Elephantwoman
短期借款Short-term borrowing應(yīng)付賬款A(yù)ccounts payable預(yù)計(jì)負(fù)債Projected liabilities預(yù)付賬款Prepaid AccountsAAA 美國會(huì)計(jì)學(xué)會(huì)Abacus 《算盤》雜志abacus 算盤Abandonment 廢棄,報(bào)廢;委付abandonment value 廢棄價(jià)值abatement ①減免②沖銷ability to service debt 償債能力abnormal cost 異常成本abnormal spoilage 異常損耗above par 超過票面價(jià)值above the line 線上項(xiàng)目absolute amount 絕對數(shù),絕對金額absolute endorsement 絕對背書absolute insolvency 絕對無力償付absolute priority 絕對優(yōu)先求償權(quán)absolute value 絕對值absorb 攤配,轉(zhuǎn)并absorption account 攤配賬戶,轉(zhuǎn)并賬戶absorption costing 攤配成本計(jì)算法abstract 摘要表abuse 濫用職權(quán)abuse of tax shelter 濫用避稅項(xiàng)目ACCA 特許公認(rèn)會(huì)計(jì)師公會(huì)accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折舊法,快速折舊法acceleration clause 加速償付條款,提前償付條款acceptance ①承兌②已承兌票據(jù)③驗(yàn)收acceptance bill 承兌票據(jù)acceptance register 承兌票據(jù)登記簿acceptance sampling 驗(yàn)收抽樣access time 存取時(shí)間accommodation 融通accommodation bill 融通票據(jù)accommodation endorsement 融通背書account ①賬戶,會(huì)計(jì)科目②賬簿,報(bào)表③賬目,賬項(xiàng)④記賬accountability 經(jīng)營責(zé)任,會(huì)計(jì)責(zé)任accountability unit 責(zé)任單位Accountancy 《會(huì)計(jì)》雜志accountancy 會(huì)計(jì)accountant 會(huì)計(jì)員,會(huì)計(jì)師accountant general 會(huì)計(jì)主任,總會(huì)計(jì)accounting in charge 主管會(huì)計(jì)師accountant,s legal liability 會(huì)計(jì)師的法律責(zé)任accountant,s report 會(huì)計(jì)師報(bào)告accountant,s responsibility 會(huì)計(jì)師職責(zé)account form 賬戶式,賬式accounting ①會(huì)計(jì)②會(huì)計(jì)學(xué)accounting assumption 會(huì)計(jì)假定,會(huì)計(jì)假設(shè)accounting basis 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法accounting changes 會(huì)計(jì)變更accounting concept 會(huì)計(jì)概念accounting control 會(huì)計(jì)控制accounting convention 會(huì)計(jì)常規(guī),會(huì)計(jì)慣例accounting corporation 會(huì)計(jì)公司accounting cycle 會(huì)計(jì)循環(huán)accounting data 會(huì)計(jì)數(shù)據(jù)accounting doctrine 會(huì)計(jì)信條accounting document 會(huì)計(jì)憑證accounting elements 會(huì)計(jì)要素accounting entity 會(huì)計(jì)主體,會(huì)計(jì)個(gè)體accounting entry 會(huì)計(jì)分錄accounting equation 會(huì)計(jì)等式accounting event 會(huì)計(jì)事項(xiàng)accounting exposure 會(huì)計(jì)暴露,會(huì)計(jì)暴露風(fēng)險(xiǎn)accounting firm 會(huì)計(jì)事務(wù)所Accounting Hall of Fame 會(huì)計(jì)名人堂accounting harmonization 會(huì)計(jì)協(xié)調(diào)化accounting identity 會(huì)計(jì)恒等式accounting income 會(huì)計(jì)收益accounting information 會(huì)計(jì)信息accounting information system 會(huì)計(jì)信息系統(tǒng)accounting internationalization 會(huì)計(jì)國際化accounting journals 會(huì)計(jì)雜志accounting legislation 會(huì)計(jì)法規(guī)accounting manual 會(huì)計(jì)手冊accounting objective 會(huì)計(jì)目標(biāo)accounting period 會(huì)計(jì)期accounting policies 會(huì)計(jì)政策accounting postulate 會(huì)計(jì)假設(shè)accounting practice 會(huì)計(jì)實(shí)務(wù)accounting principle 會(huì)計(jì)原則Accounting Principle Board 會(huì)計(jì)原則委員會(huì)accounting procedures 會(huì)計(jì)程序accounting profession 會(huì)計(jì)職業(yè),會(huì)計(jì)專業(yè)accounting rate of return 會(huì)計(jì)收益率accounting records 會(huì)計(jì)記錄,會(huì)計(jì)簿籍Accounting Review 《會(huì)計(jì)評(píng)論》accounting rules 會(huì)計(jì)規(guī)則Accounting Series Release 《會(huì)計(jì)公告文件》accounting service 會(huì)計(jì)服務(wù)accounting software 會(huì)計(jì)軟件accounting standard 會(huì)計(jì)標(biāo)準(zhǔn),會(huì)計(jì)準(zhǔn)則accounting standardization 會(huì)計(jì)標(biāo)準(zhǔn)化Accounting Standards Board 會(huì)計(jì)準(zhǔn)則委員會(huì)(英)Accounting Standards Committee 會(huì)計(jì)準(zhǔn)則委員會(huì)(英)accounting system ①會(huì)計(jì)制度②會(huì)計(jì)系統(tǒng)accounting technique 會(huì)計(jì)技術(shù)accounting theory 會(huì)計(jì)理論accounting transaction 會(huì)計(jì)業(yè)務(wù),會(huì)計(jì)賬務(wù)Accounting Trend and Techniques 《會(huì)計(jì)趨勢和會(huì)計(jì)技術(shù)》accounting unit 會(huì)計(jì)單位accounting valuation 會(huì)計(jì)計(jì)價(jià)accounting year 會(huì)計(jì)年度accounts 會(huì)計(jì)賬簿,會(huì)計(jì)報(bào)表account sales 承銷清單,承銷報(bào)告單accounts payable 應(yīng)付賬款accounts receivable 應(yīng)收賬款accounts receivable aging schedule 應(yīng)收賬款賬齡分析表accounts receivable assigned 已轉(zhuǎn)讓應(yīng)收賬款accounts receivable collection period 應(yīng)收賬款收款期accounts receivable discounted 已貼現(xiàn)應(yīng)收賬款accounts receivable financing 應(yīng)收賬款籌資,應(yīng)收賬款融資accounts receivable management 應(yīng)收賬款管理accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù)accretion 增殖accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì),權(quán)責(zé)發(fā)生制會(huì)計(jì)accrued asset 應(yīng)計(jì)資產(chǎn)accrued expense 應(yīng)計(jì)費(fèi)用accrued liability 應(yīng)計(jì)負(fù)債accrued revenue 應(yīng)計(jì)收入accumulated depreciation 累計(jì)折舊accumulated dividend 累計(jì)股利accumulated earnings tax 累積盈余稅,累積收益稅accumulation 累積,累計(jì)acid test ratio 酸性試驗(yàn)比率acquired company 被盤購公司,被兼并公司acquisition 購置,盤購acquisition accounting 盤購會(huì)計(jì)acquisition cost 購置成本acquisition decision 購置決策acquisition excess 盤購超支acquisition surplus 盤購盈余across-the-board 全面調(diào)整ACT 預(yù)交公司稅act 法案,法規(guī)action 起訴,訴訟active account 活動(dòng)賬戶active assets 活動(dòng)資產(chǎn)activity 業(yè)務(wù)活動(dòng),作業(yè)activity account 作業(yè)賬戶activity accounting 作業(yè)會(huì)計(jì)activity ratio 業(yè)務(wù)活動(dòng)比率activity variance 業(yè)務(wù)活動(dòng)量差異act of bankruptcy 破產(chǎn)法act of company 公司法act of God 天災(zāi),不可抗力actual capital 實(shí)際資本actual value 實(shí)際價(jià)值actual wage 實(shí)際工資added value 增值added value statement 增值表added value tax 增值稅addition 增置,擴(kuò)建additional depreciation 附加折舊,補(bǔ)提折舊additional paid-in capital 附加實(shí)繳資本additional tax 附加稅adequate disclosure 充分披露adjunct account 附加賬戶adjustable-rate bond 可調(diào)整利率債券adjusted gross income 調(diào)整后收益總額,調(diào)整后所得總額adjusted trial balance 調(diào)整后試算表adjusting entry 調(diào)整分錄adjustment 調(diào)整adjustment account 調(diào)整賬戶adjustment bond 調(diào)整債券administrative accounting 行政管理會(huì)計(jì)administrative budget 行政管理預(yù)算administrative