财务会计专业英语字典

A share Ａ股；甲类股份

abatement of tax 减税；减扣免税额

ABN AMRO Bank N.V. 荷兰银行

above-the-line expenditure 线上项目支出；经常预算支出 above-the-line receipt 线上项目收入；经常预算收入 ABSA Asia Limited 南非联合亚洲有限公司

absolute change 绝对数值变更

absolute expenditure 实际开支

absolute guideline figure 绝对准则数字

absolute interest 绝对权益

absolute order of discharge 绝对破产解除令

absolute profit margin 绝对利润幅度

absolute value 实值；绝对值

absolutely vested interest 绝对既得权益

absorbed cost 已吸收成本；已分摊成本

absorption 吸收；分摊；合并

absorption rate 吸收率；摊配率；分摊率

ACB Finance Limited 亚洲商业财务有限公司

acceptable form of reciprocity 合理的互惠条件

acceptable rate 适当利率；适当汇率

acceptance agreement 承兑协议

acceptance for honour 参加承兑

acceptor 承兑人；接受人；受票人

acceptor for honour 参加承兑人

accident insurance 意外保险

Accident Insurance Association of Hong Kong 香港意外保险公会 accident insurance scheme 意外保险计划

accident year basis 意外年度基准

accommodation 通融；贷款

accommodation bill 通融票据；空头票据

accommodation party 汇票代发人

account balance 帐户余额；帐户结余

account book 帐簿

account collected in advance 预收款项

account current book 往来帐簿

account of after-acquired property 事后取得的财产报告 account of defaulter 拖欠帐目

account payable 应付帐款

account payee only [A/C payee only] 只可转帐；存入收款人帐户account receivable 应收帐款

account receivable report 应收帐款报表

account statement 结单；帐单；会计财务报表

account title 帐户名称；会计科目

accountant's report 会计师报告

Accountant's Report Rules 会计师报告规则

accounting and auditing procedure 会计与审计程序；会计与核数程序 Accounting Arrangements 《会计安排》

accounting basis 会计基础

accounting by Official Receiver 破产管理署署长呈交的帐目 Accounting Circular 《会计通告》

accounting class 会计类别

accounting date 记帐日期；会计结算日期

accounting for money 款项核算

Accounting Officer 会计主任

accounting period 会计报告期；会计期

accounting policy 会计政策；会计方针

accounting practice 会计惯例

accounting principle 会计准则

accounting record 会计记录

accounting report 会计报告

Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Accounting Society of China 中国会计学会

accounting statement 会计报表

accounting system 会计制度；会计系统

accounting transaction 会计事项；帐务交易

accounting treatment 会计处理

accounting year 会计年度

accretion 增值；添加

accrual 应计项目；应累算数目

accrual basis 应计制；权责发生制

accrual basis accounting 应计制会计；权责发生制会计

accrue 应累算；应计

accrued benefit 应累算利益

accrued charges 应计费用

accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用

accrued interest payable 应付利息；应计未付利息

accrued interest receivable 应收利息；应计未收利息

accrued right 累算权益

accruing profit 应累算的利润

accumulated fiscal reserve 累积财政储备

accumulated profit 累积利润；滚存溢利

accumulated reserve 累积储备

accumulation of surplus income 累积收益盈余

acquired assets 既得资产

acquisition 收购；购置；取得

acquisition cost 购置成本

acquisition expenses 购置费用

acquisition of 100% interest 收购全部股权

acquisition of control 取得控制权

acquisition of fixed assets 购置固定资产

acquisition of shell “买壳”

acquisition price 收购价

act of God 天灾

acting partner 执事合伙人

active market 买卖活跃的市场；交投畅旺的市场；旺市

active partner 积极参与的合伙人

active trading 交投活跃

actual circulation 实际流通

actual cost 实际成本

actual expenditure 实际开支；实际支出

actual income 实际入息；实际收入；实际收益

actual market 现货市场

actual price 现货价；实际价格

actual profit 实际利润

actual quotation 实盘；实际价位；实际报价

actual year basis 按实际年度计算

actuals 实货

actuarial investigation 精算调查

actuarial principle 精算原则

actuarial report 精算师报告

Actuarial Society of Hong Kong 香港精算学会

actuarial valuation 精算师估值

actuary 精算师

ad referendum agreement 暂定协议；有待复核的协定

ad valorem duty 从价税；按值征税

ad valorem duty system 从价税制

ad valorem fee 从价费

ad valorem tariff 从价关税

additional allowance 额外免税额

additional amount for unexpired risk 未过期风险的额外款额

additional assessable profit 补加应评税利润

additional assessment 补加评税

additional commitment 额外承担

additional commitment vote 额外承担拨款

additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 additional dependent parent allowance 供养父母额外免税额

additional provision 额外拨款

additional stamp duty 附加印花税

additional tax 补加税罚款；补加税款

Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书

adjudged bankrupt 被裁定破产

adjudicated bankrupt 裁定破产人

adjudication fee 裁定费；评定印花税额手续费；评估契据费

adjudication of bankruptcy 裁定破产；宣告破产

adjudication of insolvency 裁定无力偿还债务

adjusted actual 经调整的实数；调整后的实数

adjusted current assets 经调整的流动资产；调整后的流动资产

adjusted figure 经调整的数字；调整后的数额

adjusted liabilities 经调整的负债；调整后的负债

adjusted loss 经调整的亏损；调整后的亏损

adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 adjusted profit 经调整的利润；调整后的利润

adjusted surplus 经调整的盈余额；调整后的盈余额

adjusted value 经调整的价值；调整后的价值

adjustment 调整；修订；理算〔保险〕

adjustment centre 调剂中心

adjustment lag 调整过程的时间差距；调整时差

adjustment mechanism 调整机制

adjustment of loss 亏损调整

adjustment process 调整过程；调整程序

adjustment range 调整幅度

administered exchange rate 受管制汇率

Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用

administration fee 手续费；行政费

administration in bankruptcy 破产管理

administration order 遗产管理令

administrator 管理人；遗产管理人

administrator of the estate 遗产管理人

admission of debt 债项承认书

admission of proof 接纳债权证明

advance 放贷款项；垫付款项；预支款项；预付款项

advance account 暂支帐目；预付款帐户

advance compensation 预付补偿金

advance from shareholder 股东垫款

advance pending reimbursement 预支以待日后付还

advanced economy 先进经济体系

advancement 预付；预付财产

advances warrant 垫款令

advancing 贷出

adverse balance 逆差

adverse exchange 逆汇

advertisement addressed to shareholders 在报章刊登的致股东通告

advice for collection 托收通知书

advice of drawing 提款通知书；汇票通知书

advice of payment 付款通知

Advisory Committee [Securities and Futures Commission] 谘询委员会〔证券及期货事务监察委员会〕

Advisory Committee on Diversification 经济多元化谘询委员会

affidavit 誓章；遗产申报誓章

affidavit of no receipt 述明无收款的誓章

affiliate 联号；联营公司；附属公司

affiliated company 附属公司；联号；联营公司

affirmation [estate duty] 非宗教式宣誓〔遗产税〕

affordability 负担能力

African Development Bank [AfDB] 非洲开发银行

after-acquired property 事后取得的财产

after-hours dealing 市后交易

after-tax profit 税后盈利；税后利润；税后溢利

agency agreement 代理协议

agency expenses 代理机构的开支

agency fee 代理费

Agency Law 《代理法》

agent 代理人；承销人

agent of company 公司代理人

agent's fee 代理人费；经纪费

aggregate 总计；总数；总体数字

aggregate amount 总款额；总额

aggregate assets and liabilities 总体资产与负债

aggregate at constant price 按固定价格计算的总体数字

aggregate demand 总需求

aggregate gross position 总持仓量

aggregate limit 总限额

aggregate of salaries tax 合计薪俸税

aggregate performance 总体表现；总体业绩

aggregate supply 总体供应

aggregate surplus 总盈余

aggregate total 整体总额

aggregate value 总值；合计价值

aggregated basis 合计基准

aggregated net chargeable income 合计应课税入息实额

aggregation 合并计算；合计；总和

aggregation of incomes of husband and wife 夫妇入息合并计算

aggregation of property 财产的总和

agio 差价；贴水

Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》

Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》

Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》

Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》

agreement for a settlement 授产协议

agreement for assignment 转让协议

agreement for sale 售卖协议；买卖协议

agreement for sale and purchase 买卖协议

agreement for the payment of interest 支付利息协议

agreement for the repayment of money 还款协议

agreement of reinsurance 再保险协议

Agricultural Bank of China 中国农业银行

air passenger departure tax 飞机乘客离境税

Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕airport tax 机场税

alcohol duty 酒精税

alienation 让与；让渡；转让

alimony 生活费；赡养费

All Ordinaries Index [AOI] 所有普通股指数

all risks 全险；综合险

All Sales Record for Stock Market 《股票市场成交报告》

Allied Capital Resources Limited 新联财务有限公司

all-items index [Consumer Price Index] 总指数〔消费物价指数〕

allocation letter 拨款信件

allocation of fund 分配款项；预留款项

allocation of profit 利润分配；溢利分配

allocation warrant 拨款令

allotment 分配；配股

allotment notice 股份配售通知；配股通知

allotment of shares 股份分配

allowable 可获宽免；免税的

allowable business loss 可扣除的营业亏损

allowable expenses 可扣税的支出

allowance 免税额；津贴；备抵；准备金

allowance for debts 债项的免税额

allowance for depreciation by wear and tear 耗损折旧免税额

allowance for funeral expenses 殡殓费的免税额

allowance for inflation 为通货膨胀而预留的款项；通胀准备金

allowance for repairs and outgoings 修葺及支出方面的免税额

allowance to debtor 给债务人的津贴

alteration of capital 资本更改

alternate trustee 候补受托人

amalgamation 合并

ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ambit of charges 征税范围；收费范围

amended valuation 经修订的估值

American Commodities Exchange 美国商品交易所

American Express Bank Limited 美国运通银行

American Stock Exchange 美国证券交易所

amortization 摊销

amount due from banks 存放银行同业的款项

amount due from banks abroad 存放海外银行同业的款项

amount due from holding companies 控股公司欠款

amount due from local banks 存放本港银行同业的款项

amount due to banks 银行同业的存款

amount due to banks abroad 海外银行同业的存款

amount due to holding companies 控股公司存款

amount due to local banks 本港银行同业的存款

amount due to outport banks 外埠银行同业的存款

amount for note issue 发行纸币的款额

amount of bond 担保契据的款额

amount of consideration 代价款额

amount of contribution 供款数额

amount of indebtedness 负债款额

amount of principal of the loan 贷款本金额

amount of rates chargeable 应征差饷数额

amount of share capital 股本额

amount of sums assured 承保款额

amount of variation 变动幅度

amount of vote 拨款数额

amount payable 应付款额

amount receivable 应收款额

Amsterdam Stock Exchange 阿姆斯特丹证券交易所

analysis 分析

ancillary risk 附属风险

annual account 周年帐目；周年帐目报表；年度决算；年结 annual accounting date 年结日期

annual allowance 每年免税额；年积金；年度津贴；年津 annual balance 年度余额

annual disposable income 每年可动用收入

annual estimates 周年预算

annual fee 年费

annual general meeting 周年大会

annual growth rate 年增率；每年增长率

annual long-term supplement 长期个案每年补助金

annual pensionable emolument 可供计算退休金的年薪

annual report 年报

Annual Report on the Consumer Price Index 《消费物价指数年报》

annual return 周年报表；周年申报表；每年报税表格

Annual Return Rules 《周年报表规则》

annual review of consumer prices 每年消费物价回顾

annual roll-forward basis 逐年延展方式

annual salary 年薪

annual statement 年度报表；年度决算表

Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查

annuitant 年金受益人

annuity 年金

annuity contract 年金合约

annuity on human life 人寿年金

antecedent debt 先前的债项

ante-dated cheque 倒填日期支票

anticipated expenditure 预期开支

anticipated net profit 预期纯利

anticipated revenue 预期收入

anti-inflation measure 反通货膨胀措施

anti-inflationary stance 反通货膨胀立场

apparent deficit 表面赤字

apparent financial solvency 表面偿债能力

apparent partner 表面合伙人

application for personal assessment 个人入息课税申请书

application of fund 资金应用

application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件

appointed actuary 委任精算师

appointed auditor 委任核数师；委任审计师

appointed trustee 委任的受托人

appointer 委任人

apportioned pro rata 按比例分摊

apportionment 分配；分摊

Apportionment Act [United Kingdom] 《分摊法令》〔英国〕

apportionment formula 分摊方程式

apportionment of estate duty 遗产税的分摊

appraisal 估价；评估

appreciable growth 可观增长

appreciable impact 显着影响

appreciable increase 可观增长

appreciation 增值；升值

appreciation against other currencies 相对其它货币升值

appreciation of the exchange value of Hong Kong dollar 港元汇值上升

appreciation tax 增值税

appropriation 拨款；拨用；拨付

appropriation account 拨款帐目

Appropriation Bill 拨款法案

appropriation-in-aid system 补助拨款办法

approved assets 核准资产

approved basket stock 认可一篮子证券

approved budget 核准预算

approved charitable donation 认可慈善捐款

approved charitable institution 认可慈善机构

approved currency 核准货币；认可货币

approved estimates 核准预算

approved estimates of expenditure 核准开支预算

approved overseas insurer 核准海外保险人

approved overseas trust company 核准海外信托公司

approved pooled investment fund 核准汇集投资基金

approved provident fund scheme 认可公积金计划

approved provision 核准拨款

approved redeemable share 核准可赎回股份

approved regional stock 认可地区性证券

approved retirement scheme 认可退休金计划

approved subordinated loan 核准附属贷款

arbitrage 套戥；套汇；套利

arbitrageur 套戥者；套汇者

arbitrary amount 临时款项

arrangement 措施；安排；协定

arrears 欠款

arrears of pay 欠付薪酬

arrears of revenue 逾期未收税款；逾期未收的帐项

articles of association 组织章程；组织细则；组织章程细则

Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司

ascertainment of profit 确定利润

"Asia Clear" “亚洲结算系统”

Asia Commercial Bank Ltd. 亚洲商业银行有限公司

Asian Development Bank [ADB] 亚洲开发银行〔亚银〕

Asian Development Fund [ADF] 亚洲发展基金

Asian dollar bond 亚洲美元债券

Asian dollar market 亚洲美元市场

Asian dollar rate 亚洲美元利率

Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会

Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕

asked price 沽盘；喊价；索价；卖方报价

assessable income 应评税入息

assessable loss 应评税亏损

assessable profit 应评税利润

assessable value 应评税值

assessed profit 估定利润

assessed value 经评估价值

assessment 评税；评定；估价；评税单

assessment number 评税编号；估价编号

assessment of additional tax 补加税评税

assessment of performance 业绩评估；实绩评价

Assessor 评税主任

asset price bubbles 资产价格泡沫

asset-backed securities 具资产保证的证券

assets accretion 资产增值

assets and liabilities 资产与负债

assets betterment statement 资产递增表；资产改进表

assets lending 实物放款；有抵押贷款

assets of the company passing on the death 死者去世时转移的公司资产

assets pledged as security for liabilities 用作负债抵押的资产

assets portfolio 资产投资组合

assets price 资产价格

assets quality 资产质素

assets realization 资产变现

assets refinancing arrangement 资产再集资安排

assets securitization 资产证券化

assets situated outside Hong Kong 在香港以外地方的资产

assets stripping 削减资产；拆卖资产

assets value 资产值

assignee 承让人

assignment 转让；转让书；转让契

assignment of interest 权益转让

assignment of letters patent and trade mark 专利证书及商标转让

assignment of property 物业转让；物业转让书

assignment right 转让权

assignor 转让人

associate 有联系的人；有关连人士；相联者；合伙人；联系人

Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司

associate member 附属会员

associated body corporate 相联法人团体

associated company 相联公司；联属公司

associated corporation 相联法团

Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕

Association of Futures Exchange Brokers 香港期货经纪协会

Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕

association of underwriters 承保人组织

assumption of control 接管

assurance 担保；保险；转易；转易书

assurance of interest 权益的转易

at 19XX price 按一九ＸＸ年价格计算

at a discount 按赔价计算；按贴水价格计算；打折扣

at a premium 按溢价计算；按升水价格计算

at call 通知付款；按通知

at constant market price 按固定市价计算

at constant price 按固定价格计算

at cost 按成本计算

at current market price 按当时市价计算；按现时市价计算

at current price 按当时价格计算；按现时价格计算

at factor cost 按要素成本计算；按生产要素成本计算

at money-of-the-day price 按付款当日价格计算

at or better 按指定或较佳价位〔买卖指令〕

at par 按面值计算；平价

at sight 见票即付

at the close 按收市盘

at the opening 按开市盘

attestation 见证；见证条款

at-the-money option 平价期权

attorney 受权人；受托代表人

attornment 新拥有人承认书

attributable profit 可归属利润

attributable share value 可归属股份价值

Auckland Stock Exchange 奥克兰证券交易所

auction 拍卖

auctioneer 拍卖商

audit 审计；核数

Audit Commission 审计署

Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 audit review 帐目审查

Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 audited account 审计帐目；经审计的帐目

audited annual account 经审计的周年帐目

audited balance sheet 经审计的资产负债表

auditor 核数师；核数主任；审计师

auditor's certificate 核数师证明书；审计师证明书

auditor's report 核数师报告；审计师报告

Aussie bond 澳元债券

austerity budget 紧缩预算

Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司

Australia All Ordinaries Index 澳洲所有普通股票指数

Australian Dollar [AUD] 澳元

Australian Options Market 澳大利亚期权市场

Australian Securities Commission 澳洲证券事务监察委员会

Australian Society of Certified Practising Accountants 澳洲执业会计师公会

Australian Stock Exchange 澳大利亚证券交易所

Austrian Schilling [ATS] 奥地利先令

authentication 认证；鉴证

authority to purchase 委托购买证；委购书

authorization 认可；核准；授权；授权书

authorization by direction 指示授权

authorization by instruction 指令授权

authorization by warrant 令状授权

authorization of unit trust 单位信托的认可

authorized agent 指定代理人

authorized capital 法定资本

authorized clerk 出市员

authorized dealer 认可交易商

authorized financial institution 认可财务机构

authorized fund 认可基金

authorized fund house 获授权的基金公司；认可基金公司

authorized institution 认可机构

authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构

authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 authorized insurer 获授权保险人；获认可承保人

authorized investment 特准投资项目

authorized person 获授权人

authorized representative 获授权代表

authorized share capital 法定股本

automated quotation system 自动报价系统

Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕

automatic adjustment mechanism 自动调整机制

automatic adjustment system 自动调整系统

Automatic Clearing House 自动票据交换所

automatic exchange rates accumulation system 自动化汇率累集系统

Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕

automatic teller machine [ATM] 自动柜员机

autopay 自动转帐

available assets 可用资产

available fiscal reserve 现存财政储备

available profit 可用利润

Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 average 平均；平均数；海损

average basic salary 平均基本薪金

average consumer expenditure 平均消费开支；一般消费开支 average cost 平均成本

average cost of land production 增辟土地平均成本

average daily turnover 平均每日成交额

average daily wage rate 平均每日工资率

average expenditure pattern 平均开支模式

average growth rate 平均增长率

average net fixed assets 固定资产平均净值

average of relatives 相对价格平均数

average price 平均价格

average propensity to consume 平均消费倾向；一般消费倾向 average propensity to save 平均储蓄倾向；一般储蓄倾向 average rate 平均率

average revenue 平均收入；平均收益

average stock 平均库存；平均存货

average yearly rent 平均年租

avoidance of double taxation 避免双重课税

avoidance of tax 避税

B share Ｂ股；乙类股份

BA Asia Limited 美银亚洲有限公司

BA Finance (Hong Kong) Limited 美银财务（香港）有限公司

back duty 补缴税款

back tax 补缴税款

backdoor listing “借壳”上市；“买壳”上市

back-to-back credit 对开信贷

back-to-back loan 对销贷款

backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价

bad debt 坏帐

bad debt provision 坏帐准备

bad year 歉年

bailee 受寄人

Bailiff 执达主任

Bailiff Office 执达主任办事处

bailment 委托保管

balance 差额；余额；结余

balance brought down 余额承上

balance brought forward 〔上年度〕结转；余额承前

balance carried down 余额转下

balance carried forward 〔本年度〕结转；余额移后

balance of international indebtedness 国际借贷差额；国际借贷平衡表

balance of international payments 国际收支差额；国际收支平衡表

balance of payments 国际收支差额；国际收支平衡表

Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕

balance of proceeds 收入余数

balance of trade 贸易差额

balance sheet 资产负债表

balance sheet date 结算日

balance with other banks 存放银行同业的结余

balanced budget 平衡预算

balancing allowance 结余免税额

balancing charge 结余课税

Bali International Finance Limited 百达利财务有限公司

Banca Commerciale Italiana S.p.A. 意大利商业银行

Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.

Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.

Bangkok Bank Public Company Limited 盘谷银行

bank acceptance 银行承兑汇票

bank account 银行帐户

bank account holder 银行帐户持有人

bank balance 银行结余

bank book 银行存折

bank cashier order 银行本票

bank code 银行暗码

bank draft 银行汇票

Bank Examiner 银行审查主任

Bank for International Settlements 国际结算银行

bank guarantee 银行担保

bank lending 银行贷款

bank liquidity 银行流动资金

bank loan 银行贷款

Bank Melli Iran 伊朗国家银行

bank note 银行纸币；钞票

bank note handling fee 处理纸币的手续费

bank note lawfully issued 合法发行的银行纸币

bank note payable to bearer on demand 凭票要求付款予持票人的纸币 bank note transaction 货币交易

bank notes rate 现钞汇率

Bank of America (Asia) Limited 美国（亚洲）银行有限公司 Bank of America NT & SA 美国银行

Bank of Ayudhya Public Company Limited 大城银行

Bank of China 中国银行

Bank of China Group 中银集团

Bank of Communications 交通银行

Bank of East Asia, Limited 东亚银行有限公司

Bank of England 英伦银行

Bank of Fukuoka Ltd. 冈银行

Bank of India 印度银行

Bank of Montreal 加拿大满地可银行

Bank of Nova Scotia 加拿大丰业银行

Bank of Scotland 苏格兰银行

Bank of Taiwan 台湾银行

Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行

bank rate 银行利率；银行贴现率；银行牌价

bank service charges 银行手续费；银行服务费

bank statement 银行结单

Bank, The [magazine] 《银行家杂志》

bank trading day 银行营业日

banker 银行家；银行业者；银行

banker's acceptance 银行承兑汇票

banker's authority 银行权能

banker's book 银行簿册

bankers' clearing house 银行票据交换所；银行票据结算所 banker's draft 银行本票；银行汇票

banker's order 银行付款委托书；银行本票

banker's record 银行记录

Bankers Trust Company 美国信孚银行

banker's undertaking 银行承诺

Banking Advisory Committee 银行业务谘询委员会

Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕 banking business 银行业务

Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》 Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕

banking facility 银行融资；银行服务

banking licence 银行牌照

Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕 Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕 Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕

Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕 Banking Supervision Review Committee 银行监管检讨委员会

banking supervisory authority 银行监管当局

banking system 银行体系

bank-related broker 与银行有关的经纪

bankrupt 破产；破产人

bankruptcy court 破产法庭

Bankruptcy Estates Account 破产人产业帐户

bankruptcy notice 破产通知书

bankruptcy order 破产令

bankruptcy petition 破产呈请书

bankruptcy proceeding 破产法律程序

bank's buying rate 银行买价

bank's selling rate 银行卖价

Banque Nationale de Paris 法国国家巴黎银行

Banque Worms 法安银行

Barclays Bank plc 柏克莱国际银行

bargain hunting 趁低吸纳；在低价位购入

Barings crisis 霸菱危机

base 基数；基值；基准；基础

base cost 基准费用

base date 基准日期；基日

base index 基本指数

base of valuation 估值基准

base period 基期；评税基期

base rate 基本利率；基本汇率

base year 基准年；基年

baseline 基线

baseline expenditure 基线开支

baseline-plus forecast 基线开支及额外开支预测

base-weighted Laspeyres index 基本加权的拉斯佩尔指数

base-year average price 基年平均价格

basic allowance 基本免税额

basic personal allowance 基本个人免税额

basic salary 基本薪金；底薪

basic value 基本值

basic wage 基本工资；底薪

basis 标准；基准；差价〔有价证券〕

basis of assessment 评税标准；评税根据

basis of consolidation 帐项综合算法

basis of valuation of property 财产估价准则

Basle Agreement 《巴塞尔协议》

Basle Capital Accord 《巴塞尔资本协定》

Basle capital adequacy requirement 巴塞尔资产充足要求

Basle Committee 巴塞尔委员会

Basle Committee on Banking Supervision 巴塞尔银行监管委员会

Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》

Basle Payments Committee 巴塞尔支付委员会

Basle standardized approach 巴塞尔标准计算方法

Bauhinia design coin 洋紫荆硬币

Bayerische Landesbank Girozentrale 巴伐利亚州银行

BCA Finance Limited 中亚财务有限公司

BCOM Finance (Hong Kong) Limited 交通财务有限公司

BDNI Finance Limited 印度尼西亚商业财务有限公司

bear 看淡股市者；“淡友”；抛空投机者

bear bond 熊债券

bear market 熊市；跌市；淡市；空头市场

bear position 空仓

bearer 持票人

bearer bill 不记名汇票

bearer bond 不记名债券

bearer certificate 不记名票据

bearer cheque 不记名支票；来人支票

bearer instrument 不记名文书

bearer securities 不记名证券

behaviour 走势；表现；行为

Belgian Franc [BEF] 比利时法郎

below-the-line account 线下帐目

benchmark 基准

benchmark database 基准数据库

benchmark entry point 基准起薪点

benchmark estimate 基准估计数字

benchmark revision 基准数字修订

benchmark survey 基准统计

benchmark yield curve 基准收益率曲线

beneficial holding 实益股份；实益持股量

beneficial interest 实益权益

beneficial interest in property 财产的实益权益

beneficial interest in shareholding 所持实益股份

beneficial owner 实益拥有人

beneficial ownership 实益拥有权

beneficial shareholding 实益股份

beneficially interested 享有实质权益

beneficially owned 实益拥有

beneficially owned share 实益股份

beneficiary 受益人；受惠人；受款人；受惠国

beneficiary under a trust 信托受益人

benefit 利益；福利；津贴；保险赔偿费

benefit of contract 合约利益

Bergen Bank 卑尔根银行

best lending rate 最优惠贷款利率

Best Practice Guide 《最佳执行指引》

Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务资料的最佳执行指引》

bet 投注

beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数

bets and sweeps tax 博彩及彩票税

betterment 不动产增值；修缮经费

betterment income 资产增值收入

betterment profit 以资产增值方法计算的利润额

betting duty 博彩税

bid 叫价；出价；投标；提出拨款申请；买盘

bid price 买价；投标价格；收购价

bid rate 买价；投标价；拆入息率

bidder 竞投人

BII Finance Company Limited 印度尼西亚国际财务有限公司

bilateral agreement 双边协议；双边协定

bilateral meeting 双边会议

bilateral netting agreement 双边净额结算协议

bilateral repurchase agreement 双边回购协议

bill 票据；帐单；汇票；条例草案

bill acceptance 票据承兑

bill broker 票据经纪

bill discounting company 票据贴现公司

bill for clearing 交换票据；结算票据

bill in a set 汇票联票

bill of exchange 汇票

bill of lading [B/L] 提单

bill of sale [B/S] 卖据；动产抵押据

bill payable after sight 见票后付款汇票

bill payable on demand 凭票要求付款的汇票

bill purchased 出口押汇；买入票据

bill receivable 应收票据

Bills of Exchange Law 《票据法》

blank endorsement 空白背书；不记名背书

blanket insurance 总括保险；综合保险；统保

blanket policy 总括保险单；统保单

block 交易单位〔证券〕；大宗股票；集团

block allocation 整体拨款；整笔拨款

block capital grant 整笔非经常补助金

block discount policy 折扣统保单

block grant 整笔补助金

block grant system 整笔补助金制度

block offer [securities] 整批发售〔证券〕

block vote 整体拨款

blue chip 蓝筹股；优质股票

board lot 交易单位；上牌单位；“一手”

Board of Governors of the International Monetary Fund 国际货币基金组织理事会 Board of Governors of the World Bank 世界银行理事会

Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局 Board of Inland Revenue 税务委员会

Board of Review [inland revenue] 税务上诉委员会

Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕 Board of Treasury 库务管理委员会

board trading 上板式买卖

BOCI Capital Limited 中银国际融资有限公司

body corporate 法团；法人团体

Bogor Declaration 《茂物宣言》

bogus transaction 虚假交易

bona fide mortgage 真正抵押

bona fide transaction 真正交易

bona vacantia 无主财物

bond 债券；担保契据；担保书；债权证明书

bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券 bond fund 债券基金

bond rating 债券评级

bonded warehouse 保税仓

bonus 花红；红利；奖金

bonus issue 红股发行

bonus share 红股

book 簿册；帐簿

book and paper 簿册及文据

book close date 截止过户日期

book debt 帐面债项

book entry 帐面记录

book loss 帐面亏损；帐面损失

book of account 帐簿

book profit 帐面利润

book reserve 帐面储备

book value 帐面价值

book-keeping transaction 帐面交易

boom year 经济高度增长年；景气年份

booming market 旺市；好市；景气市场

boost 上扬

borrow 借入

borrowed fund 借入资金

borrowed stock 被借用证券

borrower 借用人；借款人；借方

borrowing 借款；借贷；举债

borrowing and lending of stocks 借用及借出证券 borrowing power 借贷权；借款能力

borrowing upon stock 以公债形式借取款项 bottom out 见底回升；停泻回升

bottom price 最低价；底价

bought and sold note 买卖单据

bought note 买货单

braking effect 抑制效果

branch 部；分行；支行

branch registration certificate 分行登记证

branch registration fee 分行登记费

breach of trust 违反信托

break clause 终止条款；中断条款

breakdown 分成细目；明细表；分类细帐；分项数字 break-even 收支平衡；收支相抵；损益两平 break-even point 收支平衡点；损益平衡点 Bretton Woods Agreement 《布雷顿森林协定》 Bretton Woods System 布雷顿森林制度

brief fee 诉讼费；承办费

broad definition of money supply 广义货币供应 broker 经纪

brokerage 经纪费；经纪佣金

brokerage charges 经纪费；经纪佣金

brokerage house 经纪行

Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕

Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕 broker's firm 经纪行

broker's representative 经纪代表

brought to credit 入帐

Brussels Stock Exchange 布鲁塞尔证券交易所

Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》

bucketing “对敲”；利用顾客资金买空卖空

bucketing offence “对敲”罪行

budget 财政预算案；预算

budget booklet 预算案小册

Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕

Budget Concluding Speech 《财政预算案总结演词》

budget cycle 财政预算案编制周期

Budget Day 财政预算案发表日

budget debate 财政预算案辩论

budget deficit 财政预算赤字

budget exercise 财政预算案编制工作

budget guideline 财政预算案准则；财政预算案指引

budget guideline ratio 财政预算案准则比率

budget proposal 财政预算案建议

budget revenue 财政预算案收入

budget revenue measure 财政预算案税收措施；财政预算案收入措施

Budget Speech 《财政预算案演词》

budget strategy 财政预算策略

budget surplus 财政预算盈余

budgetary and cost control 预算与成本管制

budgetary criterion 开支预算准则

budgetary deficit 财政预算赤字

budgetary guideline 财政预算指引

budgetary implication 财政预算的影响

budgetary innovation 财政预算新措施

budgetary management 财政预算管理

budgetary policy 财政预算政策

budgetary position 财政预算状况

budgetary strategy 财政预算策略

budgetary system 财政预算制度

budgeted cost 预算成本

budgeted for surplus 预算盈余

building cost index 建造成本指数

built-in control of the money supply 货币供应的内在调节功能

built-in stabilizer 内在稳定因素；内在稳定措施

bulk buying 大宗采购；大批购买

bulk transfer 大额股票转名

bull 看好股市者；“好友”；买空投机者

bull bond 牛债券

bull market 牛市；升市；旺市；多头市场

bull position 长仓

bullion broker 金银经纪

bullion market 金银市场

Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处 buoy up 上升

buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕

buoyant market 市况活跃

bursary 助学金；补助金

business 商业；业务

business address 营业地址

business association 业务协会

business bank account 银行营业户口

business concession 特许经营权

business cycle 商业周期；经济周期；商业循环

business day 营业日；交易日

business expenses 营业开支；营业费用

business for profit 牟利业务

business hour 营业时间

business income 营业收入

Business Manager [Companies Registry] 业务经理〔公司注册处〕

business of exchange currencies 货币兑换业务

business of taking deposits 接受存款业务

business plan 业务计划

business record 业务记录

business recovery 业务重整

business registration application form 商业登记申请表

business registration certificate 商业登记证

business registration fee 商业登记费

business registration inspector 商业登记督察

business registration number 商业登记号码

Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕Business Registration Officer 商业登记主任

business sector 商界

business sentiment 营商意欲

business taxation 商业课税

business turnover 营业额

business undertaking 商业经营

business-friendly 方便商界；有利营商；利于商界运作

buy 买入

buy low and sell high 低价买入而高价卖出 buy order 买盘

buyer's market 买家市场

buyer's price 买价；买方出价

buy-in 补进；补仓

buying rate 买入价；买入汇率

calendar year figure 历年数字

call 催缴通知；认购期权

call deposit 通知存款；活期存款

call loan 短期同业拆借；通知贷款

call margin 补仓；追加保证金

call market 短期同业拆放市场

call money 短期同业拆借；活期贷款

call option 认购期权；看涨期权

call price 赎回价格；提前赎回价

call warrant 认购认股权证；回购认股权证

callable share 可收回股份；可兑付股份

called up share capital 已催缴股本

Canadian Dollar [CAD] 加拿大元

Canadian Eastern Finance Limited 加拿大怡东财务有限公司

Canadian Imperial Bank of Commerce 加拿大帝国商业银行

cancellation price 取消费

cap 上限

capital 资本；资金

Capital Accord 《资本协定》

capital account 资本帐；非经常帐

capital account commitment balance 资本帐承担额结余

Capital Adequacy Directive [CAD] 《资本充足指引》

capital adequacy ratio [CAR] 资本充足比率

capital allowance 资本免税额

capital alteration 资本变更

capital and liabilities ratio 资本负债比率

capital and liquidity requirement 资本与流动资金的规定

capital appreciation 资本增值

Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 capital assets 资本资产

capital at risk 风险资本

capital base 资本基础；资金基础

capital charges 资本支出；资本费用

capital commitment 资本承担

capital contribution certificate 出资证明书

capital convergence 划一资本充足比率

capital cost 资本成本；建设成本；建设费用

capital cover 资本保证

capital deficit 资本亏绌；资本赤字

capital divided into shares 资本分成股份

capital element 资本因素；资本部分

capital equipment 资本设备

capital expenditure 资本开支；非经常开支

capital expenses 资本费用

capital financing 筹集资本；以非经常收入支付非经常开支的结算

capital flow 资金流量

capital formation 资本形成；集资

capital formation figure 资本组合数字

capital fund 资本基金

capital gain 资本增益；资本增值

capital gains tax 资本增值税

capital goods 资本财货；资本货物

capital grant 非经常补助金；非经常拨款；建设补助金

capital grant cycle 建设补助金周期

capital injection 注入资本；注资

capital input 投入资本

capital intensity 资本密集度

capital intensive 资本密集

capital investment 资本投资

Capital Investment Fund 资本投资基金

capital loss 资本损失

capital maintenance 资本保值；资本保留

capital market 资本市场；资金市场

capital market instrument 资本市场票据

capital money 资本款项

capital money subject to a trust 信托财产资本

capital movement 资本流动

capital nature 资本性质

capital outlay 资本支出

capital portion 资本部分

capital profit 资本利润

capital project 基本工程项目；非经常开支项目

capital receipt 资本收入

capital redemption 资本赎回

capital redemption business 资本赎回业务

capital redemption contract 资本赎回合约

capital redemption reserve 资本赎回储备

capital reduction 资本减缩；减资

Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削减计划〔香港联合交易所有限公司〕

capital repayment 偿还资本

capital reserve 资本储备；后备资本

capital revenue 资本收益；非经常收入

capital spending 资本开支；资本支出；非经常开支

capital stock 股本

capital stock subscription 认缴股本；认购股本

capital subsidy 建设津贴；基本建设津贴

capital subvention 非经常资助金

capital sum 资本额

capital tax 资本税

capital transfer tax 资本转移税

capital turnover 资本周转率

capital value 资本价值

capital works project 基本工程项目

Capital Works Reserve Fund 基本工程储备基金

Capital Works Resource Allocation Exercise 基本工程计划资源分配工作

capitalization 资本化；资本总额

capitalization of interest 利息化作本金

capitalized interest 化作本金的利息

capitalized loan 转作资本的贷款

capitalized value 资本还原值；资本化价值

capitation grant 按人计算的补助金

captive insurance business 专属自保保险业务

car insurance 汽车保险

Caribbean Development Bank 加勒比开发银行

CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 意大利嘉利堡银行

cartel 同业联盟；卡特尔

cartelized rates system 联营式利率制度

cash 现金；现款

cash accounting system 现金会计制度

cash acquisition 以现金投资所得的资产

cash allowance 现金津贴

cash assets 现金资产

cash at bank 银行现金；银行存款

cash balance 现金结余

cash basis 现金收付制；收付实现制

cash basis accounting 现金收付制会计；收付实现制会计

cash bonus 现金红利

cash book 现金出纳帐；现金簿

cash client 现金客户

cash commission rebate 现金回佣

cash compensation 现金补偿

cash contribution 现金承担额；现金分担额

cash cost 直接费用；现金成本

cash coupon 现金礼券

cash credit 现金信贷

cash deficit 现金赤字

cash deposit and withdrawal 现金收支

cash disbursement journal 现金支出日记簿

cash disbursement slip 现金支出传票；现金支出单

cash flow 现金流量；银根

cash flow lending 流动现金放款；无抵押融资

cash flow statement 现金流量表；现金流动表

cash flow surplus 现金流量盈余

cash in hand 库存现金；手头现金

cash in till 备用现金

cash in transit 运送中现金；在运现金

cash input 投入现金

cash input figure 现金投入数字

cash limit 现金支出限额；现金限额

cash margin 现金保证金

cash market 现货市场；现金交易市场

cash offer 现金要约；现金补偿额

cash payment 现金付款；现金支付

cash position 现金头寸

cash price 现金价格

cash receipts journal 现金收入日记簿

cash receiving slip 现金收入传票；现金收入单

cash settlement 现金结算

cash surplus 现金盈余

cash with order 订货付现；凭票即付

cashier's order 银行本票

cashier's order outstanding 未承兑的银行本票

cash-limited subhead 有现金支出限额的分目

cash-sweep 现金彩票活动

casual client “散客”；“散户”

