作者：胡志勇
出版社：复旦大学出版社
格式: AZW3, DOCX, EPUB, MOBI, PDF, TXT
汉英金融试读：
前言
随着全球化进程不断加快，中国与世界的融入程度不断加深，英语和汉语已日益成为广大读者日常交际的两种最基本的语言。中国内地的大、中学校相继开设了双语教学，但学生的专业英语词汇量却远未跟上。为了适应不断变化的形势，为广大学生提供常用的英语专业术语，我们专门组织了华东地区数所高校从事英语教学的老师，按学科、分专业系统编写了这套针对学生学习英语的系列学科术语丛书，向学生们提供各专业的常用词汇，以方便具有一定英语基础的读者学习使用。
本套丛书的编写具有以下几方面鲜明的特色：
第一、收词新。本套丛书收入了各专业近年来新出现的语词，并提供了较规范的译义。丛书主编长期从事双语新词语的研究和翻译工作，掌握了大量新词语英译方法，先后出版了新词语系列丛书。本书在编撰过程中，吸收了这方面的成果，使本辞典更具时代感；
第二、收词全。本套丛书收入了各专业以及相关学科的常用词条，释义通俗简明，所选词条取自各专业英语教材，便于读者掌握地道的英语词语，基本上满足了国内大、中学校双语教学的需要，读者可以利用本套丛书快速查找本专业的关键词，有利于读者牢固掌握，具有较强的适用性和针对性；
第三、编排独特。本套丛书以主干词为主，将派生词及短语置于主干词之下，便于读
者在极短时间内查找单词，通过举一反三，达到事半功倍的学习效果。释义按使用频率的大小编撰，并对主干词标注国际音标，编排方式新颖，合理，自成一体，而且许多词条在一般词典中均未收录，为本书所仅有，具有较高的实用性；
第四、本套丛书严格按照教育部颁布的16个一级学科和若干个二级学科分专业以袖珍版的形式出版，体积小，信息量大，内容丰富，收词范围广，便于学生们携带与使用。
本套丛书由胡志勇同志提出编写思想、设计编写思路、制定详细的编写体系，并具体指导和领导了各分册的工作。在编写过程中，得到了复旦大学、上海交通大学、同济大学、华东理工大学、华东师范大学、南京大学、上海外国语大学等院校的大力帮助，并得到了张柏然教授、张后尘教授、徐德胜教授、吴光华教授、续建宜教授、宋永明编审、沈志彦译审、周宇研究员、李安方研究员、高兰副研究员、杨涤博士、王成至博士、罗峰博士的帮助和指教，参加本书编写的还有编委会其他成员。
本套丛书以“释义科学、收词实用、新颖”为原则，力求反映出各专业的术语概貌，以实用、便利为主，以促进学生们更好地掌握专业英语术语。
本套丛书所收词条，均为编者们从国内外报刊杂志等外文资料上搜集、翻译、整理而成，故享有著作权。如果您要收录、汇编本套丛书的任何内容，其引用量超过5%时，请事先与本套丛书主编联系，经书面授权后方可使用，否则被视为侵权。欢迎国内外单位与个人与编者商讨本套丛书的著作权转让（含电子版权）的相关事宜，以使本套丛书的内容得到更广泛的传播与应用，更好地为广大读者服务。
丛书主编的电子信箱：huzhiyongjyjs@yahoo.com.cn
虽然编者们为此书的编写殚思积虑，精益求精，力求编写出高质量的、具自己特色的专业辞书，但恐于水平有限，疏漏、不当之处敬请英语界同仁批评指正。《百部新学科术语》系列丛书编委会
二00八年九月于上海
概要
本册是为具有一定英语基础的金融专业工作者和广大读者编写的。
本书共收入了金融专业的常用语二万余条，内容涵盖金融、货币、信贷、证券交易、银行业务、保险等方面。
本书具有：适用性强，实用性强，体积小，信息量大，收词新，释义简明、查阅方便等特点。
本书适合广大金融工作者、大学生，研究生和英语爱好者学习使用，也可供从事财政、商务及经济研究以及政府部门的员工和从事对外经济交流的人员使用。
使用说明
一、本书按主词条-释义-派生词的顺序编排；
二、主词条采用黑体编排,派生词列在主词条之后；
三、外来语用斜体字注明；
四、释义按该词条使用频率大小的顺序编排，一般只给出最常用
的释义，不常用的释义不标出,如果该词条有多种不同的释义，按常用程度顺序标出“（1）”，“（2）”，“（3）”…列出；
五、有的词条使用了“=”，表示意义相同或对等的释义关系；
六、圆括号“（ ）”表示：
1．可代替的部分。如：
be well (widely)read
表示该短语可分为be well read 和be widely read两个短语；
2．内容或意义等方面补充性说明。如：
take a slap at （口头）攻击
加了“口头”表示该短语既可表示“攻击”，又可表示“口头攻击”；
3．表示省略。
Aa
阿尔巴尼亚的货币单位Lek
阿姆斯特丹证券交易所Amsterdam Stock Exchange
安排arrange
安排人arranger
安全补贴safety allowance
安全存款公司safe deposit company
安全基金safety fund
安慰函comfort letter
按比例分保contributory reinsurance
按比例分配proportional allotment
按比例加权法proportional weight method
按比例扩大投资scale expansion investment
按比例支付的购货红利dividend on purchases
按币值调整的会计核算accounting for inflation
按不变价格计算calculated according to constant price
按成本定价value at cost
按存款负债持有储备金hold reserves against liability
按到期计算maturity basis
按低于面额发行issue below par
按份额分配分派allot
按高出面值价格发行issue at face value
按高于购入价出售selling on balance
按公式计算的摊还方法formulae based amortization
按购回协议而购买的已承兑汇票acceptance bought under repurchase agreement
按购入证券的美元价格平均计算法dollar cost averaging
按股分红sharing profit according to contribution
按股分配issue to shareholder
按规定条例交付有价证券good delivery of securities
按汇票货币贴付claim in the currency of the draft
按计划编制预算program budgeting
按季付款quarterly payment
按季支付款项quarterage
按金属货币单位支付合同款项payment by tale
按进出口货物及劳务计算的国际收支差额balance on goods and services
按净额征税tax on net basis
按利息借贷lending at a rate
按美元表示的固定价格计算dollar in constant dollars
按面额发行issue above par,issue at par
按面价发行issue by denominations
按年分期付款yearly installment
按年计税yearly yearly taxation
按批发数量累进折扣serial discounts
按平均成本定价average cost pricing
按期付息pay an interest at regular intervals
按期限应付汇票draft payable with terms
按清偿基础计算的国际收支差额balance on liquidity basis
按人收税 capitation
按日放款day to day accommodation,day to day loan
按日计算的保险费pro rata premium
按日计息贷款day loan
按日零存储蓄daily installment savings
按日摊还daily installments
按使用年限折旧age depreciation
按市价发行issue at the market price
按市价计价valuation at market
按收入金额纳税pay tax on the total amount of income
按土地价格征税site value rating
按系数课征的关税coefficient of association duties
按现货价格买进buying sight rate
按现时购买力编制的财务报表current purchasing power statement
按现行价格兑换conversion at the current price
按现值计算的现金流量discounted cash flow
按信用证开出汇票drawing under the credit
按要价购买buy on the offer
按要素核算的成本会计cost accounting by elements
按月份期付款销售monthly instalment sale
按月循环信用证monthly revolving credit
按月支付monthly payment
按帐面价值买入purchase at book value
按折扣发行issue at a discount
按折算率换算coefficient conversion
按支票支付negotiate a check,negotiate a cheque
按质论价pricing by quality
按资本比例分配division in capital ratio
按综合购买力调整的报表general purchasing power reporting
按组拨款provisions under sections
奥克兰证券交易所Auckland Stock Exchange
奥斯陆证券交易所Oslo Stock Exchange
澳大利亚期权交易所Australian Options Market
澳大利亚证券交易所Australian Stock Exchange
Bb
八栏式计算表eight column work sheet
巴黎证券交易所Paris Bourse
巴黎证券交易所期货市场de la bourse de paris
把货币改为十进制decimalize the currency
把金额记在己方帐上charge the amount to our account
把开支记在帐上charge an expense to an account
把英镑兑换为美元convert pounds into dollars
罢工险insurance against strike
白银市场silver market
白银证券silver certificate
百分比percent
百分率报表percentage statement
百分率资产负债表percentage balance sheet
百分(数)误差percent error
摆动帐户swing account
板块基金sector fund
版税royalty on books
办公费用office allowance
办公费帐office expenses account
办理贷款手续handle procedures for a loan,process a loan
办理赔偿settle claims
办事处branch office
半成品part finished product
半股half stock,moiety
半官方信贷semi officially credit
半价出售selling at half price
半年报semi yearly report
半年度报告semi annual reports
半年分红semi annual bonus
半年付息一次semi annual interest payment
半年结算semi annual settlement
半年会计结算semi annual accounting settlement
半年息票semi annual coupon
半年一期的分期付款semi annual installment
半年帐单semi annual account
半套利quasi arbitrage
半薪half pay
帮他人收款collection for others
镑(英国货币单位)Libra,pound
包产合同contract for fixed output
包干运费lump sum freight
包价tender sum
包括运费的价格delivered price
包括子公司的财务报表consolidated financial statement
包 …契约charter
包税制tax farming
包销monopoly of sales
包销商exclusive distributor
包租合同charter contract
保本点break even point
保本分析图chart for break even analysis
保本计算break even computation
保本计算法break even method
保本价格break even price
保本模式break even model
保本投资break even investment
保本销售额break even sale
保持供需平衡demand keeps pace with supply
保单guaranteed warranty
保单失效avoidance of policy
保单收条chit
保短量险insurance against loss in weight
保兑行confirming bank
保兑手续费confirmation commission
保兑信用证confirmed credit,confirmed letter of credit
保兑支票帐簿certified check register
保费贷款premium loan
保付certified good payment
保付公司confirming house
保付债券guaranteed debenture
保付支票certified check,certified cheque
保管费custodian fee,custody charge,safeguard keeping fee
保管费用storage cost
保管库safe custody vault
保管人custodian,trustee
保管人帐户custodian account
保管信托公司depositary trust company
保管业务custodian service
保管银行custodian bank
保管责任custodial responsibility
保管帐户custodial account
保函内容contents of letter of guarantee
保护股票guaranty stock
保护关税protective tariff
保护关税政策protective tariff policy
保护价格protective price
保护贸易立法protectionist legislation
保护贸易论者protectionist
保护贸易制度administrative protection
保护贸易主义protectionism
保护税率protection tariff rate
保护条款safeguard clause
保护性出口税protective export duty
保护性股票protective stock
保护性关税protective duty,safeguarding duty
保护性进口税protective import duty
保护性税率protective tariff rate
保留储蓄retained saving
保留工资retaining pay
保留公积reserved surplus
保留购买权option
保留股票reserved stock
