游乐场都有什么项目:金融英语辞典，包括几乎所有金融单词，可以当词典用

金融英语辞典，包括几乎所有金融单词，可以当词典用

A:

A share Ａ股；甲类股份
abatement of tax 减税；减扣免税额
ABN AMRO Bank N.V. 荷兰银行
above-the-line expenditure 线上项目支出；经常预算支出
above-the-line receipt 线上项目收入；经常预算收入
ABSA Asia Limited 南非联合亚洲有限公司
absolute change 绝对数值变更
absolute expenditure 实际开支
absolute guideline figure 绝对准则数字
absolute interest 绝对权益
absolute order of discharge 绝对破产解除令
absolute profit margin 绝对利润幅度
absolute value 实值；绝对值
absolutely vested interest 绝对既得权益
absorbed cost 已吸收成本；已分摊成本
absorption 吸收；分摊；合并
absorption rate 吸收率；摊配率；分摊率
ACB Finance Limited 亚洲商业财务有限公司
acceptable form of reciprocity 合理的互惠条件
acceptable rate 适当利率；适当汇率
acceptance agreement 承兑协议
acceptance for honour 参加承兑
acceptor 承兑人；接受人；受票人
acceptor for honour 参加承兑人
accident insurance 意外保险
Accident Insurance Association of Hong Kong 香港意外保险公会
accident insurance scheme 意外保险计划
accident year basis 意外年度基准
accommodation 通融；贷款
accommodation bill 通融票据；空头票据
accommodation party 汇票代发人
account balance 帐户余额；帐户结余
account book 帐簿
account collected in advance 预收款项
account current book 往来帐簿
account of after-acquired property 事后取得的财产报告
account of defaulter 拖欠帐目
account payable 应付帐款
account payee only [A/C payee only] 只可转帐；存入收款人帐户
account receivable 应收帐款
account receivable report 应收帐款报表
account statement 结单；帐单；会计财务报表
account title 帐户名称；会计科目
accountant's report 会计师报告
Accountant's Report Rules 会计师报告规则
accounting and auditing procedure 会计与审计程序；会计与核数程序
Accounting Arrangements 《会计安排》
accounting basis 会计基础
accounting by Official Receiver 破产管理署署长呈交的帐目
Accounting Circular 《会计通告》
accounting class 会计类别
accounting date 记帐日期；会计结算日期
accounting for money 款项核算
Accounting Officer 会计主任
accounting period 会计报告期；会计期
accounting policy 会计政策；会计方针
accounting practice 会计惯例
accounting principle 会计准则
accounting record 会计记录
accounting report 会计报告
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Accounting Society of China 中国会计学会
accounting statement 会计报表
accounting system 会计制度；会计系统
accounting transaction 会计事项；帐务交易
accounting treatment 会计处理
accounting year 会计年度
accretion 增值；添加
accrual 应计项目；应累算数目
accrual basis 应计制；权责发生制
accrual basis accounting 应计制会计；权责发生制会计
accrue 应累算；应计
accrued benefit 应累算利益
accrued charges 应计费用
accrued cumulative preference share dividend 应累算的累积优先股股息
accrued expenses 应累算费用
accrued interest payable 应付利息；应计未付利息
accrued interest receivable 应收利息；应计未收利息
accrued right 累算权益
accruing profit 应累算的利润
accumulated fiscal reserve 累积财政储备
accumulated profit 累积利润；滚存溢利
accumulated reserve 累积储备
accumulation of surplus income 累积收益盈余
acquired assets 既得资产
acquisition 收购；购置；取得
acquisition cost 购置成本
acquisition expenses 购置费用
acquisition of 100% interest 收购全部股权
acquisition of control 取得控制权
acquisition of fixed assets 购置固定资产
acquisition of shell “买壳”
acquisition price 收购价
act of God 天灾
acting partner 执事合伙人
active market 买卖活跃的市场；交投畅旺的市场；旺市
active partner 积极参与的合伙人
active trading 交投活跃
actual circulation 实际流通
actual cost 实际成本
actual expenditure 实际开支；实际支出
actual income 实际入息；实际收入；实际收益
actual market 现货市场
actual price 现货价；实际价格
actual profit 实际利润
actual quotation 实盘；实际价位；实际报价
actual year basis 按实际年度计算
actuals 实货
actuarial investigation 精算调查
actuarial principle 精算原则
actuarial report 精算师报告
Actuarial Society of Hong Kong 香港精算学会
actuarial valuation 精算师估值
actuary 精算师
ad referendum agreement 暂定协议；有待覆核的协定
ad valorem duty 从价税；按值征税
ad valorem duty system 从价税制
ad valorem fee 从价费
ad valorem tariff 从价关税
additional allowance 额外免税额
additional amount for unexpired risk 未过期风险的额外款额
additional assessable profit 补加应评税利润
additional assessment 补加评税
additional commitment 额外承担
additional commitment vote 额外承担拨款
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
additional dependent parent allowance 供养父母额外免税额
additional provision 额外拨款
additional stamp duty 附加印花税
additional tax 补加税罚款；补加税款
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
adjudged bankrupt 被裁定破产
adjudicated bankrupt 裁定破产人
adjudication fee 裁定费；评定印花税额手续费；评估契据费
adjudication of bankruptcy 裁定破产；宣告破产
adjudication of insolvency 裁定无力偿还债务
adjusted actual 经调整的实数；调整后的实数
adjusted current assets 经调整的流动资产；调整后的流动资产
adjusted figure 经调整的数字；调整后的数额
adjusted liabilities 经调整的负债；调整后的负债
adjusted loss 经调整的亏损；调整后的亏损
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
adjusted profit 经调整的利润；调整后的利润
adjusted surplus 经调整的盈余额；调整后的盈余额
adjusted value 经调整的价值；调整后的价值
adjustment 调整；修订；理算〔保险〕
adjustment centre 调剂中心
adjustment lag 调整过程的时间差距；调整时差
adjustment mechanism 调整机制
adjustment of loss 亏损调整
adjustment process 调整过程；调整程序
adjustment range 调整幅度
administered exchange rate 受管制汇率
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
administration expenses 行政费用
administration fee 手续费；行政费
administration in bankruptcy 破产管理
administration order 遗产管理令
administrator 管理人；遗产管理人
administrator of the estate 遗产管理人
admission of debt 债项承认书
admission of proof 接纳债权证明
advance 放贷款项；垫付款项；预支款项；预付款项
advance account 暂支帐目；预付款帐户
advance compensation 预付补偿金
advance from shareholder 股东垫款
advance pending reimbursement 预支以待日后付还
advanced economy 先进经济体系
advancement 预付；预付财产
advances warrant 垫款令
advancing 贷出
adverse balance 逆差
adverse exchange 逆汇
advertisement addressed to shareholders 在报章刊登的致股东通告
advice for collection 托收通知书
advice of drawing 提款通知书；汇票通知书
advice of payment 付款通知
Advisory Committee [Securities and Futures Commission] 谘询委员会〔证券及期货事务监察委员会〕
Advisory Committee on Diversification 经济多元化谘询委员会
affidavit 誓章；遗产申报誓章
affidavit of no receipt 述明无收款的誓章
affiliate 联号；联营公司；附属公司
affiliated company 附属公司；联号；联营公司
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
affordability 负担能力
African Development Bank [AfDB] 非洲开发银行
after-acquired property 事后取得的财产
after-hours dealing 市后交易
after-tax profit 税后盈利；税后利润；税后溢利
agency agreement 代理协议
agency expenses 代理机构的开支
agency fee 代理费
Agency Law 《代理法》
agent 代理人；承销人
agent of company 公司代理人
agent's fee 代理人费；经纪费
aggregate 总计；总数；总体数字
aggregate amount 总款额；总额
aggregate assets and liabilities 总体资产与负债
aggregate at constant price 按固定价格计算的总体数字
aggregate demand 总需求
aggregate gross position 总持仓量
aggregate limit 总限额
aggregate of salaries tax 合计薪俸税
aggregate performance 总体表现；总体业绩
aggregate supply 总体供应
aggregate surplus 总盈余
aggregate total 整体总额
aggregate value 总值；合计价值
aggregated basis 合计基准
aggregated net chargeable income 合计应课税入息实额
aggregation 合并计算；合计；总和
aggregation of incomes of husband and wife 夫妇入息合并计算
aggregation of property 财产的总和
agio 差价；贴水
Agreement between the Government of Hong Kong and the Government of Japan forthe Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Agreement between the Government of Hong Kong and the Government of theRepublic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Agreement between the Government of Hong Kong and the Government of theRepublic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Agreement between the Government of Hong Kong and the Government of theRepublic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》
agreement for a settlement 授产协议
agreement for assignment 转让协议
agreement for sale 售卖协议；买卖协议
agreement for sale and purchase 买卖协议
agreement for the payment of interest 支付利息协议
agreement for the repayment of money 还款协议
agreement of reinsurance 再保险协议
Agricultural Bank of China 中国农业银行
air passenger departure tax 飞机乘客离境税
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
airport tax 机场税
alcohol duty 酒精税
alienation 让与；让渡；转让
alimony 生活费；赡养费
All Ordinaries Index [AOI] 所有普通股指数
all risks 全险；综合险
All Sales Record for Stock Market 《股票市场成交报告》
Allied Capital Resources Limited 新联财务有限公司
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
allocation letter 拨款信件
allocation of fund 分配款项；预留款项
allocation of profit 利润分配；溢利分配
allocation warrant 拨款令
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 可获宽免；免税的
allowable business loss 可扣除的营业亏损
allowable expenses 可扣税的支出
allowance 免税额；津贴；备抵；准备金
allowance for debts 债项的免税额
allowance for depreciation by wear and tear 耗损折旧免税额
allowance for funeral expenses 殡殓费的免税额
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
allowance for repairs and outgoings 修葺及支出方面的免税额
allowance to debtor 给债务人的津贴
alteration of capital 资本更改
alternate trustee 候补受托人
amalgamation 合并
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ambit of charges 征税范围；收费范围
amended valuation 经修订的估值
American Commodities Exchange 美国商品交易所
American Express Bank Limited 美国运通银行
American Stock Exchange 美国证券交易所
amortization 摊销
amount due from banks 存放银行同业的款项
amount due from banks abroad 存放海外银行同业的款项
amount due from holding companies 控股公司欠款
amount due from local banks 存放本港银行同业的款项
amount due to banks 银行同业的存款
amount due to banks abroad 海外银行同业的存款
amount due to holding companies 控股公司存款
amount due to local banks 本港银行同业的存款
amount due to outport banks 外埠银行同业的存款
amount for note issue 发行纸币的款额
amount of bond 担保契据的款额
amount of consideration 代价款额
amount of contribution 供款数额
amount of indebtedness 负债款额
amount of principal of the loan 贷款本金额
amount of rates chargeable 应征差饷数额
amount of share capital 股本额
amount of sums assured 承保款额
amount of variation 变动幅度
amount of vote 拨款数额
amount payable 应付款额
amount receivable 应收款额
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
analysis 分析
ancillary risk 附属风险

annual account 周年帐目；周年帐目报表；年度决算；年结
annual accounting date 年结日期
annual allowance 每年免税额；年积金；年度津贴；年津
annual balance 年度余额
annual disposable income 每年可动用收入
annual estimates 周年预算
annual fee 年费
annual general meeting 周年大会
annual growth rate 年增率；每年增长率
annual long-term supplement 长期个案每年补助金
annual pensionable emolument 可供计算退休金的年薪
annual report 年报
Annual Report on the Consumer Price Index 《消费物价指数年报》
annual return 周年报表；周年申报表；每年报税表格
Annual Return Rules 《周年报表规则》
annual review of consumer prices 每年消费物价回顾
annual roll-forward basis 逐年延展方式
annual salary 年薪
annual statement 年度报表；年度决算表
Annual Survey of Banks, Deposit-taking Companies and Representative Offices ofForeign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
annuitant 年金受益人
annuity 年金
annuity contract 年金合约
annuity on human life 人寿年金
antecedent debt 先前的债项
ante-dated cheque 倒填日期支票
anticipated expenditure 预期开支
anticipated net profit 预期纯利
anticipated revenue 预期收入
anti-inflation measure 反通货膨胀措施
anti-inflationary stance 反通货膨胀立场
apparent deficit 表面赤字
apparent financial solvency 表面偿债能力
apparent partner 表面合伙人
application for personal assessment 个人入息课税申请书
application of fund 资金应用
application to release as liquidator and to destruct the books of accounts anddocuments 申请免除清盘人职务及毁灭帐簿与文件
appointed actuary 委任精算师
appointed auditor 委任核数师；委任审计师
appointed trustee 委任的受托人
appointer 委任人
apportioned pro rata 按比例分摊
apportionment 分配；分摊
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
apportionment formula 分摊方程式
apportionment of estate duty 遗产税的分摊
appraisal 估价；评估
appreciable growth 可观增长
appreciable impact 显着影响
appreciable increase 可观增长
appreciation 增值；升值
appreciation against other currencies 相对其他货币升值
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
appreciation tax 增值税
appropriation 拨款；拨用；拨付
appropriation account 拨款帐目
Appropriation Bill 拨款法案
appropriation-in-aid system 补助拨款办法
approved assets 核准资产
approved basket stock 认可一篮子证券
approved budget 核准预算
approved charitable donation 认可慈善捐款
approved charitable institution 认可慈善机构
approved currency 核准货币；认可货币
approved estimates 核准预算
approved estimates of expenditure 核准开支预算
approved overseas insurer 核准海外保险人
approved overseas trust company 核准海外信托公司
approved pooled investment fund 核准汇集投资基金
approved provident fund scheme 认可公积金计划
approved provision 核准拨款
approved redeemable share 核准可赎回股份
approved regional stock 认可地区性证券
approved retirement scheme 认可退休金计划
approved subordinated loan 核准附属贷款
arbitrage 套戥；套汇；套利
arbitrageur 套戥者；套汇者
arbitrary amount 临时款项
arrangement 措施；安排；协定
arrears 欠款
arrears of pay 欠付薪酬
arrears of revenue 逾期未收税款；逾期未收的帐项
articles of association 组织章程；组织细则；组织章程细则
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ascertainment of profit 确定利润
"Asia Clear" “亚洲结算系统”
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Asian Development Fund [ADF] 亚洲发展基金
Asian dollar bond 亚洲美元债券
Asian dollar market 亚洲美元市场
Asian dollar rate 亚洲美元利率
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
asked price 沽盘；喊价；索价；卖方报价
assessable income 应评税入息
assessable loss 应评税亏损
assessable profit 应评税利润
assessable value 应评税值
assessed profit 估定利润
assessed value 经评估价值
assessment 评税；评定；估价；评税单
assessment number 评税编号；估价编号
assessment of additional tax 补加税评税
assessment of performance 业绩评估；实绩评价
Assessor 评税主任
asset price bubbles 资产价格泡沫
asset-backed securities 具资产保证的证券
assets accretion 资产增值
assets and liabilities 资产与负债
assets betterment statement 资产递增表；资产改进表
assets lending 实物放款；有抵押贷款
assets of the company passing on the death 死者去世时转移的公司资产
assets pledged as security for liabilities 用作负债抵押的资产
assets portfolio 资产投资组合
assets price 资产价格
assets quality 资产质素
assets realization 资产变现
assets refinancing arrangement 资产再集资安排
assets securitization 资产证券化
assets situated outside Hong Kong 在香港以外地方的资产
assets stripping 削减资产；拆卖资产
assets value 资产值
assignee 承让人
assignment 转让；转让书；转让契
assignment of interest 权益转让
assignment of letters patent and trade mark 专利证书及商标转让
assignment of property 物业转让；物业转让书
assignment right 转让权
assignor 转让人
associate 有联系的人；有关连人士；相联者；合伙人；联系人
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
associate member 附属会员
associated body corporate 相联法人团体
associated company 相联公司；联属公司
associated corporation 相联法团
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕
Association of Futures Exchange Brokers 香港期货经纪协会
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
association of underwriters 承保人组织
assumption of control 接管
assurance 担保；保险；转易；转易书
assurance of interest 权益的转易
at 19XX price 按一九ＸＸ年价格计算
at a discount 按赔价计算；按贴水价格计算；打折扣
at a premium 按溢价计算；按升水价格计算
at call 通知付款；按通知
at constant market price 按固定市价计算
at constant price 按固定价格计算
at cost 按成本计算
at current market price 按当时市价计算；按现时市价计算
at current price 按当时价格计算；按现时价格计算
at factor cost 按要素成本计算；按生产要素成本计算
at money-of-the-day price 按付款当日价格计算
at or better 按指定或较佳价位〔买卖指令〕
at par 按面值计算；平价
at sight 见票即付
at the close 按收市盘
at the opening 按开市盘
attestation 见证；见证条款
at-the-money option 平价期权
attorney 受权人；受托代表人
attornment 新拥有人承认书
attributable profit 可归属利润
attributable share value 可归属股份价值
Auckland Stock Exchange 奥克兰证券交易所
auction 拍卖
auctioneer 拍卖商
audit 审计；核数
Audit Commission 审计署
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and FuturesCommission] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
audit review 帐目审查
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
audited account 审计帐目；经审计的帐目
audited annual account 经审计的周年帐目
audited balance sheet 经审计的资产负债表
auditor 核数师；核数主任；审计师
auditor's certificate 核数师证明书；审计师证明书
auditor's report 核数师报告；审计师报告
Aussie bond 澳元债券
austerity budget 紧缩预算
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Australia All Ordinaries Index 澳洲所有普通股票指数
Australian Dollar [AUD] 澳元
Australian Options Market 澳大利亚期权市场
Australian Securities Commission 澳洲证券事务监察委员会
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Australian Stock Exchange 澳大利亚证券交易所
Austrian Schilling [ATS] 奥地利先令
authentication 认证；鉴证
authority to purchase 委托购买证；委购书
authorization 认可；核准；授权；授权书
authorization by direction 指示授权
authorization by instruction 指令授权
authorization by warrant 令状授权
authorization of unit trust 单位信托的认可
authorized agent 指定代理人
authorized capital 法定资本
authorized clerk 出市员
authorized dealer 认可交易商
authorized financial institution 认可财务机构
authorized fund 认可基金
authorized fund house 获授权的基金公司；认可基金公司
authorized institution 认可机构
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
authorized insurer 获授权保险人；获认可承保人
authorized investment 特准投资项目
authorized person 获授权人
authorized representative 获授权代表
authorized share capital 法定股本
automated quotation system 自动报价系统
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕
automatic adjustment mechanism 自动调整机制
automatic adjustment system 自动调整系统
Automatic Clearing House 自动票据交换所
automatic exchange rates accumulation system 自动化汇率累集系统
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
automatic teller machine [ATM] 自动柜员机
autopay 自动转帐
available assets 可用资产
available fiscal reserve 现存财政储备
available profit 可用利润
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
average 平均；平均数；海损
average basic salary 平均基本薪金
average consumer expenditure 平均消费开支；一般消费开支
average cost 平均成本
average cost of land production 增辟土地平均成本
average daily turnover 平均每日成交额
average daily wage rate 平均每日工资率
average expenditure pattern 平均开支模式
average growth rate 平均增长率
average net fixed assets 固定资产平均净值
average of relatives 相对价格平均数
average price 平均价格
average propensity to consume 平均消费倾向；一般消费倾向
average propensity to save 平均储蓄倾向；一般储蓄倾向
average rate 平均率
average revenue 平均收入；平均收益
average stock 平均库存；平均存货
average yearly rent 平均年租
avoidance of double taxation 避免双重课税
avoidance of tax 避税

