財(cái)務(wù)-財(cái)經(jīng)-工作常用詞匯-中英文對照

AnEnglish-Chinese

GlossaryofFinancialTerms

財(cái)經(jīng)中英詞匯表

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

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FOREWORD

Inacontinuousefforttoprovideallfinancestaffwithpracticalandusefultoolsrelating

"tofinancialmanagement,andtoimprovetheEnglishproficiencyofallstaff,"

OperationsSupportDepartmentispleasedtopresenttheFirstEditionofAn

English-ChineseGlossaryofFinancialTerms.

"Inthelastfewmonths,wehavebenchmarkedlargeamountofreferencematerials"

andpreparedtheglossarywithwordsstartingfromA-N.Thiseditioncontainsover

"1,500financialterms,andwewillcontinuetoupdateitregularlyuntilfinishingallof"

them.

"Foryoureasysearching,weprovideasimpleway:YoumaykeyintheChinese"

"wordsusing“Find”functionoftheEditmenuinWindows,thesystemwillautomatically"

matchitandlookfortheEnglishwords.Itcanworktheotherwayround.

Wearegratefultoyoursupportofourwork.Ifyouhaveanyquestionsorcomments

"whenusingthisglossary,pleasecontactAngelaYanTingtingofNotesID46408."

ProcessManagementOffice

FinancialOperationSupportDepartment

2005/9/19

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

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序言

為了提升財(cái)經(jīng)管理部員工的英文水平，運(yùn)作支持部一直致力于為大家提供翔實(shí)而有用的

參考資料，為此，我們欣然推出《財(cái)經(jīng)中英詞匯表》（第一版）。

在過去的幾個(gè)月里，我們借鑒了大量的材料，編寫了以A-N為首字母的詞匯。這個(gè)版本

"目前包含了超過1,500個(gè)財(cái)經(jīng)詞匯，我們將定期更新和補(bǔ)充以完善所有詞匯。"

為了供您查閱方便，我們提供一種簡單的方法。您可以在窗口編輯欄中的“查找”項(xiàng)里

輸入中文詞匯，系統(tǒng)會(huì)自動(dòng)匹配相對應(yīng)的英文翻譯。反之亦然。

感謝您對我們工作的支持，如果您對該詞匯表的使用還有疑問或意見，歡迎聯(lián)系顏婷婷

（NotesID：46408）。

財(cái)經(jīng)運(yùn)作支持部流程管理辦公室

2005/9/19

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

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○A

abnormalitem非正常項(xiàng)目

abovepar超面值

abrogation廢除

absoluteacceptance無條件承兌

absolutevalue絕對價(jià)值

abusiveconduct舞弊行為

accelerateddepreciation加速折舊

acceptance承兌

acceptanceline承兌限額

acceptanceofanoffer要約的接納

acceptor承兌人

access進(jìn)入

accesschannel接觸渠道

accesscontrol接觸控制

accesstime接觸時(shí)間

accesstoaccounts可查閱賬目

accesstomarket市場準(zhǔn)入

account賬

accountinarrears拖欠賬戶

accountmanager客戶經(jīng)理

accountnumber賬戶號(hào)碼

accountopeningcontrol開戶控制

accountopeningdocumentation開戶文件

accountpayable應(yīng)付賬款

accountpayeeonly(A/Cpayeeonly)只能存入

收款人賬戶

accountreceivable應(yīng)收賬款

accountrigging捏造賬目

accounttitle會(huì)計(jì)科目

accounttransfer轉(zhuǎn)賬

accountability問責(zé)

accountant’sreport會(huì)計(jì)師報(bào)告

accountingbasis會(huì)計(jì)基礎(chǔ)

accountingclass會(huì)計(jì)類別

accountingdata會(huì)計(jì)數(shù)據(jù)

accountingdate結(jié)賬日期

accountingfirm會(huì)計(jì)師事務(wù)所

accountingguidelines會(huì)計(jì)指引

accountingonaccrualbasis權(quán)責(zé)發(fā)生制

accountingoncashbasis收付實(shí)現(xiàn)制

accountingperiod會(huì)計(jì)期間

accountingpolicy會(huì)計(jì)政策

accountingpractice會(huì)計(jì)慣例

accountingprinciples會(huì)計(jì)原則

accountingrecords會(huì)計(jì)記錄

accountingreport會(huì)計(jì)報(bào)告

accountingstandards會(huì)計(jì)準(zhǔn)則

accountingstatement會(huì)計(jì)報(bào)表

accountingtreatment會(huì)計(jì)處理

accountsandannualreport賬目及年報(bào)

accrue累積

accruedbenefits累計(jì)利益

accruedcharges預(yù)提費(fèi)用

accrueddividend應(yīng)計(jì)股利

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

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accruedexpenses預(yù)提費(fèi)用

accruedinterest累計(jì)利息

accruedrevenue應(yīng)計(jì)收入

accumulateddepreciation累計(jì)折舊

accumulateddividend累計(jì)股息

accumulatedincome累計(jì)收入

accumulatedinterest累計(jì)利息

accumulatedprofits累積利潤

acknowledgementreceipt確認(rèn)書

acquire購入

acquiredsurplus購得盈余

acquirer購方

acquisition購入

acquisitioncost購置成本

acquisitionofassets購買資產(chǎn)

acquisitionofcontrol取得控制權(quán)

acquisitionofinterests取得權(quán)益

actimproperly行為失當(dāng)