expense 行政管理費(fèi)用ADR 資產(chǎn)折舊年限幅度ad valorem tax 從價(jià)稅advance 預(yù)付款,墊付款advance corporation tax 預(yù)交公司稅advances from customers 預(yù)收客戶款advance to suppliers 預(yù)付貨款adventure 投機(jī)經(jīng)營,短期經(jīng)營adverse opinion 反面意見,否定意見adverse variance 不利差異,逆差advisory services 咨詢服務(wù)affiliated company 聯(lián)營公司affiliation 聯(lián)營after closing trial balance 結(jié)賬后試算表after cost 售后成本after date 出票后兌付after sight 見票后兌付after-tax 稅后AGA 政府會(huì)計(jì)師聯(lián)合會(huì)age 壽命,賬齡,資產(chǎn)使用年限age allowance 年齡減免age analysis 賬齡分析agency 代理,代理關(guān)系agency commission 代理傭金agency fund 代管基金agenda 議事日程,備忘錄agent 代理商,代理人aggregate balance sheet 合并資產(chǎn)負(fù)債表aggregate income statement 合并損益表AGI 調(diào)整后收益總額,調(diào)整后所得總額aging of accounts receivable 應(yīng)收賬款賬齡分析aging schedule 賬齡表agio 貼水,折價(jià)agiotage 匯兌業(yè)務(wù),兌換業(yè)務(wù)AGM 年度股東大會(huì)agreement 協(xié)議agreement of partnership 合伙協(xié)議AICPA 美國注冊公共會(huì)計(jì)師協(xié)會(huì)AIS 會(huì)計(jì)信息系統(tǒng)all capital earnings rate 資本總額收益率all-inclusive income concept 總括收益概念allocation 分?jǐn)?分配allocation criteria 分配標(biāo)準(zhǔn)allotment ①分配,撥付②分配數(shù),撥付數(shù)allowance ①備抵②折讓③津貼allowance for bad debts 呆賬備抵allowance for depreciation 折舊備抵賬戶allowance method 備抵法all-purpose financial statement 通用財(cái)務(wù)報(bào)表,通用會(huì)計(jì)報(bào)表alpha risk 阿爾法風(fēng)險(xiǎn),第一種審計(jì)風(fēng)險(xiǎn)altered check 涂改支票alternative accounting methods 可選擇性會(huì)計(jì)方法alternative proposals 替代方案,備選方案amalgamation 企業(yè)合并American Accounting Association 美國會(huì)計(jì)學(xué)會(huì)American depository receipts 美國銀行證券存單,美國銀行證券托存收據(jù)American Institute of Certified Public Accountants 美國注冊會(huì)計(jì)師協(xié)會(huì),美國注冊公共會(huì)計(jì)師協(xié)會(huì)American option 美式期權(quán)American Stock Exchange 美國股票交易所amortization ①攤銷②攤還amortized cost 攤余成本amount 金額,合計(jì)amount differ 金額不符amount due 到期金額amount of 1 dollar 1元的本利和analysis 分析analyst 分析師analytical review 分析性檢查annual audit 年度審計(jì)annual closing 年度結(jié)賬annual general meeting 年度股東大會(huì)annualize 按年折算annualized net present value 折算年度凈現(xiàn)值annual report 年度報(bào)告annuity 年金annuity due 期初年金annuity in advance 預(yù)付年金annuity in arrears 遲付年金annuity method of depreciation 年金折舊法antedate 填早日期anticipation 預(yù)計(jì),預(yù)列anti-dilution clause 防止稀釋條款anti-pollution investment 消除污染投資anti-profiteering tax 反暴利稅anti-tax avoidance 反避稅anti-trust legislation 反拖拉斯立法A/P 應(yīng)付賬款A(yù)PB 會(huì)計(jì)原則委員會(huì)APB Opinion 《會(huì)計(jì)原則委員會(huì)意見書》Application 申請,申請書applied overhead 已分配間接費(fèi)用appraisal 估價(jià)appraisal capital 評(píng)估資本appraisal surplus 估價(jià)盈余appraiser 估價(jià)員,估價(jià)師appreciation 增值appropriated retained earnings 已撥定留存收益,已指定用途留存收益appropriation 撥款,指撥經(jīng)費(fèi)appropriation account ①撥款賬戶②留存收益分配賬戶appropriation budget 撥款預(yù)算approval 核定,審批approved account 核定賬戶approved bond 核定債券A/R 應(yīng)收賬款arbitrage 套利,套匯arbitrage transaction 套利業(yè)務(wù),套匯業(yè)務(wù)arbitration 仲裁,公斷arithmetical error 算術(shù)誤差arm,s-length price 正常價(jià)格,公正價(jià)格arm,s-length transaction 一臂之隔交易,正常交易ARR 會(huì)計(jì)收益率arrears ①拖欠,欠款②遲付arrestment 財(cái)產(chǎn)扣押Authur Anderson & Co. 約瑟?安德森會(huì)計(jì)師事務(wù)所,安達(dá)信會(huì)計(jì)師事務(wù)所article 文件條文,合同條款articles of incorporation 公司章程articles of partnership 合伙契約articulate 環(huán)接articulated concept 環(huán)接觀念artificial intelligence 人工智能ASB 審計(jì)準(zhǔn)則委員會(huì)ASE 美國股票交易所Asian Development Bank 亞洲開發(fā)銀行Asian dollar 亞洲美元asking price 索價(jià),賣方報(bào)價(jià)assessed value 估定價(jià)值assessment ①估定,查定②特別稅捐,特別攤派稅捐asset 資產(chǎn)asset cover 資產(chǎn)擔(dān)保,資產(chǎn)保證asset depreciation range 資產(chǎn)折舊年限幅度asset-liability view 資產(chǎn)—負(fù)債觀念asset quality 資產(chǎn)質(zhì)量asset retirement 資產(chǎn)退役,資產(chǎn)報(bào)廢asset revaluation 資產(chǎn)重估價(jià)asset stripping 資產(chǎn)剝離,資產(chǎn)拆賣asset structure 資產(chǎn)結(jié)構(gòu)asset turnover 資產(chǎn)周轉(zhuǎn)率asset valuation 資產(chǎn)計(jì)價(jià)assignment of accounts receivable 應(yīng)收賬款轉(zhuǎn)讓associated company 聯(lián)屬公司,附屬公司Association of Government Accounting 政府會(huì)計(jì)師協(xié)會(huì)assumed liability 承擔(dān)債務(wù),承付債務(wù)AT 稅后at cost 按成本at par 按票面額,平價(jià)at sight 見票兌付,即期兌付attached account 被查封賬戶attachment 扣押,查封attest 證明,驗(yàn)證attestation 證明書,鑒定書audit 審核,審計(jì)auditability 可審核性audit committee 審計(jì)委員會(huì)audit coverage 審計(jì)范圍audited financial statement 審定財(cái)務(wù)報(bào)表,審定會(huì)計(jì)報(bào)表audit evidence 審計(jì)證據(jù),審計(jì)憑證Audit Guides 《審計(jì)指南》auditing ①審計(jì)②審計(jì)學(xué)auditing procedure 審計(jì)程序auditing process 審計(jì)過程auditing standard 審計(jì)標(biāo)準(zhǔn),審計(jì)準(zhǔn)則Auditing Standards Board 審計(jì)準(zhǔn)則委員會(huì)Auditor 審計(jì)員,審計(jì)師auditor general 審計(jì)主任,總審計(jì)auditor,s legal liability 審計(jì)師法律責(zé)任auditor,s opinion 審計(jì)師意見書auditor,s report 審計(jì)師報(bào)告,查賬報(bào)告audit program 審計(jì)工作計(jì)劃audit report 審計(jì)報(bào)告audit risk 審計(jì)風(fēng)險(xiǎn)audit sampling 審計(jì)抽樣audit software 審計(jì)軟件audit test 審計(jì)抽查audit trail 審計(jì)脈絡(luò),審計(jì)線索audit working paper 審計(jì)工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自動(dòng)票據(jù)交換所automated teller machine 自動(dòng)取款機(jī)automatic transfer service 自動(dòng)轉(zhuǎn)賬服務(wù)available asset 可用資產(chǎn)available inventory 可用存貨average balance 平均余額average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存貨,平均庫存average life 平均壽命,平均使用年限average payment period (of accounts payable) 應(yīng)付賬款平均付款期average rate of return 平均收益率averages 股票價(jià)格平均指數(shù)avoidable cost 可避免成本back charge 欠費(fèi)費(fèi)用back date 倒填日期,填早日期backed bill 背書票據(jù)back-end load 后期負(fù)擔(dān)backer ①票據(jù)擔(dān)保人②財(cái)務(wù)支持人backlog depreciation 欠提折舊back order 欠交訂貨back pay 欠付工資back tax 欠交稅款back-to-back credit 對開信用證back-to-back loan 對銷貸款back wardation 倒價(jià)backward integration 逆向合并bad check 空頭支票bad debt 呆賬,呆賬賬戶bad debt account 呆賬賬戶bad debt expense 呆賬費(fèi)用bad debt ratio 呆賬比率bad debt recovery 呆賬收回bailment 寄銷,寄托bailout 抽資bailout