保留价格reservation price
保留利润reserved profit
保留利息reserved interest
保留利益retained income
保留式付款payment under reserve
保留数据retention data
保留条款reservation clause,salvo
保留盈余reservation of profits,reserve surplus,retained earnings
保留余额obligated balance
保留帐目qualified accounts
保密协议confidentiality agreement
保品subject matter insured
保水渍险insurance with particular average,insure with particular average
保税地区bonded area
保税工厂bonded factory,bonded manufacturing warehouse
保税货物bonded cargo,bonded goods,goods in bond
保税货值 bonded value
保息股guaranteed share(stock)
保险assurance,insurance
保险代理公司insurance agency
保险代理商insurance agent
保险单insurance policy,policy,policy issued basis,policy of insurance
保险单贷款loan on policy
保险单据insurance document
保险单上的受益人背书beneficiary endorsement
保险单证明权益policy proof of interest
保险单注释construction of policy
保险单注销条款cancellation clause
保险单注销通知cancellation notice
保险单转让assignment of policy
保险额amount assured
保险法assurance law,law of insurance
保险费insurance cost,insurance premium,premium insurance
保险费付款通知书premium note
保险费扣除insurance premium deduction
保险费率cover rate,rate of insurance
保险费收据receipt premium
保险费收入premium income
保险费随年龄的增加额addition to age
保险费用insurance expenses
保险费帐单premium statement
保险费支付benefit payment
保险公积金insurance reserve fund
保险公司assurance company,insurance company,insurer
保险公司给予保险人的红利证明书bonus certificate
保险柜cash box
保险国有化nationalization of insurance
保险合同contract of insurarance
保险合同有效期period of insurance
保险回扣insurance rebate
保险价值stipulated loss value,value of insurance
保险金premium
保险金额amount at risk,amount covered,amount insured,insurance amount,insured amount
保险金额自动恢复条款automatic reinstatement clause
保险金进款额receipts of premiums
保险经纪人insurance broker
保险精算师actuary
保险客户policy holder
保险会计insurance accounting
保险会计与统计协会Insurance Accounting and Statistical Association
保险利润return of insurance
保险率表premium tariff
保险伦敦条款London Clause
保险免赔率条款franchise clause
保险年龄age of entry into insurance
保险赔偿insured indemnity
保险赔偿费有益于benefit
保险赔偿金insurance beneficiarys
保险赔款insurance indemnity
保险凭单risk note
保险凭证certificate of insurance,policy
保险期满expiration of insurance
保险期满年龄age at expiry
保险期限insurance period
保险契约insurance contract
保险契约有效期term of an insurance policy
保险权益insurance interest
保险人权益insurer`s interest
保险日期date of insurance
保险商 assurer,assuror
保险申请书application for insurance
保险失效termination of insurance status
保险市场insurance market
保险税insurance tax
保险索赔insurance claim
保险条件condition of insurance
保险条款insurance clause,policy clause
保险条例insurance act
保险统计actuarial statistics
保险统计计算基础actuarial basis
保险统计协会institute of actuaries
保险统计专家 actuary
保险箱coffer,safe box,strong box
保险学science of insurance
保险业务insurance business
保险业务量有价证券portfolio
保险业务年度underwriting year
保险业务总量insurable portfolio
保险业者insurer,underwriter
保险佣金insurance commission
保险约定全损compromised total loss
保险责任范围insurance coverage
保险责任中止termination of cover,termination of risk
保险帐户underwriting account
保险证明cover note,insurance certificate
保险种类kind of benefits
保险自动终止条款automatic termination of cover clause
保险总额gross premium
保修成本warranty cost
保有资产成本cost of possession
保战争险insurance against war risk
保证 certify
保证(金) bail
保证(书)guarantee,guaranty
保证保险bonding insurance
保证储蓄银行guaranty savings bank
保证抵押guaranteed mortgage
保证兑现的支票marked check
保证付款的协定del credere agreement
保证付款契约del credere contract
保证付款人payer in warrant
保证股票guaranteed share(stock)
保证股票转让marked transfer
保证股息guaranteed dividend
保证金 cash deposit,bid bond,cash cover,cash guarantee,cash security,deposit,earnest,guarantee fund,guarantee money,guaranty fund,guaranty money,margin,security money,surety money,warrant money
保证金比率margin rate(ratio)
保证金催缴通知margin notice
保证金存款margin deposit for security,marginal deposit
保证金额amount of security,guarantee sum
保证金购买margin purchase
保证金交易margin trading,margin transaction
保证金协议margin agreement
保证金已付guarantee deposion and margins received
保证金帐户margin account
保证旅行汇票guaranty travellers draft
保证年金利息guaranteed annuity interest
保证人assuror,surety,warrantor
保证收取货款佣金del credere commission
保证赎回价值的债券bond redemption value
保证条款engagement clause,warranty clause
保证通货back the currency
保证债票endorsed bond
保证债券endorse bond
保证债务guaranteed debt
保证证券guaranteed securities
保证支付guarantee pay
保证准备金guarantee reserve
保值hedge one`s position,maintain value,maintenance of value
保值储蓄hedge deposit
保值储蓄稽核verifying of value maintenance savings
保值单据credit note
保值借贷index linked loan
保值债务maintenance of value obligation
保准股份identified share
保综合险insurance against all risks
报表journal sheet
报表分析analysis of statements
报表格式report format
报表生成程序report generator
报表尾report footing
报表制度system of statement
报偿recompense,retribution
报酬compensation,consideration,guerdon,quittance,remuneration,reward
报酬递减diminishing return
报酬递减论diminishing return theory
报酬和红利remuneration and bonus
报酬金consideration money
报酬率表rate return tables
报酬与风险比reward to variability ratio
报废财产abandoned assets
报复关税retaliatory duty
报复税countervail duty
报复税率retaliatory duty
报复性关税率retaliatory tariff
报复性税则retaliatory tariff
报告年度report year,year under review
报告式收益表report form income statement
报告式损益表report form profit and loss statement
报告式资产负债表balance sheet in the report form
报告式资产负债表report form balance sheet
报告责任reportable position
报告资料report data
报关apply to the custom,clearance of goods
报关代理人customs agent,customs house agent
报关单bill of entry,customs declaration,customs manifest
报关费customs charges,customs clearance fee,customs clearing fee,customs fee
报关行customs agency,customs broker
报关手续declaration formalities
报货清单declare goods
报价bid,offer,quotation,quotation of price,quote,quoted price
报价表offering list
报价单quotation invoice
报价机ticker
报价申请书request for price quotation
报价者quoter
报盘很多abundance of offers
报盘与投标的估定assessment of offers and tenders
报税单tax declaration
报销report for deletion
报销单expense account
报优惠价quote favourable terms
报帐render an account,send in an account
暴跌bust,collapse,sharp drop,slump,smash,steep fall
暴涨jump
贝他 (系数)Beta (market Beta)
备查帐户memorandum account
备抵偿付债券sinker
备抵坏帐allowance for bad debts
备抵坏帐和呆帐provision for bad and doubtful debts
备抵经营费用provision for maintenance
备抵帐户性质nature of allowance acount
备兑认股权证covered warrant
备付所得税provision for income tax
备付债券利息存款cash deposited for bond interest
备付帐户successor account
备忘分类帐memorandum ledger
备忘分录memorandum entry
备忘录memo,memorandum
备忘录贸易memorandum trade
备忘帐memorandum book
备用贷款standby facility,standby loan
备用金fund of disbursement
备用提取金backup withholding
备用外汇资金reserved foreign currency
备用现金till,till cash
备用现金till money,vault cash
备用信贷credit line,credit standby
备用信贷额standby credit line
备用信用措施contingent credit facility
备用信用证standby credit,standby letter of credit
备注栏reference column
背对背担保counter indemnity
背对背信用证countervailing credit,override letter of credit
背靠背外汇协议back to back foreign exchange agreement
背签人endorsor
背书endorse
背书担保guaranteed by endorsement
背书人backer,endorser,endorsor
背书手续费endorsement commission
背书债权人creditor by endorsement
背书债券backed bond,endorsed bond
背书债务人debtor by endorsement
背书证明支取一部分票面金额endorse off