actingoodfaith真誠行事

actinprofessionalcapacity以專業(yè)身分行事

actwithduediligence盡職行事

activitystatement活動(dòng)結(jié)單

actualcost實(shí)際成本

actualexpenditure實(shí)際支出

actualincome實(shí)際收入

actuarialvaluation精算評估

actuary精算師

adhocanalysis專項(xiàng)分析

adhocreport專項(xiàng)報(bào)告

advalorem從價(jià)

advaloremcapitalduty從價(jià)資本稅

advaloremstampduty從價(jià)印花稅

advaloremtariff從價(jià)關(guān)稅

addendum附錄

additionalfees額外費(fèi)用

additionalsignature追加簽字

addressee接收人

adjournedmeeting延會(huì)

adjudgedbankrupt被裁定破產(chǎn)

adjustablefactor可調(diào)整因素

adjustedbasis已調(diào)整的基礎(chǔ)

adjustedloss已調(diào)整的虧損

adjustedsurplus已調(diào)整的盈余

adjustment調(diào)整

adjustmentvoucher調(diào)整憑證

administeredexchangerate受管制匯率

administeringbank承辦銀行

administrativeguidance行政指引

administrativemeasures行政措施

administrator行政人員

admissibility可接納性

admittedvalue認(rèn)可價(jià)值

advance預(yù)支

advanceaccount預(yù)支賬戶

advancefromshareholders股東貸款

adversebalance逆差

adverseeffect不良影響

adversefindings負(fù)面結(jié)論

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

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adverseopinion負(fù)面意見

adversevariance負(fù)面差異

advice通知書

adviceofpayment付款通知

advisor顧問

advisorycommittee顧問委員會(huì)

affidavit宣誓書

affiliatedcompany關(guān)聯(lián)公司

affiliatedmember附屬會(huì)員

after-taxprofits稅后利潤

agency代理

agencyaccount代理賬戶

agencyagreement代理協(xié)議

agencycontract代理合約

agencyfee代理費(fèi)

agencyloan機(jī)構(gòu)貸款

agent代理人

agentbank代理行

aggregate合計(jì)

aggregateamount總額

aggregatebalance總結(jié)余

aggregatelimit總限額

aggregaterisk綜合風(fēng)險(xiǎn)

aggregatetotal整體總額

aggregatevalue總值

aging賬齡

agreement協(xié)議

agreementforsaleandpurchase買賣協(xié)議

agreementinwriting書面協(xié)議

aidandabet協(xié)助及教唆

allegationoffraud欺詐指控

allegedbreach指稱的違規(guī)

all-intransactioncosts整體交易成本

allocate劃撥/配置

allocationofexpenses費(fèi)用攤分

allocationoffunds資金配置

allocationofprofits利潤分配

allocationofresource資源調(diào)配

allotment配置

allotmentletter配股函

allotmentnotice配股通知

allotmentofshares配股

allotmentprice配股價(jià)格

allottee獲配股人

allowableexpenses可扣稅費(fèi)用

allowance補(bǔ)助

allowanceforbadanddoubtfuldebts壞賬及呆賬預(yù)提

all-time-high歷史新高

alterationofcapital資本變更

alternate候補(bǔ)

alternatemember候補(bǔ)會(huì)員

amendedvaluation修訂評價(jià)

amendment修正

amendmenttorules規(guī)則修訂

amortization分?jǐn)?/p>

amountfinanced實(shí)際融資額

amountinarrears拖欠款項(xiàng)

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

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amountoutstanding未償還款項(xiàng)

amountpayable應(yīng)付款項(xiàng)

amountreceivable應(yīng)收款項(xiàng)

amounttransferred調(diào)撥款項(xiàng)

analyst分析師

ancillaryagreement附屬協(xié)議

announcement公告

annualaccounts年度賬目

annualbudget年度預(yù)算

annualfee年費(fèi)

annualfinancialstatements年度財(cái)務(wù)報(bào)告表

annualgeneralmeeting(AGM)年度股東大會(huì)

annualgrowthrate年度增長率

annualinspection年檢

annualinterest年利

annualpayment年度繳款

annualreport年報(bào)

annualreturn年度申報(bào)表

annualreview年度審查

annualstatement年度報(bào)表

annualizedreturns年度的回報(bào)

annuity年金

anonymousaccount匿名賬戶

anti-briberyguidelines反賄賂指引

anticipatedcosts預(yù)計(jì)成本

anti-fraud反欺詐

anti-trustlaw反托拉斯法

appeal上訴

appellant上訴人

appetiteforrisk風(fēng)險(xiǎn)偏好

applicablelaw適用法律

applicant申請人

applicationfee申請費(fèi)

applicationforreview審查申請

applicationforshares認(rèn)購股票

applicationofasset資產(chǎn)運(yùn)用

applicationoffunds資金運(yùn)用

applicationsystem應(yīng)用系統(tǒng)

applyforremittance申請匯款

appointer委任人

apportionment分?jǐn)?/p>

appraisal評估

appraisedvalue估定價(jià)值

appraiser評估者

appreciation增值

appropriateperson適當(dāng)人選

appropriation分配;挪用

appropriationaccount撥款賬戶

approval批準(zhǔn)

approvalprocedures審批程序

approvedauditingstandards認(rèn)可審計(jì)標(biāo)準(zhǔn)