period 投資返還期balance ①余額②平衡balance budget 平衡預(yù)算balance due 結(jié)欠余額balance fund 平衡基金balance of account 賬戶余額balance of payment 國際收支差額balance of retained earnings 留存收益余額balance sheet 資產(chǎn)負(fù)債表balance sheet account 資產(chǎn)負(fù)債表賬戶balance sheet analysis 資產(chǎn)負(fù)債表分析balance sheet audit 資產(chǎn)負(fù)債表審計(jì)balance sheet date 結(jié)賬日期balance sheet ratio 資產(chǎn)負(fù)債表比率balance sheet total 資產(chǎn)負(fù)債表總額balloon payment 漂浮式付款bank 銀行bank(er,s) acceptance 銀行承兌,銀行承兌匯票bank balance 銀行存款余額bankbook 存折bank charge 銀行手續(xù)費(fèi)bank checking account 銀行支票賬戶,銀行活期存款賬戶bank confirmation 銀行證明信函bank credit 銀行信用,銀行信貸bank custody 銀行保險(xiǎn)庫bank draft 銀行匯票banker ①銀行家②銀行bank failure 銀行倒閉bank loan 銀行貸款bank overdraft 銀行透支bank reconciliation statement 銀行對賬單,銀行存款調(diào)節(jié)表bank reference 銀行征信信函bank run 銀行擠兌bankruptcy 破產(chǎn)bankruptcy act 破產(chǎn)法bankruptcy cost 破產(chǎn)成本bankruptcy court 破產(chǎn)法院bankruptcy prediction 破產(chǎn)判斷Bankruptcy Reform Act of 1978 1978年破產(chǎn)改革法bank transfer 銀行匯兌業(yè)務(wù),銀行轉(zhuǎn)賬業(yè)務(wù)bargain ①合同,談判②廉價(jià)貨bargain money 定金bargain purchase option 承租人優(yōu)先購置權(quán)bargain renewed option 承租人優(yōu)先續(xù)租權(quán)bargain sale 廉價(jià)銷售barometers 經(jīng)濟(jì)晴雨表,經(jīng)濟(jì)指標(biāo)barometers stock 晴雨表股票barter 以貨易貨barter transaction 易貨業(yè)務(wù)base 基數(shù)base period 基期base price 基價(jià)base rate 基礎(chǔ)利率base stock 基礎(chǔ)存量BASIC 基礎(chǔ)語言basic earnings per share 每股基礎(chǔ)收益basis 基準(zhǔn)basis of accounting 會(huì)計(jì)基準(zhǔn),會(huì)計(jì)方法basis of taxation 計(jì)稅基準(zhǔn)basis point 基點(diǎn)basket purchase 整套采購,總價(jià)采購batch costing 分批成本計(jì)算法batch processing 分批處理,分批數(shù)據(jù)處理B/D 過次頁B/E 匯票BE analysis 損益分界分析,保本分析bear ①承擔(dān),負(fù)擔(dān)②賣空者,空頭bearer 持票人bearer bond 不記名債券bearer draft 不記名匯票bear interest 附息,負(fù)擔(dān)利息bear market 熊市,下跌行情bear squeeze 榨空頭beating the market 戰(zhàn)勝股市before-separation cost 分離前成本before-tax income 稅前收益Beginners All-purpose Symbolic Instruction Code 基礎(chǔ)語言,初學(xué)者通用符號(hào)指令語言beginning balance 期初余額beginning inventory 期初存貨bellwether security 領(lǐng)頭證券,龍頭證券below par 低于票面價(jià)值below the line 線下項(xiàng)目beneficial interest 受益人權(quán)益beneficial owner 受益權(quán)人beneficiary 受益人,受款人,受賠人benefit ①效益,利益②福利金,津貼benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 實(shí)物福利benefit system 職工福利制度best-efforts agreement 證券盡力推銷協(xié)議beta coefficient 貝塔系數(shù)beta risk 貝塔風(fēng)險(xiǎn),第二種類型誤差betterment 改造投資,改造工程投資B/F 余額承前Bias 偏差,偏向性bid ①買價(jià)②投標(biāo)bid bond 投標(biāo)保證金bid price ①買方出價(jià),買價(jià)②投標(biāo)價(jià)格big bath 巨額沖銷Big Board 大證券交易所Big Five 五大會(huì)計(jì)師事務(wù)所bill ①匯票,票據(jù)②通知單,清單③賬單,發(fā)貨票billing 開發(fā)票,開賬單billing clerk 開票員bill of entry 報(bào)關(guān)單bill of exchange 匯票bill of lading 提貨單,提單bill of materials 用料單bill of sales 銷貨清單,賣據(jù)bills payable 應(yīng)付票據(jù)bills receivable 應(yīng)收票據(jù)B/L 提貨單black market 黑市black money 黑錢blank bill of lading 不記名提貨單blank check 空白支票blank endorsement 不記名背書blanket mortgage 總括抵押blanket order 總括訂貨單blanket price 總括價(jià)格blind entry 失實(shí)分錄,未加說明的分錄blind purchase 盲目采購blue-chip 藍(lán)籌碼股票,熱門股票blue-sky laws 藍(lán)天法,股票發(fā)行控制法board chairman 董事長board minutes 董事會(huì)會(huì)議記錄board of directors 董事會(huì)board of trade 同業(yè)公會(huì),商會(huì)bond ①債券②保證書,保證金③忠誠保證bond conversion 債券兌換bond discount 債券折價(jià)bonded goods 保稅貨物bonded warehouse 保稅倉庫bond financing 債券籌資bondholder 債券持有人bond indenture 債券信托契約,債券契約bonding company 忠誠擔(dān)保公司bond issue cost 債券發(fā)行成本bond premium 債券溢價(jià)bond rating 評(píng)定債券等級(jí)bonds outstanding 流通在外債券,未償付債券bonds payable 應(yīng)付公司債券bond yield 債券收益率bonus 獎(jiǎng)金,紅利bonus issue 發(fā)行紅利股book ①賬簿②賬面的③記賬book audit 賬簿審計(jì)book balance 賬面余額book inventory 賬面存貨,賬面盤存bookkeeper 簿記員,記賬員bookkeeping ①簿記,記賬②簿記學(xué)book of final entry 終結(jié)分錄賬簿book of orginal entry 原始分錄賬簿book profit 賬面利潤,賬面盈利book rate of return 賬面收益率books of accounts 賬簿book value 賬面價(jià)值book value per share 每股賬面價(jià)值boot 補(bǔ)價(jià)borrowing 借貸,借款borrowing power 借款能力bottom line 損益表底線,最終財(cái)務(wù)成果B/R 應(yīng)收票據(jù)branch 分支機(jī)構(gòu),分店branch accounting 分支機(jī)構(gòu)會(huì)計(jì),分店會(huì)計(jì)branch current account 分支機(jī)構(gòu)往來賬戶,分店往來賬戶branch ledger 分支機(jī)構(gòu)分類賬brand name 牌號(hào)名稱,商標(biāo)名稱breach of contract 違約,違反合同breach of trust 違反信托breakdown 分解,按細(xì)目分類break-even analysis 損益分界分析,損益平衡分析break-even chart 損益分界圖表,損益平衡圖表break-even point 損益分界點(diǎn),損益平衡點(diǎn)break-up value 拆賣價(jià)值bribes and kickbacks 賄賂和回扣bridging loan 過渡性貸款British Accounting Association 英國會(huì)計(jì)學(xué)會(huì)broker 經(jīng)紀(jì)人brokerage 經(jīng)紀(jì)人傭金brought down 入次頁,過次頁brought forward 承前頁budget 預(yù)算budgetary control 預(yù)算控制budget decision 預(yù)算決策bugeting 預(yù)算編制budget management 預(yù)算管理budget variance 預(yù)算差異buffer stock 保險(xiǎn)庫存,緩沖存貨bull ①買空②買空者,多頭bullion 金銀塊,金銀條bull market 牛市,漲市burden 間接費(fèi)用burden rate 間接費(fèi)用率business ①商業(yè),工商業(yè)②企業(yè)③經(jīng)營,營業(yè)business accounting 企業(yè)會(huì)計(jì)business barometer 工商業(yè)指標(biāo)business combination 企業(yè)合并business cycle 商業(yè)周期,商業(yè)循環(huán)business environment 企業(yè)環(huán)境business failure 經(jīng)營失敗business income 企業(yè)收益,營業(yè)收益business risk 經(jīng)營風(fēng)險(xiǎn),營業(yè)風(fēng)險(xiǎn)business segment 企業(yè)分部business transaction 企業(yè)交易,營業(yè)業(yè)務(wù)business trust 企業(yè)經(jīng)營信托buy and hold decision 購入和持存決策buyer,s credit 買方信貸buying expense 進(jìn)貨費(fèi)用buyout 收購股權(quán),收購控制股權(quán)buy over 收買,賄賂bylaws 公司章程細(xì)則by-product 副產(chǎn)品CA 特許會(huì)計(jì)師cable transfer 電匯calculation 計(jì)算calculator 計(jì)算器calendar year 日歷年度call ①期前償還,期前兌回②催交股款③買方期權(quán)callable bond 可提前兌回債券callable preferred stock 可提前兌回優(yōu)先股call loan 活期拆放貸款call option 股票購買期權(quán)call premium 提前兌回溢價(jià)call price 提前兌回價(jià)格call provision 提前兌回條款cancelable lease 可取消租約cancelled check 注銷支票C & F 貨價(jià)加運(yùn)費(fèi)C & I 貨價(jià)加保險(xiǎn)費(fèi)capacity ①生產(chǎn)能力②償債能力capacity