倍数货币multiple money
被保证人warrantee
被背书人endorsee
被担保人vouchee
被动受托人bare trustee
被拒付支票protested cheque
被审计单位units being audited
被审计人person being audited
被索赔人claimee
被委付者abandonee
被转让人transferee
本币兑换率rate in home money
本币计价price in domestic currency
本财政年度current fiscal year
本地生产总值gross domestic product
本国货币domestic currency,home currency,national currency
本国货币汇票home currency bill,home money bill
本国税收domestic tax
本国信托资产domestic trusts
本行支票house check(cheque)
本金capital sum
本金确实性capital certainty
本利和capital and interest,compound amount
本利盈亏profit and loss on capital and interest
本年纯利润net profit for the year
本年盈余surplus for the year
本年赢利额amount of earning for current year
本票manager`s order,note of hand,promissory note
本票出票人maker of promissory note
本票内容contents of promissory note
本期current period
本期财务状况current position
本期财务状况表statement of current financial position
本期净利润current term net profit
本期净损失current term net loss
本期利润profit of current period
本期票据current papers
本期收入current income,current proceeds
本期收益current yield,profit of the period
本期收益率current return
本期税额current tax
本期投资current investment
本期营业收入revenue of the period
本期营业收益概念concept of current operating income
本期预算current budget
本期帐户转移transfer on current account
本身保险own insurance
本身利率own rate of interest
本位币standard coin
本位货币standard currency,standard money
本息共(合)计sum total of the principles plus interest
本营业年度current business year
本支店承兑票据acceptance by other offices
比价comparison of bids,comparative price
比价指数relationship price index,relative price index
比较collate,compare,comparison
比较报表comparative statement
比较财务报表comparative financial statement
比较成本表comparative cost sheet
比较成本说doctrine of comparative cost
比较成本原理principle of comparative cost
比较估价alternate valuation
比较价值说doctrine of comparative value
比较会计comparative accounting
比较利润率comparative rate of profit
比较收入表comparative income statement
比较收益标准comparative earning standard
比较收益帐户comparative income account
比较数据compare data
比较营销comparative marketing
比较营业表comparative operating statement
比较指数comparison index
比较资产负债表comparative balance sheet
比例分担条件condition of average
比例税proportional tax
比例税率proportional rate,proportional rate of tax,proportional tax rate
比例印花税proportional stamp tax
比率ratio
比率估计estimation of ratio
比率立权人ratio writer
笔迹 autography
笔算manual computation,written calculation
币材价值说material theory of value of money
币价current ruling price
币内可转换证券in the money convertible
币值currency value,monetary value,money`s worth
币值波动currency fluctuation
币值附加费currency surcharge
币值计算标准表tabular standard of value
币值调整currency realignment
币值调整附加费currency adjustment surcharge
币值调整业务money value adjustment service
币值调整因素currency adjustment factor
币制改革restoration of currency
必须预付费用compulsory prepayment of charges
必需资金necessary fund
必要收益required return
必要收益率required rate of return
必支费obligatory expenditure
壁垒barrier
避免avoid,avoidance
避免双重征税avoid double taxation
避免责任条款hedge clause
避税avoid a tax,avoid payment of duty,escape of taxation,evade payment of duty,tax avoidance
避险基金hedge fund
避债avoid creditor
臂arm
边际报酬marginal return
边际成本marginal cost
边际成本计算法marginal costing
边际成本价格marginal cost price
边际储蓄倾向marginal propensity to save
边际贷款人marginal lender
边际购买者margin buyer
边际借款人marginal borrower
边际进口率marginal import quota
边际利润marginal profit
边际利润率marginal profit ratio
边际利润收益marginal profit yield
边际利益marginal advantage
边际贸易marginal trading
边际收入marginal revenue
边际收益contribution margin,gross margin,marginal income
边际收益率contribution margin ratio
边际投资marginal investment
边际投资倾向marginal propensity to invest
边际信用marginal credit
边际需求价格marginal demand price
边际支出marginal outlay
边际支出倾向marginal propensity to spend
边际资本成本marginal cost of capital
边际资本系数marginal capital coefficient
边际资本支出marginal capital expenditure
边界分析marginal analysis
编辑compile
编译compile
编预算prepare budget
编造concoct
编制报表prepare statement
编制预算budget making,compilation of budget,fixing of budget
贬值decry,depreciate,depreciation,devaluate,devalue
贬值的美元cheap dollars
贬值货币depreciated money
贬值率rate of depreciation
贬值时期period of depreciation
贬值通货depreciated currency
贬值系数coefficient of depreciation
便利convenience
便士penny
变成资本capitalize
变动成本variable cost
变动成本比率variable cost ratio
变动费用variable expense
变动价格sliding price
变动利率储蓄证variable rate certificate
变更商业登记amendment of register
变更卸货港费alternation of destination fee
变更信用证amendment of letter of credit
变量variate
变卖资产收益gain on realization of assets
变现realizing sale,shift into cash
变现价值cash realizable value,current liquidation value,realization values
变现能力cash ability
变相货币currencies in disguised form
变相通货膨胀disguised inflation
变值variate
标价bid price,denominate,labeled price,marked price
标价期票bill at par
标盘bidding quotation
标准basis,standard
标准保单条件standard policy conditions
标准保险单standard policy
标准成本scheduled cost
标准成本会计standard cost accounting
标准成本计算standard costing
标准纯金sterling gold
标准纯银sterling silver
标准工资standard wage
标准股票standard stock
标准货币standard money
标准货币制度standard coinage
标准价格standard price
标准利率standard interest rate
标准利润standard profit
标准年金standard annuity
标准年率standard annual rate
标准普尔Standard Poor
标准普尔500种股份指数S P 500 Index
标准收益表standard income statement
标准税率standard rate of tax,standard tax rate
标准税收结构normative tax structure
标准预算standard budget
表格计算tabular computation
表格式记帐法tabular bookkeeping
表列数据tabular data
表列值tabular value
并购mergers acquisitions
并股reverse split,reverse split up,split down,stock split down
拨出预算基金appropriation of funds
拨单transfer slip
拨付payment by transfer
拨付凭单invoice of transfer
拨款allocation,appropriate money,fund appropriation
拨款关系relationship of appropriation
拨款科目appropriation title
拨款审计special contributions audit
拨款退回appropriation refund
拨款限额appropriation limitation
拨款有效期间appropriation period
拨款帐appreciation account
拨款帐appropriation account
拨款转帐transfer of appropriation
拨用本金appropriation of principal
波动fluctuate
波动行市fluctuating market
波动汇价fluctuating rate
波动利率fluctuating interest rate,fluctuating rate
波动平价fluctuating par
波动限价fluctuation limit
波动周期period of fluctuations
泊位(费)berthage
薄利narrow margin,small profit
薄利多销quick returns and small margins
补偿compensate,compensation,consideration,countervail,indemnity,redeem
补偿保证书bond indemnity
补偿贷款compensation financing
补偿贷款制度system of compensatory ncing
补偿关税compensatory duty
补偿国民所得税reimburse of national income taxation
补偿货币compensated dollar
补偿交易compensation transaction
补偿金consideration money
补偿开支reimburse of outlay
补偿贸易compensating trade,compensation deal,compensation trade,compensation trading,compensatory trade,counter trade
补偿贸易担保compensation trade guarantee
补偿税compensating duty
补偿协定agreement on compensation,compensation agreement
补偿信用证countervailing credit
补偿型关税compensation duty
补偿性财政政策compensating fiscal policy,compensatory fiscal policy
补偿性存款compensating deposits,compensatory deposits
补偿性存款额compensating balance
补偿性存款余额compensating cash balance
补偿性贷款compensatory financing
补偿性贷款办法compensating financing facility
补偿性交易compensated transaction
