會計英語中英對照

A share Ａ股,；甲類股份

abatement of tax 減稅；減扣免稅額

ABN AMRO Bank N.V. 荷蘭銀行

above-the-line expenditure 線上項目支出,；經(jīng)常預算支出

above-the-line receipt 線上項目收入,；經(jīng)常預算收入

ABSA Asia Limited 南非聯(lián)合亞洲有限公司

absolute change 絕對數(shù)值變更

absolute expenditure 實際開支

absolute guideline figure 絕對準則數(shù)字

absolute interest 絕對權益

absolute order of discharge 絕對破產(chǎn)解除令

absolute profit margin 絕對利潤幅度

absolute value 實值,；絕對值

absolutely vested interest 絕對既得權益

absorbed cost 已吸收成本,；已分攤成本

absorption 吸收,；分攤,；合并

absorption rate 吸收率；攤配率,；分攤率

ACB Finance Limited 亞洲商業(yè)財務有限公司

acceptable form of reciprocity 合理的互惠條件

acceptable rate 適當利率,；適當匯率

acceptance agreement 承兌協(xié)議

acceptance for honour 參加承兌

acceptor 承兌人；接受人,；受票人

acceptor for honour 參加承兌人

accident insurance 意外保險

Accident Insurance Association of Hong Kong 香港意外保險公會

accident insurance scheme 意外保險計劃

accident year basis 意外年度基準

accommodation 通融,；貸款

accommodation bill 通融票據(jù)；空頭票據(jù)

accommodation party 匯票代發(fā)人

account balance 帳戶余額,；帳戶結余

account book 帳簿

account collected in advance 預收款項

account current book 往來帳簿

account of after-acquired property 事后取得的財產(chǎn)報告

account of defaulter 拖欠帳目

account payable 應付帳款

account payee only [A/C payee only] 只可轉帳,；存入收款人帳戶

account receivable 應收帳款

account receivable report 應收帳款報表

account statement 結單；帳單,；會計財務報表

account title 帳戶名稱,；會計科目

accountant's report 會計師報告

Accountant's Report Rules 會計師報告規(guī)則

accounting and auditing procedure 會計與審計程序；會計與核數(shù)程序

Accounting Arrangements 《會計安排》

accounting basis 會計基礎

accounting by Official Receiver 破產(chǎn)管理署署長呈交的帳目

Accounting Circular 《會計通告》

accounting class 會計類別

accounting date 記帳日期,；會計結算日期

accounting for money 款項核算

Accounting Officer 會計主任

accounting period 會計報告期；會計期

accounting policy 會計政策,；會計方針

accounting practice 會計慣例

accounting principle 會計準則

accounting record 會計記錄

accounting report 會計報告

Accounting Services Branch [Treasury] 會計事務部〔庫務署〕

Accounting Society of China 中國會計學會

accounting statement 會計報表

accounting system 會計制度；會計系統(tǒng)

accounting transaction 會計事項,；帳務交易

accounting treatment 會計處理

accounting year 會計年度

accretion 增值,；添加

accrual 應計項目,；應累算數(shù)目

accrual basis 應計制,；權責發(fā)生制

accrual basis accounting 應計制會計,；權責發(fā)生制會計

accrue 應累算；應計

accrued benefit 應累算利益

accrued charges 應計費用

accrued cumulative preference share dividend 應累算的累積優(yōu)先股股息

accrued expenses 應累算費用

accrued interest payable 應付利息,；應計未付利息

accrued interest receivable 應收利息,；應計未收利息

accrued right 累算權益

accruing profit 應累算的利潤

accumulated fiscal reserve 累積財政儲備

accumulated profit 累積利潤；滾存溢利

accumulated reserve 累積儲備

accumulation of surplus income 累積收益盈余

acquired assets 既得資產(chǎn)

acquisition 收購,；購置,；取得

acquisition cost 購置成本

acquisition expenses 購置費用

acquisition of 100% interest 收購全部股權

acquisition of control 取得控制權

acquisition of fixed assets 購置固定資產(chǎn)

acquisition of shell “買殼”

acquisition price 收購價

act of God 天災

acting partner 執(zhí)事合伙人

active market 買賣活躍的市場；交投暢旺的市場,；旺市

active partner 積極參與的合伙人

active trading 交投活躍

actual circulation 實際流通

actual cost 實際成本

actual expenditure 實際開支,；實際支出

actual income 實際入息,；實際收入；實際收益

actual market 現(xiàn)貨市場

actual price 現(xiàn)貨價,；實際價格

actual profit 實際利潤

actual quotation 實盤,；實際價位；實際報價

actual year basis 按實際年度計算

actuals 實貨

actuarial investigation 精算調查

actuarial principle 精算原則

actuarial report 精算師報告

Actuarial Society of Hong Kong 香港精算學會

actuarial valuation 精算師估值

actuary 精算師

ad referendum agreement 暫定協(xié)議,；有待覆核的協(xié)定

ad valorem duty 從價稅,；按值征稅

ad valorem duty system 從價稅制

ad valorem fee 從價費

ad valorem tariff 從價關稅

additional allowance 額外免稅額

additional amount for unexpired risk 未過期風險的額外款額

additional assessable profit 補加應評稅利潤

additional assessment 補加評稅

additional commitment 額外承擔

additional commitment vote 額外承擔撥款

additional dependent grandparent allowance 供養(yǎng)祖父母或外祖父母額外免稅額

additional dependent parent allowance 供養(yǎng)父母額外免稅額

additional provision 額外撥款

additional stamp duty 附加印花稅

additional tax 補加稅罰款；補加稅款

Additional Tax Demand Note 繳納補加稅罰款通知書,；繳納補加稅款通知書

adjudged bankrupt 被裁定破產(chǎn)

adjudicated bankrupt 裁定破產(chǎn)人

adjudication fee 裁定費,；評定印花稅額手續(xù)費；評估契據(jù)費

adjudication of bankruptcy 裁定破產(chǎn),；宣告破產(chǎn)

adjudication of insolvency 裁定無力償還債務

adjusted actual 經(jīng)調整的實數(shù),；調整后的實數(shù)

adjusted current assets 經(jīng)調整的流動資產(chǎn)；調整后的流動資產(chǎn)

adjusted figure 經(jīng)調整的數(shù)字,；調整后的數(shù)額

adjusted liabilities 經(jīng)調整的負債,；調整后的負債

adjusted loss 經(jīng)調整的虧損；調整后的虧損

adjusted net admissible assets 經(jīng)調整的可接納資產(chǎn)凈值,；調整后的可接納資產(chǎn)凈值

adjusted profit 經(jīng)調整的利潤,；調整后的利潤

adjusted surplus 經(jīng)調整的盈余額；調整后的盈余額

adjusted value 經(jīng)調整的價值,；調整后的價值

adjustment 調整,；修訂；理算〔保險〕

adjustment centre 調劑中心

adjustment lag 調整過程的時間差距,；調整時差

adjustment mechanism 調整機制

adjustment of loss 虧損調整

adjustment process 調整過程,；調整程序

adjustment range 調整幅度

administered exchange rate 受管制匯率

Administration Division [Hong Kong Monetary Authority] 行政處〔香港金融管理局〕

administration expenses 行政費用

administration fee 手續(xù)費；行政費

administration in bankruptcy 破產(chǎn)管理

administration order 遺產(chǎn)管理令

administrator 管理人,；遺產(chǎn)管理人

administrator of the estate 遺產(chǎn)管理人

admission of debt 債項承認書

admission of proof 接納債權證明

advance 放貸款項,；墊付款項；預支款項,；預付款項

advance account 暫支帳目,；預付款帳戶

advance compensation 預付補償金

advance from shareholder 股東墊款

advance pending reimbursement 預支以待日后付還

advanced economy 先進經(jīng)濟體系

advancement 預付；預付財產(chǎn)