cost 生產(chǎn)能力成本,經(jīng)營能力成本capacity to borrow 借款能力capacity to contract 訂約能力,訂約資格capital 資本金,資本capital account 資本賬戶capital addition 資本增置capital allowance 資本減免capital and liabilities ratio 資本負(fù)債比率capital appreciation 資本升值capital asset 資本性資產(chǎn)capital asset pricing model 資本性資產(chǎn)計(jì)價(jià)模型capital authorized 額定資本,法定資本capital budget 資本預(yù)算capital cost 資本成本capital deficit 資本虧絀capital expenditure 資本支出capital gain 資本利得,資本收益capital impairment 資本減損capital intensive 資本密集capital investment 資本投資capital investment appraisal 資本投資評(píng)價(jià)capitalization 資本化capitalization of earnings 收益資本化capitalization of interest 利息資本化capitalized value 資本化價(jià)值capital lease 資本租賃capital leverage 資本杠桿作用capital loss 資本損失capital maintenance concept 資本保持概念,資本維護(hù)概念capital market 資本市場capital market line 資本市場貝塔風(fēng)險(xiǎn)線capital outlay 資本支出capital-output ratio 資本產(chǎn)值比率capital paid-in 實(shí)繳股本,投入股本ca
Tracy豬豬
bad [b?d] adj. 壞的；嚴(yán)重的；劣質(zhì)的；有害的； 不利的； 不健康的。 n. 壞事；壞人adv. 很，非常；壞地；邪惡地[ 比較級(jí)worse 最高級(jí)worst ] 【網(wǎng)絡(luò)釋義】雙水楊酸雙酚A酯(Bisphenol A Disalicyate)；糟糕的；不正確的；不安靜的。【短語】bad account[會(huì)計(jì)] 壞帳；呆帳；死帳；呆賬bad debts壞帳；呆帳；呆賬；收不回的債Bad Education壞教欲；不良教育；圣教欲；毀滅性教育bad money無利可圖的錢；劣幣；金融大崩盤bad debt壞帳bad checks空頭支票bad crop歉收Bad Luck倒霉；球運(yùn)欠佳；噩運(yùn)；惡運(yùn)Bad loans呆賬；壞賬；不良貸款；死帳【詞組短語】in bad 倒霉；失寵 bad news n. 壞消息；令人討厭的人；倒霉的事 bad weather 惡劣的天氣 bad at 不善于 to the bad ◎虧損；負(fù)債，欠賬；吃虧 ◎處于不利的情況下 ◎趨于毀壞 bad luck 運(yùn)氣不好，壞運(yùn)氣；噩運(yùn) bad thing 壞東西， 壞事 bad habit 壞習(xí)慣 go bad 變酸；開始腐壞 bad mood 壞心情，壞情緒 bad influence 壞影響 feel bad 不舒服；為…感到難過 be bad for 對…不利；對…有害 bad behavior 壞行為 bad cold 重感冒；重傷風(fēng) bad temper 壞脾氣；暴躁 bad situation 糟糕的局面，處于劣勢 not so bad 并不壞；還湊合 in a bad way 病情嚴(yán)重 in a bad mood 心情不好；處在不好的情緒中
悠悠萋草心
ownership 所有權(quán)；擁有權(quán) ownership in common 分權(quán)共有權(quán) Pacific Basin Central Bank Conference 太平洋地區(qū)中央銀行會(huì)議 Pacific Basin Economic Council 太平洋地區(qū)經(jīng)濟(jì)議會(huì) Pacific Economic Co-operation Council 太平洋經(jīng)濟(jì)合作議會(huì) Pacific Economic Outlook 《太平洋經(jīng)濟(jì)展望》 Pacific Finance (Hong Kong) Limited 怡泰富財(cái)務(wù)（香港）有限公司 package 整套方案 package concept 整體發(fā)展概念 package development 組合發(fā)展；整體發(fā)展 packing credit 打包貸款；打包放款 packing loan 打包放款 paid-in capital 實(shí)繳資本；實(shí)繳股本 paid-in share 實(shí)收股份 paid-up capital 繳足股本 paid-up share capital 繳足款股本 panic buying 恐慌性搶購 panic selling 恐慌性拋售 paper 票據(jù)；文件 paper clearing system 票據(jù)交換制度 paper gold 紙黃金 paper profit 賬面利潤；紙上利潤 par of exchange 匯兌平價(jià) par value 票面值 parallel transaction 平行交易 parent company 母公司；控股公司 pari passu 平等權(quán)利；同等權(quán)益；按相同比例 Paris Bourse 巴黎證券交易所 parity of pay 同等薪酬 parity of subsidy principle 相同津貼的原則；平等津貼原則 part owner 有部分擁有權(quán)的人 part ownership 部分所有權(quán) partial bid 部分收購建議 partial endorsement 部分背書 partial offer 部分要約 partial return of contribution 發(fā)還部分供款 partial settlement 部分交收 participant 參與者 participating preference share 參與優(yōu)先股 participation 參與；參加；參股 participation in profit 分紅 partly paid share 已繳部分股款的股份 partly paid share capital 已繳部分股款的股本 下面網(wǎng)站里面有很多
Nuannuan暖
acquiring company 收購公司 bad loan 呆帳 chart of cash flow 現(xiàn)金流量表 clearly-established ownership 產(chǎn)權(quán)清晰 debt to equity 債轉(zhuǎn)股 diversity of equities 股權(quán)多元化 economy of scale 規(guī)模經(jīng)濟(jì) emerging economies 新興經(jīng)濟(jì) exchange-rate regime 匯率機(jī)制 fund and financing 籌資融資 global financial architecture 全球金融體系 global integration, globality 全球一體化，全球化 go public 上市 growth spurt （經(jīng)濟(jì)的）急劇增長 have one's "two commas" 百萬富翁 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 創(chuàng)新企業(yè) intellectual capital 智力資本 inter-bank lending 拆借 internet customer 網(wǎng)上客戶 investment payoff period 投資回收期 joint-stock 參股 mall rat 愛逛商店的年輕人 means of production 生產(chǎn)要素 (the)medical cost social pool for major diseases 大病醫(yī)療費(fèi)用社會(huì)統(tǒng)籌 mergers and acquisitions 并購 mobile-phone banking 移動(dòng)電話銀行業(yè) moods 人氣 net potato 網(wǎng)蟲 non-store seling 直銷 offering 新股 online-banking 網(wǎng)上銀行業(yè) online-finance 在線金融 online client （銀行的）網(wǎng)上客戶 paper profit 帳面收益 physical assets 有形資產(chǎn) project fund system 項(xiàng)目資本金制度 pyramid sale 傳銷 recapitalize 資產(chǎn)重組 regional corrency blocks 地區(qū)貨幣集團(tuán) regulate 調(diào)控 sell off 變現(xiàn) share(stock) option 期權(quán)，股票認(rèn)購權(quán) smart card 智能卡 slash prices 殺價(jià) spare capacity 閑置的生產(chǎn)能力 strong growth 強(qiáng)勁的增長勢頭 switch trade 轉(zhuǎn)手貿(mào)易 take…public 上市 tap the idle assets 盤活存量資產(chǎn) transaction （銀行的） 交易 transfer payment from the exchequer 財(cái)政轉(zhuǎn)移支付 venture-capital 風(fēng)險(xiǎn)資本 virtual bank 虛擬銀行 wire transfer 電子轉(zhuǎn)帳 經(jīng)濟(jì)金融術(shù)語漢英對照表 DD 打白條 issue IOU 大額存單 certificate of deposit（CD） 大額提現(xiàn) withdraw deposits in large amounts 大面積滑坡 wide-spread decline 大一統(tǒng)的銀行體制 （all-in-one）mono-bank system 呆賬（請見“壞賬”） bad loans 呆賬準(zhǔn)備金 loan loss reserves（provisions） 呆滯貸款 idle loans 貸款沉淀 non-performing loans 貸款分類 loan classification 貸款限額管理 credit control;to impose credit ceiling 貸款約束機(jī)制 credit disciplinary（constraint）mechanism 代理國庫 to act as fiscal agent 代理金融機(jī)構(gòu)貸款 make loans on behalf of other institutions 戴帽貸款 ear-marked loans 倒逼機(jī)制 reversed transmission of the pressure for easing monetary condition 道德風(fēng)險(xiǎn) moral hazard 地區(qū)差別 regional disparity 第一產(chǎn)業(yè) the primary industry 第二產(chǎn)業(yè) the secondary industry 第三產(chǎn)業(yè) the service industry;the tertiary industry 遞延資產(chǎn) deferrable assets 訂貨不足 insufficient orders 定期存款 time deposits 定向募集 raising funds from targeted sources 東道國（請見“母國”） host country 獨(dú)立核算 independent accounting 短期國債 treasury bills 對沖操作 sterilization operation;hedging 對非金融部門債權(quán) claims on non-financial sector 多種所有制形式 diversified ownership 經(jīng)濟(jì)金融術(shù)語漢英對照表 E-FE 惡性通貨膨脹 hyperinflation 二級(jí)市場 secondary market F 