猪猪爱次次
利息备付率(ICR) Interest Coverage Ratio偿债备付率(DSCR) Debt-Service Coverage Ratio资产负债率(LOAR) Loan of Asset Ratio 资本金净利润率(ROE) Return on Equity息税前利润加折旧和摊销(EBITAD) 你打错了吧,应该是EBITDA英文是:Earnings before interest, taxes, depreciation and amortization 应付还本付息金额(PD) Payable Debt?PD和LOAR都没听说过其他在美国会计界的确用到还有超级鄙视恶心的家伙--楼上的,自己没文化
永远的终结者
专业翻译:Responsible for the company's overall financial work, including dealing with day-to-day accounting, financial accounting. Income accounts and accounts receivable management; tax and invoice management. Familiar with the banks, industry and commerce, taxation work processes. Monthly tax returns to deal with banking issues. make funds deployment. invoicing. compiled from the billing, reconciliation between monthly statements. reminders to customers. quarter and in the preparation of annual financial statements. cost of the project's budget and accounting. skilled use of Kingdee K3ERP operating system. treatment day-to-day administrative and personnel work. examined the various documents and other changes to the handling. familiar with the workflow.
诗诗2009
a flat percentage rate of income 统一比率的所得税税率. a long position 多头部位,利多形势. a long position 多头寸;买进的期货合同. a put option on a debt security 债务证券的卖出期权. a sales slip 签购单据,售货清单. a short position 空头部位,短缺头寸. a short position 空头;卖出的期货合同. a tax return 税务申报表. abnormal depreciation 特别折旧. abnormal spoilage 非正常损坏. aboriginal cost 原始成本. acceptance bank 票据承兑行 acceptance method 承兑方式. acceptance risks 承兑风险. accepting bank 承兑银行 accessory risks 附加保险,附加险. accident insurance 意外保险.(不包括海上,火灾和人寿保险). accommodation of funds 资金融通. accompany vt. 附带,伴随,陪同 account charges 账户费用 account current (A/C,a/c) 往来帐户 account number (A/N) 帐号 account statement 帐户清单 accounting exposure 会计风险. accounting risks 会计风险. accounting value 帐面价值. accounts of assured 保险帐户. accrued bond interest 应计债券利息 accrued depreciation 应计折旧. accrued dividend 应计股利 acknowledgement of declaration (under op预约保险申报确认书. active securities 热头股票,活跃的证券 actual cash value (保险用语)实际现金价值. actual rate 实际汇率 adaptive expectations 适应性预期. additional insurance 加保,附加保险. additional reserve 追加准备金 additional reserve 追加准备金 additional reserve 追加准备金 adjustable policy 可调整的保险单. adjustable premium 可调整的保险费. adjusted debit balance 已调整的借方余额 advance payment of premium 预缴保险费. advance-decline theory 涨跌理论 adverse exchange 逆汇,逆汇兑 advice of drawing 提款通知书 advising bank 通知银行 affiliated bank 联行 affiliated person 关联人 aftermarket 次级市场 agent for collection 托收代理银行 Agricultural Bank of China 中国农业银行 agricultural loans 农业贷款 agricultural(animal husbandry)tax 农(牧)业税. allowance for doubtful debt 备抵呆帐款项 allowance for doubtful debt 备抵呆帐款项 allowance for doubtful debt 备抵呆帐款项 alternative (either/or) order 选择指令 American Express card 运通卡. American terms 美国标价法 amount in figures 小写金额 amount in words 大写金额 annual membership dues 年费. application form for a banking account 银行开户申请书 appointed bank 外汇指定银行 appreciation of exchange rate 汇率升值 arbitrage 套利 arbitrage 套购,套利,套汇. arbitrage of exchange 套汇 arbitrage of exchange or stock 套汇或套股. arbitrage opportunity 套价机会. arbitrage risks 套汇风险. as agent 做代理 as principal 做自营 Asian Development Fund (ADB) 亚洲开发银行 ask price = asking price = offer price =出售价,报价,开价,出价 ask-bid system 竞价系统 assessment of loss 估损. assets insurance 资产保险. assignment of policy 保单转让. assumption of risk 承担风险. asymmetry 不对称. at owner's risk 风险由货主负担. at-the-close order 收盘指令 at-the-market 按市价 at-the-money 平值期权. at-the-opening (opening only) order 开盘指令 auction marketplace 拍卖市场 automated teller machines (24 hours a da自动取款机(24小时服务) automatic transfers between accounts 自动转帐 average 平均数 baby bond 小额债券 back spreads 反套利. back wardation 现货溢价. balance n. 