approvedbudget核準(zhǔn)預(yù)算

approvedcustodian核準(zhǔn)保管人

approvedperson核準(zhǔn)人

approvedretirementscheme認(rèn)可退休金計(jì)劃

arbitrator仲裁人

arm’slengthagreement公正協(xié)議

arm’slengthtransaction公正交易

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

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arrears拖欠款

arrearsprocedures處理拖欠程序

arrivalbill到期付款匯票

artificialprice虛假的價(jià)格

artificialtransaction虛假交易

assessedprofit估定利潤

assessedvalue估定價(jià)值

assessment評估

asset資產(chǎn)

assetallocation資產(chǎn)配置

assetandliabilitystructure資產(chǎn)負(fù)債結(jié)構(gòu)

assetappraisal資產(chǎn)評估

asset-basedlending以資產(chǎn)做抵押的貸款

assetcoverage資產(chǎn)覆蓋率

assetinjection注資

assetmanagement資產(chǎn)管理

assetportfolio資產(chǎn)組合

assetquality資產(chǎn)質(zhì)量

assetrealization資產(chǎn)變現(xiàn)

assetrefinancingarrangement資產(chǎn)再融資安

排

assetswap資產(chǎn)置換

assettoliabilityratio資產(chǎn)負(fù)債率

assetturnover資產(chǎn)周轉(zhuǎn)率

assetvaluation資產(chǎn)評價(jià)

assetsbettermentstatement資產(chǎn)遞增表

assetsoutofbook賬外資產(chǎn)

assetspledgedassecurityforliabilities用作

負(fù)債抵押的資產(chǎn)

assetsprovidedassecurity提供作為保證的資

產(chǎn)

assign受讓

assignee被受讓方

assignment讓與證書

assignor受讓方

associatecompany聯(lián)營公司

associatemember附屬會(huì)員

associatedperson相關(guān)人

assumptionofcontrol接管

assurance保障

atarm’slength以公正交易關(guān)系進(jìn)行

atcall通知

atdiscount以折價(jià)

atpar以面值

atpremium以溢價(jià)

atshortnotice以短期通知

atsight即時(shí)

attorney律師

attributableinterest應(yīng)占權(quán)益

attributableprofit應(yīng)占盈利

auction拍賣

auctioneer拍賣行

audit審計(jì)

auditcommittee審計(jì)委員會(huì)

auditcycle審計(jì)周期

auditfunction審計(jì)職能

auditqualifications審計(jì)保留事項(xiàng)

auditrecord審計(jì)記錄

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

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auditreport審計(jì)報(bào)告

auditrequirement審計(jì)要求

auditreview審計(jì)復(fù)核

auditteam審計(jì)小組

audittest審計(jì)測試

audittrail審計(jì)線索

auditworkingpapers審計(jì)工作底稿

auditedaccounts已審計(jì)賬目

auditedannualaccount已審計(jì)年度賬目

auditedbalancesheet已審計(jì)資產(chǎn)負(fù)債表

auditedfinancialreport已審計(jì)財(cái)務(wù)報(bào)告

auditing審計(jì)學(xué)

auditor審計(jì)師

auditor’sreport審計(jì)師報(bào)告

authentication驗(yàn)證

authority權(quán)力

authorization授權(quán)

authorizationform授權(quán)書

authorizedagent授權(quán)代理人

authorizedbank授權(quán)銀行

authorizedcapital已批準(zhǔn)資本

auxiliaryledger輔助分類賬

auxiliaryservices輔助服務(wù)

availablebalance可動(dòng)用結(jié)余

availablecredit可動(dòng)用信用額

availableprofits可動(dòng)用利潤

availablereserve可動(dòng)用儲(chǔ)備

average平均數(shù)

averageageofreceivables應(yīng)收賬款平均賬齡

averagebalance平均余額

averagecollectionperiod平均收賬期

averagecost平均成本

averagegrowthrate平均增長率

averagemonthlyturnover月度平均營業(yè)額

averageoutstandingbalance平均未付余額

○B(yǎng)

backdate倒填日期

backduty補(bǔ)繳稅款

backgroundcheck背景核查

backingassets支持資產(chǎn)

back-upfunding備用資金

back-upline備用信用額

badcheck空頭支票

badordoubtfuldebt壞賬或呆賬

balance結(jié)余

balancebroughtdown余額承上

balancebroughtforward余額結(jié)轉(zhuǎn)

balancecarrieddown余額轉(zhuǎn)下

balancecarriedforward余額后移

balanceofproceeds收入余數(shù)

balancesheet資產(chǎn)負(fù)債表

balancingitem平衡項(xiàng)目

bankacceptance銀行承兌

bankaccount銀行賬戶

bankcharges銀行手續(xù)費(fèi)

bankclearing銀行結(jié)算

bankconfirmation銀行確認(rèn)函

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

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bankcreditline銀行信用額

bankdepositslip銀行存款單

bankdraft銀行匯票

bankguarantee銀行擔(dān)保

bankmandate銀行開戶授權(quán)書

bankremittance銀行匯款

bankrun擠兌

bankstatement銀行對賬單

banktradingday銀行交易日

banktransfer銀行轉(zhuǎn)賬

banker’sdraft銀行本票

bankruptcy破產(chǎn)

bartertrade易貨貿(mào)易

basecurrency基數(shù)貨幣

basedate基準(zhǔn)日

baseperiod基期

baseprice基價(jià)

bearershare無記名股票

bestpractice最佳實(shí)踐

bid投標(biāo)

bill票據(jù)

billatsight即期匯票

billdiscounting票據(jù)貼現(xiàn)

billforcollection托收票據(jù)

billfornegotiation議付票據(jù)