發(fā)行貨幣 to issue currency 發(fā)行總股本 total stock issue 法定準(zhǔn)備金 required reserves;reserve requirement 法人股 institutional shares 法人股東 institutional shareholders 法治 rule of law 房地產(chǎn)投資 real estate investment 放松銀根 to ease monetary policy 非現(xiàn)場稽核 off-site surveillance（or monitoring） 非銀行金融機(jī)構(gòu) non-bank financial institutions 非贏利性機(jī)構(gòu) non-profit organizations 分稅制 assignment of central and local taxes;tax assignment system 分業(yè)經(jīng)營 segregation of financial business（services）;division of business scope based on the type of financial institutions 風(fēng)險(xiǎn)暴露（風(fēng)險(xiǎn)敞口） risk exposure 風(fēng)險(xiǎn)管理 risk management 風(fēng)險(xiǎn)意識(shí) risk awareness 風(fēng)險(xiǎn)資本比例 risk-weighted capital ratios 風(fēng)險(xiǎn)資本標(biāo)準(zhǔn) risk-based capital standard 服務(wù)事業(yè)收入 public service charges;user's charges 扶貧 poverty alleviation 負(fù)增長 negative growth 復(fù)式預(yù)算制 double-entry budgeting;capital and current budgetary account 經(jīng)濟(jì)金融術(shù)語漢英對照表 GG 改革試點(diǎn) reform experimentation 杠桿率 leverage ratio 杠桿收購 leveraged buyout 高息集資 to raise funds by offering high interest 個(gè)人股 non-institutional shares 根本扭轉(zhuǎn) fundamental turnaround（or reversal） 公開市場操作 open market operations 公款私存 deposit public funds in personal accounts 公用事業(yè) public utilities 公有經(jīng)濟(jì) the state-owned sector;the public sector 公有制 public ownership 工業(yè)成本利潤率 profit-to-cost ratio 工業(yè)增加值 industrial value added 供大于求 supply exceeding demand;excessive supply 鼓勵(lì)措施 incentives 股份合作企業(yè) joint-equity cooperative enterprises 股份制企業(yè) joint-equity enterprises 股份制銀行 joint-equity banks 固定資產(chǎn)貸款 fixed asset loans 關(guān)稅減免 tariff reduction and exemption 關(guān)稅減讓 tariff concessions 關(guān)稅優(yōu)惠 tariff incentives;preferential tariff treatment 規(guī)范行為 to regularize（or standardize）…behavior 規(guī)模效益 economies of scale 國計(jì)民生 national interest and people's livelihood 國家對個(gè)人其他支出 other government outlays to individuals 國家風(fēng)險(xiǎn) country risk 國際分工 international division of labor 國際收支 balance of payments 國有獨(dú)資商業(yè)銀行 wholly state-owned commercial banks 國有經(jīng)濟(jì)（部門） the state-owned（or public）sector 國有企業(yè) state-owned enterprises（SOEs） 國有制 state-ownership 國有資產(chǎn)流失 erosion of state assets 國債回購 government securities repurchase 國債一級(jí)自營商 primary underwriters of government securities 過度競爭 excessive competition 過度膨脹 excessive expansion 過熱跡象 signs of overheating 經(jīng)濟(jì)金融術(shù)語漢英對照表 HH 合理預(yù)期 rational expectation 核心資本 core capital 合資企業(yè) joint-venture enterprises 紅利 dividend 宏觀經(jīng)濟(jì)運(yùn)營良好 sound macroeconomic performance 宏觀經(jīng)濟(jì)基本狀況 macroeconomic fundamentals 宏觀調(diào)控 macroeconomic management（or adjustment） 宏觀調(diào)控目標(biāo) macroeconomic objectives（or targets） 壞賬 bad debt 還本付息 debt service 換匯成本 unit export cost;local currency cost of export earnings 匯兌在途 funds in float 匯兌支出 advance payment of remittance by the beneficiary's bank 匯率并軌 unification of exchange rates 活期存款 demand deposits 匯率失調(diào) exchange rate misalignment 混合所有制 diversified（mixed）ownership 貨幣政策態(tài)勢 monetary policy stance 貨款拖欠 overdue obligations to suppliers 經(jīng)濟(jì)金融術(shù)語漢英對照表 JJ 基本建設(shè)投資 investment in infrastructure 基本經(jīng)濟(jì)要素 economic fundamentals 基本適度 broadly appropriate 基準(zhǔn)利率 benchmark interest rate 機(jī)關(guān)團(tuán)體存款 deposits of non-profit institutions 機(jī)會(huì)成本 opportunity cost 激勵(lì)機(jī)制 incentive mechanism 積壓嚴(yán)重 heavy stockpile;excessive inventory 擠提存款 run on banks 擠占挪用 unwarranted diversion of（financial）resources（from designated uses） 技改投資 investment in technological upgrading 技術(shù)密集型產(chǎn)品 technology-intensive product 計(jì)劃單列市 municipalities with independent planning status 計(jì)劃經(jīng)濟(jì) planned economy 集體經(jīng)濟(jì) the collective sector 加大結(jié)構(gòu)調(diào)整力度 to intensify structural adjustment 加工貿(mào)易 processing trade 加快態(tài)勢 accelerating trend 加強(qiáng)稅收征管稽查 to enhance tax administration 加權(quán)價(jià) weighted average price 價(jià)格放開 price liberalization 價(jià)格形成機(jī)制 pricing mechanism 減虧 to reduce losses 簡化手續(xù) to cut red tape;to simplify（streamline）procedures 交投活躍 brisk trading 繳存準(zhǔn)備金 to deposit required reserves 結(jié)構(gòu)扭曲 structural distortion 結(jié)構(gòu)失調(diào) structural imbalance 結(jié)構(gòu)性矛盾突出 acute structural imbalance 結(jié)構(gòu)優(yōu)化 structural improvement（optimization） 結(jié)匯、售匯 sale and purchase of foreign exchange 金融脆弱 financial fragility 金融動(dòng)蕩 financial turbulence 金融風(fēng)波 financial disturbance 金融恐慌 financial panic 金融危機(jī) financial crisis 金融壓抑 financial repression 金融衍生物 financial derivatives 金融詐騙 financial fraud 緊縮銀根 to tighten monetary policy 緊縮政策 austerity policies;tight financial policies 經(jīng)常賬戶可兌換 current account convertibility 經(jīng)濟(jì)特區(qū) special economic zones（SEZs） 經(jīng)濟(jì)體制改革 economic reform 經(jīng)濟(jì)增長方式的轉(zhuǎn)變 change in the main source of economic growth（from investment expansion to efficiency gains） 經(jīng)濟(jì)增長減速 economic slowdown;moderation in economic growth 經(jīng)濟(jì)制裁 economic sanction 經(jīng)營自主權(quán) autonomy in management 景氣回升 recovery in business activity 境外投資 overseas investment 競爭加劇 intensifying competition 局部性金融風(fēng)波 localized（isolated）financial disturbance 經(jīng)濟(jì)金融術(shù)語漢英對照表 K-LK 開辦人民幣業(yè)務(wù) to engage in RMB business 可維持（可持續(xù)）經(jīng)濟(jì)增長 sustainable economic growth 可變成本 variable cost 可自由兌換貨幣 freely convertible currency 控制現(xiàn)金投放 control currency issuance 扣除物價(jià)因素 in real terms;on inflation-adjusted basis 庫存產(chǎn)品 inventory 跨國銀行業(yè)務(wù) cross-border banking 跨年度采購 cross-year procurement 會(huì)計(jì)準(zhǔn)則 accounting standard L 來料加工 processing of imported materials for export 離岸銀行業(yè)務(wù) off-shore banking（business） 理順外貿(mào)體制 to rationalize foreign trade