补偿性金融政策compensator monetary policy
补偿性认股权compensatory stock option
补偿性信用贷款compensatory credit
补偿性债券compensation stock
补偿性支出compensating expenditure
补偿余额compensatory balance
补偿资金调拨compensatory financial transfer
补充accompany
补充保证金通知margin call
补充条约complementary treaty
补充帐户complementary accounts
补额保险费restoration premium
补加费after payment
补缴税款back duty
补进buy back,cover position
补收费单recharge note,recharge invoice
补税tax payment on overdue
补税期限time limitation on overdue payment
补填税单通知书notice of deficiency
补贴差额boot
补贴价率subsidized rate
补贴金额amount of the subsidy
补贴率rate of subsidization
补贴税subsidies duty
补贴协议subsidies agreement
补助 allowance, assistance, complement
补助拨款appropriations in aid
补助费表table of allowance
补助分类帐sub ledger,subordinate ledger
补助公债aid bond
补助基金aid fund
补助(贴)价格subsidized price
补助金assistance payment,bounty,grant-in-aid,subsidiary payments,subvention
补助金帐户subsidy account
补助津贴subsidy
补助帐divided account
补助支出审计subsides expenditure audit
补足complement
补足保额条款reinstatement clause
补足亏空make up for a deficiency
不保兑信用证unconfirmed letter of credit
不变价格constant price
不变价值美元constant dollar
不变流动资本permanent working capital
不变美元会计constant dollar accounting
不变美元价值constant dollar values
不变美元收益constant dollar income
不变效益constant benefit
不变资本constant capital
不变资本价值constant capital value
不充足保证金帐户low margin account
不带保留条件的承兑clean acceptance
不带新股认股权x/r (ex rights)
不当得利unjust enrichment,unjustified benefit
不定额年金variable annuity
不定期without day
不定期存款irregular deposit
不定期存款undated deposit
不定期国库券irregularly scheduled issue
不定期债券indeterminate bond
不定值保险单unvalued policy
不动产(担保)债券real estate bond
不动产fixed property,immovable property,property assets,real estate,real property
不动产保险immovable insurance
不动产贷款real estate loan
不动产抵押pledge of immovable,real estate mortgage
不动产抵押贷款credit on mortgage,loan on actual estate
不动产抵押放款loans on actual estate
不动产抵押借款保险mortgage insurance
不动产抵押银行债券debenture of hypothec bank
不动产负债real estate debt
不动产购置real estate acquisition
不动产收入income from immovable property
不动产税immovable property tax,property tax,real estate tax
不动产投资共同基金real estate pool
不动产信贷real estate credits
不动产信托real estate trust
不动产债权encumbrance
不动产帐real estate account
不动产帐目immovables account
不断上涨的售价justified selling price
不兑换货币irredeemable currency
不兑换通货blanket currency
不兑现纸币irredeemable bank note
不兑现纸币本位inconvertible paper standard
不二价no abatement made
不付利息default of interest
不付利息借入证券作空头交割用loaned flat
不付息债券non interest bearing bond
不附货运单据的汇票bill unaccompanied by document
不附认股权x/w (ex warrants)
不附提单的汇票clean bill of draft
不附息票ex coupon
不附息期票non interest bearing note
不合法权益unlawful equity
不合格票据ineligible bills
不活跃的市场quick market,quiet market
不活跃证券部cabinet crowd
不活跃证券交易区inactive post
不计利息free of interest
不记名bearer
不记名背书black endorsement
不记名承兑票据blank acceptance
不记名股票bearer shares,bearer stock ,bearer stock certificate,blank stock
不记名汇票bearer draft,black bill
不记名票据bearer paper,bill to bearer,blank letter of bill,notes to bearer,paper to bearer,presentation draft
不记名债券bearer debenture,blank bond
不记名支票check to bearer
不记名资产impersonal assets
不洁提单dirty bill of lading,unclean bill of lading
不景气bad times,big bad
不景气的债券inactive bond
不均衡现金流量uneven cash flow streams
不可撤销的拨付承诺的款项irrevocable commitments to disburse
不可撤销的信托irrevocable trust
不可撤销无追索权的信用证irrevocable without recourse letter of credit
不可撤销信用证irrevocable credit,irrevocable letter of credit
不可撤销银行不保兑信用证irrevocable unconfirmed banker`s credit
不可撤销银行承兑信用证irrevocable confirmed banker`s letter of credit
不可兑换黄金的美元本位dollar only standard
不可分割信用证indivisible letter of credit
不可分割债权indivisible credit
不可分割债务indivisible obligation
不可抗力act of God
不可买回的年金an irredeemable annuity
不可赎回债券non callable bond
不可提前清偿not subject to call
不可转让支票not negotiable cheque
不良财产负债表property assets sheet
不良贷款non performing loans
不良票据bad paper
不良债权bad claim
不良资产non performing asset
不列入资产负债表off balance sheet
不履行合同default on a contract
不履行责任default
不能偿还的股份irredeemable stock
不能兑换黄金irredeemable in gold
不能收回本金的风险default risk
不能自由兑换的货币inconvertible currency
不赊帐no credit
不生息资金dead capital
不同面值的硬币coins of different denominations
不完全市场imperfect market
不稳定的股票币场queasy stock market
不协调交易的清单break sheet
不用日记帐的直接过帐direct posting
不正常交易queasy transaction
不正常市场irregular market
不指定用途的财政补贴unconditional grants
不足额deficit
不足额担保品side collateral
布雷顿森林协定Bretton Woods Agreement
布鲁塞尔证券交易所brussels stock exchange
部分保险partial insurance
部分背书partial endorsement
部分变动成本partly variable cost
部分承兑partial acceptance
部分担保负债partially secured liability ties
部分担保债权人partially secured creditor
部分抵消partial offset
部分兑换partial convertibility
部分兑现支票split cheque
部分分期摊还抵押借款partially amortized mortgage
部分付款part payment,partial payments
部分还款者compounder
部分免除责任partially exempt obligation
部分免税partial exemption
部分赔偿partial compensation
部分赔付partial coverage
部分审计partial audit
部分使用贷款credit partially drawn down
部分损益表partial income statement
部分现金交易partial cash transaction
部分现款交易partial cash
部分支付partial payments
部分准备金制度fractional reserve system
部门核算帐户sector accounts
部门会计segment accounting
部门毛利segment margin
部门预算department budget
簿记bookkeeping,slip bookkeeping
簿记程序bookkeeping procedures
簿记规则rules of bookkeeping
簿记交易bookkeeping transaction
簿记用纸statement ledger
簿记员 accountancy profession,accounting clerk
簿记员学会institute of bookkeepers
Cc
材料采购帐material purchased account
材料基金stores fund
财宝treasure
财产property
财产保险property insurance
财产保险金额审计the amount of property insurance audit
财产保险审计property insurance audit
财产保险审计规定the rule of property insurance audit
财产保险中的共同保险条款co insurance clause in property insurance
财产查封attachment of property
财产重置replacement of property
财产出租税property rental tax
财产分类帐property ledger
财产分配distribution of property,division of property
财产估价property valuation
财产估价valuation of property
财产股息property dividend
财产管理人administrator of property,custodian of property
财产管理帐property managing account
财产继承inheritance of property
财产价值value of property
财产监护人guardian of estate
财产课税property taxation
财产会计property accounting
财产会计科目property chart of accounts
财产会计责任property accountability
财产留置权encumbrance
财产明细分类帐subsidiary ledger for properties,subsidiary ledger of property
财产目录inventory of the property
财产强制转让involuntary alienation
财产清查property inspection
财产清查表statement of property checking
财产清单inventory sheet
财产清理价格break up price
财产商品总分类帐general ledger for properties and commodities
财产收入funded income,ownership income
财产收益税property income duty
财产税property tax,tax on property,wealth tax
财产税法property tax law
财产所得property income
财产所有权title
财产维持费carrying cost
财产信托会计fiduciary accounting
财产盈余property surplus
财产增值税accessions tax,appreciation duty,property value added tax
财产帐户property accounts
财产注册property register
财产转让契约deed of property
财产转让权power of alienation
财产准备property reserve
财产资本property capital
财富deep pocket,treasure
财富的获取gain
财富分配distribution of wealth
财富流动flow of wealth
财富所有者wealth holders
财经纪律finance and economic discipline
财力financial strength
财迷money grubber
财团 banking syndicate,syndicate