advances warrant 墊款令

advancing 貸出

adverse balance 逆差

adverse exchange 逆匯

advertisement addressed to shareholders 在報章刊登的致股東通告

advice for collection 托收通知書

advice of drawing 提款通知書,；匯票通知書

advice of payment 付款通知

Advisory Committee [Securities and Futures Commission] 諮詢委員會〔證券及期貨事務監(jiān)察委員會〕

Advisory Committee on Diversification 經(jīng)濟多元化諮詢委員會

affidavit 誓章,；遺產(chǎn)申報誓章

affidavit of no receipt 述明無收款的誓章

affiliate 聯(lián)號；聯(lián)營公司,；附屬公司

affiliated company 附屬公司,；聯(lián)號；聯(lián)營公司

affirmation [estate duty] 非宗教式宣誓〔遺產(chǎn)稅〕

affordability 負擔能力

African Development Bank [AfDB] 非洲開發(fā)銀行

after-acquired property 事后取得的財產(chǎn)

after-hours dealing 市后交易

after-tax profit 稅后盈利；稅后利潤,；稅后溢利

agency agreement 代理協(xié)議

agency expenses 代理機構的開支

agency fee 代理費

Agency Law 《代理法》

agent 代理人,；承銷人

agent of company 公司代理人

agent's fee 代理人費；經(jīng)紀費

aggregate 總計,；總數(shù),；總體數(shù)字

aggregate amount 總款額；總額

aggregate assets and liabilities 總體資產(chǎn)與負債

aggregate at constant price 按固定價格計算的總體數(shù)字

aggregate demand 總需求

aggregate gross position 總持倉量

aggregate limit 總限額

aggregate of salaries tax 合計薪俸稅

aggregate performance 總體表現(xiàn),；總體業(yè)績

aggregate supply 總體供應

aggregate surplus 總盈余

aggregate total 整體總額

aggregate value 總值,；合計價值

aggregated basis 合計基準

aggregated net chargeable income 合計應課稅入息實額

aggregation 合并計算；合計,；總和

aggregation of incomes of husband and wife 夫婦入息合并計算

aggregation of property 財產(chǎn)的總和

agio 差價,；貼水

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關于相互促進和保護投資協(xié)定》

Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奧地利共和國政府關于相互促進和保護投資協(xié)定》

Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法蘭西共和國政府關于相互促進和保護投資協(xié)定》

Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韓民國政府關于相互促進和保護投資協(xié)定》

agreement for a settlement 授產(chǎn)協(xié)議

agreement for assignment 轉讓協(xié)議

agreement for sale 售賣協(xié)議；買賣協(xié)議

agreement for sale and purchase 買賣協(xié)議

agreement for the payment of interest 支付利息協(xié)議

agreement for the repayment of money 還款協(xié)議

agreement of reinsurance 再保險協(xié)議

Agricultural Bank of China 中國農(nóng)業(yè)銀行

air passenger departure tax 飛機乘客離境稅

Air Services Negotiations Unit [Economic Services Bureau] 民航運輸談判組〔經(jīng)濟局〕

airport tax 機場稅

alcohol duty 酒精稅

alienation 讓與,；讓渡,；轉讓

alimony 生活費；贍養(yǎng)費

All Ordinaries Index [AOI] 所有普通股指數(shù)

all risks 全險,；綜合險

All Sales Record for Stock Market 《股票市場成交報告》

Allied Capital Resources Limited 新聯(lián)財務有限公司

all-items index [Consumer Price Index] 總指數(shù)〔消費物價指數(shù)〕

allocation letter 撥款信件

allocation of fund 分配款項,；預留款項

allocation of profit 利潤分配；溢利分配

allocation warrant 撥款令

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 可獲寬免；免稅的

allowable business loss 可扣除的營業(yè)虧損

allowable expenses 可扣稅的支出

allowance 免稅額,；津貼,；備抵；準備金

allowance for debts 債項的免稅額

allowance for depreciation by wear and tear 耗損折舊免稅額

allowance for funeral expenses 殯殮費的免稅額

allowance for inflation 為通貨膨脹而預留的款項,；通脹準備金

allowance for repairs and outgoings 修葺及支出方面的免稅額

allowance to debtor 給債務人的津貼

alteration of capital 資本更改

alternate trustee 候補受托人

amalgamation 合并

ambit [head or subhead of expenditure] 涵蓋范圍〔開支總目或分目〕

ambit of charges 征稅范圍,；收費范圍

amended valuation 經(jīng)修訂的估值

American Commodities Exchange 美國商品交易所

American Express Bank Limited 美國運通銀行

American Stock Exchange 美國證券交易所

amortization 攤銷

amount due from banks 存放銀行同業(yè)的款項

amount due from banks abroad 存放海外銀行同業(yè)的款項

amount due from holding companies 控股公司欠款

amount due from local banks 存放本港銀行同業(yè)的款項

amount due to banks 銀行同業(yè)的存款

amount due to banks abroad 海外銀行同業(yè)的存款

amount due to holding companies 控股公司存款

amount due to local banks 本港銀行同業(yè)的存款

amount due to outport banks 外埠銀行同業(yè)的存款

amount for note issue 發(fā)行紙幣的款額

amount of bond 擔保契據(jù)的款額

amount of consideration 代價款額

amount of contribution 供款數(shù)額

amount of indebtedness 負債款額

amount of principal of the loan 貸款本金額

amount of rates chargeable 應征差餉數(shù)額

amount of share capital 股本額

amount of sums assured 承保款額

amount of variation 變動幅度

amount of vote 撥款數(shù)額

amount payable 應付款額

amount receivable 應收款額

Amsterdam Stock Exchange 阿姆斯特丹證券交易所

analysis 分析

ancillary risk 附屬風險

annual account 周年帳目,；周年帳目報表,；年度決算；年結

annual accounting date 年結日期

annual allowance 每年免稅額,；年積金,；年度津貼；年津

annual balance 年度余額

annual disposable income 每年可動用收入

annual estimates 周年預算

annual fee 年費

annual general meeting 周年大會

annual growth rate 年增率,；每年增長率

annual long-term supplement 長期個案每年補助金

annual pensionable emolument 可供計算退休金的年薪

annual report 年報

Annual Report on the Consumer Price Index 《消費物價指數(shù)年報》

annual return 周年報表,；周年申報表；每年報稅表格

Annual Return Rules 《周年報表規(guī)則》

annual review of consumer prices 每年消費物價回顧

annual roll-forward basis 逐年延展方式

annual salary 年薪

annual statement 年度報表,；年度決算表

Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 銀行、接受存款公司及外地銀行駐港代表辦事處按年統(tǒng)計調查

annuitant 年金受益人

annuity 年金

annuity contract 年金合約

annuity on human life 人壽年金

antecedent debt 先前的債項

ante-dated cheque 倒填日期支票

anticipated expenditure 預期開支

anticipated net profit 預期純利

anticipated revenue 預期收入

anti-inflation measure 反通貨膨脹措施

anti-inflationary stance 反通貨膨脹立場

apparent deficit 表面赤字

apparent financial solvency 表面償債能力

apparent partner 表面合伙人

application for personal assessment 個人入息課稅申請書

application of fund 資金應用

application to release as liquidator and to destruct the books of accounts and documents 申請免除清盤人職務及毀滅帳簿與文件