CCASS Depository 中央结算系统证券存管处

CCIC Finance Limited 中芝兴业财务有限公司

cedant 分出者

ceding company 分出公司

ceding insurer 分出保险人

ceiling 上限

ceiling price 最高限价

central bank 中央银行

Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》

central banking 中央银行业务

central banking function 中央银行职能

Central Clearing and Custodian System 中央结算及托管系统

Central Clearing and Depository System 中央结算及存管系统

Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕central clearing house 中央结算所

central clearing system 中央结算制度；集体交收系统

central custody system 中央托管系统

central depository 中央存管处

central depository system 中央证券存管制度

Central Moneymarkets Unit [CMU] 债务工具中央结算系统

central rate 中央汇率；中心汇率

Central Registration Hong Kong Limited 香港中央证券登记有限公司

Central Tender Board 中央投标委员会

Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 centralized budgetary and payments system 集中预算及支付制度

centred 12-month moving average 十二个月定位移动平均数

certificate of approval 批准证明书

certificate of beneficial entitlement to property 资产权益证书

certificate of compliance 合格证明书；合约完成证明书

certificate of deposit [CD] 存款证

certificate of exemption from estate duty 豁免遗产税证明书

certificate of incorporation 公司注册证书；法团注册证书

certificate of incorporation of registered trustees 注册受托人法团证书

certificate of indebtedness [CI] 负债证明书

certificate of insurance 保险证书

certificate of interest 权益证明书；息票

certificate of means 资产证明书

certificate of participation 参与证明书

certificate of payment of profits tax 缴付利得税证明书

certificate of preference 特惠税证

certificate of rateable value 应课差饷租值证明书

certificate of registration 登记证书；注册证明书

certificate of satisfaction 清偿证明书

certificate of transfer 转让证明书

certificate to bearer 不记名证明书

certification 核证

certification fee 核证费

certified cheque 经银行证明可兑现的支票

certified public accountant [CPA] 执业会计师

certified statement 经证明的报表

cessation of business 停业

cession 分保

C.F. Finance Company Limited 浙一财务有限公司

chance 机会；中彩机会

Chang Hwa Commercial Bank, Ltd. 彰化商业银行

change of domicile 迁册

change to estimates 修订预算

change to the approved estimates of expenditure 核准开支预算的变动

charge 费用；押记；抵押

charge number 税单号码

charge on assets 资产的征税

charge upon general revenue 从政府一般收入中拨款支付

chargeable 可予征收；应课税的

chargeable agreement for sale 可予征收印花税的买卖协议

chargeable income 应课税入息

chargeable normal trading receipt 应课税的一般营业收入

chargeable profit 应课税利润

chargeable to tax 应课税

charged to... 记入……帐目

chargee 承押记人

charge-holder 受押人

Charges Section [Companies Registry] 押记注册组〔公司注册处〕

charging order 押记令

chargor's right 押记人的权利

charitable donation 慈善捐款

charitable trust 慈善信托

charity property 慈善财产

Charoen Pokphand Finance Company Limited 卜蜂财务有限公司

charter 章程；特许权

charter of incorporation 成立章程

chartered accountant 特许会计师

Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕

Chartered Institute of Public Finance and Accountancy [United Kingdom] 特许公共财政及会计学会〔英国〕

charterer 承租人

Chase Manhattan Asia Limited 美国大通亚洲有限公司

Chase Manhattan Bank 美国大通银行

chattels 实产

Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司

Che Hsing Finance Company Limited 浙兴财务有限公司

check-and-balance system 制约平衡制度

Chekiang First Bank Limited 浙江第一银行

cheque 支票

Chiao Yue Finance Company Limited 侨裕财务有限公司

Chiba Bank, Ltd. 千叶银行

Chicago Board of Options Exchange 芝加哥期权交易所

Chicago Board of Trade 芝加哥交易所

Chicago Mercantile Exchange 芝加哥商品交易所

Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁

Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁

Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁

Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 child allowance 子女免税额

China & South Sea Bank Limited 中南银行

China Affairs Committee [Hong Kong Futures Exchange Limited] 中国事务委员会〔香港期货交易所有限公司〕

China concept stock 中国概念股

China Construction Bank 中国建设银行

China Development Division [Stock Exchange of Hong Kong Limited] 中国发展科〔香港联合交易所有限公司〕

China Economic News 《中国经济新闻》

China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 China State Bank Limited 国华商业银行

Chinatrust Commercial Bank, Limited 中国信托商业银行

Chinese Association of Deposit-taking Companies 华资接受存款公司公会

Chinese Bankers Club, Hong Kong 香港银行华员会

Chinese Banks' Association 香港华商银行公会

Chinese Gold and Silver Exchange Society 金银业贸易场

Chinese New Year bonus 年奖；年终花红

chit fund 银会

Chiyu Banking Corporation Limited 集友银行有限公司

Chiyu Finance Company Limited 集友财务有限公司

Cho Hung Finance Limited 朝兴金融有限公司

choses in action 无形动产；据法权产

chronological book 序时帐簿

Chubu Securities Finance Company 中部证券金融公司

Chung Khiaw Bank Limited 崇侨银行

Chung Nan Finance Company Limited 中南财务有限公司

Chuo Trust & Banking Co., Ltd. 中央信托银行

Chuo Trust Asia Limited 中央信托亚洲有限公司

Citibank, N.A. 万国宝通银行

CITIC Ka Wah Bank Limited 中信嘉华银行有限公司

Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司Citicorp International Limited 万国宝通国际有限公司

civil debt 民事债项

Civil Service Pension Reserve Fund 公务员退休金储备基金

claim 申索；索偿；债权

claim equalization fund 申索平衡基金

claim for refund of property tax 申请发还物业税

claim of debt 债权申索

claim on bank 对银行的债权

claim to dividend 摊还债款申索

claimant 申索人；索偿人

claims statistics 申索统计数字

class of insurance business 保险业务类别

class of property 财产类别

claw-back 递减率

clearance cost 清拆成本

clearing 结算；票据交换；清算

clearing account 结算帐户

clearing and settlement system 结算和交收系统

clearing balance 结算差额

clearing bank 结算银行

clearing cheque 交换支票

clearing house 结算所；票据交换所

Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统

Clearing House of the Hong Kong Association of Banks 香港银行公会结算所

clearing member 结算会员

Clearing Members' Fund 结算会员基金

clearing participant 结算参与者

clearing rebate 结算费用的回佣

Clearing Rules [SEHK Options Clearing House Limited] 《结算规则》〔联交所期权结算所有限公司〕

Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕

Clerk to the Board of Review 税务上诉委员会书记

client 客户；委托人；当事人

client agreement 客户协议

client confidentiality 客户保密的责任

client money 客户款项

client statement 客户结单

clients fund 客户资金

close 结算；收市；收盘

close a position 平仓；轧平头寸

close company 股份不公开的公司

close higher 收市时价位较高

close lower 收市时价位较低

close mixed 收市时荣辱互见

close of exchange 交易所停市

close of financial year 财政年度终结

close out 平仓

close out a long position 平长仓

close out a short position 平空仓

close steady 收市时价格稳定

close the gap 弥补差距

closed position 平仓

closed-end investment corporation 股份固定的投资公司

close-out price 抛售价格

closing account 决算帐户

closing balance 期终结余；收市结余

closing price 收市价；收盘价

closing quotation 收市价；收市行情

closing rate 收市汇价；收盘汇率

closing transaction 平仓交易

clothing levy 成衣税

club deposit 零存整付存款

Code of Aid 《资助则例》

Code of Banking Practice 《银行营运守则》

Code of Best Practice [Stock Exchange of Hong Kong Limited] 《最佳应用守则》〔香港联合交易所有限公司〕

Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕；《操守准则》〔香港期货交易所有限公司〕 Code of Conduct for Persons Registered with the Securities and Futures Commission 《证券及期货事务监察委员会注册人操守准则》

code of practice 实务守则；经营守则；执业守则

Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》

Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》

Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Code on Pooled Retirement Funds 《集资退休基金守则》

Code on Share Repurchases [Share Repurchase Code] 《公司购回本身股份守则》〔《股份购回守则》〕

Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》

co-debtor 共同债务人

co-financing scheme 共同融资计划

cognizance 证明令

coin 硬币

coin replacement programme 硬币取缔计划

coin set 套装硬币

coinage 硬币

Coinage Security Fund 硬币发行基金

cold call 主动与准客户接触

collapse in prices 价格下泻；价格下挫；价格暴跌

collateral 抵押品

collateral bond 担保债券

collateral loan 抵押贷款

collateral security 附属抵押品

collection 征收；收取

Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 collection of betting duty 收取博彩税

Collection Office [Inland Revenue Department] 收税处〔税务局〕

collective consumption 集体消费

Collector 收税主任

Collector of Rates 差饷征收官

Collector of Stamp Revenue 印花税署署长

Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕

combined surplus 合并盈余

combined visible and invisible trade account 有形及无形贸易合并帐目

COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕

commemoration coin 具纪念性的硬币

commencement of winding-up 清盘开始

commerce and industry sub-index 工商分类指数

commercial activity 商业活动

commercial bank 商业银行

Commercial Bank Act of Norway 《挪威商业银行法》

Commercial Banks Law 《商业银行法》

commercial borrowing 商业借款

Commercial Code of Japan 《日本商法》

Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 commercial invoice 商业#5@p

commercial letter of credit 商业信用证

commercial loan 商业贷款；商业放款

commercial paper 商业票据

commercial paper market 商业票据市场

commercial registry 商业登记处

commercial return 商业回报

commercial sale 商业销售

commercialization 商品化

commercially viable 具商业利益；有利可图

Commerzbank AG 西德商业银行

commission 佣金；委员会

Commission des Operations de Bourse of France 法国证券事务监察委员会

commission house 佣金行；代办行

commission payable 须付的佣金

commission rebate 佣金回扣

Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 Commissioner of Banking 银行监理专员〔银监专员〕

Commissioner of Estate Duty 遗产税署署长

Commissioner of Inland Revenue 税务局局长

Commissioner of Insurance 保险业监理专员

Commissioner of Rating and Valuation 差饷物业估价署署长

commitment 承担；已承担的开支；承担额；承担项目

commitment fee 承诺费

Committee of the Hong Kong Association of Banks 香港银行公会委员会

Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会

Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 Committee on Payment System [Hong Kong Monetary Authority] 支付系统委员会〔香港金融管理局〕

Committee on Unit Trusts [Securities and Futures Commission] 单位信托委员会〔证券及期货事务监察委员会〕

Commodities Dealers' Deposit Fund 商品交易商按金基金

Commodities Trading Commission 商品交易事务监察委员会

commodity 商品

commodity classification 商品分类法

Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕

commodity dealer 商品交易商

commodity exchange 商品交易所

Commodity Exchange Compensation Fund 商品交易所赔偿基金

Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕

commodity flow method 商品流动法；商品流通法

Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 commodity futures contract 商品期货合约

commodity market 商品市场

commodity tax 商品税

commodity trading adviser 商品交易顾问

commodity trading adviser's representative 商品交易顾问代表

commodity trading advisory contract 商品交易顾问合约

commodity warrant 商品期权证

commodity-based investment 以商品为基础的投资

common fund 共同基金

common property 分权共有财产

common share 普通股

common stock 普通股

Commonwealth Bank of Australia 澳洲联邦银行

Commonwealth Development Corporation 英联邦发展公司

Commonwealth Finance Ministers Conference 英联邦财长会议

Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金

Commonwealth income tax 英联邦入息税

Commonwealth Preference 英联邦特惠制

communal property 公有财产；公有产业

communication expenses 通讯费用

Community Preference 欧共体特惠制

commutation of pension 退休金的折算

commuted gratuity 折算酬金

commuted pension gratuity 经折算的退休酬金

Companies Act [United Kingdom] 《公司法令》〔英国〕

Companies Handbook 《上市公司手册》

companies inspector 公司检查员

Companies Liquidation Account 公司清盘帐户

Companies Ordinance: Information to be Included in a Rights Issue Prospectus 《公司条例：供股章程须载有的资料》

Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》 Companies Registration Officer 公司注册主任

Companies Registry 公司注册处

Companies Registry Trading Fund 公司注册处营运基金

Companies Section [Financial Services Bureau] 公司组〔财经事务局〕

Company Formation and Enforcement Division [Companies Registry] 公司成立及条例执行部〔公司注册处〕

company in which the public are substantially interested 由公众拥有相当权益的公司 company limited by guarantee 担保有限公司

company limited by shares 股份有限公司

company register 公司登记册

company registration fee 公司注册费

company with limited liability 有限法律责任的公司

company's memorandum 公司组织章程

company's reserve 公司储备

comparative advantage 比较优势；比较利益

compensation 补偿金；赔偿

Compensation Committee [Stock Exchange of Hong Kong Limited] 赔偿委员会〔香港联合交易所有限公司〕

compensation from insurance 保险赔偿

compensation fund 赔偿基金

compensation fund levy 赔偿基金征费

compensation rate 补偿率

Compensation Review Committee 赔偿检讨委员会

compensation scheme 赔偿计划

compensation trade 补偿贸易

compensation value 补偿值

compensatory payment 补偿付款

competition and pricing strategy 竞争与定价策略

competitive edge 竞争优势

competitive price 具竞争力的价格

competitive tender 竞争性投标

Compliance Committee [Stock Exchange of Hong Kong Limited] 监察委员会〔香港联合交易所有限公司〕

component of expenditure 开支组成部分

Composite Consumer Price Index 综合消费物价指数

composite index 综合指数

composite rating 综合评级

composite return form 综合报税表

Composite Securities and Futures Bill 《证券及期货综合条例草案》

composite tax return 综合报税表

composition 组合成分；债务重整协议

composition of earnings 收益组合成分

compound increase 复合增加率；复合增长率

compound interest 复利

compounding or arranging debtor 正就债务作重整或偿还安排的债务人

comprador note 买办票据

comprador order 买办付款令票

comprehensive income tax 综合所得税

comptroller 审计主任

compulsory liquidation 强制清盘

compulsory winding-up 强制清盘

computation 计算；计算表

computational procedure 计算方法

computer audit programme 电脑审计程序；电脑核数程序

concentrated position 集中持仓量

concentration risk 资金集中风险；集中融资风险

concept stock 概念股

concession 特许权；宽减措施；优惠

concession contract 特许经营权合约

concessionary rate 优惠率

concordat 协定；契约；国际监管条约

condition 条件

conditional endorsement 附有条件的背书

conditional offer 有条件要约

conditional sale agreement 有条件售卖协议

conditions of tender 投标章程

Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》

conduct of business standard 业务操守准则

Confidentiality Understandings 保密谅解文件

confirmation letter 确认书

confirmation of mail transfer 信汇证明书

Confirmation of Payment 已缴税证明书

confirmed letter of credit 保兑信用证

confirming bank 保兑银行

confiscation order 没收令

connected transaction 关连交易

consensus capitalism 共识资本主义

conservative investor 保守投资者

consideration 代价；对价；约因

consideration issue [listing method] 代价发行〔上市方式〕

consideration other than cash 现金以外的代价

consignee 收货人；代售人

consignment 托运；寄售

consignor 付货人；托运人；寄售人

consolidated account 综合帐目

consolidated account expenditure 综合帐目开支

consolidated balance sheet 综合资产负债表

consolidated cash deficit 综合现金赤字

consolidated cash surplus 综合现金盈余

consolidated enterprises sectorial index 综合企业分类指数

consolidated net earnings 综合净收益；综合净盈利

consolidated net profit 综合净利润；综合纯利

consolidated policy 综合保单

consolidated price 综合价格

consolidated profit and loss account 综合损益帐；综合损益表

consolidated public sector expenditure 公营部门综合开支

consolidated revenue account 综合收入帐

consolidated shareholders' fund 综合股东资金

consolidation of shares 股份合并

consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期

consortium company 财团公司

consortium loan 银团贷款

constant dollar figure 固定币值

constant market price 固定市价

constant price 固定价格

constant price series 固定物价计算数列

constant rate 固定比率

constituent stock 成分股

constitution 章程；组织章程

construction output 建造产出量

constructive trust 法律构定信托

consultant accountant 顾问会计师

consultant's fee 顾问费

Consultation Paper on Proposed Regulation on Share Margin Financing 《监管股票按贷财务的建议谘询文件》

Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 《有关联交所检讨董事资格的程序的谘询文件》

consumer behaviour 消费者行为

Consumer Council 消费者委员会

consumer credit financing operation 消费者信贷业务

consumer demand 消费者需求

consumer durables 耐用消费品

consumer expenditure 消费开支

consumer goods 消费品

consumer market 消费市场

consumer price 消费物价

Consumer Price Index [CPI] 消费物价指数

Consumer Price Index (A) 甲类消费物价指数

Consumer Price Index (B) 乙类消费物价指数

Consumer Price Index Classification System 消费物价指数分类法

Consumer Price Index Report 《消费物价指数月报》

Consumer Price Index series 消费物价指数系列

consumer price inflation 消费物价上涨

Consumer Representative Action Fund 消费者集体诉讼基金

consumer sentiment 消费意欲

consumer spending 消费开支；消费支出

consumption expenditure 消费开支

consumption pattern 消费模式

consumption product 消费产品

consumption tax 消费税

contango 交易延期费；延期交割费；期货溢价

contingencies warrant 紧急拨款令；应急支款授权书

contingency 应急费用；意外开支准备金

contingency allowance 应急准备金

contingency sum 应急费用；意外开支准备金

contingent assets 或有资产

contingent debt 或有债权；待确定债务

contingent interest 待确定的权益

contingent liabilities 或有负债

contingent profit 或有利润

contingent right 或有的权利

continue to hold a deposit 继续持有存款

Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕continuing rent 连续租金

continuing trustee 留任受托人

continuous licensing system 长期持牌制度

Continuous Net Settlement System [CNS System] 持续净额交收系统

contra account 对销帐户

contra flow 资金回流

contra item 对销项目

contra transfer 对销转拨

contract 合约

contract for difference 差价合约

contract for service 服务合约

contract for settlement 平仓合约

contract note 成交单据

contract of copartnery 合伙合约

contract of indemnity 弥偿合约

contract of insurance 保险合约

contract of reinsurance 再保险合约

contract price 合约价格

contracting party 订约人；立约人；缔约国

contractual agreement 合约协议

contractual commitment 合约承担

contractual joint venture 合约式联营企业

contractual mutual fund 合约互惠基金

contractual right 合约权利

contractual savings fund 合约储蓄基金

contributed surplus 实缴资本盈余

contribution 出资；供款；捐款；分担款项

contribution account 供款帐户

contribution to gross domestic product 在本地生产总值中所占比率

contribution to investment 出资额

contribution to pension fund 退休金供款

contributor 供款人；出资人；捐助人

contributory 分担人

contributory scheme 供款计划

contrived cessation of business 有预谋的停业

control 控制权；控制；管制

control of a company 公司的控制权；公司控股权

control of business 业务的控制权

controlled company 受控制公司

controller 控制人；控权人；会计长

controller of an authorized institution 认可机构控权人

controlling company 控股公司

controlling interest 控制权益；控股权益

controlling officer 管制人员

controlling officer's report 管制人员报告

controlling shareholder 控股股东；持有控股权的股东

Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》

conventional lending 传统放款；常规放款

conversion 兑换；换算；转换〔证券〕

conversion factor 换算因数

conversion of stock 公债的转换

conversion rate 兑换率；换算率；转换价格〔证券〕

convertibility 可兑性；兑换性；自由兑换

convertibility undertaking 兑换保证

convertible 可兑换；可换股

convertible currency 可兑换货币

convertible debenture 可转换债权证

convertible loan stock 可转换股的债权股额

convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额

conveyance 转易；转易契；财产转让证书

conveyance of property 财产转让

conveyance on sale 售卖转易契

conveyancing fee 业权转易费

conveyancing scale charges 物业转易收费标准

cooling-off period 冷静期

co-owner 共同拥有人；分权共有人

co-partner 共同合伙人

co-partnership 共同合伙

Copenhagen Stock Exchange 哥本哈根证券交易所

core capital 核心资本

Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》

Core Principles for Effective Banking Supervision [Basle Committee] 《有效监管银行业的主要原则》〔巴塞尔委员会〕

cornering “夹仓”；轧空；囤积居奇

corporate borrower 借款公司；借款机构

corporate business 公司企业；公司业务

Corporate Communications Department [Stock Exchange of Hong Kong Limited] 企业传讯部〔香港联合交易所有限公司〕

corporate customer 公司客户

corporate dealer 公司交易商

Corporate Finance Division [Securities and Futures Commission] 企业融资部〔证券及期货事务监察委员会〕

Corporate Finance (D.T.C.) Limited 协联财务有限公司

Corporate Finance Fees Rule 《与公司财务有关的费用规则》

corporate governance 公司管治

corporate income tax 公司所得税

corporate investment adviser 公司投资顾问

corporate member 法团会员；公司会员〔香港联合交易所有限公司〕

corporate plan 公司计划

corporate practice 执业法团

corporate profits tax 公司利得税

corporate savings 公司储蓄

corporate service tax 公司服务税

corporate signature 法团的签名

corporation 法团；公司

corporation bond 公司债券

corporation stock 公司股证；地方债券〔英国〕

corporation tax 公司税

correction phase of stock market 股市调整期

Correctional Services Industries Suspense Account 惩教工业暂记帐

corrective affidavit 修正遗产申报誓章

correspondent bank 代理银行

Cosmos Finance Limited 宇宙财务有限公司

cost 成本；费用；价格

cost centre 成本中心

cost competitiveness 成本竞争力

cost control 成本控制；成本管理

cost convention 原值成本法；成本惯例

cost effectiveness 成本效益；经济效益

cost efficiency 成本效率

cost element 成本要素

cost flow 成本流转

cost input 投入资金

cost management information system 成本管理资料系统

cost of an asset 资产成本

cost of borrowing 借贷成本

cost of capital 资本成本；资金成本

cost of installation 安装费

cost of issue 招股费用；发行股份费用

cost of living 生活费用

cost of transmitting 传送费用

cost overrun 成本超支

cost price 成本价格

cost price structure 成本价格结构

cost to the revenue 政府收入的损失；政府减少的收入

cost-benefit analysis 成本效益分析

cost-benefit study 成本效益研究

cost-book company 以成本帐原则组成的公司

cost-effectiveness analysis 成本效益分析

costing 成本计算；成本计算法

costing and pricing policy 成本及定价政策

costing exercise 成本计算工作

costing review 成本检讨

cost-of-living allowance 生活津贴

cost-of-living index 生活指数；生活费用指数

cost-plus pricing 成本加成定价法

cost-push inflation 成本推动的通货膨胀

cost-recovery basis 收回成本的原则

cost-related charges 依成本而定的收费

cost-related fee 依成本而定的收费

co-surety 共同担保人

co-trustee 共同受托人

cotton futures 期棉

Council of SEHK 联交所理事会

Council of the Hong Kong Society of Accountants 香港会计师公会理事会 counterclaim 反申索

counterfoil 联页〔收据〕；存根〔支票〕；票根

counter-guarantee 反担保

counter-inflationary policy 反通货膨胀政策

countersignature 副署签名；连署签名

country debt provisioning 债务国坏帐准备

country of beneficial ownership 实益拥有国

coupon 息票；赠券

coupon rate 息票利率

cover 保证金；承保范围；补仓

cover note 临时保单

cover short position 补仓；填平空仓

coverage 保额；承保范围

covered call 备兑认购期权

covered option 备兑期权

covered warrant 备兑认股权证

crash 狂泻；暴跌；崩溃

creation of new heads and subheads 开立新总目及分目

credit 信用；信贷；信用证；贷项

credit advice 贷项通知书

credit agency 征信所；信用调查机关

Credit Agricole Indosuez 东方汇理银行

credit arrangement 信贷安排

credit balance 贷方结余

credit card 信用卡

credit card scheme 信用卡计划

Credit Commercial de France 法国商业银行

Credit Committee 贷款委员会

credit control 信贷管制

credit conversion factor 信贷换算因数

credit easing 放宽信贷

credit exposure 信贷风险

credit facility 信贷安排；信贷融通；信用透支

Credit Guarantee Scheme 信贷保证计划

credit item 贷项

credit limit 信贷限额

Credit Lyonnais 里昂信贷银行

Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司

credit rating 信贷评级

credit rating agency 信贷评级机构

Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕

credit risk 信贷风险

credit sale 赊销；赊售

credit side 贷方

credit squeeze 信贷紧缩；收紧信贷

credit to... 记入……帐目

credit to be given against tax 税款抵免

credit transfer 信贷转帐；信用转帐

credit union 储蓄互助社

Credit Union League of Hong Kong 香港储蓄互助社协会

creditor 债权人

creditor's petition 债权人的呈请书

creditworthiness 信誉；信用可靠程度

creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀

criminal bankruptcy 刑事破产

criminal bankruptcy order 刑事破产令

criminal bankruptcy petition 刑事破产呈请书

criterion for credit 授信原则

critical path analysis 关键路线分析法；要径分析法

cross rate 套价；套汇汇率；交叉汇率

cross-currency settlement risk 跨国货币结算风险

crossed cheque 划线支票

crossed trade 交叉买卖；交叉盘买卖

Cross-Harbour Tunnel Passage Tax 海底隧道使用税

cross-holding 相互持股；交叉持股

cross-margining 跨市场保证金制度

cross-referencing system 相互参照系统

cross-subsidization 互相资助；互相津贴

Crown Agent 英联邦代办

crude activity rate 粗略经济活动率

crude econometric model 粗略计量经济模式

culpable insider dealing 应受谴责的内幕交易

cum dividend 连股息

cumulative appreciation 累积升值；累积增值

cumulative deficit 累积赤字；累积亏损

cumulative dividend 累积股息

cumulative financial position 累积财政状况

cumulative realized investment 累积的已实现投资

currency 货币

currency adjustment factor 货币调整因子；币值调整因素

currency board arrangement “货币发行局”制度

Currency Board Operations Sub-Committee 货币发行委员会

Currency Committee [Hong Kong Futures Exchange Limited] 货币委员会〔香港期货交易所有限公司〕

currency crisis 货币危机

currency denomination 货币面值

currency futures 货币期货；外汇期货

currency futures contract 货币期货合约；外汇期货合约

currency in circulation 流通货币

currency matching 货币配对

currency note 纸币；钞票

currency option 货币期权

currency swap 货币掉期；货币互兑；货币互惠信贷

currency warrant 货币认兑证；货币认股权证

current account 往来帐户；支票户口；经常帐目 current assets 流动资产

current domestic value 现行本地价格

current liabilities 流动负债

current market price 当时市价；现时市价

current price 当时价格；现时价格

current price series 当时物价计算数列

current year rules of assessment 当年度评税规则 cushion 缓冲；缓冲时限〔债券〕

cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 custodian 保管人

custodian trustee 保管受托人

custody 保管

customer 客户

customer lending 客户贷款

customer statement 客户对数单；客户结单

cut loss “斩仓”；减少损失

cut margin “斩仓”

cut-off date 截止日期

cut-throat competition 割喉式竞争；恶性竞争

cycle of activity 活动循环；商业循环

cyclical fluctuation 周期性波动

cyclical inflation 周期性通货膨胀

cyclical nature of the economy 经济的周期性情况

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；#5@p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

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 经济支援

economic system 经济体系

economic variable 经济变数

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] 电子传递股市资讯服务

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；记帐帐户

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] 外汇基金谘询委员会〔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

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 决算帐户；最后结算

final and conclusive assessment 最终及决定性的评税

final assessment 最后评税

final consumption expenditure 最终消费开支

final dividend 末期股息；末期摊还债款

final estimate 最终估计

final estimate of gross domestic product 本地生产总值的最后估计

final goods 最终产品

Final Notice for Rates 差饷最后通知书

final salaries tax assessment 薪俸税最后评税

final settlement 最终结算

final settlement price 最终结算价格

final statement 决算表

final tax 最后税款

finance 财务；融资

Finance and Management Services Division [Stock Exchange of Hong Kong Limited] 财务及行政管理科〔香港联合交易所有限公司〕

Finance Bureau [FB] [Government Secretariat] 库务局〔政府总部〕

Finance Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 财务委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕

Finance Committee agenda item [FCai] [Legislative Council] 财务委员会议程文件〔立法会〕 Finance Committee of the Legislative Council 立法会财务委员会

finance company 财务公司

Finance Department [Stock Exchange of Hong Kong Limited] 财务部〔香港联合交易所有限公司〕

Finance Division [Hong Kong Monetary Authority] 财务处〔香港金融管理局〕

finance lease 融资租赁

finance sectorial index 金融分类指数

finance sub-index 金融分类指数

Financial Accounting Section [Hong Kong Monetary Authority] 财务会计组〔香港金融管理局〕 financial adjustment 财政调整

financial administration 财政管理；财务管理

financial adviser 财务顾问

Financial and Accounting Regulations 《财务及会计规例》

Financial and Institutional Coordinating Committee [FINSCOM] 财务监督委员会 financial appraisal 财政评估

financial arrangement 财政安排；财务安排

financial assets 金融资产

financial assistance 经济援助；财政资助

financial auditing 财务审计

financial capacity 经济能力

financial centre 金融中心

Financial Circular 《财务通告》

financial commitment 财政承担；财政承担额

financial community 财经界

financial conglomerate 金融集团

financial constraint 财政约束

financial consultancy service 财务顾问服务

financial contract 财务合约

financial control 财务管理；财务控制；财政规控

financial derivative 金融衍生工具

financial derivative product 金融衍生产品

financial discipline 财政纪律；财务约束

financial disclosure 财务资料披露

financial disclosure rules 财务资料披露规则

financial exposure 财务风险

financial futures 金融期货

financial guideline 财政准则

financial implication 财政影响；财政负担；财政承担

financial information system 财务资料系统

financial infrastructure 金融基础建设；金融基础设施

Financial Infrastructure Section [Financial Services Bureau] 财经基建组〔财经事务局〕financial institution 财务机构；金融机构

financial instrument 金融工具；金融票据

financial integrity 财政方面的稳健性

financial intermediary 金融中介机构

financial intermediation service 金融中介服务

financial journalist 财经新闻工作者

financial liberalization 金融市场自由化

financial loss 财政损失

financial management 财务管理

financial management and budgeting system 财务管理及预算系统

financial market 金融市场

financial model 财政模式

Financial Monitoring Unit [FMU] [Economic Services Bureau] 财务监察组〔经济局〕

financial objective 财政目标

financial obligation 财政承担；债务

financial performance 财政状况；财政业绩

financial planning 财政计划；财务规划

financial planning guideline 财政计划准则

financial position 财政状况；财务状况；经济状况

financial pressure 财务压力

financial provision 财政拨款

financial prudence 审慎理财

financial requirement 财政需求；资金需要

financial resources 财政资源

Financial Resources Rules: Notes for the Use of Securities Dealers 《财政资源规则：供证券交易商参考的注释》

financial return 财政收益

Financial Secretary 财政司司长

Financial Secretary Incorporated [FSI] 财政司法团

Financial Secretary Incorporated Suspense Account 财政司法团暂记帐

Financial Secretary's Office 财政司司长办公室

financial service 金融服务；财经服务

Financial Services Bureau [FSB] [Government Secretariat] 财经事务局〔政府总部〕 financial services complex 金融服务综合大楼

