求财金英语专业术语，英汉都要有的

我想找金融行业专业术语词汇，英汉对照的那种，除了百度文库哪里还有？MBA智库能找到吗？~

应该可以吧，之前有在那边看到过相关的，看着还挺实用的。

财会实务英语-Account reconciliation

Chen: Ms Liu, these are the account reconciliation for our ledgers for Last month, and there are still some minor mistakes. We need to adjust the wrong records in this month.

Liu: OK. That's good, thanks for your work. And please inform them to pay attention to the manual work.

陈：刘小姐，这些是我们上个月总账的对账报告，仍然还是有一些小错误。这需要我们在这个月进行调账。

刘：好的，谢谢你的工作。并且请通知他们在工作中要尽量避免手工操作时的错误。

Lin: Hello, this is Lin from A company. A week ago, we delivered some materials to your company, and these have been accepted. When will you pay us the progress payment?

Liu: Have you submit the invoice? After we receive the invoice, and check with the contract department to verify the amount, we'll process payment.

林：你好，我是A公司的林先生。上个星期， 我们送了一批材料到贵公司，并且已经验收完毕。请问贵公司什么时候付给我们进度款？

刘：你们已经把发票给我们公司了吗？ 我们收到发票，并且和合同部都确认无误后，就会很快付款的。

Liu: Sir, after hard negotiation, the bank agreed to loan us a 500000－Yuan short－term credit at last.

Cheng: That is great! I am just worrying about the working capital. Thank you for your hard working these days!

刘：经理，经过艰苦的谈判，我们终于同银行谈妥了一笔50万元的短期贷款。

陈：太好了!我还正为周转资金发愁哪。谢谢你这些天来的努力工作！

Zhang: Hello, Ms Liu. This is Li .I found that we had left out a payout during checking the voucher.

Liu: I thought as much! Then it is understandable that the bank statement is right. Ok, problem is solved. Please add the account!

李：刘小姐您好，我是小李啊。我查了原始凭证，发现是我们漏记了一笔支出。

张：果然不出我所料！难怪银行这里没问题。那好吧，请你把这笔账补上吧。

Liu: Hello, I am the accountant of company A, and my surname is Liu.Please check the bank statement for me, because something is wrong. Thank you!

Zhang: No problem! Please take the bank statement to me. Mmm……Ms Liu, this bank statement is the same with the computer.

刘：您好，我姓刘，是A公司的会计，麻烦您帮我核实一下这份银行对账单好吗？因为我们有些数目对不上，谢谢！

张：好的，请把银行对账单给我。嗯…… 刘小姐，我用电脑核对了一遍，这份银行对账单没有错。


Zhang: Look here, Ms Liu, I cannot find a 30000－Yuan payout in the Journal, which is noted in the bank statement.

Liu: It is impossible! Let me have a look! It's true. I will come to the bank tomorrow, and you check the voucher, ok!

张：刘小姐，您看，银行寄来的对账单中有一笔30000元人民币的支出和我们日记账对不上啊！

刘：怎么可能？让我看一看，还真是啊，明天我到银行去核对一下，你查查原始凭证好吗？
Zhang: Hello, Ms liu! This is your registered letter. Please sign for it.

Liu: Hello! Oh, this letter is the bank statement from our correspondent bank. We are all waiting for it to close the account at the end of the month. Thank you very much!