appointed actuary 委任精算師

appointed auditor 委任核數(shù)師,；委任審計師

appointed trustee 委任的受托人

appointer 委任人

apportioned pro rata 按比例分攤

apportionment 分配,；分攤

Apportionment Act [United Kingdom] 《分攤法令》〔英國〕

apportionment formula 分攤方程式

apportionment of estate duty 遺產(chǎn)稅的分攤

appraisal 估價,；評估

appreciable growth 可觀增長

appreciable impact 顯著影響

appreciable increase 可觀增長

appreciation 增值；升值

appreciation against other currencies 相對其他貨幣升值

appreciation of the exchange value of Hong Kong dollar 港元匯值上升

appreciation tax 增值稅

appropriation 撥款,；撥用,；撥付

appropriation account 撥款帳目

Appropriation Bill 撥款法案

appropriation-in-aid system 補助撥款辦法

approved assets 核準資產(chǎn)

approved basket stock 認可一籃子證券

approved budget 核準預算

approved charitable donation 認可慈善捐款

approved charitable institution 認可慈善機構

approved currency 核準貨幣；認可貨幣

approved estimates 核準預算

approved estimates of expenditure 核準開支預算

approved overseas insurer 核準海外保險人

approved overseas trust company 核準海外信托公司

approved pooled investment fund 核準匯集投資基金

approved provident fund scheme 認可公積金計劃

approved provision 核準撥款

approved redeemable share 核準可贖回股份

approved regional stock 認可地區(qū)性證券

approved retirement scheme 認可退休金計劃

approved subordinated loan 核準附屬貸款

arbitrage 套戥,；套匯,；套利

arbitrageur 套戥者；套匯者

arbitrary amount 臨時款項

arrangement 措施,；安排,；協(xié)定

arrears 欠款

arrears of pay 欠付薪酬

arrears of revenue 逾期未收稅款；逾期未收的帳項

articles of association 組織章程,；組織細則,；組織章程細則

Asahi Finance (Hong Kong) Limited 旭日財務（香港）有限公司

ascertainment of profit 確定利潤

"Asia Clear" “亞洲結算系統(tǒng)”

Asia Commercial Bank Ltd. 亞洲商業(yè)銀行有限公司

Asian Development Bank [ADB] 亞洲開發(fā)銀行〔亞銀〕

Asian Development Fund [ADF] 亞洲發(fā)展基金

Asian dollar bond 亞洲美元債券

Asian dollar market 亞洲美元市場

Asian dollar rate 亞洲美元利率

Asian Securities Analysts Council [ASAC] 亞洲證券分析員公會

Asia-Pacific Economic Co-operation [APEC] 亞太區(qū)經(jīng)濟合作組織〔亞太經(jīng)合組織〕

asked price 沽盤；喊價,；索價,；賣方報價

assessable income 應評稅入息

assessable loss 應評稅虧損

assessable profit 應評稅利潤

assessable value 應評稅值

assessed profit 估定利潤

assessed value 經(jīng)評估價值

assessment 評稅；評定,；估價,；評稅單

assessment number 評稅編號；估價編號

assessment of additional tax 補加稅評稅

assessment of performance 業(yè)績評估,；實績評價

Assessor 評稅主任

asset price bubbles 資產(chǎn)價格泡沫

asset-backed securities 具資產(chǎn)保證的證券

assets accretion 資產(chǎn)增值

assets and liabilities 資產(chǎn)與負債

assets betterment statement 資產(chǎn)遞增表,；資產(chǎn)改進表

assets lending 實物放款；有抵押貸款

assets of the company passing on the death 死者去世時轉移的公司資產(chǎn)

assets pledged as security for liabilities 用作負債抵押的資產(chǎn)

assets portfolio 資產(chǎn)投資組合

assets price 資產(chǎn)價格

assets quality 資產(chǎn)質素

assets realization 資產(chǎn)變現(xiàn)

assets refinancing arrangement 資產(chǎn)再集資安排

assets securitization 資產(chǎn)證券化

assets situated outside Hong Kong 在香港以外地方的資產(chǎn)

assets stripping 削減資產(chǎn),；拆賣資產(chǎn)

assets value 資產(chǎn)值

assignee 承讓人

assignment 轉讓,；轉讓書；轉讓契

assignment of interest 權益轉讓

assignment of letters patent and trade mark 專利證書及商標轉讓

assignment of property 物業(yè)轉讓,；物業(yè)轉讓書

assignment right 轉讓權

assignor 轉讓人

associate 有聯(lián)系的人,；有關連人士；相聯(lián)者,；合伙人,；聯(lián)系人

Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹聯(lián)合結算所有限公司

associate member 附屬會員

associated body corporate 相聯(lián)法人團體

associated company 相聯(lián)公司；聯(lián)屬公司

associated corporation 相聯(lián)法團

Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公認會計師公會〔英國〕

Association of Futures Exchange Brokers 香港期貨經(jīng)紀協(xié)會

Association of South-East Asian Nations [ASEAN] 東南亞國家聯(lián)盟〔東盟〕

association of underwriters 承保人組織

assumption of control 接管

assurance 擔保,；保險,；轉易；轉易書

assurance of interest 權益的轉易

at 19XX price 按一九ＸＸ年價格計算

at a discount 按賠價計算,；按貼水價格計算,；打折扣

at a premium 按溢價計算；按升水價格計算

at call 通知付款；按通知

at constant market price 按固定市價計算

at constant price 按固定價格計算

at cost 按成本計算

at current market price 按當時市價計算,；按現(xiàn)時市價計算

at current price 按當時價格計算,；按現(xiàn)時價格計算

at factor cost 按要素成本計算；按生產(chǎn)要素成本計算

at money-of-the-day price 按付款當日價格計算

at or better 按指定或較佳價位〔買賣指令〕

at par 按面值計算,；平價

at sight 見票即付

at the close 按收市盤

at the opening 按開市盤

attestation 見證,；見證條款

at-the-money option 平價期權

attorney 受權人；受托代表人

attornment 新?lián)碛腥顺姓J書

attributable profit 可歸屬利潤

attributable share value 可歸屬股份價值

Auckland Stock Exchange 奧克蘭證券交易所

auction 拍賣

auctioneer 拍賣商

audit 審計,；核數(shù)

Audit Commission 審計署

Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委員會〔香港聯(lián)合交易所有限公司〕,；核數(shù)委員會〔證券及期貨事務監(jiān)察委員會〕

audit review 帳目審查

Audit Sub-committee [Exchange Fund Advisory Committee] 審核小組〔外匯基金諮詢委員會〕

audited account 審計帳目；經(jīng)審計的帳目

audited annual account 經(jīng)審計的周年帳目

audited balance sheet 經(jīng)審計的資產(chǎn)負債表

auditor 核數(shù)師,；核數(shù)主任,；審計師

auditor's certificate 核數(shù)師證明書；審計師證明書

auditor's report 核數(shù)師報告,；審計師報告

Aussie bond 澳元債券

austerity budget 緊縮預算

Australia & New Zealand Banking Group Limited 澳洲紐西蘭銀行集團有限公司

Australia All Ordinaries Index 澳洲所有普通股票指數(shù)