Financial Services Liaison Committee 金融事务联络委员会

financial services sector 金融服务业

financial sheet 财务报表

financial situation 财务状况

financial statement 财政报告；财务报表

financial support agreement 财务支持协议

Financial Times Index 《金融时报》指数

Financial Times, The 《金融时报》

financial transaction 财务交易

financial vehicle 筹资工具

financial year 财政年度

financing 融资；提供资金；资金融通

financing cost 集资费用

financing package 融资方案

financing study 融资研究

fine 罚款

fineness 纯度；成色

fine-tuning 精确调整；仔细修订

fire insurance 火险

fire risk 火险

firm 商号；事务所

firm market 市况坚挺

firm name 商号名称

firm of certified public accountants and public auditors 执业会计师及注册核数师事务所 firm quotation 实价

firm up 回升；转强

first and paramount lien 首要留置权

first buy order 首次买盘

first calculation 第一计算法

First Commercial Bank 第一商业银行

first demand for rates 首次征收差饷通知书

First Fund 第一基金

first in, first out method [FIFO method] 先进先出计算法

first legal mortgage 首次法律按揭

First Metro International Investment Company Limited 首都国际财务投资有限公司 first mortgage 第一按揭；第一抵押权

first mortgage debenture stock 第一抵押债权股证

First National Bank of Chicago 芝加哥第一国民银行

First Pacific Bank Limited 第一太平银行有限公司

first participant 第一参与者

First Quarter Economic Report 19XX 《一九ＸＸ年第一季经济报告》

first sell order 首次卖盘

First Union HKCB Asia Limited 首华亚洲有限公司

fiscal drag 财政拖累；财政障碍；税项负荷加重

fiscal policy 财政政策

fiscal reason 财政理由

fiscal requirement 财政需求

fiscal reserve 财政储备

fiscal restraint measure 财政紧缩措施

fiscal system 财政制度

fiscal year 会计年度；财政年度

fisheries loan 渔业贷款

Fit and Proper Criteria, The 《适当人选的准则》

Five Rams Finance Company Limited 羊城财务有限公司

five-year forecast of revenue and expenditure 五年收支预测

five-year forecast return 五年预测报表

fixed amount of interest 固定利息数额

fixed assets 固定资产

fixed capital formation 固定资本形成

fixed capital investment 固定资本投资

fixed charge 固定费用；固定押记

fixed concessionary rate 固定优惠率

fixed cost 固定成本

fixed cumulative dividend 固定累积股息

fixed deposit account 定期存款帐户

fixed exchange rate 固定汇率

fixed interest investment 定息投资

fixed interest loan stock 固定利息贷款债券；定息贷款债券

fixed interest rate securities 固定利率证券；定息证券

fixed interest securities 固定利息证券；定息证券

fixed parity 固定平价

fixed rate bond 定息债券

fixed rate certificate of deposit 定息存款证

fixed rate liabilities 固定利率负债

fixed rate mortgage 定息按揭

fixed term deposit 定期存款

fixed value 固定价值

fixed-price lump-sum contract 固定总价合约

fixed-price offer 固定价格要约

flat market 市况呆滞；平市

flat rate 划一收费率

flat rate allowance 划一免税额；定额津贴

flat rate charge 划一收费

flexibility arrangement 弹性措施

flexible exchange regime 弹性汇率制度

floatation of shares 股票上市；股票挂牌买卖

floating charge 浮动押记

floating currency 汇率浮动的货币；浮动货币

floating loss 浮动损失；浮动亏损

floating profit 浮动利润

floating rate 浮动利率；浮动汇率

floating rate bond 浮息债券

floating rate certificate of deposit 浮息存款证

floating rate liabilities 浮动利率负债

floating rate note 浮动利率票据；浮息票据

floating rate regime 浮动汇率制度

floor broker 出市经纪

Floor Procedures Working Group [Hong Kong Futures Exchange Limited] 市场委员会工作组〔香港期货交易所有限公司〕

floor ticket 交易所买卖单

floor trader 出市代表；出市员

floor trading system 大堂交易系统；场内交易系统

flow chart 流程图

fluctuating overdraft 不定数额透支

fluctuation 波动

folio of ledger 分类帐

foolproof system 万全办法

forced liquidation “斩仓”；强制清盘

forecast figure 预测数字

forecast period 预测期

forecast return 预测报表

forecast submission 呈报预测

forecast trend growth rate 预测趋势增长率

forecast year 预测年度

foreclosure 止赎权

foreclosure order 止赎令

foreign bank 外地银行

foreign bill 外地汇票

foreign credit 海外信用证；海外信贷

foreign currency 外币

foreign currency assets 外币资产

foreign currency deposit 外币存款

foreign currency funding centre 外币融资中心

foreign currency holding 外币持有量；外币储备

foreign currency reserve 外汇储备

foreign currency sovereign debt 外币国债

foreign exchange [forex] 外汇

foreign exchange agreement 外汇协议

foreign exchange allocation 外汇分配

Foreign Exchange and Market Practices Committee 外汇及市场惯例委员会 foreign exchange bought 买入外汇

foreign exchange certificate 外汇兑换券；外汇券

foreign exchange contract 外汇合约

foreign exchange market 外汇市场；汇市

foreign exchange quotation 外汇报价；外汇牌价

foreign exchange reserve 外汇储备

foreign exchange resources 外汇资源

foreign exchange risk 外汇风险

foreign exchange sold 卖出外汇

foreign exchange turnover 外汇市场交投总额

foreign investment 海外投资；外来投资

foreign note 外地承付票

foreign ownership 外资拥有权

foreign partnership 外地合伙

foreign remittance 国外汇款

foreign stock exchange 外地证券交易所

foreign tax 外地税款

forex dealer 外汇交易商

forex futures 外汇期货

forex option 外汇期权

forfeit 没收物品

forfeiture 没收

forfeiture of contribution 没收供款

forfeiture of sum 没收款项

forged signature 假冒的签名

forgiveness of a debt 免偿债务

formal contingent liabilities 正式或有负债

Fortune Magazine 《财富杂志》

forward assets purchase 远期资产购置

forward contract rate 远期合约成交率

forward exchange rate 远期汇率；期货外汇汇率

forward exchange sold 卖出远期外汇

forward foreign currency assets 远期外币资产

forward foreign exchange contract 远期外汇合约

forward forward deposit 远期有期存款

forward purchase 期货购买

forward rate 远期汇率；期汇率

forward trading 期货交易；远期交易

founding member 创办会员；创办会员国

Fourth Quarter Economic Report 19XX 《一九ＸＸ年第四季经济报告》fractional share 不足一股的股份

fragile consumer sentiment 消费意欲薄弱

Framework Agreement [trading fund] 《架构协议》〔营运基金〕 franc area 法郎区

franchise 专营权；特许权

Frankfurt Stock Exchange 法兰克福证券交易所

franking machine 印花盖印机

fraudulent preference 欺诈优惠；欺诈性优先还款

fraudulent trading 欺诈营商

free enterprise system 自由企业制度

free fiscal reserve 自由财政储备

free market economy 自由市场经济

free of particular average [FPA] 平安险；单独海损不赔

free of payment settlement 免付款交收

free on board price [f.o.b. price] 离岸价格；船上交货价

free surplus 自由盈余；未指定用途的盈余

freehold 不动产所有权；永久产权

freely convertible 可自由兑换

freely remittable 自由汇返

freezing order 冻结令

French Banking Commission 法国银行业监察委员会

French Franc [FRF] 法国法郎

fringe benefit 附带利益

fringe market 外围市场

frozen provision 冻结款项

frustrating effect 破坏性影响

FTSE-100 Index 金融时报100指数

fuel duty 燃油税

Fuji Bank Limited 富士银行

Fuji International Finance (HK) Limited 富士国际财务（香港）有限公司

Fukuoka City Bank, Limited 福冈城市银行

Fukuoka City Finance Limited 冈都市财务有限公司

Fukuoka Finance International Limited 冈财务国际有限公司

full consideration 十足代价

full contracting party 正式缔约国；正式缔约成员

full cost price 十足成本价

full member 正式会员；正式成员

full open market price 十足公开市价

full price 十足价格

full return of contribution 发还全部供款

full valuable consideration 十足有值代价

full year 全年

full year cost 全年经费；全年费用

fully deductible 可全数扣税

fully paid-up capital 已缴足股款的股本

fully paid-up share 已缴足股款的股份

fully secured 有十足抵押

functional analysis 用途分析；功能分析

fund 基金；资金

fund accounting basis 基金会计基准

fund credited 记入基金

fund expenditure 基金开支

fund levy 基金征费

fund management 基金管理

fund of funds 综合基金

fund on account sought 申请临时拨款

fund revenue 基金收入

fund warrant 基金支付令

fundamental analysis 基本因素分析；基础分析

funded debt 长期债款；长期借款

funding 经费；资金

funding cost 集资成本

funding mismatch 资金错配

funds employed 运用资金额

funeral expenses 殡殓费

further sum 额外款项

future dividend 未来股息

future earnings 未来入息

future expenses 未来开支

futures broker 期货经纪

Futures Compensation Fund Committee [Securities and Futures Commission] 期货赔偿基金委员会〔证券及期货事务监察委员会〕

futures contract 期货合约

futures contract in interbank interest rate 银行同业拆息期货合约 futures contract value 期货合约市值；期约市值

futures crossing procedure 期货对盘程序

futures dealer 期货交易商

futures exchange company 期货交易所

futures general clearing dealer 期货通用结算交易商

futures individual clearing dealer 期货独立结算交易商 futures introducing broker 期货介绍经纪

futures market 期货市场

futures non-clearing dealer 期货非结算交易商

futures trading 期货交易

futures trading adviser 期货交易顾问

gain 收益；增益

garnishee order 债权扣押令

GE Capital Finance Ltd. 通用金融财务有限公司

gearing ratio 资本与负债比率；杠杆比率〔认股权证〕

general acceptance 一般承兑

general account 一般帐目；总帐

general administrator 一般遗产管理人

General Agreement on Tariffs and Trade [GATT] 《关税及贸易总协定》〔《关贸总协定》〕 General Agreement on Trade in Services [GATS] 《服务贸易总协定》

general apportionment 一般分摊

General Arrangements to Borrow [GAB] 《借款总安排》

general body of shareholders 全体股东

general business 一般业务

general capital increase 总增资

general clearing member 一般结算会员

General Consumer Price Index [GCPI] 一般消费物价指数

general crossed cheque 普通划线支票

general crossing 普通划线

general expenses 一般开支

general fund 普通基金

General Household Survey 综合住户统计调查

General Insurance Council [Hong Kong Federation of Insurers] 一般保险总会〔香港保险业联会〕

general ledger 总分类帐

general levy 一般征款

general offer 公开要约；全面收购建议

general partner 普通合伙人

general partnership 普通合伙

general policy 一般保单

general proxy 一般委托书

general rates 一般差饷

general reserve 一般储备金

general revaluation [rates] 全面重估应课差饷租值

general revenue 一般收入；政府一般收入

General Revenue Account [GRA] 政府一般收入帐目

General Revenue Account expenditure 政府一般收入帐目开支

General Revenue Account revenue 政府一般收入帐目收入

general revenue balance 政府一般收入余额

general support grant 一般经费补助金

general warrant 普通拨款令

Generale Belgian Bank (also known as Belgian Bank) 华比银行

generalized system of preference [GSP] 普及特惠制〔普惠制〕 gilt-edged investment 稳当投资

gilt-edged market 金边证券市场

gilt-edged securities 金边证券

Gini Coefficient 基尼系数

global allocation 总拨款；拨款总额

global costing 整体成本计算法

go private 私有化；私营化

go public 上市

godown warrant 仓单

going concern 经营中的机构；持续经营

gold 黄金

gold bullion 金条；黄金

gold bullion held on an allocated basis 特别划分方式持有的黄金 gold bullion market 黄金市场

gold coin 金币

gold coin certificate 金币证明书；金币证

gold coin coupon 金币配给券

gold exchange standard 黄金汇兑本位制

gold futures 黄金期货；期金

Gold Identity Marks Registry 黄金标记注册处

gold market 黄金市场

gold on paper 黄金券；纸黄金

gold, silver and platinum held in physical form 实金、实银及实白金 gold standard 金本位；金本位制

good book debt 可收回的帐面债项

good delivery 合格交货；合格交割

good year 丰年

goods and services 商品及服务；货物与服务

goodwill 商誉；信誉

government bond 政府债券

government consumption expenditure 政府消费开支

government conveyancing 政府产权转易

Government Economist 政府经济顾问

government expenditure 政府开支

government lotteries 政府奖券

Government Lotteries Management Committee 政府奖券管理委员会government mortgage institution 政府按揭贷款机构

government property 政府财产

government property assets 政府物业资产

Government Regulations 《政府规例》

Government rent 地税；地租

government reserve 政府储备

government revenue 政府收入

government securities consultant 政府证券业顾问

government trading department 参与商业活动的政府部门

government utility 政府公用事业

graduated rate 渐进税率

grant 补助金；拨款

grantor 授予人

gratuitous payment 赏金

gratuity 酬金

gratuity benefit 酬金福利

grey market 暗盘市场；灰市；暗市

grey market trading 暗盘交易

gross amount 毛额

gross capital formation 资本形成总额

gross claim 申索毛额

gross claim paid 已偿付申索毛额

gross commission payable 须付的佣金毛额

gross contract value 合约总值

gross domestic capital formation 本地资本形成总额

gross domestic fixed capital formation 本地固定资本形成总额

gross domestic price capital formation 本地价格资本形成总额

gross domestic product [GDP] 本地生产总值；国内生产总值

gross domestic product at constant (1980) market price 按固定（一九八零年）市价计算的本地生产总值

gross domestic product at factor cost 按生产要素成本计算的本地生产总值

gross domestic product at market price 按市价计算的本地生产总值

gross domestic product by industrial sector 按工业类别计算的本地生产总值

gross domestic product component 本地生产总值的组成部分

gross domestic product deflator 本地生产总值平减物价指数

gross domestic product estimate 估计本地生产总值；本地生产总值的估计数字

gross domestic product per capita 按人口平均计算的本地生产总值

gross expenditure 开支总额；总支出

gross expenses 开支总额；总开支

gross income 收入总额；总收益

gross insurance liabilities 毛保险负债

gross liabilities 总负债

gross loss 毛损；亏损总额

gross margin 毛利

gross margining 总额保证金制度

gross national product [GNP] 本地居民生产总值；国民生产总值

gross output 总产出；总产值；总产量

gross premium 毛保费；保费总额

gross premium income 毛保费收入；保费收入总额

gross principal value 基本价值总额

gross proceeds 总收益

gross proceeds from sales 销售总收入

gross profit 毛利；溢利总额

gross receipt 总收入

gross return 总收益

gross trading income 营业总收入

group account 集团帐目

group consolidated balance sheet 集团综合资产负债表

group loss relief 对集团的亏损给予税项宽免

Group of Seven [G7] 七大工业国

Group of Seven leaders 七大工业国元首

Group of Ten [G10] 十国集团；十国财团组织

group tax relief 集团税项宽减

group trading system 集体贸易制度

grow at a respectable pace 有可观的增长；有不俗的增长率

Growth Enterprise Market Department [Stock Exchange of Hong Kong Limited] 创业板部〔香港联合交易所有限公司〕

growth momentum 增长劲力

growth movement 增长趋势

growth path 增长线；增长途径

growth rate of domestic export 本地产品出口增长率

growth with stability 稳步增长

guarantee 担保；保证

guarantee company 担保公司；保证公司

guarantee corporation 保证法团

guarantee deposit and margin paid 缴付的保证按金

guarantee deposit and margin received 存入的保证按金

guarantee fund 保证基金；担保基金

Guarantee Law 《担保法》

guarantee of bank loan 银行贷款保证

guarantee of due payment 付款保证书

Guarantee Scheme [Stock Exchange of Hong Kong Limited] 担保计划〔香港联合交易所有限公司〕

guaranteed benefit 保证利益

guaranteed debenture 保付债权证

guaranteed line of credit 保证贷款限额

guaranteed note 保证票据；保证单；担保债券

guaranteed surrender value 保证退保现金价值

guarantor 保证人；担保人

guardian 监护人

Guide for Directors of Listed Companies 《上市公司董事指引》

Guide to Applicants [Hong Kong Monetary Authority] 《认可机构开业与经营指引》〔香港金融管理局〕

guideline figure 准则数字

Guideline on Leveraged Foreign Exchange Trading 《杠杆式外汇买卖指引》

Guideline on Minimum Criteria for Authorization 《认可的最低准则的指引》

Guideline on Recognition of Interest [Hong Kong Monetary Authority] 《确认利息收入指引》〔香港金融管理局〕

guideline ratio 准则比率

Guidelines for the Exemption of Listed Companies from the Securities (Disclosure of Interests) Ordinance 《豁免上市公司遵守〈证券（披露权益）条例〉的指引》

Guidelines for the Exemption of Listed Companies from the Share Repurchase Requirements of S.49BA of the Companies Ordinance 《豁免上市公司遵守〈公司条例〉第49BA条股份购回规定的指引》

guiding exchange rate 指导性汇率

Gulf Cooperation Council 海湾合作委员会

Gunma Finance (Hong Kong) Limited 群马财务（香港）有限公司

H & CB Finance (Hong Kong) Limited

住银金融有限公司

H share

Ｈ股

Hachijuni Asia Limited

八十二亚洲有限公司

Hachijuni Bank, Ltd.

八十二银行

half-yearly economic report

半年经济报告

Hang Seng 100

恒生100

Hang Seng Bank Limited

恒生银行有限公司

Hang Seng China Enterprises Index [HSCEI] 恒生中国企业指数〔恒生国企指数〕

Hang Seng China Enterprises Index Futures 恒生中国企业指数期货

Hang Seng Commerce and Industry Sub-index Futures 恒生工商分类指数期货

Hang Seng Consumer Price Index

恒生消费物价指数

Hang Seng Credit Ltd.

恒生存款有限公司

Hang Seng Economic Monthly

《恒生经济月报》

Hang Seng Finance Limited

恒生财务有限公司

Hang Seng Finance Sub-index Futures

恒生金融分类指数期货

Hang Seng Index [HSI]

恒生指数〔恒指〕

Hang Seng Index constituent stock

恒生指数成分股

Hang Seng Index Futures

恒生指数期货

Hang Seng Index futures contract

恒生指数期货合约

Hang Seng Index Futures market

恒生指数期货市场

Hang Seng Index Options

恒生指数期权

Hang Seng London Reference Index 恒生伦敦参考指数

Hang Seng Midcap 50 Index

恒生50中型股指数

Hang Seng Midcap Index

恒生中型股指数

Hang Seng Midcap Index constituent stock 恒生中型股指数成分股

Hang Seng Properties Sub-index Futures 恒生地产分类指数期货

Hang Seng Sub-index

恒生分类指数

Hang Seng Sub-index Futures

恒生分类指数期货

Hang Seng Utilities Sub-index Futures 恒生公用事业分类指数期货

hard currency

硬货币；强势货币

hawking of securities

兜售证券

head

总目

head of expenditure

开支总目

health insurance

健康保险

healthy financial position

财政稳健；财政健全

healthy reserve

充裕储备金；充裕准备金

heavy trading

交投畅旺

hedged position margin

用作对冲的合约按金

hedger

对冲者

hedging

对冲；套戥；套期保值

hedging portfolio

对冲组合

hedging tool

套戥工具

hedging transaction

对冲交易

Helsinki Stock Exchange

赫尔辛基证券交易所

Henderson International Finance Limited 恒基国际财务有限公司

Heritage Foundation [United States] 美国传统基金会

hidden reserve

隐藏储备

high base of comparison

比较基数偏高

"high buy low sell" strategy

“高买低卖”策略

high income economy

高收入经济体系

high liquidity

高流动资金额

high value-added

高增值

highest tender

索价最高的投标；出价最高的投标 highways vote

公路拨款

hire-purchase agreement

租购协议；分期付款购物协议 historical cost

实际成本；历史成本；原始成本 HKFE Clearing Corporation Limited 香港期货交易结算有限公司 hold a position

持仓；“仓”

hold in trust

以信托形式持有

hold on the statutory trust

以法定信托形式持有

holder

持有人

holder in due course

当期持有人

holding company

控股公司；母公司

holding of shares

持有股份

holding over of payment

暂缓缴纳

holding over of provisional tax

暂缓缴纳暂缴税

holdover

暂缓缴纳；延缓缴纳

home banking

家居银行服务；家庭银行服务

home loan interest deduction

居所贷款利息的扣除额

Home Ownership Scheme Fund

居者有其屋计划基金

home supervisor

所在国家的监管机构

Hong Kong Annual Digest of Statistics

《香港统计年刊》

Hong Kong Association of Accounting Technicians

香港专业会计员协会

Hong Kong Association of Banks [HKAB]

香港银行公会

Hong Kong Association of Financial Advisors

香港财务顾问学会

Hong Kong Building and Loan Agency Ltd.

香港建屋贷款有限公司

Hong Kong Capital Markets Association

香港资本市场公会

Hong Kong Code of Conduct

《香港经营守则》

Hong Kong Commodity Exchange Limited [now renamed Hong Kong Futures Exchange Limited] 香港商品交易所有限公司〔现称香港期货交易所有限公司〕

Hong Kong Dollar [HKD]

港元

Hong Kong dollar balance

港元结存

Hong Kong dollar balance feeding back into the financial sector's credit base

港元结存再流入金融界的信贷基础内

Hong Kong dollar bond

港元债券

Hong Kong dollar currency investment

港元货币投资项目

Hong Kong dollar debt securities

港元债务证券

Hong Kong dollar denominated multilateral agency debt instrument

多边代理机构港币债务票据

Hong Kong dollar deposit base

港元存款基本额

Hong Kong dollar exchange transaction

港元兑换交易

Hong Kong dollar financial instrument

港元金融票据

Hong Kong dollar interest rate futures

港元利率期货

Hong Kong dollar loan-to-deposit ratio

港元贷款与存款的比率

Hong Kong dollar notes market

港币现钞市场

Hong Kong dollar offshore bond

海外港元债券

Hong Kong dollar private sector debt issues

私营机构港元债务票据

Hong Kong Economic and Trade Office [HKETO]

香港经济贸易办事处

Hong Kong Economic Association

香港经济学会

Hong Kong Economic Journal Monthly

《信报经济月刊》

Hong Kong Economic Research Centre

香港经济研究中心

Hong Kong Economic Trends

《香港经济趋势》

Hong Kong Export Credit Insurance Corporation [HKECIC] 香港出口信用保险局

Hong Kong Federation of Insurers

香港保险业联会

Hong Kong Federation of Stock Exchanges

香港证券交易所联会

Hong Kong Financial Executives Institute

香港财经行政人员协会

Hong Kong Foreign Bank Representatives Association 香港外资银行办事处协会

Hong Kong Foreign Exchange and Deposit Brokers' Association 香港外汇及存款经纪同业协会

Hong Kong Forex Association

香港外汇同业联会

Hong Kong Franchise Association

香港特许经营协会

Hong Kong Futures Exchange Limited [HKFE]

香港期货交易所有限公司〔期交所〕

Hong Kong Futures Guarantee Corporation Limited [HKFGC]

香港期货保证有限公司

Hong Kong General Business Return

香港一般业务报表

Hong Kong General Chamber of Commerce 香港总商会

Hong Kong Government Account

香港政府帐目

Hong Kong Government securities

香港政府证券

Hong Kong in Figures

《香港统计数字一览》

Hong Kong Index [HKI]

香港指数

Hong Kong Institute of Bankers

香港银行学会

Hong Kong Institute of Company Secretaries 香港公司秘书公会

Hong Kong Institute of Investment Analysts 香港投资分析员公会

Hong Kong Interbank Bid Rate [HIBID]

香港银行同业拆入息率

Hong Kong Interbank Clearing Limited

香港银行同业结算有限公司

Hong Kong Interbank Offered Rate [HIBOR] 香港银行同业拆出息率；香港银行同业拆息 Hong Kong Interbank Rate

香港银行同业拆息率；香港银行同业拆息 Hong Kong International Arbitration Centre 香港国际仲裁中心

Hong Kong Investment Funds Association [HKIFA] 香港投资基金公会〔基金公会〕

Hong Kong Lotteries Board

香港奖券管理局

Hong Kong Management Association

香港管理专业协会

Hong Kong Monetary Authority [HKMA] 香港金融管理局〔金管局〕

Hong Kong Monetary Institutions Association 香港金融业总会

Hong Kong Monthly Digest of Statistics

《香港统计月刊》

Hong Kong Mortgage Corporation Limited [HKMC] 香港按揭证券有限公司〔按揭公司〕

Hong Kong Note Printing Limited

香港印钞有限公司

Hong Kong Securities Clearing Company Limited [HKSCC]

香港中央结算有限公司〔中央结算公司〕

Hong Kong Securities Institute

香港证券学院

Hong Kong Securities Professionals Alumni Association

香港证券业同学会

Hong Kong Securities Professionals Association

香港证券学会

Hong Kong Securities Training Sponsorship Foundation

香港证券业培训赞助基金

Hong Kong Society of Accountants

香港会计师公会

Hong Kong Special Administrative Region Government Land Fund [Land Fund] 香港特别行政区政府土地基金〔土地基金〕

Hong Kong Stock Exchange

香港证券交易所

Hong Kong Stock Exchange All Ordinaries Index

香港所有普通股指数

Hong Kong Stockbrokers Association

香港证券经纪业协会

Hong Kong treasury bill

香港库券

Hong Kong Unit Trust Association

香港单位信托基金公会

Hong Kong Venture Capital Association Limited

香港创业投资协会有限公司

Hongkong & Shanghai Banking Corporation Ltd.

香港上海汇丰银行有限公司

Hongkong Chinese Bank, Limited

香港华人银行有限公司

honorarium

酬金；车马费

hot money

热钱；游资

hotel accommodation tax

酒店房租税

hotels sectorial index

酒店分类指数

hotels sub-index

酒店分类指数

household expenditure

住户开支

Household Expenditure Survey

住户开支统计调查

household income

家庭收入；住户收入

household wealth

家庭财富

Housing Capital Works Fund

房屋建设工程基金

housing loan

房屋贷款

HSBC Investment Bank Asia Ltd.

汇丰投资银行亚洲有限公司

HSI Services Limited

恒指服务有限公司

Hua Chiao Commercial Bank Limited

华侨商业银行

Hua Nan Commercial Bank, Ltd.

华南商业银行股份有限公司

Human Resources Department [Stock Exchange of Hong Kong Limited] 人力资源部〔香港联合交易所有限公司〕

Hung Kai Finance Company Limited

鸿基财务有限公司

hypothecation

抵押；押货预支

hypothecation certificate

抵押证明书

I：

IBA Credit Limited

港基国际财务有限公司

IBU International Finance Limited IBU国际财务有限公司

idle fund

游资；闲置资金

illegal consideration

违法代价

illegal loan

不合法贷款

immediate interest

直接及现有的利益

immediate outlook for the economy 经济近期展望

immediate parties

有直接关系的各方

immigration-linked investment scheme 与移民有关的投资计划

immovable property

不动产

immunity

豁免权；免除责任

implicit price deflator

内含平减物价指数

implied indemnity

隐含弥偿

import and export trade

进出口贸易

import and export trade statistics 进出口贸易统计数字

import demand

进口需求

import deposit scheme

进口保证金计划

import duty

进口税

import price

进口价格

import surcharge

进口附加税；进口附加费

imported inflation

进口通胀；输入通胀

imposition of tax

课税；征税

imprest account

预垫备用金账户；定额备用金账户

imprest cash

预垫备用现金；定额备用现金

imprest fund

预垫备用金；定额备用金

imprest warrant

预垫备用金令

improper investment

不当投资

imputed cost

推算成本；设算成本

imputed price

估算价格

in absolute cash terms

按绝对现金数值

in absolute terms

按绝对价值计算

in custody of firm

商号保管

in debt

负债

in denomination of...