财团法人incorporated foundation
财务financial affairs
财务报表financial reporting,financial statement
财务报表比较分析comparative analysis of financial statement
财务报表的勾稽关系articulation of financial statements
财务报表分析financial statement analysis,statement analysis
财务报表合并consolidation of financial statements
财务报表审计audit financial statement,financial statement audit
财务报表审计报告audit report on financial statement
财务报表说明notes to financial statements
财务报表有效性validity of the financial statement
财务报表摘要abstract of financial statement
财务比率financial ratio
财务比率分析financial ratio analysis
财务标准financial standards
财务部门treasure`s department
财务成本financial cost
财务处长chief of finance
财务代理行现金cash with fiscal agent
财务代理人fiscal agent
财务调查financial investigation,investigation on fiscal operations
财务费用financial cost
财务分析financial analysis
财务分析比率ratios for financial analysis
财务杠杆financial leverage
财务管理financial management
财务稽核长treasurer controller
财务纪律financial discipline
财务监督financial supervision
财务结构financial structure
财务结算审计audit of financial settlement
财务金融要求权financial claim
财务经纪费finder`s fee
财务经理finance director,financial manager
财务经营情况表statement of financial operations
财务经营状况condition of affairs
财务开支授权spending authority
财务会计financial accounting
财务会计标准说明书statement of financial accounting standards
财务审计accounting audit
财务审计员accounting auditor
财务收入financial revenue
财务收入稽核verifying of financial revenues
财务收益financial income,financial returns
财务收益及费用表statement of financial income and expenses
财务收支审计audit financial revenue and expenditure
财务数据fiscal data
财务体制改革reform of financial structure
财务条例financial regulation
财务调整financial adjustment
财务往来帐户financial transaction accounts
财务与管理finance and management
财务预测financial forecast
财务预算financial budget
财务员treasurer
财务帐account of finance,financial records
财务帐簿financial books
财务支出fiscal expenditure
财务支出审计audit of financial expenditure
财务指标financial index,financial target
财务主管financial executive
财务状况financial condition,financial position,financial situation
财务状况报表statement of financial implications
财务状况变动报告report of change in financial condition
财务状况变动表statement of change in financial position
财务状况表financial position statement,statement of financial conditon
财务状况分析analysis of financial conditions
财务状况计算书statement of condition
财务资产组合portfolios of financial assets
财务总监CFO=Chief Financial Officer
财物的增加gain
财源economic resources,exchequer,financial resources,financial sources,fiscal resources
财政拨款financial appropriation,fiscal allocation,supply grants
财政拨款令treasury remittance order
财政补偿financial indemnity,pecuniary compensation
财政部exchequer,Ministry of Finance,treasury,treasury department
财政部库券tap bill
财政部门financial sector
财政部债券exchequer treasury
财政差额fiscal gap
财政长期债券treasury bond
财政赤字financial deficits
财政定额包干制度system of fixed quota for revenue and expenditure
财政独立financial autonomy
财政负担fiscal burden
财政关税financial duty,financial tariff
财政管理fiscal administration
财政红利financial bonus
财政计划执行情况报告performance report
财政计算financial accounting
财政结余审计audit for balance of finance
财政金融政策fiscal and monetary policy
财政紧缩fiscal restraint
财政垄断fiscal monopoly
财政年度financial year,fiscal year
财政收入state revenue
财政收入税primage duty
财政收支划分sharing of revenue and expenditure
财政收支平衡revenue and expenditure in balance
财政收支平衡补贴exchequer equalization grant
财政税revenue tariff,revenue tax
财政税率revenue tariff
财政税收fiscal levy
财政特派员Commissioners of the Treasury
财政体制fiscal system
财政投资及借款计划treasury investment and program
财政危机fiscal crisis
财政委员会Committee of ways and means
财政盈余fiscal dividend,surplus finance
财政营业年度business year
财政预算fiscal budget
财政援助financial aid
财政援助基金financial support fund
财政责任fiscal responsibility
财政政策fiscal policy
财政支出financial charge,public expenditure
财政制裁financial sanctions
财政状况financial circumstances,pecuniary condition
财政资产结构pattern of financial assets
财政资金支配权budgetary authority
裁定 adjudicate
裁定汇率arbitrated exchange rate,arbitration rate of exchange
裁定外汇平价arbitrated par of exchange
裁决award
采购成本procurement cost
采购处长chief purchasing officer
采购合同procurement contract,purchase agreement
采购授权书procurement authorization
采购项目procurement item
采购员 buyer,buying clerk
采购主任chief purchasing agent
采用adopt
彩票(奖券)的发行lottery
彩票税lottery tax
参股equity participation,share
参股收益equity earnings
参股者equity participant
参加承兑acceptance by intervention,act of honor
参加贷款权participating in the loan
参考货币reference currency
参考价格reference price
参考价格制度reference price mechanism
参考银行reference bank
参考值reference value
参与抵押participating mortgage
参与放款人loan participant
参与分红partial in the profits
参与分红的公司债券participating bond
参与分红股participating capital stock
参与分红者sharer
参与分利信托participating trust
参与投资capital participation
参与投资信托participating investment trust
参与银行participating banks
参与优先股票participating preference share,participating preference stock
参与者participant
参照数据benchmark,comparable data
残留价值residual value
残余成本residual cost
残余价值scrap value
仓储成本warehouse costs
仓储存单warehouse certificate
仓储费warehousing charges
仓储费用carrying charges,warehouse charges
仓库warehouse
仓租storage cost
舱口报关单declaration of hatches
操纵价格论administered price theory
操纵市场manipulate
操纵市价manipulate
操纵证券市场manipulation of securities market
草案protocol
查定金额assessed amount
查定所得额assessed income
查对 checkage
查封 attachment
查封帐册attached ledger,attachment ledger
查封帐户sequestrated account
查帐audit,audit account,auditing of account
查帐报告中的反面意见adverse opinion
查帐备忘录audit memorandum
查帐程序audit procedure
查帐合同audit contract
查帐计划audit plan
查帐计算表audit working sheet
查帐日记audit diary
查帐实务 auditing practice
查帐调整audit adjustment
查帐通知advice of audit,audit note
查帐委员会audit committee,check committee
查帐小组check group
查帐员audit clerk,auditing officers
查帐指南audit instruction
查证帐目verify accounts
差别对待的通货协定discriminatory currency arrangement
差别费率discrimination rates
差别关税differential duty
差别汇率differential exchange rate,discriminatory exchange rates
差别货币措施discriminatory currency practice
差别价格split price
差别课税制度variable levy system
差别垄断价格discriminative monopoly price
差别税率differential tariff
差别套汇率discriminatory cross rates
差额balance amount,margin
差额保证deficiency guarantee
差额贷款gap loan
差额股票margin stock,marginal stock
差额利润比率differential profit ratio
差额平衡balance
差额收入differential income
差额收益differential earnings
差额税variable levy
差额所得differential gain
差额套利spread arbitrage
差额信贷margin credit
差额帐balance account
差额组合composition of balance
差价进口税variable import levy
差旅费travel charge
差缺补赔risk money
差异成本计算differential costing
差异帐户variance accounts
差益定价法contribution pricing
差值difference value
拆股dissolution of partnership
拆股split
拆卖价值break up value
拆迁成本removal cost
掺水股票watered stock
掺杂adulterate
产品标记code mark
产品偿付product payback
产品成本product cost
产品成本会计product cost accounting
产品税product tax
产品责任保险product liability insurance
产权property right
产权保证保险title insurance
产权持有equity holding
产权股票equity securities
产权率equity ratio
产权投资equity investment
产权投资市场equity market
产权信贷工具equity credit instrument
产权证书certificate of title,proof of ownership
产权转让transfer of title