赵：刘小姐您好！这是您的挂号信，请您签收。

刘：您好！哦！这是我们公司开户银行寄来的对账单，我们月底做账都等着它呢，太谢谢你了！

acquiring company 收购公司
bad loan 呆帐
chart of cash flow 现金流量表
clearly-established ownership 产权清晰
debt to equity 债转股
diversity of equities 股权多元化
economy of scale 规模经济
emerging economies 新兴经济
exchange-rate regime 汇率机制
fund and financing 筹资融资
global financial architecture 全球金融体系
global integration, globality 全球一体化，全球化
go public 上市
growth spurt （经济的）急剧增长
have one's "two commas" 百万富翁
hedge against 套期保值
housing mortgage 住房按揭
holdings 控股，所持股份
holding company 控股公司
initial offerings 原始股
initial public offerings 首次公募
innovative business 创新企业
intellectual capital 智力资本
inter-bank lending 拆借
internet customer 网上客户
investment payoff period 投资回收期
joint-stock 参股
mall rat 爱逛商店的年轻人
means of production 生产要素
(the)medical cost social pool for major diseases
大病医疗费用社会统筹
mergers and acquisitions 并购
mobile-phone banking 移动电话银行业
moods 人气
net potato 网虫
non-store seling 直销
offering 新股
online-banking 网上银行业
online-finance 在线金融
online client （银行的）网上客户
paper profit 帐面收益
physical assets 有形资产
project fund system 项目资本金制度
pyramid sale 传销
recapitalize 资产重组
regional corrency blocks 地区货币集团
regulate 调控
sell off 变现
share(stock) option 期权，股票认购权
smart card 智能卡
slash prices 杀价
spare capacity 闲置的生产能力
strong growth 强劲的增长势头
switch trade 转手贸易
take…public 上市
tap the idle assets 盘活存量资产
transaction （银行的） 交易
transfer payment from the exchequer
财政转移支付
venture-capital 风险资本
virtual bank 虚拟银行
wire transfer 电子转帐

经济金融术语汉英对照表 D

D
打白条 issue IOU
大额存单 certificate of deposit（CD）
大额提现 withdraw deposits in large amounts
大面积滑坡 wide-spread decline
大一统的银行体制 （all-in-one）mono-bank system
呆账（请见“坏账”） bad loans
呆账准备金 loan loss reserves（provisions）
呆滞贷款 idle loans
贷款沉淀 non-performing loans
贷款分类 loan classification
贷款限额管理 credit control;to impose credit ceiling
贷款约束机制 credit disciplinary（constraint）mechanism
代理国库 to act as fiscal agent
代理金融机构贷款 make loans on behalf of other institutions
戴帽贷款 ear-marked loans
倒逼机制 reversed transmission of the pressure for easing monetary condition
道德风险 moral hazard
地区差别 regional disparity
第一产业 the primary industry
第二产业 the secondary industry
第三产业 the service industry;the tertiary industry
递延资产 deferrable assets
订货不足 insufficient orders
定期存款 time deposits
定向募集 raising funds from targeted sources
东道国（请见“母国”） host country
独立核算 independent accounting
短期国债 treasury bills
对冲操作 sterilization operation;hedging
对非金融部门债权 claims on non-financial sector
多种所有制形式 diversified ownership

经济金融术语汉英对照表 E-F

E
恶性通货膨胀 hyperinflation
二级市场 secondary market

F
发行货币 to issue currency
发行总股本 total stock issue
法定准备金 required reserves;reserve requirement
法人股 institutional shares
法人股东 institutional shareholders
法治 rule of law
房地产投资 real estate investment
放松银根 to ease monetary policy
非现场稽核 off-site surveillance（or monitoring）
非银行金融机构 non-bank financial institutions
非赢利性机构 non-profit organizations
分税制 assignment of central and local taxes;tax assignment system
分业经营 segregation of financial business（services）;division of business scope based on the type of financial institutions
风险暴露（风险敞口） risk exposure
风险管理 risk management
风险意识 risk awareness
风险资本比例 risk-weighted capital ratios
风险资本标准 risk-based capital standard
服务事业收入 public service charges;user's charges
扶贫 poverty alleviation
负增长 negative growth
复式预算制 double-entry budgeting;capital and current budgetary account