以……为单位

in money terms

按货币计算

in net terms

按净额计算

in nominal terms

按名义价值计算

in real terms

按实值计算

in relative terms

按相对价值计算

in terms of value-added

按增值额计算

in the money

正在赚钱；当时有利价；资金充裕

in value terms

按价值计算

inactive warrant

不活跃认股权证

inchoate instrument

不完整的票据

Inchroy Credit Corporation Limited 英利信用财务有限公司

incidence of taxation

纳税负担

incidental expenses

杂项开支

incidental outlay

附带开支

income

入息；收入；收益

income after deductions

扣除后入息实额

income and expenditure account 收支帐；收支结算表；收支表

income approach

入息计算法

income band

入息组别

income chargeable to salaries tax 应课薪俸税的入息

income collected in advance 预收收益

income derived beneficially 所得并享有实益的入息

income distribution

入息分配；收入分配；收益分配

income from employment 受雇的收入

income group

入息组别

income level

入息水平

income limit

入息限额

income payment

收益付款

income spectrum

入息组别

income statement

入息表；收入表；收益表

income tax

入息税；所得税

income tax authority

入息税主管当局

income threshold

入息限额

incomplete return

未填妥的报税表

inconvertible currency

不能自由兑换的货币

incorporated accountant 注册会计师

incorporated company

法团公司；具法团地位的公司

incorporated public officer 公职人员法团

100

incorporation

注册成立

incorrect return

内容不确实的报税表；填报不确的报税表

incremental value

增值；递增价值

incumbrance

产权负担

incumbrancer

产权负担持有人

indebtedness

负债；债项；负债额

indemnify

弥偿

indemnity

弥偿；弥偿保证

indemnity clause

弥偿损失条款

indent

委托采购单；代购订单

indenture

双联契约

independent audit

独立审计

index bond

指数债券

index futures

指数期货；期指

index futures contract

指数期货合约

index of average land values

平均土地价值指数

Index of Company Names

公司名称索引

index of industrial production

工业生产指数

index warrant

101

指数认股权证

indexation

指数化；指数调整法

index-linked benefit

与指数相连的利益

Indian Overseas Bank

印度海外银行

indicator of inflation

通货膨胀指标；通胀指标

indirect controller

间接控权人

indirect cost

间接成本

indirect duty

间接税

indirect tax

间接税

individual claim

个别申索

individual clearing member

个人结算会员

individual concern

独自经营商号

individual consumption

个人消费

individual investment adviser

个人投资顾问

individual member [Stock Exchange of Hong Kong Limited]个人会员〔香港联合交易所有限公司〕

Indonesian Rupiah [IDR]

印度尼西亚盾

Indover Asia Limited

印度尼西亚海外亚洲有限公司

Industrial and Commercial Bank of China

中国工商银行

Industrial and Commercial International Capital Limited 工商国际金融有限公司

102

Industrial Bank of Japan, Limited

日本兴业银行

industrial building allowance

工业楼宇免税额

industrials sectorial index

工业分类指数

inflation

通货膨胀；通胀

inflation accounting

通货膨胀会计

inflation rate

通货膨胀率；通胀率

inflationary implication

通胀影响

inflationary pressure

通胀压力

inflationary spiral

螺旋式上升的通货膨胀；恶性循环的通货膨胀；恶性通胀

inflation-related adjustment

根据通胀而作出的调整

inflator

通货膨胀指数；增加指数

inflow and outflow of balance of payments

国际收支差额的变动

inflow of capital

资本流入；资金流入

inflow of fund

资金流入；资本流入

information disclosure

公开资料；资料披露

Information Services Committee [Stock Exchange of Hong Kong Limited] 信息服务委员会〔香港联合交易所有限公司〕

Information Services Department [Stock Exchange of Hong Kong Limited]信息服务部〔香港联合交易所有限公司〕

Information Technology Division [Hong Kong Monetary Authority] 信息科技处〔香港金融管理局〕

103

Information Technology--Enterprise Systems Department [Stock Exchange of Hong Kong Limited] 信息科技─企业系统部〔香港联合交易所有限公司〕

Information Technology--Market and Operation Systems Department [Stock Exchange of Hong Kong Limited]

信息科技─市场及运作系统部〔香港联合交易所有限公司〕

infrastructural investment demand

基础建设投资需求

ING Capital Markets (Hong Kong) Limited

荷兰国际融资有限公司

in-house transaction

内部交易

initial allocation

初期拨款

initial allowance

初期免税额

initial amount of provision on account

初订临时拨款额

initial capital

初期资本

initial capital outlay

初期资本支出

initial cash allocation

初期现金拨款

initial charges

首期费用

initial forecast

初次预测

initial funding

开办资金

initial input

初期投入的资源

initial listing fee

首期上市费

initial margin

基本按金；首期保证金；初次“孖展”

initial payment

期初付款；初期付款

104

initial public offering [IPO]

初次公开招股

initial subscription price

初步认购价格

injection

注入资金；注资

injunction

强制令

inland bill

本地汇票

inland note

本地承付票

inner reserve

内部储备

Innovation Loan Scheme [Hong Kong Industrial Technology Centre Corporation] 创业贷款〔香港工业科技中心公司〕

input

投入；投入的资金；投入的资源

input cost

投入资源成本

input-output analysis

投入产出分析

inscribed stock

记名股票

insider dealer

内幕交易者

insider dealing

内幕交易；内幕买卖

Insider Dealing Tribunal

内幕交易审裁处

insider information

内幕消息

insider trading

内幕交易

insolvency

无力偿债；无偿债能力

insolvency administration

105

无力偿债管理

Insolvency Estate Funds and Accounting System

破产／清盘案财产账户款项及会计系统

Insolvency Officer

破产管理主任

Insolvency Practitioners Committee [Hong Kong Society of Accountants] 破产从业员委员会〔香港会计师公会〕

Insolvency Sub-committee [Law Reform Commission]

无力偿债问题小组委员会〔法律改革委员会〕

insolvent

无力偿债；无偿债能力；无偿债能力的人

insolvent company

无力偿债公司

inspector

督察；检查员；审查员

instalment

分期付款

instalment system

分期缴付制度

instant tender

现场投标

Institute of Actuaries of Australia

澳洲精算师学会

Institute of Actuaries of England

英国精算师学会

Institute of Securities Dealers

证券商协会

institutional fund industry

机构基金行业

institutional investor

机构投资者

institutional lender

机构贷款人

instruction for sale and purchase

买卖通知书

instrument

文书；票据；契约；文件

106

instrument of exchange

交易票据

instrument of indebtedness 借款欠据

instrument of proxy

委托文书

instrument of transfer

转让文书；“过户纸”

Insurance Advisory Committee 保险业咨询委员会

insurance agent

保险代理人

Insurance Agents Registration Board 保险代理登记委员会

Insurance Association of Hong Kong 香港保险公会

Insurance Authority

保险业监督

insurance broker

保险经纪

insurance business

保险业务

Insurance Claims Complaints Board 保险索偿投诉委员会

Insurance Claims Complaints Bureau 保险索偿投诉局

insurance company

保险公司

insurance coverage

承保范围；保险总额

insurance debt

保险债务

insurance fund

保险基金

insurance industry

保险业

107

insurance intermediary 保险中介人

Insurance Law

《保险法》

Insurance Officer

保险业监察主任

insurance policy

保险单

insurance transaction

保险交易

insurance-backed

有保险合约作为根据

insured

受保人；投保人

insurer

保险人；承保人

intangible assets

无形资产

intangible property

无形财产

integrated accounting system 综合会计制度

intended dividend

拟宣布摊还债款

intending borrower

拟借款人

intending purchaser

有意购买的买家

Inter-American Development Bank 泛美开发银行

interbank borrowing

银行同业拆入

interbank deposit

银行同业存款

interbank fund transfer

银行同业资金往来

interbank liquidity

108

银行同业流动资金

interbank market

银行同业拆放市场；银行同业市场

interbank money market

银行同业拆息市场

interbank offered rate

银行同业拆息率；银行同业拆息

interbank payment system 银行同业支付系统

interbank rate

银行同业利率；银行同业拆息率

interbank settlement system 银行同业结算系统

inter-branch account

联行账户；分行往来帐

intercompany balance

公司之间的债项结余

interdepartmental account 内部往来帐

interdepartmental charging system 跨部门收费制度

interest

利息；权益；利益

interest accrued

累积利息；累算利息；应计利息

interest arbitrage

利息套汇；套息

interest charges

利息收费

interest collected in advance 预收利息

interest coupon

利息券；息票

interest expenses

利息支出

interest in contract

合约权益

109

interest in expectancy

预期权益

interest in immovable property

不动产的权益

interest in securities

证券权益

interest in shares

股份权益

interest income

利息收入

interest on capital

资本利息；股本利息

interest on loan

贷款利息

interest on unpaid estate duty

欠缴遗产税须付的利息

interest paid in advance

预付利息

interest paid to inter-branches

联行利息支出

interest payment

利息付款；支付利息

interest payment allowance

利息付款免税额

Interest Rate Agreement [IRA]

《利率协议》

Interest Rate Agreement Working Committee 利率协议工作小组委员会

interest rate cap

利率上限

interest rate ceiling

利率上限

interest rate contract

利率合约

interest rate deregulation programme 撤销利率限制计划

110

interest rate derivative

利率衍生工具

interest rate differential

利率差额；息差

interest rate effect

利率效应

interest rate futures

利率期货

interest rate margin

利率差距

interest rate mismatching

利率错配

Interest Rate Rules [IRR] [Hong Kong Association of Banks] 《利率规则》〔香港银行公会〕

interest rate swap

利率掉期

interest rate swap agreement

掉期息率协议

interest rate trend

利率走势

interest received from inter-branches

联行利息收入

interest spread

利率差距

interest tax

利息税

Interest Tax Deduction Certificate [ITDC]

扣除利息税证明书

interest withholding tax

利息预扣税

interest-bearing

有息

interest-bearing account

有息账户

interest-bearing balance

有息结余

interest-bearing debt certificate

111

有息债务证明书

interest-bearing instrument in foreign currencies 外币有息证券

interest-bearing securities

有息证券

interest-free

无息的；免息的

interest-free fund

不附利息的资金

interest-free loan

免息贷款

interest-free loan fund

免息贷款基金

inter-exchange dealing

越所买卖

interim adjustment grant

临时调整补助金

interim allowance

临时津贴

interim certificate

中期证明书

interim deed

临时契约

interim dividend

中期股息

interim receiver

临时接管人

112

interim valuation

临时估价

Intermarket Clearing Corporation [Chicago]

跨市场结算公司〔芝加哥〕

Intermarket Risk Management Committee

市场风险管理委员会

Intermediaries and Investment Products Division [Securities and Futures Commission] 中介团体及投资产品部〔证券及期货事务监察委员会〕

Intermediaries Supervision Department [Securities and Futures Commission] 中介团体监察科〔证券及期货事务监察委员会〕

intermediary

经纪；中介人；中介机构

intermediate consumption

中期消费

intermediate goods

中间货物

intermediate holding company

中介控股公司

intermediate income

中期收益

intermediate input

中期投入的资源

Internal Audit Department [Stock Exchange of Hong Kong Limited]

内部稽核部〔香港联合交易所有限公司〕

Internal Audit Division [Hong Kong Monetary Authority]

内部审核处〔香港金融管理局〕

internal auditor

内部核数师；内部审计师

internal control

内部监控；内部控制

internal cost price structure

内部成本价格结构

internal equilibrium

内部均衡

internal financing

内部融资

113

internal management team [Exchange Fund]

内部管理小组〔外汇基金〕

internal models approach

内部模式计算方法

internal rate of return

内部回报率；内部收益率

internal revenue

本地内部税收；国内税收

internal risk management system

内部风险管理制度

International Accounting Standards [IAS]

国际会计准则

International Accounting Standards Committee [IASC]

国际会计准则委员会

International Association of Financial Executives Institutes [IAFEI]

国际财经行政人员机构协会

International Auditing Practices Committee

国际审计实务委员会

International Bank for Reconstruction and Development [IBRD] [commonly known as World Bank]

国际复兴开发银行〔一般称为世界银行〕

International Bank of Asia Ltd.

港基国际银行

International Bank of Taipei

台北国际商业银行股份有限公司

International Commodities Clearing House [London]

国际商品结算所〔伦敦〕

International Commodities Clearing House Limited [New Zealand, Sydney]

国际商品结算所有限公司〔新西兰；悉尼〕

International Conference of Banking Supervisors

国际银行监理机构会议

International Currency Options Symposium

国际外汇期权会议

International Development Association [IDA]

国际开发协会

International Events Fund

国际盛事基金

114

International Federation of Accountants

国际会计师联合会

International Federation of Insolvency Practitioners

国际破产管理同业联会

International Finance Corporation [IFC]

国际金融公司

International Financial Action Task Force

国际金融特别行动组

international financial centre

国际金融中心

international financial community

国际金融社会

international financial statistics

国际金融统计数字

International Fiscal Association

国际财政协会

international foreign exchange market

国际外汇市场

International Foreign Exchange Master Agreement

《国际外汇总协议》

International Institute for Management Development

国际管理发展研究所

international investor

国际投资者

International Monetary Fund [IMF]

国际货币基金组织

international monetary market

国际货币市场

international monetary system

国际货币制度

International Options Markets Association [IOMA]

国际期权市场协会

International Organization of Securities Commissions [IOSCO] 国际证券事务监察委员会组织〔国际证监会组织〕

International Standards on Auditing [ISA]

国际审计准则

International Stock Exchange [formerly known as London Stock Exchange]

115

国际证券交易所〔前称伦敦证券交易所〕

interrelated factor

互相影响的因素

intervention

干预

intervention currency

干预市场货币

intervention level

干预水平

interventionism

干预主义

intestate

无遗嘱者；无遗嘱而去世者

in-the-money option

价内期权

intra-day low

一日内的最低点

intra-day margin call

即日追缴保证金；即日追补按金

intra-day repurchase agreement

即日回购协议

intrinsic value

内在价值；固有价值

introducing agent

介绍代理人

introducing broker

介绍经纪

Introduction to the Estimates 1996-97 《一九九六至九七财政年度预算简介》

inventory

存货；存货清单；资产清单；财产目录

Inventory Control System

存货控制系统

inverse floating rate note

反向浮息票据

inverted market

倒置市场；逆转市场

116

Investigation Unit [Inland Revenue Department] 调查科〔税务局〕

investment

投资；投资项目

investment adviser

投资顾问

investment advisers' partnership

投资顾问合伙商行；投资顾问合伙

investment advisory contract

投资顾问合约

investment analyst

投资分析员

investment and safekeeping procedure 投资和资产保管程序

investment arrangement

投资安排

investment bank

投资银行

investment basis

投资基准

investment client

投资客户

investment climate

投资气候

investment demand

投资需求

investment diversification

分散投资

investment expenditure

投资开支

investment holding

控股投资

investment in new capital equipment 对新资本设备的投资

investment in productive enterprise

生产企业投资

117

investment in real estate

房地产投资

investment in securities

证券投资

investment income

投资收入；投资收益

investment intention

投资意向；投资意欲

Investment Management Regulatory Organisation [United Kingdom]

投资管理监管组织〔英国〕

investment manager

投资经理

investment performance

投资业绩

investment plan

投资计划

investment portfolio

投资组合

Investment Products Department [Securities and Futures Commission]

投资产品科〔证券及期货事务监察委员会〕

investment promotion

促进投资

Investment Promotion and Protection Agreement

促进和保护投资协议

investment representative

投资代表

investment return

投资回报

investment scheme

投资计划

investment vehicle

投资工具

Investment-linked Assurance and Pooled Retirement Funds Committee [Securities and Futures Commission]

与投资有关的人寿保险及集资退休基金委员会〔证券及期货事务监察委员会〕

investment-linked assurance scheme

与投资有关的人寿保险计划

118

investment-linked savings plan

与投资有关的储蓄计划

investor

投资者

Investor Compensation Fund

投资者赔偿基金

Investor Education and Communications Unit [Securities and Futures Commission] 投资者教育及传讯小组〔证券及期货事务监察委员会〕

Investor Resources Centre

投资者资源中心

Investors and the Stock Market

《投资者与证券市场》

invisible trade

无形贸易

invoice

发货单；#5@p

inward cash flow

现金流入

inward documentary bill

进口跟单汇票

inward investment

进口投资；外来投资

inward remittance

汇入汇款

in-year management

年度内的财政管理工作

irrecoverable tax

无法追讨的税款

irregularly endorsed cheque

不合规格背书的支票

irrevocable letter of credit

不可撤销信用证

issue

发行；发给；发放

issue at a discount

按折扣发行

issue by tender

119

招标发行

issue expenses

发行费用

issue of shares

发行股票

issue price

发行价；招股价

issued on a discount basis by tenders

通过招标以贴现方式发行

issued share

已发行股份；已发行股票

issued share capital

已发行股本

issued voting share

已发行有表决权股份

issuer

发证人；发行人；证券发行者；发行证券机构

issuing bank

发证银行；发钞银行

issuing house

证券发行公司；证券承销公司

Italian Lira [ITL]

意大利里拉

Iyo Finance (Hong Kong) Limited

伊予财务（香港）有限公司

120

Japan Securities Clearing Corporation

日本证券结算公司

Japanese Association of Securities Dealers Automated Quotations 日本证券交易商自动报价协会

Japanese Securities Finance Company

日本证券金融公司

Japanese Yen [JPY]

日圆

Jardine Fleming Bank Limited

怡富银行

JCG Finance Company, Limited

日本信用保证财务有限公司

Jian Sing Bank Limited

建新银行

Job Costing System

分批成本计算系统

jobber

证券经销经纪；证券批销经纪；“批家”

jobber trade

当日平仓买卖

jobbing business

证券经销业务

jobbing on client

从顾客身上赚价

jobbing system

经销制度；批销制度

joint account

联名户口；联合帐户；共同帐户

joint and several note

共同及各别的承付票

joint assessment

合并评税

joint contract

共同合约

joint creditor

121

共同债权人

joint debt

共同债项

joint debtor

共同债务人

Joint Declaration on Cooperation and Supervision of Cross-Border Investment Management Activities

《有关监管跨境投资管理活动的联合声明》

joint estate

共有产业

joint estates account

联权共有产业的帐目

Joint Financial Intelligence Unit [Hong Kong Monetary Authority]

联合财富情报组〔香港金融管理局〕

Joint Funding Scheme

联合拨款资助计划

joint holder

联名持有人

joint liability

连带责任；共同责任

joint liquidator

联合清盘人

joint loan

联合贷款

joint owner

联名拥有人

joint ownership

共有权

joint petition

共同呈请书

joint property

联权共有财产

Joint Secretariat of the World Bank Group/International Monetary Fund

世界银行／国际货币基金组织联合秘书处

joint statement

联合启事

joint stock association

122

合股组织

Joint Technical Working Group [formed by Hong Kong Monetary Authority, Stock Exchange of Hong Kong Limited and Securities and Futures Commission]

联合技术工作小组〔由香港金融管理局、香港联合交易所有限公司及证券及期货事务监察委员会组成〕

joint tenancy

联权共有

joint tenant

联权共有人

joint total income

共同入息总额

joint venture

合营企业；联营企业；合资企业

joint venture account

合营帐户；合伙帐

joint venture agreement

合营企业协议

joint venture contract

合营合约

joint-stock bank

合股银行

Joint-Stock Companies Act of Norway

《挪威股份公司法》

joint-stock company

合股公司

journal entry

日记帐分录

judgment creditor

判定债权人

judgment debt

判定债项

judgment debtor

判定债务人

judicial trustee

司法受托人

junk bond

劣等债券；垃圾债券

123

Juroku Bank, Ltd.

十六银行

Juroku International Finance Limited 十六国际财务有限公司

124

Ka Wah International Merchant Finance Limited 嘉华国际财务有限公司

kabushiki kaisha [Japanese]

株式会社〔日语〕；股份有限公司

Kadoorie Agricultural Aid Loan Fund 嘉道理农业援助贷款基金

Kam Ngan Stock Exchange

金银证券交易所

KBC Bank N.V.

比利时联合银行

KDB Asia Limited

产银亚洲金融有限公司

KEB (Asia) Finance Limited

换银（亚细亚）财务有限公司

kerb market

场外市场

kerb trading

场外交易

Kexim Asia Limited

输银亚洲金融有限公司

key money

“顶手费”；“鞋金”

kickback

回佣；佣金

Kincheng Banking Corporation

金城银行

Kincheng Finance (H.K.) Limited

京城财务（香港）有限公司

Kincheng-Tokyo Finance Company Limited 金东财务有限公司

kite-flying

开空头支票

kiting

开空头支票

kiting cheque

125

空头支票

KLB Asia Finance Limited

韩国长银有限公司

known contingency

已知的应急费用

known liabilities

已知负债

known spending commitment

已知的开支承担

Kookmin Finance Asia Limited

国银金融亚洲有限公司

Korea Commercial Finance Limited

韩国商业金融有限公司

Korea Exchange Bank

韩国外换银行

Korea First Finance Limited

韩国第一金融有限公司

Korea Stock Exchange

韩国证券交易所

Korean Won [KRW]

南韩圜

Kowloon Stock Exchange

九龙证券交易所

Krugerrand

南非富格林金币

Kuala Lumpur Stock Exchange

吉隆坡证券交易所

Kwangtung Provincial Bank

广东省银行

Kwong On Bank Limited

广安银行有限公司

Kwong On Finance Limited

广安财务有限公司

Kyoto International Finance (Hong Kong) Limited 京都国际财务（香港）有限公司

126

labour and material cost index

劳工及材料成本指数

LAF bid and offer rates

流动资金调节机制的借入及拆出息率

laissez-faire policy

自由放任政策

land cost element

土地成本因素

Land Fund [Hong Kong Special Administrative Region Government Land Fund] 土地基金〔香港特别行政区政府土地基金〕

land premium

地价

Land Registry Trading Fund

土地注册处营运基金

land revenue

地价收入

land transaction

土地交易

landed cost

抵岸价格；卸岸成本

land-holding company

拥有土地的公司

Laspeyres index formula

拉斯佩尔指数公式

last in, first out method [LIFO method]

后进先出计算法

last recorded price

最后成交价

last trading price

最后成交价

late adjustment

收市后的调整

late stamping

逾期加盖印花

latent reserve

127

隐藏储备

Law Concerning Merger and Conversion of Financial Institutions of Japan 《日本金融机构的合并和转换的有关法律》

law cost

讼费

law of bankruptcy

破产法

law of diminishing return

报酬递减规律；报酬递减法则

law of insolvency

破产清盘法

lay member [Council of SEHK]

外界理事〔联交所理事会〕

leading indicator

领先指标；领先经济指标

leap-frogging

跳增

lease

租契；租约

leasehold interest

租赁权益；批租权益

leasehold property

批租土地财产

leave pay

假期工资

ledger

分类帐

Ledger Accounting and Financial Information System [LAFIS] 会计及财务资料系统

ledger book

分类帐簿

legacy

遗产；非土地遗赠

legal charge

法定押记

legal cost

讼费

128

legal estate

法定产业权

legal fee

法律费用

legal interest

法定权益

Legal, Membership and Secretarial Services Division [Stock Exchange of Hong Kong Limited] 法律、会籍及公司秘书事务科〔香港联合交易所有限公司〕

legal mortgage

法定按揭

legal personal representative

合法遗产代理人

legal tender

法定货币

legal tender notes and coins

法定纸币及硬币

legally binding debt

有法律责任须偿还的债项

legatee

非土地遗赠继承人；受遗赠人

LegCo Ad Hoc Group to Study the Financial Arrangements for the New Airport and Related Projects

立法会议员研究新机场及有关工程财政事宜小组

LegCo Panel on Economic Services

立法会经济事务委员会

LegCo Panel on Financial Affairs

立法会财经事务委员会

LegCo Subcommittee on the Financing of Airport Core Programme

立法会研究机场核心计划财政事宜小组委员会

Lehman Brothers Finance Limited

美国雷曼兄弟财务有限公司

lend

贷出

lender

贷款人；借出人；放款人

lender of last resort system

最后贷款人制度

129

lending

贷款；放款

lending agreement

借贷协议

lending margin

贷款利率差价

lessee

承租人

lessor

出租人；批租人

letter of administration

遗产管理书

letter of allotment

配股通知书

letter of assurance

保证书

letter of comfort

银行联系证明书；信心保证书

letter of confirmation

证实书；确认书

letter of credit [L/C]

信用证；信用状

letter of guarantee

保证书

letter of hypothecation

押汇质权书；银行抵押书；质押书

letter of indemnity

赔偿保证书；认赔书；偿还税款保证书

letter of indication

签印证明书

letter of intent

意向书

letter of release

同意释款书

letter of renunciation

放弃书

130

level off

趋向平稳；趋平

level playing field

公平竞争的环境

leverage

杠杆作用；杠杆比率

leveraged buy-out

杠杆式收购

leveraged foreign exchange contract

杠杆外汇合约

leveraged foreign exchange trader

杠杆式外汇买卖商

leveraged foreign exchange trader's representative

杠杆式外汇买卖商代表

leveraged foreign exchange trading

杠杆式外汇买卖

Leveraged Foreign Exchange Trading Ordinance Arbitration Panel [Securities and Futures Commission]

杠杆式外汇买卖条例仲裁委员会〔证券及期货事务监察委员会〕

leveraged leasing

杠杆租赁；融资租赁

leveraged market

杠杆市场

leviable transaction

可征费交易

levy

征费；征款

liability

负债；法律责任

liability for payment of rates

缴交差饷的法律责任

liable in damages

承担损害赔偿

liable to tax

应纳税；应课税

liberalization

自由化；开放〔市场〕

131

licence

许可证；牌照；特许文件

licence fee

牌照费

licensed bank

持牌银行

licensed deposit-taking company

持牌接受存款公司

licensed intermediary

持牌中介团体

licensed trader

持牌买卖商

licensee

持牌人；持证人

licensing condition

发牌条件

licensing court

牌照法庭

licensing criterion

发牌准则

Licensing Department [Securities and Futures Commission] 发牌科〔证券及期货事务监察委员会〕

Licensing Information Booklet

《发牌资料册》

lien

留置权；扣押权

life and annuity business

人寿及年金业务

life assurance

人寿保险

Life Assurance Act [United Kingdom]

《人寿保险法令》〔英国〕

life assurance policy

人寿保单

life boat loan

救市贷款

life insurance

132

人寿保险

life insurance corporation

人寿保险法团

Life Insurance Council of Hong Kong 香港寿险总会

life insurance fund

人寿保险基金

life interest

终身权益

Life Underwriters Association of Hong Kong 香港人寿保险从业员协会

life-long product

终身产品

light trading

交投稀疏；交投疏落

likely outturn

估计结算数字

limit

限额；限量

limit down

跌至停板；跌停板

limit of legal tender

法定货币使用限额

limit of value

价值限额

limit order

限价盘；限价订单

limit up

涨至停板；涨停板

limitation fund

限制基金

limited company quoted on stock exchange 上市有限公司

limited company unquoted on stock exchange 非上市有限公司

limited legal tender currency note 有限量法定货币纸币

133

limited liability

有限法律责任；有限责任

limited partner

有限责任合伙人

limited partner loss relief

对有限责任合伙人的亏损给予税项宽免

limited partnership

有限责任合伙

limited service bank

有限服务银行

line of business

业务范围

line of credit

信贷限额

linear development

线型发展；直线发展

linear programming

线性规划

linked assets

相连资产

linked exchange rate system

联系汇率制度

linked long-term business

相连长期业务

liquefiable assets

流动资产；可兑现资产

liquid assets

流动资产；速动资产

liquid balance

现金结余；流动资产结余

liquid capital

速动资金；流动资金

liquid form of deposit

活期存款

liquidable assets

可兑现资产

134

liquidated amount

算定款项

liquidated damages

算定损害赔偿

liquidated demand

经算定的追讨金额

liquidated sum

经算定款项

liquidation

清盘；清偿〔债务〕；变现〔资产〕

liquidation of an account

平仓

liquidation of margin account “斩仓”

liquidation of position

平仓

liquidator

清盘人

liquidator's bond

清盘人的债券

liquidity

流动资金；流动性；变现能力

Liquidity Adjustment Facility [LAF] 流动资金调节机制

Liquidity Adjustment Window [LAW]流动资金调节窗

liquidity conversion factor 流动资产换算因数

liquidity management tool 流动资金管理工具

liquidity margin

流动资金幅度

liquidity portfolio

流动资产组合

liquidity position

流动资金头寸；流动资金情况

liquidity ratio

135

流动资产比率；流动资金比率

List of Stock Codes

《证券代号名录》

listed company

上市公司

listed corporation

上市机构

listed investment

上市投资

listed securities

上市证券

listed share

上市股份

listing

上市；挂牌

listing agreement

上市协议

Listing Appeals Committee [Stock Exchange of Hong Kong Limited]

上市上诉委员会〔香港联合交易所有限公司〕

listing arrangement

上市安排

Listing Committee [Stock Exchange of Hong Kong Limited]

上市委员会〔香港联合交易所有限公司〕

Listing Division [Stock Exchange of Hong Kong Limited]

上市科〔香港联合交易所有限公司〕

listing fee

上市费

listing matter

上市事宜

Listing Nominating Committee [Stock Exchange of Hong Kong Limited]

上市提名委员会〔香港联合交易所有限公司〕

listing price

上市价格；牌价

Listing--Accountancy and Prospectus Vetting Department [Stock Exchange of Hong Kong Limited]

上市──会计及招股章程审阅部〔香港联合交易所有限公司〕

Listing--Corporate Finance Department [Stock Exchange of Hong Kong Limited]

136

上市──公司财务部〔香港联合交易所有限公司〕

Liu Chong Hing Bank Limited

廖创兴银行有限公司

Liu Chong Hing Finance Limited

廖创兴财务有限公司

Lloyd's [United Kingdom]

劳合社〔英国〕

Lloyd's agent

劳合社代理人

Lloyd's broker

劳合社经纪

Lloyd's underwriter

劳合社承保人

loan

借贷；贷款；借款

loan account

贷款帐户；放款帐户

loan agreement

贷款协议

loan capital

借贷资本

loan ceiling

贷款限制

loan creditor

贷款债权人

loan finance facility

借款融通

loan for financial investment

金融投资贷款

Loan Fund

贷款基金

loan interest

贷款利息

loan loss reserve

贷款损失储备金；贷款损失准备

loan officer

贷款人员

137

loan outstanding

未偿贷款；尚欠的贷款

loan portfolio

贷款组合

loan repayment

贷款还款

loan shark

高利贷者；“大耳窿”

loan stock

债权股额；贷款债券

loan syndicate

贷款银团

loan-to-deposit ratio

贷款与存款比率

loan-to-valuation ratio

贷款与估值比率

local branch

本地分行

local cost

本地成本

local inflation

本地通胀

local inflationary pressure

本地通胀压力

local production

本地产量

local representative office

本地代表办事处

local value-added content

本地加工价值成分

locality of profit

利润来源

locally incorporated bank

本地注册银行

locally incorporated deposit-taking company 本地注册接受存款公司

138

Loco-London gold market

本地伦敦金市

London Commodity Exchange

伦敦商品交易所

London International Financial Futures Exchange 伦敦国际金融期货交易所

London Metal Exchange

伦敦金属交易所

London Stock Exchange

伦敦证券交易所

long

好仓；多头；买空

long month

远期月份

long position

长仓；好仓；多头；长盘

long-range planning

长远计划

long-term business

长期业务

long-term business assets

长期业务资产

long-term business fund

长期业务基金

long-term business liabilities

长期业务负债

Long-Term Credit Bank of Japan, Limited 日本长期信用银行

long-term debt

长期债项

long-term fund

长期基金

long-term policy

长期保险单

long-term rating

长期评级

long-term receivables

139

应收长期帐项

long-term supplement

长期个案补助金

loss

亏损；损失

loss brought forward

承前亏损

loss carried forward

结转亏损

loss portfolio

损失组合

lost instrument

遗失票据

lot

“一手”〔最低交易单位〕

Lotteries Fund

奖券基金

lottery

奖券

low and simple taxation

税率低而简单的税制

low base of comparison

比较基数偏低

low value-added

低增值

lower income relief

较低入息宽免

lowest conforming tender 符合要求而索价最低的投标

lowest tender

索价最低的投标；出价最低的投标

lowest tender to specifications 符合规格而索价最低的投标

lump sum payment

整笔付款

Luxembourg Monetary Institute 卢森堡金融协会

Luxembourg Stock Exchange

140

卢森堡证券交易所

M1 [money supply]

M1〔货币供应量〕

M1, HK$

港元M1

M2 [money supply]

M2〔货币供应量〕

M2, HK$

港元M2

M3 [money supply]

M3〔货币供应量〕

M3, HK$

港元M3

Maastricht Treaty

《马城条约》

Macao Pataca [MOP]

澳门元

machinery and equipment

机器及设备

Macro Analysis Section [Financial Services Bureau]宏观经济分析组〔财经事务局〕

macro assessment

整体评核

macro market trend

大市走势

macroeconomic adjustment and control measure 宏观经济调控措施

macroeconomic implication

对总体经济的影响

macroeconomic level

总体经济的层次

macroeconomic management

总体经济管理制度；宏观经济管理制度

macroeconomic policy

总体经济政策；宏观经济政策

macroeconomic variable

141

总体经济变数；宏观经济变数

macroeconomics

宏观经济学；总体经济学

Madrid Stock Exchange

马德里证券交易所

mail remittance

邮汇

mail transfer [M/T]

信汇

mail transfer advice

信汇通知书

mail transfer rate

信汇汇率

maintenance fee

赡养费；生活费；保养费

maintenance grant

生活补助金

maintenance margin

最低保证金；保证金下限

maintenance of adequate capital 维持足够资本

major client

主要客户；大户

major Hang Seng Index constituent stock 恒生指数主要成分股

major shareholder

大股东；主要股东

major trading partner

主要贸易伙伴

major transaction

重大交易

majority shareholder controller 大股东控权人

Makati Stock Exchange

马卡地证券交易所

Malayan Banking Berhad

马来亚银行

142

Management Accounting Section [Hong Kong Monetary Authority] 管理会计组〔香港金融管理局〕

management bank

管理银行

Management Bank of the Clearing House of Hong Kong Association of Banks 香港银行公会结算所管理银行

management buy-out

管理收购

management contract

管理合约

management fee

管理费

management information system

管理资讯系统

management of public finance

公共财政管理

management of public utility-type undertakings

公用事业式企业的管理

management overhead

间接管理费用

management reporting system

管理汇报系统

management share

董事股份；管理层的股份

manager of property

财产管理人

managing director

常务董事；执行董事；董事长

managing partner

主理合伙人

mandatory bid

强制性收购建议

mandatory general offer

强制性公开要约

mandatory offer

强制要约；强制性要约

143

Mandatory Provident Fund

强制性公积金

Mandatory Provident Fund Authority

强制性公积金管理局

Mandatory Provident Fund Office

强制性公积金办事处

Mandatory Provident Fund Scheme

强制性公积金计划

Manila Stock Exchange

马尼拉证券交易所

Manual of the Hong Kong Securities Industry 《香港证券业参考手册》

manufacturing and services-based economy 以制造业及服务业为主的经济

manufacturing sector

制造业

Marche a Terme International de France

法国期货市场

Marche a Terme International de France MATIF S.A. 法国结算公司

Marche des Options Negociables de la Bourse de Paris 巴黎证券交易所期权市场

Marche des Options Negociables de Paris

巴黎期权市场

margin

保证金；“展”；毛利；差价

margin account

保证金帐户；“展”户口

margin call

追缴保证金通知；追补按金通知

margin client

保证金客户；“展”客户

margin deposit

保证金；按金；“展”

margin loan

保证金贷款；“展”贷款

margin of solvency

144

偿付准备金

margin requirement

应付保证金

margin trading

以股票按贷财务方式买卖；以“展”方式买卖；保证金交易；按金交易

marginal cost

边际成本

marginal effect

轻微影响

marginal relief

边际宽免；所得税减免

marginal tax band

边际税阶

marginal tax rate

边际税率

marine insurance

海上保险

marine insurance business

海上保险业务

marine risk

水险；海险

marker rate of allowance

指标津贴额

market

市场；股市

market access

开放市场；进入市场

Market and Product Development Division [Stock Exchange of Hong Kong Limited] 市场及产品发展科〔香港联合交易所有限公司〕

market anomaly

市场反常现象

market body

市场团体

market breadth

市场宽度

market capitalization

资本市值；市价总值

145

market charge

市场抵押

market closure

停市

market collateral

市场抵押品

market contract

市场合约

Market Development Division [Hong Kong Monetary Authority]市场发展处〔香港金融管理局〕

market discipline

市场规律

market disruption

市场干扰

market economy

市场经济

market efficiency

市场效率

market fluctuation

市场波动；市情升降

market forces

市场力量

market information

市场资料；市场信息；行情

market infrastructure

市场基础设施

market intermediary

市场中介者

market leader

市场主要股份；市场领导者

market maker

市场作价者；市场“庄家”

market malpractice

市场不当行为

market manipulation

操纵市场；“造市”

146

market mechanism

市场机制；市场调节机能

market median

市场中位数

market member

市场会员

market on close [MOC]

按收市盘

market order

市价盘；市价订单

market participant

市场人士

market practitioner

市场从业员

market premium

市场溢价

market price

市价；市场价格

market price development

市场价格变动

market rate

市价；市场利率；市场汇率

market rate of discount

市场贴现率

market rate of interest

市场利率

market rent

市值租金；市面租金

market rigging

操纵市场

market risk

市场风险

market risk regime

市场风险制度

market sentiment

市场情绪

Market Services Group [Stock Exchange of Hong Kong Limited]

147

市场服务处〔香港联合交易所有限公司〕

market share

市场占有率

market statistics

市场统计；行情

market surveillance policy

市场监察政策

Market Systems Division [Hong Kong Monetary Authority] 市场系统处〔香港金融管理局〕

market trend

市场趋势

market value

市值

market value adjustment

市值调整

marketability

适销性；流通性；销售能力

marketable debt securities

有价债务证券

marketable government debt

有价公债

marketable securities

有价证券

market-determined price

由市场决定的价格

market-disciplined economy

由市场力量支配的经济

market-disciplined free-enterprise economy

由市场因素决定的自由企业经济体系

market-friendly

有利市场运作

marketing organization facility

统营设施

market-making system

市场作价制度；市场“庄家”制度

market-orientation

以市场为主导

148

market-oriented economy

市场主导的经济体系

market-sensitive information

市场敏感资料；影响市场的资料

mark-to-market

按市价计值；按市价计算差额

marriage settlement

婚姻授产契

married person's allowance 已婚人士免税额

Mashreq Asia Limited

马捷力亚洲有限公司

mass production

大量生产

Mass Transit Fund

地下铁路基金

Mass Transit Railway Corporation note 香港地下铁路公司债券

massive downward pressure 强大的向下调整压力

match an order

对单；对盘

matching

对销；相配；对盘

matching grant

半费资助；等额津贴

matching system

对销系统；相配系统；对盘系统

material risk

重大风险

mathematical reserve

数理储备金

maturity

到期

maturity mismatch profile

期限错配组合

149

maturity mismatching arrangement

期限错配安排

maturity mismatching of assets and liabilities

资产与负债期限错配

maximum amount

最高款额

maximum benefit

最大利益

maximum rate of interest

最高利率

means test

经济状况调查

measure of risk exposure

衡量风险承担的方法

median income household

中位数入息家庭

median return

中位回报

Medium Range Forecast [MRF]