billofdishonor拒付票據(jù)

billofexchange票據(jù)

billondemand即期匯票

billonmaturity到期付款匯票

billonpresentation提示即付匯票

billpayableaftersight見票付款匯票

billpayableondemand即期匯票

blankcheck空白支票

blankendorsement空白背書

bluechip藍(lán)籌股

board董事會(huì)

bonus獎(jiǎng)金

bonusshare紅股

book記賬

bookdebt賬面?zhèn)?xiàng)

book-entry賬面記錄

bookofaccount賬簿

bookprofitorloss賬面損益

bookvalue賬面價(jià)值

borrowing借款

bottle-neck瓶頸

bounce退票

breach違反

breachofcovenant違約

break-evenpoint平衡點(diǎn)

brochure冊子

brokendownbycategory按類細(xì)分

broker經(jīng)紀(jì)人

brokeragecommission經(jīng)紀(jì)人傭金

broughtforward承前

budget預(yù)算

buffer緩沖

businessconduct商業(yè)行為

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

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businessoriented商業(yè)主導(dǎo)

buyback購回

buyoncredit賒購

buyercredit買方信貸

○C

calldeposit通知存款

callloan通知貸款

cap上限

capital資本

capitaladequacy資本充足度

capitalasset資本資產(chǎn)

capitalbase資本基礎(chǔ)

capitalexpenditure資本支出

capitalgain資本收益

capitalgaintax資本增值稅

capitalinjection注資

capitalintensive資本密集

capitalinvestment資本投資

capitallease資本租賃

capitalloss資本減值

capitalmarket資本市場

capitalraising籌資

capitalreduction資本減縮

capitalreserve資本儲(chǔ)備

capitalrestructuring資本重組

capitalstructure資本結(jié)構(gòu)

capitalization資本總值

capitalizationofinterest利息資本化

capitalize資本化

carriedforward后移

cashaccount現(xiàn)金賬戶

cashacquisition現(xiàn)金購入

cashadvance備用金

cashatbank銀行存款

cashbeforedelivery付款后交貨

cashbonus現(xiàn)金紅利

cashbook現(xiàn)金簿

cashcontribution出資

cashdiscount現(xiàn)金折扣

cashflow現(xiàn)金流

cashflowstatement現(xiàn)金流量表

cashinhand庫存現(xiàn)金

cashondelivery(COD)貨到付款

cashpayment現(xiàn)金付款

cashprice現(xiàn)金售價(jià)

cashrebate現(xiàn)金回扣

cashsale現(xiàn)銷

cashsurplus現(xiàn)金盈余

cashier出納員

centralizedregulation集中統(tǒng)一監(jiān)管

certificateofcompliance合格證明書

certificateofdeposit(CD)存款單

certificateoflicence牌照證書

certificateoforigin(CO)原產(chǎn)地證明書

certifiedcopy經(jīng)核證副本

certifieddocument經(jīng)核證文件

certifiedpublicaccountant注冊會(huì)計(jì)師

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

12

cessation中止

charge費(fèi)用

chargeonassets資產(chǎn)抵押

chargedproperty抵押資產(chǎn)

chargee承押人

chargor抵押人

checkandbalancesystem制約平衡制度

checker復(fù)核人

checklist查檢表

chiefexecutiveofficer(CEO)首席執(zhí)行官

chieffinancialofficer(CFO)首席財(cái)務(wù)官

chiefinformationofficer(CIO)首席信息官

chiefoperatingofficer(COO)首席營運(yùn)官

circular通告;函件

circularization賬戶數(shù)據(jù)確認(rèn)程序

civilaction民事訴訟

civilliability民事責(zé)任

civilprocedure民事程序

cleanacceptance無條件承兌

cleanreport無保留意見的報(bào)告

clearance清算

clearingbank結(jié)算銀行

clearingcheck支票結(jié)算

clientprofile客戶狀況

clientsettlement客戶交收

closeaccount關(guān)閉賬戶

closeoffinancialyear財(cái)務(wù)年度終結(jié)

closingbalance期終結(jié)余

closingdate截止日期

closingrate期終匯率

closingstock期末存貨

codeofbusinessconduct商業(yè)行為準(zhǔn)則

collateral抵押物

collectingbank托收銀行

collection托收

collusion勾結(jié)

combination組合

comfortletter告慰函

commencement開始日期

commercialbank商業(yè)銀行

commercialbill商業(yè)票據(jù)

commercialinvoice商業(yè)發(fā)票

commercialletterofcredit(L/C)商業(yè)信用證

commercialloan商業(yè)貸款

commercialmortgageloan商業(yè)按揭貸款

commercialpaper商業(yè)票據(jù)

commercialviability商業(yè)可行性

commission傭金

commissionrate傭金收費(fèi)率

commodity商品

commonstock普通股

companylevel公司級

companymergerandrestructuring企業(yè)兼并

重組

companyregister公司登記冊

companyregistration公司注冊

companyseal公章

companywithlimitedliability有限責(zé)任公司

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

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compatibility兼容性

compensation補(bǔ)償

competitiveadvantage競爭優(yōu)勢

compliance符合

complianceaudit合規(guī)審計(jì)

compliancereview合規(guī)檢查

compliancerisk合規(guī)風(fēng)險(xiǎn)

compliancestatement合規(guī)聲明

component要素

compositerating綜合評級

composition組成

compoundinterest復(fù)利

compromise妥協(xié)

compulsoryliquidation強(qiáng)制清算

concealedaccounts賬外賬

concession讓步

conditionprecedent先決條件

conditionalagreement有條件協(xié)議

conditionaloffer有條件要約

conduct行為

confidentiality保密

confidentialityagreement保密協(xié)議

confirmation確認(rèn)

confirmationletter確認(rèn)函

confirmationreport確認(rèn)報(bào)告

confirmedletterofcredit保兌信用證

confirmingbank保兌行

confiscation沒收

conflictofinterests利益沖突

connectedparties關(guān)聯(lián)方

consent同意

consignment寄售;寄存

consistency一致性

consolidate合并

consolidatedaccount合并賬戶

consolidatedfinancialstatements合并財(cái)務(wù)報(bào)