经济金融术语汉英对照表 G

G
改革试点 reform experimentation
杠杆率 leverage ratio
杠杆收购 leveraged buyout
高息集资 to raise funds by offering high interest
个人股 non-institutional shares
根本扭转 fundamental turnaround（or reversal）
公开市场操作 open market operations
公款私存 deposit public funds in personal accounts
公用事业 public utilities
公有经济 the state-owned sector;the public sector
公有制 public ownership
工业成本利润率 profit-to-cost ratio
工业增加值 industrial value added
供大于求 supply exceeding demand;excessive supply
鼓励措施 incentives
股份合作企业 joint-equity cooperative enterprises
股份制企业 joint-equity enterprises
股份制银行 joint-equity banks
固定资产贷款 fixed asset loans
关税减免 tariff reduction and exemption
关税减让 tariff concessions
关税优惠 tariff incentives;preferential tariff treatment
规范行为 to regularize（or standardize）…behavior
规模效益 economies of scale
国计民生 national interest and people's livelihood
国家对个人其他支出 other government outlays to individuals
国家风险 country risk
国际分工 international division of labor
国际收支 balance of payments
国有独资商业银行 wholly state-owned commercial banks
国有经济（部门） the state-owned（or public）sector
国有企业 state-owned enterprises（SOEs）
国有制 state-ownership
国有资产流失 erosion of state assets
国债回购 government securities repurchase
国债一级自营商 primary underwriters of government securities
过度竞争 excessive competition
过度膨胀 excessive expansion
过热迹象 signs of overheating

经济金融术语汉英对照表 H

H
合理预期 rational expectation
核心资本 core capital
合资企业 joint-venture enterprises
红利 dividend
宏观经济运营良好 sound macroeconomic performance
宏观经济基本状况 macroeconomic fundamentals
宏观调控 macroeconomic management（or adjustment）
宏观调控目标 macroeconomic objectives（or targets）
坏账 bad debt
还本付息 debt service
换汇成本 unit export cost;local currency cost of export earnings
汇兑在途 funds in float
汇兑支出 advance payment of remittance by the beneficiary's bank
汇率并轨 unification of exchange rates
活期存款 demand deposits
汇率失调 exchange rate misalignment
混合所有制 diversified（mixed）ownership
货币政策态势 monetary policy stance
货款拖欠 overdue obligations to suppliers

经济金融术语汉英对照表 J

J
基本建设投资 investment in infrastructure
基本经济要素 economic fundamentals
基本适度 broadly appropriate
基准利率 benchmark interest rate
机关团体存款 deposits of non-profit institutions
机会成本 opportunity cost
激励机制 incentive mechanism
积压严重 heavy stockpile;excessive inventory
挤提存款 run on banks
挤占挪用 unwarranted diversion of（financial）resources（from designated uses）
技改投资 investment in technological upgrading
技术密集型产品 technology-intensive product
计划单列市 municipalities with independent planning status
计划经济 planned economy
集体经济 the collective sector
加大结构调整力度 to intensify structural adjustment
加工贸易 processing trade
加快态势 accelerating trend
加强税收征管稽查 to enhance tax administration
加权价 weighted average price
价格放开 price liberalization
价格形成机制 pricing mechanism
减亏 to reduce losses
简化手续 to cut red tape;to simplify（streamline）procedures
交投活跃 brisk trading
缴存准备金 to deposit required reserves
结构扭曲 structural distortion
结构失调 structural imbalance
结构性矛盾突出 acute structural imbalance
结构优化 structural improvement（optimization）
结汇、售汇 sale and purchase of foreign exchange
金融脆弱 financial fragility
金融动荡 financial turbulence
金融风波 financial disturbance
金融恐慌 financial panic
金融危机 financial crisis
金融压抑 financial repression
金融衍生物 financial derivatives
金融诈骗 financial fraud
紧缩银根 to tighten monetary policy
紧缩政策 austerity policies;tight financial policies
经常账户可兑换 current account convertibility
经济特区 special economic zones（SEZs）
经济体制改革 economic reform
经济增长方式的转变 change in the main source of economic growth（from investment expansion to efficiency gains）
经济增长减速 economic slowdown;moderation in economic growth
经济制裁 economic sanction
经营自主权 autonomy in management
景气回升 recovery in business activity
境外投资 overseas investment
竞争加剧 intensifying competition
局部性金融风波 localized（isolated）financial disturbance

经济金融术语汉英对照表 K-L

K
开办人民币业务 to engage in RMB business
可维持（可持续）经济增长 sustainable economic growth
可变成本 variable cost
可自由兑换货币 freely convertible currency
控制现金投放 control currency issuance
扣除物价因素 in real terms;on inflation-adjusted basis
库存产品 inventory
跨国银行业务 cross-border banking
跨年度采购 cross-year procurement
会计准则 accounting standard