Australian Dollar [AUD] 澳元

Australian Options Market 澳大利亞期權市場

Australian Securities Commission 澳洲證券事務監(jiān)察委員會

Australian Society of Certified Practising Accountants 澳洲執(zhí)業(yè)會計師公會

Australian Stock Exchange 澳大利亞證券交易所

Austrian Schilling [ATS] 奧地利先令

authentication 認證,；鑒證

authority to purchase 委托購買證；委購書

authorization 認可,；核準,；授權；授權書

authorization by direction 指示授權

authorization by instruction 指令授權

authorization by warrant 令狀授權

authorization of unit trust 單位信托的認可

authorized agent 指定代理人

authorized capital 法定資本

authorized clerk 出市員

authorized dealer 認可交易商

authorized financial institution 認可財務機構

authorized fund 認可基金

authorized fund house 獲授權的基金公司,；認可基金公司

authorized institution 認可機構

authorized institution incorporated in Hong Kong 在香港成立為法團的認可機構

authorized institution incorporated outside Hong Kong 在香港以外成立為法團的認可機構

authorized insurer 獲授權保險人,；獲認可承保人

authorized investment 特準投資項目

authorized person 獲授權人

authorized representative 獲授權代表

authorized share capital 法定股本

automated quotation system 自動報價系統(tǒng)

Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自動交易系統(tǒng)〔香港期貨交易所有限公司〕

automatic adjustment mechanism 自動調整機制

automatic adjustment system 自動調整系統(tǒng)

Automatic Clearing House 自動票據(jù)交換所

automatic exchange rates accumulation system 自動化匯率累集系統(tǒng)

Automatic Order Matching and Execution System [AMS] 自動對盤及成交系統(tǒng)〔自動對盤系統(tǒng)〕

automatic teller machine [ATM] 自動柜員機

autopay 自動轉帳

available assets 可用資產(chǎn)

available fiscal reserve 現(xiàn)存財政儲備

available profit 可用利潤

Avco Financial Services (Asia) Limited 富高財務（亞洲）有限公司

average 平均；平均數(shù),；海損

average basic salary 平均基本薪金

average consumer expenditure 平均消費開支,；一般消費開支

average cost 平均成本

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

average daily turnover 平均每日成交額

average daily wage rate 平均每日工資率

average expenditure pattern 平均開支模式

average growth rate 平均增長率

average net fixed assets 固定資產(chǎn)平均凈值

average of relatives 相對價格平均數(shù)

average price 平均價格

average propensity to consume 平均消費傾向；一般消費傾向

average propensity to save 平均儲蓄傾向,；一般儲蓄傾向

average rate 平均率

average revenue 平均收入,；平均收益

average stock 平均庫存；平均存貨

average yearly rent 平均年租

avoidance of double taxation 避免雙重課稅

avoidance of tax 避稅

B:

B share Ｂ股,；乙類股份

BA Asia Limited 美銀亞洲有限公司

BA Finance (Hong Kong) Limited 美銀財務（香港）有限公司

back duty 補繳稅款

back tax 補繳稅款

backdoor listing “借殼”上市,；“買殼”上市

back-to-back credit 對開信貸

back-to-back loan 對銷貸款

backwardation 交割延期費〔證券〕；倒價〔期貨〕,；現(xiàn)貨溢價

bad debt 壞帳

bad debt provision 壞帳準備

bad year 歉年

bailee 受寄人

Bailiff 執(zhí)達主任

Bailiff Office 執(zhí)達主任辦事處

bailment 委托保管

balance 差額,；余額；結余

balance brought down 余額承上

balance brought forward 〔上年度〕結轉,；余額承前

balance carried down 余額轉下

balance carried forward 〔本年度〕結轉,；余額移后

balance of international indebtedness 國際借貸差額；國際借貸平衡表

balance of international payments 國際收支差額,；國際收支平衡表

balance of payments 國際收支差額,；國際收支平衡表

Balance of Payments Manual [International Monetary Fund] 《國際收支手冊》〔國際貨幣基金組織〕

balance of proceeds 收入余數(shù)

balance of trade 貿易差額

balance sheet 資產(chǎn)負債表

balance sheet date 結算日

balance with other banks 存放銀行同業(yè)的結余

balanced budget 平衡預算

balancing allowance 結余免稅額

balancing charge 結余課稅

Bali International Finance Limited 百達利財務有限公司

Banca Commerciale Italiana S.p.A. 意大利商業(yè)銀行

Banca Nazionale del Lavoro S.p.A. 意大利國家勞工銀行S.p.A.

Banco di Napoli S.p.A. 意大利拿玻里銀行S.p.A.

Bangkok Bank Public Company Limited 盤谷銀行

bank acceptance 銀行承兌匯票

bank account 銀行帳戶

bank account holder 銀行帳戶持有人

bank balance 銀行結余

bank book 銀行存摺

bank cashier order 銀行本票

bank code 銀行暗碼

bank draft 銀行匯票

Bank Examiner 銀行審查主任

Bank for International Settlements 國際結算銀行

bank guarantee 銀行擔保

bank lending 銀行貸款

bank liquidity 銀行流動資金

bank loan 銀行貸款

Bank Melli Iran 伊朗國家銀行

bank note 銀行紙幣,；鈔票

bank note handling fee 處理紙幣的手續(xù)費

bank note lawfully issued 合法發(fā)行的銀行紙幣

bank note payable to bearer on demand 憑票要求付款予持票人的紙幣

bank note transaction 貨幣交易

bank notes rate 現(xiàn)鈔匯率

Bank of America (Asia) Limited 美國（亞洲）銀行有限公司

Bank of America NT & SA 美國銀行

Bank of Ayudhya Public Company Limited 大城銀行

Bank of China 中國銀行

Bank of China Group 中銀集團

Bank of Communications 交通銀行

Bank of East Asia, Limited 東亞銀行有限公司

Bank of England 英倫銀行

Bank of Fukuoka Ltd. 岡銀行

Bank of India 印度銀行

Bank of Montreal 加拿大滿地可銀行

Bank of Nova Scotia 加拿大豐業(yè)銀行

Bank of Scotland 蘇格蘭銀行

Bank of Taiwan 臺灣銀行

Bank of Tokyo-Mitsubishi, Ltd. 東京三菱銀行

bank rate 銀行利率；銀行貼現(xiàn)率,；銀行牌價

bank service charges 銀行手續(xù)費,；銀行服務費

bank statement 銀行結單

Bank, The [magazine] 《銀行家雜志》

bank trading day 銀行營業(yè)日

banker 銀行家,；銀行業(yè)者,；銀行

banker's acceptance 銀行承兌匯票

banker's authority 銀行權能

banker's book 銀行簿冊

bankers' clearing house 銀行票據(jù)交換所；銀行票據(jù)結算所

banker's draft 銀行本票,；銀行匯票

banker's order 銀行付款委托書,；銀行本票

banker's record 銀行記錄

Bankers Trust Company 美國信孚銀行

banker's undertaking 銀行承諾

Banking Advisory Committee 銀行業(yè)務諮詢委員會

Banking and Monetary Section [Financial Services Bureau] 銀行及金融組〔財經(jīng)事務局〕

banking business 銀行業(yè)務

Banking (Code of Conduct) Guidelines 1986, The 《一九八六年銀行業(yè)（行為守則）指引》

Banking Development Division [Hong Kong Monetary Authority] 銀行業(yè)拓展處〔香港金融管理局〕

banking facility 銀行融資；銀行服務

banking licence 銀行牌照

Banking Policy Department [Hong Kong Monetary Authority] 銀行政策部〔香港金融管理局〕

Banking Policy Division [Hong Kong Monetary Authority] 銀行政策處〔香港金融管理局〕

Banking Supervision Department [Hong Kong Monetary Authority] 銀行監(jiān)理部〔香港金融管理局〕