B:

B share Ｂ股；乙类股份
BA Asia Limited 美银亚洲有限公司
BA Finance (Hong Kong) Limited 美银财务（香港）有限公司
back duty 补缴税款
back tax 补缴税款
backdoor listing “借壳”上市；“买壳”上市
back-to-back credit 对开信贷
back-to-back loan 对销贷款
backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价
bad debt 坏帐
bad debt provision 坏帐准备
bad year 歉年
bailee 受寄人
Bailiff 执达主任
Bailiff Office 执达主任办事处
bailment 委托保管
balance 差额；余额；结余
balance brought down 余额承上
balance brought forward 〔上年度〕结转；余额承前
balance carried down 余额转下
balance carried forward 〔本年度〕结转；余额移后
balance of international indebtedness 国际借贷差额；国际借贷平衡表
balance of international payments 国际收支差额；国际收支平衡表
balance of payments 国际收支差额；国际收支平衡表
Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕
balance of proceeds 收入余数
balance of trade 贸易差额
balance sheet 资产负债表
balance sheet date 结算日
balance with other banks 存放银行同业的结余
balanced budget 平衡预算
balancing allowance 结余免税额
balancing charge 结余课税
Bali International Finance Limited 百达利财务有限公司
Banca Commerciale Italiana S.p.A. 意大利商业银行
Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.
Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.
Bangkok Bank Public Company Limited 盘谷银行
bank acceptance 银行承兑汇票
bank account 银行帐户
bank account holder 银行帐户持有人
bank balance 银行结余
bank book 银行存摺
bank cashier order 银行本票
bank code 银行暗码
bank draft 银行汇票
Bank Examiner 银行审查主任
Bank for International Settlements 国际结算银行
bank guarantee 银行担保
bank lending 银行贷款
bank liquidity 银行流动资金
bank loan 银行贷款
Bank Melli Iran 伊朗国家银行
bank note 银行纸币；钞票
bank note handling fee 处理纸币的手续费
bank note lawfully issued 合法发行的银行纸币
bank note payable to bearer on demand 凭票要求付款予持票人的纸币
bank note transaction 货币交易
bank notes rate 现钞汇率
Bank of America (Asia) Limited 美国（亚洲）银行有限公司
Bank of America NT & SA 美国银行
Bank of Ayudhya Public Company Limited 大城银行
Bank of China 中国银行
Bank of China Group 中银集团
Bank of Communications 交通银行
Bank of East Asia, Limited 东亚银行有限公司
Bank of England 英伦银行
Bank of Fukuoka Ltd. 冈银行
Bank of India 印度银行
Bank of Montreal 加拿大满地可银行
Bank of Nova Scotia 加拿大丰业银行
Bank of Scotland 苏格兰银行
Bank of Taiwan 台湾银行
Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行
bank rate 银行利率；银行贴现率；银行牌价
bank service charges 银行手续费；银行服务费
bank statement 银行结单
Bank, The [magazine] 《银行家杂志》
bank trading day 银行营业日
banker 银行家；银行业者；银行
banker's acceptance 银行承兑汇票
banker's authority 银行权能
banker's book 银行簿册
bankers' clearing house 银行票据交换所；银行票据结算所
banker's draft 银行本票；银行汇票
banker's order 银行付款委托书；银行本票
banker's record 银行记录
Bankers Trust Company 美国信孚银行
banker's undertaking 银行承诺
Banking Advisory Committee 银行业务谘询委员会
Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕
banking business 银行业务
Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》
Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕
banking facility 银行融资；银行服务
banking licence 银行牌照
Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕
Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕
Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕
Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕
Banking Supervision Review Committee 银行监管检讨委员会
banking supervisory authority 银行监管当局
banking system 银行体系
bank-related broker 与银行有关的经纪
bankrupt 破产；破产人
bankruptcy court 破产法庭
Bankruptcy Estates Account 破产人产业帐户
bankruptcy notice 破产通知书
bankruptcy order 破产令
bankruptcy petition 破产呈请书
bankruptcy proceeding 破产法律程序
bank's buying rate 银行买价
bank's selling rate 银行卖价
Banque Nationale de Paris 法国国家巴黎银行
Banque Worms 法安银行
Barclays Bank plc 柏克莱国际银行
bargain hunting 趁低吸纳；在低价位购入
Barings crisis 霸菱危机
base 基数；基值；基准；基础
base cost 基准费用
base date 基准日期；基日
base index 基本指数
base of valuation 估值基准
base period 基期；评税基期
base rate 基本利率；基本汇率
base year 基准年；基年
baseline 基线
baseline expenditure 基线开支
baseline-plus forecast 基线开支及额外开支预测
base-weighted Laspeyres index 基本加权的拉斯佩尔指数
base-year average price 基年平均价格
basic allowance 基本免税额
basic personal allowance 基本个人免税额
basic salary 基本薪金；底薪
basic value 基本值
basic wage 基本工资；底薪
basis 标准；基准；差价〔有价证券〕
basis of assessment 评税标准；评税根据
basis of consolidation 帐项综合算法
basis of valuation of property 财产估价准则
Basle Agreement 《巴塞尔协议》
Basle Capital Accord 《巴塞尔资本协定》
Basle capital adequacy requirement 巴塞尔资产充足要求
Basle Committee 巴塞尔委员会
Basle Committee on Banking Supervision 巴塞尔银行监管委员会
Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式
Basle Concordat 《巴塞尔协定》
Basle Payments Committee 巴塞尔支付委员会
Basle standardized approach 巴塞尔标准计算方法
Bauhinia design coin 洋紫荆硬币
Bayerische Landesbank Girozentrale 巴伐利亚州银行
BCA Finance Limited 中亚财务有限公司
BCOM Finance (Hong Kong) Limited 交通财务有限公司
BDNI Finance Limited 印尼商业财务有限公司
bear 看淡股市者；“淡友”；抛空投机者
bear bond 熊债券
bear market 熊市；跌市；淡市；空头市场
bear position 空仓
bearer 持票人
bearer bill 不记名汇票
bearer bond 不记名债券
bearer certificate 不记名票据
bearer cheque 不记名支票；来人支票
bearer instrument 不记名文书
bearer securities 不记名证券
behaviour 走势；表现；行为
Belgian Franc [BEF] 比利时法郎
below-the-line account 线下帐目
benchmark 基准
benchmark database 基准数据库
benchmark entry point 基准起薪点
benchmark estimate 基准估计数字
benchmark revision 基准数字修订
benchmark survey 基准统计
benchmark yield curve 基准收益率曲线
beneficial holding 实益股份；实益持股量
beneficial interest 实益权益
beneficial interest in property 财产的实益权益
beneficial interest in shareholding 所持实益股份
beneficial owner 实益拥有人
beneficial ownership 实益拥有权
beneficial shareholding 实益股份
beneficially interested 享有实质权益
beneficially owned 实益拥有
beneficially owned share 实益股份
beneficiary 受益人；受惠人；受款人；受惠国
beneficiary under a trust 信托受益人
benefit 利益；福利；津贴；保险赔偿费
benefit of contract 合约利益
Bergen Bank 卑尔根银行
best lending rate 最优惠贷款利率
Best Practice Guide 《最佳执行指引》
Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务资料的最佳执行指引》

bet 投注
beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数
bets and sweeps tax 博彩及彩票税
betterment 不动产增值；修缮经费
betterment income 资产增值收入
betterment profit 以资产增值方法计算的利润额
betting duty 博彩税
bid 叫价；出价；投标；提出拨款申请；买盘
bid price 买价；投标价格；收购价
bid rate 买价；投标价；拆入息率
bidder 竞投人
BII Finance Company Limited 印尼国际财务有限公司
bilateral agreement 双边协议；双边协定
bilateral meeting 双边会议
bilateral netting agreement 双边净额结算协议
bilateral repurchase agreement 双边回购协议
bill 票据；帐单；汇票；条例草案
bill acceptance 票据承兑
bill broker 票据经纪
bill discounting company 票据贴现公司
bill for clearing 交换票据；结算票据
bill in a set 汇票联票
bill of exchange 汇票
bill of lading [B/L] 提单
bill of sale [B/S] 卖据；动产抵押据
bill payable after sight 见票后付款汇票
bill payable on demand 凭票要求付款的汇票
bill purchased 出口押汇；买入票据
bill receivable 应收票据
Bills of Exchange Law 《票据法》
blank endorsement 空白背书；不记名背书
blanket insurance 总括保险；综合保险；统保
blanket policy 总括保险单；统保单
block 交易单位〔证券〕；大宗股票；集团
block allocation 整体拨款；整笔拨款
block capital grant 整笔非经常补助金
block discount policy 折扣统保单
block grant 整笔补助金
block grant system 整笔补助金制度
block offer [securities] 整批发售〔证券〕
block vote 整体拨款
blue chip 蓝筹股；优质股票
board lot 交易单位；上牌单位；“一手”
Board of Governors of the International Monetary Fund 国际货币基金组织理事会
Board of Governors of the World Bank 世界银行理事会
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局
Board of Inland Revenue 税务委员会
Board of Review [inland revenue] 税务上诉委员会
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕
Board of Treasury 库务管理委员会
board trading 上板式买卖
BOCI Capital Limited 中银国际融资有限公司
body corporate 法团；法人团体
Bogor Declaration 《茂物宣言》
bogus transaction 虚假交易
bona fide mortgage 真正抵押
bona fide transaction 真正交易
bona vacantia 无主财物
bond 债券；担保契据；担保书；债权证明书
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券
bond fund 债券基金
bond rating 债券评级
bonded warehouse 保税仓
bonus 花红；红利；奖金
bonus issue 红股发行
bonus share 红股
book 簿册；帐簿
book and paper 簿册及文据
book close date 截止过户日期
book debt 帐面债项
book entry 帐面记录
book loss 帐面亏损；帐面损失
book of account 帐簿
book profit 帐面利润
book reserve 帐面储备
book value 帐面价值
book-keeping transaction 帐面交易
boom year 经济高度增长年；景气年份
booming market 旺市；好市；景气市场
boost 上扬
borrow 借入
borrowed fund 借入资金
borrowed stock 被借用证券
borrower 借用人；借款人；借方
borrowing 借款；借贷；举债
borrowing and lending of stocks 借用及借出证券
borrowing power 借贷权；借款能力
borrowing upon stock 以公债形式借取款项
bottom out 见底回升；停泻回升
bottom price 最低价；底价
bought and sold note 买卖单据
bought note 买货单
braking effect 抑制效果
branch 部；分行；支行
branch registration certificate 分行登记证
branch registration fee 分行登记费
breach of trust 违反信托
break clause 终止条款；中断条款
breakdown 分成细目；明细表；分类细帐；分项数字
break-even 收支平衡；收支相抵；损益两平
break-even point 收支平衡点；损益平衡点
Bretton Woods Agreement 《布雷顿森林协定》
Bretton Woods System 布雷顿森林制度
brief fee 诉讼费；承办费
broad definition of money supply 广义货币供应
broker 经纪
brokerage 经纪费；经纪佣金
brokerage charges 经纪费；经纪佣金
brokerage house 经纪行
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong KongLimited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕
broker's firm 经纪行
broker's representative 经纪代表
brought to credit 入帐
Brussels Stock Exchange 布鲁塞尔证券交易所
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》
bucketing “对敲”；利用顾客资金买空卖空
bucketing offence “对敲”罪行
budget 财政预算案；预算
budget booklet 预算案小册
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕
Budget Concluding Speech 《财政预算案总结演词》
budget cycle 财政预算案编制周期
Budget Day 财政预算案发表日
budget debate 财政预算案辩论
budget deficit 财政预算赤字
budget exercise 财政预算案编制工作
budget guideline 财政预算案准则；财政预算案指引
budget guideline ratio 财政预算案准则比率
budget proposal 财政预算案建议
budget revenue 财政预算案收入
budget revenue measure 财政预算案税收措施；财政预算案收入措施
Budget Speech 《财政预算案演词》
budget strategy 财政预算策略
budget surplus 财政预算盈余
budgetary and cost control 预算与成本管制
budgetary criterion 开支预算准则
budgetary deficit 财政预算赤字
budgetary guideline 财政预算指引
budgetary implication 财政预算的影响
budgetary innovation 财政预算新措施
budgetary management 财政预算管理
budgetary policy 财政预算政策
budgetary position 财政预算状况
budgetary strategy 财政预算策略
budgetary system 财政预算制度
budgeted cost 预算成本
budgeted for surplus 预算盈余
building cost index 建造成本指数
built-in control of the money supply 货币供应的内在调节功能
built-in stabilizer 内在稳定因素；内在稳定措施
bulk buying 大宗采购；大批购买
bulk transfer 大额股票转名
bull 看好股市者；“好友”；买空投机者
bull bond 牛债券
bull market 牛市；升市；旺市；多头市场
bull position 长仓
bullion broker 金银经纪
bullion market 金银市场
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处
buoy up 上升
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕
buoyant market 市况活跃
bursary 助学金；补助金
business 商业；业务
business address 营业地址
business association 业务协会
business bank account 银行营业户口
business concession 特许经营权
business cycle 商业周期；经济周期；商业循环
business day 营业日；交易日
business expenses 营业开支；营业费用
business for profit 牟利业务
business hour 营业时间
business income 营业收入
Business Manager [Companies Registry] 业务经理〔公司注册处〕
business of exchange currencies 货币兑换业务
business of taking deposits 接受存款业务
business plan 业务计划
business record 业务记录
business recovery 业务重整
business registration application form 商业登记申请表
business registration certificate 商业登记证
business registration fee 商业登记费
business registration inspector 商业登记督察
business registration number 商业登记号码
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕
Business Registration Officer 商业登记主任
business sector 商界
business sentiment 营商意欲
business taxation 商业课税
business turnover 营业额
business undertaking 商业经营
business-friendly 方便商界；有利营商；利于商界运作
buy 买入
buy low and sell high 低价买入而高价卖出
buy order 买盘
buyer's market 买家市场
buyer's price 买价；买方出价
buy-in 补进；补仓
buying rate 买入价；买入汇率

C:

calendar year figure 历年数字
call 催缴通知；认购期权
call deposit 通知存款；活期存款
call loan 短期同业拆借；通知贷款
call margin 补仓；追加保证金
call market 短期同业拆放市场
call money 短期同业拆借；活期贷款
call option 认购期权；看涨期权
call price 赎回价格；提前赎回价
call warrant 认购认股权证；回购认股权证
callable share 可收回股份；可兑付股份
called up share capital 已催缴股本
Canadian Dollar [CAD] 加拿大元
Canadian Eastern Finance Limited 加拿大怡东财务有限公司
Canadian Imperial Bank of Commerce 加拿大帝国商业银行
cancellation price 取消费
cap 上限
capital 资本；资金
Capital Accord 《资本协定》
capital account 资本帐；非经常帐
capital account commitment balance 资本帐承担额结余
Capital Adequacy Directive [CAD] 《资本充足指引》
capital adequacy ratio [CAR] 资本充足比率
capital allowance 资本免税额
capital alteration 资本变更
capital and liabilities ratio 资本负债比率
capital and liquidity requirement 资本与流动资金的规定
capital appreciation 资本增值
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMELRating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕
capital assets 资本资产
capital at risk 风险资本
capital base 资本基础；资金基础
capital charges 资本支出；资本费用
capital commitment 资本承担
capital contribution certificate 出资证明书
capital convergence 划一资本充足比率
capital cost 资本成本；建设成本；建设费用
capital cover 资本保证
capital deficit 资本亏绌；资本赤字
capital divided into shares 资本分成股份
capital element 资本因素；资本部分
capital equipment 资本设备
capital expenditure 资本开支；非经常开支
capital expenses 资本费用
capital financing 筹集资本；以非经常收入支付非经常开支的结算
capital flow 资金流量
capital formation 资本形成；集资
capital formation figure 资本组合数字
capital fund 资本基金
capital gain 资本增益；资本增值
capital gains tax 资本增值税
capital goods 资本财货；资本货物
capital grant 非经常补助金；非经常拨款；建设补助金
capital grant cycle 建设补助金周期
capital injection 注入资本；注资
capital input 投入资本
capital intensity 资本密集度
capital intensive 资本密集
capital investment 资本投资
Capital Investment Fund 资本投资基金
capital loss 资本损失
capital maintenance 资本保值；资本保留
capital market 资本市场；资金市场
capital market instrument 资本市场票据
capital money 资本款项
capital money subject to a trust 信托财产资本
capital movement 资本流动
capital nature 资本性质
capital outlay 资本支出
capital portion 资本部分
capital profit 资本利润
capital project 基本工程项目；非经常开支项目
capital receipt 资本收入
capital redemption 资本赎回
capital redemption business 资本赎回业务
capital redemption contract 资本赎回合约
capital redemption reserve 资本赎回储备
capital reduction 资本减缩；减资
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削减计划〔香港联合交易所有限公司〕
capital repayment 偿还资本
capital reserve 资本储备；后备资本
capital revenue 资本收益；非经常收入
capital spending 资本开支；资本支出；非经常开支
capital stock 股本
capital stock subscription 认缴股本；认购股本
capital subsidy 建设津贴；基本建设津贴
capital subvention 非经常资助金
capital sum 资本额
capital tax 资本税
capital transfer tax 资本转移税
capital turnover 资本周转率
capital value 资本价值
capital works project 基本工程项目
Capital Works Reserve Fund 基本工程储备基金
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作
capitalization 资本化；资本总额
capitalization of interest 利息化作本金
capitalized interest 化作本金的利息
capitalized loan 转作资本的贷款
capitalized value 资本还原值；资本化价值
capitation grant 按人计算的补助金
captive insurance business 专属自保保险业务
car insurance 汽车保险
Caribbean Development Bank 加勒比开发银行
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as CariploS.p.A.] 意大利嘉利堡银行
cartel 同业联盟；卡特尔
cartelized rates system 联营式利率制度
cash 现金；现款
cash accounting system 现金会计制度
cash acquisition 以现金投资所得的资产
cash allowance 现金津贴
cash assets 现金资产
cash at bank 银行现金；银行存款
cash balance 现金结余
cash basis 现金收付制；收付实现制
cash basis accounting 现金收付制会计；收付实现制会计
cash bonus 现金红利
cash book 现金出纳帐；现金簿
cash client 现金客户
cash commission rebate 现金回佣
cash compensation 现金补偿
cash contribution 现金承担额；现金分担额
cash cost 直接费用；现金成本
cash coupon 现金礼券
cash credit 现金信贷
cash deficit 现金赤字
cash deposit and withdrawal 现金收支
cash disbursement journal 现金支出日记簿
cash disbursement slip 现金支出传票；现金支出单
cash flow 现金流量；银根
cash flow lending 流动现金放款；无抵押融资
cash flow statement 现金流量表；现金流动表
cash flow surplus 现金流量盈余
cash in hand 库存现金；手头现金
cash in till 备用现金
cash in transit 运送中现金；在运现金
cash input 投入现金
cash input figure 现金投入数字
cash limit 现金支出限额；现金限额
cash margin 现金保证金
cash market 现货市场；现金交易市场
cash offer 现金要约；现金补偿额
cash payment 现金付款；现金支付
cash position 现金头寸
cash price 现金价格
cash receipts journal 现金收入日记簿
cash receiving slip 现金收入传票；现金收入单
cash settlement 现金结算
cash surplus 现金盈余
cash with order 订货付现；凭票即付
cashier's order 银行本票
cashier's order outstanding 未承兑的银行本票
cash-limited subhead 有现金支出限额的分目
cash-sweep 现金彩票活动
casual client “散客”；“散户”
CCASS Depository 中央结算系统证券存管处
CCIC Finance Limited 中芝兴业财务有限公司
cedant 分出者
ceding company 分出公司
ceding insurer 分出保险人
ceiling 上限
ceiling price 最高限价
central bank 中央银行
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》
central banking 中央银行业务
central banking function 中央银行职能
Central Clearing and Custodian System 中央结算及托管系统
Central Clearing and Depository System 中央结算及存管系统
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕
central clearing house 中央结算所
central clearing system 中央结算制度；集体交收系统
central custody system 中央托管系统
central depository 中央存管处
central depository system 中央证券存管制度
Central Moneymarkets Unit [CMU] 债务工具中央结算系统
central rate 中央汇率；中心汇率
Central Registration Hong Kong Limited 香港中央证券登记有限公司
Central Tender Board 中央投标委员会
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统
centralized budgetary and payments system 集中预算及支付制度
centred 12-month moving average 十二个月定位移动平均数
certificate of approval 批准证明书
certificate of beneficial entitlement to property 资产权益证书
certificate of compliance 合格证明书；合约完成证明书
certificate of deposit [CD] 存款证
certificate of exemption from estate duty 豁免遗产税证明书
certificate of incorporation 公司注册证书；法团注册证书
certificate of incorporation of registered trustees 注册受托人法团证书
certificate of indebtedness [CI] 负债证明书
certificate of insurance 保险证书
certificate of interest 权益证明书；息票
certificate of means 资产证明书
certificate of participation 参与证明书
certificate of payment of profits tax 缴付利得税证明书
certificate of preference 特惠税证
certificate of rateable value 应课差饷租值证明书
certificate of registration 登记证书；注册证明书
certificate of satisfaction 清偿证明书
certificate of transfer 转让证明书
certificate to bearer 不记名证明书
certification 核证
certification fee 核证费
certified cheque 经银行证明可兑现的支票
certified public accountant [CPA] 执业会计师
certified statement 经证明的报表
cessation of business 停业
cession 分保
C.F. Finance Company Limited 浙一财务有限公司
chance 机会；中彩机会
Chang Hwa Commercial Bank, Ltd. 彰化商业银行
change of domicile 迁册
change to estimates 修订预算
change to the approved estimates of expenditure 核准开支预算的变动
charge 费用；押记；抵押
charge number 税单号码
charge on assets 资产的征税
charge upon general revenue 从政府一般收入中拨款支付
chargeable 可予征收；应课税的
chargeable agreement for sale 可予征收印花税的买卖协议
chargeable income 应课税入息
chargeable normal trading receipt 应课税的一般营业收入
chargeable profit 应课税利润
chargeable to tax 应课税
charged to... 记入……帐目
chargee 承押记人
charge-holder 受押人
Charges Section [Companies Registry] 押记注册组〔公司注册处〕
charging order 押记令
chargor's right 押记人的权利
charitable donation 慈善捐款
charitable trust 慈善信托
charity property 慈善财产
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司
charter 章程；特许权
charter of incorporation 成立章程
chartered accountant 特许会计师
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕
Chartered Institute of Public Finance and Accountancy [United Kingdom] 特许公共财政及会计学会〔英国〕
charterer 承租人
Chase Manhattan Asia Limited 美国大通亚洲有限公司
Chase Manhattan Bank 美国大通银行
chattels 实产
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司
Che Hsing Finance Company Limited 浙兴财务有限公司
check-and-balance system 制约平衡制度
Chekiang First Bank Limited 浙江第一银行
cheque 支票
Chiao Yue Finance Company Limited 侨裕财务有限公司
Chiba Bank, Ltd. 千叶银行
Chicago Board of Options Exchange 芝加哥期权交易所
Chicago Board of Trade 芝加哥交易所
Chicago Mercantile Exchange 芝加哥商品交易所
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕
child allowance 子女免税额
China & South Sea Bank Limited 中南银行
China Affairs Committee [Hong Kong Futures Exchange Limited] 中国事务委员会〔香港期货交易所有限公司〕
China concept stock 中国概念股
China Construction Bank 中国建设银行
China Development Division [Stock Exchange of Hong Kong Limited] 中国发展科〔香港联合交易所有限公司〕
China Economic News 《中国经济新闻》
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕
China State Bank Limited 国华商业银行
Chinatrust Commercial Bank, Limited 中国信托商业银行
Chinese Association of Deposit-taking Companies 华资接受存款公司公会
Chinese Bankers Club, Hong Kong 香港银行华员会
Chinese Banks' Association 香港华商银行公会
Chinese Gold and Silver Exchange Society 金银业贸易场
Chinese New Year bonus 年奖；年终花红
chit fund 银会
Chiyu Banking Corporation Limited 集友银行有限公司
Chiyu Finance Company Limited 集友财务有限公司
Cho Hung Finance Limited 朝兴金融有限公司
choses in action 无形动产；据法权产
chronological book 序时帐簿
Chubu Securities Finance Company 中部证券金融公司
Chung Khiaw Bank Limited 崇侨银行
Chung Nan Finance Company Limited 中南财务有限公司
Chuo Trust & Banking Co., Ltd. 中央信托银行
Chuo Trust Asia Limited 中央信托亚洲有限公司
Citibank, N.A. 万国宝通银行
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司
Citicorp International Limited 万国宝通国际有限公司
civil debt 民事债项
Civil Service Pension Reserve Fund 公务员退休金储备基金
claim 申索；索偿；债权
claim equalization fund 申索平衡基金
claim for refund of property tax 申请发还物业税
claim of debt 债权申索
claim on bank 对银行的债权
claim to dividend 摊还债款申索
claimant 申索人；索偿人
claims statistics 申索统计数字
class of insurance business 保险业务类别
class of property 财产类别
claw-back 递减率
clearance cost 清拆成本
clearing 结算；票据交换；清算
clearing account 结算帐户
clearing and settlement system 结算和交收系统
clearing balance 结算差额
clearing bank 结算银行
clearing cheque 交换支票
clearing house 结算所；票据交换所
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所
clearing member 结算会员
Clearing Members' Fund 结算会员基金
clearing participant 结算参与者
clearing rebate 结算费用的回佣
Clearing Rules [SEHK Options Clearing House Limited] 《结算规则》〔联交所期权结算所有限公司〕
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕
Clerk to the Board of Review 税务上诉委员会书记
client 客户；委托人；当事人
client agreement 客户协议
client confidentiality 客户保密的责任
client money 客户款项
client statement 客户结单
clients fund 客户资金
close 结算；收市；收盘
close a position 平仓；轧平头寸
close company 股份不公开的公司
close higher 收市时价位较高
close lower 收市时价位较低
close mixed 收市时荣辱互见
close of exchange 交易所停市
close of financial year 财政年度终结
close out 平仓
close out a long position 平长仓
close out a short position 平空仓
close steady 收市时价格稳定
close the gap 弥补差距
closed position 平仓
closed-end investment corporation 股份固定的投资公司
close-out price 抛售价格
closing account 决算帐户
closing balance 期终结余；收市结余
closing price 收市价；收盘价
closing quotation 收市价；收市行情
closing rate 收市汇价；收盘汇率
closing transaction 平仓交易
clothing levy 成衣税
club deposit 零存整付存款
Code of Aid 《资助则例》
Code of Banking Practice 《银行营运守则》
Code of Best Practice [Stock Exchange of Hong Kong Limited] 《最佳应用守则》〔香港联合交易所有限公司〕
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong FuturesExchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕；《操守准则》〔香港期货交易所有限公司〕
Code of Conduct for Persons Registered with the Securities and FuturesCommission 《证券及期货事务监察委员会注册人操守准则》
code of practice 实务守则；经营守则；执业守则
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》
Code on Pooled Retirement Funds 《集资退休基金守则》
Code on Share Repurchases [Share Repurchase Code] 《公司购回本身股份守则》〔《股份购回守则》〕
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》
co-debtor 共同债务人
co-financing scheme 共同融资计划
cognizance 证明令
coin 硬币
coin replacement programme 硬币取缔计划
coin set 套装硬币
coinage 硬币
Coinage Security Fund 硬币发行基金
cold call 主动与准客户接触
collapse in prices 价格下泻；价格下挫；价格暴跌
collateral 抵押品
collateral bond 担保债券
collateral loan 抵押贷款
collateral security 附属抵押品
collection 征收；收取
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕
collection of betting duty 收取博彩税
Collection Office [Inland Revenue Department] 收税处〔税务局〕
collective consumption 集体消费
Collector 收税主任
Collector of Rates 差饷征收官
Collector of Stamp Revenue 印花税署署长
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕
combined surplus 合并盈余
combined visible and invisible trade account 有形及无形贸易合并帐目
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕
commemoration coin 具纪念性的硬币
commencement of winding-up 清盘开始
commerce and industry sub-index 工商分类指数
commercial activity 商业活动
commercial bank 商业银行
Commercial Bank Act of Norway 《挪威商业银行法》
Commercial Banks Law 《商业银行法》
commercial borrowing 商业借款
Commercial Code of Japan 《日本商法》
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕
commercial invoice 商业发票
commercial letter of credit 商业信用证
commercial loan 商业贷款；商业放款
commercial paper 商业票据
commercial paper market 商业票据市场
commercial registry 商业登记处
commercial return 商业回报
commercial sale 商业销售
commercialization 商品化
commercially viable 具商业利益；有利可图
Commerzbank AG 西德商业银行

commission 佣金；委员会
Commission des Operations de Bourse of France 法国证券事务监察委员会
commission house 佣金行；代办行
commission payable 须付的佣金
commission rebate 佣金回扣
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕
Commissioner of Banking 银行监理专员〔银监专员〕
Commissioner of Estate Duty 遗产税署署长
Commissioner of Inland Revenue 税务局局长
Commissioner of Insurance 保险业监理专员
Commissioner of Rating and Valuation 差饷物业估价署署长
commitment 承担；已承担的开支；承担额；承担项目
commitment fee 承诺费
Committee of the Hong Kong Association of Banks 香港银行公会委员会
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会
Committee on Payment System [Hong Kong Monetary Authority] 支付系统委员会〔香港金融管理局〕
Committee on Unit Trusts [Securities and Futures Commission] 单位信托委员会〔证券及期货事务监察委员会〕
Commodities Dealers' Deposit Fund 商品交易商按金基金
Commodities Trading Commission 商品交易事务监察委员会
commodity 商品
commodity classification 商品分类法
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕
commodity dealer 商品交易商
commodity exchange 商品交易所
Commodity Exchange Compensation Fund 商品交易所赔偿基金
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕
commodity flow method 商品流动法；商品流通法
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕
commodity futures contract 商品期货合约
commodity market 商品市场
commodity tax 商品税
commodity trading adviser 商品交易顾问
commodity trading adviser's representative 商品交易顾问代表
commodity trading advisory contract 商品交易顾问合约
commodity warrant 商品期权证
commodity-based investment 以商品为基础的投资
common fund 共同基金
common property 分权共有财产
common share 普通股
common stock 普通股
Commonwealth Bank of Australia 澳洲联邦银行
Commonwealth Development Corporation 英联邦发展公司
Commonwealth Finance Ministers Conference 英联邦财长会议
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金
Commonwealth income tax 英联邦入息税
Commonwealth Preference 英联邦特惠制
communal property 公有财产；公有产业
communication expenses 通讯费用
Community Preference 欧共体特惠制
commutation of pension 退休金的折算
commuted gratuity 折算酬金
commuted pension gratuity 经折算的退休酬金
Companies Act [United Kingdom] 《公司法令》〔英国〕
Companies Handbook 《上市公司手册》
companies inspector 公司检查员
Companies Liquidation Account 公司清盘帐户
Companies Ordinance: Information to be Included in a Rights Issue Prospectus 《公司条例：供股章程须载有的资料》
Companies Ordinance: Information to be Included in Prospectuses Regarding theValuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》
Companies Registration Officer 公司注册主任
Companies Registry 公司注册处
Companies Registry Trading Fund 公司注册处营运基金
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕
Company Formation and Enforcement Division [Companies Registry] 公司成立及条例执行部〔公司注册处〕
company in which the public are substantially interested 由公众拥有相当权益的公司
company limited by guarantee 担保有限公司
company limited by shares 股份有限公司
company register 公司登记册
company registration fee 公司注册费
company with limited liability 有限法律责任的公司
company's memorandum 公司组织章程
company's reserve 公司储备
comparative advantage 比较优势；比较利益
compensation 补偿金；赔偿
Compensation Committee [Stock Exchange of Hong Kong Limited] 赔偿委员会〔香港联合交易所有限公司〕
compensation from insurance 保险赔偿
compensation fund 赔偿基金
compensation fund levy 赔偿基金征费
compensation rate 补偿率
Compensation Review Committee 赔偿检讨委员会
compensation scheme 赔偿计划
compensation trade 补偿贸易
compensation value 补偿值
compensatory payment 补偿付款
competition and pricing strategy 竞争与定价策略
competitive edge 竞争优势
competitive price 具竞争力的价格
competitive tender 竞争性投标
Compliance Committee [Stock Exchange of Hong Kong Limited] 监察委员会〔香港联合交易所有限公司〕
component of expenditure 开支组成部分
Composite Consumer Price Index 综合消费物价指数
composite index 综合指数
composite rating 综合评级
composite return form 综合报税表
Composite Securities and Futures Bill 《证券及期货综合条例草案》
composite tax return 综合报税表
composition 组合成分；债务重整协议
composition of earnings 收益组合成分
compound increase 复合增加率；复合增长率
compound interest 复利
compounding or arranging debtor 正就债务作重整或偿还安排的债务人
comprador note 买办票据
comprador order 买办付款令票
comprehensive income tax 综合所得税
comptroller 审计主任
compulsory liquidation 强制清盘
compulsory winding-up 强制清盘
computation 计算；计算表
computational procedure 计算方法
computer audit programme 电脑审计程序；电脑核数程序
concentrated position 集中持仓量
concentration risk 资金集中风险；集中融资风险
concept stock 概念股
concession 特许权；宽减措施；优惠
concession contract 特许经营权合约
concessionary rate 优惠率
concordat 协定；契约；国际监管条约
condition 条件
conditional endorsement 附有条件的背书
conditional offer 有条件要约
conditional sale agreement 有条件售卖协议
conditions of tender 投标章程
Conduct of Business Guidelines (for Licence Holders under the Leveraged ForeignExchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》
conduct of business standard 业务操守准则
Confidentiality Understandings 保密谅解文件
confirmation letter 确认书
confirmation of mail transfer 信汇证明书
Confirmation of Payment 已缴税证明书
confirmed letter of credit 保兑信用证
confirming bank 保兑银行
confiscation order 没收令
connected transaction 关连交易
consensus capitalism 共识资本主义
conservative investor 保守投资者
consideration 代价；对价；约因
consideration issue [listing method] 代价发行〔上市方式〕
consideration other than cash 现金以外的代价
consignee 收货人；代售人
consignment 托运；寄售
consignor 付货人；托运人；寄售人
consolidated account 综合帐目
consolidated account expenditure 综合帐目开支
consolidated balance sheet 综合资产负债表
consolidated cash deficit 综合现金赤字
consolidated cash surplus 综合现金盈余
consolidated enterprises sectorial index 综合企业分类指数
consolidated net earnings 综合净收益；综合净盈利
consolidated net profit 综合净利润；综合纯利
consolidated policy 综合保单
consolidated price 综合价格
consolidated profit and loss account 综合损益帐；综合损益表
consolidated public sector expenditure 公营部门综合开支
consolidated revenue account 综合收入帐
consolidated shareholders' fund 综合股东资金
consolidation of shares 股份合并
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期
consortium company 财团公司
consortium loan 银团贷款
constant dollar figure 固定币值
constant market price 固定市价
constant price 固定价格
constant price series 固定物价计算数列
constant rate 固定比率
constituent stock 成分股
constitution 章程；组织章程
construction output 建造产出量
constructive trust 法律构定信托
consultant accountant 顾问会计师
consultant's fee 顾问费
Consultation Paper on Proposed Regulation on Share Margin Financing 《监管股票按贷财务的建议谘询文件》
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 《有关联交所检讨董事资格的程序的谘询文件》
consumer behaviour 消费者行为
Consumer Council 消费者委员会
consumer credit financing operation 消费者信贷业务
consumer demand 消费者需求
consumer durables 耐用消费品
consumer expenditure 消费开支
consumer goods 消费品
consumer market 消费市场
consumer price 消费物价
Consumer Price Index [CPI] 消费物价指数
Consumer Price Index (A) 甲类消费物价指数
Consumer Price Index (B) 乙类消费物价指数
Consumer Price Index Classification System 消费物价指数分类法
Consumer Price Index Report 《消费物价指数月报》
Consumer Price Index series 消费物价指数系列
consumer price inflation 消费物价上涨
Consumer Representative Action Fund 消费者集体诉讼基金
consumer sentiment 消费意欲
consumer spending 消费开支；消费支出
consumption expenditure 消费开支
consumption pattern 消费模式
consumption product 消费产品
consumption tax 消费税
contango 交易延期费；延期交割费；期货溢价
contingencies warrant 紧急拨款令；应急支款授权书
contingency 应急费用；意外开支准备金
contingency allowance 应急准备金
contingency sum 应急费用；意外开支准备金
contingent assets 或有资产
contingent debt 或有债权；待确定债务
contingent interest 待确定的权益
contingent liabilities 或有负债
contingent profit 或有利润
contingent right 或有的权利
continue to hold a deposit 继续持有存款
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕
continuing rent 连续租金
continuing trustee 留任受托人
continuous licensing system 长期持牌制度
Continuous Net Settlement System [CNS System] 持续净额交收系统
contra account 对销帐户
contra flow 资金回流
contra item 对销项目
contra transfer 对销转拨
contract 合约
contract for difference 差价合约
contract for service 服务合约
contract for settlement 平仓合约
contract note 成交单据
contract of copartnery 合伙合约
contract of indemnity 弥偿合约
contract of insurance 保险合约
contract of reinsurance 再保险合约
contract price 合约价格
contracting party 订约人；立约人；缔约国
contractual agreement 合约协议
contractual commitment 合约承担
contractual joint venture 合约式联营企业
contractual mutual fund 合约互惠基金
contractual right 合约权利
contractual savings fund 合约储蓄基金