L
来料加工 processing of imported materials for export
离岸银行业务 off-shore banking（business）
理顺外贸体制 to rationalize foreign trade regime
利率杠杆的调节作用 the role of interest rates in resource allocation
利润驱动 profit-driven
利息回收率 interest collection ratio
联行清算 inter-bank settlement
连锁企业 franchise（businesses）;chain businesses
良性循环 virtuous cycle
两极分化 growing income disparity;polarization in income distribution
零售物价指数 retail price index（RPI）
流动性比例 liquidity ratio
流动资产周转率/流通速度 velocity of liquid assets
流动资金贷款 working capital loans
流通体制 distribution system
流通网络 distribution network
留购（租赁期满时承租人可购买租赁物） hire purchase
垄断行业 monopolized industry（sector）
乱集资 irregular（illegal）fund raising
乱收费 irregular（illegal）charges
乱摊派 unjustified（arbitrary）levies

经济金融术语汉英对照表 M-P

M
买方市场 buyer's market
卖方市场 seller's market
卖出回购证券 matched sale of repo
贸易差额 trade balance
民间信用 non-institutionalized credit
免二减三 exemption of income tax for the first two years ofmaking profit and 50% tax reduction for thefollowing three years
明补 explicit subsidy
明亏 explicit loss
名牌产品 brand products
母国（请见“东道国”） home country

N
内部控制 internal control
内部审计 internal audit
内地与香港 the mainland and Hong Kong
内债 domestic debt
扭亏为盈 to turn a loss-making enterprise into a profitable one
扭曲金融分配 distorted allocation of financial resources
农副产品采购支出 outlays for agricultural procurement
农村信用社 rural credit cooperatives（RCCs）

P
泡沫效应 bubble effect
泡沫经济 bubble economy
培育新的经济增长点 to tap new sources of economic growth
片面追求发展速度 excessive pursuit of growth
平衡发展 balanced development
瓶颈制约 bottleneck（constraints）
平稳回升 steady recovery
铺底流动资金 initial（start-up）working capital
普遍回升 broad-based recovery
配套改革 concomitant（supporting）reforms
配套人民币资金 local currency funding of…

经济金融术语汉英对照表 Q-R

Q
企业办社会 enterprises burdened with social responsibilities
企业集团战略 corporate group strategy
企业兼并重组 company merger and restructuring
企业领导班子 enterprise management
企业所得税 enterprise（corporate）income tax
企业效益 corporate profitability
企业资金违规流入股市 irregular flow of enterprise funds into the stock market
欠税 tax arrears
欠息 overdue interest
强化税收征管 to strengthen tax administration
强制措施 enforcement action
翘尾因素 carryover effect
切一刀 partial application
清理收回贷款 clean up and recover loans
（破产）清算 liquidation
倾斜政策 preferential policy
区别对待 differential treatment
趋势加强 intensifying trend
全球化 globalization
权益回报率 returns on equity（ROE）
缺乏后劲 unsustainable momentum

R
绕规模贷款 to circumvent credit ceiling
人均国内生产总值 per capita GDP
人均收入 per capita income
人民币升值压力 upward pressure on the Renminbi（exchange rate）
认缴资本 subscribed capital
软贷款 soft loans
软预算约束 soft budget constraint
软着陆 soft landing

经济金融术语汉英对照表 W-X

W
外部审计 external audit
外国直接投资 foreign direct investment （FDI）
外汇储备 foreign exchange reserves
外汇调剂 foreign exchange swap
外汇占款 the RMB counterpart of foreign exchange reserves;the RMB equivalent of offcial foreign exchange holdings
外向型经济 export-oriented economy
外债 external debt
外资企业 foreign-funded enterprises
完善现代企业制度 to improve the modern enterprise system
完税凭证 tax payment documentation
违法经营 illegal business
委托存款 entrusted deposits
稳步增长 steady growth
稳健的银行系统 a sound banking system
稳中求进 to make progress while ensuring stability
无纸交易 book-entry（or paperless/scriptless）transaction
物价监测 price monitoring