产权状况摘要表abstract of title
产权资产净额net equity assets
产权租赁proprietary lease
产生 accrue
产业构成composition of industry
产业基金sector fund
产业利润industrial profit
产业效应industrial effect
产值output value
长短期资本市场capital and money market
长期不平衡secular disequillibrium
长期持股优惠long term shareholding (loyalty) incentive
长期储蓄permanent saving
长期存款long term deposit
长期存款固定收入fixed income on long term deposit
长期贷款long term lending,long term loan,money at long
长期贷款明细表schedule of long term loan
长期地方政府公债基金long term municipal bond fund
长期放款固定收入fixed income on long term loan
长期负债long term debt,long term liability
长期公司债long term debenture
长期供应协议long term supply agreement
长期购买有价证券purchase for long pull
长期固定利率债券long term fixed rate bond
长期合同period contract
长期汇率long exchange
长期汇票long bill
长期货币市场long term money market
长期机构证券long term institutional equity
长期计划long term project
长期价格secular price
长期金融资产结构平衡long term portfolio equilibrium
长期利率long term rate of interest,secular rate
长期融资permanent financing
长期收入permanent income
长期投资long term investment,permanent investment
长期投资项目long term investment project
长期未兑现支票check long outstanding
长期限价证券long tap
长期信托long term trust
长期信用standing credit
长期信用银行long term credit bank
长期性通货膨胀secular inflation
长期应收帐款long term account receivable
长期债权long term claim
长期债权人long term creditor
长期债券long bond,long term bonds
长期债券市场long end of the market
长期债券收益yields of long term bonds
长期债务fixed liabilities,long term debt,long term indebtedness
长期债务还本付息payment on long term debt
长期债务利率interest on long term debt
长期债务收益proceeds from long term debt
长期证券lock away securities,long dated securities,long term securities
长期政府公债long term government bond
长期政府债券市场long term government securities market
长期资本long capital
长期资金融通long term financing
长期租赁long term lease
长寿保险long life insurance
长线债券bond super sinker
偿付solve
偿付代理行reimbursing agent
偿付开支meet the expenses
偿付条款reimbursement clause
偿付银行reimbursing bank
偿付债务meet claims
偿付准备金solvency margin
偿还debt service payment,reimburse
偿还本金repayment of principal
偿还本金期限schedule for repayment of principal
偿还出口贷款export loan repayment
偿还贷款payment of credit,redemption of loan,repay of credit,repay of loan,repayment of credit,repayment of loans
偿还贷款能力ability to repay
偿还抵押refunding mortgage
偿还抵押贷款repay of mortgage debt
偿还费amortization cost
偿还公债redemption of public loan
偿还国债redemption of national debt
偿还基金recourse fund
偿还借款loan repayment
偿还率rate of redemption
偿还能力repaying ability
偿还期maturity,redemption date,repayment period
偿还期倒数法pay back reciprocal method,pay reciprocal method
偿还期法pay back method
偿还欠债make satisfaction for a debt
偿还权redemption right
偿还授权书reimbursement authorization
偿还税款rate refund
偿还条件repayment terms
偿还通知redemption notice
偿还协议reimbursement agreement
偿还信用证reimbursement credit
偿还银行reimburse bank
偿还余额redemption balance
偿还债票refunding bond
偿还债权人settle with creditor
偿还债券损失loss from redemption of bond
偿还债务discharge one`s debt,meet one`s liability,payment of debts,redemption of bond,repay of debts,repayment of debt,satisfaction of a debt,settlement of debts
偿还债务支出outlay for loan payment
偿还资金amortization cost
偿清acquittance,satisfy
偿清债务pay off one`s creditor,satisfy a debt
偿债拨款appropriation of payment
偿债担保guaranty of payment
偿债公积金surplus appropriated for redemption
偿债基金bond sinking fund,debt service fund,redemption fund,sinking fund
偿债基金保险单sinking fund policy
偿债基金分期付款sinking fund installment
偿债基金积存款fund accumulation sinking
偿债基金利率sinking fund rate
偿债基金投资sinking fund investment
偿债基金委托人sinking fund trustee
偿债基金现金sinking fund cash
偿债基金盈余sinking fund surplus
偿债基金债券sinking fund bond
偿债基金证券sinking fund securities
偿债基金支付sinking fund payment
偿债基金准备sinking fund reserve
偿债基金资产sinking fund assets
偿债价值redemption value
偿债能力borrowing power,credit capacity,debt paying ability,repayment ability
偿债能力比率solvency ratio
偿债能力最低界限margin of solvency
偿债年金redemption annuity
偿债收益redemption yield
偿债债券refund bond
偿债债券发行refunding bond issue
偿债支出拨款appropriation for repayment of funded debt
偿债准备reserve for bond redemption,reserve for debt retirement
偿债准备金reserve for debt redemption
常规成本会计conventional cost accounting
常年审计perennial auditing
常任审计standing auditor
常驻审计员resident auditor,standing auditor
厂商发票factory invoice,manufacturers invoice
厂商信贷manufacturer`s credit
场内合伙人floor partner
场内交易transaction on exchange
场内交易商floor dealers
场内经纪人floor broker,floor trader
场外股票curb stock
场外价格outside price,street price
场外交易curb dealing,curb exchange,kerb dealing,kerb transaction,off board,outside dealing,over the counter sale,over the counter(OTC),street dealing
场外交易市场over the counter market
场外交易所kerb exchange,outside market
场外交易所价格curb price
场外交易者off floor trader,outsider
场外交易证券over the counter securities
场外经纪人curb broker
场外市场outside market
场外收盘价kerb close
场外投资期货交易stock index futures
场外证券over the counter(OTC)
场外证券交易trading on curb,transaction outside stock exchange
场外证券商outside dealer
场外证券市场curb,kerb market
场外指数期权交易over the counter index option
畅销货marketable goods,saleable articles
钞票bank note,bank paper,bank rags,bill,kale,paper currency,paper money,rag
钞票保证backing of notes
钞票的伪造者forger of bank notes
钞票发行issue of bank notes
钞票发行权note issuing power
钞票发行税bank note duty
钞票流通note circulation
超出信贷限度exceed a credit
超定额over standard
超额above norm,overactivity ,overage
超额保险excess insurance,overinsurance
超额偿还excess amortization
超额赤字excess deficit
超额发行excess issue
超额奖励制task and bonus system
超额累进税progression tax in excess of specific amounts
超额累进税率of specific amounts
超额累进所得税surtax of income
超额利润abnormal profit,above target profit,quasi rent,superprofit,threshold returns
超额利润附加税excess profit levy
超额利润税additional profits tax,excess profit duty
超额配售选择权over allotment option
超额收入excess income
超额收益累进税率progression tax rate on excess earning
超额现金excess cash
超额信贷excess of credit
超额银行准备金excess bank reserves
超额预付款over advance
超额征税overtax
超额支付excess disburse
超付价值nuisance value
超过overrun
超过贷款限额overdraft of credit
超过定额above quota
超过票面价值above par
超买over bought position,overbought
超买市场overbought market
超买与超卖线over bought and over sold line
超卖市场oversold market
超面值追加资本additional paid in capital in excess of stated value
超时补加费overtime premium
超溢帐户overflow account
超支excessive expenditure,overrun,overspend
超值overflow
超重附加费heavy lift additional
车间成本workshop cost
车间成本核算workshop costing
撤回countermand,revoke
撤回支票countermand of a cheque
撤离费back end load
撤消countermand
撤消订单withdrawal of orders
撤销(免除)纳税义务discharge of tax obligation
撤销合同contract cancellation
撤销金额 cancellation amount
成本报告statement of costs
成本、保险费加运费cost insurance and freight
成本变动change in cost
成本标准cost standard
成本差异分摊apportionment of cost variance
成本差异调整disposition of cost variance
成本登记cost records
成本垫支贷款cost overrun loans
成本分类cost classification
成本分类帐cost ledger
成本分配allocation of cost,cost allocation,cost apportionment
成本分摊circulation of costs,cost absorption,cost distribution,cost sharing
成本概算表rough cost book
成本估计申请书request for estimate
成本估价法valuation at cost
成本管理cost management
成本和会计师协会Institute of Cost and Management Accountants