contributed surplus 实缴资本盈余
contribution 出资；供款；捐款；分担款项
contribution account 供款帐户
contribution to gross domestic product 在本地生产总值中所占比率
contribution to investment 出资额
contribution to pension fund 退休金供款
contributor 供款人；出资人；捐助人
contributory 分担人
contributory scheme 供款计划
contrived cessation of business 有预谋的停业
control 控制权；控制；管制
control of a company 公司的控制权；公司控股权
control of business 业务的控制权
controlled company 受控制公司
controller 控制人；控权人；会计长
controller of an authorized institution 认可机构控权人
controlling company 控股公司
controlling interest 控制权益；控股权益
controlling officer 管制人员
controlling officer's report 管制人员报告
controlling shareholder 控股股东；持有控股权的股东
Convention on the Settlement of Investment Disputes between States and Nationsof Other States 《关于解决国家与他国国民之间的投资争端的公约》
conventional lending 传统放款；常规放款
conversion 兑换；换算；转换〔证券〕
conversion factor 换算因数
conversion of stock 公债的转换
conversion rate 兑换率；换算率；转换价格〔证券〕
convertibility 可兑性；兑换性；自由兑换
convertibility undertaking 兑换保证
convertible 可兑换；可换股
convertible currency 可兑换货币
convertible debenture 可转换债权证
convertible loan stock 可转换股的债权股额
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额
conveyance 转易；转易契；财产转让证书
conveyance of property 财产转让
conveyance on sale 售卖转易契
conveyancing fee 业权转易费
conveyancing scale charges 物业转易收费标准
cooling-off period 冷静期
co-owner 共同拥有人；分权共有人
co-partner 共同合伙人
co-partnership 共同合伙
Copenhagen Stock Exchange 哥本哈根证券交易所
core capital 核心资本
Core Operational and Financial Risk Management Controls for Over-the-CounterDerivatives Activities of Registered Persons 《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》
Core Principles for Effective Banking Supervision [Basle Committee] 《有效监管银行业的主要原则》〔巴塞尔委员会〕
cornering “夹仓”；轧空；囤积居奇
corporate borrower 借款公司；借款机构
corporate business 公司企业；公司业务
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 企业传讯部〔香港联合交易所有限公司〕
corporate customer 公司客户
corporate dealer 公司交易商
Corporate Finance Division [Securities and Futures Commission] 企业融资部〔证券及期货事务监察委员会〕
Corporate Finance (D.T.C.) Limited 协联财务有限公司
Corporate Finance Fees Rule 《与公司财务有关的费用规则》
corporate governance 公司管治
corporate income tax 公司所得税
corporate investment adviser 公司投资顾问
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕
corporate plan 公司计划
corporate practice 执业法团
corporate profits tax 公司利得税
corporate savings 公司储蓄
corporate service tax 公司服务税
corporate signature 法团的签名
corporation 法团；公司
corporation bond 公司债券
corporation stock 公司股证；地方债券〔英国〕
corporation tax 公司税
correction phase of stock market 股市调整期
Correctional Services Industries Suspense Account 惩教工业暂记帐
corrective affidavit 修正遗产申报誓章
correspondent bank 代理银行
Cosmos Finance Limited 宇宙财务有限公司
cost 成本；费用；价格
cost centre 成本中心
cost competitiveness 成本竞争力
cost control 成本控制；成本管理
cost convention 原值成本法；成本惯例
cost effectiveness 成本效益；经济效益
cost efficiency 成本效率
cost element 成本要素
cost flow 成本流转
cost input 投入资金
cost management information system 成本管理资料系统
cost of an asset 资产成本
cost of borrowing 借贷成本
cost of capital 资本成本；资金成本
cost of installation 安装费
cost of issue 招股费用；发行股份费用
cost of living 生活费用
cost of transmitting 传送费用
cost overrun 成本超支
cost price 成本价格
cost price structure 成本价格结构
cost to the revenue 政府收入的损失；政府减少的收入
cost-benefit analysis 成本效益分析
cost-benefit study 成本效益研究
cost-book company 以成本帐原则组成的公司
cost-effectiveness analysis 成本效益分析
costing 成本计算；成本计算法
costing and pricing policy 成本及定价政策
costing exercise 成本计算工作
costing review 成本检讨
cost-of-living allowance 生活津贴
cost-of-living index 生活指数；生活费用指数
cost-plus pricing 成本加成定价法
cost-push inflation 成本推动的通货膨胀
cost-recovery basis 收回成本的原则
cost-related charges 依成本而定的收费
cost-related fee 依成本而定的收费
co-surety 共同担保人
co-trustee 共同受托人
cotton futures 期棉
Council of SEHK 联交所理事会
Council of the Hong Kong Society of Accountants 香港会计师公会理事会
counterclaim 反申索
counterfoil 联页〔收据〕；存根〔支票〕；票根
counter-guarantee 反担保
counter-inflationary policy 反通货膨胀政策
countersignature 副署签名；连署签名
country debt provisioning 债务国坏帐准备
country of beneficial ownership 实益拥有国
coupon 息票；赠券
coupon rate 息票利率
cover 保证金；承保范围；补仓
cover note 临时保单
cover short position 补仓；填平空仓
coverage 保额；承保范围
covered call 备兑认购期权
covered option 备兑期权
covered warrant 备兑认股权证
crash 狂泻；暴跌；崩溃
creation of new heads and subheads 开立新总目及分目
credit 信用；信贷；信用证；贷项
credit advice 贷项通知书
credit agency 征信所；信用调查机关
Credit Agricole Indosuez 东方汇理银行
credit arrangement 信贷安排
credit balance 贷方结余
credit card 信用卡
credit card scheme 信用卡计划
Credit Commercial de France 法国商业银行
Credit Committee 贷款委员会
credit control 信贷管制
credit conversion factor 信贷换算因数
credit easing 放宽信贷
credit exposure 信贷风险
credit facility 信贷安排；信贷融通；信用透支
Credit Guarantee Scheme 信贷保证计划
credit item 贷项
credit limit 信贷限额
Credit Lyonnais 里昂信贷银行
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司
credit rating 信贷评级
credit rating agency 信贷评级机构
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕
credit risk 信贷风险
credit sale 赊销；赊售
credit side 贷方
credit squeeze 信贷紧缩；收紧信贷
credit to... 记入……帐目
credit to be given against tax 税款抵免
credit transfer 信贷转帐；信用转帐
credit union 储蓄互助社
Credit Union League of Hong Kong 香港储蓄互助社协会
creditor 债权人
creditor's petition 债权人的呈请书
creditworthiness 信誉；信用可靠程度
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀
criminal bankruptcy 刑事破产
criminal bankruptcy order 刑事破产令
criminal bankruptcy petition 刑事破产呈请书
criterion for credit 授信原则
critical path analysis 关键路线分析法；要径分析法
cross rate 套价；套汇汇率；交叉汇率
cross-currency settlement risk 跨国货币结算风险
crossed cheque 划线支票
crossed trade 交叉买卖；交叉盘买卖
Cross-Harbour Tunnel Passage Tax 海底隧道使用税
cross-holding 相互持股；交叉持股
cross-margining 跨市场保证金制度
cross-referencing system 相互参照系统
cross-subsidization 互相资助；互相津贴
Crown Agent 英联邦代办
crude activity rate 粗略经济活动率
crude econometric model 粗略计量经济模式
culpable insider dealing 应受谴责的内幕交易
cum dividend 连股息
cumulative appreciation 累积升值；累积增值
cumulative deficit 累积赤字；累积亏损
cumulative dividend 累积股息
cumulative financial position 累积财政状况
cumulative realized investment 累积的已实现投资
currency 货币
currency adjustment factor 货币调整因子；币值调整因素
currency board arrangement “货币发行局”制度
Currency Board Operations Sub-Committee 货币发行委员会
Currency Committee [Hong Kong Futures Exchange Limited] 货币委员会〔香港期货交易所有限公司〕
currency crisis 货币危机
currency denomination 货币面值
currency futures 货币期货；外汇期货
currency futures contract 货币期货合约；外汇期货合约
currency in circulation 流通货币
currency matching 货币配对
currency note 纸币；钞票
currency option 货币期权
currency swap 货币掉期；货币互兑；货币互惠信贷
currency warrant 货币认兑证；货币认股权证
current account 往来帐户；支票户口；经常帐目
current assets 流动资产
current domestic value 现行本地价格
current liabilities 流动负债
current market price 当时市价；现时市价
current price 当时价格；现时价格
current price series 当时物价计算数列
current year rules of assessment 当年度评税规则
cushion 缓冲；缓冲时限〔债券〕
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额
custodian 保管人
custodian trustee 保管受托人
custody 保管
customer 客户
customer lending 客户贷款
customer statement 客户对数单；客户结单
cut loss “斩仓”；减少损失
cut margin “斩仓”
cut-off date 截止日期
cut-throat competition 割喉式竞争；恶性竞争
cycle of activity 活动循环；商业循环
cyclical fluctuation 周期性波动
cyclical inflation 周期性通货膨胀
cyclical nature of the economy 经济的周期性情况

D:

D.A.H. Private Bank Limited 安新私人銀行有限公司
Dah Sing Bank Limited 大新銀行有限公司
Dah Sing Finance Limited 大新財務有限公司
Dai-Ichi Kangyo Bank Limited 第一勸業銀行
daily expenditure record book 每日開支記錄冊
Daily Quotations for Stock Market 《股票市場日報表》
Daily Quotations for Stock Options 《股票期權日報表》
daily stock price 每日股價
daily turnover 每日成交額
Daishi Bank, Ltd. 第四銀行
Daiwa Bank, Limited 株式會社大和銀行
Daiwa Overseas Finance Limited 大和海外財務有限公司
damages 損害賠償
Danish Krone [DKK] 丹麥克郎
Dao Heng Bank Limited 道亨銀行有限公司
Dao Heng Finance Limited 道亨財務有限公司
date of listing 上市日期
date of maturity 到期日
date of payment 付款日期；繳付日期
date of transfer 轉讓當日；轉讓日期
date of value 起息日期
dated securities 定期證券
day end liquidity 日終流動資金
day margin 當日保證金；即市按金
day order 當日訂單；即日指示
day trade 當日平倉買賣
day trade transaction 即日平倉交易；當日交易；“即日鮮”
de facto control 實際控制權
de minimis exemption 低額豁免
deal 買賣；交易
dealer 交易商；證券商；出市代表；出市員
Dealer's Deposits Fund 交易商按金基金
dealer's representative 交易商代表
dealing 交易；買賣
dealing day 交易日
dealing director 交易董事；證券商董事
dealing in gold options 黃金期權買賣
dealing in securities 證券交易；證券買賣
dealing partnership 交易合夥商行；交易合夥
dealing room “盤房”
death duties and costs 死亡稅及費用
debenture 債權證；債券；信用債券
debenture holder 債權證持有人
debenture stock 債權股證
debenture trust deed 債權證信託契約
debit 借項；借方；記入借方的款項
debit advice 借項通知書
debit balance 借方結餘
debit item 借項
debit side 借方
debt 債項；債權
debt certificate債務證明書
debt collection agency 收數公司
debt due 所欠債項
debt financing 債務融資；舉債籌資
debt instrument 債務票據
debt market 債務市場
debt on a recognizance 簽保所致的債項
debt paper 債務票據
debt payable at a future time 將來到期償付的債項
debt reorganization 債務重整
debt repayment 償債；償還借款；償還債務
debt securities 債務證券
debt securities market 債務證券市場
debtor 債務人
debtor firm 債務人商號
debtor's interest 債務人權益
debtor's share 債務人擁有額
debt-to-equity ratio 債務與資本比率；負債與權益比率
deceased debtor 已故債務人
deceased partner 已故合夥人
deceased taxpayer 已故納稅人
decelerated growth 增長放緩
decelerating trend 放緩趨勢
declaration 聲明書；公布；申報；報單
declaration of bankruptcy 宣布破產
declaration of dividend 宣布分派股息
declaration of inability to pay debts 無能力償付債項聲明書
declaration of insolvency 無力償還債務聲明
declaration of solvency 有償債能力聲明
declaration of trust 信託聲明；信託聲明書
Declaration on Cooperation and Supervision Covering International FuturesMarkets 《關於國際期貨市場的合作和監管的聯合聲明》
Declarations of Cooperation on Investment Management Persons 投資管理合作聲明
declared return 已公布收益
decline 下跌；衰退
decontrol 解除管制
deduct 扣除
deductible 可扣除；免賠額〔保險〕
deduction 扣除；扣減；扣除額；扣除項目
deduction for expenses of self-education 個人進修開支扣除額
deed 契據；契約
deed of guarantee 擔保契約；保證契據
deed of indemnity 賠償契據；還款保證書
deed of settlement 授產契；組織安排契據
deed of surrender 放棄契據
defalcation 虧空公款；侵吞公款
defamation 誹謗
default 拖欠；違約；失責行為
default in payment 拖欠付款
default procedure 失責處理程序
default proceeding 失責處理程序
default rule 失責處理規則
defaulter 拖欠稅款人；失責人；違約者
defaulting broker 失責經紀
defective title 所有權欠妥
deferral 遞延項目
deferred annuity 延期年金
deferred expenses 遞延費用
deferred income 遞延收入
deferred life annuity 延期人壽年金
deferred pay 延付薪酬
deferred payment 遞延付款
deferred share 延遲派息股；遞延付息股份
deficiency 虧絀；不敷；不足之數；短缺
deficiency grant 不敷補助金
deficiency subvented organization 接受不敷補助金的機構
deficit 赤字；逆差；虧損；虧欠額
deficit financing 赤字財政；赤字籌資
deficit on capital account 非經常帳赤字
deflated by…以……平減
deflation 通貨緊縮
deflationary force 通貨緊縮力量
deflator 平減物價指數
defraud 詐騙
defrauded investor 被詐騙的投資者
defray 支付；扣除
defunct company 已倒閉公司
del credere agent 保付貨款代理人；擔保付款代理人
delegate 轉授
delegate trust 轉委信託
delinquency rate 拖欠率；過期還款比率
delinquent account 怠帳；逾期未收帳款
delisting 除牌；取消上市資格；取消掛牌資格
delivered price 交貨價
delivery 交收；交割〔證券〕；交付
delivery failure 交收失誤
delivery month 交收月份
delivery note 交貨單；付貨通知書
delivery order 提貨單；交割單
Delta Asia Credit Limited 匯業信貸有限公司
demand deposit 活期存款
demand draft [D/D] 即期匯票
demand draft rate 即期匯票匯率
Demand for Provisional Salaries Tax 暫繳薪俸稅通知書
Demand for Rates 徵收差餉通知書
Demand for Tax 繳稅通知書
demand inflation 需求引起的通貨膨脹；需求通脹
demand loan 活期放款
demand loan secured 活期質押放款；活期擔保放款
demand loan unsecured 活期信用放款
demand note 即期票據；繳稅通知書；繳款通知書
dematerialization of share certificate 股票非實物化
demonetization 停止通用；非貨幣化
demonetized currency note 停止通用紙幣
Den Norske Creditbank 挪威信貸銀行
denomination 面額；面值
departmental capital equipment 部門資本設備
departmental estimates submission 部門呈報預算
departmental expenses 部門開支
Departmental Interpretation and Practice Notes [Inland Revenue Department] 《稅務局釋義及執行指引》
departmental special expenditure 部門特別開支
dependant 受養人
dependent grandparent allowance 供養祖父母或外祖父母免稅額
dependent parent allowance 供養父母免稅額
dependent sibling allowance 供養兄弟姊妹免稅額