结余,差额,平衡 bank balance 存款余额 bank balance over required reserves 超出法定(必备)储备的银行存款余额 bank deposit 银行存款 Bank of China 中国银行 Bank of Communications 交通银行 bank of deposit 存款银行 bank of the government 政府的银行 banker's association 银行协会 banker's bank 中央银行 banker's guarantee 银行担保. bank's buying rate 银行买入价 bank's selling rate 银行卖出价 banks with business dealing with the cen中央银行的往来银行 Barclay card 巴克莱银行信用卡. base rate 基本汇价 basis order 基差订单. basis risk 基差风险. bear market 熊市 bear operation 卖空行为 bear raiders 大量抛空者 beneficial owner 受益所有人 beneficiary of insurance 保险金受益人. best-efforts offering 尽力推销(代销)发行 bid and ask prices 买入和卖出价 bid and ask spread 买卖差价 bid price = buying price 买价 bid-ask spread 递盘虚盘差价. big board 大行情牌 big slump 大衰退(暴跌). bill-paying services 代付帐款 black market 黑市 black market financing 黑市筹资. black money 黑钱 blanket mortgage 总括抵押. block positioner 大宗头寸商 blowout 畅销 blue-chip stocks 蓝筹股 board of arbitration 仲裁委员会 board of governors 理事会 bond fund 债券基金 borrowing from affiliates 向联营公司借款. borrowing power of securities 证券贷款能力 borrowing risks 借款风险. bought deal 包销 bread and butter business 基本业务 breadth index 宽度指数 break-even 不亏不盈,收支相抵. breakout 突破 bridging finance 过渡性融资. broker 经纪人,掮客 brokerage 经纪人佣金 brokerage 经纪业;付给经纪人的佣金. brokerage firm 经纪商(号). broker's loan 经纪人贷款 broking house 经纪人事务所 building agreement 具有约束力的协定. building tax (tax on construction) 建筑税. bullish 行情看涨 business insurance 企业保险. business risk 营业风险. business savings 企业储蓄 business tax 营业税. business term loan 企业长期贷款 bust-up risks 破产风险. buyer's risks 买方风险. call (option) 买方期权,看涨期权. call and put options 买入期权和卖出期权. call for funds 控股,集资 call loan transaction 短期拆放往来. call market 活期存款市场 call money 拆放款. call options on an equity 权益(证券)的买入期权. call-options 认购期权. cancellation 取消 cancellation money 解约金. cap 带利率上限的期权. capital assets 资本资产. capital lease 资本租赁. capital market 信贷市场,资本市场 capital resources 资本来源 capital surplus 资本盈余 capital transfer 资本转移 capital turnover rate 资本周转率 card issuing institution 发卡单位. carefully selected applicant 经仔细选定的申请人. cargo insurance 货物保险. cash 现金,现款.v.兑现,付现款. cash a cheque 支票兑现. cash account 现金帐户 cash account 现金帐户. cash account 现金帐户 cash advance 差旅预支款. cash against bill of lading 凭提单付现. cash against documents(C.A.D.) 凭单付现,凭单据付现金=document against cash. cash and carry 付现自运;现金交易和运输自理;现购自运商店. cash and carry wholesale 付现自运批发. cash assets 现金资产. cash audit 现金审核 cash audit 现金审核,现金审计. cash balance 现金余额,现款结存. cash basis 现金制 cash basis 现金制,现金基础. cash basis accounting 现金收付会计制 cash basis accounting 现金收付会计制. cash before delivery(C.B.D.) 空货前付款,付款后交货,付现款交货. cash bonus 现金红利. cash book 现金簿;现金帐;现金出纳帐. cash boy 送款员. cash budget 现金预算 cash budget 现金预算. cash card1 (银行)自动提款卡. cash card2 现金卡. cash claim 现金索赔. cash collection basis 收现法,收现制. cash credit 活期信用放款,现金付出. cash credit slip 现金支出传票. cash currency 现金通货. cash cycle 现金循环,现金周期. cash day 付款日. cash debit slip 现金收入传票. cash department (商业机构中的)出纳部=counting-house. cash deposit 现金存款;保证金. cash deposit as collateral 保证金,押金. cash desk (商店,饭馆的)付款处. cash disbursements 现金支出. cash discount (c.d.) 现金折扣,付现折扣=settlement discount. cash dispenser (美)自动提款机=cashomat. cash dividend 现金股利 cash down 即付,付现. cash equivalent value 现金等值,现金相等价值. cash flow 资金流动 cash flow 现金流动. cash flow stream 现金流(量). cash holdings 库存现金 cash holdings 库存现金. cash in advance (c.i.a.) 