regime 利率杠桿的調(diào)節(jié)作用 the role of interest rates in resource allocation 利潤驅(qū)動(dòng) profit-driven 利息回收率 interest collection ratio 聯(lián)行清算 inter-bank settlement 連鎖企業(yè) franchise（businesses）;chain businesses 良性循環(huán) virtuous cycle 兩極分化 growing income disparity;polarization in income distribution 零售物價(jià)指數(shù) retail price index（RPI） 流動(dòng)性比例 liquidity ratio 流動(dòng)資產(chǎn)周轉(zhuǎn)率/流通速度 velocity of liquid assets 流動(dòng)資金貸款 working capital loans 流通體制 distribution system 流通網(wǎng)絡(luò) distribution network 留購（租賃期滿時(shí)承租人可購買租賃物） hire purchase 壟斷行業(yè) monopolized industry（sector） 亂集資 irregular（illegal）fund raising 亂收費(fèi) irregular（illegal）charges 亂攤派 unjustified（arbitrary）levies 經(jīng)濟(jì)金融術(shù)語漢英對照表 M-PM 買方市場 buyer's market 賣方市場 seller's market 賣出回購證券 matched sale of repo 貿(mào)易差額 trade balance 民間信用 non-institutionalized credit 免二減三 exemption of income tax for the first two years ofmaking profit and 50% tax reduction for thefollowing three years 明補(bǔ) explicit subsidy 明虧 explicit loss 名牌產(chǎn)品 brand products 母國（請見“東道國”） home country N 內(nèi)部控制 internal control 內(nèi)部審計(jì) internal audit 內(nèi)地與香港 the mainland and Hong Kong 內(nèi)債 domestic debt 扭虧為盈 to turn a loss-making enterprise into a profitable one 扭曲金融分配 distorted allocation of financial resources 農(nóng)副產(chǎn)品采購支出 outlays for agricultural procurement 農(nóng)村信用社 rural credit cooperatives（RCCs） P 泡沫效應(yīng) bubble effect 泡沫經(jīng)濟(jì) bubble economy 培育新的經(jīng)濟(jì)增長點(diǎn) to tap new sources of economic growth 片面追求發(fā)展速度 excessive pursuit of growth 平衡發(fā)展 balanced development 瓶頸制約 bottleneck（constraints） 平穩(wěn)回升 steady recovery 鋪底流動(dòng)資金 initial（start-up）working capital 普遍回升 broad-based recovery 配套改革 concomitant（supporting）reforms 配套人民幣資金 local currency funding of… 經(jīng)濟(jì)金融術(shù)語漢英對照表 Q-RQ 企業(yè)辦社會(huì) enterprises burdened with social responsibilities 企業(yè)集團(tuán)戰(zhàn)略 corporate group strategy 企業(yè)兼并重組 company merger and restructuring 企業(yè)領(lǐng)導(dǎo)班子 enterprise management 企業(yè)所得稅 enterprise（corporate）income tax 企業(yè)效益 corporate profitability 企業(yè)資金違規(guī)流入股市 irregular flow of enterprise funds into the stock market 欠稅 tax arrears 欠息 overdue interest 強(qiáng)化稅收征管 to strengthen tax administration 強(qiáng)制措施 enforcement action 翹尾因素 carryover effect 切一刀 partial application 清理收回貸款 clean up and recover loans （破產(chǎn)）清算 liquidation 傾斜政策 preferential policy 區(qū)別對待 differential treatment 趨勢加強(qiáng) intensifying trend 全球化 globalization 權(quán)益回報(bào)率 returns on equity（ROE） 缺乏后勁 unsustainable momentum R 繞規(guī)模貸款 to circumvent credit ceiling 人均國內(nèi)生產(chǎn)總值 per capita GDP 人均收入 per capita income 人民幣升值壓力 upward pressure on the Renminbi（exchange rate） 認(rèn)繳資本 subscribed capital 軟貸款 soft loans 軟預(yù)算約束 soft budget constraint 軟著陸 soft landing 經(jīng)濟(jì)金融術(shù)語漢英對照表 W-XW 外部審計(jì) external audit 外國直接投資 foreign direct investment （FDI） 外匯儲(chǔ)備 foreign exchange reserves 外匯調(diào)劑 foreign exchange swap 外匯占款 the RMB counterpart of foreign exchange reserves;the RMB equivalent of offcial foreign exchange holdings 外向型經(jīng)濟(jì) export-oriented economy 外債 external debt 外資企業(yè) foreign-funded enterprises 完善現(xiàn)代企業(yè)制度 to improve the modern enterprise system 完稅憑證 tax payment documentation 違法經(jīng)營 illegal business 委托存款 entrusted deposits 穩(wěn)步增長 steady growth 穩(wěn)健的銀行系統(tǒng) a sound banking system 穩(wěn)中求進(jìn) to make progress while ensuring stability 無紙交易 book-entry（or paperless/scriptless）transaction 物價(jià)監(jiān)測 price monitoring X 吸納流動(dòng)性 to absorb liquidity 稀缺經(jīng)濟(jì) scarcity economy 洗錢 money laundering 系統(tǒng)內(nèi)調(diào)度 fund allocation within a bank 系統(tǒng)性金融危機(jī) systemic financial crisis 下崗工人 laid-off employees 下游企業(yè) down-stream enterprises 現(xiàn)場稽核 on-site examination 現(xiàn)金滯留（居民手中） cash held outside the banking system 鄉(xiāng)鎮(zhèn)企業(yè) township and village enterprises（TVEs） 消費(fèi)物價(jià)指數(shù) consumer price index（CPI） 消費(fèi)稅 excise（consumption）tax 消滅財(cái)政赤字 to balance the budget;to eliminate fiscal deficit 銷貨款回籠 reflow of corporate sales income to the banking system 銷售平淡 lackluster sales 協(xié)議外資金額 committed amount of foreign investment 新經(jīng)濟(jì)增長點(diǎn) new sources of economic growth 新開工項(xiàng)目 new projects;newly started projects 新增貸款 incremental credit; loan increment; credit growth; credit expansion 新增就業(yè)位置 new jobs;new job opportunities 信貸規(guī)?？己?review the compliance with credit ceilings 信號(hào)失真 distorted signals 信托投資公司 trust and investment companies 信息不對稱 information asymmetry 信息反饋 feedback（information） 信息共享系統(tǒng) information sharing system 信息披露 information disclosure 信用擴(kuò)張 credir expansion 信用評(píng)級(jí) credit rating 姓“資”還是姓“社” pertaining to socialism or capitalism;socialist orcaptialist 行政措施 administrative measures 需求膨脹 demand expansion; excessive demand 虛偽存款 window-dressing deposits 削減冗員 to shed excess labor force 尋租 rent seeking 迅速反彈 quick rebound 經(jīng)濟(jì)金融術(shù)語漢英對照表 Y-ZY 養(yǎng)老基金 pension fund 一刀切 universal application;non-discretionary implementation 一級(jí)市場 primary market 應(yīng)收未收利息 overdue interest 銀行網(wǎng)點(diǎn) banking outlets 贏利能力 profitability 營業(yè)稅 business tax 硬貸款（商業(yè)貸款） commercial loans 用地審批 to grant land use right 有管理的浮動(dòng)匯率 managed floating exchange rate 證券投資 portfolio investment 游資（熱錢） hot money 有市場的產(chǎn)品 marketable products 有效供給 effective supply 誘發(fā)新一輪經(jīng)濟(jì)擴(kuò)張 trigger a new round of economic expansion 逾期貸款 overdue loans;past-due loans 與國際慣例接軌 to become compatible with internationally accepted 與國際市場接軌 to integrate with the world market 預(yù)算外支出（收入） off-budget （extra-budgetary） expenditure（revenue） 預(yù)調(diào) pre-emptive adjustment 月環(huán)比 on a month-on-month basis; on a monthly basis Z 再貸款 central