Deposit 存款；定金；保證金；暫收款項
deposit account 存款帳戶
deposit at call 通知存款；活期存款
deposit back arrangement 回存安排
deposit charges 存款收費
deposit in lieu of bond 以繳存的款項代替擔保契據
deposit insurance scheme 存款保險計劃
deposit of securities as security for a loan 存放證券作為貸款抵押
deposit protection scheme 存款保障計劃
deposit rate 存款利率
deposit size threshold 最低存款額
deposit taker 接受存款人
depositor 存款人；存戶
depository 保管人；受託人；存管處
depository company 存放公司
depository receipt 寄存單據；保管收據；預託證券
depository share 保管股份
depository system 存管制度；存放制度
Deposit-taking Companies Advisory Committee 接受存款公司諮詢委員會
Deposit-taking Companies Association [DTCA] 接受存款公司公會
deposit-taking company 接受存款公司
deposit-taking licence 接受存款牌照
depreciation 折舊；貶值
depreciation charge 折舊費
depreciation of the exchange value of the Hong Kong dollar港元匯值下降
depreciation reserve 折舊儲備；折舊準備
deregistration 取消登記
deregulation 撤銷管制；放寬管制
derivative 衍生工具
derivative product 衍生產品
derivative warrant 衍生認股權證
derivatives market 衍生工具市場
designated securities 指定證券
designated trade指定行業
determinable interest 可終結的權益
Determination of Commissioner of Inland Revenue 稅務局局長的決定書
determination of cost 成本釐定
determination of net profit 確定純利
Deutsche Bank AG 德國銀行
Deutsche Mark [DEM] 德國馬克
devaluation 貶值；貨幣貶值
Development Bank of Singapore Ltd. 新加坡發展銀行
development control 發展管理；發展管制
Development Division [Companies Registry] 拓展部〔公司註冊處〕
development fund 發展基金；開發基金
development intensity 發展密度
Development Loan Fund 發展貸款基金
development package 發展方案
development parameter 發展參數；發展規範
development potential 發展潛力
development statement 發展綱領
development value 發展價值
deviation 偏差
devisee 土地遺贈繼承人；受遺贈人
devolve 轉予；轉承
Dharmala International Finance Limited 大馬國際財務有限公司
difference 差額
difference account 盈虧通知書；差額帳
differential 差價；息差；差距
differential pricing system 差額收費辦法；差別等級計價法
diminishing assets 遞耗資產
diminishing balance method 餘額遞減法
diminishing return 報酬遞減；收益遞減
diminution 減少；縮減
direct business 直接業務；直接買賣；直接交易
direct cost 直接成本
direct debit authorization 直接付款授權書
direct debit daily settlement system 每日直接付款的結算制度
direct insurance 直接保險
direct insurer 直接保險人
Direct Investment Division [Hong Kong Monetary Authority] 直接投資處〔香港金融管理局〕
direct placement 直接配售
direct remuneration 直接報酬
direct tax 直接稅
direct taxation rate 直接稅稅率
direct trading 直接買賣；直接交易
direct underwriting 直接承保
director 董事；理事
Director of Accounting Services 庫務署署長
Director of Audit 審計署署長
director's fee 董事袍金
director's interest 董事權益
director's remuneration 董事酬金
Disability Allowance Scheme 傷殘津貼計劃
disabled dependant allowance 傷殘受養人免稅額
Disaster Relief Fund 賑災基金
Disaster Relief Fund Advisory Committee 賑災基金諮詢委員會
disbursement 墊付費用；付款項目；支款
discharge 破產解除；清償〔債務〕
discharge of a debt 解除債務；清償債項
discharge order 註銷令
Disciplinary Appeals Committee [Stock Exchange of Hong Kong Limited] 紀律上訴委員會〔香港聯合交易所有限公司〕
Disciplinary Committee [Hong Kong Futures Exchange Limited, Stock Exchange ofHong Kong Limited] 紀律委員會〔香港期貨交易所有限公司；香港聯合交易所有限公司〕
Disciplinary Committee of the Hong Kong Society of Accountants 香港會計師公會紀律委員會
disclaimed property 遭卸棄的財產
disclaimer 卸棄；卸棄書
disclaimer of lease 租契的捨棄；租契卸棄書
disclaimer of property放棄財產
discloseable transaction 須予披露的交易
disclosure 披露；公開；披露事項；資料披露
disclosure of interest 披露權益
disclosure of ownership of shares 披露股權資料；公開股權資料
disclosure package 資料披露方案
disclosure requirement 公開資料規定
discontinuance of business 停業
discount 貼現；折扣；貼水
discount accreted 折價增值
discount amount 折扣數額
discount house 貼現行；貼現公司
discount price 折扣價格
discount rate 貼現率；折扣率
discount securities 貼現證券
discount window 貼現窗
discounted bill 已貼現票據
discounter 貼現行
discretionary account 全權代客投資戶口；全權委託戶口；全權代客買賣帳戶
discretionary grant 酌情補助金
discretionary interest 酌情權益
discretionary subvention 酌情資助金
discretionary trust 全權信託
disequilibrium 不均衡狀態
dishonour a cheque 退票
dishonoured bill 不兌現匯票
dishonoured cheque 空頭支票
disintermediation 非中介化；減少居中融資功能
disponer 財產處置人；分產人
disposable income 可動用收入；可支配的收入；稅後收入
disposal 處置；脫手
disposal price 賣價
dispose of 出售；變賣
disposition 產權處置
disposition in favour of relatives 為使親屬受惠而作出的產權處置
disputed liabilities 有爭議負債
disqualification of director 取消董事資格
disqualification order 取消資格令
disregarded income 計算入息豁免額
dissolution 解散
dissolution of partnership 拆夥；合夥解散
distinct account 獨立帳目
distrain 為抵債而扣押財物；扣貨追債；查封
distress 扣押財物；扣押；查封
distress for rent 扣押財物充抵租金
distress warrant 財產扣押令
distributable income 可分配收益
distributable profit 可供派發利潤
distributed assets 經分派資產
distribution 分配；配銷
distribution company 分銷公司
distribution of resources 資源分配
distribution policy 分配政策；派息政策
distributive channel 銷售途徑
distributive trade 分銷業
distributor 分銷商；發行人
diversifying economy 多元化的經濟體系
dividend 股息；紅利；攤還債款
dividend cover 盈利股息比率；股利保證倍數
dividend forfeited 未認領股息註銷
dividend programme 攤還債款程序
dividend warrant 股息證；股息單
dividend withholding tax 股息預扣稅
dividend yield 股息率；股息收益率
divisible revenue 可予分配的收益
DKB Asia Limited 第一勸銀亞洲有限公司
document文件；單據
document against acceptance [D/A] 承兌交單
document against payment [D/P] 付款交單
Document Index 公司文件索引
document of title 業權文件；所有權文件
documentary acceptance bill 跟單承兌匯票
documentary bill 跟單匯票
documentary credit 跟單信用證
documentary payment bill 現付押匯票；憑單付款匯票；付款跟單匯票
dollar area 美元區
domestic concern 本身的業務
domestic credit expansion [DCE] 本地信貸膨脹
domestic demand 本地內部需求；國內需求
domestic demand deflator 本地內部需求平減物價指數
domestic expenses 家庭開支
domestic export 本地產品出口；國內出口
domestic lending 本地貸款；在本港使用的貸款
domestic liabilities 本地負債
domestic money supply 本地貨幣供應量；國內貨幣供應
domestic property price index 住宅物業價格指數
domestic rental index 住宅樓宇租金指數
domestically generated inflation 內部產生的通貨膨脹；內致通脹
domicile 註冊地；本籍
donation 捐款；捐獻；捐贈
donee 受贈人
donor 捐贈人
door-to-door canvassing for sale 逐戶兜售
dormant account 不活動帳戶；不活躍帳戶
dormant assets 未用資產；閒置資產
dormant company 不活動公司；已停止業務的公司
dormant partner 不活躍合夥人；隱名合夥人
double entry system 複式簿記制度
double taxation 雙重課稅
double taxation arrangement 雙重課稅安排
double taxation relief arrangement 寬免雙重課稅安排
double-digit growth 兩位數字的增長
double-digit level 兩位數字的水平
doubtful debt 呆帳；呆債；可疑債務
doubtful loan 可疑貸款；難以收回的貸款
Dow Jones Average 杜瓊斯平均指數；道瓊斯股票平均價格指數
Dow Jones Index 杜瓊斯指數；道瓊斯股票價格指數
Dow Jones Industrial Average 杜瓊斯工業平均指數；道瓊斯工業股票平均價格指數
down limit 跌停板
down market 跌市
down payment 首期付款
down reversal 回跌
downside risk 下跌風險
downside trend 跌勢
downswing 下降趨勢；衰退時期
downturn 市況逆轉；市況回落
downward adjustment 向下調整
downward movement 走勢偏軟
downward trend 下跌趨勢；向下趨勢
draconian revenue measure 嚴厲的徵稅措施
draft 匯票
draft estimates 預算草案
draft estimates of expenditure 開支預算草案
draft estimates of revenue 收入預算草案
dragon bond 小龍債券
drawback 退稅；退款
drawdown period 貸款支用期；提款期
drawee 受票人；匯票付款人
drawee bank 受票銀行；付款銀行
drawer 出票人；發票人
drawing account 提款帳戶
Dresdner Bank AG 捷能銀行
drop 下跌；回落
DTB Deutsche Terminborse 德國期權及期貨交易所
dual listing 雙重上市；雙重掛牌
due date for payment 應付款的日期；付款到期日
due day 到期日；繳稅日期
dues 應付款項；應付費用；應付稅款
dull trading 交投呆滯
dumping 傾銷；拋售
duplication of supervision 雙重監管
Dutch Guilder [NLG] 荷蘭盾
dutiable agricultural and industrial products 應課稅的工農業產品
dutiable commodities control system 應課稅品管制系統
dutiable commodities permit 應課稅品許可證
dutiable commodity 應課稅品
dutiable estate 應繳稅的遺產
duty 稅；關稅；應課稅品稅項
duty assessed on a specific basis 按量評估的稅項
duty differential 稅率差距
duty free 免稅
duty in arrears 欠稅
duty on alcohol 酒精稅
duty on hydrocarbon oil 燃油稅
duty on liquor 酒稅
duty on petrol 汽油稅
duty on tobacco 煙草稅
duty paid 已繳納稅款；關稅已付
duty rate 稅率
duty reduction 減稅
duty-paid goods 已完稅貨品

E:

earmarked fund 预留款项；指定用途的款项
earmarked grant 指定用途补助金
earmarked growth 拟定增长
earned premium 满期保费
earnings 收入；收益；盈利
earnings per share [EPS] 每股盈利
earnings tax 所得税；入息税
ease 放缓；缓和；轻微下跌
ease back 回软
East Asia and Oceanian Stock Exchanges Federation 东亚及大洋洲证券交易所联会
East Asia Credit Company Limited 东亚授信有限公司
East Asia Finance Company, Limited 东亚财务有限公司
East Asia Section [Financial Services Bureau] 东亚经济分析组〔财经事务局〕
East Asian Stock Exchange Conference [EASEC] 东亚证券交易所联合会议
econometric model 计量经济模式
econometrician 计量经济学家
econometrics 计量经济学
economic adjustment 经济调控
economic aggregate 经济总体数字
Economic Analysis Division [Financial Services Bureau] 经济分析部〔财经事务局〕
economic and monetary union [EMU] [European Union] 经济和货币联盟〔欧洲联盟〕
Economic and Social Commission for Asia and the Pacific [ESCAP] [UnitedNations] 亚洲及太平洋经济社会委员会〔亚太经社会〕〔联合国〕
Economic Commission for Europe [ECE] [United Nations] 欧洲经济委员会〔联合国〕
economic cost 经济成本
economic cycle 经济周期
economic depression 经济萧条
Economic Division [Hong Kong Monetary Authority] 经济研究处〔香港金融管理局〕
economic forecast 经济预测
economic framework 经济架构
economic fundamentals 基本经济因素
economic geography 经济地理
economic growth 经济增长
economic implication 对经济的影响
economic indicator 经济指标
economic infrastructure 经济基础建设
economic life 经济年限；经济寿命；符合经济效益的使用年限
economic model 经济模式
economic outlook 经济展望；经济前景
economic performance 经济表现；经济实绩
economic recession 经济衰退
economic recovery 经济复苏；经济复原
Economic Reporter 《经济导报》
economic restructure 经济结构重整；经济转型
Economic Review Committee 经济检讨委员会
economic sanction 经济制裁
economic sector 经济部门；经济成分
economic service 经济服务
Economic Services Bureau [ESB] [Government Secretariat] 经济局〔政府总部〕
economic slowdown 经济放缓
economic stabilization programme 经济稳定计划
economic support 经济支援
economic system 经济体系
economic variable 经济变数
economic viability 经济可行性
economically active person 从事经济活动的人士
economically active population 从事经济活动的人口
economically inactive population 非从事经济活动的人口
Economist, The 《经济学人》
economy 经济；经济体系
economy of scale 规模经济
edge down 渐落；微降
edge up 渐升；微升
education subvention 教育资助金
Edward Wong Credit Limited 安泰授信有限公司
effective exchange rate index [EERI] 实际汇率指数；有效汇率指数
effective exchange rate index of Hong Kong dollar 港汇指数；港元汇率指数
effective rate of interest 实际利率
effective rate of tax 实际税率
effectively risk-free investment 无实际风险投资
efficiency bonus 考绩花红
elasticity factor 弹性因素
elasticity of price 物价弹性；价格弹性
elderly residential care expenses deduction 长者住宿照顾开支的扣除额
Electrical and Mechanical Services Department Suspense Account 机电工程署暂记帐
Electrical and Mechanical Services Department Vehicle Maintenance ServicesSuspense Account 机电工程署车辆维修暂记帐
Electrical and Mechanical Services Department Workshop Services SuspenseAccount 机电工程署工场服务暂记帐
Electrical and Mechanical Services Trading Fund 机电工程营运基金
electronic banking 电子银行服务
electronic broker 电子经纪
electronic clearing system 电子结算系统
Electronic Mail Stock Information Service [EMSIS] 电子传递股市资讯服务
electronic order matching and execution/clearing system 电子自动对盘及执行／结算系统
electronic payment system 电子付款系统
electronic trading system 电子交易系统
electronic transfer system 电子转帐系统；电子转帐制度
Emergency Relief Fund 紧急救援基金
Emergency Relief Fund Committee 紧急救援基金委员会
Emerging Asian Bond Market Conference 新兴亚洲债券市场会议
emerging market 新兴市场
emolument 薪酬
employed capital 已运用资本
employed population 就业人口
employees' bonus 雇员红利
Employees Compensation Assistance Fund 雇员补偿援助基金
employees' compensation insurance 雇员补偿保险
employees' share option scheme 雇员股份认购权计划
employees' share purchase scheme 雇员股份购买计划
employees' share scheme 雇员股份计划
Employer's Return of Remuneration and Pensions 雇主填报的薪酬及退休金报税表
employment 就业
employment of funds 资金运用
employment of profit 有收益的受雇工作
encumbrance 产权负担
end investor 最终投资者
endaka [Japanese] “圆高”〔日语〕；日圆高企
endorsee 承背书人
endorsement 背书
endorsement in blank 空白背书
endorser 承兑人；背书人
endowment 储蓄保险
end-user 最终使用者；真正“用家”
Enforcement Division [Securities and Futures Commission] 法规执行部〔证券及期货事务监察委员会〕
enforcing payment 强制执行付款规定
enhanced offer 价值较高的要约
enterprise 企业
entertainment tax 娱乐税
entrepreneur 企业家
entrepreneurship 企业家精神；企业家身分
entrustment basis 以信托形式
equal share 相等份额
equilibrium 均衡；平衡
equilibrium real exchange rate 均衡实质汇率
Equitable Banking Corporation 建南银行
equitable benefit 公平利益
equitable charge 衡平法押记
equitable estate 衡平法产业权
equitable interest 衡平法权益
equitable mortgage 衡平法上的按揭
equitable owner 衡平法上的拥有人
equity 股本；股权；股票；权益；产权
equity earnings 权益股收益；参股收益
equity financing 股本融资；发行股票筹措资金
equity holding 股份持有；股权持有
equity interest 股本权益
equity investment 股本投资；注入资本
equity joint venture 股份式合营企业
equity market 股本市场；股票市场
equity of redemption 衡平法上的赎回权
equity securities 权益证券；股本证券
equity share 权益股；普通股
equity share capital 权益股本
equity trading system 股票买卖制度
equity warrant 股本认股权证
equity-related contract 与股权联系的合约
escape clause 免责条款；例外条款
escrow account 托管户口；记帐帐户
established fiscal policy 既定财政政策
established securities market 具规模的证券市场
establishment ceiling 编制上限
Establishment Subcommittee [Finance Committee of the Legislative Council] 人事编制小组委员会〔立法会财务委员会〕
estate 遗产；产业；财产
estate duty 遗产税
estate duty account 遗产呈报表
Estate Duty Office [Inland Revenue Department] 遗产税署〔税务局〕
estimated additional assessable income 估计的补加应评税入息
estimated additional assessable profit 估计的补加应评税利润
estimated annual rental 预计每年租值
estimated assessment 估计评税
estimated assets 估计资产
estimated expenditure 预算开支；估计开支
estimated expenditure by service 按服务分类的预算开支
estimated growth rate 估计增长率
estimated income 估计入息；估计收入
estimated liabilities 估计负债
estimated net profit 估计纯利
estimated revenue 预算收入；估计收入
Estimates for the year ending 31 March 19XX Volume IA--General Revenue Account 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷一甲部──政府一般收入帐目》
Estimates for the year ending 31 March 19XX Volume IB--General Revenue Account 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷一乙部──政府一般收入帐目》
Estimates for the year ending 31 March 19XX Volume II--Fund Accounts 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷二──基金帐目》
estimates of expenditure 开支预算
Estimates of Gross Domestic Product 《本地生产总值估计》
Euro 欧罗；欧元
Eurobond 欧洲债券
Euroclear 欧洲结算系统
Euroclear Clearance System Co-operative 欧洲结算系统公司
Eurocurrency credit market 欧洲货币信贷市场
Eurodollar 欧洲美元
Eurodollar bond 欧洲美元债券
Eurodollar deposit rate 欧洲美元存款利率
Eurodollar futures 欧洲美元期货
Eurodollar market 欧洲美元市场
Eurodollar rate 欧洲美元利率
Euromoney 欧洲货币
European Bank for Reconstruction and Development [EBRD] 欧洲复兴开发银行
European Commission 欧洲委员会
European Common Market 欧洲共同市场〔共市〕
European Community [EC] 欧洲共同体
European Council 欧洲理事会
European Currency Unit [ECU] 欧洲货币单位
European Development Fund [EDF] 欧洲发展基金
European Economic Community [EEC] 欧洲经济共同体〔欧共体〕
European Futures Clearing Corporation B.V. [Amsterdam] 欧洲期货结算有限公司〔阿姆斯特丹〕
European Investment Bank 欧洲投资银行
European Monetary System [EMS] 欧洲货币体系
European Monetary Union 欧洲货币联盟
European Options Clearing Corporation Holding B.V. [Amsterdam] 欧洲期权结算控股有限公司〔阿姆斯特丹〕
European Options Exchange [Amsterdam] 欧洲期权交易所〔阿姆斯特丹〕
European Social Fund [ESF] 欧洲社会基金
European Union [EU] [developed from the European Community] 欧洲联盟〔欧盟〕〔前身为欧洲共同体〕
Euroyen 欧洲日圆
Euroyen loan 欧洲日圆贷款