预付现金. cash in bank 存银行现金,银行存款. cash in hand (商行的)手头现金,库存现金=cash on hand. cash in transit 在途现金,在运现金. cash in transit policy 现金运送保险单. cash in treasury 库存现金. cash invoice 现购发票. cash items 现金帐项,现金科目. cash journal 现金日记簿. cash liquidity 现金流动(情况);现金周转. cash loan 现金贷款. cash management services 现金管理业务 cash market 现金交易市场,现货市场,付现市场. cash nexus 现金交易关系. cash on arrival 货到付现,货到付款. cash on bank 银行存款;银行付款;现金支票付款. cash on deliver (C.O.D) (英)交货付款,现款交货=collect on delivery. cash on delivery (COD) 交割付款 cash order(C/O) 现金订货. cash paid book 现金支出簿. cash payment 现金支付 cash payment 现金付款,现付. cash payments journal 现金支出日记帐. cash position 头寸 cash position 现金状况,现金头寸. cash price 现金售价,现金付款价格. cash purchase 现购,现金购买. cash railway (商店中的)货款传送线. cash ratio 现金比率. cash receipts (CR) 现金收入. cash receipts journal 现金收入日记帐. cash records 现金记录. cash register 现金登记机,现金收入记录机,收银机. cash remittance 汇款单;解款单. cash remittance note 现金解款单,解款单. cash requirement 现金需要量. cash reserve 现金储备(金). cash resources 现金资源,现金来源. cash resources (reserves) 现金准备 cash sale 现售,现金销售=sale by real cash. cash sale invoice 现销发票,现售发票. cash settlement 现金结算,现汇结算. cash short and over 现金尾差,清点现金余差;现金短溢. cash slip 现金传票. cash statement 现金报表,(现金)库存表. cash ticket 现销票,门市发票. cash transaction 现金交易. cash verification 现金核实,现金核查. cash voucher 现金凭单;现金收据. cash with order (c.w.o., C.W.O.) 订货时付款,订货付现,落单付现. cash without discount 付现无折扣. cash yield discount 现金获利率,现金收益率. cash-and-carry arbitrage 现货持有套利. cashier 出纳员,收支员. cashier's cheque (C.C.) 银行本票=cashier's order. central rate 中心汇率(一国货币对美元的汇率,并据此计算对其他货币的汇率) certificate of balance 存款凭单 Certificate of Deposits (CDs) 大额定期存款单 certificated security 实物证券 certificates of deposit (CDs) 大面额存款单 certifying bank 付款保证银行 change hands 交换,换手. chartered bank 特许银行 chattel 动产. chattel mortgage 动产抵押. chattel mortgage 动产抵押. chattel mortgage bond (美)动产抵押(公司)债券. chattel personal (私人)动产. chattel real 准不动产(土地权等). check certificate 检验证明书. check deposit 支票存款 check list (核对用的)清单. check sheet 对帐单. checking account 支票帐户. checking deposits 支票存款,活期存款 checking reserve 支票现金储备. checkstand (超级市场的)点货收款台. cheque (payable) to bearer 来人支票,不记名支票. cheque book 支票簿. cheque book stub 支票簿存根. cheque card 支票卡. cheque collection 支票兑取. cheque collector 支票兑取人. cheque crossed 划线支票. cheque crossed generally 普通划线支票. cheque crossed specially 特别划线支票. cheque deposit 支票存款. cheque drawer 支票出票人. cheque holder 支票执票人. cheque only for account 转帐支票. cheque payable at sight 见票即付支票. cheque protector 支票银码机. cheque rate 票据汇兑汇率,票汇价格=sight rate ,short rate. cheque register 支票登记簿. cheque returned 退票,退回的支票. cheque signer 支票签名机. cheque stub 支票存根. cheque to order 记名支票,指定人支票. China Investment Bank 中国投资银行 circulation risks 流通风险. circulation tax (turnover tax) 流转税. city bank 城市银行 claim a refound 索赔. clean collections 光票托收 clearing bank 清算银行 clearing house 清算所. clearinghouse 清算公司,票据交换所. close out 平仓,结清(账). closed and mortgage 闭口抵押. closing order 收市价订单. closing rate 收盘价 closing transaction 平仓交易 collar 带利率上下限的期权. collateral loan 抵押借款. collecting bank 托收银行 collecting bank 托收银行 collecting bank 代收行 collection instructions 委托(托收的)单据 collection items 托收业务,托收项目 collection of trade charges 托收货款 collection on clean bill 光票托收 collection on documents 跟单托收 collection order 托收委托书 collection risk 托收风险 collection risks 托收风险. collection service 托收服务 collective-owned enterprise bonus tax 集体企业奖金税. collective-owned enterprise income tax 集体企业所得税. commercial and industrial loans 工商贷款 commercial deposit 商业存款 commercial paper 商业票据 commercial paper house 经营商业票据的商号 commercial risk 商业风险. commercial terms 商业条件. commission 佣金 commodity futures 商品期货. commodity insurance 商品保险. common collateral 共同担保. common fund 共同基金 common stock 普通股 common trust fund 共同信托基金 compensatory financing 补偿性融资. competitive risks 竞争风险. composite depreciation 综合折旧. compound interest 复利 compound rate 复利率 compound rate deposit 复利存款 comprehensive insurance 综合保险. condominium 公寓私有共有方式. confirming bank 保兑银行 congestion area 震荡区 congestion tape 统一自动行情显示 conservatism and liquidity 稳健性与流动性 consortium bank 银团银行 constructure risk 建设风险. consumer financing 消费融资. contingent risks 或有风险. contract money 合同保证金. contract size 合约容量. contracts of difference 差异合约. contractual value 合同价格. controlled rates 控制的汇率 