中期预测

medium to long-term funds

中长期资金

meeting of creditors

债权人会议

member firm

会员商号

Members Affairs Committee [Hong Kong Futures Exchange Limited]

会员事务委员会〔香港期货交易所有限公司〕

Membership and Rules Committee [Hong Kong Futures Exchange Limited] 会籍及则例委员会〔香港期货交易所有限公司〕

Membership Committee [Stock Exchange of Hong Kong Limited]

会籍委员会〔香港联合交易所有限公司〕

memorandum account

备查帐户；备忘帐项

Memorandum and Articles of Association [Stock Exchange of Hong Kong Limited]《组织大纲及章程》〔香港联合交易所有限公司〕

Memorandum Notes on the Revenue Estimates

150

税收预算备忘录

memorandum of agreement

协议备忘录；合约备忘录

memorandum of association

组织大纲；组织章程大纲

Memorandum of Regulatory Co-operation [MORC]

《监管合作备忘录》

memorandum of satisfaction

清偿备忘录

Memorandum of Understanding [MOU] [signed by Hong Kong Monetary Authority and Securities and Futures Commission]

《谅解备忘录》〔香港金融管理局与证券及期货事务监察委员会签署〕

merchant bank

商人银行

merger

合并

merger agreement

合并协议

method of apportionment on a pro rata basis

按比例分摊计算办法

Michinoku Finance (Hong Kong) Limited

北日本财务（香港）有限公司

Micro Analysis Section [Financial Services Bureau]

微观经济分析组〔财经事务局〕

microeconomics

微观经济学；个体经济学

midcap stock

中型股

middle interbank rate

银行同业中间利率

middle market cross-rate

中间市场套汇率

middle market rate

市场中间价格；市价中位数

middle rate

中间汇率

mid-market price

151

中期市场价格

mid-year review

年中检讨；中期经济检讨报告

Milan Stock Exchange

米兰证券交易所

minimum denomination

最低面额

minimum price movement

最低波动价位

minimum principal value

最低基本价值

minimum subscription

最低认购额

minority interest

少数权益；少数股东权益

minority shareholder

小股东；少数股东

minority shareholder controller 小股东控权人

miscellaneous expenses

杂项支出

miscellaneous fees

杂项费用

miscellaneous income

杂项收入

miscellaneous services

杂项服务

mismatch

错配

Mitsubishi Trust and Banking Corp. 三菱信托银行

Mitsubishi Trust Finance (Asia) Limited 三菱信托财务（亚洲）有限公司

Mitsui Trust and Banking Co., Ltd. 三井信托银行

Mitsui Trust Finance (Hong Kong) Limited 三井信托财务（香港）有限公司

152

mixed option

可延买亦可延卖的期权

mixed uptrend

反复向上

mode of payment

付款办法；发薪办法

Model Code for Securities Transactions by Directors of Listed Companies 《上市公司董事进行证券交易的标准守则》

moderate growth

轻微增长；稍微增长

moderating trend

下降趋势；放缓趋势

modification

修订；放宽

Modified Consumer Price Index [MCPI]

修订消费物价指数

modified factor system

修正因素计算法

monetary aggregate

货币总体数字；货币流通总额

monetary and financial system

货币金融体系

monetary arrangement

金融财务安排

monetary assets

货币资产

Monetary Authority

金融管理专员

monetary base

货币基础

monetary discipline

货币秩序

monetary instrument

金融票据；金融工具

Monetary Operations Division [Hong Kong Monetary Authority] 货币市场运作处〔香港金融管理局〕

153

monetary policy

货币政策；金融政策

Monetary Policy and Markets Department [Hong Kong Monetary Authority] 货币政策及市场部〔香港金融管理局〕

Monetary Policy Division [Hong Kong Monetary Authority]

货币政策处〔香港金融管理局〕

monetary regime

货币体制

monetary sector

金融界；金融体系

monetary situation

货币情况

monetary squeeze

货币紧缩；货币压缩

monetary stability

金融体制的稳定性

monetary unit

货币单位

monetary value

币值

monetization

货币化；币值化

monetized value

货币化价值

money

货币；款项；金钱

money at call

短期通知款项

money at call and at short notice

短期通知放款；短期内可收回的贷款

money base

货币基础；银基

money broker

货币经纪

money changer

货币兑换商

money flow

154

货币流量

money for order

汇款单

money income

货币收入

money income per capita

按人口平均计算的货币收入

money laundering

洗钱活动；洗钱；洗黑钱；洗黑钱活动

money lender

放债人

money lender's licence

放债人牌照

Money Lenders Registry

放债人注册处

Money Lenders Section [Companies Registry] 放债人注册组〔公司注册处〕

money lending advertisement

放债广告

money lending transaction

放债交易

money market

货币市场；金融市场；短期资金市场

money market instrument

货币市场工具；金融市场票据

money market operation

货币市场运作

money market rate

货币市场利率

money of the day [MOD]

付款当日价格

money of the day equivalent

按付款当日价格计算的等值款额

money order

汇票

money out on mortgage

有按揭的放款

155

money owed

欠款

money payable on demand

按要求随时支付的款项

money stock

货币存量

money supply

货币供应量

money wage

货币工资

money wage rate

货币工资率

Money World Asia Exhibition, Hong Kong

香港货币及投资汇展

money's worth

金钱等值

monitoring procedure

监察程序

monopoly

垄断；独营权

monthly balance

月结

monthly balance sheet

月结表；月份资产负债表

Monthly Market Statistics

《市场统计月报》

monthly rated

按月计

monthly statement

月结单

Monthly Statistical Bulletin [Hong Kong Monetary Authority] 《金融数据月报》〔香港金融管理局〕

monthly turnover

每月成交量

Montreal Stock Exchange

蒙特利尔证券交易所

156

Moody's Investors Services, Inc.

穆迪投资者服务公司

Moody's rating

穆迪评级

moral claim

道义申索

moratorium

延期偿付权；暂行禁令

more sophisticated economy

更先进完备的经济体系

Morgan Guaranty Trust Company of New York

摩根信托公司

Morgan Stanley Capital International China Index [MSCI China Index] 摩根士丹利资本国际中国指数

Morgan Stanley Capital International Hong Kong Index [MSCI Hong Kong Index] 摩根士丹利资本国际香港指数

mortgage

按揭；抵押

mortgage arrangement

按揭贷款安排

mortgage debenture stock

抵押债权股证

mortgage deed

按揭贷款契据；抵押契据

mortgage default guarantee

按揭条件违约保证

mortgage facility

按揭借款；抵押借款

mortgage finance

按揭贷款；抵押融资

mortgage interest

按揭利息

mortgage interest relief scheme

按揭利息免税计划

mortgage interest subsidy scheme

按揭利息津贴计划

mortgage loan

157

按揭贷款；抵押贷款

mortgage money

按揭金

mortgage note

抵押票据

mortgage rate

按揭利率

mortgage securitization

按揭证券化

mortgage security

按揭抵押

mortgage terms

按揭条件；抵押条件

mortgage-backed securities 按揭证券

mortgaged property

按揭财产

mortgagee

承按人；承押人；受押人

mortgagee in possession

管有承按人

mortgagor

按揭人；抵押人

mother fund

母基金

Motor Insurers' Bureau of Hong Kong 香港汽车保险局

motor vehicle first registration tax 汽车首次登记税

motor vehicle insurance business 汽车保险业务

motor vehicle tax

车辆税

movable property

动产

move within a narrow range 在窄幅上落

158

movement

流动；变动；趋势

movement of market rent

市值租金的变动

moving average

移动平均数

multi-currency trading

多元货币买卖

multilateral agency

多边机构；多边代理机构

multilateral agency debt instrument

多边代理机构债务票据

multilateral development bank

多边发展银行

multilateral exchange rate model

多边汇率模式

multilateral financial institution

多边金融机构

Multilateral Investment Guarantee Agency [MIGA] 多边投资担保机构

multiplier effect

倍数作用；乘数效应

multi-purpose stored value card

多用途储值卡

mutual corporation

互助公司

mutual credit

相互信贷

mutual dealing

相互交易

mutual debt

相互债项

mutual fund

互惠基金

mutual fund corporation

互惠基金法团；互惠基金公司

159

mutual fund prospectus 互惠基金招股章程

mutual fund unit

互惠基金单位

mutual insurance corporation 相互保险法团

mutual loan syndicate 义会；银会

mutual offset

相互补偿；相互抵销

mutual right

相互权利

160

Nagoya Stock Exchange

名古屋证券交易所

naked short selling

无担保沽空；无担保卖空

Nanyang Commercial Bank Limited

南洋商业银行有限公司

Nanyang Finance Company Limited

南洋财务有限公司

narrow definition of money

狭义货币供应

narrow margin arbitrage

低利套汇；薄利套汇

narrower profit margin

较小利润幅度

narrowing of spread

收窄息差

national accounting

国民经济核算

national accounts

国民帐户；国民核算

national accounts framework

国民经济核算架构

National Association of Securities Dealers [United States]

全国证券交易商协会〔美国〕

National Association of Securities Dealers Automated Quotations [United States] 全国证券交易商自动报价协会〔美国〕

National Australia Bank, Limited

澳洲国民银行

National Automated Payment System [NAPS] [China]

国家自动支付系统〔中国〕

National Bank of Canada

加拿大国家银行

National Bank of Pakistan

巴基斯坦银行

National Commercial Bank Limited

161

浙江兴业银行

national income

国民收入

national income account

国民收入帐户

National Institute of Economic and Social Research

国立经济及社会研究所

national insurance contribution [United Kingdom]

国民保险供款〔英国〕

National Market System [United States]

全国市场系统〔美国〕

National Measurement Accreditation Service [NAMAS] [United Kingdom] 国家计量认可服务处〔英国〕

National Westminster Bank plc

国民西敏寺银行

NationsBank, National Association

美国众国银行

native bank order

本地银行付款令票

nature of business

业务性质

near money

近似货币；准货币

near monopoly

近乎专利；近乎垄断

Nedcor Asia Limited

莱利亚洲有限公司

negative factor

利淡因素；不利因素

negative growth

负增长

negative interest

负利息

negative interest rate

负利率

negotiable

可转让；可流转

162

negotiable bill of lading

可转让提单；流通提单

negotiable certificate of deposit [NCD] 可转让存款证

negotiable debt instrument

可转让债务票据

negotiable instrument

可转让票据；可流转票据

negotiable letter of credit

可转让信用证；流通信用证

negotiable paper

可流转的票据

negotiable securities

可流转证券

negotiable security

可流转的抵押品

negotiating bank

议付银行

net

净额；净值；实额

net additional allowance

额外免税实额

net admissible assets

可接纳资产净值

net aggregated value of an estate 遗产总值净额

net amount

净额

net assessable income

应评税入息实额

net assessable profit

应评税利润实额

net assessable value

应评税净值

net assets

净资产；资产净值

163

net assets increase

资产净值的增长

net assets value [NAV] 资产净值

net balance

净余额

net balance of capital movement 资金流动净额；资金流动净差额

net basis

净额基准

net book value

帐面净值

net borrower

净借方；净借贷的一方

net capital

资本净值；资本净额

net cash balance

现金结余净额

net chargeable income

应课税入息实额

net claims paid

已偿付申索净额

net clearing balance

净结算差额

net commission payable 须付的佣金净额

net cost

净成本；成本净额；费用净额

net currency translation difference 外币折算净差额

net deficit

净额赤字

net earnings

净收益；净盈利

net equity

权益净额

net estate

164

净遗产

net exchange loss 汇兑损失净额

net export of services 出口服务净额

net external balance 对外贸易净差额

net favourable balance 顺差净额

net flow of fund 资金流动净额

net indebtedness 净负债额

net inflow of fund 资金流入净额

net insurance liabilities 保险负债净额

net interest margin 净利率差距

net interest paid 实付利息

net liabilities

净负债；负债净额

net open position 未平仓合约净额

net operating profit 营业纯利；营业净利

net outflow of fund 资金外流净额

net output

净产出；净产值；净产量

net payment

支出净额

net position

持仓净额

net price

净价格；实价

165

net proceeds

净收入

net profit

纯利

net profit after taxation

税后纯利

net provisional tax

暂缴税实额

net public financial assets

政府金融资产净值；政府财务资产净值

net rate of exchange

净汇率

net realizable value

可变现净值

net realization

净变现额

net receipt

净收入；收入净额

net reinsurance premium

再保险保费净额

net rent

租金净额

net residue

净余额

net savings

节省款项净额；节省开支净额；节省净额

net spot foreign currency position 外币现货净额

net sum

净款额

net supply

供应净额

net tangible assets

有形资产净值

net total income

入息实额；收入实额

166

net transfer to fund

拨入基金的款项净额

net underwriting commitment

包销承担净额

net unfavourable balance

逆差净额

net value

净值

net worth

净值；资产净值

net/gross ratio

净额／总额比率

netting

净额结算

New Airport Division [Economic Services Bureau] 新机场部〔经济局〕

new capital account commitment

非经常帐新承担额

new capital account subhead

非经常帐新分目

new capital account subventions subhead

非经常帐资助金新分目；非经常帐下的资助金新分目

new commitment

新承担额；新承担项目

new commodity

新商品

New Companies Section [Companies Registry] 新公司注册组〔公司注册处〕

new grant

新增补助金

new issue account

新股发行帐户

new issue of shares

发行新股

new money

新增款项；新注入的资金

new non-recurrent commitment

167

非经常开支新承担额

new other non-recurrent subhead

其它非经常开支新分目

New Products Committee [Hong Kong Futures Exchange Limited] 新产品委员会〔香港期货交易所有限公司〕

new recurrent account subhead

经常帐新分目

new recurrent account subventions subhead

经常帐资助金新分目；经常帐下的资助金新分目

new special expenditure subhead

特别开支新分目

New Taiwan Dollar [TWD]

新台币

New York Cotton Exchange, Inc.

纽约棉花交易所有限公司

New York Futures Exchange

纽约期货交易所

New York Mercantile Exchange [NYMEX]

纽约商品交易所

New York Produce Exchange, Inc.

纽约农产品交易所有限公司

New York Stock Exchange

纽约证券交易所

New Zealand Dollar [NZD]

新西兰元

New Zealand Futures and Options Exchange

新西兰期货及期权交易所

New Zealand Stock Exchange

新西兰证券交易所

newly authorized fund

新认可的基金

newly authorized trust

新认可的信托

newly formed trust

新成立的信托

next day net settlement system

翌日净额交收系统

168

Next Step--Hong Kong as a Financial Risk Management Centre, The 《向前迈进──香港稳居金融风险管理中心的地位》

night depository

夜库

Nikkei 225 Index

日经225指数

Nikkei Index

日经指数

Nikkei Stock Average

日经平均指数

nil-paid share

未缴股款的股份

Nishi-Nippon Bank, Ltd.

西日本银行

Nishi-Nippon Finance (Hong Kong) Limited

西日本财务（香港）有限公司

N.M. Rothschild & Sons (Hong Kong) Limited

洛希尔父子（香港）有限公司

no-loss level

无亏损水平

nominal account

名义帐户；虚帐户

nominal amount

面额；象征式款额

nominal and effective exchange rates for the Hong Kong dollar 港元的名义及实际汇率

nominal capital

名义资本

nominal consideration

象征式代价

nominal earnings

名义收益；名义入息额；理论上入息额

nominal increase

名义上增加；理论上增加

nominal price

虚价；名义价格；按盘价

169

nominal share capital

注册股本；名义股本

nominal value

面值；名义值；票面值；理论上价值

Nominating Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited]

提名委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕

nominee

代名人

nominee account

代名人户口

non-acceptance

不承兑

non-bank investor

非银行投资者

non-banking sector

银行以外的机构

non-bankruptcy certificate

非破产证明书

non-business day

非营业日

non-capitalization weighted index

非资本值加权指数

non-cash acquisition

非现金投资所得的资产

non-cash assets

非现金资产

non-cash-limited subhead

没有现金支出限额的分目

non-certificated share

无证书股份

non-clearing member

非结算会员

non-collateralized derivatives warrant

非抵押衍生认股权证

non-conforming tender

不符合要求的投标

170

non-consumption item

非消费项目

non-cumulative redeemable preference share 非累积的可赎回优先股

non-dealing partner

非经营合伙人

non-discretionary account

非全权委托户口；非全权代客买卖帐户

non-distributable reserve

不可分配的储备金

non-essentials

非必需品

non-executive director

非执行董事；非执行理事

non-interest-bearing certificate of indebtedness 无息负债证明书

non-interest-bearing debt securities

无息债务证券

non-interest-bearing note

无息票据

non-interventionism

不干预政策

non-investment-linked life insurance policy 非与投资挂钩的人寿保单

non-liquid form of deposit

定期存款

non-listed company

非上市公司

non-member shareholder

非会员股东

non-monetary gold

非货币黄金；非作货币用途的黄金

non-negotiable bill of lading

不可转让提单；非流通提单

non-negotiable, non-interest-bearing promissory note 不可转让的无息期票

non-OECD stock market

171

非经济合作及发展组织国家的证券市场

non-payment

不缴付；不付款

non-performing assets

非营运资产

non-performing loan

非营运贷款；不履约贷款

non-profit-distributing body

非分配利润的组织

non-profit-making

非牟利

non-proportional treaty

非比例协约

non-proportional treaty reinsurance 非比例协约再保险

non-realizable savings

不可变现的节省额

non-recourse debt

无追索权债项

non-recurrent cost

非经常费用

non-recurrent expenditure

非经常开支

non-recurrent grant

非经常补助金

non-recurrent revenue

非经常收入

non-resident corporation

非本地注册的公司；非本地注册的法人团体

non-resident institution

非驻港机构

non-subsidy principle

无津贴原则

non-tradables

非贸易品

non-unit liabilities

非单位负债

172

non-voting share

无表决权股份

non-works capital expenditure 基本工程外的非经常开支

Nordic Investment Bank 北欧投资银行

normal expenditure 正常开支

normal fidelity insurance 一般忠诚保险

normal value

正常价值

Norwegian Krone [NOK] 挪威克郎

nose dive

暴泻

not negotiable

不可转让

not trading for profit 非牟利

notarial act of honour 公证承付

notary

公证人

note

票据；纸币；钞票

note issuance facility 票据发行融通

note issue

纸币发行；发钞

note issue mechanism 发行钞票机制

Note Security Fund 纸币保证基金

note-issuing bank

发钞银行

173

Notes on Computation of Salaries Tax/Personal Assessment

有关薪俸税／个人入息课税计算办法说明

Notice for Payment of Provisional Tax

暂缴税缴纳通知书

Notice for Recovery of Tax

追收税款通知书

notice of a trust

信托通知

notice of additional assessment

补加评税通知书

Notice of Adjudication of Proof of Debt

裁定债权通告

notice of assessment

评税通知书

Notice of Assessment and Demand for Additional Tax

评定及缴纳补加税款通知书

Notice of Assessment and Demand for Tax

评税及缴纳税款通知书

Notice of Assessment for Property Tax

物业税评税通知书

Notice of Change of Particulars

更改注册事项通知书

Notice of Change of Registered Office

更改注册办事处通知书

Notice of Correction to the Valuation List

更正估价册通知书

Notice of Deletion

删除估价册内物业通知书

notice of demand

付款通知书

notice of deposit

有关缴存款项的通知

notice of dishonour

不兑现通知

notice of intended dividend

有关拟宣布摊还债款的通知

Notice of Intended Payment to Creditors and Intended Application to Recission of Receiving 174

Order

拟发还偿款予债权人及拟申请撤销接管令通告

Notice of Intention to Amend Valuation List 拟修正估价册记录通知书

Notice of Intention to Assess Additional Tax 拟评定补加税的通知书

Notice of Interim Valuation

临时估价通知书

notice of objection

反对通知书

Notice of Personal Assessment

个人入息课税通知书

Notice of Rateable Value

应课差饷租值通知书

Notice of Revised Assessment

修订评税通知书

Notice of Situation

公司更改地址通知书

notice of transfer

转让通告

Notice of Valuation

估价通知书

notifiable interest

须具报的权益

notifiable transaction

须予公布的交易

noting of bills

汇票的拒付记录

notional annual mid-point salary [NAMS] 按薪级中点估计的年薪值

notional annual mid-point salary committed 已拨用的按薪级中点估计的年薪值

notional annual mid-point salary spent 已动用的按薪级中点估计的年薪值

notional annual salary cost at mid-point 按薪级中点估计的年薪开支

notional cost

175

估计费用；名义成本

notional mid-point cost 估计的中点费用

novation

约务更替；债务更替文件

nugatory expenditure

不必要开支

number of cash-sweep chances 现金彩票活动的中彩机会的数目

number of cash-sweep tickets sold 现金彩票活动售出的彩票数目

numbered ticket

号码彩票

176

obligation

债项；责任；义务

obligation bond

债务债券

obligee

受惠人

occupational retirement scheme

职业退休计划

Occupational Retirement Schemes Division [Financial Services Bureau] 退休计划部〔财经事务局〕

odd lot

散股；碎股；零股

odd lot broker

散股经纪

OECD country

经济合作及发展组织国家；经济合作及发展组织的成员国

OECD stock market

经济合作及发展组织国家的证券市场

off-balance-sheet exposure

资产负债表外的风险

off-balance-sheet financing

帐外融资；资产负债表外的融资

off-balance-sheet item

资产负债表外的项目

off-balance-sheet transaction

帐外交易；资产负债表外的交易

offer

要约；建议；收购

offer by tender

招标发售

offer document

要约文件；建议文件

offer for sale

要约出售

177

offer for subscription

公开招股

offer mechanism

招股机制

offer of shares for public subscription

公开招股

offer period

要约期

offer price

要约价；发盘价

offer rate

拆出息率

offer to buy

要约买入

offer to lend

要约贷出

offer to sell

要约卖出

offeree

受要约人

offeree company

受要约公司

offeree shareholder

受要约公司的股东

offeror

要约人

offeror company

要约公司；提出要约公司

off-floor terminal

离场交易终端机

off-floor trading

离场交易

office of profit

有收益的职位

Office of the Commissioner for Securities and Commodities Trading 证券及商品交易监理专员办事处

Office of the Commissioner of Banking

178

银行业监理处

Office of the Commissioner of Insurance

保险业监理处

Office of the Exchange Fund

外汇基金管理局

Office of the Telecommunications Authority Trading Fund 电讯管理局营运基金

Official Administrator

遗产管理官

official emolument

官职薪酬

official listing

正式上市

official rate

法定汇率；官价

Official Receiver

破产管理署署长

Official Receiver's Office

破产管理署

official trustee

法定受托人

off-market dealing

场外买卖

offset

抵销；弥补；冲销

offsetting position

相抵持仓

offshore bank

离岸银行

offshore borrowing

海外借款

offshore borrowing transaction

海外借款交易

offshore business

海外业务

offshore currency deposit market

海外货币存款市场

179

offshore fund

离岸基金

offshore interest

海外利息

offshore reinsurance income 离岸再保险入息

Offshore Supervisors Group

离岸监理组织

off-site review

非实地审查

off-site scrutiny

非实地审核

Ogaki Kyoritsu Bank, Ltd.

大垣共立银行

omission of income

漏报入息

omission of profit

漏报利润

on account basis

记帐方式；赊帐方式

on-balance-sheet item

资产负债表内的项目

on-cost

间接成本；间接费用；附加行政费用

one board lot of securities

“一手”证券

"one building" condition

“一家分行”的规定

one day rolling currency futures 单日掉期外汇期货

one day rolling currency futures contract 单日掉期外汇期货合约

one price

单一价格；不二价

one-line vote

整笔拨款

180

one-off grant

一次过拨款

one-off item

非经常项目

one-off payment

一次过拨款；单一笔款项

one-off subsidy

一次过补贴

onerous tax

繁苛税项；繁重税率

on-floor order

场内买卖盘

on-lending

转借

on-site examination

实地审查

open a position

“做仓”；开仓

open account

未清帐户；记帐交易；往来帐户

open contract

未平仓合约

open economy

开放经济

open interest

未平仓合约数量

open market

公开市场

open market value

公开市场价值；市值

open offer [listing method] 公开售股〔上市方式〕

open order

开仓订单

open outcry

公开叫价；公开喊价

open position

181

未平仓交易

open price

开仓价格

open tender

公开投标

open-end fund

开端基金

open-ended investment corporation 股份不定的投资公司

opening balance

期初结余

opening price

开盘价格；开市价

opening quotation

开市价；开市行情

opening rate

开盘汇价

operating account

营业帐目；营业帐户；经营帐目

operating agreement

营运协议

operating cost

营运成本；运作成本；操作成本

operating deficit

营业亏损；经营赤字

operating expenditure

经营开支；营运开支；营业支出

operating expenses

营运开支；营业费用

operating income

营运收入；营业收入

operating loan

经营业务所需贷款

operating profit

营业利润

operating revenue

营运收入；营业收益

182

operating services account 营运服务帐目

operating statement

经营收支表；营业损益表

operating surplus

经营盈余；营业盈余

operation

经营；营运；投产

operational fund

经费

operative aggregate

现行总体数字

operator

经营者；营运者；营办商

opportunity cost

机会成本

optimist

“好友”

optimum rate of expenditure 最适当支出率

option

期权；认购权；选择权；选购权

option contract

期权合约

option money

期权费

option on a futures contract 期货合约期权；期货期权

option on commodities 商品期权

option position

期权持仓量

option premium

期权金；期权溢价

optional stipulation

选择性规定

183

Options Clearing Corporation [Chicago] 期权结算公司〔芝加哥〕

Options Clearing House Pty Limited [Sydney] 期权结算所有限公司〔悉尼〕

Options Clearing Rules

《期权结算规则》

options market

期权市场

options market maker

期权“庄家”

options pricing model

期权定价模式

options trading

期权交易

options trading member

期权交易会员

Options Trading Rules

《期权交易规则》

order

订单；命令；买卖盘

order cheque

记名支票；抬头支票

order for payment of money

付款指令票据

order for purchase

订购书

order for redirection

转寄令

order for sale

售卖令

order of discharge

破产解除令

order of foreclosure absolute

绝对止赎令

order of mail transfer

信汇委托书

order to pay admitted debt

184

偿付承认债项令

order-based system

以买卖盘为基础的制度

ordinary annual contribution

经常性每年捐款

ordinary course of business

通常业务运作

ordinary creditor

普通债权人

ordinary share

普通股

ordinary share capital

普通股股本

organization expenses

开办费

Organization for Economic Co-operation and Development [OECD]经济合作及发展组织〔经合组织〕

Organization of Petroleum Exporting Countries [OPEC] 石油出口国组织

Orient First Capital Limited

建银财务（香港）有限公司

original estimates

原来预算

original executor

原遗嘱执行人

original issue price

原本发行价

original margin

原始保证金；基本按金

original mortgagee

原承按人

original mortgagor

原按揭人

original receipt

收据正本；收条正本

original securities

原有的证券

185

ORIX Asia Limited

欧力士（亚洲）有限公司

ornament gold

饰金

Osaka Securities Exchange 大阪证券交易所

Oslo Stock Exchange 奥斯陆证券交易所

O.T.B. Card Co. Ltd. 海外信用卡有限公司

ounce troy

金衡安士

outflow of capital 资本外流；资金外流

outflow of fund

资金外流

outflow of money 资金外流

outgoing partner

退出的合伙人

outgoings

支出

outgoings and expenses 支出及开支

outlay

费用；开支；支出

outlying business district 市区外商业区

out-of-hours trading

在正式交易时间以外的交易

out-of-pocket expenses 实付费用；付现费用

out-of-the-money option 无价期权；价外期权

outport collection 外埠代收款项

186

output

产出；产值；产量

outside dealing

场外买卖；场外交易

outstanding

未偿还；尚未支付

outstanding account

未清帐项；未清帐目

outstanding allocation

应拨未拨的款项

outstanding amount

未偿还的数额

outstanding balance

未清帐款；未清余额

outstanding bill

未偿付票据；未兑现票据

outstanding borrowing

未清偿债项

outstanding claim portfolio

未决申索组合

outstanding commitment

尚未支付的承担额

outstanding derivatives contract 尚未平仓的衍生工具合约

outstanding loan

尚未清还的贷款

outstanding negotiable certificate of deposit 未兑现的可转让存款证

outstanding tax

欠税

outstanding uncapitalized interest 尚未支付且未化作本金的利息

outturn

结算；结算数字

outward documentary bill

出口跟单汇票

outward remittance

187

汇出汇款

over and above inflation

减除通胀因素

overall average internal rate of return 平均总体内部回报率

overall Consumer Price Index 总体消费物价指数

overall domestic export

本地产品出口总额

overall growth rate

整体增长率；总增长率

overall investment

总投资额；总体投资

overall liquidity ratio

总体流动资金比率

overall price relative

全面相对价格

overall surplus

总盈余

overall tally

全面总计

overbuying

超买；买空

over-commitment

超额承担

overdraft

透支

overdraft by banks abroad

海外银行同业透支

overdraft by banks in foreign countries 外国银行同业透支

overdraft by local banks

本港银行同业透支

overdraft by outport banks 外埠银行同业透支

overdraft of an account

户口透支

188

overdraft on banks

向银行同业透支

overdraft on banks abroad

向海外银行同业透支

overdraft on banks in foreign countries 向外国银行同业透支

overdraft on local banks

向本港银行同业透支

overdraft on outport banks

向外埠银行同业透支

overdraft secured

抵押透支

overdue

逾期

overdue loan

过期贷款

over-employed economy

过度活跃的经济

overhang

剩余承担；未完成的承担额；过剩额

overhead

间接费用；间接成本

overhead cost

间接成本

overheated economy

过热的经济

overheated market

过热的市场

overnight Hong Kong interbank offered rate 香港银行同业隔夜拆息率

overnight liquidity assistance

隔夜流动资金贷款

overnight margin

隔夜保证金；隔夜按金

overnight money

隔夜拆借资金；隔夜钱

189

overnight position

隔夜头寸

overnight rate

隔夜利率

overpaid amount

多缴数额

overpayment of contribution

多缴供款

overrun

超支

overrun cost

超额费用

Oversea-Chinese Banking Corporation Ltd. 华侨银行有限公司

overseas bank

海外银行

overseas banking corporation

海外银行法团

overseas branch

海外分行

Overseas Companies Section [Companies Registry] 海外公司注册组〔公司注册处〕

overseas currency balance

海外货币结余

overseas financial institution

海外财务机构

overseas interest

海外利息

overseas investment

海外投资

overseas market

海外市场

overseas representative office

海外代表办事处

Overseas Trust Bank Ltd.

海外信托银行有限公司

Overseas Union Bank Ltd.