evade payment of tax 逃缴税款
evidence of payment 付款证据
ex all [x.a.] 除净
ex coupon [x.c.] 无息票
ex dividend [x.d.] 除息；除股息
ex gratia extinguishment allowance 特惠结业津贴
ex gratia grant 特惠补助金
ex gratia payment 特惠津贴；特惠金
ex rights [x.r.] 除权；除认股权
ex warrant 除证；不附认股权证
examination 审查；讯问；研讯
excess 盈余；超出额；免赔额
excess liquidity 额外流动资金
excess tax paid 多缴的税款
excess value 超额价值
excessive interest rate 过高利率
exchange 兑换；汇兑；交易所
exchange account 兑换帐
exchange bank 外汇银行
Exchange Banks' Association, Hong Kong 香港外汇银行公会
exchange broker 外汇经纪
exchange clearing agreement 外汇结算协定
exchange company 交易所公司
exchange compensation allowance 汇率补偿津贴
exchange contract 外汇合约
exchange contract cancellation note 外汇合约撤销单
exchange control 外汇管制
Exchange Fund 外汇基金
Exchange Fund Advisory Committee [Hong Kong Monetary Authority] 外汇基金谘询委员会〔香港金融管理局〕
Exchange Fund bill 外汇基金票据
Exchange Fund Bills Programme 外汇基金票据计划
Exchange Fund Debt Certificate 外汇基金债务证明书
Exchange Fund debt instrument 外汇基金债务票据
Exchange Fund Guarantee Scheme 外汇基金保证计划
Exchange Fund Investment Limited [EFIL] 外汇基金投资有限公司
Exchange Fund note 外汇基金债券
Exchange Fund Notes Programme 外汇基金债券计划
exchange gain 汇兑增益
exchange loss 汇兑损失
exchange market 外汇市场；汇兑市场
Exchange Member 交易所会员
exchange memo 兑换水单
exchange position 外汇头寸
exchange premium 外汇升水；汇兑溢价
exchange quotation 外汇行情
exchange rate 汇率
exchange rate contract 汇率合约
exchange rate fluctuation 汇率波动
exchange rate index 汇率指数
exchange rate mechanism 汇率机制
exchange rate movement 汇率变动
exchange risk 外汇风险
exchange surcharge 汇兑附加费；汇兑附加税
exchange transaction 兑换交易
exchange value 汇兑价值；交换价值
exchange value of the Hong Kong dollar 港元汇价
exchange-based short selling activity 经交易所进行的卖空活动
exchange-traded derivative 在交易所买卖的衍生产品
excise duty 消费税
excluded property 除外财产
excluded reserve 除外储备
exclusive of rates 不包括差饷
exclusive right 专有权；独有权
exclusivity 专营权
Executive Board of International Monetary Fund 国际货币基金组织执行董事会
Executive Committee [Hong Kong Futures Exchange Limited, Stock Exchange of HongKong Limited] 执行委员会〔香港期货交易所有限公司〕；常务委员会〔香港联合交易所有限公司〕
executive director 执行董事；执行理事
Executive Director (Banking Policy) of Hong Kong Monetary Authority 香港金融管理局助理总裁（银行政策）
Executive Director (Banking Supervision) of Hong Kong Monetary Authority 香港金融管理局助理总裁（银行监理）
Executive Director (External) of Hong Kong Monetary Authority 香港金融管理局助理总裁（外事经研）
Executive Director (Monetary Policy and Markets) of Hong Kong MonetaryAuthority 香港金融管理局助理总裁（货币政策及市场）
Executive Director of Securities and Futures Commission 证券及期货事务监察委员会执行董事
Executive Director (Reserves Management) of Hong Kong Monetary Authority 香港金融管理局助理总裁（储备管理）
executor 遗嘱执行人
executor of small estates 小额遗产的遗嘱执行人
exempt dealer 获豁免交易商
exempt from tax 获豁免缴税
exempt investment adviser 获豁免投资顾问
exempt person 获豁免的人
exempt sum 豁免款项
exempted institution 获豁免机构
exempted loan 受豁免的贷款
exemption 豁免
exemption certificate 豁免证明书
exemption clause 免责条款；豁免条款
exemption from estate duty 豁免遗产税
exemption from property tax 豁免物业税
exemption from rates 豁免差饷
Exemption From Salaries Tax Order 豁免薪俸税令
exemption from stamp duty 免缴印花税
exercise period 行使期
exercise price 行使价格
existing controller 现有控权人
existing licence 现行有效的牌照
existing loan 现有贷款
expectancy of value 预期值
expenditure 支出；开支；费用
expenditure approach 支出计算法；开支计算法
expenditure baseline 开支基线
expenditure commitment 开支承担
expenditure component 开支项目
expenditure for the services of the government 政府服务开支
expenditure guideline 开支指引
expenditure on scientific research 科学研究开支
expenditure on the gross domestic product 本地生产总值开支
expenditure outturn 开支结算
expenditure pattern 开支模式；消费模式
expenditure range 开支范围；开支幅度
Expenditure Summaries 《开支摘要》
expenditure survey 消费统计调查
expenditure-based gross domestic product 以开支为计算基础的本地生产总值
expenditure-based gross domestic product estimate 以开支为计算基础的本地生产总值估计数字
expense 费用；支出；开支
expense disbursement 开支支出
expense loss 开支亏损
export credit 出口信贷
export earnings 出口收益
export financing 出口融资；出口信贷财务
export licence 出口许可证；出口证
export market development programme 出口市场拓展计划
export of goods and services 货物及服务出口
export performance 出口业绩
export value 出口货值
exporter of services 服务出口地
export-led 由出口带动
export-oriented 出口为主；出口导向
exposure 承受风险；收支差〔外汇〕
expressed in Hong Kong dollar 以港元计算
external assets 对外资产
external auditor 外聘核数师；外聘审计师
external claim 对外债权
external commercial relations 对外贸易关系
external competitiveness 对外竞争力
External Department [Hong Kong Monetary Authority] 外事经研部〔香港金融管理局〕
external equilibrium 对外均衡
external fund manager [Exchange Fund] 外聘投资经理〔外汇基金〕
external investor 外来投资者
external liabilities and claims 对外负债和债权
External Managers Division [Hong Kong Monetary Authority] 外聘投资经理处〔香港金融管理局〕
external price competitiveness 对外贸易价格竞争能力
External Relations Division [Hong Kong Monetary Authority] 对外关系处〔香港金融管理局〕
external sovereign debt 对外国债
external trade 对外贸易
externally oriented economy 以外贸为主的经济；倚赖对外贸易的经济
extinguishment allowance 结业津贴
extortionate stipulation 敲诈性的规定
extra allowance 额外津贴
extra statutory concession 法外宽减
extraordinary item 非经常项目；特殊帐项
extrapolation 外推法
extrinsic value 外在价值；非固有价值

F:

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 HongKong 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

G:

gain 收益；增益
garnishee order 债权扣押令
GE Capital Finance Ltd. 通用金融财务有限公司
gearing ratio 资本与负债比率；杠杆比率〔认股权证〕
general acceptance 一般承兑
general account 一般帐目；总帐
general administrator 一般遗产管理人
General Agreement on Tariffs and Trade [GATT] 《关税及贸易总协定》〔《关贸总协定》〕
General Agreement on Trade in Services [GATS] 《服务贸易总协定》
general apportionment 一般分摊
General Arrangements to Borrow [GAB] 《借款总安排》
general body of shareholders 全体股东
general business 一般业务
general capital increase 总增资
general clearing member 一般结算会员
General Consumer Price Index [GCPI] 一般消费物价指数
general crossed cheque 普通划线支票
general crossing 普通划线
general expenses 一般开支
general fund 普通基金
General Household Survey 综合住户统计调查
General Insurance Council [Hong Kong Federation of Insurers] 一般保险总会〔香港保险业联会〕
general ledger 总分类帐
general levy 一般征款
general offer 公开要约；全面收购建议
general partner 普通合伙人
general partnership 普通合伙
general policy 一般保单
general proxy 一般委托书
general rates 一般差饷
general reserve 一般储备金
general revaluation [rates] 全面重估应课差饷租值
general revenue 一般收入；政府一般收入
General Revenue Account [GRA] 政府一般收入帐目
General Revenue Account expenditure 政府一般收入帐目开支
General Revenue Account revenue 政府一般收入帐目收入
general revenue balance 政府一般收入余额
general support grant 一般经费补助金
general warrant 普通拨款令
Generale Belgian Bank (also known as Belgian Bank) 华比银行
generalized system of preference [GSP] 普及特惠制〔普惠制〕
gilt-edged investment 稳当投资
gilt-edged market 金边证券市场
gilt-edged securities 金边证券
Gini Coefficient 基尼系数
global allocation 总拨款；拨款总额
global costing 整体成本计算法
go private 私有化；私营化
go public 上市
godown warrant 仓单
going concern 经营中的机构；持续经营
gold 黄金
gold bullion 金条；黄金
gold bullion held on an allocated basis 特别划分方式持有的黄金
gold bullion market 黄金市场
gold coin 金币
gold coin certificate 金币证明书；金币证
gold coin coupon 金币配给券
gold exchange standard 黄金汇兑本位制
gold futures 黄金期货；期金
Gold Identity Marks Registry 黄金标记注册处
gold market 黄金市场
gold on paper 黄金券；纸黄金
gold, silver and platinum held in physical form 实金、实银及实白金
gold standard 金本位；金本位制
good book debt 可收回的帐面债项
good delivery 合格交货；合格交割
good year 丰年
goods and services 商品及服务；货物与服务
goodwill 商誉；信誉
government bond 政府债券
government consumption expenditure 政府消费开支
government conveyancing 政府产权转易
Government Economist 政府经济顾问
government expenditure 政府开支
government lotteries 政府奖券
Government Lotteries Management Committee 政府奖券管理委员会
government mortgage institution 政府按揭贷款机构
government property 政府财产
government property assets 政府物业资产
Government Regulations 《政府规例》
Government rent 地税；地租
government reserve 政府储备
government revenue 政府收入
government securities consultant 政府证券业顾问
government trading department 参与商业活动的政府部门
government utility 政府公用事业
graduated rate 渐进税率
grant 补助金；拨款
grantor 授予人
gratuitous payment 赏金
gratuity 酬金
gratuity benefit 酬金福利
grey market 暗盘市场；灰市；暗市
grey market trading 暗盘交易
gross amount 毛额
gross capital formation 资本形成总额
gross claim 申索毛额
gross claim paid 已偿付申索毛额
gross commission payable 须付的佣金毛额
gross contract value 合约总值
gross domestic capital formation 本地资本形成总额
gross domestic fixed capital formation 本地固定资本形成总额
gross domestic price capital formation 本地价格资本形成总额
gross domestic product [GDP] 本地生产总值；国内生产总值
gross domestic product at constant (1980) market price 按固定（一九八零年）市价计算的本地生产总值
gross domestic product at factor cost 按生产要素成本计算的本地生产总值
gross domestic product at market price 按市价计算的本地生产总值
gross domestic product by industrial sector 按工业类别计算的本地生产总值
gross domestic product component 本地生产总值的组成部分
gross domestic product deflator 本地生产总值平减物价指数
gross domestic product estimate 估计本地生产总值；本地生产总值的估计数字
gross domestic product per capita 按人口平均计算的本地生产总值
gross expenditure 开支总额；总支出
gross expenses 开支总额；总开支
gross income 收入总额；总收益
gross insurance liabilities 毛保险负债
gross liabilities 总负债
gross loss 毛损；亏损总额
gross margin 毛利
gross margining 总额保证金制度
gross national product [GNP] 本地居民生产总值；国民生产总值
gross output 总产出；总产值；总产量
gross premium 毛保费；保费总额
gross premium income 毛保费收入；保费收入总额
gross principal value 基本价值总额
gross proceeds 总收益
gross proceeds from sales 销售总收入
gross profit 毛利；溢利总额
gross receipt 总收入
gross return 总收益
gross trading income 营业总收入
group account 集团帐目
group consolidated balance sheet 集团综合资产负债表
group loss relief 对集团的亏损给予税项宽免
Group of Seven [G7] 七大工业国
Group of Seven leaders 七大工业国元首
Group of Ten [G10] 十国集团；十国财团组织
group tax relief 集团税项宽减
group trading system 集体贸易制度
grow at a respectable pace 有可观的增长；有不俗的增长率
Growth Enterprise Market Department [Stock Exchange of Hong Kong Limited] 创业板部〔香港联合交易所有限公司〕
growth momentum 增长劲力
growth movement 增长趋势
growth path 增长线；增长途径
growth rate of domestic export 本地产品出口增长率
growth with stability 稳步增长
guarantee 担保；保证
guarantee company 担保公司；保证公司
guarantee corporation 保证法团
guarantee deposit and margin paid 缴付的保证按金
guarantee deposit and margin received 存入的保证按金
guarantee fund 保证基金；担保基金
Guarantee Law 《担保法》
guarantee of bank loan 银行贷款保证
guarantee of due payment 付款保证书
Guarantee Scheme [Stock Exchange of Hong Kong Limited] 担保计划〔香港联合交易所有限公司〕
guaranteed benefit 保证利益
guaranteed debenture 保付债权证
guaranteed line of credit 保证贷款限额
guaranteed note 保证票据；保证单；担保债券
guaranteed surrender value 保证退保现金价值
guarantor 保证人；担保人
guardian 监护人
Guide for Directors of Listed Companies 《上市公司董事指引》
Guide to Applicants [Hong Kong Monetary Authority] 《认可机构开业与经营指引》〔香港金融管理局〕
guideline figure 准则数字
Guideline on Leveraged Foreign Exchange Trading 《杠杆式外汇买卖指引》
Guideline on Minimum Criteria for Authorization 《认可的最低准则的指引》
Guideline on Recognition of Interest [Hong Kong Monetary Authority] 《确认利息收入指引》〔香港金融管理局〕
guideline ratio 准则比率
Guidelines for the Exemption of Listed Companies from the Securities(Disclosure of Interests) Ordinance 《豁免上市公司遵守〈证券（披露权益）条例〉的指引》
Guidelines for the Exemption of Listed Companies from the Share RepurchaseRequirements of S.49BA of the Companies Ordinance 《豁免上市公司遵守〈公司条例〉第49BA条股份购回规定的指引》
guiding exchange rate 指导性汇率
Gulf Cooperation Council 海湾合作委员会
Gunma Finance (Hong Kong) Limited 群马财务（香港）有限公司

H:

H & CB Finance (Hong Kong)Limited 住银金融有限公司
H share Ｈ股
Hachijuni Asia Limited 八十二亚洲有限公司
Hachijuni Bank, Ltd. 八十二银行
half-yearly economic report 半年经济报告
Hang Seng 100 恒生100
Hang Seng Bank Limited 恒生银行有限公司
Hang Seng China Enterprises Index [HSCEI] 恒生中国企业指数〔恒生国企指数〕
Hang Seng China Enterprises Index Futures 恒生中国企业指数期货
Hang Seng Commerce and Industry Sub-index Futures 恒生工商分类指数期货
Hang Seng Consumer Price Index 恒生消费物价指数
Hang Seng Credit Ltd. 恒生存款有限公司
Hang Seng Economic Monthly 《恒生经济月报》
Hang Seng Finance Limited 恒生财务有限公司
Hang Seng Finance Sub-index Futures 恒生金融分类指数期货
Hang Seng Index [HSI] 恒生指数〔恒指〕
Hang Seng Index constituent stock 恒生指数成分股
Hang Seng Index Futures 恒生指数期货
Hang Seng Index futures contract 恒生指数期货合约
Hang Seng Index Futures market 恒生指数期货市场
Hang Seng Index Options 恒生指数期权
Hang Seng London Reference Index 恒生伦敦参考指数
Hang Seng Midcap 50 Index 恒生50中型股指数
Hang Seng Midcap Index 恒生中型股指数
Hang Seng Midcap Index constituent stock 恒生中型股指数成分股
Hang Seng Properties Sub-index Futures 恒生地产分类指数期货
Hang Seng Sub-index 恒生分类指数
Hang Seng Sub-index Futures 恒生分类指数期货
Hang Seng Utilities Sub-index Futures 恒生公用事业分类指数期货
hard currency 硬货币；强势货币
hawking of securities 兜售证券
head 总目
head of expenditure 开支总目
health insurance 健康保险
healthy financial position 财政稳健；财政健全
healthy reserve 充裕储备金；充裕准备金
heavy trading 交投畅旺
hedged position margin 用作对冲的合约按金
hedger 对冲者
hedging 对冲；套戥；套期保值
hedging portfolio 对冲组合
hedging tool 套戥工具
hedging transaction 对冲交易
Helsinki Stock Exchange 赫尔辛基证券交易所
Henderson International Finance Limited 恒基国际财务有限公司
Heritage Foundation [United States] 美国传统基金会
hidden reserve 隐藏储备
high base of comparison 比较基数偏高
"high buy low sell" strategy “高买低卖”策略
high income economy 高收入经济体系
high liquidity 高流动资金额
high value-added 高增值
highest tender 索价最高的投标；出价最高的投标
highways vote 公路拨款
hire-purchase agreement 租购协议；分期付款购物协议
historical cost 实际成本；历史成本；原始成本
HKFE Clearing Corporation Limited 香港期货交易结算有限公司
hold a position 持仓；“仓”
hold in trust 以信托形式持有
hold on the statutory trust 以法定信托形式持有
holder 持有人
holder in due course 当期持有人
holding company 控股公司；母公司
holding of shares 持有股份
holding over of payment 暂缓缴纳
holding over of provisional tax 暂缓缴纳暂缴税
holdover 暂缓缴纳；延缓缴纳
home banking 家居银行服务；家庭银行服务
home loan interest deduction 居所贷款利息的扣除额
Home Ownership Scheme Fund 居者有其屋计划基金
home supervisor 所在国家的监管机构
Hong Kong Annual Digest of Statistics 《香港统计年刊》
Hong Kong Association of Accounting Technicians 香港专业会计员协会
Hong Kong Association of Banks [HKAB] 香港银行公会
Hong Kong Association of Financial Advisors 香港财务顾问学会
Hong Kong Building and Loan Agency Ltd. 香港建屋贷款有限公司
Hong Kong Capital Markets Association 香港资本市场公会
Hong Kong Code of Conduct 《香港经营守则》
Hong Kong Commodity Exchange Limited [now renamed Hong Kong Futures ExchangeLimited] 香港商品交易所有限公司〔现称香港期货交易所有限公司〕
Hong Kong Dollar [HKD] 港元
Hong Kong dollar balance 港元结存
Hong Kong dollar balance feeding back into the financial sector's credit base 港元结存再流入金融界的信贷基础内
Hong Kong dollar bond 港元债券
Hong Kong dollar currency investment 港元货币投资项目
Hong Kong dollar debt securities 港元债务证券
Hong Kong dollar denominated multilateral agency debt instrument 多边代理机构港币债务票据
Hong Kong dollar deposit base 港元存款基本额
Hong Kong dollar exchange transaction 港元兑换交易
Hong Kong dollar financial instrument 港元金融票据
Hong Kong dollar interest rate futures 港元利率期货
Hong Kong dollar loan-to-deposit ratio港元贷款与存款的比率
Hong Kong dollar notes market港币现钞市场
Hong Kong dollar offshore bond海外港元债券