X
吸纳流动性 to absorb liquidity
稀缺经济 scarcity economy
洗钱 money laundering
系统内调度 fund allocation within a bank
系统性金融危机 systemic financial crisis
下岗工人 laid-off employees
下游企业 down-stream enterprises
现场稽核 on-site examination
现金滞留（居民手中） cash held outside the banking system
乡镇企业 township and village enterprises（TVEs）
消费物价指数 consumer price index（CPI）
消费税 excise（consumption）tax
消灭财政赤字 to balance the budget;to eliminate fiscal deficit
销货款回笼 reflow of corporate sales income to the banking system
销售平淡 lackluster sales
协议外资金额 committed amount of foreign investment
新经济增长点 new sources of economic growth
新开工项目 new projects;newly started projects
新增贷款 incremental credit; loan increment; credit growth; credit expansion
新增就业位置 new jobs;new job opportunities
信贷规模考核 review the compliance with credit ceilings
信号失真 distorted signals
信托投资公司 trust and investment companies
信息不对称 information asymmetry
信息反馈 feedback（information）
信息共享系统 information sharing system
信息披露 information disclosure
信用扩张 credir expansion
信用评级 credit rating
姓“资”还是姓“社” pertaining to socialism or capitalism;socialist orcaptialist
行政措施 administrative measures
需求膨胀 demand expansion; excessive demand
虚伪存款 window-dressing deposits
削减冗员 to shed excess labor force
寻租 rent seeking
迅速反弹 quick rebound

经济金融术语汉英对照表 Y-Z

Y
养老基金 pension fund
一刀切 universal application;non-discretionary implementation
一级市场 primary market
应收未收利息 overdue interest
银行网点 banking outlets
赢利能力 profitability
营业税 business tax
硬贷款（商业贷款） commercial loans
用地审批 to grant land use right
有管理的浮动汇率 managed floating exchange rate
证券投资 portfolio investment
游资（热钱） hot money
有市场的产品 marketable products
有效供给 effective supply
诱发新一轮经济扩张 trigger a new round of economic expansion
逾期贷款 overdue loans;past-due loans
与国际惯例接轨 to become compatible with internationally accepted
与国际市场接轨 to integrate with the world market
预算外支出（收入） off-budget （extra-budgetary） expenditure（revenue）
预调 pre-emptive adjustment
月环比 on a month-on-month basis; on a monthly basis

Z
再贷款 central bank lending
在国际金融机构储备头寸 reserve position in international financial institutions
在人行存款 deposits at （with） the central bank
在途资金 fund in float
增加农业投入 to increase investment in agriculture
增势减缓 deceleration of growth;moderation of growthmomentum
增收节支措施 revenue-enhancing and expenditure control measures
增长平稳 steady growth
增值税 value-added tax（VAT）
涨幅偏高 higher-than-desirable growth rate;excessive growth
账外账 concealed accounts
折旧 depreciation
整顿 retrenchment;consolidation
政策工具 policy instrument
政策性业务 policy-related operations
政策性银行 policy banks
政策组合 policy mix
政府干预 government intervention
证券交易清算 settlement of securities transactions
证券业务占款 funding of securities purchase
支付困难 payment difficulty
支付能力 payment capacity
直接调控方式向 to increase the reliance on indirect policy instruments
间接调控方式转变职能转换 transformation of functions
职业道德 professional ethics
指令性措施 mandatory measures
指令性计划 mandatory plan;administered plan
制定和实施货币政策 to conduct monetary policy;to formulate and implement monetary policy
滞后影响 lagged effect
中介机构 intermediaries
中央与地方财政 delineation of fiscal responsibilities
分灶吃饭重点建设 key construction projects;key investment project
周期谷底 bottom（trough）of business cycle
周转速度 velocity
主办银行 main bank
主权风险 sovereign risk
注册资本 registered capital
逐步到位 to phase in;phased implementation
逐步取消 to phase out
抓大放小 to seize the big and free the small（to maintain close oversight on the large state-ownedenterprises and subject smaller ones to market competition）
专款专用 use of funds as ear-marked
转贷 on-lending
转轨经济 transition economy
转机 turnaround
转折关头 turning point
准财政赤字 quasi-fiscal deficit
准货币 quasi-money
资本不足 under-capitalized
资本充足率 capital adequacy ratio
资本利润率 return on capital
资本账户可兑换 capital account convertibility
资不抵债 insolvent;insolvency
资产负债表 balance sheet
资产负债率 liability/asset ratio;ratio of liabilities to assets
资产集中 asset concentration
资产贡献率 asset contribution factor
资产利润率 return on assets （ROA）
资产质量 asset quality
资产组合 asset portfolio
资金成本 cost of funding;cost of capital;financing cost
资金到位 fully funded （project）
资金宽裕 to have sufficient funds
资金利用率 fund utilization rate
资金缺口 financing gap
资金体外循环 financial disintermediation
资金占压 funds tied up
自筹投资项目 self-financed projects
自有资金 equity fund
综合国力 overall national strength（often measured by GDP）
综合效益指标 overall efficiency indicator
综合治理 comprehensive adjustment（retrenchment）;over-haul
总成交额 total contract value
总交易量 total amount of transactions
总成本 total cost
最后贷款人 lender of last resort