190

华联银行

overselling

超卖；卖空

oversight of markets 监察市场

over-spending

超额支出；超支

overtax

超额征税；征税过重

over-the-counter derivative 场外交易衍生工具

over-the-counter market 场外交易市场

over-the-counter trading 场外交易；柜台交易

over-the-counter transaction 场外交易；柜台交易

overtrading

过量交易

owner-occupier allowance 自住业主津贴

ownership

所有权；拥有权

ownership in common 分权共有权

191

Pacific Basin Central Bank Conference 太平洋地区中央银行会议

Pacific Basin Economic Council [PBEC] 太平洋地区经济议会

Pacific Economic Co-operation Council [PECC] 太平洋经济合作议会

Pacific Economic Outlook

《太平洋经济展望》

Pacific Finance (Hong Kong) Limited 怡泰富财务（香港）有限公司

package

整套方案

package concept

整体发展概念

package development

组合发展；整体发展

packing credit

打包贷款；打包放款

packing loan

打包放款

paid-in capital

实缴资本；实缴股本

paid-in share

实收股份

paid-up capital

缴足股本

paid-up share capital

缴足款股本

panic buying

恐慌性抢购

panic selling

恐慌性抛售

paper

票据；文件

192

paper clearing system

票据交换制度

paper gold

纸黄金

paper profit

帐面利润；纸上利润

par of exchange

汇兑平价

par value

票面值

parallel transaction

平行交易

parent company

母公司；控股公司

pari passu

平等权利；同等权益；按相同比例

Paris Bourse

巴黎证券交易所

parity of pay

同等薪酬

parity of subsidy principle

相同津贴的原则；平等津贴原则

part owner

有部分拥有权的人

part ownership

部分所有权

partial bid

部分收购建议

partial endorsement

部分背书

partial offer

部分要约

partial return of contribution 发还部分供款

partial settlement

部分交收

participant

193

参与者

participating preference share 参与优先股

participation

参与；参加；参股

participation in profit 分红

partly paid share

已缴部分股款的股份

partly paid share capital 已缴部分股款的股本

partly secured

部分有抵押

partner

合伙人；股东

partnership

合伙；合伙商行；合伙经营

partnership account 合伙帐户

partnership assets 合伙资产

partnership at will 随意组合的合伙

partnership book

合伙簿册

partnership business 合伙业务

partnership debt

合伙债项

partnership instrument 合伙契约

partnership money 合伙的款项

partnership property 合伙财产

partnership stock

合伙股本

194

passage allowance

旅费津贴

passbook

银行存折

patent

专利；专利权

patent right

专利权

patentee

专利持有人

pawn

当押

pawnbroker

当押商

pawner

当押人

Pay as You Earn Scheme [PAYE Scheme] 即赚即付计划；即赚即付的缴税计划

pay band

薪酬级别

pay by lump sum

一次过付款

pay call

支付催缴股款

pay date

发薪日期

pay trend survey

薪酬趋势调查

pay zone

付款区

payable

应付；须付

payable at par

面值支付

payable at sight

见票即付

195

payable by instalments

以分期付款方式支付

payable in advance

上期缴纳

payable on demand

可凭票要求付款

payables

应付款项

payback period

还本期；回收期

payee

受款人；收款人；抬头人

paying bank

付款银行

payment

付款；支付款项

payment and drawback requirement 缴税及退税规定

Payment by Phone Service [PPS] “缴费聆”服务

payment in due course

按期付款

payment in kind

实物支付

payment in lieu of notice 代通知金

payment of estate duty

缴付遗产税

payment of maintenance 支付赡养费

payment of money

付款

payment of tax

缴付税项

payment procedure

付款程序

payment receipt

196

付款收据

payment stopped

停止付款；停付

payment system

支付系统

payment terms

付款条件；付款方式

payment to redeem

赎款

payoff period

回收期；回本期

payroll

薪酬表；薪酬总额

payroll per capita

按受雇人数平均计算的薪金额

payroll system

薪俸记录系统

pecuniary benefit

金钱利益

pecuniary consideration

金钱代价

pecuniary legacy

金钱遗赠

pecuniary liability

金钱上的法律责任

pecuniary loss

金钱损失

pegged exchange rate

联系汇率；固定汇率

penal rate [Liquidity Adjustment Facility] 惩罚性息率〔流动资金调节机制〕

penal rent

惩罚租金

penal sum

罚金

penalty

罚则；罚款

197

Penalty Demand Note

罚款通知书

penny share

低价股票；“蚊型股”

pension

退休金

pension scheme

退休金计划

People's Bank Law

《人民银行法》

People's Bank of China

中国人民银行

per annum

每年

per capita gross domestic product

按人口平均计算的本地生产总值；人均国内生产总值

per capita gross national product

按人口平均计算的国民生产总值；人均国民生产总值

per capita income

人均收入

per centum

每百

percentage charges

按百分率收取的费用；征收百分率

percentage increase

增长百分率

percentage inflator

以百分率表示的增加指数

percentage point

百分点

performance

成绩；业绩；表现

performance bond

履约保证书

period for redemption

赎回期限

198

period of accrual of interest

应计利息的期间

periodic actuarial investigation

定期精算调查

periodic payment

分期付款；定期付款

periodic updating of compensation rate 按期调整补偿率

periodical payment

按期付款；定期付款

permanent capital

永久资本

permanent diminution

永久减值

permanent health business

永久健康业务

permanent transfer

永久转让

permanently discontinued business

永久停业

permitted level of return

获准营利额；准许利润水平

perquisite

额外赏赐

person carrying on business

经营业务的人

person having spes successionis

有继承期望的人

personal allowance

个人免税额

personal assessment

个人入息课税；以个人入息课税办法接受评税

personal assessment allocation

拨入个人入息课税计算款项

Personal Assessment Form

个人入息课税表格

personal assessment tax

199

个人入息课税应付的税款

personal chattels

非土地实产

personal consumption

个人消费

personal consumption expenditure 个人消费开支

personal emolument

个人薪酬；个人薪俸

personal emoluments subhead 个人薪酬分目

personal estate

可动产业

personal representative

遗产代理人

personal representative of a debtor 债务人的遗产代理人

personal spending pattern 个人消费模式

personal taxation

个人课税

personalty

动产

personnel-related expenses 与员工有关连的开支

personnel-related expenses subhead 与员工有关连的开支分目

pessimist

“淡友”

petition

呈请；呈请书

petitioner

呈请人

petitioning creditor

提出呈请的债权人

petro dollar

石油美元

200

petty cash

小额现款

phased increase

分期递增

phasing of expenditure 分期拨付开支

Philadelphia Stock Exchange 费城证券交易所

Philippine National Bank 菲律宾国家银行

Philippine Peso [PHP] 菲律宾披索

physical assets

实物资产；有形资产

physical commodity 实物商品；实货

physical delivery of instrument 票据实物交收

physical market

现货市场

physical price

现货价

physical settlement 以实物交易

pick up

复苏〔经济〕；上扬〔价格〕

place an order

“落盘”

place of business

营业地点；营业处

place of negotiation 洽商地点

placement

配售

placement of securities 证券配售

201

placement of shares

股票配售

placing [listing method] 配售〔上市方式〕

placing prospectus

配股章程

plant and machinery

机器与设备；生产设备及机器

plateau

稳定水平

platform rates

各级税率

platinum

白金

"play the market"

操纵市场；“玩市”

pledge

质押；质权

pledged assets

质押资产

pledgee

承押人

pledgor

质押人

plough back

把利润再投资

plummet

大幅下跌；暴泻；直线下降

plunge

大跌；急挫

Po Fung Finance Company Limited 宝丰财务股份有限公司

Po Sang Bank Ltd.

宝生银行有限公司

policy

政策；保单

policy holder

202

保单持有人

pooling agreement

汇集协议

pooling system

聚合制；联营制

Port and Maritime Division [Economic Services Bureau] 港口及航运部〔经济局〕

portability

可调动性

portfolio

组合；投资组合

portfolio diversification

分散投资

portfolio management

投资组合管理

portfolio manager

投资组合经理

portfolio movement

投资组合转移

portfolio of commodities

商品投资组合；期货组合

portfolio risk

投资组合的风险；资产组合的风险

portfolio value

投资组合总市值

position

头寸；盘；仓；情况

position limit

持仓限额；头寸限额；限仓

position risk

市场风险；头寸风险

position squaring

平仓

position unwind

回复原来持股量

positive balance

顺差

203

positive cash flow

正向现金流量

positive growth

正增长；正数增长

positive non-interventionism

积极不干预政策

positive upward path

稳步上扬

possessor

管有人

Post Office Trading Fund

邮政署营运基金

postal order

邮政汇票

post-cessation payment

停业后的支出

post-cessation receipt

停业后的收入

post-dated cheque

期票

posting

过帐

post-sterling era

英镑区解散后的时期

post-tax operating profit

除税后营业利润

potential capital gain

可能获得的资本增益

potential loss

潜在损失

potential market maker

未来的市场作价者；未来的市场“庄家”

potential offeror

有意要约人

potential taxpayer

可能成为纳税人的人士

204

Pound Sterling [GBP]

英镑

poundage

按每一英镑征收的税额；按镑收费额；企业收益中工资所占百分比

power of administration

管理权

Practice and Guidance Notes on Listing Rule Changes

《有关修改〈上市规则〉的应用指引及指引摘要》

precedent partner

首合伙人

preceding year basis

以上年度为基础；上年度评税基期

preceding year of assessment

上一课税年度

pre-commencement expenditure

开业前费用

pre-determined price

事先厘定的价格

pre-empt resources

优先占用资源

pre-emptive right

优先购买权；优先认购权

preference margin

特惠待遇差额；优惠差额

preference share

优先股

preferential claim

优先债权

preferential creditor

优先债权人

preferential debt

优先清偿的债项

preferential payment

优先偿付

preferential right

优先权

preferential treatment

205

优惠待遇

preferred share

有优先权的股份

pre-incorporation contract

公司成立前合约

preliminary estimate

初步估计

preliminary estimate of gross domestic product 本地生产总值的初步估计

preliminary expenses

初步开支；开办费用；筹备费用

preliminary figure

初步数字

premium

溢价；保费；入股金；期权金；地价；土地补价；标金

premium assessment

补价评估；溢价评估

premium income

保费收入；地价收入

premium offered in tender

标金

premium portfolio

保费组合

premium rate

保费率

premium receivable

可收取保费

premium savings bond scheme

有奖储蓄券计划

premium tax

保费税项

prepaid expenses

预付开支

prepaid tax

预缴税项

prepayment

预付款项

206

prequalification

预先审定资格

prequalified consortium

经预先审定资格的财团

prequalified tenderer

经预先审定资格的投标者

prequalified tendering

资格预审投标方式

prescribed currency

订明货币

present value

现值

President of Asian Development Bank 亚洲开发银行总裁

pressure of demand on domestic resources 对本地资源的需求压力

pre-tax operating profit

除税前营业利润

prevailing market price

现行市价

prevention of double duty

预防双重征税

previous closing price

先前收市价

previous financial year

上一财政年度

price category

价格分类

price change

价格变动

price cheating

“食价”

price competitiveness

价格竞争力

price deflator

平减物价指数

207

price dissemination 报价；价格发布

price elasticity 价格弹性

price fluctuation 价格波动

price index 物价指数

price inelasticity 价格缺乏弹性

price inflation

价格上涨；物价上涨

price information 价格资料；价格行情

price list

价目表

price manipulation 操纵价格；“造价”

price mechanism 价格机制

price movement 价格变动

price notification 报价

price quotation 报价

price range 价格变动幅度

price relative 相对价格；比价

price survey 价格统计调查

price transparency 价格透明度

price trend 价格趋势

price variation

208

价格变动

price-capping

价格上限

price--earnings ratio [P/E ratio] 市价盈利率；市盈率

price-sensitive information

股价敏感资料；影响股价的资料

Pricewaterhouse Coopers 罗兵咸永道会计师事务所

pricing district

定价区

pricing model

定价模式

pricing policy

定价政策

pricing strategy

定价策略

primary capital

基本资金；基础资本

primary input

初期投入的资源

primary lien

第一留置权

primary listing

第一上市

primary market

初级市场；基本市场；第一市场

primary product

初级产品

primary production

初级生产；第一产业

prime rate

最优惠利率

principal

本金；委托人；主事人；当事人

principal activity

主要业务

209

principal beneficiary 主要受益人

principal income 主要入息

principal money 本金

principal of bills 库券本金

principal office 总办事处

principal place of business 主要营业地点

principal risk

主要风险

principal shareholder 主要股东

principal value

基本价值；本金值

prior bill of sale 居先卖据

prior equitable interest 优先的衡平法权益

prior interest

优先权益

prior life interest 优先终身权益

prior transaction 优先交易

prior trustee

前任受托人

prioritized approach 优先处理方法

priority claim

优先索偿

priority debt

优先债项

210

priority rating

优先级别

private bank

私人银行

private banking

私人银行业务

private company

私人公司

private consumption expenditure 私人消费开支

private contract

私人合约

private enterprise

私营企业

private examination

闭门研讯

private expenses

私人开支

private investment expenditure 私人投资开支

private limited company 私人有限公司

private placement

私人配售

private profit

私人利润

private residential mortgage lending 私人住宅物业按揭贷款

private sales

内部认购

private sector

私营机构

private sector equity participation 私营机构入股

private tender

私人投标

private trustee

211

私人受托人

privatization

私有化；私有化计划

privatization price 私有化收购价

pro rata

按比例

probate

遗嘱认证

Probate Registry 遗产承办处

proceeds

收入；收益；得益

proceeds from borrowings 举债所得款项

proceeds of bills 库券收益

proceeds of forfeit

出售没收物品所得收入

proceeds of sale

售卖得益；销售收入

pro-competition 鼓励竞争

pro-competition policy 鼓励竞争的政策

procuration fee 借款代理费

procuration signature 代理签名

producer

生产商

product price index [PPI] 生产物价指数

production approach 生产计算法

production cost 生产成本

212

production expenses

生产开支；生产费用

production-based gross domestic product estimate 以生产为计算基础的本地生产总值估计数字

productive capacity

生产能力

productivity

生产力；生产率

professional accountant

专业会计师

professional charges

专业收费

Professional Course for Equity Options Practitioners 股票期权从业员专业课程

professional indemnity insurance

专业弥偿保险

professional reinsurer

专业再保险人

professional valuation

专家估值

profit

利润；盈利；溢利

profit and loss account

损益帐；损益表

profit and loss appropriation account

损益分配帐

profit and loss of previous period

前期损益

profit and loss of previous year

上年损益

profit and loss on exchange

汇兑损益

profit and loss on securities

证券损益

profit and loss statement

损益表

213

profit arising in or derived from Hong Kong 于香港产生或得自香港的利润

profit forecast

利润预测；盈利预测

profit margin

利润率；利润幅度

profit maximization

获取最大利润；最高利润点

profit record

盈利记录

profit sharing

盈利摊分

profit taking

获利回吐；见利抛售

profitability

盈利能力

profiteer

投机商人；奸商

profiteering

牟取暴利；投机倒把

profit--loss sharing ratio

盈亏分配比率

profits tax

利得税

profits tax assessment

利得税评税

profits tax return

利得税报税表

profit-sharing bonus

红利奖金

program trading

程序买卖

Programme Management System 纲领管理制度

programme of deregulation [interest rate] 撤销利率限制计划

Programme of Economic Surveys

214

经济统计调查计划

progressive rate

累进税率

progressive tax band

累进税阶

project cost

工程项目费用

project estimates

计划预算；工程项目预算；工程计划预算

project financing

项目融资

project-by-project approach

逐项计划处理方法

projected income

预计收入

projected revenue

预计收入

projection

推算；预测；预计

project-linked borrowing

与指定计划有关的借款

promise to pay

付款承诺

promissory note [P/N]

承付票；本票；期票

prompt collection of money

迅速收款

prompt date

交割日

proof of debt

债权证明；债权证明表

proof of title

业权证明

proper account

妥善帐目

proper books of account

妥善帐簿

215

proper disbursement

正当垫付费用

properties sectorial index 地产分类指数

properties sub-index

地产分类指数

property

财产；物业；产权

property assessable to tax 应课税的物业

property derived from the deceased 得自死者的财产

property gains tax

物业增值税

property investment arrangement 财产投资安排

property lending

物业贷款

property liable to estate duty 须缴纳遗产税的财产

property market

物业市场；地产市场

property market rental index 物业市场租金指数

property passing on a death 死者去世时转移的财产

property portfolio

房地产投资组合

property situated outside Hong Kong 在香港以外地方的财产

property tax

物业税

property tax assessment

物业税评税

Property Tax Demand Note 物业税缴税通知书

216

property tax return

物业税报税表

property taxpayer

缴纳物业税的人士

property-linked benefit

与财产相连的利益

proportional treaty

比例协约

proportional treaty reinsurance

比例协约再保险

proportionate reduction of property tax 按比例减征物业税

Proposal for Alteration of Valuation List 修改估价册建议书

proposal form

投保表格

proposed estimates

建议预算

proprietary insurance corporation

营利保险法团

proprietor

东主

proprietorship

独资企业；东主所有权

prospective buyer

有意购买者；准买家

prospective liabilities

预期负债

prospective planholder

有意参与投资计划的人士

prospectus

招股章程；发行章程

Protection of Wages on Insolvency Fund 破产欠薪保障基金

Protection of Wages on Insolvency Fund Board 破产欠薪保障基金委员会

protective trust

217

保护信托

protest of bills

汇票的拒付证明

provable debt

可证债项；可证债权

provident benefit

公积金福利

provident fund

公积金

provident fund scheme

公积金计划

provision

拨款；预留款项；备付款项；准备金

provision for diminution in value

减值准备

provision for taxation

备付税项

provision on account

临时拨款额

provisional administrator

临时管理人

provisional agreement for sale and purchase 临时买卖协议

Provisional Certificate of Receipt of Estate Duty 遗产税收讫临时证明书

provisional damages

临时损害赔偿

provisional estimate

临时估计数字

provisional estimate of gross domestic product 本地生产总值临时估计数字

provisional letter of allotment

暂定配股通知书

provisional limit

暂定限额

provisional liquidator

临时清盘人；暂委清盘人

218

provisional profits tax

暂缴利得税

provisional property tax

暂缴物业税

provisional salaries tax

暂缴薪俸税

provisional tax

暂缴税

provisional tax instalment system

暂缴税分期缴付制度

Provisional Urban Council rates

临时市政局差饷

provisionally acceptable levels [PALs]

暂定上限

provisionally acceptable levels of expenditure 暂定预算开支上限

provisioning policy

坏帐准备政策

proxy

代表；委托书

prudential supervision system

审慎监管制度

public account

政府帐目

public accountant [PA]

注册核数师

Public Accounts Committee of the Legislative Council 立法会政府帐目委员会

public auction

公开拍卖

public body

公共机构

public company

公众公司

public consumption expenditure

公众消费开支

219

public corporation

上市公司；公营公司

public debt

政府债务；公债

public debt repayment

偿还政府债务

public deposit

政府存款

public examination

公开研讯

public expenditure

公共开支

public finance

公共财政

public float

公众持股量

public float requirement

公众持股量规则

public fund

公帑；公共基金

public interest

公众利益

public investment expenditure

公共投资开支

public limited company

公共有限公司；公众有限公司；上市有限公司

public listed company

公众上市公司

public money

公帑

public offer

公开发售

public officer

公职人员

public policy

政府政策；公共政策

public revenue

220

政府收入；公共收入

Public Search Division [Companies Registry]

公众查册部〔公司注册处〕

Public Search Hall [Companies Registry]

公众查册大堂〔公司注册处〕

public sector

公营部门

public sector entity in Hong Kong

香港公营单位

public sector expenditure

公营部门开支

public sector expenditure on buildings and constructions

公营部门的建造开支

public sector expenditure on consolidated account

综合帐目内的公营部门开支

public subscription

公开发售；公开认购

public tender

公开招标

public trustee

公共受托人

public utility

公用事业；公用事业设施

public utility company

公用事业公司

public utility tariff

公用事业的收费

public utility-type undertaking

公用事业式企业

Public Works Management System

工务工程管理系统

public works non-recurrent expenditure

公共工程非经常开支

public works recurrent expenditure

公共工程经常开支

Public Works Subcommittee [PWSC] [Finance Committee of the Legislative Council]工务小组委员会〔立法会财务委员会〕

221

Public Works Tender Board 工务投标委员会

published price

公布价格

punitive tax

惩罚性税项

purchase and sale statement 日结单对帐表；买卖报告

purchase consideration 买入价格；购买代价

purchase money

买款

purchase price

买价

purchase tax

购物税

purchaser

承购人；购买人；买家

purchasing and inventory control 购货与存货管制

purchasing pattern

购买模式；采购模式

purchasing power

购买力

purchasing power parity 购买力平价

pure reinsurer

纯再保险人

put option

认沽期权；看跌期权

put warrant

认沽认股权证

pyramid selling

层压式推销法

222

qualification share

资格股

qualified acceptance

有规限承兑

qualified endorsement

有条件背书；附条件背书；无追索权背书

qualified valuer

合资格估价员

qualifying and special debt securities

合资格及特别债务证券

qualifying credit rating

合资格信贷评级

qualifying debt securities

合资格债务证券

quarterly average

每季平均数

Quarterly Bulletin [Hong Kong Monetary Authority]《金融管理局季报》〔香港金融管理局〕

Quarterly Business Survey

按季业务统计

Quarterly Estimates of Gross Domestic Product 《本地生产总值按季估计》

quarterly index

每季指数

quasi-government corporation

半官方机构

quick disbursing programme

快速支付计划

quotation

报价；报价单

quotation board

报价板

quotation spread

报价差额

quoted company

上市公司

quoted share

上市股票；挂牌股票

223

quoted subsidiary

上市附属公司

raider [takeover]

狙击手〔收购〕

raising of loans

筹集借款

rally

止跌回升；反弹

ranking liabilities

认可负债

rapid collapse

急泻

"rat account" practice “老鼠仓”买卖

"rat trading"

“老鼠仓”买卖；“老鼠仓”活动

rate

率；利率；汇率；价格

rate of change

变动率

rate of charge

课税率；收费率

rate of contribution 供款率

rate of depreciation 折旧率

rate of discount

贴现率；折扣率；扣减率

rate of estate duty

遗产税率

rate of ex gratia compensation 特惠补偿率

rate of exchange

汇率

rate of increase

上涨率；增幅

224

rate of interest

利率

rate of rediscount

再贴现率

rate of return

回报率；收益率；报酬率

rate of tax

税率

rate per annum

年率

rate per cent per annum

年息百分率

rate per diem

日率

rate per mensem

月率

rate quotation system

汇率报价制度

rateable value

应课差饷租值

rateable value above the cut-off point 应课差饷租值在限额以上

rateable value rent

差饷估值租金

ratepayer

差饷缴纳人

rates

差饷

rates payable

须缴差饷

rates percentage charge

差饷征收率

rates receipt

差饷收据

rates relief

差饷宽减

Rates Relief Scheme

225

差饷宽减计划

Rating Advisor

差饷估价顾问

rating agency

评级机构

Rating and Valuation Department 差饷物业估价署

rating assessment

差饷估价

rating system

差饷系统

rating valuation list

差饷估价册

ratio of advances and loans to deposits 垫款与贷款对存款的比率

reactivation of quoted shell company 上市空壳公司恢复业务

readjustment

重新调整

ready market price

现有市场价格

real account

真实帐户；实帐户

real estate

不动产；房地产

real gross domestic product 实质本地生产总值

real growth

实质增长

real income

实际收入

real increase

实际增长

real property

不动产；房地产

real value

实际价值

226

real wage

实际工资

realizable

可变现

realizable property

可变现财产

realizable savings

可变现的节省额

realizable value

可变现价值

realization

变现；变产

realization of gains

利益变现

realization of property

变卖财产；变卖产业

realization statement

变产帐目

realized investment

已实现投资

realized profit

已赚得利润；变现利益

realized value

变现价值

real-time delivery versus payment

即时货银交收

Real-Time Gross Settlement System [RTGS System] 即时支付结算系统

real-time payment versus payment

即时汇款同时交收

realty

不动产；房地产

reasonable expenses

合理费用

reassessment

重新评税；重新评定

227

rebate

回佣；回扣；退款

rebate of interest

利息回扣

rebound

回升；反弹

rebound in prices

价格回升

rebound strongly

大力反弹

rebuilding allowance

重建免税额

receipt

收入；收据

receipt for duty and interest

税款及利息收据

Receipted Demand Note

经加盖机印证明税款收讫的缴税通知书

receipts and payments account 收支帐户

receivables

应收款项

receiver

接管人；破产管理人

receivership

接管；接管权

receiving bank

受理银行

receiving order

接管令

reciprocal basis

互惠原则

reciprocal duty

互惠关税

reciprocity

互惠措施；互惠条件

recision of contract

228

撤销合约

recognizance

签保；担保

recognized clearing house

认可结算所

recognized dealer of Exchange Fund bills 外汇基金票据认可交易商

recognized stock exchange

认可证券交易所

reconciliation

对帐

reconciliation process

帐目核对过程

reconciliation statement

对帐表；调整表

reconstruction of a company

重整公司

reconstruction of capital

资本重组

reconstruction tax

重建税

record date

注册日期；登记日期；记录日期

recourse

追索权；追索补偿

recover

追讨；复原

recoverable

可收回；可追收

recoverable advance

可追收的垫款；可收回的垫款

recoverable rent

可追收的租金

recovery

回稳；复苏；追偿

recovery action

追税行动；追索行动

229

recovery of estate duty 追讨遗产税

recurrent account 经常帐

recurrent cost

经常费用；经常成本

recurrent expenditure 经常开支

recurrent revenue 经常收入

recurrent subvention 经常资助金

recurrent subvention subhead 经常资助金分目

recursive economic model 递回经济模式

recycling [funds]

资金回流；资金再循环

red chip

红筹股

redeemable bond 可赎回债券

redeemable charge 可赎回的押记

redeemable loan capital 可赎回借贷资本

redeemable preference share 可赎回优先股

redeemable preferred share 可赎回有优先权的股份

redeemable securities 可赎回证券

redeemable share 可赎回股份

redeemable stock 可赎回股票

230

redemption

赎回

redemption charges

赎回费用

redemption date

赎回日期

redemption fee

赎回费用

redemption fund

赎回基金

redemption money

赎回金额；赎回款项

redemption of Tax Reserve Certificate 赎回储税券

redemption of unit

赎回单位

redemption on maturity

到期赎回

redemption price

赎回价格

rediscounted bill

再贴现票据

redomiciling

迁册

redomiciling scheme

迁册计划

reduced share

拆细股份

reducing balance

递减余额

reducing value

递减价值

reduction

减少；削减

reduction of full amount of duty 减低整笔税款

redundancy payment

231

裁员支出；裁员赔偿

re-establishment period 筹备复业期

re-export

转口

reference date [rating valuation] 估价根据日期〔评估差饷〕

refinancing

重新筹集资金

refinancing package

再行贷款计划；重新集资计划

reflationary policy

复苏政策；刺激景气政策

refund

退款；退还税款

Refund Notice

退还税款通知书

refund of brokerage

退还经纪佣金

refund of rates

退还差饷

refunding of estate duty 退还遗产税

Refurbishment Allowance for Hotels酒店翻新免税额

登记册；记录册

商业登记册

押记登记册

法团登记册

232

股东名册

registered certificate

登记证明书

registered charge

已登记押记

registered company

注册公司

registered contract

已登记合约

registered dealer

注册交易商；注册证券交易商

registered deposit-taking company 注册接受存款公司

registered office

注册办事处

registered owner

登记拥有人

registered person

注册人

registered securities

注册证券

registered stock

登记公债

Registrar of Companies

公司注册处处长

233

Registrar of Money Lenders

放债人注册处处长

registration

登记；注册

Registration Division [Companies Registry]

公司文件注册部〔公司注册处〕

registration fee

登记费；注册费；过户费

registration number

注册编号

registration of contract

合约登记

Registry Manager [Companies Registry]

注册处经理〔公司注册处〕

regressive tax

累退税

regular audit

定期审计；定期核数

regular premium

定期保费

regular premium policy

定期缴付保费的保单

regularity auditing

合规性审计

regulate

调节；规管；规限

Regulation Division [Stock Exchange of Hong Kong Limited] 监察科〔香港联合交易所有限公司〕

regulation of markets

市场调节；市场监察

regulator

监管机构

Regulatory Affairs Group [Stock Exchange of Hong Kong Limited]监察事务处〔香港联合交易所有限公司〕

regulatory body

监察机构；监管当局

regulatory committee

234

监管委员会

regulatory demand

调节需求

regulatory system

规管制度；监察制度；监管制度

rehabilitation loan

复兴借款

Rehabilitation Loan Sinking Fund 复兴借款偿还基金

reimbursement

偿款；发还款项；偿付；付还

reimbursement other than appropriation-in-aid 不包括补助拨款的偿款

reinsurance

再保险；分保

reinsurance business

再保险业务

reinsurance premium

再保险保费

reinsurance premium ceded

分出再保险保费

reinsurance premium payable

须付保的再保险保费

reinsurance treaty

再保险协约

reinsurer

再保险人

reinvestment

再投资

rejection of proof

拒绝债权证明

related corporation

有联系公司

relative

相对数字

relative size

相对比率

235

relative size of the public sector in gross domestic product 公营部门开支在本地生产总值中所占比率

relative size of the public sector in total expenditure 公营部门开支在总体开支中所占比率

relief

宽免；宽减

relief from double taxation

双重课税宽免

reminder

催缴单

remission

减免

remission of estate duty

减免遗产税

remittance

汇款

Remittance Advice

领款通知书

remittance charge memo

汇费通知单

remittance fee paid

汇费支出

remittance fee received

汇费收入

remittance overseas

海外汇款

re-mortgage

再按揭；再抵押

remuneration

酬金；薪酬；报酬

remunerative rate

有利比率

renewal of a loan

借款重贷

renewal of contract of insurance

续保

236

renewal of registration 登记续期；注册续期

renewal policy

续保保单

Renminbi Yuan [CNY] 人民币元

rent

租金

rent charge

租费

rent record

租金记录

rental income

租金收入

rental index

租金指数

rental return

租金收益

rent-free

免租

renunciation

放弃书

reorganization of capital 资本重组

reorganization of share capital 股本重组

repaid bill

已偿付库券

repayment

偿还；归还款项；退还税款

repayment capability 偿债能力

repayment of principal 偿还本金；还本

repeated borrower

重复借贷者；重复借款人

rephasing of expenditure

237

重新订定分期拨付开支的时间

replacement cost

重置成本；更新成本；迁建费用

replacement reserve

重置储备金；更新储备金

replenishment of funds

补充资金

repo security

回购抵押品

Report of the Securities Review Committee on the Operation and Regulation of the Hong Kong Securities Industry

《香港证券业的运作及监察──证券业检讨委员会报告书》

Report on the Financial Market Review

《金融市场检讨报告》

reporting accountant

申报会计师

reporting mechanism

申报机制

reporting system

汇报系统

representative capacity

代表身分

representative of a commodity dealer

商品交易商代表

representative office

代表办事处

Republic National Bank of New York

美国利宝银行

repurchase

购回

repurchase agreement [repo]

回购协议

repurchase transaction

购回交易

reputed owner

据称拥有人

required liquid capital

238

规定速动资金；规定流动资金

requisite book

必需的簿册

requisite voucher

必需的凭单

requisition

申请书；申报表；请购单

Requisition for Revenue Stamps

购买印花申请书

re-registration

重新登记；重新注册

reschedule of payment

重新安排付款期限

rescue fund

储备金

Research and Planning Division [Stock Exchange of Hong Kong Limited]资料研究及策划科〔香港联合交易所有限公司〕

resell

反售；转售

reserve

储备；准备金

reserve account

储备帐

reserve assets

储备资产

reserve balance as a percentage of government expenditure

储备结余在政府开支中所占的百分率

reserve capital

后备资本

reserve for bad debts

坏帐储备

reserve for contingencies

意外损失储备

reserve for exchange loss

汇兑损失储备

reserve fund

储备金；储备基金

239

reserve price

保留价格；最低价格

reserve ratio requirement

储备比率规定

reserved supplementary grant

备用追加补助金

Reserves Management Department [Hong Kong Monetary Authority] 储备管理部〔香港金融管理局〕

resettlement grant

转业补助金；迁置补助金

resident director

本地董事

residential mortgage

住宅按揭

residual acceptor of foreign exchange

外汇的最后承兑人

residual deficit

剩余赤字

residual method

余值法

residual method of valuation

余值估计法

residual payment

余款；剩余付款

residual supplier of foreign exchange

外汇的最后供应者

residual value

剩余价值；残余价值

residuary estate

剩余遗产

residue

剩余额；剩余财产

residue of expenditure

开支剩余额

resistance line

阻力线

240

Resource Allocation Exercise [RAE]

资源分配工作

Resource Allocation Exercise for recurrent expenditure 经常开支资源分配工作

resource bid

资源申请

resource bureau

资源局

Resources Management Unit [RMU] [Economic Services Bureau] 资源管理组〔经济局〕

responsible director

责任董事

restatement of account

重整帐目

restocking

补充存货

restricted auction

限制条件拍卖

restricted banking licence

有限制银行牌照

restricted licence bank

有限制牌照银行

restricted tender

局限性投标；“围内”投标

restriction notice

限制通知书

restrictive endorsement

限制背书

results announcement

业绩公布

retail banking

零售银行业务

retail business

零售业务

retail client

“散户”；“散客”

retail dealer

241

零售商

retail deposit

零售存款

retail deposit interest rate

零售存款利率

retail interest rate

零售利率

retail investor

“散户”投资者；个人投资者

retail market

零售市场

retail participation

“散户”入市

retail price

零售价格

retail price index

零售价格指数

retained business

保留业务

retained earnings

留存收益

retained import

留用进口货物

retained profit

留存盈利

retention

保留额；自留额

retention money

保留金；保留款项

retention ratio

自留额比率

retirement scheme management category X business

退休计划管理第Ｘ类业务

Retirement Schemes and Insurance and Bureau Administration Section [Financial Services Bureau] 退休计划及保险及行政组〔财经事务局〕

retiring partner

退出的合伙人

242

retiring trustee

退职受托人

retrocession

转分保

retrocession premium

转分保保费

retrocessionaire

转分保人

return

收益；回报率；报表；报税表

Return of Computerized Payroll Emoluments 电脑计算薪俸表格

return on assets

资产回报率

Return on Loans, Advances and Provisions 贷款、垫款及备付金申报表

revaluation

重估价值；升值

revaluation of rateable values

重估应课差饷租值

revaluation year

重估应课差饷租值年度

revenue

收入；收益；税收

revenue account

收入帐

revenue base

收入基数；收入基础

revenue collection

征税；收取税款

revenue department

税收部门；管理政府收入的部门

revenue estimates

收入预算

revenue from properties and investments 来自物业及投资的收入

243

revenue measure

征税措施；收入措施

revenue outturn

收入结算

revenue paper

税收文件

revenue policy

征税政策；收入政策

revenue proposal

征税建议；税收建议；收入建议

revenue shortfall

收入不足

revenue stamp

税收印花

revenue-earning department

赚取收入的部门

revenue-generating department

带来收入的部门

reversionary estate

复归产业权

reversionary interest

复归权益

Review of Companies Ordinance Consultancy Report 《检讨香港公司条例顾问研究报告》

revised assessment

修订评税

revised estimates

修订预算

revised estimates of expenditure

修订开支预算

revised estimates of revenue

修订收入预算

revised preliminary estimates of gross domestic product 本地生产总值的修订初步估计

revive

回升；复苏

revocable letter of credit

244

可撤销信用证

revocation

撤销

revocation of licence

撤销牌照

revolving fund

周转基金；循环基金

revolving letter of credit

循环信用证

revote

再拨款

reward

酬金

right of control

控制权

right of conversion into stock

兑换证券的权利

right of pre-emption

优先购买权

right of retainer

遗产保留权；财产保留权

right of retention

保留权

right to receive income from property 从财产收取入息的权利

right to rescind

撤销的权利

rights issue

供股〔上市方式〕；认股权发行；配售新股

rights issue prospectus

供股章程

ring

交易圈

ring out

平仓；经纪之间期货交易相互结算

rising price

价格上涨

245

risk

风险

risk adjustment

风险调整

risk assets

风险资产

risk assets ratio

风险资产比率

risk exposure

风险承担

risk management

风险管理

Risk Management Guidelines for Derivatives 《衍生工具风险管理指引》

risk management system

风险管理系统；风险管理制度

risk of breakage

破损险

risk of non-delivery

遗失险

risk of rust

损险

risk of shortage

短量险

risk of sweat damage

潮腐险

risk premium

风险溢价

risk weight

风险加权数

risk weighted exposure

加权风险值

"risk-based" approach

“以风险为依据”的方法

risk-capping

限制风险

246

roll forward

向前推展；向前滚进

roll over

转仓；滚计；滚转；续期

rolling forex

日转期汇

rolling plan

滚动式计划；逐年延展计划

rolling settlement

滚动交收

round lot

交易单位；整数成批股票；“一手”

round off

以整数计；四舍五入

round to nil

化为零计

round turn

完整交易；轧平交易

round up

清盘

rounded-up sub-total

化成整数的小计

round-trip contract

平仓合约

Royal Bank of Canada

加拿大皇家银行

Royal Bank of Scotland plc

苏格兰皇家银行

royalty

专营权费；专利权费；特许权使用费

rule of equity

衡平法；衡平法规则

Rules and Operation Procedure of Hong Kong Securities Clearing Company Limited

《香港中央结算有限公司规则及运作程序》

Rules Governing the Listing of Securities [Listing Rules] [Stock Exchange of Hong Kong Limited] 《证券上市规则》〔《上市规则》〕〔香港联合交易所有限公司〕

Rules of the Exchange [Stock Exchange of Hong Kong Limited]