Hong Kong dollar privatesector debt issues私营机构港元债务票据
Hong Kong Economic and Trade Office [HKETO]香港经济贸易办事处
Hong Kong Economic Association香港经济学会
Hong Kong Economic Journal Monthly《信报经济月刊》
Hong Kong Economic Research Centre香港经济研究中心
Hong Kong Economic Trends《香港经济趋势》
Hong Kong Export Credit Insurance Corporation [HKECIC]香港出口信用保险局
Hong Kong Federation of Insurers香港保险业联会
Hong Kong Federation of Stock Exchanges香港证券交易所联会
Hong Kong Financial Executives Institute香港财经行政人员协会
Hong Kong Foreign Bank Representatives Association香港外资银行办事处协会
Hong Kong Foreign Exchange and Deposit Brokers' Association香港外汇及存款经纪同业协会
Hong Kong Forex Association香港外汇同业联会
Hong Kong Franchise Association香港特许经营协会
Hong Kong Futures Exchange Limited [HKFE]香港期货交易所有限公司〔期交所〕
Hong Kong Futures Guarantee Corporation Limited [HKFGC]香港期货保证有限公司
Hong Kong General Business Return香港一般业务报表
Hong Kong General Chamber of Commerce香港总商会
Hong Kong Government Account香港政府帐目
Hong Kong Government securities香港政府证券
Hong Kong in Figures《香港统计数字一览》
Hong Kong Index [HKI]香港指数
Hong Kong Institute of Bankers香港银行学会
Hong Kong Institute of Company Secretaries香港公司秘书公会
Hong Kong Institute of Investment Analysts香港投资分析员公会
Hong Kong Interbank Bid Rate [HIBID]香港银行同业拆入息率
Hong Kong Interbank Clearing Limited香港银行同业结算有限公司
Hong Kong Interbank Offered Rate [HIBOR]香港银行同业拆出息率；香港银行同业拆息
Hong Kong Interbank Rate香港银行同业拆息率；香港银行同业拆息
Hong Kong International Arbitration Centre香港国际仲裁中心
Hong Kong Investment Funds Association [HKIFA]香港投资基金公会〔基金公会〕
Hong Kong Lotteries Board香港奖券管理局
Hong Kong Management Association香港管理专业协会
Hong Kong Monetary Authority [HKMA]香港金融管理局〔金管局〕
Hong Kong Monetary Institutions Association香港金融业总会
Hong Kong Monthly Digest of Statistics《香港统计月刊》
Hong Kong Mortgage Corporation Limited [HKMC]香港按揭证券有限公司〔按揭公司〕
Hong Kong Note Printing Limited香港印钞有限公司
Hong Kong Securities Clearing Company Limited [HKSCC]香港中央结算有限公司〔中央结算公司〕
Hong Kong Securities Institute香港证券学院
Hong Kong Securities Professionals Alumni Association香港证券业同学会
Hong Kong Securities Professionals Association香港证券学会
Hong Kong Securities Training Sponsorship Foundation香港证券业培训赞助基金
Hong Kong Society of Accountants香港会计师公会
Hong Kong Special Administrative Region Government Land Fund [Land Fund]香港特别行政区政府土地基金〔土地基金〕
Hong Kong Stock Exchange香港证券交易所
Hong Kong Stock Exchange All Ordinaries Index香港所有普通股指数
Hong Kong Stockbrokers Association香港证券经纪业协会
Hong Kong treasury bill香港库券
Hong Kong Unit Trust Association香港单位信托基金公会
Hong Kong Venture Capital Association Limited香港创业投资协会有限公司
Hongkong & Shanghai Banking Corporation Ltd.香港上海汇丰银行有限公司
Hongkong Chinese Bank, Limited香港华人银行有限公司
honorarium酬金；车马费
hot money热钱；游资
hotel accommodation tax酒店房租税
hotels sectorial index酒店分类指数
hotels sub-index酒店分类指数
household expenditure住户开支
Household Expenditure Survey住户开支统计调查
household income家庭收入；住户收入
household wealth家庭财富
Housing Capital Works Fund房屋建设工程基金
housing loan房屋贷款
HSBC Investment Bank Asia Ltd.汇丰投资银行亚洲有限公司
HSI Services Limited恒指服务有限公司
Hua Chiao Commercial Bank Limited华侨商业银行
Hua Nan Commercial Bank, Ltd.华南商业银行股份有限公司
Human Resources Department [Stock Exchange of Hong Kong Limited]人力资源部〔香港联合交易所有限公司〕
Hung Kai Finance Company Limited鸿基财务有限公司
hypothecation抵押；押货预支
hypothecation certificate抵押证明书

I：

IBA Credit Limited港基國際財務有限公司
IBU International Finance LimitedIBU國際財務有限公司
idle fund游資；閒置資金
illegal consideration違法代價
illegal loan不合法貸款
immediate interest直接及現有的利益
immediate outlook for the economy經濟近期展望
immediate parties有直接關係的各方
immigration-linked investment scheme與移民有關的投資計劃
immovable property不動產
immunity豁免權；免除責任
implicit price deflator內含平減物價指數
implied indemnity隱含彌償
import and export trade進出口貿易
import and export trade statistics進出口貿易統計數字
import demand進口需求
import deposit scheme進口保證金計劃
import duty進口稅
import price進口價格
import surcharge進口附加稅；進口附加費
imported inflation進口通脹；輸入通脹
imposition of tax課稅；徵稅
imprest account預墊備用金帳戶；定額備用金帳戶
imprest cash預墊備用現金；定額備用現金
imprest fund預墊備用金；定額備用金
imprest warrant預墊備用金令
improper investment不當投資

imputed cost推算成本；設算成本
imputed price估算價格
in absolute cash terms按絕對現金數值
in absolute terms按絕對價值計算
in custody of firm商號保管
in debt負債
in denomination of...以……為單位
in money terms按貨幣計算
in net terms按淨額計算
in nominal terms按名義價值計算
in real terms按實值計算
in relative terms按相對價值計算
in terms of value-added按增值額計算
in the money正在賺錢；當時有利價；資金充裕
in value terms按價值計算
inactive warrant不活躍認股權證
inchoate instrument不完整的票據
Inchroy Credit Corporation Limited英利信用財務有限公司
incidence of taxation納稅負擔
incidental expenses雜項開支
incidental outlay附帶開支
income入息；收入；收益
income after deductions扣除後入息實額
income and expenditure account收支帳；收支結算表；收支表
income approach入息計算法
income band入息組別
income chargeable to salaries tax應課薪俸稅的入息
income collected in advance預收收益
income derived beneficially所得並享有實益的入息
income distribution入息分配；收入分配；收益分配
income from employment受僱的收入
income group入息組別
income level入息水平
income limit入息限額
income payment收益付款
income spectrum入息組別
income statement入息表；收入表；收益表
income tax入息稅；所得稅
income tax authority入息稅主管當局
income threshold入息限額
incomplete return未填妥的報稅表
inconvertible currency不能自由兌換的貨幣
incorporated accountant註冊會計師

incorporated company法團公司；具法團地位的公司
incorporated public officer公職人員法團
incorporation註冊成立
incorrect return內容不確實的報稅表；填報不確的報稅表
incremental value增值；遞增價值
incumbrance產權負擔
incumbrancer產權負擔持有人
indebtedness負債；債項；負債額
indemnify彌償
indemnity彌償；彌償保證
indemnity clause彌償損失條款
indent委託採購單；代購訂單
indenture雙聯契約
independent audit獨立審計
index bond指數債券
index futures指數期貨；期指
index futures contract指數期貨合約
index of average land values平均土地價值指數
Index of Company Names公司名稱索引
index of industrial production工業生產指數
index warrant指數認股權證
indexation指數化；指數調整法
index-linked benefit與指數相連的利益
Indian Overseas Bank印度海外銀行
indicator of inflation通貨膨脹指標；通脹指標
indirect controller間接控權人
indirect cost間接成本
indirect duty間接稅
indirect tax間接稅
individual claim個別申索
individual clearing member個人結算會員
individual concern獨自經營商號
individual consumption個人消費
individual investment adviser個人投資顧問
individual member [Stock Exchange of Hong Kong Limited]個人會員〔香港聯合交易所有限公司〕
Indonesian Rupiah [IDR]印尼盾
Indover Asia Limited印尼海外亞洲有限公司
Industrial and Commercial Bank of China中國工商銀行
Industrial and Commercial International Capital Limited工商國際金融有限公司
Industrial Bank of Japan, Limited日本興業銀行
industrial building allowance工業樓宇免稅額
industrials sectorial index工業分類指數
inflation通貨膨脹；通脹
inflation accounting通貨膨脹會計
inflation rate通貨膨脹率；通脹率
inflationary implication通脹影響
inflationary pressure通脹壓力
inflationary spiral螺旋式上升的通貨膨脹；惡性循環的通貨膨脹；惡性通脹
inflation-related adjustment根據通脹而作出的調整
inflator通貨膨脹指數；增加指數
inflow and outflow of balance of payments國際收支差額的變
inflow of capital資本流入；資金流入
inflow of fund資金流入；資本流入
information disclosure公開資料；資料披露
Information Services Committee [Stock Exchange of Hong Kong Limited]資訊服務委員會〔香港聯合交易所有限公司〕
Information Services Department [Stock Exchange of Hong Kong Limited]資訊服務部〔香港聯合交易所有限公司〕
Information Technology Division [Hong Kong Monetary Authority]資訊科技處〔香港金融管理局〕
Information Technology--Enterprise Systems Department [Stock Exchange of HongKong Limited]資訊科技─企業系統部〔香港聯合交易所有限公司〕

Information Technology--Market and Operation Systems Department[Stock Exchange of Hong Kong Limited]資訊科技─市場及運作系統部〔香港聯合交易所有限公司〕
infrastructural investment demand基礎建設投資需求
ING Capital Markets (Hong Kong) Limited荷蘭國際融資有限公司
in-house transaction內部交易
initial allocation初期撥款
initial allowance初期免稅額
initial amount of provision on account初訂臨時撥款額
initial capital初期資本
initial capital outlay初期資本支出
initial cash allocation初期現金撥款
initial charges首期費用
initial forecast初次預測
initial funding開辦資金
initial input初期投入的資源
initial listing fee首期上市費
initial margin基本按金；首期保證金；初次“孖展”
initial payment期初付款；初期付款
initial public offering [IPO]初次公開招股
initial subscription price
初步認購價格
injection注入資金；注資
injunction強制令
inland bill本地匯票
inland note本地承付票
inner reserve內部儲備
Innovation Loan Scheme [Hong Kong Industrial Technology Centre Corporation]創業貸款〔香港工業科技中心公司〕
input投入；投入的資金；投入的資源
input cost投入資源成本
input-output analysis投入產出分析
inscribed stock記名股票
insider dealer內幕交易者
insider dealing內幕交易；內幕買賣
Insider Dealing Tribunal內幕交易審裁處
insider information內幕消息
insider trading內幕交易
insolvency無力償債；無償債能力
insolvency administration無力償債管理
Insolvency Estate Funds and Accounting System破產／清盤案財產帳戶款項及會計系統
Insolvency Officer破產管理主任
Insolvency Practitioners Committee [Hong Kong Society of Accountants]破產從業員委員會〔香港會計師公會〕
Insolvency Sub-committee [Law Reform Commission]無力償債問題小組委員會〔法律改革委員會〕
insolvent無力償債；無償債能力；無償債能力的人
insolvent company無力償債公司
inspector督察；檢查員；審查員
instalment分期付款
instalment system分期繳付制度
instant tender現場投標
Institute of Actuaries of Australia澳洲精算師學會
Institute of Actuaries of England英國精算師學會
Institute of Securities Dealers證券商協會
institutional fund industry機構基金行業
institutional investor機構投資者
institutional lender機構貸款人
instruction for sale and purchase買賣通知書
instrument文書；票據；契約；文件
instrument of exchange交易票據
instrument of indebtedness借款欠據
instrument of proxy委託文書
instrument of transfer轉讓文書；“過戶紙”
Insurance Advisory Committee保險業諮詢委員會
insurance agent保險代理人
Insurance Agents Registration Board保險代理登記委員會
Insurance Association of Hong Kong香港保險公會
Insurance Authority保險業監督
insurance broker保險經紀
insurance business保險業務
Insurance Claims Complaints Board保險索償投訴委員會
Insurance Claims Complaints Bureau保險索償投訴局
insurance company保險公司
insurance coverage承保範圍；保險總
insurance debt保險債務
insurance fund保險基金
insurance industry保險業
insurance intermediary保險中介人
Insurance Law《保險法》
Insurance Officer保險業監察主任
insurance policy保險單
insurance transaction保險交易
insurance-backed有保險合約作為根據
insured受保人；投保人
insurer保險人；承保人
intangible assets無形資產
intangible property無形財產
integrated accounting system綜合會計制度
intended dividend擬宣布攤還債款
intending borrower擬借款人
intending purchaser有意購買的買家
Inter-American Development Bank泛美開發銀行
interbank borrowing銀行同業拆入

interbank deposit銀行同業存款
interbank fund transfer銀行同業資金往來
interbank liquidity銀行同業流動資金
interbank market銀行同業拆放市場；銀行同業市場
interbank money market銀行同業拆息市場
interbank offered rate銀行同業拆息率；銀行同業拆息
interbank payment system銀行同業支付系統
interbank rate銀行同業利率；銀行同業拆息率
interbank settlement system銀行同業結算系統
inter-branch account聯行帳戶；分行往來帳
intercompany balance公司之間的債項結餘
interdepartmental account內部往來帳
interdepartmental charging system跨部門收費制度
interest利息；權益；利益
interest accrued累積利息；累算利息；應計利息
interest arbitrage利息套匯；套息
interest charges利息收費
interest collected in advance預收利息
interest coupon利息券；息票
interest expenses利息支出
interest in contract合約權益
interest in expectancy預期權益
interest in immovable property不動產的權益
interest in securities證券權益
interest in shares股份權益
interest income利息收入
interest on capital資本利息；股本利息
interest on loan貸款利息
interest on unpaid estate duty欠繳遺產稅須付的利息
interest paid in advance預付利息
interest paid to inter-branches聯行利息支出
interest payment利息付款；支付利息
interest payment allowance利息付款免稅額
Interest Rate Agreement [IRA]《利率協議》
Interest Rate Agreement Working Committee利率協議工作小組委員會
interest rate cap利率上限
interest rate ceiling利率上限
interest rate contract利率合約
interest rate deregulation programme撤銷利率限制計劃
interest rate derivative利率衍生工具
interest rate differential利率差額；息差
interest rate effect利率效應
interest rate futures利率期貨
interest rate margin利率差距
interest rate mismatching利率錯配
Interest Rate Rules [IRR] [Hong Kong Association of Banks]《利率規則》〔香港銀行公會〕
interest rate swap利率掉期
interest rate swap agreement掉期息率協議
interest rate trend利率走勢
interest received from inter-branches聯行利息收入
interest spread利率差距
interest tax利息稅
Interest Tax Deduction Certificate [ITDC]扣除利息稅證明書
interest withholding tax利息預扣稅
interest-bearing有息
interest-bearing account有息帳戶
interest-bearing balance有息結餘
interest-bearing debt certificate有息債務證明書
interest-bearing instrument in foreign currencies外幣有息證券
interest-bearing securities有息證券
interest-free無息的；免息的
interest-free fund不附利息的資金
interest-free loan免息貸款
interest-free loan fund免息貸款基金
inter-exchange dealing越所買賣
interim adjustment grant臨時調整補助金
interim allowance臨時津貼
interim certificate中期證明書
interim deed臨時契約
interim dividend中期股息
interim receiver臨時接管人