converge 集聚,(为共同利益而)结合一起. conversion 汇兑,兑换 convertible currency 可兑换的货币 cooling-off period 等待期 cooperative financing 合作金融. cornering the market 操纵市场 corners 垄断. corporate deposits 法人存款 correspondent 代理行 cost of maintenance 维修费. counter-inflation policy 反通货膨胀对策 counter-inflation policy 反通货膨胀对策 counter-inflation policy 反通货膨胀对策 cover 弥补,补进(卖完的商品等). cover 弥补(损失等);负担(开支);补进(商品或股票等);保险. coverage 承保险别;保险总额;范围保险. coverage ratio 偿债能力比率. cover-note 暂保单;投保通知单. credit 信用,信贷. credit account (C.A., C/A) 赊帐=open account2 credit agreement 信贷协定. credit amount 信贷金额;赊帐金额;信用证金额. credit analysis 信用分析. credit balance 贷方余额,结欠,贷余. credit bank 信贷银行 credit beneficiary 信用证受益人. credit business 赊售,信用买卖. credit buying 赊购. credit capital 信贷资本. credit cards 信用卡 credit control 信用控制 credit control 信用控制 credit control 信用控制 credit control instrument 信用调节手段 credit control instrument 信用调节手段 credit control instrument 信用调节手段 credit expansion 信用扩张 credit expansion 信用扩张 credit expansion 信用扩张 credit extending policy 融资方针 credit extending policy 融资方针 credit extending policy 融资方针 credit facility 信用透支. credit limit 信用额度. credit restriction 信用限额. credit risk 信用风险. credit union 信用合作社 creditor bank 债权银行 crop up (out) 出现,呈现. cross hedge 交叉套做. cross hedging 交叉保值. cum dividend 附息 cum rights 含权 cumulative preferred stock 累积优先股 currency futures 外币期货. currency futures contract 货币期货合约. current fund 流动基金 current futures price 现时的期货价格. current ratio 流动比率 current ratio 流动比率 current ratio 流动比率 customize 按顾客的具体要求制作. customs duty(tariffs) 关税. D/D (Banker's Demand Draft) 票汇 daily interest 日息 daily limit 每日涨(跌)停板. date of delivery 交割期. dealers 批发商. death and gift tax 遗产和赠与税. debt of honour 信用借款. debtor bank 借方银行 decision-making under risk 风险下的决策. deed 契约. deed tax 契税. deferred savings 定期存款 deficit covering 弥补赤字 deficit covering 弥补赤字 deficit covering 弥补赤字 deficit-covering finance 赤字财政 deficit-covering finance 赤字财政 deficit-covering finance 赤字财政 deflation 通货紧缩 deflation 通货紧缩 deflation 通货紧缩 delivery date 交割日 demand pull inflation 需求拉动通货膨胀 demand pull inflation 需求拉动通货膨胀 demand pull inflation 需求拉动通货膨胀 demand shift inflation 需求变动型通货膨胀 demand shift inflation 需求变动型通货膨胀 demand shift inflation 需求变动型通货膨胀 demand-deposit or checking-accounts 活期存款或支票帐户 deposit account 存款帐户 deposit account (D/A) 存款帐户 deposit at call 通知存款 deposit bank 存款银行 deposit money 存款货币 deposit rate 存款利率 deposit turnover 存款周转率 depreciation risks 贬值风险. derivative deposit 派生存款 derived deposit 派生存款 designated currency 指定货币 deutsche marks (=DM) 西德马克 devaluation of dollar 美元贬值 developer 发展商. Development Bank 开发银行 development financing 发展融资. devise 遗赠. die intestate 死时没有遗嘱. Diners card 大莱信用卡. direct exchange 直接汇兑 direct financing 直接融资. direct hedging 直接套做. direct leases 直接租赁. direct taxation 直接税. discount credit 贴现融资. discount market 贴现市场 discount on bills 票据贴现. discount paid 已付贴现额. discounted cash flow 净现金量 discounting bank 贴现银行 dishonour risks 拒付风险. disintermediation 脱媒. distant futures 远期期货. diversification 分散投资 dividends 红利 document of title 物权单据 documentary collection 跟单托收 Documents against Acceptance,D/A 承兑交单 Documents against Payment,D/P 付款交单 domestic correspondent 国内通汇银行 domestic deposit 国内存款 domestic exchange 国内汇兑 double leasing 双重租赁. double mortgage 双重抵押. double option 双向期权. Dow Jones average 道·琼斯平均数 down payment 首期. downgrade 降级 downside 下降趋势. downtick 跌点交易 Dragon card 龙卡. draw 提款 draw cheque 签发票据. drawee bank 付款银行 drawing account 提款帐户 dual exchange market 双重外汇市场 dual trading 双重交易. due from other funds 应收其他基金款 due to other funds 应付其他基金款 dumping 抛售 early warning system 预警系统 easy credit 放松信贷 easy credit 放松信贷 easy credit 放松信贷 economic exposure 经济风险. efficient portfolio 有效证券组合 electronic accounting machine 电子记帐机 electronic cash 电子现金. electronic cash register 电子收款机 electronic debts 电子借贷 electronic funds transfer 电子资金转帐. electronic transfer 电子转帐 emergency tariff 非常关税. encumbrance 债权(在不动产上设定的债权). endorsement for collection 托收背书. engage in arbitrage (to) 套汇 entity n. 