Banking Supervision Division [Hong Kong Monetary Authority] 銀行監(jiān)理處〔香港金融管理局〕

Banking Supervision Review Committee 銀行監(jiān)管檢討委員會

banking supervisory authority 銀行監(jiān)管當局

banking system 銀行體系

bank-related broker 與銀行有關的經(jīng)紀

bankrupt 破產(chǎn),；破產(chǎn)人

bankruptcy court 破產(chǎn)法庭

Bankruptcy Estates Account 破產(chǎn)人產(chǎn)業(yè)帳戶

bankruptcy notice 破產(chǎn)通知書

bankruptcy order 破產(chǎn)令

bankruptcy petition 破產(chǎn)呈請書

bankruptcy proceeding 破產(chǎn)法律程序

bank's buying rate 銀行買價

bank's selling rate 銀行賣價

Banque Nationale de Paris 法國國家巴黎銀行

Banque Worms 法安銀行

Barclays Bank plc 柏克萊國際銀行

bargain hunting 趁低吸納,；在低價位購入

Barings crisis 霸菱危機

base 基數(shù)；基值,；基準,；基礎

base cost 基準費用

base date 基準日期；基日

base index 基本指數(shù)

base of valuation 估值基準

base period 基期,；評稅基期

base rate 基本利率,；基本匯率

base year 基準年；基年

baseline 基線

baseline expenditure 基線開支

baseline-plus forecast 基線開支及額外開支預測

base-weighted Laspeyres index 基本加權的拉斯佩爾指數(shù)

base-year average price 基年平均價格

basic allowance 基本免稅額

basic personal allowance 基本個人免稅額

basic salary 基本薪金,；底薪

basic value 基本值

basic wage 基本工資,；底薪

basis 標準；基準,；差價〔有價證券〕

basis of assessment 評稅標準,；評稅根據(jù)

basis of consolidation 帳項綜合算法

basis of valuation of property 財產(chǎn)估價準則

Basle Agreement 《巴塞爾協(xié)議》

Basle Capital Accord 《巴塞爾資本協(xié)定》

Basle capital adequacy requirement 巴塞爾資產(chǎn)充足要求

Basle Committee 巴塞爾委員會

Basle Committee on Banking Supervision 巴塞爾銀行監(jiān)管委員會

Basle Committee's 3-times multiplier model 巴塞爾委員會的三倍乘數(shù)模式

Basle Concordat 《巴塞爾協(xié)定》

Basle Payments Committee 巴塞爾支付委員會

Basle standardized approach 巴塞爾標準計算方法

Bauhinia design coin 洋紫荊硬幣

Bayerische Landesbank Girozentrale 巴伐利亞州銀行

BCA Finance Limited 中亞財務有限公司

BCOM Finance (Hong Kong) Limited 交通財務有限公司

BDNI Finance Limited 印尼商業(yè)財務有限公司

bear 看淡股市者；“淡友”,；拋空投機者

bear bond 熊債券

bear market 熊市,；跌市；淡市,；空頭市場

bear position 空倉

bearer 持票人

bearer bill 不記名匯票

bearer bond 不記名債券

bearer certificate 不記名票據(jù)

bearer cheque 不記名支票,；來人支票

bearer instrument 不記名文書

bearer securities 不記名證券

behaviour 走勢；表現(xiàn),；行為

Belgian Franc [BEF] 比利時法郎

below-the-line account 線下帳目

benchmark 基準

benchmark database 基準數(shù)據(jù)庫

benchmark entry point 基準起薪點

benchmark estimate 基準估計數(shù)字

benchmark revision 基準數(shù)字修訂

benchmark survey 基準統(tǒng)計

benchmark yield curve 基準收益率曲線

beneficial holding 實益股份,；實益持股量

beneficial interest 實益權益

beneficial interest in property 財產(chǎn)的實益權益

beneficial interest in shareholding 所持實益股份

beneficial owner 實益擁有人

beneficial ownership 實益擁有權

beneficial shareholding 實益股份

beneficially interested 享有實質權益

beneficially owned 實益擁有

beneficially owned share 實益股份

beneficiary 受益人；受惠人,；受款人,；受惠國

beneficiary under a trust 信托受益人

benefit 利益；福利,；津貼,；保險賠償費

benefit of contract 合約利益

Bergen Bank 卑爾根銀行

best lending rate 最優(yōu)惠貸款利率

Best Practice Guide 《最佳執(zhí)行指引》

Best Practice Guide on Financial Disclosure by Authorized Institutions 《認可機構披露財務資料的最佳執(zhí)行指引》

bet 投注

beta coefficient 貝他系數(shù),；“啤打”系數(shù)；投資風險與股市風險系數(shù)

bets and sweeps tax 博彩及彩票稅

betterment 不動產(chǎn)增值,；修繕經(jīng)費

betterment income 資產(chǎn)增值收入

betterment profit 以資產(chǎn)增值方法計算的利潤額

betting duty 博彩稅

bid 叫價,；出價；投標,；提出撥款申請,；買盤

bid price 買價；投標價格,；收購價

bid rate 買價,；投標價；拆入息率

bidder 競投人

BII Finance Company Limited 印尼國際財務有限公司

bilateral agreement 雙邊協(xié)議,；雙邊協(xié)定

bilateral meeting 雙邊會議

bilateral netting agreement 雙邊凈額結算協(xié)議

bilateral repurchase agreement 雙邊回購協(xié)議

bill 票據(jù),；帳單；匯票,；條例草案

bill acceptance 票據(jù)承兌

bill broker 票據(jù)經(jīng)紀

bill discounting company 票據(jù)貼現(xiàn)公司

bill for clearing 交換票據(jù),；結算票據(jù)

bill in a set 匯票聯(lián)票

bill of exchange 匯票

bill of lading [B/L] 提單

bill of sale [B/S] 賣據(jù)；動產(chǎn)抵押據(jù)

bill payable after sight 見票后付款匯票

bill payable on demand 憑票要求付款的匯票

bill purchased 出口押匯,；買入票據(jù)

bill receivable 應收票據(jù)

Bills of Exchange Law 《票據(jù)法》

blank endorsement 空白背書,；不記名背書

blanket insurance 總括保險；綜合保險,；統(tǒng)保

blanket policy 總括保險單,；統(tǒng)保單

block 交易單位〔證券〕；大宗股票,；集團

block allocation 整體撥款,；整筆撥款

block capital grant 整筆非經(jīng)常補助金

block discount policy 折扣統(tǒng)保單

block grant 整筆補助金

block grant system 整筆補助金制度

block offer [securities] 整批發(fā)售〔證券〕

block vote 整體撥款

blue chip 藍籌股；優(yōu)質股票

board lot 交易單位,；上牌單位,；“一手”