表

consolidationmethod合并方法

conspire串謀

constitution章程

constructioninprogress在建工程

consultant顧問

contingency或有事項(xiàng)

continuingobligation持續(xù)責(zé)任

continuingoperation持續(xù)經(jīng)營

contraaccount抵銷賬戶

contraitem對銷項(xiàng)目

contractparty合約方

contractspecifications合約規(guī)格

contractualobligation合約責(zé)任

contractualrelationship合約關(guān)系

contractualright合約權(quán)利

contravention違規(guī)

contributoryscheme供款計(jì)劃

controllinginterest控股權(quán)益

controllingshareholder控股股東

convergence集中

conversion交換

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

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convertibility可兌換性

convertible可兌換的

conveyanceofproperty財(cái)產(chǎn)轉(zhuǎn)讓

cooperationagreement合作協(xié)議

cooperativejointventure合作經(jīng)營企業(yè)

corebusiness核心業(yè)務(wù)

corporatefraud公司欺詐

corporategovernance公司治理

correspondent聯(lián)絡(luò)人

correspondentbank往來銀行

corruptinducement貪污誘因

costandfreight(C&F)成本加運(yùn)費(fèi)

costandinsurance(C&I)成本加保險(xiǎn)費(fèi)

costapproach成本計(jì)算法

costaveraging成本平均法

cost-benefitanalysis成本收益分析

costcontrol成本控制

costconvention原值成本法

costeffective成本效益

costofborrowing借貸成本

costofcapital資金成本

cost-pluspricing成本加成定價(jià)法

costover-run成本超支

costing成本核算

counsel律師

counterparty對方

court法院

coverage范圍

crash崩盤

credentials履歷

credibility信譽(yù)

credit貸方

creditadvice貸記通知

creditassessment信用評估

creditbalance貸方結(jié)余

creditcrunch信貸收縮

creditexposure信用風(fēng)險(xiǎn)

creditfacilities信用額度

creditissue授信

credititem貸項(xiàng)

creditlimit信用額度

creditline信用額度

creditmanagement信用管理

creditrating信用等級

creditreporting信用報(bào)告

creditreviewprocess信用評估過程

creditrisk信用風(fēng)險(xiǎn)

creditsale賒銷

creditunion信用合作社

creditor債權(quán)人

criminalaction刑事訴訟

cross-borderbusiness跨境業(yè)務(wù)

cross-currencytransactions跨國貨幣交易

cum-dividend帶股息

cumulativedeficit累積赤字

currency貨幣

currencyofdenomination結(jié)算貨幣

currencyoption外幣期權(quán)

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

15

currencyrisk貨幣風(fēng)險(xiǎn)

currencyswap套匯

currentaccount經(jīng)常賬戶

currentassets流動(dòng)資產(chǎn)

currentliabilities流動(dòng)負(fù)債

currentratio流動(dòng)比率

custodian保管人

custody保管

custodyofassets保管資產(chǎn)

customerbase客戶基礎(chǔ)

customerlending客戶貸款

customerstatement客戶結(jié)單

customs海關(guān)

cutloss止損

cut-offdate截止日

cycle周期

○D

databack-up數(shù)據(jù)備份

database數(shù)據(jù)庫

dateofmaturity到期日

dateofpayment付款日

dealoncredit信用交易

debenture債券

debit借記

debitadvice借記通知

debitbalance借方結(jié)余

debititem借項(xiàng)

debitnote借記通知

debt債務(wù)

debtcollectionagency收債公司

debtfinancing債務(wù)融資

debtinstrument債務(wù)工具

debtreorganization債務(wù)重整

debtrepayment償還債務(wù)

debtrestructuring債務(wù)重組

debtsecurities債券

debtor債務(wù)人

deceit欺詐

declaration聲明

deduct減除

deed契約

defalcation虧空

default拖欠

defaultinpayment拖欠付款

deferral遞延項(xiàng)目

deferredexpenses遞延費(fèi)用

deferredincome遞延收入

deferredpayment延期付款

deficiency不足

deficit赤字

deflation通貨緊縮

defraud詐騙

delegate代表

delegation委托

delinquency無法如期付款

delinquentaccount拖欠債務(wù)賬戶

demanddraft(D/D)即期匯票

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

16

demandloan即期貸款

denomination面額

deposit存款

depositatcall通知存款

depositreceipt存放收據(jù)

depreciation貶值;折舊

depreciationofcurrency通貨貶值

deregulation放松管制

derivative衍生工具

designatedaccount指定賬戶

despatchnotes發(fā)貨單

devaluation貶值

deviation偏離

diligence盡職

dilution稀釋

directdebit直接借記

direction指示

disbursement支付

discharge解除

disciplinaryaction紀(jì)律行動(dòng)