bank lending 在國際金融機(jī)構(gòu)儲(chǔ)備頭寸 reserve position in international financial institutions 在人行存款 deposits at （with） the central bank 在途資金 fund in float 增加農(nóng)業(yè)投入 to increase investment in agriculture 增勢減緩 deceleration of growth;moderation of growthmomentum 增收節(jié)支措施 revenue-enhancing and expenditure control measures 增長平穩(wěn) steady growth 增值稅 value-added tax（VAT） 漲幅偏高 higher-than-desirable growth rate;excessive growth 賬外賬 concealed accounts 折舊 depreciation 整頓 retrenchment;consolidation 政策工具 policy instrument 政策性業(yè)務(wù) policy-related operations 政策性銀行 policy banks 政策組合 policy mix 政府干預(yù) government intervention 證券交易清算 settlement of securities transactions 證券業(yè)務(wù)占款 funding of securities purchase 支付困難 payment difficulty 支付能力 payment capacity 直接調(diào)控方式向 to increase the reliance on indirect policy instruments 間接調(diào)控方式轉(zhuǎn)變職能轉(zhuǎn)換 transformation of functions 職業(yè)道德 professional ethics 指令性措施 mandatory measures 指令性計(jì)劃 mandatory plan;administered plan 制定和實(shí)施貨幣政策 to conduct monetary policy;to formulate and implement monetary policy 滯后影響 lagged effect 中介機(jī)構(gòu) intermediaries 中央與地方財(cái)政 delineation of fiscal responsibilities 分灶吃飯重點(diǎn)建設(shè) key construction projects;key investment project 周期谷底 bottom（trough）of business cycle 周轉(zhuǎn)速度 velocity 主辦銀行 main bank 主權(quán)風(fēng)險(xiǎn) sovereign risk 注冊資本 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） ?？顚Ｓ?use of funds as ear-marked 轉(zhuǎn)貸 on-lending 轉(zhuǎn)軌經(jīng)濟(jì) transition economy 轉(zhuǎn)機(jī) turnaround 轉(zhuǎn)折關(guān)頭 turning point 準(zhǔn)財(cái)政赤字 quasi-fiscal deficit 準(zhǔn)貨幣 quasi-money 資本不足 under-capitalized 資本充足率 capital adequacy ratio 資本利潤率 return on capital 資本賬戶可兌換 capital account convertibility 資不抵債 insolvent;insolvency 資產(chǎn)負(fù)債表 balance sheet 資產(chǎn)負(fù)債率 liability/asset ratio;ratio of liabilities to assets 資產(chǎn)集中 asset concentration 資產(chǎn)貢獻(xiàn)率 asset contribution factor 資產(chǎn)利潤率 return on assets （ROA） 資產(chǎn)質(zhì)量 asset quality 資產(chǎn)組合 asset portfolio 資金成本 cost of funding;cost of capital;financing cost 資金到位 fully funded （project） 資金寬裕 to have sufficient funds 資金利用率 fund utilization rate 資金缺口 financing gap 資金體外循環(huán) financial disintermediation 資金占?jí)?funds tied up 自籌投資項(xiàng)目 self-financed projects 自有資金 equity fund 綜合國力 overall national strength（often measured by GDP） 綜合效益指標(biāo) overall efficiency indicator 綜合治理 comprehensive adjustment（retrenchment）;over-haul 總成交額 total contract value 總交易量 total amount of transactions 總成本 total cost 最后貸款人 lender of last resort
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這里還有更多。 change 絕對數(shù)值變更absolute expenditure 實(shí)際開支absolute guideline figure 絕對準(zhǔn)則數(shù)字absolute interest 絕對權(quán)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(shí)值；絕對值absolutely vested interest 絕對既得權(quán)益absorbed cost 已吸收成本；已分?jǐn)偝杀綼bsorption 吸收；分?jǐn)?；合并absorption rate 吸收率；攤配率；分?jǐn)偮蔄CB Finance Limited 亞洲商業(yè)財(cái)務(wù)有限公司acceptable form of reciprocity 合理的互惠條件acceptable rate 適當(dāng)利率；適當(dāng)匯率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 在線項(xiàng)目支出；經(jīng)常預(yù)算支出above-the-line receipt 在線項(xiàng)目收入；經(jīng)常預(yù)算收入ABSA Asia Limited 南非聯(lián)合亞洲有限公司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(xiǎn)Accident Insurance Association of Hong Kong 香港意外保險(xiǎn)公會(huì)accident insurance scheme 意外保險(xiǎn)計(jì)劃accident year basis 意外年度基準(zhǔn)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 賬戶余額；賬戶結(jié)余account book 帳簿account collected in advance 預(yù)收款項(xiàng)account current book 往來帳簿account of after-acquired property 事后取得的財(cái)產(chǎn)報(bào)告account of defaulter 拖欠帳目account payable 應(yīng)付帳款account payee only 只可轉(zhuǎn)帳；存入收款人賬戶account receivable 應(yīng)收帳款1account receivable report 應(yīng)收帳款報(bào)表account statement 結(jié)單；賬單；會(huì)計(jì)財(cái)務(wù)報(bào)表account title 賬戶名稱；會(huì)計(jì)科目accountant's report 會(huì)計(jì)師報(bào)告Accountant's Report Rules 會(huì)計(jì)師報(bào)告規(guī)則accounting and auditing procedure 會(huì)計(jì)與審計(jì)程序；會(huì)計(jì)與核數(shù)程序Accounting Arrangements 《會(huì)計(jì)安排》accounting basis 會(huì)計(jì)基礎(chǔ)accounting by Official Receiver 破產(chǎn)管理署署長呈交的帳目Accounting Circular 《會(huì)計(jì)通告》accounting class 會(huì)計(jì)類別accounting date 記帳日期；會(huì)計(jì)結(jié)算日期accounting for money 款項(xiàng)核算Accounting Officer 會(huì)計(jì)主任accounting period 會(huì)計(jì)報(bào)告期；會(huì)計(jì)期accounting policy 會(huì)計(jì)政策；會(huì)計(jì)方針accounting practice 會(huì)計(jì)慣例accounting principle 會(huì)計(jì)準(zhǔn)則accounting record 會(huì)計(jì)記錄accounting report 會(huì)計(jì)報(bào)告Accounting Services Branch 會(huì)計(jì)事務(wù)部〔庫務(wù)署〕Accounting Society of China 中國會(huì)計(jì)學(xué)會(huì)accounting statement 會(huì)計(jì)報(bào)表accounting system 會(huì)計(jì)制度；會(huì)計(jì)系統(tǒng)accounting transaction 會(huì)計(jì)事項(xiàng)；帳務(wù)交易accounting treatment 會(huì)計(jì)處理accounting year 會(huì)計(jì)年度accretion 增值；添加accrual 應(yīng)計(jì)項(xiàng)目；應(yīng)累算數(shù)目accrual basis 應(yīng)計(jì)制；權(quán)責(zé)發(fā)生制accrual basis accounting 應(yīng)計(jì)制會(huì)計(jì)；權(quán)責(zé)發(fā)生制會(huì)計(jì)accrue 應(yīng)累算；應(yīng)計(jì)accrued benefit 應(yīng)累算利益accrued charges 應(yīng)計(jì)費(fèi)用accrued cumulative preference share dividend 應(yīng)累算的累積優(yōu)先股股息accrued expenses 應(yīng)累算費(fèi)用accrued interest payable 應(yīng)付利息；應(yīng)計(jì)未付利息accrued interest receivable 應(yīng)收利息；應(yīng)計(jì)未收利息accrued right 累算權(quán)益accruing profit 應(yīng)累算的利潤accumulated fiscal reserve 累積財(cái)政儲(chǔ)備accumulated profit 累積利潤；滾存溢利accumulated reserve 累積儲(chǔ)備accumulation of surplus income 累積收益盈余2acquired assets 既得資產(chǎn)acquisition 收購；購置；取得acquisition cost 購置成本acquisition expenses 購置費(fèi)用acquisition of 100% interest 收購全部股權(quán)acquisition of control 取得控制權(quán)acquisition of fixed assets 購置固定資產(chǎn)acquisition