成本核算schedule of expenses
成本核算审计audit of cost account
成本会计cost accounting
成本会计部门cost accounting department
成本会计基础basis of cost accounting
成本会计循环cost accounting cycle
成本会计员cost accounting clerk
成本计算calculation of costs
成本计算标准cost accounting standards
成本计算分类法class costing
成本计算期cost accounting period
成本计值法cost approach to value
成本加保险费和运费价格cost insurance freight
成本加保险费价格cost and insurance
成本加成定价法mark up pricing
成本加固定费用价格cost plus fixed fee
成本加利润计价法cost plus pricing
成本加运费价cost and freight
成本价cost price
成本价的形成formation of cost price
成本控制cost control
成本日记帐cost journal
成本审核cost audit
成本收回期间period of cost recovery
成本税tax on cost
成本条款cost clause
成本项目cost item
成本削减cost cutting
成本效益分析cost effectiveness analysis
成本要素cost element,element of cost
成本与市价孰低lower of cost or market
成本帐account of charges
成本帐簿cost book
成本支出项目cost outlay items
成本指数cost index number
成本最低化minimization of cost
成分composition
成分股constituent stock
成交close a transaction
成交价contracted price
成交价格knock down price,transaction value
成交价格结算computation of settlement price
成交量overturn
成就achievement
成批出价交易方式block offering
成批出售sale by bulk
成熟市场mature market
成熟债权国mature creditor nation
成熟债务国mature debtor nation
成数分保合同quota share reinsurance treaty
成套汇票set of bills,set of exchange bills
成套商业单据commercial set
成文法formal law
成长型基金growth fund
呈报前机密性审核confidential pre filing review
承办汇款单位remitting agency
承包let,write
承包方式contracted basis
承包经营contracted management
承包期满审计termination audit of contracting
承包商contractor
承包商报告contractor report
承包商损失补偿保险单contractor`s indemnity policy
承保范围risks covered
承保人assurer,insurance underwriter
承保人广告advertisement of insurer
承保人开的收据acceptance insurance slip
承保收据binding receipt
承保盈利underwriting profit
承保总值aggregate cost of coverage
承担(费用等)absorb
承担费obligation fees
承担费用defray expenses
承担风险assumption of risk
承担义务commitment
承担责任assumption of obligation
承当 assumption
承当抵押assumption of mortgage
承典人pawnee
承兑acceptance,hono(u) r
承兑到期acceptance maturity
承兑费acceptance charge
承兑公司accepting house
承兑购买purchase for acceptance
承兑行委员会accepting houses committee
承兑合同acceptance contract
承兑后若干日交款days after acceptance
承兑汇票accept bill of exchange,acceptance bill,acceptance draft,bill of sufferance,honouring of draft
承兑汇票经纪商acceptance dealer
承兑交单document against acceptance,documentary against acceptance
承兑交货delivery against acceptance
承兑结算settlement by acceptance
承兑结算的会计处理accounting for acceptance
承兑票据acceptance of bill
承兑票据分类帐acceptance ledger
承兑票据通知advice of bill accepted
承兑人acceptor
承兑日期date of acceptance
承兑市场acceptance market
承兑手续费acceptance commission
承兑通知acceptance advice,notice of acceptance
承兑通知书accepted bill of advice
承兑信用(证)acceptance credit
承兑信用额度limit of acceptance credit
承兑信用证acceptance letter of credit
承兑佣金commission for acceptance
承兑预付prepayment of acceptance
承兑责任acceptance liability,liability for acceptance
承付acceptance,promise to pay
承付款项enter into commitments
承付所acceptance house
承购期权买方购买权call away
承买contract for purchase
承诺权commitment authority
承诺人promisee
承认acknowledge,admit
承认负债acknowledge of liability
承认金acknowledgement money
承认债务acknowledge of debt
承受汇兑风险exposure to exchange risk
承销公司issuing house
承销竞标competitive bid underwriting
承销权right of the consignee
承销人consignee
承销商underwriter
承销手续费underwriting allowance
承销限额underwriting limit
承销银团underwriting syndicate
承运船只carrying vessel
承运人 carrier
承运人(间)的承诺absorption
承运人代理carrier`s agent
承运人的留置权carrier`s lien
承运人号码carrier code
承运人接运carrier haulage
承载能力 carrying ability
承租人leaseholder,leaser,lessee,tenant
承租人权利tenant right
诚信义务fiduciary duty
城市银行city bank
惩罚性附加税punitive surtax
程序审计procedural audit
迟索的赔款belated claims
迟延交货deferred delivery
迟滞delay
持仓费 carry
持股母公司parent holding company
持票人check holder,holder of bill,note holder
持票人背书endorsement to bearer
持票者bearer
持续报价standing offer
持续性收入sustainable income
持续预算perpetual budget
持有成本carry
持有股票hold stocks
持有市场carrying market
持有证券securities owned
尺度criterion( criteria ,criterions)
赤字deficit,red ink
赤字财政deficit finance,unbalanced finance
赤字减少diminution of debt
赤字经济economy of scarcity
赤字开支deficit spending
赤字预算deficit budget,unbalanced budget
赤字帐户deficit account
充分服务基金full service fund
充裕 abundance
充足外汇储备额adequate foreign exchange reserve
冲销分录elimination entry
冲销坏帐writing off uncollectible account
冲销或更正分录reversal entry
冲销交易wash transaction
冲销总数amount written off
冲帐reverse an entry
冲帐后帐面价值writing down value
冲转盈余surplus charges
重贷款refinanced loan
重叠抵押overlying mortgage
重定票据renewing of bill
重复保险overlapping insurance
重复报盘renewed offer
重复发价repeat offer
重复审计repeating audit
重复投资overlapping investment
重复债务overlapping debt
重复帐户overlapped account
重复征税overlap taxation,overlapping duties
重购股份reacquired stock
重购债券reacquired bond
重估价溢额revaluation excess
重估价帐户revaluation account
重估增值appraisal increment
重新安置费付款relocation payments
重新出租renewal of lease
重新定价reprice
重新分配redistribution
重新估价reappraise,revaluate
重新投资revest
重整债券reorganization bond
重置保险replacement insurance
重置成本replacement cost
重置成本会计replacement cost accounting
重置基金replacement fund
重置价格replacement price
重置价值replacement value
抽查selection check
抽查审计selected auditing
抽出流动资金release of liquid funds
抽出资本release of capital
抽签还本债券bond drawn
抽样调查sample survey,sampling inquiry,spot check
抽样审计audit by test
抽样误差评定estimation of sampling errors
筹办费starting load cost,organization cost,start up cost
筹措资金finance,money mobilization,raise capital by floating shares
筹措资金数量amount of finance
筹购成本reorder cost
筹集借款loan floatation
筹集资金 capital raising,raise a mortgageraise capital,raise capital,raising fund
筹款raise money,raise the wind
筹款方法ways and means
筹款债券bond funding
筹资工具financial vehicle
筹资机构financing body
筹资开办人floater
筹资能力ability to finance
酬金kickback,monetary reward
酬劳费帐目commission account
酬劳金支出commissioning expenditures
出差津贴mission allowance,travel pay
出差预借款travel advance
出产yield
出厂价factory price,manufacturer`s price
出超excess of export,exports in excess of imports,net outflow
出港手续费clearance fee,port charges outward
出港许可证clearance paper
出港证书clearance permit
出货帐sold book
出价asked price,bid,offer,offer price
出价比别人高bid against a person outbid
出价和报价比率bid and offered rate
出价利率inter bank market“bid” rate
出价人bidder
出价与报价bids and offers
出价与要价bid and asked
出借人lender
出口export
出口保留额export retention quota
出口报单entry outwards
出口报告书report of clearance
出口报关declaration for export
出口报关手续customs clearing procedure for export
出口补贴subsidize exports
出口成本export cost
出口贷款export loan
出口单据export documents
出口垫支汇票export advance bill
出口额gross exports
出口发票manufacture`s invoice
出口跟单汇票documentary export bill,outward documentary bill
出口估价单export quotation
出口关税export tariff
出口合同履行performance of export contract
出口后融资post export financing
出口汇票outward bill
出口货单port clearance
出口减税export rebates
出口奖金export bonus
出口交易额export turnover
出口结关outward clearance
出口津贴export bounty
出口净值net export value
出口贸易票据export trade bill
出口免税free export
出口免税证书certificate of export duty exemption
出口申报declaration of export
出口申报单declaration outwards,export declarations