Board of Governors of the International Monetary Fund 國際貨幣基金組織理事會

Board of Governors of the World Bank 世界銀行理事會

Board of Hong Kong Futures Exchange Limited 香港期貨交易所有限公司董事局

Board of Inland Revenue 稅務委員會

Board of Review [inland revenue] 稅務上訴委員會

Board of Trade Clearing Corporation [Chicago] 交易所結算公司〔芝加哥〕

Board of Treasury 庫務管理委員會

board trading 上板式買賣

BOCI Capital Limited 中銀國際融資有限公司

body corporate 法團；法人團體

Bogor Declaration 《茂物宣言》

bogus transaction 虛假交易

bona fide mortgage 真正抵押

bona fide transaction 真正交易

bona vacantia 無主財物

bond 債券,；擔保契據(jù),；擔保書；債權證明書

bond denominated in Hong Kong dollars 以港元為本位的債券,；港元債券

bond fund 債券基金

bond rating 債券評級

bonded warehouse 保稅倉

bonus 花紅,；紅利；獎金

bonus issue 紅股發(fā)行

bonus share 紅股

book 簿冊,；帳簿

book and paper 簿冊及文據(jù)

book close date 截止過戶日期

book debt 帳面?zhèn)?BR>
book entry 帳面記錄

book loss 帳面虧損,；帳面損失

book of account 帳簿

book profit 帳面利潤

book reserve 帳面儲備

book value 帳面價值

book-keeping transaction 帳面交易

boom year 經(jīng)濟高度增長年；景氣年份

booming market 旺市,；好市,；景氣市場

boost 上揚

borrow 借入

borrowed fund 借入資金

borrowed stock 被借用證券

borrower 借用人,；借款人；借方

borrowing 借款,；借貸,；舉債

borrowing and lending of stocks 借用及借出證券

borrowing power 借貸權；借款能力

borrowing upon stock 以公債形式借取款項

bottom out 見底回升,；停瀉回升

bottom price 最低價,；底價

bought and sold note 買賣單據(jù)

bought note 買貨單

braking effect 抑制效果

branch 部；分行,；支行

branch registration certificate 分行登記證

branch registration fee 分行登記費

breach of trust 違反信托

break clause 終止條款,；中斷條款

breakdown 分成細目,；明細表,；分類細帳；分項數(shù)字

break-even 收支平衡,；收支相抵,；損益兩平

break-even point 收支平衡點；損益平衡點

Bretton Woods Agreement 《布雷頓森林協(xié)定》

Bretton Woods System 布雷頓森林制度

brief fee 訴訟費,；承辦費

broad definition of money supply 廣義貨幣供應

broker 經(jīng)紀

brokerage 經(jīng)紀費,；經(jīng)紀傭金

brokerage charges 經(jīng)紀費；經(jīng)紀傭金

brokerage house 經(jīng)紀行

Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 經(jīng)紀忠誠保險計劃索償小組〔香港聯(lián)合交易所有限公司〕

Brokers' Fidelity Insurance Scheme [BFI Scheme] 經(jīng)紀忠誠保險計劃〔忠誠保險計劃〕

broker's firm 經(jīng)紀行

broker's representative 經(jīng)紀代表

brought to credit 入帳

Brussels Stock Exchange 布魯塞爾證券交易所

Brussels Tariff Nomenclature [BTN] 《布魯塞爾稅則分類目錄》

bucketing “對敲”,；利用顧客資金買空賣空

bucketing offence “對敲”罪行

budget 財政預算案,；預算

budget booklet 預算案小冊

Budget Committee [Securities and Futures Commission] 財政預算委員會〔證券及期貨事務監(jiān)察委員會〕

Budget Concluding Speech 《財政預算案總結演詞》

budget cycle 財政預算案編制周期

Budget Day 財政預算案發(fā)表日

budget debate 財政預算案辯論

budget deficit 財政預算赤字

budget exercise 財政預算案編制工作

budget guideline 財政預算案準則；財政預算案指引

budget guideline ratio 財政預算案準則比率

budget proposal 財政預算案建議

budget revenue 財政預算案收入

budget revenue measure 財政預算案稅收措施,；財政預算案收入措施

Budget Speech 《財政預算案演詞》

budget strategy 財政預算策略

budget surplus 財政預算盈余

budgetary and cost control 預算與成本管制

budgetary criterion 開支預算準則

budgetary deficit 財政預算赤字

budgetary guideline 財政預算指引

budgetary implication 財政預算的影響

budgetary innovation 財政預算新措施

budgetary management 財政預算管理

budgetary policy 財政預算政策

budgetary position 財政預算狀況

budgetary strategy 財政預算策略

budgetary system 財政預算制度

budgeted cost 預算成本

budgeted for surplus 預算盈余

building cost index 建造成本指數(shù)

built-in control of the money supply 貨幣供應的內在調節(jié)功能

built-in stabilizer 內在穩(wěn)定因素,；內在穩(wěn)定措施

bulk buying 大宗采購；大批購買

bulk transfer 大額股票轉名

bull 看好股市者,；“好友”,；買空投機者

bull bond 牛債券

bull market 牛市；升市,；旺市,；多頭市場

bull position 長倉

bullion broker 金銀經(jīng)紀

bullion market 金銀市場

Bundesaufsichtsamt fur den Wertpapierhandel 德國聯(lián)邦證券監(jiān)管辦事處

buoy up 上升

buoyant 活躍；蓬勃,；堅挺,；保持高價〔股票〕

buoyant market 市況活躍

bursary 助學金；補助金

business 商業(yè),；業(yè)務

business address 營業(yè)地址

business association 業(yè)務協(xié)會

business bank account 銀行營業(yè)戶口

business concession 特許經(jīng)營權

business cycle 商業(yè)周期,；經(jīng)濟周期；商業(yè)循環(huán)

business day 營業(yè)日,；交易日

business expenses 營業(yè)開支,；營業(yè)費用

business for profit 牟利業(yè)務

business hour 營業(yè)時間

business income 營業(yè)收入

Business Manager [Companies Registry] 業(yè)務經(jīng)理〔公司注冊處〕

business of exchange currencies 貨幣兌換業(yè)務

business of taking deposits 接受存款業(yè)務

business plan 業(yè)務計劃

business record 業(yè)務記錄

business recovery 業(yè)務重整

business registration application form 商業(yè)登記申請表

business registration certificate 商業(yè)登記證

business registration fee 商業(yè)登記費

business registration inspector 商業(yè)登記督察

business registration number 商業(yè)登記號碼

Business Registration Office [Inland Revenue Department] 商業(yè)登記署〔稅務局〕

Business Registration Officer 商業(yè)登記主任

business sector 商界

business sentiment 營商意欲

business taxation 商業(yè)課稅

business turnover 營業(yè)額

business undertaking 商業(yè)經(jīng)營

business-friendly 方便商界,；有利營商；利于商界運作

buy 買入

buy low and sell high 低價買入而高價賣出

buy order 買盤

buyer's market 買家市場

buyer's price 買價,；買方出價

buy-in 補進,；補倉

buying rate 買入價；買入?yún)R率

C:

calendar year figure 歷年數(shù)字

call 催繳通知,；認購期權

call deposit 通知存款,；活期存款

call loan 短期同業(yè)拆借；通知貸款

call margin 補倉,；追加保證金

call market 短期同業(yè)拆放市場

call money 短期同業(yè)拆借,；活期貸款

call option 認購期權；看漲期權

call price 贖回價格,；提前贖回價

call warrant 認購認股權證,；回購認股權證

callable share 可收回股份；可兌付股份

called up share capital 已催繳股本

Canadian Dollar [CAD] 加拿大元

Canadian Eastern Finance Limited 加拿大怡東財務有限公司

Canadian Imperial Bank of Commerce 加拿大帝國商業(yè)銀行

cancellation price 取消費

cap 上限

capital 資本,；資金

Capital Accord 《資本協(xié)定》

capital account 資本帳,；非經(jīng)常帳

capital account commitment balance 資本帳承擔額結余

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

capital adequacy ratio [CAR] 資本充足比率

capital allowance 資本免稅額

capital alteration 資本變更

capital and liabilities ratio 資本負債比率

capital and liquidity requirement 資本與流動資金的規(guī)定

capital appreciation 資本增值

Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 資本、資產(chǎn)質素,、管理,、盈利及流動資金評級制度〔CAMEL評級制度〕