of shell “買殼”acquisition price 收購價(jià)act of God 天災(zāi)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(shí)際流通actual cost 實(shí)際成本actual expenditure 實(shí)際開支；實(shí)際支出actual income 實(shí)際入息；實(shí)際收入；實(shí)際收益actual market 現(xiàn)貨市場actual price 現(xiàn)貨價(jià)；實(shí)際價(jià)格actual profit 實(shí)際利潤actual quotation 實(shí)盤；實(shí)際價(jià)位；實(shí)際報(bào)價(jià)actual year basis 按實(shí)際年度計(jì)算actuals 實(shí)貨actuarial investigation 精算調(diào)查actuarial principle 精算原則actuarial report 精算師報(bào)告Actuarial Society of Hong Kong 香港精算學(xué)會(huì)actuarial valuation 精算師估值actuary 精算師ad referendum agreement 暫定協(xié)議；有待復(fù)核的協(xié)定ad valorem duty 從價(jià)稅；按值征稅ad valorem duty system 從價(jià)稅制ad valorem fee 從價(jià)費(fèi)ad valorem tariff 從價(jià)關(guān)稅additional allowance 額外免稅額additional amount for unexpired risk 未過期風(fēng)險(xiǎn)的額外款額additional assessable profit 補(bǔ)加應(yīng)評(píng)稅利潤additional assessment 補(bǔ)加評(píng)稅additional commitment 額外承擔(dān)additional commitment vote 額外承擔(dān)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3additional stamp duty 附加印花稅additional tax 補(bǔ)加稅罰款；補(bǔ)加稅款A(yù)dditional Tax Demand Note 繳納補(bǔ)加稅罰款通知書；繳納補(bǔ)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(fèi)；評(píng)定印花稅額手續(xù)費(fèi)；評(píng)估契據(jù)費(fèi)adjudication of bankruptcy 裁定破產(chǎn)；宣告破產(chǎn)adjudication of insolvency 裁定無力償還債務(wù)adjusted actual 經(jīng)調(diào)整的實(shí)數(shù)；調(diào)整后的實(shí)數(shù)adjusted current assets 經(jīng)調(diào)整的流動(dòng)資產(chǎn)；調(diào)整后的流動(dòng)資產(chǎn)adjusted figure 經(jīng)調(diào)整的數(shù)字；調(diào)整后的數(shù)額adjusted liabilities 經(jīng)調(diào)整的負(fù)債；調(diào)整后的負(fù)債adjusted loss 經(jīng)調(diào)整的虧損；調(diào)整后的虧損adjusted net admissible assets 經(jīng)調(diào)整的可接納資產(chǎn)凈值；調(diào)整后的可接納資產(chǎn)凈值adjusted profit 經(jīng)調(diào)整的利潤；調(diào)整后的利潤adjusted surplus 經(jīng)調(diào)整的盈余額；調(diào)整后的盈余額adjusted value 經(jīng)調(diào)整的價(jià)值；調(diào)整后的價(jià)值adjustment 調(diào)整；修訂；理算〔保險(xiǎn)〕adjustment centre 調(diào)劑中心adjustment lag 調(diào)整過程的時(shí)間差距；調(diào)整時(shí)差adjustment mechanism 調(diào)整機(jī)制adjustment of loss 虧損調(diào)整adjustment process 調(diào)整過程；調(diào)整程序adjustment range 調(diào)整幅度administered exchange rate 受管制匯率Administration Division 行政處〔香港金融管理局〕administration expenses 行政費(fèi)用administration fee 手續(xù)費(fèi)；行政費(fèi)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(xiàng)承認(rèn)書admission of proof 接納債權(quán)證明advance 放貸款項(xiàng)；墊付款項(xiàng)；預(yù)支款項(xiàng)；預(yù)付款項(xiàng)advance account 暫支帳目；預(yù)付款賬戶advance compensation 預(yù)付補(bǔ)償金advance from shareholder 股東墊款advance pending reimbursement 預(yù)支以待日后付還advanced economy 先進(jìn)經(jīng)濟(jì)體系advancement 預(yù)付；預(yù)付財(cái)產(chǎn)advances warrant 墊款令advancing 貸出adverse balance 逆差4adverse exchange 逆匯advertisement addressed to shareholders 在報(bào)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 咨詢委員會(huì)〔證券及期貨事務(wù)監(jiān)察委員會(huì)〕Advisory Committee on Diversification 經(jīng)濟(jì)多元化咨詢委員會(huì)affidavit 誓章；遺產(chǎn)申報(bào)誓章affidavit of no receipt 述明無收款的誓章affiliate 聯(lián)號(hào)；聯(lián)營公司；附屬公司affiliated company 附屬公司；聯(lián)號(hào)；聯(lián)營公司affirmation 非宗教式宣誓〔遺產(chǎn)稅〕affordability 負(fù)擔(dān)能力African Development Bank 非洲開發(fā)銀行after-acquired property 事后取得的財(cái)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(jī)構(gòu)的開支agency fee 代理費(fèi)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(fèi)；經(jīng)紀(jì)費(fèi)aggregate 總計(jì)；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(fù)債aggregate at constant price 按固定價(jià)格計(jì)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(jì)薪俸稅aggregate performance 總體表現(xiàn)；總體業(yè)績aggregate supply 總體供應(yīng)aggregate surplus 總盈余aggregate total 整體總額aggregate value 總值；合計(jì)價(jià)值aggregated basis 合計(jì)基準(zhǔn)aggregated net chargeable income 合計(jì)應(yīng)課稅入息實(shí)額aggregation 合并計(jì)算；合計(jì)；總和aggregation of incomes of husband and wife 夫婦入息合并計(jì)算aggregation of property 財(cái)產(chǎn)的總和agio 差價(jià)；貼水5Agreement between the Government of Hong Kong and the Government of Japan for thePromotion and Protection of Investment 《香港政府和日本政府關(guān)于相互促進(jìn)和保護(hù)投資協(xié)議》Agreement between the Government of Hong Kong and the Government of the Republic ofAustria for the Promotion and Protection of Investment 《香港政府和奧地利共和國政府關(guān)于相互促進(jìn)和保護(hù)投資協(xié)議》Agreement between the Government of Hong Kong and the Government of the Republic ofFrance for the Promotion and Protection of Investment 《香港政府和法蘭西共和國政府關(guān)于相互促進(jìn)和保護(hù)投資協(xié)議》Agreement between the Government of Hong Kong and the Government of the Republic of Koreafor the Promotion and Protection of Investment 《香港政府和大韓民國政府關(guān)于相互促進(jìn)和保護(hù)投資協(xié)議》agreement for a settlement 授產(chǎn)協(xié)議agreement for assignment 轉(zhuǎn)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(xiǎn)協(xié)議Agricultural Bank of China 中國農(nóng)業(yè)銀行air passenger departure tax 飛機(jī)乘客離境稅Air Services Negotiations Unit 民航運(yùn)輸談判組〔經(jīng)濟(jì)局〕airport tax 機(jī)場稅alcohol duty 酒精稅alienation 讓與；讓渡；轉(zhuǎn)讓alimony 生活費(fèi)；贍養(yǎng)費(fèi)All Ordinaries Index 所有普通股指數(shù)all risks 全險(xiǎn)；綜合險(xiǎn)All Sales Record for Stock Market 《股票市場成交報(bào)告》Allied Capital Resources Limited 新聯(lián)財(cái)務(wù)有限公司all-items index 總指數(shù)〔消費(fèi)物價(jià)指數(shù)〕allocation letter 撥款信件allocation of fund 分配款項(xiàng)；預(yù)留款項(xiàng)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(zhǔn)備金allowance for debts 債項(xiàng)的免稅額allowance for depreciation by wear and tear 耗損折舊免稅額6allowance for funeral expenses 殯殮費(fèi)的免稅額allowance for inflation 為通貨膨脹而預(yù)留的款項(xiàng)；通脹準(zhǔn)備金allowance for repairs and outgoings 修葺及支出方面的免稅額allowance to debtor 給債務(wù)人的津貼alteration of capital 資本更改alternate trustee 候補(bǔ)受托人amalgamation 合并ambit 涵蓋范圍〔開支總目或分目〕ambit of charges 征稅范圍；收費(fèi)范圍
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