出口市场缩小decline of export markets
出口收汇票帐户export bill for collection account
出口收益核销check up of export proceeds
出口提单export bill of lading
出口退、赔处理control over return and claims of exports
出口退税export drawback
出口退税程序procedure of export tax refund
出口退税收入审计audit of receipt from export tax refund
出口托收outward collection
出口托收承兑acceptance against export collection
出口托收汇票export bill for collection
出口外汇export exchange
出口外汇支出审计audit of foreign exchange payment on export
出口往来帐户export account
出口限额ration export
出口限制export restriction
出口信贷export credit
出口信贷保险export credit insurance
出口信贷保证export credit guarantee
出口信贷担保办法export credit guarantee facility
出口信贷担保保险export credit guarantee insurance
出口信贷担保制度export credit guarantee system
出口信贷公司credit export
出口信贷计划export credit scheme
出口信贷利率export credit rate
出口信贷票据贴现refinancing of export credit papers
出口信贷协议export credit agreement
出口信贷业务export credit facilities
出口信贷帐户export credit account
出口信用国家担保guarantee of export credit
出口信用征export letter of credit
出口许可licencing of export
出口许可证certificate of export licence,export license
出口许可证制度export license system
出口业务程序business routine of export
出口优惠融资preferential export financing
出口预付款export prepayment
出口远期汇票export usance bills
出口折扣export discount
出口折让审计audit of discount on export
出口支出帐户export debit account
出口值export value,value of exports
出口资金融通export financing
出口总值gross export value
出纳簿bill book
出纳处money office
出纳机teller`s machine
出纳稽核verifying of cashier
出纳室treasury office
出纳员cashier,cashkeeper,collector,pay clerk,teller,treasurer
出纳主任chief cashier
出票draw a bill,issue a warrant
出票后 after date
出票人drawer,drawer of a bill,issuer,remittor
出票日date of draft
出票条款drawn clause
出让人bargainor,grantor,transferor
出入相抵帐目corresponding account
出市经纪floor broker
出示票据surrenders of bills
出售salability,sell,vend
出售股票收益gain on sale of share(stock)
出售固定资产收益profit on fixed assets
出售后回租sale and lease back
出售期货sell ahead
出售所得proceeds of sales
出售销售额sale
出售有价证券收益gain on the sale of securities
出售有价证券收益帐户gain on the sale of securities account
出售债券offering of bonds
出资financial contribution
出资单位granting agency
出租demise,hire,let,rent
出租人lessor,owner
初编资产负债表preliminary balance sheet
初步财务分析preliminary financial evaluation
初步平衡表rough balante sheet
初步审计preliminary audit
初步投保单provisional declaration
初步预算preliminary budget
初次审计first audit,preliminary trial
初级抵押市场primary mortgage market
初级会计员junior accountant
初级市场basic level production market,primary market
初级证券primary securities
初级证券市场primary securities market
初期保险preliminary term insurance
初期保险费initial premium
初期审计initial audit
初期盈余initial surplus
初期支出preliminary expenditure
初期准备金initial reserve
除牌delist
除权x/r (ex rights)
除税净额net of tax
除息ex dividend,x/d (ex dividend)
除息日ex dividend date
除证x/w (ex warrants)
储备比率reserve ratio
储备部分贷款reserve tranche
储备贷款savings and loan
储备货币reserve currency
储备货币债权人reserve currency creditor
储备货币制度reserve currency system
储备基金帐户reserve fund account
储备金政策reserve policy
储备量buffer
储备银行reserve agent,reserve bank
储备余额reserve balance
储备与负债之比ratio of reserves to liability
储备资本reserve capital
储备资产reserve assets
储备资金审计resource funds audit
储户saver
储蓄salt down,store of money
储蓄表savings schedule
储蓄部thrift department
储蓄存单saving certificate,savings deposit certificate
储蓄存款deposit account,savings deposit
储蓄存款利率savings deposit rate
储蓄存款市场savings deposit market
储蓄存折savings passbook
储蓄贷款机构savings and loan institution
储蓄单savings certificate
储蓄额周转率savings turnover ratio
储蓄付款savings payment
储蓄公债saving bond,savings bond
储蓄鼓励thrift engagement
储蓄机构store of value institution,thrift institution
储蓄基金saving fund,savings fund
储蓄借贷保险公司Savings and Loan Insurance Corporation
储蓄率rate of savings,saving rate,savings ratio
储蓄全面检查complete check of savings
储蓄条款saving clause
储蓄投资关系savings investment relation
储蓄投资均衡savings investment equilibrium
储蓄业务审计audit of savings business
储蓄银行savings bank
储蓄银行基金saving bank funds
储蓄银行基金savings bank funds
储蓄帐持有人savings account holder
储蓄帐户savings account,thrift account
储蓄帐户存款单saving account deposit slip
储蓄帐户积蓄savings on savings account
储蓄帐户支款单saving account withdrawal slip
储蓄帐户资金savings account fund
储蓄者剩余saver`s surplus
储蓄支取率savings withdrawal ratio
储蓄专项检查special examination of savings
储蓄资本savings capital
处罚penalty
处理dispose
处理品价格remainder price
处理系统审计processing system auditing
处置dispose
穿孔支票perforated check
传统上限conventional cap
传统审计traditional auditing
传统审计学派traditional audit school
传统预算traditional budget
船边交货alongside delivery
船边交货提单alongside bill of lading
船舶进港申报单declaration for ship entry
船舶进口报单ship entry
船舶税shipping tax
船方负责装卸费berth terms
船上用品清单bill of store
船位berth
船运保险shipping insurance
串联期权tandem option
创办费用promotion expense
创办股份公司float a company
创办资金融通startup financing
创汇额revenue in foreign exchange created
创汇额度total account of foreign exchange gained
创汇农业agriculture earning foreign exchange
创业板growth enterprises market (GEM)
创业股本original capital
创业基金venture fund
创造性会计creative accounting
垂直式合并vertical merger
垂直套利vertical spread
垂直套期vertical spread
纯保险费pure premium
纯储蓄net savings
纯粹信用货币purely fiduciary currency
纯粹纸币本位制pure paper standard
纯贷款net lending
纯交易条件net terms of trade
纯金fine gold
纯利clear profit,neat profit,net profit
纯利率pure interest rate,rate of net profit
纯利润pure profit
纯利润率net profit margin
纯利息pure interest,true interest
纯利与净值的比率net profit to net worth ratio
纯流通费用pure cost of circulation
纯收益net proceeds,net return
纯收益税net profit theory
纯损益计算net profit and loss account
纯贴现证券pure discount bond
纯无面值股票pure no par stock
纯现价net present value
纯现值present net worth
纯益分配division of net profit
纯益手续费profit commission
纯益手续费帐单profit commission statement
纯益税dividend tax
纯益与资本净值比income to net worth
纯银fine sliver
纯预算net budget
纯帐面协议net book agreement
纯资本net capital,pure capital
慈善(团体)charity
慈善捐款charitable contribution
次等证券subordinate securities
次级按揭junior mortgage
次级发行secondary offering
次级股票计划junior stock plan
次级可转换债券convertible subordinate note
次级市场sub market
次级现金准备secondary cash reserve
次级债券bond overlying,overlying bond,subordinated bond,subordinated securities
次级债务subordinated debt
次日交割期限overnight limit
次要贷款人subordinate lender
次要收益secondary income
刺激activate,boost
从贷款项下提款drawing on a loan
从固定资本中支付的股息dividends paid out of capital
从价计税法ad valorem method
从价税ad valorem duty,ad valorem tax
从价税率ad valorem rate of duty,ad valorem tariff
从价运费ad valorem freight
从量税率specific rate of duty
从事信贷业deal in credits
从税后净收入中支付的股息dividends paid out of income after taxes
从业税self employment tax
从银行提款draw money from a bank
从银行提取存款直接进行证券投资disintermediate
从源课税taxation at the source
从源课税规则source rules
从源扣缴税款withholding at source
从属放款人subordinated lender
从属市场价subject market
从属信用证ancillary credit,second letter of credit,secondary credit,subsidiary letter of credit
促进 accelerate
促销marketing
篡改帐目manipulation of accounts
催促缴税通知书urgent demand note for unpaid tax
催缴股款簿call book
催缴资本calling up of capital
催款通知notice of a call
催收帐款receivable on demand
催提货单undeliverable cargo list
试读结束[说明：试读内容隐藏了图片]