capital assets 資本資產(chǎn)

capital at risk 風險資本

capital base 資本基礎；資金基礎

capital charges 資本支出,；資本費用

capital commitment 資本承擔

capital contribution certificate 出資證明書

capital convergence 劃一資本充足比率

capital cost 資本成本,；建設成本；建設費用

capital cover 資本保證

capital deficit 資本虧絀,；資本赤字

capital divided into shares 資本分成股份

capital element 資本因素,；資本部分

capital equipment 資本設備

capital expenditure 資本開支；非經(jīng)常開支

capital expenses 資本費用

capital financing 籌集資本,；以非經(jīng)常收入支付非經(jīng)常開支的結算

capital flow 資金流量

capital formation 資本形成,；集資

capital formation figure 資本組合數(shù)字

capital fund 資本基金

capital gain 資本增益；資本增值

capital gains tax 資本增值稅

capital goods 資本財貨,；資本貨物

capital grant 非經(jīng)常補助金,；非經(jīng)常撥款；建設補助金

capital grant cycle 建設補助金周期

capital injection 注入資本,；注資

capital input 投入資本

capital intensity 資本密集度

capital intensive 資本密集

capital investment 資本投資

Capital Investment Fund 資本投資基金

capital loss 資本損失

capital maintenance 資本保值,；資本保留

capital market 資本市場；資金市場

capital market instrument 資本市場票據(jù)

capital money 資本款項

capital money subject to a trust 信托財產(chǎn)資本

capital movement 資本流動

capital nature 資本性質

capital outlay 資本支出

capital portion 資本部分

capital profit 資本利潤

capital project 基本工程項目,；非經(jīng)常開支項目

capital receipt 資本收入

capital redemption 資本贖回

capital redemption business 資本贖回業(yè)務

capital redemption contract 資本贖回合約

capital redemption reserve 資本贖回儲備

capital reduction 資本減縮,；減資

Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削減計劃〔香港聯(lián)合交易所有限公司〕

capital repayment 償還資本

capital reserve 資本儲備；后備資本

capital revenue 資本收益,；非經(jīng)常收入

capital spending 資本開支,；資本支出,；非經(jīng)常開支

capital stock 股本

capital stock subscription 認繳股本；認購股本

capital subsidy 建設津貼,；基本建設津貼

capital subvention 非經(jīng)常資助金

capital sum 資本額

capital tax 資本稅

capital transfer tax 資本轉移稅

capital turnover 資本周轉率

capital value 資本價值

capital works project 基本工程項目

Capital Works Reserve Fund 基本工程儲備基金

Capital Works Resource Allocation Exercise 基本工程計劃資源分配工作

capitalization 資本化,；資本總額

capitalization of interest 利息化作本金

capitalized interest 化作本金的利息

capitalized loan 轉作資本的貸款

capitalized value 資本還原值；資本化價值

capitation grant 按人計算的補助金

captive insurance business 專屬自保保險業(yè)務

car insurance 汽車保險

Caribbean Development Bank 加勒比開發(fā)銀行

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

cartel 同業(yè)聯(lián)盟,；卡特爾

cartelized rates system 聯(lián)營式利率制度

cash 現(xiàn)金,；現(xiàn)款

cash accounting system 現(xiàn)金會計制度

cash acquisition 以現(xiàn)金投資所得的資產(chǎn)

cash allowance 現(xiàn)金津貼

cash assets 現(xiàn)金資產(chǎn)

cash at bank 銀行現(xiàn)金；銀行存款

cash balance 現(xiàn)金結余

cash basis 現(xiàn)金收付制,；收付實現(xiàn)制

cash basis accounting 現(xiàn)金收付制會計,；收付實現(xiàn)制會計

cash bonus 現(xiàn)金紅利

cash book 現(xiàn)金出納帳；現(xiàn)金簿

cash client 現(xiàn)金客戶

cash commission rebate 現(xiàn)金回傭

cash compensation 現(xiàn)金補償

cash contribution 現(xiàn)金承擔額,；現(xiàn)金分擔額

cash cost 直接費用,；現(xiàn)金成本

cash coupon 現(xiàn)金禮券

cash credit 現(xiàn)金信貸

cash deficit 現(xiàn)金赤字

cash deposit and withdrawal 現(xiàn)金收支

cash disbursement journal 現(xiàn)金支出日記簿

cash disbursement slip 現(xiàn)金支出傳票；現(xiàn)金支出單

cash flow 現(xiàn)金流量,；銀根

cash flow lending 流動現(xiàn)金放款,；無抵押融資

cash flow statement 現(xiàn)金流量表；現(xiàn)金流動表

cash flow surplus 現(xiàn)金流量盈余

cash in hand 庫存現(xiàn)金,；手頭現(xiàn)金

cash in till 備用現(xiàn)金

cash in transit 運送中現(xiàn)金；在運現(xiàn)金

cash input 投入現(xiàn)金

cash input figure 現(xiàn)金投入數(shù)字

cash limit 現(xiàn)金支出限額,；現(xiàn)金限額

cash margin 現(xiàn)金保證金

cash market 現(xiàn)貨市場,；現(xiàn)金交易市場

cash offer 現(xiàn)金要約；現(xiàn)金補償額

cash payment 現(xiàn)金付款,；現(xiàn)金支付

cash position 現(xiàn)金頭寸

cash price 現(xiàn)金價格

cash receipts journal 現(xiàn)金收入日記簿

cash receiving slip 現(xiàn)金收入傳票,；現(xiàn)金收入單

cash settlement 現(xiàn)金結算

cash surplus 現(xiàn)金盈余

cash with order 訂貨付現(xiàn)；憑票即付

cashier's order 銀行本票

cashier's order outstanding 未承兌的銀行本票

cash-limited subhead 有現(xiàn)金支出限額的分目

cash-sweep 現(xiàn)金彩票活動

casual client “散客”,；“散戶”

CCASS Depository 中央結算系統(tǒng)證券存管處

CCIC Finance Limited 中芝興業(yè)財務有限公司

cedant 分出者

ceding company 分出公司

ceding insurer 分出保險人

ceiling 上限

ceiling price 最高限價

central bank 中央銀行

Central Bank Bilateral Repurchase Agreement 《中央銀行雙邊回購協(xié)議》

central banking 中央銀行業(yè)務

central banking function 中央銀行職能

Central Clearing and Custodian System 中央結算及托管系統(tǒng)

Central Clearing and Depository System 中央結算及存管系統(tǒng)