disclosure披露

discount折扣

discretionarybasis全權(quán)委托形式

dishonouredbill退票

dismissal任免

disposableasset可變賣資產(chǎn)

disposableincome可支配收入

disposal處理

disposition處理

dispute爭議

disseminationofinformation散播信息

distributableprofit可分配利潤

distributablereserves可分配儲(chǔ)備

distribution分發(fā);分配

diversification多樣化

dividend股息

dividenddistribution股利分派

dividendincome股利收入

division分部

documentagainstacceptance承兌交單

documentagainstpayment付款交單

documentagainstpresentation交單付款

documentoftitle所有權(quán)文件

documentaryacceptance跟單承兌

documentarybill跟單匯票

documentarycollection跟單托收

documentarycredit跟單信用證

documentation文件

domesticlaw本地法

domesticmarket本土市場

dormantaccount睡眠賬戶

dormantasset閑置資產(chǎn)

dormantcompanies已停止業(yè)務(wù)的公司

doubleentry復(fù)式記賬

doubletaxationagreement雙重稅務(wù)協(xié)議

doubtfulaccounts呆賬

doubtfuldebt疑賬

doubtfulloan有問題貸款

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

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downpayment預(yù)付定金

downgradeacreditrating調(diào)低信用評級

download下載

downsidetrend跌勢

draft匯票

draftforcollection托收匯票

drawee付款人

drawer出票人

duedateforpayment應(yīng)付款日期

dueday到期日

duediligence盡職

duplicate副本

duration持續(xù)期

○E

earlywarningsystem預(yù)警系統(tǒng)

earmarkedfunds指定用途款項(xiàng)

earmarkedloan指定用途貸款

earnings收益

earningsandprofitstax所得稅

earningsbeforeinterestsandtax(EBIT)息稅

前利潤

earningspershare(EPS)每股盈利

e-commerce電子商務(wù)

economicgrowth經(jīng)濟(jì)增長

economicoutlook經(jīng)濟(jì)展望

economicperformance經(jīng)濟(jì)表現(xiàn)

economicrecession經(jīng)濟(jì)衰退

economicrecovery經(jīng)濟(jì)復(fù)蘇

economicreform經(jīng)濟(jì)改革

effectivecontrol有效控制

effectivedate生效日期

electronicbankingservices電子銀行服務(wù)

electronicbulletinboard電子公告牌

electronicbusiness電子貿(mào)易

electronicclearingsystem電子清算系統(tǒng)

electroniccommunicationnetwork(ECN)電

子通訊網(wǎng)絡(luò)

electronicdatainter-change(EDI)電子數(shù)據(jù)交

換

electronicfiling網(wǎng)上電子呈報(bào)

electronicform電子形式

electronicfundtransfer電子資金轉(zhuǎn)賬

electronicinformation電子信息

electronicmoney電子貨幣

electronicpayment電子付款

electronicrecord電子記錄

electronicsignature電子簽名

electronictrading電子交易

electronictradingplatform電子交易系統(tǒng)

electronictransmission電子傳送

electronicworkflow電子化工作流程

endorsement背書

end-to-endarchitecture端對端架構(gòu)

enforcement強(qiáng)制執(zhí)行

enforcementaction強(qiáng)制措施

enforcementpower執(zhí)法權(quán)力

enforcementregime執(zhí)法機(jī)制

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

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engagementletter聘用書

entireinterest全部權(quán)益

entity實(shí)體

entrepreneur企業(yè)家

entry分錄

equitablebasis公平基準(zhǔn)

equitableinterest權(quán)益

equitabletitle權(quán)益所有權(quán)

equity股本

equitybase股本基數(shù)

equitycapital股權(quán)資本

equityearnings權(quán)益收益

equityfund權(quán)益資金

equityinterest權(quán)益

equityinvestment股權(quán)投資

equitymarket股票市場

equityshare權(quán)益股

erroneousaccount錯(cuò)賬

erroneousentry錯(cuò)誤入賬

erroneouspayment錯(cuò)誤支付

erroneoustransaction錯(cuò)誤交易

escrowaccount代管賬戶

establishedpolicy既定政策

estimate估計(jì)

ethicalstandards道德操守

evidenceofpayment付款證據(jù)

exceptionreport例外報(bào)告

exceptionalitem例外項(xiàng)目

excess盈余

excessvalue超額價(jià)值

exchange外匯

exchangebroker外匯經(jīng)記人

exchangecontract外匯合約

exchangecontrol外匯管制

exchangefluctuation匯率波動(dòng)

exchangegain匯兌收益

exchangeloss匯兌損失

exchangemarket外匯市場

exchangeofinformation交換信息

exchangerate兌換率

exchangeratefluctuation匯率波動(dòng)

exchangeratesystem匯率制度

exchangerisk外匯風(fēng)險(xiǎn)

execute執(zhí)行

execution執(zhí)行交易

executivecommittee執(zhí)行委員會(huì)

exemptperson獲豁免人士

exemption豁免

exemptioncertificate豁免證書

exemptionclause免責(zé)條款

exemptiondeclaration豁免聲明

exercise履行

exerciseperiod執(zhí)行期

exerciseprice執(zhí)行價(jià)格

exitaudit離任審計(jì)

expectedreturn預(yù)期收益

expenditure支出

expense費(fèi)用

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

19

expensedisbursement支出費(fèi)用

expiry到期

expiryday到期日

explanatorystatement說明段

exportadvance出口墊支貸款

exportbill出口匯票

exportcredit出口信貸

exportcreditguarantee出口信用保證

exportduty出口稅

exportfinancing出口融資

exporttaxrebate出口退稅

exposure風(fēng)險(xiǎn)暴露

exposurelimit風(fēng)險(xiǎn)限額

expressauthorization明確授權(quán)