这里还有更多。http://www.geocities.jp/ps_dictionary/cedic2/101.htm

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

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 在线项目支出；经常预算支出

above-the-line receipt 在线项目收入；经常预算收入

ABSA Asia Limited 南非联合亚洲有限公司

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 账户余额；账户结余

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 只可转帐；存入收款人账户

account receivable 应收帐款

1

account receivable report 应收帐款报表

account statement 结单；账单；会计财务报表

account title 账户名称；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 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

2

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

3

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 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；预付款账户

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

4

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 咨询委员会〔证券及期货事务监察委

员会〕

Advisory Committee on Diversification 经济多元化咨询委员会

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 非宗教式宣誓〔遗产税〕

affordability 负担能力

African Development Bank 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

5

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

议》

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议》

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议》

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

护投资协议》

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 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 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 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

6

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 涵盖范围〔开支总目或分目〕

ambit of charges 征税范围；收费范围

ownership 所有权；拥有权

ownership in common 分权共有权

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

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

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

Pacific Economic Outlook 《太平洋经济展望》

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

package 整套方案

package concept 整体发展概念

package development 组合发展；整体发展

packing credit 打包贷款；打包放款

packing loan 打包放款

paid-in capital 实缴资本；实缴股本

paid-in share 实收股份

paid-up capital 缴足股本

paid-up share capital 缴足款股本

panic buying 恐慌性抢购

panic selling 恐慌性抛售

paper 票据；文件

paper clearing system 票据交换制度

paper gold 纸黄金

paper profit 账面利润；纸上利润

par of exchange 汇兑平价

par value 票面值

parallel transaction 平行交易

parent company 母公司；控股公司

pari passu 平等权利；同等权益；按相同比例

Paris Bourse 巴黎证券交易所

parity of pay 同等薪酬

parity of subsidy principle 相同津贴的原则；平等津贴原则

part owner 有部分拥有权的人

part ownership 部分所有权

partial bid 部分收购建议

partial endorsement 部分背书

partial offer 部分要约

partial return of contribution 发还部分供款

partial settlement 部分交收

participant 参与者

participating preference share 参与优先股

participation 参与；参加；参股

participation in profit 分红

partly paid share 已缴部分股款的股份

partly paid share capital 已缴部分股款的股本

下面网站里面有很多

建议您去书店找.

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常熟市19551179135： 求翻译几个金融及会计专业术语 - ？
字侨中泰： 1.Reduction of state's stake in listed companies2.Growth rate of the main business income3.Growth rate of profit4.Growth rate of gross margin5.Growth rate of net margin6.Rate of return on assets 手工翻译,参考专业词汇

常熟市19551179135： 求会计英语的专业词汇 - ？
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常熟市19551179135： 求一本财会类英汉词典!!？
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常熟市19551179135： depreciation on invested capital 财会类英语专业术语 急要!!!! - ？
字侨中泰： depreciation on invested capital 投资资本的贬值.投资资本贬值,为何会出现这种情况?这是你财会专业需要考虑的问题.

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