单位,整体,个体 entrance fee 申请费. equalization fund (外汇)平衡基金 equipment leasing services 设备租赁业务 equity portfolio 股票资产. establishing bank 开证银行 ethics risks 道德风险. Euro-bank 欧洲银行 Eurocard 欧洲系统卡. European terms 欧洲标价法 evaluation of property 房产估价. evasion of foreign currency 逃汇 exception clause 免责条款. excess insurance 超额保险. exchange adjustment 汇率调整 exchange alteration 更改汇率 exchange arbitrage 外汇套利 exchange bank 外汇银行 exchange broker 外汇经纪人 exchange brokerage 外汇经纪人佣金 exchange business 外汇业务 exchange clearing agreement 外汇结算协定 exchange clearing system 汇结算制 exchange competition 外汇竞争 exchange contract 外汇成交单 exchange control 外汇管制 exchange convertibility 外汇兑换 exchange customs 交易所惯例 exchange depreciation 外汇下降 exchange dumping 汇率倾销 exchange dumping 汇率倾销. exchange fluctuations 汇价变动 exchange for forward delivery 远期外汇业务 exchange for spot delivery 即期外汇业务 exchange freedom 外汇自由兑换 exchange loss 汇率损失 exchange parity 外汇平价 exchange position 外汇头寸 exchange position 外汇头寸;外汇动态. exchange premium 外汇升水 exchange profit 外汇利润 exchange proviso clause 外汇保值条款 exchange quota system 外汇配额制 exchange rate 汇价 exchange rate fluctuations 外汇汇价的波动 exchange rate parity 外汇兑换的固定汇率 exchange rate risks 外汇汇率风险. exchange reserves 外汇储备 exchange restrictions 外汇限制 exchange risk 外汇风险 exchange risk 兑换风险. exchange settlement 结汇 exchange speculation 外汇投机 exchange stability 汇率稳定 exchange surrender certificate 外汇移转证 exchange transactions 外汇交易 exchange value 外汇价值 exchange war 外汇战 excise 货物税,消费税. exercise date 执行日 exercise price, striking price 履约价格,认购价格. expenditure tax 支出税. expenditure tax regime 支出税税制. expenses incurred in the purchase 购买物业开支. expira
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allocation:常常用于分配给特定的个人,或者以特定目的使用的分配.apportionment更多的是在说一种负担什么.它是要你决定不同的人应该分配多少.强调按比例来分配.apportionment是基于一定比例来分配。在过去,apportionment或者allocation常常基于每个州公司的有形财产,雇员和销售上来分配。近年来,apportionments似乎更多的是基于销售和或收入来分配
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专业术语-财务英语词汇S32 subsidy 津贴;补贴 subsidy code 补贴守则 subsistence allowance 生活津贴;膳食津贴;膳宿津贴 substandard loan 次级贷款 substantial appreciation of prices 价格大幅上扬;价格飙升 substantial benefit 实质利益 substantial savings 巨额储蓄 substantial shareholder 大股东 substantial transaction 重大交易 sub-subsidiary company 再附属公司 sub-total 小计 sub-transferee 次承让人 sub-transferor 次出让人 sub-underwrite 分包销 sub-underwriter 分包销商 sub-underwriting commission 分包销佣金 sub-underwriting contract 分包销合约 subvention 资助金 subvention system 补助制度;资助制度 Subventions and Lotteries Fund Advisory Committee 津贴及奖券基金咨询委员会 successful tenderer 中标者 succession 继承 successor 继承人财务英语词汇 face value 面值;票面价值 facility letter 提供贷款通知书;贷款确认书 Fact Book 19XX 《19XX股市资料》 Fact Sheet 《股市资料》 factor analysis 因素分析 factor cost 要素成本;生产要素成本 factor market 生产要素市场 factor of production 生产要素 factor price 要素价格;生产要素价格 factor system 因素计算法 factoring company 代理融通公司;代理收帐公司 facultative reinsurance business 临时再保险业务 Faculty of Actuaries of Scotland 苏格兰精算师学院 fair dealing 公平交易 fair market value 公平市值 fair return 合理利润;合理收益 fall back 回落 false accounting 伪造帐目 false claim of business expenses 虚报营业开支 false entry 虚假记项 false market 假市 family income 家庭收入 family living expenses 家庭生活开支 family-owned company 家族公司 Far East Exchange 远东交易所 Far Eastern Economic Review 《远东经济评论》 Far Eastern Relief Fund 远东赈济基金 fast market 快市;速动市场 fast trading 交投畅旺 favourable balance 顺差 favourable balance of trade 贸易顺差 Federal funds [United States] 联邦基金〔美国〕 Federal funds rate 联邦基金利率 Federal National Mortgage Association [United States] 联邦国民抵押协会〔美国〕 Federal Open Market Committee [FOMC] [United States] 联邦公开市场委员会〔美国〕 Federal Reserve Board [FRB] [United States] 联邦储备局〔联储局〕〔美国〕 Federal Reserve System [Fed] [United States] 联邦储备系统〔美国〕 Federal Reserve Wire Network [Fedwire] [United States] 联邦储备系统通讯网络〔美国〕 Federation Internationale des Bourses de Valeurs [FIBV] 国际证券交易所联会 Federation of Share Registrars 证券登记公司总会 fee collection procedure 收费程序 fee payable 应缴费用 fees and charges 费用及收费 fees and receipts other than appropriation-in-aid 不包括补助拨款的收费及收益 fellow subsidiary 同集团附属公司 Fidelity Fund 互保基金 fiduciary 受信人;受托人 fiduciary capacity 受信人身分 fiduciary duty 受信责任 fiduciary issue 信用发行 fiduciary loan 信用放款;信用贷款 field audit 实地审查〔税务〕 Field Audit Group [Inland Revenue Department] 实地审核组〔税务局〕 field audit staff 实地审计人员;实地核数人员 final account 决算帐户;最后结算 final and conclusive assessment 最终及决定性的评税 final assessment 最后评税 final consumption expenditure 最终消费开支 final dividend 末期股息;末期摊还债款 final estimate 最终估计 final estimate of gross domestic product 本地生产总值的最后估计 final goods 最终产品 Final Notice for Rates 差饷最后通知书 final salaries tax assessment 薪俸税最后评税 final settlement 最终结算 final settlement price 最终结算价格 final statement 决算表 final tax 最后税款 finance 财务;融资 Finance and Management Services Division [Stock Exchange of Hong Kong Limited] 财务及行政管理科〔香港联合交易所有限公司〕 Finance Bureau [FB] [Government Secretariat] 库务局〔政府总部〕 Finance Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 财务委员会〔香港期货交易所有限公司;香港联合交易所有限公司〕 Finance Committee agenda item [FCai] [Legislative Council] 财务委员会议程文件〔立法会〕 Finance Committee of the Legislative Council 立法会财务委员会 finance company 财务公司 Finance Department [Stock Exchange of Hong Kong Limited] 财务部〔香港联合交易所有限公司〕 Finance Division [Hong Kong Monetary Authority] 财务处〔香港金融管理局〕 finance lease 融资租赁 finance sectorial index 金融分类指数 finance sub-index 金融分类指数 Financial Accounting Section [Hong Kong Monetary Authority] 财务会计组〔香港金融管理局〕 financial adjustment 财政调整 financial administration 财政管理;财务管理 financial adviser 财务顾问 Financial and Accounting Regulations 《财务及会计规例》 Financial and Institutional Coordinating Committee [FINSCOM] 财务监督委员会 financial appraisal 财政评估 financial arrangement 财政安排;财务安排 financial assets 金融资产 financial assistance 经济援助;财政资助 financial auditing 财务审计 financial capacity 经济能力 financial centre 金融中心 Financial Circular 《财务通告》 financial commitment 财政承担;财政承担额 financial community 财经界 financial conglomerate 金融集团 financial constraint 财政约束 financial consultancy service 财务顾问服务 financial contract 财务合约 financial control 财务管理;财务控制;财政规控 financial derivative 金融衍生工具 financial derivative product 金融衍生产品 financial discipline 财政纪律;财务约束 financial disclosure 财务资料披露 financial disclosure rules 财务资料披露规则 financial exposure 财务风险 financial futures 金融期货 financial guideline 财政准则 financial implication 财政影响;财政负担;财政承担 financial information system 财务资料系统 financial infrastructure 金融基础建设;金融基础设施 Financial Infrastructure Section [Financial Services Bureau] 财经基建组〔财经事务局〕 financial institution 财务机构;金融机构 financial instrument 金融工具;金融票据 financial integrity 财政方面的稳健性 financial intermediary 金融中介机构 financial intermediation service 金融中介服务 financial journalist 财经新闻工作者 financial liberalization 金融市场自由化 financial loss 财政损失 financial management 财务管理 financial management and budgeting system 财务管理及预算系统 financial market 金融市场 financial model 财政模式 Financial Monitoring Unit [FMU] [Economic Services Bureau] 财务监察组〔经济局〕 financial objective 财政目标 financial obligation 财政承担;债务 financial performance 财政状况;财政业绩 financial planning 财政计划;财务规划 financial planning guideline 财政计划准则 financial position 财政状况;财务状况;经济状况 financial pressure 财务压力 financial provision 财政拨款 financial prudence 审慎理财 financial requirement 财政需求;资金需要 financial resources 财政资源 Financial Resources Rules: Notes for the Use of Securities Dealers 《财政资源规则:供证券交易商参考的注释》 financial