247

《交易所规则》〔香港联合交易所有限公司〕

Rules on Interest Rates and Deposit Charges 《利率及存款收费规则》

run on a bank

银行挤兑；银行挤提

runner

“驳脚”经纪；传递员

running expenses

管理费用；经常费用

running-down of business

缩减业务

248

safe custody business

保管业务

safe custody fee

保管费

safe deposit box rental received 保管箱租项收入

safeguarding assets

保障资产

safety factor

安全系数

safety margin of profitability 盈利能力的安全界限

Sakura Bank, Limited

樱花银行

salaried employee

受薪雇员

salaried office

受薪职位

salaries tax

薪俸税

salaries tax assessment 薪俸税评税

salaries tax borne by the employer 由雇主代付的薪俸税

salaries tax payable

应缴的薪俸税

salaries tax payer

缴交薪俸税人士

salaries tax return

薪俸税报税表

salaries tax threshold

薪俸税的免缴税入息额

salary

薪金；薪俸

249

salary adjustment 薪金调整

salary earner

受薪人士

salary rate index 薪金率指数

salary statement

薪俸结算书

sale and purchase agreement 买卖协议

sale by auction

拍卖

sale by private treaty 以私人协约形式售卖

sale by public auction 公开拍卖

sale by tender

招标出售

sale of assets

售卖资产

sale proceeds

售卖得益；销售收入

sales account

销货帐

sales commission 销售佣金

sales counter

销售柜台

sales price index 销售价格指数

sales tax

销售税

sampling frame

抽样范围

sampling theory

抽样理论

samurai bond

250

武士债券；外国日元债券

sanction

认许；制裁

Sanwa Bank, Limited

三和银行

Sanwa International Finance Limited 三和国际财务有限公司

satisfaction

清偿

savings

储蓄；节省款项；节省开支额

savings account

储蓄帐户

savings deposit

储蓄存款

savings rate

储蓄率；储蓄存款利率

scale of brokerages

经纪佣金收费表

scale of fees

收费率；收费表

schedule

清单；一览表；细目单；附表

schedule of charges

费用表

schedule of dealing

交易清单

schedule of property

财产清单

schedule of proportion

比例表

Schedule of Rates

标准收费表

scheme of arrangement

债务偿还安排

Scheme of Control

管制计划

251

Scheme of Control Agreement [SCA] 《管制计划协议》

Schengen Agreement

《神根协议》

Schroders Asia Limited

宝源亚洲有限公司

scrip

临时股票

scrip dividend

以股代息

scrip dividend scheme

以股代息计划

scrip issue

红股发行

scripless dealing of shares

无单股份交易

SEANZA forum of bank supervisors

东南亚、新西兰与澳洲银行业监理组织

search fee

查册费

seasonal adjustment

季节性调整

seasonal deficit

季节性赤字

seasonal fluctuation

季节性波动

seasoned securities

优质证券；价格稳定的证券

second and third liner

二三线股

second board

第二板市场

second calculation

第二计算法

second line stock

二线股票

252

second mortgage

第二按揭；第二抵押权

second participant

第二参与者

Second Quarter Economic Report 19XX 《一九ＸＸ年第二季经济报告》

secondary insider

次要的内幕人士

secondary listing

第二上市

secondary market

二级市场；次级市场；第二市场

secondary mortgage market

第二按揭市场

secondary production

第二级生产；第二产业

Secretary for Economic Services 经济局局长

Secretary for Financial Services 财经事务局局长

Secretary for the Treasury

库务局局长

sectional group

个别利益集团

sector

界别；行业；机构

sectorial index

分类指数

secular trend

长期趋势

secure

担保；抵押

secured bond

有担保债券

secured creditor

有抵押债权人

secured loan

253

担保贷款；有抵押贷款

securing debenture

担保债权证

securities

证券

Securities Advisory Council

证券事务谘询委员会

securities analyst

证券分析员

Securities and Exchange Commission [SEC] [Taiwan, United States] 证券管理委员会〔证管会〕〔台湾〕；证券交易委员会〔美国〕

Securities and Futures Appeals Panel [Securities and Futures Commission] 证券及期货事务上诉委员会〔证券及期货事务监察委员会〕

Securities and Futures Commission [SFC]

证券及期货事务监察委员会〔证监会〕

Securities and Investment Board [SIB] [United Kingdom]

证券及投资管理局〔英国〕

securities borrowing

证券借用

securities business

证券买卖业务

Securities Commission [presently known as Securities and Futures Commission] 证券事务监察委员会〔现称证券及期货事务监察委员会〕

Securities Compensation Fund

证券赔偿基金

Securities Compensation Fund Committee [Securities and Futures Commission] 证券赔偿基金委员会〔证券及期货事务监察委员会〕

securities dealer

证券交易商

Securities Dealers' Deposit Fund

证券交易商按金基金

Securities Exchange of Thailand

泰国证券交易所

securities for money

贷款抵押物

Securities Foundation

证券业培训基金

254

Securities Institute of Australia

澳大利亚证券学会

securities introducing broker

证券介绍经纪

securities investment adviser

证券投资顾问

Securities Journal, The

《证券月刊》

Securities Law

《证券法》

securities lending

证券借贷

securities market

证券市场

Securities Officer

证券主任

securities payable to bearer

须付款予持有人的证券

securities register system

证券登记系统

Securities Review Committee

证券业检讨委员会

Securities Review Committee Report 《证券业检讨委员会报告书》

Securities Section [Financial Services Bureau]证券组〔财经事务局〕

securities underwriter

证券包销商

securitization of debt

债务证券化

security

抵押品；保证金；保证

security account

保付户口

security by bond

担保契据形式的保证

255

security features [bank notes]

防伪特色〔银行纸币〕

security for note issue

发行纸币的保证物

security instrument

保证文书

security interest

担保权益

security to the payment of money

付款保证

seed capital

种子资本

segregated account

独立帐户；独立户口

segregated trust account

独立信托帐户

SEHK Options Clearing House Limited [SEOCH] 联交所期权结算所有限公司

SEHK traded option

在联交所买卖的期权

seizure

检取；扣押

selective allowance

选择性免税额

selective marketing basis

选择性销售方式

selective tender

选择性投标；选择性招标

self-assessment

自我评税

self-clearing member [Stock Exchange of Hong Kong Limited]自行结算会员〔香港联合交易所有限公司〕

self-correcting mechanism

自动调节机制

self-financing

财政自给；自筹资金

self-liquidating project

256

自动还本工程

self-regulation

自律；自行规管；自行监管

sell

卖出

sell off

抛售；沽盘

sell order

卖盘

sell short

卖空；沽空；抛空

seller's price

卖价；卖方价格

selling dealer

卖方交易商

selling hedge

沽空对冲

selling pressure

沽售压力

selling price

售价

senior securities

优先证券

SEOULBANK

汉城信托银行

separate assessment 夫妇分别评税

separate client account 独立客户帐目

separate debt

独有的债项；各别的债项

separate estate

各别产业

separate estates account 各别产业的帐目

separate instrument 独立文书

257

separate listing

独立上市

separate property

各别的财产

separate share trading account 独立股票交易帐户

separate taxation for married couples 夫妇分开评税

sequestration

暂押；扣押

serial bond

分期还本债券

series of transactions

连串交易

service-led economy

以服务业为主导的经济

set-off

抵销；对销

set-off and transfer report

比对转帐报告

set-off of the property tax

豁免物业税

settled property

预先分配的财产

settlement

交收；结算；交割；清偿；授产安排

settlement backlog

积压交收

settlement bank

结算银行

settlement cap

交收限价

settlement date

交收日期

settlement of debts

清偿债务；偿还债务

258

settlement of physical shares

股份实物交收

settlement period

交收期限；结算期

settlement price

结算价格；平仓价格

settlement risk

结算风险；交收风险

settlement system

交收制度；结算系统

settlor

财产授予人

seven-year Exchange Fund note

七年期外汇基金债券

Sewage Services Trading Fund

污水处理服务营运基金

Shacom Finance Limited

上商财务有限公司

shadow director

影子董事；幕后董事

Shanghai Commercial Bank Ltd.

上海商业银行

Shanghai Securities Central Clearing and Registration Corporation上海证券中央登记结算公司

Shanghai Stock Exchange

上海证券交易所

股份；股票；份额

share beneficially owned

实益股份；实益拥有股份

share capital

股本

share certificate

股票

share dealing

股票交易；股票买卖

share in issue

259

已发行股份；已发行股票

share investment

股份投资

share margin lending

“按仓”贷款

share market

股票市场

share of a business

生意股份

share of mutual fund

互惠基金股份

share of profit

利润份额

share on local register

当地登记册所载的股份

share option

股票期权；认股权；股份认购权

share pending listing

等候上市股份

share premium account

股份溢价帐户

share price

股票价格

share registrar

股票过户登记处；过户处；股份登记员

share repurchase

股份购回；股份回购

share rights

股权

share split

股份拆细；拆股

share transfer

股票过户

share warrant

认股权证

share warrant to bearer

不记名认股权证

260

shareholder

股东

shareholders' fund

股东资金

shareholding

持有股份

sharp increase

急剧上升；暴升；飞涨

shell company

空壳公司

shell reactivation

“借壳”上市；“买壳”上市；空壳公司重新活动

Shenzhen Foreign Exchange Trading Centre 深圳外汇交易中心

Shenzhen Securities Registration Company Limited 深圳证券登记公司

Shenzhen Stock Exchange

深圳证券交易所

Shinhan Finance Limited

新韩金融有限公司

Shizuoka Bank, Ltd.

静冈银行

short

空头；空仓；淡仓；卖空；超卖

short call

认购期权淡仓

short covering

补仓；补空仓；空头补进

short futures contract

淡仓期货合约

short notice

短期通知书

short notice and time deposit

短期通知及定期存款

short of liquidity

资金紧绌

261

short position

空仓；淡仓；空头；短盘

short sell securities

卖空证券

short selling

卖空；沽空；抛空

short selling system

证券沽空制度

short-dated securities

短期证券

shortfall

差额；不足之数

shortfall in expenditure

实际开支低于原来预算

short-term deposit

短期存款

short-term indicator of economic condition 短期经济指标

short-term interest rate

短期利率

short-term paper

短期票据

short-term rating

短期评级

shroff account number

收款帐号

Siam Commercial Bank Public Company Limited 汇商银行

significant shareholder

持有大量股票的股东；重要股东

silent partner

只拥有股权而不参与业务的合伙人；隐名合伙人

silver

银

silver currency

银制流通货币

silver standard

262

银本位；银本位制

Simple Guide to Bankruptcy, A

《破产案简介》

Simple Guide to Compulsory Winding-up of Companies, A 《强制公司清盘案简介》

simple interest

单利；以单息计算的利息

simple portfolio

简单的投资组合

simultaneous econometric model

联立计量经济模式

simultaneous equation model

联立方程模式

Sin Hua Bank Limited

新华银行

Sin Hua Finance Company Limited

新华财务有限公司

Singapore Dollar [SGD]

新加坡元

Singapore International Monetary Exchange

新加坡国际金融交易所

Singapore Stock Exchange

新加坡证券交易所

Singapore Strait Times Index

《新加坡海峡时报》指数

single assessment

单一评税

single entry system

单式簿记制度

single equation model

单方程模式

single fund

单一基金

single market, the [Europe]

单一市场〔欧洲〕

single parent allowance

单亲免税额

263

single premium

整付保费

single premium policy

整付保费保单

single tender

单一投标

sinking fund

偿债基金

size criterion [banking]

资产限额准则〔银行业〕

size of issue

发行量

size of the economy

经济规模

slacken

放缓；呆滞

slow down

减慢；放缓；退减

slow trading

交投呆滞

sluggish

市势疲弱；市况呆滞

sluggish turnover

交投呆滞

slump

急跌；下挫

small and medium enterprise [SME] 中小型企业

Small and Medium Enterprises Committee 中小型企业委员会

small bankruptcy

小额破产案

small business

小型企业

Small Claims Tribunal

小额钱债审裁处

264

Small Claims Tribunal Suitors Fund Account

小额钱债审裁处诉讼人储存金帐户

small depositor

小额存户

small economy

小规模经济体系

small estate

小额遗产

smart card

智能卡；聪明卡

snake

蛇形浮动；蛇形浮动汇率制

soaring market

旺市；好市；暴涨的市况

Social Security Assistance Index of Prices

社会保障援助价格指数

social welfare expenditure

社会福利开支

Societe de Compensation des Marches Conditionels

巴黎期权市场结算所

Societe Generale

法国兴业银行

Societe Generale Asia Limited

法国兴业亚洲有限公司

Society of Actuaries of the United States of America

美国精算师公会

Society of Chinese Accountants and Auditors

华人会计师公会

Society of Worldwide Interbank Financial Telecommunication [SWIFT] 环球银行财务电讯协会

socio-economic infrastructure

社会经济基础建设

soft currency

软货币；弱势货币

soft dollar practice

收取非金钱利益的做法

soft market

265

市况疲软

sole executor

唯一的遗嘱执行人

sole proprietor

独资经营者

sole proprietorship

独资经营

sole trustee

单一受托人

soliciting business

招揽生意

solid growth

稳健增长

solvency

偿债能力；偿付能力

Solvency Fund

无偿付能力赔偿基金

source of additional revenue

额外收入来源

source of fund

资金来源

South Sea Bubble

“南海泡影”；南海泡沫事件

South-East Asian Central Banks [SEACEN] 东南亚中央银行组织

sovereign risk

政治风险；主权风险

soyabean futures

大豆期货；期豆

SPC Credit Limited

美国太平洋信贷有限公司

special cash bonus

特别现金红利

Special Coin Suspense Account 特别硬币暂记帐

special crossed cheque

特别划线支票

266

special crossing

特别划线

special debt securities 特别债务证券

special drawing right [SDR] 特别提款权

special economic zone 经济特区

special endorsement

记名背书

special expenditure

特别开支

special fund

特别基金

special grant

特别补助金

special levy

特别征费〔证券〕；特别附加费

Special Levy Fund

特别征费基金

special manager

特别经理人

special payment

特别付款

special proxy

特别委托书

special rates grant

特别差饷补助金

special surplus

特别盈余

Special Suspense Account 特别暂记帐

special trust

特别信托

special warrant

特别拨款令；特别支款授权书

267

specific charge

特定押记

specific deduction 特定扣税项目

specific duty

从量税

specific duty rate 从量税率

specific relief

特定宽免

specific sum

指明款项

specified rate rules 指定利率规则

specified tax

指明税项

speculation

投机

speculative activity 投机活动

speculative attack 投机冲击

speculative position 投机盘

speculative pressure 投机压力

spending guideline

开支指引；开支预算的指引

spending pattern

开支模式；消费模式

spending power

消费力

split

拆细；拆股

split share

已拆细股份；已分割股份

split trust

268

分类信托

spoiled stamp

损坏的印花

spot

即期；现货

spot assets

现金资产；现金存款

spot contract

现货合约

spot exchange rate

即期汇率；现货兑换率

spot foreign currency assets 即期外币资产

spot foreign currency liabilities 即期外币负债

spot index

现货指数

spot market

现货市场

spot month

现货月份

spot month trading

现货月份交易

spot price

现货价格

spot rate

即期汇率；现货汇率；现货价

spot settlement

即场成交；现场交易

spot trading

现货交易

spot transaction

现货交易；现汇交易

spread

差价；利率差距；利润幅度；价位

spread back

拨回有关年度评税

269

spread margin

跨期保证金；跨期按金

spread option

复式期权；取差期权

spread table

价位表

spread trading

跨期买卖；跨价买卖

spreading

跨期买卖；跨价买卖

square position

平仓；轧平差额

squeeze

“迫仓”；“夹仓”；紧缩

stabilization fund

稳定金

staff on-cost

职员附加费用；员工间接费用

staff-related expenses

与职员有关的费用；与员工有关连的开支

stag

投机认股者；“炒”新股者；新股套利者

stakeholder

保证金保存人

stale cheque

过期支票

stamp

印花

stamp duty

印花税；厘印费

stamp duty on contract note

成交单据印花税

stamp duty on conveyance of land 土地转让印花税

stamp duty on conveyance of properties 物业转让印花税

270

stamp duty on property transactions 物业交易印花税

stamp duty on stock transfers

股票交易印花税

stamp duty rate

印花税税率

stamp duty relief

印花税宽免

Stamp Office [Inland Revenue Department] 印花税署〔税务局〕

standard amount [taxation]

标准免税额

Standard and Poor's 500 Index

标准普尔500指数

Standard and Poor's Corporation

标准普尔公司

Standard and Poor's Rating

标准普尔评级

Standard Chartered Bank

渣打银行

standard conversion rate

划一兑换率；划一折合率

Standard London (Asia) Limited

英国标旗（亚洲）有限公司

standard of accounting and auditing practices 会计及核数执业准则

standard of disclosure

披露标准

standard rate

标准税率；标准收费率

standard rate zone

标准税率范围

standard share

标准定额股；标准股票

standard valuation method

标准估价方法

standby credit

271

备用信贷

standby facility

备用贷款

Standing Accounting Instructions

《常务会计指令》

Standing Committee on Company Law Reform 公司法改革常务委员会

standing offer

有效要约

Standing Order Form for Tax Reserve Certificate 长期委购储税券通知书

stand-over order

暂缓缴税令

Star Chamber

高层资源会议

Star Chamber Action Group

高层资源会议策动小组

Star Chamber review

高层资源会议总结；高层资源会议检讨

start-up cost

开办成本；筹备费用

start-up grant

成立初期补助金

State Administration of Exchange Control [China]国家外汇管理局〔中国〕

State Bank of India

印度国家银行

statement

结算书；报表；说明书

statement in lieu of prospectus

代替招股章程陈述书

statement of account

帐目报表

statement of adjustment

调整说明书

statement of affairs

资产负债状况说明书

272

statement of annual account

周年帐目报表

statement of assets and liabilities

资产负债表

statement of calculation

计算说明

statement of income and expenditure

收支报告；收支结算表

statement of loss

亏损表

statement of loss and gain

损益计算表

statement of profit and loss

损益计算表

statement of receipts and payments by the Government 政府收支总表

Statement of Standard Accounting Practice [SSAP] 《会计实务准则》

Statements of Insurance Practice

《保险业业务惯例声明》

state-owned enterprise

国营企业

statistical analysis and modelling

统计分析及编制统计模型

statistical indicator

统计指标

statistical summary

统计摘要；统计概要

Statistical Yearbook

《统计年报》

statute-barred debt

已逾时效的债项

Statutes of Distribution

《遗产分配法规》

statutory business

法定业务

273

statutory charge

法定收费

statutory compensation

法定补偿金

statutory corporation

法定公司

statutory debt

法定债项

statutory declaration

法定声明

statutory trust

法定信托

stay buoyant

保持畅旺

steady growth

稳步增长

steep rise

急升

sterling area

英镑区

Sterling Guarantee Agreement 《英镑保证协议》

stock

证券；股票；股额；公债；存货

stock adjustment

存货调整

stock balance summary

股票往来报告表

stock book

存货簿

stock borrowing and lending agreement 证券借用及借出协议

stock broker

股票经纪

stock certificate

股票；股票证书

Stock Clearing Corporation [Philadelphia]

274

股票结算公司〔费城〕

stock control account

存货总帐；存货控制帐

stock control report

股票存量报告表

stock deposit and withdrawal

股票存取

stock exchange

证券交易所

Stock Exchange Automated Quotation System [SEAQ System] [United Kingdom] 证券交易所自动报价系统〔英国〕

stock exchange company

证券交易所

Stock Exchange Information Services Limited [SEIS]

香港联合交易所资讯服务有限公司

Stock Exchange of Hong Kong Limited [SEHK] [formerly known as the Unified Exchange] 香港联合交易所有限公司〔联交所〕〔前称联合交易所〕

Stock Exchange of Singapore

新加坡证券交易所

stock fund account

存货基金帐

stock futures

股票期货

stock index futures

股市指数期货

stock index futures market

股市指数期货市场

stock index option

股市指数期权

stock list

存货表；存货单；股市行情表

stock market

证券市场；股票市场

stock option

股票期权

stock options market

股票期权市场

275

stock portfolio

股票投资组合

stock sheet

存货表

stock split

股票拆细；拆股

stock unit

股份

stock warrant

认股证；认股权证

stock watering

股票搀水

stockbroker

股票经纪

stockbroking business

股票经纪业务

stockholder

证券持有人；股东；股份持有人；股额持有人

Stockholm Options Market

斯德哥尔摩期权市场

Stockholm Stock Exchange

斯德哥尔摩证券交易所

stock-in-trade

存货

stocks and shares

股额及股份

stop limit order

限价盘；停止限价指令

stop loss order

止蚀盘；止蚀指令

stop order

止蚀盘；止蚀指令

stop payment

止付

stop-go policy

应变经济政策；经济膨胀和紧缩交替运用的政策

276

storage fee

仓费

straddle trading

套盘；跨期买卖；跨价买卖

straight bond

传统债券；纯粹债券

straight letter of credit

直接信用证

straight-line depreciation method

直线折旧法

straight-line fixed repayment

直线固定还款

street shareholder

场外股东

Strengthening of Currency Board Arrangements in Hong Kong [Hong Kong Monetary Authority] 《巩固香港的货币发行局制度》〔香港金融管理局〕

strike price

行使价；敲价

strong demand

殷切需求

strong growth

强劲增长

Structural Analysis Section [Financial Services Bureau]

经济结构分析组〔财经事务局〕

structural ratio

结构比率

structural transformation of the economy

经济结构转型

structure of assets and liabilities

资产负债结构

struggle between bulls and bears

好淡争持

Student Loan Fund

学生贷款基金

sub-agent

分销代理商

sub-contract

277

分包合约

sub-contractor

次承判商；“二判”

sub-fund

成分基金

subhead

分目；开支分目

subhead of expenditure 开支分目

sub-index

分类指数

subject to a trust 受信托规限

subject to tax 须课税

subordinated debt 后偿债项

subordinated deposit 无优先权存款

subordinated loan 附属贷款

subordinated loan stock 后偿债权股额

sub-purchaser 转购人

subscriber

认购人；认购者

subscription

认购；认股；会费

subscription list 认购名单

subscription price 认购价格

subscription rate 认购率

subsequent allowance 以后免税额

278

subsidiary

附属公司

subsidiary business

副业；附属业务

subsidiary company

附属公司；子公司

subsidiary ledger

明细分类帐；辅助分类帐

Subsidiary Note Security Fund 辅助纸币保证基金

subsidy

津贴；补贴

subsidy code

补贴守则

subsistence allowance

生活津贴；膳食津贴；膳宿津贴

substandard loan

次级贷款

substantial appreciation of prices 价格大幅上扬；价格飙升

substantial benefit

实质利益

substantial savings

巨额储蓄

substantial shareholder 大股东

substantial transaction

重大交易

sub-subsidiary company 再附属公司

sub-total

小计

sub-transferee

次承让人

sub-transferor

次出让人

279

sub-underwrite

分包销

sub-underwriter

分包销商

sub-underwriting commission

分包销佣金

sub-underwriting contract

分包销合约

subvention

资助金

subvention system

补助制度；资助制度

Subventions and Lotteries Fund Advisory Committee 津贴及奖券基金谘询委员会

successful tenderer

中标者

succession

继承

successor

继承人

sugar futures

期糖

sum assured

保额

sum invested

投资款项

sum payable

应付的款项

Sumitomo Bank Ltd.

株式会社住友银行

Sumitomo Trust & Banking Co. Ltd.

住友信托银行

Sumitomo Trust Finance (H.K.) Limited

住友信托财务（香港）有限公司

summary liquidation case

简易程序清盘案

summary of receipts and payments as trustee

280

受托人的收支撮要

sumptuary taxation

寓禁于征的税项

sundry creditor

杂项债权人；其它债权人

sundry debtor

杂项债务人；其它债务人

superannuation

离职金

superannuation allowance

离职津贴

Superintendent of Stamp Office

印花税署总监

supernational credit rating

跨国信贷评级

supervening contract

附加合约

supervision fee

监管费

Supervision of Markets Division [Securities and Futures Commission]

市场监察部〔证券及期货事务监察委员会〕

supervisory authority

监管当局；监理当局

supervisory regime

监管架构

supervisory system

监管制度

supplementary appropriation

追加拨款

supplementary budget

追加预算

supplementary capital

附加资本

Supplementary Notes to the Fit and Proper Criteria (for applicants applying for licences under the Leveraged Foreign Exchange Trading Ordinance)

《〈适当人选的准则〉补充附注》（适用于根据《杠杆式外汇买卖条例》申请牌照的申请人）

supplementary provision

281

追加拨款；追加备付款项

supplementary warrant

追加备付款项令

supplies contract

物料供应合约

supply-side economics

供应学派经济学；供应经济学

Support Services Division [Hong Kong Monetary Authority]辅助服务处〔香港金融管理局〕

suppress inflation

遏止通货膨胀

suppression factor

限制因素

surcharge

附加费

Surcharge Notice

缴纳附加费通知书

surety

保证人；担保人；担保

surety bond

担保债券；银行保证书

surge

锐升；激增；飙升

surplus

盈余

surplus and deficit account

盈余亏损帐

surplus assets

剩余资产

surplus funding

剩余资金

surplus income

收益盈余

surplus on recurrent account

经常帐盈余

surrender

放弃；退回；退回书；退保

282

surrender of benefits

放弃利益

surveillance programme 监察计划

surviving joint owner

尚存的联名拥有人

surviving partner

尚存的合伙人

surviving trustee

尚存受托人

suspend payment

暂停付款

suspense account

暂记帐

suspension

暂时吊销

suspension of trading

停牌；暂停买卖

sustained economic growth 经济持续增长

sustained growth

持续增长

swap adjustment centre

掉期调剂中心

swap deposit

掉期存款；“假美金”

swap market

外汇掉期市场

swap transaction

掉期交易；互惠信贷交易

Swedish Krona [SEK]

瑞典克郎

Swiss Federal Banking Commission 瑞士联邦银行监理委员会

Swiss Franc [CHF]

瑞士法郎

283

Swiss Options and Financial Futures Exchange AG 瑞士期权及金融期货交易所有限公司

Swiss Reinsurance Company, Zurich

苏黎世瑞士再保险公司

switching

转换；掉期买卖

Sydney Futures Exchange Ltd.

悉尼期货交易所有限公司

syndic

经理人

syndicated loan

银团贷款；集团放款；财团放款

syndication centre

财团中心

synthetic call option

合成认购期权

synthetic stock

合成股票

synthetics

合成工具

system of cartelized rates

联营式利率制度

system of financial administration

财政管理制度

System of National Accounts [SNA]

国民帐户体系；国民经济核算体系

systematic bias

系统性偏差

systematic risk

系统性风险

284

T+2 rule

T+2结算制度〔交易后两个工作天结算制度〕

tacking

按揭优先清偿

Tai Po Industrial Estate Loan

大埔工业贷款

Tai Sang Bank Ltd.

大生银行有限公司

Tai Yau Bank Ltd.

大有银行有限公司

take a position

开盘；持仓；“仓”

takeover

收购；接管

takeover document

收购文件

takeover offer

收购要约；收购建议

Takeovers and Mergers Panel [Securities and Futures Commission] 收购及合并委员会〔证券及期货事务监察委员会〕

take-up rate

吸纳率

tangible assets

有形资产

tap issue

不限量发行

tariff control

收费管制

tax

税；税款；税项

tax agent

税务代理人

tax avoidance

避税

285

tax band

税阶

tax base

税基；课税基础

tax benefit

税项利益

tax break

减税；赋税减免

tax burden

税务负担；税项负担

tax concession

税项宽减

tax credit

税收抵免

tax deductible

在计算税项时扣除；可扣除的税款

tax defaulter

欠税者

tax discharged

注销的税款

tax due

到期应缴税款

tax element

税收成分

tax evasion

逃税；瞒税

tax exemption

免税

Tax Exemption Certificate 免税证明书

tax haven

避税乐园；避税天堂

tax heldover

延缓缴纳的税款

tax holiday

免税期

286

tax in default

拖欠税款

Tax Innovation Committee 新税项审议委员会

Tax Inspector

税务督察

tax investigation

税务调查

tax liability

纳税责任；税务负担

tax loophole

税制漏洞

tax net

税网

tax payable

应缴税款

tax position

课税情况

tax proposal

税收建议

tax refundable

可发还的税款

tax regime

税制

tax relief

税项宽免

tax representative

税务代表

Tax Reserve Certificate 储税券

Tax Reserve Certificate Scheme 储税券计划

tax return

报税表

tax stoodover

延缓缴纳的税款

tax system

287

课税制度；税制

tax threshold

免缴税入息额；免缴税额

tax undercharged

短征税款

tax year

课税年度

taxable

应课税

taxable bracket

应课税组别

taxable capacity

纳税能力

taxable income

应课税入息

taxable payroll emolument 应课税薪俸总额

taxable profit

应课税利润

taxable value

应课税价值

taxation

征税；课税；税制

Taxation Institute of Hong Kong 香港税务学会

Taxation Officer

税务主任

taxation payment

税款

taxation treatment

课税处理方法

tax-loaded

负担税收；含征税成分

tax-loaded fee

含征税成分的收费

taxpayer

纳税人

288

technical adjustment

技术性调整

technical approach

技术因素分析法

technical backup service

技术支援服务

technical correction

技术性调整

technical rally

技术性回升；技术性反弹

technical reaction

技术性回落

technical rebound

技术性反弹

technical support

技术支援

telegraphic transfer [T/T]

电汇

telegraphic transfer advice

电汇通知书

telegraphic transfer duty

电汇印花税

telegraphic transfer rate

电汇汇率

temporary assurance

短期保险

temporary certificate

临时证明书

temporary credit

暂收款项；临时贷款

temporary debit

暂付款项；临时借款

temporary loading of 1/2 percentage point 暂时性加征半个百分点

temporary overdraft facility

暂时透支

289

temporary preferential rate 临时优惠利率

tenancy in common 分权共有

tenant

业权人

tender

招标；投标

tender board

招标委员会；投标委员会

tender closing date 截标日期

tender deposit

投标按金

tender evaluation 投标评估

tender for construction 招标承建

tender for purchase 招标承购

tender for supply 招标承供

tender form

投标表格

tender index

投标指数

tender label

投标标签

tender negotiation 投标协商

tender notice

招标通告

tender offer

投标出价；收购要约

tender price

投标价格

tender price index

290

投标价格指数

tender procedure

招标程序；投标程序

tender report

投标评估报告

tender selection

投标甄选

tender selection criteria and marking scheme 投标甄选准则及评分制度

tender specifications

投标规定

tender validity

投标的有效期

tenderer

投标者；投标商号

term bond

定期债券

term borrowing

定期借款；有期借款

term contract

定期合约

term contractor

定期合约承造商；定期合约承办商

term debt

有期债项

term of partnership

合伙的期限

terminable charge

有限期的押记

territorial source principle [taxation] 地域来源原则〔税制〕

tertiary production

第三级生产；第三产业

testator

立遗嘱人

Thai Farmers Bank Public Company Limited 泰华农民银行大众有限公司

291

Thai Military Bank Public Company Limited

泰国军人银行

Thailand Baht [THB]

泰国铢

thin market

市况淡静

thin trading

交投疏落

Third Quarter Economic Report 19XX

《一九ＸＸ年第三季经济报告》

three-tier financial structure

金融业三级制

tick rule

卖空价规则

ticket

票据；当票；彩票；单据

tier X capital

第Ｘ级资本

tight budget

紧缩的预算

tight demand

殷切需求

tight policy

紧缩政策

time apportionment [taxation]

“按时间划分”进行评税；按在本港或海外服务的时间作为评税基础

"time apportionment" case

“按时间划分进行评税”个案

time basis [taxation]

“按时间划分”进行评税；按在本港或海外服务的时间作为评税基础

time deposit

定期存款

time deposit rate

定期存款利率

time for lodging proof

递交债权证明表的时间

292

time for stamping

加盖印花期限

time loan

定期放款；定期贷款

time loan secured

定期质押放款；定期担保放款

time loan unsecured

定期信用放款

title

业权；所有权

title to shares

股份所有权

tobacco duty

烟草税

Tokai Bank, Ltd.