expressprovisions明訂條文

expresslyauthorized獲明示授權(quán)

externalaudit外部審計(jì)

externalauditor外部審計(jì)師

externaldebt外債

externalvendor外部供貨商

extract摘錄

extraordinaryitem異常項(xiàng)目

extrinsicvalue外涵價(jià)值

○F

facevalue面額

facilitator協(xié)調(diào)人

facility設(shè)備

facilityletter授信函

facsimilenumbers傳真號(hào)碼

factor因素

factoring保理

factoringcompany保理公司

failuretocomplywith不遵從

faircompetition公平競爭

fairtrade公平交易

falldue到期

fallbackarrangement后備程序

falseaccounting虛假造賬

falsedisclosure虛假披露

falseentry虛假記錄

falseinformation虛假信息

falsify捏改

faulttolerance錯(cuò)誤包容

favourablebalance順差

feasibilitystudy可行性研究

fee費(fèi)用

feedback反饋

fellowsubsidiary同集團(tuán)附屬公司

fictitiousaccount虛假賬戶

fictitioustransaction虛假交易

fidelityrisk忠誠風(fēng)險(xiǎn)

fiduciaryduty誠信責(zé)任

fieldaudit現(xiàn)場審計(jì)

filebackup文件備份

fileupload檔案上載

filingrequirements呈報(bào)規(guī)定

finaldecision最后決定

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

20

finaldividend末期股息

finalpayment最終付款

finalsettlement最終結(jié)算

finance財(cái)務(wù)

financecompany財(cái)務(wù)公司

financialaccounting財(cái)務(wù)會(huì)計(jì)

financialadviser財(cái)務(wù)顧問

financialanalyst財(cái)務(wù)分析師

financialasset金融資產(chǎn)

financialaudit財(cái)務(wù)審計(jì)

financialconglomerate金融集團(tuán)

financialcontrol財(cái)務(wù)控制

financialcontroller財(cái)務(wù)總監(jiān)

financialcrime金融犯罪

financialcrisis金融危機(jī)

financialdisclosure財(cái)務(wù)信息披露

financialdistress財(cái)政困難

financialexposure財(cái)務(wù)風(fēng)險(xiǎn)

financialgain財(cái)務(wù)收益

financialhub金融樞紐

financialimplication財(cái)政影響

financialinformationsystem財(cái)務(wù)信息系統(tǒng)

financialinstitution金融機(jī)構(gòu)

financialinstrument金融工具

financiallease融資租賃

financialleverage財(cái)務(wù)杠桿

financialloss財(cái)務(wù)損失

financialmanagement財(cái)務(wù)管理

financialmarket金融市場

financialpaper金融票據(jù)

financialplanning財(cái)務(wù)計(jì)劃

financialposition財(cái)務(wù)狀況

financialratio財(cái)務(wù)比率

financialregime金融體系

financialreport財(cái)務(wù)報(bào)告

financialresources財(cái)務(wù)資源

financialresults業(yè)績

financialreturn財(cái)務(wù)收益

financialrisk財(cái)務(wù)風(fēng)險(xiǎn)

financialservices金融服務(wù)

financialstability財(cái)務(wù)穩(wěn)定性

financialstanding財(cái)務(wù)狀況

financialstatement財(cái)務(wù)報(bào)表

financialstatus財(cái)務(wù)狀況

financialstrengthrating財(cái)務(wù)能力評級

financialstructure財(cái)務(wù)結(jié)構(gòu)

financialyear財(cái)務(wù)年度

financing融資

financingcost融資費(fèi)用

financingfacilities融資安排

financingmarket融資市場

financingofexports出口融資

financingofprojects項(xiàng)目融資

financingpackage融資方案

financingstructure融資結(jié)構(gòu)

financingstudy融資研究

firewall隔火墻

firmcommitment確定承諾

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

21

"firstin,firstout(FIFO)先進(jìn)先出"

fiscalpolicy財(cái)政政策

fiscalyear財(cái)政年度

fixedasset固定資產(chǎn)

fixedcharge固定費(fèi)用

fixedcost固定成本

fixeddeposit定期存款

fixedexchangerate固定匯率

fixedforward定期期匯

fixedincomesecurities固定收益證券

fixedoverhead固定費(fèi)用

fixedratecurrencyswap固定匯率貨幣互換

fixedrateinstrument定息金融工具

flatrate統(tǒng)一價(jià)格

flexibility彈性

floatingexchangerate浮動(dòng)匯率

floatingrate浮動(dòng)利率

floating-ratenote(FRN)浮息票據(jù)

floppydisk磁盤

flow流向

fluctuation波動(dòng)

follow-upaction跟進(jìn)措施

forcemajeureclause不可抗力條款

forecast預(yù)測

foreclosure止贖權(quán)

foreigncurrency外幣

foreigncurrencyoption外匯期權(quán)

foreigncurrencytranslation外匯折算

forex外匯

foreigninvestment境外投資

foreigninvestmententerprise(FIE)外商投資

企業(yè)

foreigninvestor境外投資者

foreignremittance外幣匯款

forfeiting福費(fèi)廷

forfeitureofsum沒收款項(xiàng)

forgeddocument偽造文件

forgedsignature偽造簽字

forgeryofacheck偽造支票

forgivenessofdebt免除債務(wù)