return 财政收益 Financial Secretary 财政司司长 Financial Secretary Incorporated [FSI] 财政司法团 Financial Secretary Incorporated Suspense Account 财政司法团暂记帐 Financial Secretary's Office 财政司司长办公室 financial service 金融服务;财经服务 Financial Services Bureau [FSB] [Government Secretariat] 财经事务局〔政府总部〕 financial services complex 金融服务综合大楼 Financial Services Liaison Committee 金融事务联络委员会 financial services sector 金融服务业 financial sheet 财务报表 financial situation 财务状况 financial statement 财政报告;财务报表 financial support agreement 财务支持协议 Financial Times Index 《金融时报》指数 Financial Times, The 《金融时报》 financial transaction 财务交易 financial vehicle 筹资工具 financial year 财政年度 financing 融资;提供资金;资金融通 financing cost 集资费用 financing package 融资方案 financing study 融资研究 fine 罚款 fineness 纯度;成色 fine-tuning 精确调整;仔细修订 fire insurance 火险 fire risk 火险 firm 商号;事务所 firm market 市况坚挺 firm name 商号名称 firm of certified public accountants and public auditors 执业会计师及注册核数师事务所 firm quotation 实价 firm up 回升;转强 first and paramount lien 首要留置权 first buy order 首次买盘 first calculation 第一计算法 First Commercial Bank 第一商业银行 first demand for rates 首次征收差饷通知书 First Fund 第一基金 first in, first out method [FIFO method] 先进先出计算法 first legal mortgage 首次法律按揭 First Metro International Investment Company Limited 首都国际财务投资有限公司 first mortgage 第一按揭;第一抵押权 first mortgage debenture stock 第一抵押债权股证 First National Bank of Chicago 芝加哥第一国民银行 First Pacific Bank Limited 第一太平银行有限公司 first participant 第一参与者 First Quarter Economic Report 19XX 《一九XX年第一季经济报告》 first sell order 首次卖盘 First Union HKCB Asia Limited 首华亚洲有限公司 fiscal drag 财政拖累;财政障碍;税项负荷加重 fiscal policy 财政政策 fiscal reason 财政理由 fiscal requirement 财政需求 fiscal reserve 财政储备 fiscal restraint measure 财政紧缩措施 fiscal system 财政制度 fiscal year 会计年度;财政年度 fisheries loan 渔业贷款 Fit and Proper Criteria, The 《适当人选的准则》 Five Rams Finance Company Limited 羊城财务有限公司 five-year forecast of revenue and expenditure 五年收支预测 five-year forecast return 五年预测报表 fixed amount of interest 固定利息数额 fixed assets 固定资产 fixed capital formation 固定资本形成 fixed capital investment 固定资本投资 fixed charge 固定费用;固定押记 fixed concessionary rate 固定优惠率 fixed cost 固定成本 fixed cumulative dividend 固定累积股息 fixed deposit account 定期存款帐户 fixed exchange rate 固定汇率 fixed interest investment 定息投资 fixed interest loan stock 固定利息贷款债券;定息贷款债券 fixed interest rate securities 固定利率证券;定息证券 fixed interest securities 固定利息证券;定息证券 fixed parity 固定平价 fixed rate bond 定息债券 fixed rate certificate of deposit 定息存款证 fixed rate liabilities 固定利率负债 fixed rate mortgage 定息按揭 fixed term deposit 定期存款 fixed value 固定价值 fixed-price lump-sum contract 固定总价合约 fixed-price offer 固定价格要约 flat market 市况呆滞;平市 flat rate 划一收费率 flat rate allowance 划一免税额;定额津贴 flat rate charge 划一收费 flexibility arrangement 弹性措施 flexible exchange regime 弹性汇率制度 floatation of shares 股票上市;股票挂牌买卖 floating charge 浮动押记 floating currency 汇率浮动的货币;浮动货币 floating loss 浮动损失;浮动亏损 floating profit 浮动利润 floating rate 浮动利率;浮动汇率 floating rate bond 浮息债券 floating rate certificate of deposit 浮息存款证 floating rate liabilities 浮动利率负债 floating rate note 浮动利率票据;浮息票据 floating rate regime 浮动汇率制度 floor broker 出市经纪 Floor Procedures Working Group [Hong Kong Futures Exchange Limited] 市场委员会工作组〔香港期货交易所有限公司〕 floor ticket 交易所买卖单 floor trader 出市代表;出市员 floor trading system 大堂交易系统;场内交易系统 flow chart 流程图 fluctuating overdraft 不定数额透支 fluctuation 波动 folio of ledger 分类帐 foolproof system 万全办法 forced liquidation "斩仓";强制清盘 forecast figure 预测数字 forecast period 预测期 forecast return 预测报表 forecast submission 呈报预测 forecast trend growth rate 预测趋势增长率 forecast year 预测年度 foreclosure 止赎权 foreclosure order 止赎令 foreign bank 外地银行 foreign bill 外地汇票 foreign credit 海外信用证;海外信贷 foreign currency 外币 foreign currency assets 外币资产 foreign currency deposit 外币存款 foreign currency funding centre 外币融资中心 foreign