东海银行

token allowance

象征式津贴

token figure

象征式数字

token money

代币

token provision

象征式拨款

token remuneration

象征式酬金

Tokyo Grain Exchange

东京谷物交易所

Tokyo International Financial Futures Exchange 东京国际金融期货交易所

Tokyo Stock Exchange

东京证券交易所

Tokyo Sugar Exchange

东京原糖交易所

Tokyo-Mitsubishi International (HK) Limited 东京三菱国际（香港）有限公司

tombstone

293

证券发行通告

tontine

联合养老保险

tontine business

联合养老保险业务

top credit rating

最高信贷评级

topping up

补足；补仓

Toronto Futures Exchange 多伦多期货交易所

Toronto Stock Exchange 多伦多证券交易所

Toronto-Dominion Bank 多伦多道明银行

total aircraft income 总空运入息

total aircraft profit 总空运利润

total allowance and deduction 扣除及免税总额

total assessable income 应评税入息总额

total business turnover 营业总额

total capital expenditure

资本总开支；非经常总开支

total commitment value 承担总值

total cost of realization 变现的费用总额

total expenditure

总开支；总支出

total export

出口总额；出口总值

total final demand 最后需求总额

294

total government revenue 政府总收入

total gross expenditure 开支总额；总开支毛额

total gross output 产量总额

total income

入息总额

total indebtedness 总负债

total lending

贷款总额

total liabilities

负债总额

total market capitalization 资本市值总额；市价总值

total money

总金额

total net interbank borrowing 银行同业拆入净额总值

total outstanding loans 未偿还贷款总额

total property lending 物业贷款总额

total rates charges 差饷总征收率

total receipt

收入总额

total revenue

总收入

total shipping income 总航运入息

total shipping profit 总航运利润

total tax payable

应缴税款总额

295

tourist price index

游客价格指数

Toyo Trust and Banking Co., Ltd. 东洋信托银行

Toyo Trust Asia Limited 东洋信托亚洲有限公司

track record

往绩；业绩记录

trade

贸易；行业

trade aggregate

贸易总体数字

trade balance

贸易差额

trade bill

商业票据

trade credit

商业信用；贸易信贷

trade date

交易日期

trade deficit

贸易逆差；贸易赤字；入超

trade discount

营业折扣；贸易折扣

trade finance

贸易融资

trade financing loan

贸易融资贷款

trade gap

贸易差额

trade index

贸易指数

trade mark

商标

trade name

营业名称；商号

trade surplus

296

贸易顺差；贸易盈余；出超

trade unit value index

贸易单位价格指数

Traded Options Committee [Stock Exchange of Hong Kong Limited] 股票期权委员会〔香港联合交易所有限公司〕

Traded Options Division [Stock Exchange of Hong Kong Limited] 股票期权科〔香港联合交易所有限公司〕

traded options market

股票期权市场

trade-for-trade settlement

逐项交收

trader

买卖商；交易商

trade-weighted average

贸易加权平均数

trade-weighted average value

贸易加权平均价值

trade-weighted effective exchange rate index

贸易加权有效汇率指数

trade-weighted effective exchange rate index of Hong Kong dollar 贸易加权港元汇率指数

trade-weighted exchange rate

贸易加权汇率

trade-weighted exchange rate index

贸易加权汇率指数

trade-weighted value

贸易加权价值

trading

交易；买卖

trading account

营业帐目

trading adviser

交易顾问

trading adviser's representative

交易顾问代表

trading and profit and loss account

营业损益计算表

297

Trading and Settlement Committee [Stock Exchange of Hong Kong Limited] 交易及交收委员会〔香港联合交易所有限公司〕

trading at narrow ranges

好淡争持

trading book

买卖帐册

trading capacity

交投量

trading company

贸易公司

trading day

交易日

Trading Department [Stock Exchange of Hong Kong Limited]

交易部〔香港联合交易所有限公司〕

trading economy

贸易经济体系

trading floor

交易大堂

trading fund

营运基金

trading hall

交易大堂

trading in shares

股份买卖

trading limit

交易限额

trading malpractice

不当交易手法

trading particulars

交易详情

trading profit

营业利润；交易收益；销售毛利

trading receipt

营业收入

trading record

交易记录

298

trading report

买卖报表

trading rules

交易规则

trading stock

营业存货；商品存货

trading system

交易系统

trading terminal

交易终端机

trading unit

交易单位；买卖单位

trading volume

交易量；交投量

traditional voice broker

传统经纪

Trans Canada Options, Inc. 泛加拿大期权有限公司

transaction

交易

transaction and clearing fees 交易和结算费

transaction cost

交易成本

transaction for money consideration 以金钱为代价的交易

transaction levy

交易征费

transaction note

交易单据

transaction number

交易号码

transaction price

成交价

transfer

转移；转让；转帐；过户；转拨

transfer agent

299

过户代理

transfer book

过户登记册

transfer certificate

过户证明书

transfer credit voucher

转帐存款传票

transfer debit voucher

转帐支款传票

transfer deed

转让契据；“过户纸”

transfer deed stamp

转让契据印花；“过户纸”印花

transfer deed stamp duty

转让契据印花税；“过户纸”印花税

transfer fee

过户费

transfer income

转让收入；转让收益

transfer of assets across jurisdictions 跨境资产转移

transfer of business

业务转让

transfer of securities as security for a loan 转让证券作为贷款抵押

transfer of stock

公债的转让；股票的转让

transfer of title

产权转移；所有权转移；“转名”

transfer order

移交令；转移令

transfer payment

转让付款；转拨款项

transfer to...

转拨入……

Transfer Voucher

转拨凭单

300

transferee

受让人；承让人

transferee company

受让人公司

transferor

出让人；转让人

transferor by delivery

以交付方式转让汇票的移转人

transferor company

出让人公司

transferred from...

由……转拨

transitional adjustment

过渡时期的调整

transitional grant

过渡期补助金

translation of foreign currencies 外币换算

Travel Industry Compensation Fund 旅游业赔偿基金

traveller's cheque

旅行支票

traveller's letter of credit

旅行信用证

travelling allowance

交通津贴

travelling expenses

交通费

treasurer

司库

Treasury

库务署

Treasury Accountant

库务会计师

Treasury Accounts Branch [Treasury] 库务会计部〔库务署〕

301

treasury bill

国库券；短期国库券

treasury bond

国库债券；长期国库券

treasury note

国库票据；中期国库券

treasury securities 国库证券

treasury stock

库存股票

treaty business

协约业务

treaty negotiation 协约谈判

treaty reinsurance business 协约再保险业务

trend analysis

趋势分析

trend growth

趋势增长

trend growth rate

趋势增长率

trend line

趋向线

trend projection

趋势预测

triennial equalization account 三年平均帐

triennial grant

三年一次的拨款

trigger point

触发点

trigger ratio

触发比率

trim back

削减

troy

302

金衡制

true account

真实帐目

true annual percentage rate 真正百分比年利率

true market value 真正市值

true owner

真正拥有人

trust

信托

trust account

信托帐户

trust assets

信托资产

trust capital

信托资本

trust company

信托公司

trust corporation 信托法团

trust deed

信托契据；信托契约

trust estate

信托产业

trust for sale

售产信托

trust fund

信托基金

trust instrument 信托文书

trust liabilities

信托负债

trust money

信托金钱

trust of a public character 属公共性质的信托

303

trust period

信托期

trust property

信托财产

trust receipt

信托收据

trust securities

信托证券

trust will

信托遗嘱

trustee

受托人

trustee company

受托人公司

trustee for sale

售产受托人

trustee of residuary estate 剩余遗产受托人

trustee's account

受托人帐目

trustees trading account 受托人营业帐目

trusteeship

托管权

trustor

信托人

turnover

交投量；营业额；成交额

turnover tax

按营业额征收的税项；营业税

304

UCO Bank

合众银行

ultimate controlling company 最终控股公司

ultimate controlling interest 最终控制权益

ultimate holding company 最终控股公司

umbrella fund

伞子基金

unabsorbed allowance

剩余免税额

unabsorbed loss

未吸纳亏损

unallocable expenditure

不能分配的开支

Unallocated Stores Suspense Account 未编配物料暂记帐

unallowed expenditure

未获免税的开支

unappropriated profit

未分配利润

unavoidable commitment 不可避免的承担

uncalled capital

未催缴资本；未催缴股本

uncalled share capital

未催缴股本

uncapitalized interest

未化作本金的利息

uncashed dividend

未兑现股息

uncertificated system

305

无股票证明书制度

unclaimed deposit

尚未支付存款；未领存款

unclaimed fund

无人申索的款项

uncommitted balance 未定用途的结余款项

unconfirmed letter of credit 非保兑信用证

uncovered deficit 不能抵销的赤字

uncovered option 无备兑期权

uncovered position 未平仓

uncrossed cheque 未经划线的支票

under margin

保证金不足

under-assessment [taxation] 评税偏低

underestimate

低估

under-expenditure

支出节余；未达预期开支

underlying assets 相关资产

underlying share 期权基础股份

underlying trend of inflation 通货膨胀基本趋势

underspending

未用尽款项

understatement

少报

understatement of income 少报入息；少报收入

306

understatement of profit

少报利润

undertaking

承诺；企业

undervalued currency

定值偏低的货币；低估通货

underwrite

包销；承保

underwriter

承保人；包销商

underwriting agreement

包销协议

underwriting commission 包销佣金

underwriting commitment 包销承担

underwriting contract

包销合约

underwriting facilities

包销通融

underwriting margin

承保利润

underwriting profit

承保利润

underwriting result

承保业绩

underwriting year basis

承销年度基准

undischarged bankrupt

未获解除破产的破产人

undischarged commitment 未注销承担额

undistributed money

未分发款项

undistributed post-acquisition reserve 收购后未分配储备

307

undistributed profit

未分配利润

undivided profit

未分利润

undue fluctuation

过度波动

undue movement in share prices

股价不正常的波动

undue risk

不合理的风险

unduly burdensome

过于沉重的负担；不合理的负担

unearned premium

未满期保费

unearned premium portfolio

未满期保费组合

unencumbered

无产权负担

unendorsed cheque

未经背书的支票

unexpended balance

未支用的结余款项

unexpired risk

未过期风险

unfavourable balance

逆差

unfunded liabilities

无资金准备的负债

Unified Exchange [presently known as Stock Exchange of Hong Kong Limited]联合交易所〔现称香港联合交易所有限公司〕

Unified Exchange Compensation Fund

联合交易所赔偿基金

uniform debenture

划一的债权证

unilateral relief from double taxation

单方面实施双重课税的宽免

unilateral restraint

308

单方限制

unilateral undertaking

单方承诺

unincorporated body

非法人团体

unincorporated business

并未注册为法团的企业；非公司企业

Union Bank of Hong Kong Ltd.

香港友联银行有限公司

Union Finance Limited

友联财务有限公司

unissued share

尚未发行的股份

unit cost basis

以单位成本为基础

unit holder

单位持有人

unit liabilities

单位负债

unit trust

单位信托

unit trust fund

单位信托基金

unit trust manager

单位信托经理

unit trust scheme

单位信托计划

unit value

单位价格

unit value index

单位价格指数

United Chinese Bank Ltd.

中国联合银行有限公司

United Kingdom Royal Mint

英国皇家铸币局

United Nations Commission on International Trade Law [UNCITRAL]联合国国际贸易法委员会

309

United Nations Development Programme [UNDP] 联合国开发计划署

United Overseas Bank Ltd.

大华银行

United States Dollar [USD]

美元

University Grants Committee [UGC]

大学教育资助委员会〔教资会〕

unlawful pawning

非法当押

unlimited company

无限公司

unlimited liability investment

无限责任的投资

unliquidated damages

未经算定损害赔偿

unliquidated debt

未经算定债权

unlisted company

非上市公司

unlisted securities

非上市证券

unnecessary expenses

不必要开支

unpaid capital

未缴资本

unprofitable

无利可图

unprofitable contract

无利可图的合约

unqualified acceptance

无规限承兑

unquantifiable assets

不可用数量估计的资产

unquoted assets

非上市资产

310

unquoted issue 非上市股票

unquoted securities 非上市证券

unquoted share 非上市股票

unrealized profit 未实现利润

unredeemed goods 未赎回物品

unregistered company 非注册公司

unregistered share 未登记股份

unreimbursed charges 未偿付费用

unsatisfied debt 未完全清付债款

unsecured

无抵押

unsecured creditor 无抵押债权人

unsecured guaranteed bond 无抵押的保证债券

unsecured liabilities 无抵押债务

unsecured loan 无抵押贷款

unsecured loan stock 无抵押债权股额

unsecured obligation 无抵押的负债

unsecured paper assets 无担保的票据资产

unsettled contract 未交收合约

unsettled order report

311

逾期交收报告

unsettled position

未完成的合约；未成交的买卖；未平仓

unsolicited call

主动与准客户接触

unspent balance

未用余额

unspent grant

未拨用的补助金

unsystematic risk

非系统性风险

unusual transaction

不寻常的交易

unwanted stamp

不需用的印花

unwritten sale agreement

非书面买卖协议

up limit

升停板

up reversal

回升

uplift

撤销；解除

up-market

高档市场

upset premium

标金底价

upset price

拍卖底价；最低售价

upswing

上升；回升

uptrend

升势；上扬

upturn

回升

upward adjustment

向上调整

312

usual rate of net profit 通常纯利润率

usufruct

使用收益权

utilities sectorial index 公用事业分类指数

utilities sub-index 公用事业分类指数

utility charges

公用事业设施收费

utility-type undertaking 公用事业式企业

313

valid and subsisting bill

有效及现存的汇票

valid bilateral netting arrangement 有效双边净额结算协议

valid branch registration certificate 有效分行登记证

valid business registration certificate 有效商业登记证

valid discharge

有效责任解除

valid endorsement

有效背书

valuable consideration

有值代价

valuation

估值；估价

valuation balance sheet

估值资产负债表

valuation date

估值日期

valuation effect

估值效果

valuation list

估价册

valuation of assets

资产估值

valuation report

估值报告

valuation strain

估值负担

value

价值

value at cost

314

成本值

value index

价值指数

value index for construction works

建筑工程价格指数

value of cash-sweep chances

现金彩票活动的中彩机会的价值

value of cash-sweep tickets sold

现金彩票活动售出的彩票价值

value of construction works

建筑工程总值

value of distribution

分派价值

value of export

出口货值

value of gross output

总产量的价值

value of import

进口货值

value of property

财产的价值

value of re-export

转口货值

value of sum assured

承保款项值

value of the consideration

代价所值

value-added product

附加值产品

value-added tax [VAT]

增值税

value-at-risk model

风险数值模式

value-for-money

衡工量值；合乎经济原则；合乎经济效益；物有所值

value-for-money audit

衡工量值式审计；衡工量值式核数

315

value-for-money criterion 衡工量值的准则

value-for-money study 衡工量值式研究

valuer

估价员；估价师；估值师

value-weighted index 价值加权指数

variable

变数；变动因素

variable interest investment 浮息投资

variable interest securities 浮息证券

variation

波动

variation of contract 更改合约的条款

vendor

卖方；出售人；售卖人

venture capital

创业资金；风险资本

Venture Capital Fund 创业资本基金

venture capital market 创业资金市埸

venture company 创业公司

very substantial acquisition 非常重大的收购事项

vested annuity

既得年金

vested estate

既得产业权

vested interest

既得权益；既得利益

316

vested liabilities

既有负债

vested reversionary bonus 既得的复归红利

vesting date

归属日期

vesting order

归属令

viability

健全性；稳健性；财政上可行性

Vienna Stock Exchange 维也纳证券交易所

Vietnam Finance Company Limited 越南财务有限公司

virement

转帐

visible trade

有形贸易

visible trade account

有形贸易帐

visible trade deficit

有形贸易逆差

visible trade gap

有形贸易差额

volatility

波动不定；股价波动

volume index

物量指数

volume of business

营业总额

volume of trading

交投量；交易量

volume of transaction

成交额；交易量

voluntarily surrender

自愿交回

voluntary agreement

317

无偿协议

voluntary chargeable agreement for sale 可予征收印花税的无偿买卖协议

voluntary code

自律守则

voluntary disclosure of tax evasion 自动表白逃税情形

voluntary disposition

无偿产权处置

voluntary liquidation

自动清盘

voluntary settlement

无偿授产安排

voluntary winding-up

自动清盘

vote

拨款

vote on account

临时拨款

vote on account warrant

临时拨款令；临时支款授权书

vote on supplementary warrant

追加备付款项令；追加支款授权书

voting of fund

拨款

voting share

有表决权股份

voucher

凭单；支款凭证；付款凭证；付款凭单

318

wage

工资

waiver

宽免；豁免；放弃

waiver of fees

宽免费用

waiver of loan

免除还款

warehouse

仓库

warrant

认股权证；拨款令；支款授权书

warrant exercisable

可行使的认股权证

warrant exercised [listing method] 行使认股权证〔上市方式〕

warrant issue prospectus 认股权证发行章程

warrant stock

认股权证；认购股权证书

warrant to subscribe

认购权证

wash sale

虚假销售；对销交易

Wayfoong Credit Limited 丰授信财务有限公司

Wayfoong Finance Ltd. 丰财务有限公司

wayward and erratic movement 反复及不正常的变动

weak

疲弱；偏软

319

weak consumer spending

消费疲弱

wealth effect

财富效应

weight

权数

weighted average

加权平均数

weighted average of exchange rate

汇率的加权平均数

weighted market capitalization

加权资本市值；加权市价总值

weighted mean salary

加权平均薪金

weighting system of the Consumer Price Index

消费物价指数的权数模式

well-capitalized

资本雄厚

Wellington Stock Exchange

惠灵顿证券交易所

West Germany's Commerzbank Index

西德商银指数

Westdeutsche Landesbank Girozentrale

西德意志州银行〔西德银行〕

Western European economies of greatest reference to Hong Kong 与本港经济最有关系的西欧国家

Western industrialized economy

西方工业国家

Westpac Banking Corporation

西太平洋银行

whitewashed transaction

清洗交易

wholesale bank

批发银行

wholesale banking

批发银行业务

wholesale tax

320

批发税

wholly-owned subsidiary

全资附属公司

W.I. Carr Indosuez Capital Asia Limited 惠嘉融资亚洲有限公司

wider margin of variation

较大幅度的偏差

width of two tax bands

两个税阶的幅度

wilful evasion

蓄意逃税

will

遗嘱；意愿

winding-up

清盘；结束

winding-up order

清盘令

winding-up petition

清盘呈请

winding-up proceeding

清盘程序

Windsor Declaration

《温莎声明》

Wing Hang Bank Ltd.

永亨银行有限公司

Wing Hang Finance Company Limited 永亨财务有限公司

Wing Lung Bank Limited

永隆银行有限公司

Wing Lung Finance Limited 永隆财务有限公司

Winnipeg Commodities Exchange 温尼伯商品交易所

Winnipeg Commodity Clearing Limited 温尼伯商品结算有限公司

with recourse letter of credit 有追索权信用证

321

withdrawal of offer

撤回要约

withholding tax

预扣税；预扣税项

without-profit business

不可分红业务

with-profit business

可分红业务

workforce

工作人口

working balance

周转余额；营运结余

working capital

营运资金；周转资金

Working Group on Corporate Governance [Stock Exchange of Hong Kong Limited] 公司管治工作小组〔香港联合交易所有限公司〕

Working Group on Financial Facilities

财政设施工作小组

Working Group on Hong Kong's Economic Relationship with China

香港与中国经济关系工作小组

Working Group on New Market Development [Stock Exchange of Hong Kong Limited] 新市场发展工作小组〔香港联合交易所有限公司〕

Working Party on Financial Disclosure

财务资料披露工作小组

Working Party on Payment and Settlement System

支付及交收系统工作小组

working population

工作人口

Works Account

工程帐

World Bank

世界银行

World Bank Group

世界银行集团

World Bank/International Monetary Fund Annual Meeting

世界银行／国际货币基金组织年会

322

World Competitiveness Report 19XX [published by the International Institute for Management Development and the World Economic Forum]

《一九ＸＸ年世界竞争力报告书》〔由国际管理发展研究所与世界经济论坛出版〕

World Economic Forum

世界经济论坛

World Gold Council

世界黄金协会

World Trade Organization [WTO]

世界贸易组织〔世贸组织〕

worldwide profit

来自世界各地的利润

wound-up company

清盘公司

write back

拨回；回记

write down

减记

write off

注销；撇帐

write up

增记

written commitment

书面承担

written-down value

折余价值

written-down value on disposal

变卖时折余价值

323

X :

Yamaguchi Bank, Ltd.

山口银行

Yankee bond

扬基债券；美国本土债券

Yasuda Trust & Banking Co. Ltd. 安田信托银行

Yasuda Trust Asia Pacific Limited 安田信托亚太有限公司

year of assessment

课税年度；估价年度

year preceding a year of assessment 课税年度的上一年

yearly rent

年租

year-on-year growth rate 逐年增长率

year-to-year percentage increase 逐年增长的百分率

"yee wui"

义会

yield

收益；收益率

yield curve

收益率曲线

yield of dividend

股息率；股息收益率

yield to maturity

到期收益率

Yien Yieh Commercial Bank Ltd. 盐业银行

Yien Yieh Finance Company Ltd.

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盐业财务有限公司

Yuen Long Industrial Estate Loan 元朗工业贷款

zaibatsu [Japanese]

财阀〔日语〕；大财团

zero coupon bond

无息债券

zero growth

零增长

zero-based budgeting 零基预算

zonal charge

分区收费

Zurich Stock Exchange 苏黎世证券交易所

325

常用会计专业英语

(2009-05-17 11:22:37)

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标签：分类：每日英语

杂谈

国际会计术语英汉对照

Account 账户

Accounting system 会计系统

American Accounting Association 美国会计协会 Audit 审计

Balance sheet 资产负债表

bookkeeping 簿记

cash folw prospects 现金流量预测

certificate in Internal Auditing 内部审计证书

certificate in Management Accounting 管理会计证书 Certificate Public Accountant 注册会计师 cost accounting 成本会计

external users 外部使用者

financial accounting 财务会计

financial accounting standards board 会计准则委员会

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financial forecast 财务预测

generally accepted accounting principles 会计公认原则 general-purpose information 通用目的信息 government accounting office 政府会计办公室 income statement 损益表

institute of internal auditors 内部审计师协会

institute of management accountants 管理会计师协会 integrity 整合性

internal auditing 内部审计

internal control structure 内部控制结构

internal revenue service 国内收入暑

internal users 内部使用者

management accounting 管理会计

return of investment 投资回报

securities ans exchange commission 证券交易委员会 statement of cash flow 现金流量表

statement of financial position 财务状况表

tax accounting 税务会计

accounting equation 会计等式

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articulation 勾稽关系

assets 资产

business entity 企业个体

capital stock 股本

corporation 公司

cost principle 成本原则

creditor 债权人

deflation 通货紧缩

disclosure 披露

expenses 费用

financial statement 财务报表

financial activities 筹资活动

going-concern assumption 持续经营假设 inflatiion 通货膨胀

investing activities 投资活动

owner's equity 所有者权益

parternership 合伙企业

negative cash flow 负现金流量 operating activities 经营活动

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liabilities 负债

positive cash folw 正现金流

retained earning 留存利润

revenue 收入

sole proprietorship 独资企业

slovency 清偿能力

stable-dollar assumption 稳定货币假设 stockholders 股东

stockholders' equity 股东权益

window dressing 门面粉饰

account format 账户式

account payable 应付账款

account receivabla 应收账款

accounting cycle 会计循环

accounting equation 会计等式

accounting receivable turnover 应收账款周转率 accrual basis accounting 债权发生制 accrued dividend 应计股利

accrued expense

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accrued revenue

accumulated depreciation 累计折旧

acid-test ratio 、quick ratio 速动资产与流动负债比例 acquisition cost 购置成本

adjusted trial balance 调整后试算表

adjusting entry 调整分录

adverse

aging of accounts receivable 应收账款的账龄分类 allocable 应分配的

allowance for bad debts 备抵坏账

allowance for depreciation

allowance for doubtful accounts 呆账备抵

allowance for uncollectible accounts 呆账备抵 amortization 摊销、清偿

annuity due 期初年金

allowance method 备抵法

annuity method 年金法

appraisal method 估价法

bad debt 坏账

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bad debts expense

bank discount 银行贴现折扣 bank reconciliation 银行调节表 bank statement 银行对账单 barter 易货交易

benchmarking 基准

board of directors 董事会 bond 证券

bonds payable 应付债券 book value 账面价值 budget 预算

callable bonds 可赎回债券 capital 资金，资本

capital expenditures 资本支出 capital lease 资本租赁 capital paid in 缴入资本 capital stock 股本

capitalize 资本化

carry back 抵前

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carry forward 递延、结转

cash basis accounting 现收现付制

cash disbursements journal 现金支出簿 cash in hand 库存现金

cash receipts journal 现金收入日记账 chart of accounts 会计科目表

classified balance sheet 分类资产负债表 closing entries 结账分录

closing the accounts 结账

collateral 抵押品

common stock 普通股

compound interest 复利

comprehensive income 综合收入 conservatism 谨慎性

consistency principle 一致性

consolidated statements 汇总报表 contingent liability 或有负债 contra account 抵消账户

contract interest rate 约定利率

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contribute capital 缴入资本

control account 控制账户

controlling interest 控制股权权益 convertible bond 可转换债券

convertible preferred stock 可转换优先股 copyright 版权

cost of capital 资本成本

cost of goods sold 销售成本

coupon 息票，减价优待券

credit 信用，贷方

cumulative preferred stock 累积优先股 current assets 流动资产

current liability 流动负债

fair market value 公平市价

FIFO 先进先出法

fixed assets 固定资产

FOB price 离岸价

footnotes 表下注释

franchise 特许权

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freight-in 进货运费

freight-out 销货运费

general journal 普通日记账

general ledger 总分类账

gross book value 账面价值

gross profit 毛利

hedge 套期交易

incremental cost 增值成本

installment 分期付款

instruments 证券，票据

intangible assets 无形资产

interest 利息

inventory 存货

invoice #5@p

issued capital stock 已发行股本 journal entry 日记账

LIFO 后进先出

long-term debt 长期负债

Lower of cost or market 成本市价孰低法

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lump sum 一次性付款 market value 市场价值 markup 涨价

mortgage 抵押，债券 net assets 净资产

obsolete inventory 作废存货partnership 合伙企业 par value 面值

patent 专利权

payroll 工资单

pension fund 养老基金 pension plan 养老金计划 physical inventory 实地盘点pledged assets 抵押资产 posting 过账

P&E 固定资产

preference shares 优先股 preferred stock 优先股 premium 溢价

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present value 现值

principal 本金

refinance 再筹资

refund 退还，再筹资

retained earnings 留存收益

salvage value 挽救价值（残值） security 证券，担保品

segment 分部

service life 使用年限

stockholders equity 股东权益

stock discount 股票折价

straight line method 直线法

subsidiary ledger 明细分类账

sum-of-the-year-digits methods 年数总和法 tangible assets 有形资产

voucher check 凭单支票

withholding 预扣

worksheets 工作底稿

write down 减计

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write off 转销，注销

year-end-adjustment 年终调整 current assets 流动资产

cash and cash equivalents 货币资金 cash 现金

cash in bank 银行存款

chashier's cheque 银行本票 bank draft 银行汇票

credit card 银行汇票

guarantee deposits 保证金

short-term investments 短期投资 corporate bonds 债券

corporate funds 基金

falling price reserves 跌价准备 account receivable 应收账款 note receivable 应收票据

bank acceptance 银行承兑汇票 trade acceptance 商业承兑汇票 dividend receivable 应收股利

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interest receivable 应收利息

other receivable 其他应收款

bad debt reserves 坏账准备

advanced money 预付账款

subsidies of receivable 应收补贴款

inventory 存货

suppliers purchasing 物资采购

raw material 原材料

wrappage 包装物

Low-value consumption goods 低值易耗品

materials cost variance 材料成本差异

semi-finished goods 自制半成品

finished-goods 库存商品

difference between purchasing and selling price 商品进销差价 trust to and sell the goods on a commission basis 委托代销商品 work in process-outsourced 委托加工

commissioned and sell the goods on a commission basis 受托代销商品collect money and send out the goods by stages 分期收款发出商品 deferred and prepaid expenses 待摊费用

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long-term investment 长期投资

long-term investment on stocks 长期股权投资

investment on stocks 股票投资

other investment on stocks 其他股权投资

long-term investment on bonds 长期债权投资

investment on bonds 债券投资

other investment on bonds 其他债权投资

long-term investments depreciation reserves 长期投资减值准备 stocks rights investment depreciation reserves股权投资减值准备 creditor's rights investment depreciation reserves 债权投资减值准备 entrust loans 委托贷款

principal 本金

interest 利息

depreciation reserves 减值准备

fixed assets 固定资产

building 房屋

structure 建筑物

machinery equipment 机器设备

transportation facilities运输设备

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instruments and implement 工具器具

accumulated depreciation 累计折旧

fixed assets depreciation reserves 固定资产累计折旧

building/structure depreciation reserves 房屋、建筑物减值准备 machinery equipment depreciation reserves 固定资产减值准备 project goods and material 工程物资

special-purpose material 专用材料

special-purpose equipment 专用设备

prepayments for equipment 预付设备款

preparative instruments and implement 预备的工具器具 construction-in-process 在建工程

erection works 安装工程

erecting equipment-in-process 在安装设备

technical innovation project 技术改造工程

general overhaul project 大修理工程

construction-in-process depreciation reserves 在建工程减值准备 liquidation of fixed assets 固定资产清理

intangible assets 无形资产

patents 专利权

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Non-patents 非专利技术

trademarks ，trade names 商标权

copyrights 著作权

goodwill 商誉

intangible assets depreciation reserves 无形资产减值准备 patents rights depreciation reserves 专利权减值准备 trademark rights depreciation reserves 商标权减值准备 unacknowledged financial charges 未确认融资费用 wait deal assets loss or income 待处理财产损益

long-term deferred and prepaid expenses 长期待摊费用 wait deal current assets loss or income 待处理流动资产损益wait deal fixed assets loss or income 待处理固定资产损益 current liability 流动负债

short-term borrowing 短期借款

Notes payable 应付票据

bank acceptance 银行承兑票据

trade acceptance 商业承兑票据

account payable 应付账款

deposit received 预收账款

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proxy sale goods revenue 代销商品款

accrued wages 应付工资

accrued welfarism 应付福利费

dividends payable 应付股利

tax payable 应交税金

value added tax payable 应交增值税

input tax 进项税或者 withholding on VAT

output tax 销项税或者 substituted money on VAT

paying tax 已交税金

unpaid VAT changeover 转出未交增值税

tax decuction 减免税款

tax reimbursement for export 出口退税

changeover input VAT 进项税转出

export deduct domestic sales goods tax 出口抵减内销产品应纳税额 unpaid VAT 未交增值税

business tax payable 应交营业税

consumption tax payable 应交消费税

resources tax payable 应交资源税

income tax payable 应缴所得税

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increment tax on land value payable 应交土地增值税

tax for maintaining and building cities payable 应交城建税 housing property tax payable 应交房产税

tenure tax payable 应交土地使用税

vehicle and vessel usage license plate tax payable 应交车船使用税individuals income tax payable 应缴个人所得税

other fund in conformity with paying 其他应交款

other payable 其他应付款

drawing expenses in advance 预提费用

other liabilities 其他负债

pending changeover assets value 待转资产价值

anticipation liabilities 预计负债

long-term loans 长期借款

long-term liabilities 长期负债

long-term loans due within one year一年内到期的长期负债 long-term loans due over one year 一年后到期的长期负债 bonds payable 应付债券

face value ，par value 债券面值

premium on bonds 债券溢价

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discount on bonds 债券折价

accrued interest 应计利息

long-term account payable 长期应付款

accrued financial lease outlay 应付融资租赁款

long-term account payable due within one year 一年内到期的长期应付款 long-term account payable due over one year 一年后到期的长期应付款 special payable 专项应付款

long-term special payable due within one year 一年内到期的专项应付款 long-term special payable due over one year 一年后到期的专项应付款 owners’ equity 所有者权益

paid-up capital 实收资本

paid-up stocks 实收股本

investment returned 已归还投资

capital reserves 资本公积

capital premium 资本溢价

stock premium 股本溢价

receive non-cash donate reserve 接受捐赠非现金资产准备

stock right investment reserves 股权投资准备

allocate sums changeover in 拨款转入

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foreign currency capital 外币资本折算差额

other capital reserves 其他资本公积

legal surplus 法定盈余公积

free surplus reserves 任意盈余公积

legal public welfare fund 法定公益金

reserve fund 储备基金

Enterprise expansion fund 企业发展基金

profits capitalized on return of investment 利润归还投资

profits 利润

current year profits 本年利润

profit distribution 利润分配

other changeover in 其他转入

withdrawal legal surplus 提取法定盈余公积

withdrawal legal public welfare 提取法定公益金

withdrawal reserve funds 提取储备基金

withdrawal reserves for business expansion 提取企业发展基金

withdrawal staff and workers' bonus and welfare fund 提取职工奖励及福利基金 preferred stock dividends payable 应付优先股股利

withdrawal other common accumulation fund 提取任意盈余公积

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common stock dividends payable 应付普通股股利

common stock dividends change to assets 转作资本的普通股股利 undistributed profit 未分配利润

cost 成本

cost of manufacture 生产成本

base cost of manufacture 基本生产成本

auxiliary cost of manufacture 辅助生产成本

manufacturing overhead 制造费用

materials 材料费

executive salaries 管理人员工资

wages 薪水，工资

bonus 将近

retirement allowance 退职金

outsourcing fee 外保劳务费

employee benefits 、employee welfare 福利费

conference 会议费

special duties 加班餐费

correspondence 通讯费

water and steam 水电取暖费

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taxes and dues 税费

rent 租赁费

maintenance 维修保养费

vehicles maintenance 车辆维护费 education and training 培训费

entertainment 接待费

books and printing 图书、印刷费 transportation 交通运输，输送

insurance premium 保险费

commission 手续费

sundry charges 杂费

depreciation expenses 折旧费

article of consumption 机物料消耗 labor protection fees 劳动保护费

loss on seasonality cessation 季节性停工损失 service cost 劳务成本

profits and loss 损益

income 收入

operating income 业务收入

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prime operating income 主营业务收入

sales revenue 产品销售收入

service revenue 服务收入

other operating revenue 其他业务收入

sales materials 材料销售

wrappage lease 包装物出租

remise right of assets revenue 出让资产使用权收入

reimbursement of income tax 所得税返还

other revenue 其他收入

investment income 投资收益

current investment income 短期投资收益

long-term investment income长期投资收益

withdrawal of entrusted loans reserves 计提的委托贷款减值准备 subsidize revenue 补贴收入

subsidize revenue from country 国家扶持补贴收入

other subsidize revenue 其他补贴收入

Non-operating income 营业外收入

non-cash deal income 非货币性交易收益

cash overage 现金溢于

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Net income on disposal of fixed assets 处置固定资产净收益 income on sales of intangible assets 出售无形资产收益 fixed assets inventory profit 固定资产盘盈

net amercement income 罚款净收入

outlay 支出

revenue charges 业务支出

operating cost 主营业务成本

cost of goods sold 产品销售成本

cost of service 服务成本

tax and associate charge 主营业务税金及附加

consumption tax 、exercise duty 消费税

tax for maintaining and building cities 城市维护建设税 resources tax 资源税

increment tax on land value 土地增值税

other business expenses 其他业务支出

other cost of service 其他劳务成本

operating expenses 营业费用

consignment commision charge 代销手续费

exhibition fees 栅栏非

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advertising fees 广告费

adminisstrative expenses 管理费用

staff salaries 职工工资

repair charge 修理费

office allowance 办公费

travelling expense 差旅费

labour union expenditures 工会经费

research and development expenses 研究与开发费 unemployment insurance 待业保险费

medical insurance 医疗保险

intermediary organs 聘请中介机构费

consult fees 咨询费

legal fees 诉讼费

technology transfer fees 技术转让费

mineral resources compensation fees 矿产资源补偿费 pollution discharge fees 排污费

housing property tax 房产税

finance charge 财务费用

interest exchange 利息支出

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foreign exchange loss 汇兑损失

special-borrowing cost 专门借款费用 nonbusiness expenditure 营业外支出 donation outlay 捐赠支出

depreciation reserves 减值准备金

extraordinary loss 非常支出

loss on arrangement 债务重组损失

amercement outlay 付款支出

income tax 所得税

prior year income adjustment 以前年度损益调整

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