Central Clearing and Settlement System [CCASS] 中央結算及交收系統(tǒng)〔中央結算系統(tǒng)〕

central clearing house 中央結算所

central clearing system 中央結算制度,；集體交收系統(tǒng)

central custody system 中央托管系統(tǒng)

central depository 中央存管處

central depository system 中央證券存管制度

Central Moneymarkets Unit [CMU] 債務工具中央結算系統(tǒng)

central rate 中央?yún)R率；中心匯率

Central Registration Hong Kong Limited 香港中央證券登記有限公司

Central Tender Board 中央投標委員會

Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央證券交收系統(tǒng),；世達結算系統(tǒng)

centralized budgetary and payments system 集中預算及支付制度

centred 12-month moving average 十二個月定位移動平均數(shù)

certificate of approval 批準證明書

certificate of beneficial entitlement to property 資產(chǎn)權益證書

certificate of compliance 合格證明書,；合約完成證明書

certificate of deposit [CD] 存款證

certificate of exemption from estate duty 豁免遺產(chǎn)稅證明書

certificate of incorporation 公司注冊證書；法團注冊證書

certificate of incorporation of registered trustees 注冊受托人法團證書

certificate of indebtedness [CI] 負債證明書

certificate of insurance 保險證書

certificate of interest 權益證明書,；息票

certificate of means 資產(chǎn)證明書

certificate of participation 參與證明書

certificate of payment of profits tax 繳付利得稅證明書

certificate of preference 特惠稅證

certificate of rateable value 應課差餉租值證明書

certificate of registration 登記證書,；注冊證明書

certificate of satisfaction 清償證明書

certificate of transfer 轉讓證明書

certificate to bearer 不記名證明書

certification 核證

certification fee 核證費

certified cheque 經(jīng)銀行證明可兌現(xiàn)的支票

certified public accountant [CPA] 執(zhí)業(yè)會計師

certified statement 經(jīng)證明的報表

cessation of business 停業(yè)

cession 分保

C.F. Finance Company Limited 浙一財務有限公司

chance 機會；中彩機會

Chang Hwa Commercial Bank, Ltd. 彰化商業(yè)銀行

change of domicile 遷冊

change to estimates 修訂預算

change to the approved estimates of expenditure 核準開支預算的變動

charge 費用,；押記,；抵押

charge number 稅單號碼

charge on assets 資產(chǎn)的征稅

charge upon general revenue 從政府一般收入中撥款支付

chargeable 可予征收；應課稅的

chargeable agreement for sale 可予征收印花稅的買賣協(xié)議

chargeable income 應課稅入息

chargeable normal trading receipt 應課稅的一般營業(yè)收入

chargeable profit 應課稅利潤

chargeable to tax 應課稅

charged to... 記入……帳目

chargee 承押記人

charge-holder 受押人

Charges Section [Companies Registry] 押記注冊組〔公司注冊處〕

charging order 押記令

chargor's right 押記人的權利

charitable donation 慈善捐款

charitable trust 慈善信托

charity property 慈善財產(chǎn)

Charoen Pokphand Finance Company Limited 卜蜂財務有限公司

charter 章程,；特許權

charter of incorporation 成立章程

chartered accountant 特許會計師

Chartered Institute of Bankers [United Kingdom] 特許銀行學會〔英國〕

Chartered Institute of Public Finance and Accountancy [United Kingdom] 特許公共財政及會計學會〔英國〕

charterer 承租人

Chase Manhattan Asia Limited 美國大通亞洲有限公司

Chase Manhattan Bank 美國大通銀行

chattels 實產(chǎn)

Chau's Brothers Finance Company Limited 周氏兄弟財務有限公司

Che Hsing Finance Company Limited 浙興財務有限公司

check-and-balance system 制約平衡制度

Chekiang First Bank Limited 浙江第一銀行

cheque 支票

Chiao Yue Finance Company Limited 僑裕財務有限公司

Chiba Bank, Ltd. 千葉銀行

Chicago Board of Options Exchange 芝加哥期權交易所

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 香港金融管理局總裁

Chief Executive of Stock Exchange of Hong Kong 香港聯(lián)合交易所行政總裁

Chief Executive Officer of Hong Kong Futures Exchange 香港期貨交易所行政總裁

Chief Executive's Committee [Hong Kong Monetary Authority] 總裁委員會〔香港金融管理局〕

child allowance 子女免稅額

China & South Sea Bank Limited 中南銀行

China Affairs Committee [Hong Kong Futures Exchange Limited] 中國事務委員會〔香港期貨交易所有限公司〕

China concept stock 中國概念股

China Construction Bank 中國建設銀行

China Development Division [Stock Exchange of Hong Kong Limited] 中國發(fā)展科〔香港聯(lián)合交易所有限公司〕

China Economic News 《中國經(jīng)濟新聞》

China Securities Regulatory Commission [CSRC] 中國證券監(jiān)督管理委員會〔中國證監(jiān)會〕

China State Bank Limited 國華商業(yè)銀行

Chinatrust Commercial Bank, Limited 中國信托商業(yè)銀行

Chinese Association of Deposit-taking Companies 華資接受存款公司公會

Chinese Bankers Club, Hong Kong 香港銀行華員會

Chinese Banks' Association 香港華商銀行公會

Chinese Gold and Silver Exchange Society 金銀業(yè)貿易場

Chinese New Year bonus 年獎,；年終花紅

chit fund 銀會

Chiyu Banking Corporation Limited 集友銀行有限公司

Chiyu Finance Company Limited 集友財務有限公司

Cho Hung Finance Limited 朝興金融有限公司

choses in action 無形動產(chǎn),；據(jù)法權產(chǎn)

chronological book 序時帳簿

Chubu Securities Finance Company 中部證券金融公司

Chung Khiaw Bank Limited 崇僑銀行

Chung Nan Finance Company Limited 中南財務有限公司

Chuo Trust & Banking Co., Ltd. 中央信托銀行

Chuo Trust Asia Limited 中央信托亞洲有限公司

Citibank, N.A. 萬國寶通銀行

CITIC Ka Wah Bank Limited 中信嘉華銀行有限公司

Citicorp Commercial Finance (H.K.) Limited 萬國寶通工商財務（香港）有限公司

Citicorp International Limited 萬國寶通國際有限公司

civil debt 民事債項

Civil Service Pension Reserve Fund 公務員退休金儲備基金

claim 申索；索償,；債權

claim equalization fund 申索平衡基金

claim for refund of property tax 申請發(fā)還物業(yè)稅

claim of debt 債權申索

claim on bank 對銀行的債權

claim to dividend 攤還債款申索

claimant 申索人,；索償人

claims statistics 申索統(tǒng)計數(shù)字

class of insurance business 保險業(yè)務類別

class of property 財產(chǎn)類別

claw-back 遞減率

clearance cost 清拆成本

clearing 結算；票據(jù)交換,；清算

clearing account 結算帳戶

clearing and settlement system 結算和交收系統(tǒng)

clearing balance 結算差額

clearing bank 結算銀行

clearing cheque 交換支票

clearing house 結算所,；票據(jù)交換所

Clearing House Automated Transfer System [CHATS] 結算所自動轉帳系統(tǒng)

Clearing House of the Hong Kong Association of Banks 香港銀行公會結算所

clearing member 結算會員

Clearing Members' Fund 結算會員基金

clearing participant 結算參與者

clearing rebate 結算費用的回傭

Clearing Rules [SEHK Options Clearing House Limited] 《結算規(guī)則》〔聯(lián)交所期權結算所有限公司〕

Clerk to Finance Committee [Legislative Council] 財務委員會秘書〔立法會〕

Clerk to the Board of Review 稅務上訴委員會書記

client 客戶；委托人,；當事人

client agreement 客戶協(xié)議

client confidentiality 客戶保密的責任

client money 客戶款項

client statement 客戶結單

clients fund 客戶資金

close 結算,；收市；收盤

close a position 平倉,；軋平頭寸

close company 股份不公開的公司

close higher 收市時價位較高

close lower 收市時價位較低

close mixed 收市時榮辱互見

close of exchange 交易所停市

close of financial year 財政年度終結

close out 平倉

close out a long position 平長倉

close out a short position 平空倉

close steady 收市時價格穩(wěn)定

close the gap 彌補差距

closed position 平倉

closed-end investment corporation 股份固定的投資公司

close-out price 拋售價格

closing account 決算帳戶

closing balance 期終結余,；收市結余

closing price 收市價；收盤價

closing quotation 收市價,；收市行情

closing rate 收市匯