currency holding 外币持有量;外币储备 foreign currency reserve 外汇储备 foreign currency sovereign debt 外币国债 foreign exchange [forex] 外汇 foreign exchange agreement 外汇协议 foreign exchange allocation 外汇分配 Foreign Exchange and Market Practices Committee 外汇及市场惯例委员会 foreign exchange bought 买入外汇 foreign exchange certificate 外汇兑换券;外汇券 foreign exchange contract 外汇合约 foreign exchange market 外汇市场;汇市 foreign exchange quotation 外汇报价;外汇牌价 foreign exchange reserve 外汇储备 foreign exchange resources 外汇资源 foreign exchange risk 外汇风险 foreign exchange sold 卖出外汇 foreign exchange turnover 外汇市场交投总额 foreign investment 海外投资;外来投资 foreign note 外地承付票 foreign ownership 外资拥有权 foreign partnership 外地合伙 foreign remittance 国外汇款 foreign stock exchange 外地证券交易所 foreign tax 外地税款 forex dealer 外汇交易商 forex futures 外汇期货 forex option 外汇期权 forfeit 没收物品 forfeiture 没收 forfeiture of contribution 没收供款 forfeiture of sum 没收款项 forged signature 假冒的签名 forgiveness of a debt 免偿债务 formal contingent liabilities 正式或有负债 Fortune Magazine 《财富杂志》 forward assets purchase 远期资产购置 forward contract rate 远期合约成交率 forward exchange rate 远期汇率;期货外汇汇率 forward exchange sold 卖出远期外汇 forward foreign currency assets 远期外币资产 forward foreign exchange contract 远期外汇合约 forward forward deposit 远期有期存款 forward purchase 期货购买 forward rate 远期汇率;期汇率 forward trading 期货交易;远期交易 founding member 创办会员;创办会员国 Fourth Quarter Economic Report 19XX 《一九XX年第四季经济报告》 fractional share 不足一股的股份 fragile consumer sentiment 消费意欲薄弱 Framework Agreement [trading fund] 《架构协议》〔营运基金〕 franc area 法郎区 franchise 专营权;特许权 Frankfurt Stock Exchange 法兰克福证券交易所 franking machine 印花盖印机 fraudulent preference 欺诈优惠;欺诈性优先还款 fraudulent trading 欺诈营商 free enterprise system 自由企业制度 free fiscal reserve 自由财政储备 free market economy 自由市场经济 free of particular average [FPA] 平安险;单独海损不赔 free of payment settlement 免付款交收 free on board price [f.o.b. price] 离岸价格;船上交货价 free surplus 自由盈余;未指定用途的盈余 freehold 不动产所有权;永久产权 freely convertible 可自由兑换 freely remittable 自由汇返 freezing order 冻结令 French Banking Commission 法国银行业监察委员会 French Franc [FRF] 法国法郎 fringe benefit 附带利益 fringe market 外围市场 frozen provision 冻结款项 frustrating effect 破坏性影响 FTSE-100 Index 金融时报100指数 fuel duty 燃油税 Fuji Bank Limited 富士银行 Fuji International Finance (HK) Limited 富士国际财务(香港)有限公司 Fukuoka City Bank, Limited 福冈城市银行 Fukuoka City Finance Limited 冈都市财务有限公司 Fukuoka Finance International Limited 冈财务国际有限公司 full consideration 十足代价 full contracting party 正式缔约国;正式缔约成员 full cost price 十足成本价 full member 正式会员;正式成员 full open market price 十足公开市价 full price 十足价格 full return of contribution 发还全部供款 full valuable consideration 十足有值代价 full year 全年 full year cost 全年经费;全年费用 fully deductible 可全数扣税 fully paid-up capital 已缴足股款的股本 fully paid-up share 已缴足股款的股份 fully secured 有十足抵押 functional analysis 用途分析;功能分析 fund 基金;资金 fund accounting basis 基金会计基准 fund credited 记入基金 fund expenditure 基金开支 fund levy 基金征费 fund management 基金管理 fund of funds 综合基金 fund on account sought 申请临时拨款 fund revenue 基金收入 fund warrant 基金支付令 fundamental analysis 基本因素分析;基础分析 funded debt 长期债款;长期借款 funding 经费;资金 funding cost 集资成本 funding mismatch 资金错配 funds employed 运用资金额 funeral expenses 殡殓费 further sum 额外款项 future dividend 未来股息 future earnings 未来入息 future expenses 未来开支 futures broker 期货经纪 Futures Compensation Fund Committee [Securities and Futures Commission] 期货赔偿基金委员会〔证券及期货事务监察委员会〕 futures contract 期货合约 futures contract in interbank interest rate 银行同业拆息期货合约 futures contract value 期货合约市值;期约市值 futures crossing procedure 期货对盘程序 futures dealer 期货交易商 futures exchange company 期货交易所 futures general clearing dealer 期货通用结算交易商 futures individual clearing dealer 期货独立结算交易商 futures introducing broker 期货介绍经纪 futures market 期货市场 futures non-clearing dealer 期货非结算交易商 futures trading 期货交易 futures trading adviser 期货交易顾问