forward遠(yuǎn)期

forwardcontract遠(yuǎn)期合約

forwardexchangerate遠(yuǎn)期匯率

forwardoption遠(yuǎn)期期權(quán)

forwardrateagreement(FRA)遠(yuǎn)期利率協(xié)議

forwardrateswap遠(yuǎn)期利率互換

franchise特許權(quán)

fraud欺詐

fraudulentactivity欺詐活動(dòng)

fraudulentpreference欺詐優(yōu)惠

freeonboard船上交貨價(jià)

freehold不動(dòng)產(chǎn)所有權(quán)

fringebenefit附帶利益

front-end前端

front-officestaff前線人員

function職能

fund基金

fundallocation資金調(diào)度

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

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fundbalancing資金平衡

fundflow資金流向

fundmanagement資金管理

fundmanager基金經(jīng)理

fundraising融資

fundremittance資金匯出

fundstatement資金表

fundtransferservices資金轉(zhuǎn)帳服務(wù)

fundturnover基金周轉(zhuǎn)

fundutilization資金運(yùn)用

fundutilizationrate資金利用率

funding融資

fundsinfloat在途資金

futures期貨

futurescontract期貨合約

○G

gapanalysis差距分析

gateway通道

gearing杠桿作用

gearingratio資本負(fù)債比率

generalacceptance無條件承兌

generalmanager總經(jīng)理

generalreserve一般儲(chǔ)備金

GenerallyAcceptedAccountingPrinciples

(GAAP)一般公認(rèn)會(huì)計(jì)原則

globaleconomy全球經(jīng)濟(jì)

goprivate私有化

gopublic上市

going-concernassumption持續(xù)經(jīng)營假設(shè)

goodwill商譽(yù)

governance管治

graceperiod寬限期

○H

hacker黑客

half-yearlyclosing半年結(jié)算

handlingcharge手續(xù)費(fèi)

Headquarters總部

high-techindustry高技術(shù)產(chǎn)業(yè)

hirepurchase分期付款購買

historicalcost歷史成本

holder持有人

holdingcompany控股公司

holdover延期

honour承兌

hyperlink超級鏈接

○I

idleloan呆滯貸款

illegalconduct違法行為

immediateholdingcompany直屬控股公司

immovableproperty不動(dòng)產(chǎn)

immunityclause豁免條款

impactanalysis影響分析

implicitcost隱性成本

impliedinterestrate引伸利率

importcredit進(jìn)口信用證

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

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importduties進(jìn)口關(guān)稅

importlicence進(jìn)口許可證

importquota進(jìn)口配額

importsurcharge進(jìn)口附加稅

improperconduct不當(dāng)行為

imputedcost推算成本

imputedinterest推算利息

inarrears拖欠

ingoodfaith在誠信的情況下

inreceivership接管中

intheinterestof...符合...的利益

intheordinarycourseofbusiness在業(yè)務(wù)的日

常運(yùn)作中

intrustfor…受托為他人…

inadequatesupervisionbymanagement管理

層監(jiān)管不足

inadvertenterror無心之失

Incorporated有限公司

incentives激勵(lì)措施

incidentalto附帶于

income收入

incomeandexpenditureaccount收支賬目

incometax所得稅

incrementalcosts增加成本

indebtedness負(fù)債

indemnify賠償

indemnityclause彌償條款

indirectinvestment間接投資

indirectstake間接股份權(quán)益

indirecttax間接稅

induce誘使

industry業(yè)界

industryanalysis業(yè)界分析

industryassociation業(yè)界團(tuán)體

industryjargon業(yè)界術(shù)語

industryresearch業(yè)界研究

infancy發(fā)展初期

infidelityevents違反忠誠作為

inflation通貨膨脹

information信息

informationgap信息缺口

informationleakage信息泄露

informationoverload信息超負(fù)荷

informationprovider信息供應(yīng)商

informationsharing信息共享

informationsystem信息系統(tǒng)

infrastructure基礎(chǔ)設(shè)施

inherentrisk內(nèi)在風(fēng)險(xiǎn)

initialassessment初步評估

initialdeposit首期押金

initialmargin初次保證金

initials簡簽

initiative舉措

injunction禁止令

injunctiveorder強(qiáng)制令

input輸入

inquiry查詢

insider內(nèi)幕人士

AnEnglish-ChineseGlossaryofFinancialTerms財(cái)經(jīng)中英詞匯表

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insiderinformation內(nèi)幕消息

insidertrading內(nèi)幕交易

insolvent無力償債

inspection檢查

inspector檢查員

instalment分期付款

instrument工具

insurance保險(xiǎn)

insurancepolicy保險(xiǎn)單

insured受保人

insuredamount投?？铑~

insurer保險(xiǎn)人

intangibleasset無形資產(chǎn)

integratedplatform集成平臺(tái)

integration整合

integrity誠信;完整性

intellectualpropertyright知識(shí)產(chǎn)權(quán)

inter-bankrate銀行同業(yè)拆息

interconnection互相連系

interest利息

interestaccrued應(yīng)計(jì)利息

interest-bearing帶息

interestcharge利息費(fèi)

interestclause利息條款

interestcollectedinadvance預(yù)收利息

interestcost利息成本

interestexpenses利息支出

interest-free無息

interestincontract合約權(quán)益

interestinshares股份權(quán)益

interestincome利息收入

interestmargin息差

interestpayable應(yīng)付未付利息

interestpayment利息支付

interestpe