interim valuation臨時估價
Intermarket Clearing Corporation [Chicago]跨市場結算公司〔芝加哥〕
Intermarket Risk Management Committee市場風險管理委員會
Intermediaries and Investment Products Division [Securities and FuturesCommission]中介團體及投資產品部〔證券及期貨事務監察委員會〕
Intermediaries Supervision Department [Securities and Futures Commission]中介團體監察科〔證券及期貨事務監察委員會〕
intermediary經紀；中介人；中介機構
intermediate consumption中期消費
intermediate goods中間貨物
intermediate holding company中介控股公司
intermediate income中期收益
intermediate input中期投入的資源
Internal Audit Department [Stock Exchange of Hong Kong Limited]內部稽核部〔香港聯合交易所有限公司〕
Internal Audit Division [Hong Kong Monetary Authority]內部審核處〔香港金融管理局〕
internal auditor內部核數師；內部審計師
internal control內部監控；內部控制
internal cost price structure內部成本價格結構
internal equilibrium內部均衡
internal financing內部融資
internal management team [Exchange Fund]內部管理小組〔外匯基金〕
internal models approach內部模式計算方法
internal rate of return內部回報率；內部收益率
internal revenue本地內部稅收；國內稅收
internal risk management system內部風險管理制度
International Accounting Standards [IAS]國際會計準則
International Accounting Standards Committee [IASC]國際會計準則委員會
International Association of Financial Executives Institutes [IAFEI]國際財經行政人員機構協會
International Auditing Practices Committee國際審計實務委員會
International Bank for Reconstruction and Development [IBRD] [commonly known asWorld Bank]國際復興開發銀行〔一般稱為世界銀行〕
International Bank of Asia Ltd.港基國際銀行
International Bank of Taipei臺北國際商業銀行股份有限公司
International Commodities Clearing House [London]國際商品結算所〔倫敦〕
International Commodities Clearing House Limited [New Zealand, Sydney]國際商品結算所有限公司〔新西蘭；悉尼〕
International Conference of Banking Supervisors國際銀行監理機構會議
International Currency Options Symposium國際外匯期權會議
International Development Association [IDA]國際開發協會
International Events Fund國際盛事基金
International Federation of Accountants國際會計師聯合會
International Federation of Insolvency Practitioners國際破產管理同業聯會
International Finance Corporation [IFC]國際金融公司
International Financial Action Task Force國際金融特別行動組
international financial centre國際金融中心
international financial community國際金融社會
international financial statistics國際金融統計數字
International Fiscal Association國際財政協會
international foreign exchange market國際外匯市場
International Foreign Exchange Master Agreement《國際外匯總協定》
International Institute for Management Development國際管理發展研究所
international investor國際投資者
International Monetary Fund [IMF]國際貨幣基金組織
international monetary market國際貨幣市場
international monetary system國際貨幣制度
International Options Markets Association [IOMA]國際期權市場協會
International Organization of Securities Commissions [IOSCO]國際證券事務監察委員會組織〔國際證監會組織〕
International Standards on Auditing [ISA]國際審計準則
International Stock Exchange [formerly known as London Stock Exchange]國際證券交易所〔前稱倫敦證券交易所〕
interrelated factor互相影響的因素
intervention干預
intervention currency干預市場貨幣
intervention level干預水平
interventionism干預主義
intestate無遺囑者；無遺囑而去世者
in-the-money option價內期權
intra-day low一日內的最低點
intra-day margin call即日追繳保證金；即日追補按金
intra-day repurchase agreement即日回購協議
intrinsic value內在價值；固有價值
introducing agent介紹代理人
introducing broker介紹經紀
Introduction to the Estimates 1996-97《一九九六至九七財政年度預算簡介》
inventory存貨；存貨清單；資產清單；財產目錄
Inventory Control System存貨控制系統
inverse floating rate note反向浮息票據
inverted market倒置市場；逆轉市場
Investigation Unit [Inland Revenue Department]調查科〔稅務局〕
investment投資；投資項目
investment adviser投資顧問
investment advisers' partnership投資顧問合夥商行；投資顧問合夥
investment advisory contract投資顧問合約
investment analyst投資分析員
investment and safekeeping procedure投資和資產保管程序
investment arrangement投資安排
investment bank投資銀行
investment basis投資基準
investment client投資客戶
investment climate投資氣候
investment demand投資需求
investment diversification分散投資
investment expenditure投資開支
investment holding控股投資
investment in new capital equipment對新資本設備的投資
investment in productive enterprise生產企業投資
investment in real estate房地產投資
investment in securities證券投資
investment income投資收入；投資收益
investment intention投資意向；投資意欲
Investment Management Regulatory Organisation [United Kingdom]投資管理監管組織〔英國〕
investment manager投資經理
investment performance投資業績
investment plan投資計劃
investment portfolio投資組合
Investment Products Department [Securities and Futures Commission]投資產品科〔證券及期貨事務監察委員會〕
investment promotion促進投資
Investment Promotion and Protection Agreement促進和保護投資協定
investment representative投資代表
investment return投資回報
investment scheme投資計劃
investment vehicle投資工具
Investment-linked Assurance and Pooled Retirement Funds Committee [Securitiesand Futures Commission]與投資有關的人壽保險及集資退休基金委員會〔證券及期貨事務監察委員會〕
investment-linked assurance scheme與投資有關的人壽保險計劃
investment-linked savings plan與投資有關的儲蓄計劃
investor投資者
Investor Compensation Fund投資者賠償基金
Investor Education and Communications Unit [Securities and Futures Commission]投資者教育及傳訊小組〔證券及期貨事務監察委員會〕
Investor Resources Centre投資者資源中心
Investors and the Stock Market《投資者與證券市場》
invisible trade無形貿易
invoice發貨單；發票
inward cash flow現金流入
inward documentary bill進口跟單匯票
inward investment進口投資；外來投資
inward remittance匯入匯款
in-year management年度內的財政管理工作
irrecoverable tax無法追討的稅款
irregularly endorsed cheque不合規格背書的支票
irrevocable letter of credit不可撤銷信用證
issue發行；發給；發放
issue at a discount按折扣發行
issue by tender招標發行
issue expenses發行費用
issue of shares發行股票
issue price發行價；招股價
issued on a discount basis by tenders通過招標以貼現方式發行
issued share已發行股份；已發行股票
issued share capital已發行股本
issued voting share已發行有表決權股份
issuer發證人；發行人；證券發行者；發行證券機構
issuing bank發證銀行；發鈔銀行
issuing house證券發行公司；證券承銷公司
Italian Lira [ITL]意大利里拉
Iyo Finance (Hong Kong) Limited伊予財務（香港）有限公司

J:

Japan Securities ClearingCorporation
日本证券结算公司
Japanese Association of Securities Dealers Automated Quotations
日本证券交易商自动报价协会
Japanese Securities Finance Company
日本证券金融公司
Japanese Yen [JPY]
日圆
Jardine Fleming Bank Limited
怡富银行
JCG Finance Company, Limited
日本信用保证财务有限公司
Jian Sing Bank Limited
建新银行
Job Costing System
分批成本计算系统
jobber
证券经销经纪；证券批销经纪；“批家”
jobber trade
当日平仓买卖
jobbing business
证券经销业务
jobbing on client

从顾客身上赚价
jobbing system
经销制度；批销制度
joint account
联名户口；联合帐户；共同帐户
joint and several note
共同及各别的承付票
joint assessment
合并评税
joint contract
共同合约
joint creditor
共同债权人
joint debt
共同债项
joint debtor
共同债务人
Joint Declaration on Cooperation and Supervision of Cross-Border InvestmentManagement Activities
《有关监管跨境投资管理活动的联合声明》
joint estate
共有产业
joint estates account
联权共有产业的帐目
Joint Financial Intelligence Unit [Hong Kong Monetary Authority]
联合财富情报组〔香港金融管理局〕
Joint Funding Scheme
联合拨款资助计划
joint holder
联名持有人
joint liability
连带责任；共同责任
joint liquidator
联合清盘人
joint loan
联合贷款
joint owner
联名拥有人
joint ownership
共有权
joint petition
共同呈请书
joint property
联权共有财产
Joint Secretariat of the World Bank Group/International Monetary Fund
世界银行／国际货币基金组织联合秘书处
joint statement
联合启事
joint stock association
合股组织
Joint Technical Working Group [formed by Hong Kong Monetary Authority, StockExchange of Hong Kong Limited and Securities and Futures Commission]
联合技术工作小组〔由香港金融管理局、香港联合交易所有限公司及证券及期货事务监察委员会组成〕
joint tenancy
联权共有
joint tenant
联权共有人
joint total income
共同入息总额
joint venture
合营企业；联营企业；合资企业
joint venture account
合营帐户；合伙帐
joint venture agreement
合营企业协议
joint venture contract
合营合约
joint-stock bank
合股银行
Joint-Stock Companies Act of Norway
《挪威股份公司法》
joint-stock company
合股公司
journal entry
日记帐分录

judgment creditor
判定债权人
judgment debt
判定债项
judgment debtor
判定债务人
judicial trustee

司法受托人
junk bond

劣等债券；垃圾债券
Juroku Bank, Ltd.
十六银行
Juroku International Finance Limited
十六国际财务有限公司

K:

Ka Wah International MerchantFinance Limited
嘉华国际财务有限公司
kabushiki kaisha [Japanese]
株式会社〔日语〕；股份有限公司
Kadoorie Agricultural Aid Loan Fund
嘉道理农业援助贷款基金
Kam Ngan Stock Exchange
金银证券交易所
KBC Bank N.V.
比利时联合银行
KDB Asia Limited
产银亚洲金融有限公司
KEB (Asia) Finance Limited
换银（亚细亚）财务有限公司
kerb market
场外市场
kerb trading
场外交易
Kexim Asia Limited
输银亚洲金融有限公司
key money
“顶手费”；“鞋金”
kickback
回佣；佣金
Kincheng Banking Corporation
金城银行
Kincheng Finance (H.K.) Limited
京城财务（香港）有限公司
Kincheng-Tokyo Finance Company Limited
金东财务有限公司
kite-flying
开空头支票
kiting
开空头支票
kiting cheque
空头支票
KLB Asia Finance Limited
韩国长银有限公司
known contingency
已知的应急费用
known liabilities
已知负债
known spending commitment
已知的开支承担
Kookmin Finance Asia Limited
国银金融亚洲有限公司
Korea Commercial Finance Limited
韩国商业金融有限公司
Korea Exchange Bank
韩国外换银行
Korea First Finance Limited
韩国第一金融有限公司
Korea Stock Exchange
韩国证券交易所
Korean Won [KRW]
南韩圜
Kowloon Stock Exchange
九龙证券交易所
Krugerrand
南非富格林金币
Kuala Lumpur Stock Exchange
吉隆坡证券交易所
Kwangtung Provincial Bank

广东省银行
Kwong On Bank Limited
广安银行有限公司
Kwong On Finance Limited
广安财务有限公司
Kyoto International Finance (Hong Kong) Limited
京都国际财务（香港）有限公司

L:

labour and material cost index
劳工及材料成本指数
LAF bid and offer rates
流动资金调节机制的借入及拆出息率
laissez-faire policy
自由放任政策
land cost element
土地成本因素
Land Fund [Hong Kong Special Administrative Region Government Land Fund]
土地基金〔香港特别行政区政府土地基金〕
land premium
地价
Land Registry Trading Fund
土地注册处营运基金
land revenue
地价收入
land transaction
土地交易
landed cost
抵岸价格；卸岸成本
land-holding company
拥有土地的公司
Laspeyres index formula
拉斯佩尔指数公式
last in, first out method [LIFO method]
后进先出计算法
last recorded price
最后成交价
last trading price
最后成交价
late adjustment
收市后的调整
late stamping
逾期加盖印花
latent reserve
隐藏储备
Law Concerning Merger and Conversion of Financial Institutions of Japan
《日本金融机构的合并和转换的有关法律》
law cost
讼费
law of bankruptcy
破产法
law of diminishing return
报酬递减规律；报酬递减法则
law of insolvency
破产清盘法
lay member [Council of SEHK]
外界理事〔联交所理事会〕
leading indicator
领先指标；领先经济指标
leap-frogging
跳增
lease
租契；租约
leasehold interest
租赁权益；批租权益
leasehold property
批租土地财产
leave pay
假期工资
ledger
分类帐
Ledger Accounting and Financial Information System [LAFIS]
会计及财务资料系统
ledger book
分类帐簿
legacy
遗产；非土地遗赠
legal charge
法定押记
legal cost
讼费
legal estate
法定产业权
legal fee
法律费用
legal interest
法定权益
Legal, Membership and Secretarial Services Division [Stock Exchange of HongKong Limited]
法律、会籍及公司秘书事务科〔香港联合交易所有限公司〕
legal mortgage
法定按揭
legal personal representative
合法遗产代理人
legal tender
法定货币
legal tender notes and coins
法定纸币及硬币
legally binding debt
有法律责任须偿还的债项
legatee
非土地遗赠继承人；受遗赠人
LegCo Ad Hoc Group to Study the Financial Arrangements for the New Airport andRelated Projects
立法会议员研究新机场及有关工程财政事宜小组
LegCo Panel on Economic Services
立法会经济事务委员会
LegCo Panel on Financial Affairs
立法会财经事务委员会
LegCo Subcommittee on the Financing of Airport Core Programme
立法会研究机场核心计划财政事宜小组委员会
Lehman Brothers Finance Limited
美国雷曼兄弟财务有限公司
lend
贷出
lender
贷款人；借出人；放款人
lender of last resort system
最后贷款人制度
lending
贷款；放款
lending agreement
借贷协议
lending margin
贷款利率差价
lessee
承租人
lessor
出租人；批租人
letter of administration
遗产管理书
letter of allotment
配股通知书
letter of assurance
保证书
letter of comfort
银行联系证明书；信心保证书
letter of confirmation
证实书；确认书
letter of credit [L/C]
信用证；信用状
letter of guarantee
保证书
letter of hypothecation
押汇质权书；银行抵押书；质押书
letter of indemnity
赔偿保证书；认赔书；偿还税款保证书
letter of indication
签印证明书
letter of intent
意向书
letter of release
同意释款书
letter of renunciation
放弃书
level off
趋向平稳；趋平
level playing field
公平竞争的环境
leverage
杠杆作用；杠杆比率
leveraged buy-out
杠杆式收购
leveraged foreign exchange contract
杠杆外汇合约
leveraged foreign exchange trader
杠杆式外汇买卖商
leveraged foreign exchange trader's representative
杠杆式外汇买卖商代表
leveraged foreign exchange trading
杠杆式外汇买卖
Leveraged Foreign Exchange Trading Ordinance Arbitration Panel [Securities andFutures Commission]
杠杆式外汇买卖条例仲裁委员会〔证券及期货事务监察委员会〕
leveraged leasing
杠杆租赁；融资租赁
leveraged market
杠杆市场
leviable transaction
可征费交易
levy
征费；征款
liability
负债；法律责任
liability for payment of rates
缴交差饷的法律责任
liable in damages
承担损害赔偿
liable to tax
应纳税；应课税
liberalization
自由化；开放〔市场〕
licence
许可证；牌照；特许文件
licence fee
牌照费
licensed bank
持牌银行
licensed deposit-taking company
持牌接受存款公司
licensed intermediary
持牌中介团体
licensed trader
持牌买卖商
licensee
持牌人；持证人
licensing condition
发牌条件
licensing court
牌照法庭
licensing criterion
发牌准则
Licensing Department [Securities and Futures Commission]
发牌科〔证券及期货事务监察委员会〕
Licensing Information Booklet
《发牌资料册》
lien
留置权；扣押权
life and annuity business
人寿及年金业务
life assurance
人寿保险
Life Assurance Act [United Kingdom]
《人寿保险法令》〔英国〕
life assurance policy
人寿保单
life boat loan
救市贷款
life insurance
人寿保险
life insurance corporation
人寿保险法团
Life Insurance Council of Hong Kong
香港寿险总会
life insurance fund
人寿保险基金
life interest
终身权益
Life Underwriters Association of Hong Kong
香港人寿保险从业员协会
life-long product
终身产品
light trading
交投稀疏；交投疏落
likely outturn
估计结算数字
limit
限额；限量
limit down
跌至停板；跌停板
limit of legal tender
法定货币使用限额
limit of value
价值限额
limit order
限价盘；限价订单
limit up
涨至停板；涨停板
limitation fund
限制基金
limited company quoted on stock exchange
上市有限公司
limited company unquoted on stock exchange
非上市有限公司
limited legal tender currency note
有限量法定货币纸币
limited liability
有限法律责任；有限责任
limited partner
有限责任合伙人
limited partner loss relief
对有限责任合伙人的亏损给予税项宽免
limited partnership
有限责任合伙
limited service bank
有限服务银行
line of business
业务范围
line of credit
信贷限额
linear development
线型发展；直线发展
linear programming
线性规划
linked assets
相连资产
linked exchange rate system
联系汇率制度
linked long-term business
相连长期业务
liquefiable assets
流动资产；可兑现资产
liquid assets
流动资产；速动资产
liquid balance
现金结余；流动资产结余
liquid capital
速动资金；流动资金
liquid form of deposit
活期存款
liquidable assets
可兑现资产
liquidated amount
算定款项
liquidated damages
算定损害赔偿
liquidated demand
经算定的追讨金额
liquidated sum
经算定款项
liquidation
清盘；清偿〔债务〕；变现〔资产〕
liquidation of an account
平仓
liquidation of margin account
“斩仓”
liquidation of position
平仓
liquidator
清盘人
liquidator's bond
清盘人的债券
liquidity
流动资金；流动性；变现能力
Liquidity Adjustment Facility [LAF]
流动资金调节机制
Liquidity Adjustment Window [LAW]
流动资金调节窗
liquidity conversion factor
流动资产换算因数
liquidity management tool
流动资金管理工具
liquidity margin
流动资金幅度
liquidity portfolio
流动资产组合
liquidity position
流动资金头寸；流动资金情况
liquidity ratio
流动资产比率；流动资金比率
List of Stock Codes
《证券代号名录》
listed company
上市公司
listed corporation
上市机构
listed investment
上市投资
listed securities
上市证券
listed share
上市股份
listing
上市；挂牌
listing agreement
上市协议
Listing Appeals Committee [Stock Exchange of Hong Kong Limited]
上市上诉委员会〔香港联合交易所有限公司〕
listing arrangement
上市安排
Listing Committee [Stock Exchange of Hong Kong Limited]
上市委员会〔香港联合交易所有限公司〕
Listing Division [Stock Exchange of Hong Kong Limited]
上市科〔香港联合交易所有限公司〕
listing fee
上市费
listing matter
上市事宜
Listing Nominating Committee [Stock Exchange of Hong Kong Limited]
上市提名委员会〔香港联合交易所有限公司〕
listing price
上市价格；牌价
Listing--Accountancy and Prospectus Vetting Department [Stock Exchange of HongKong Limited]
上市──会计及招股章程审阅部〔香港联合交易所有限公司〕
Listing--Corporate Finance Department [Stock Exchange of Hong Kong Limited]
上市──公司财务部〔香港联合交易所有限公司〕
Liu Chong Hing Bank Limited
廖创兴银行有限公司
Liu Chong Hing Finance Limited
廖创兴财务有限公司
Lloyd's [United Kingdom]
劳合社〔英国〕
Lloyd's agent
劳合社代理人
Lloyd's broker
劳合社经纪
Lloyd's underwriter
劳合社承保人
loan
借贷；贷款；借款
loan account
贷款帐户；放款帐户
loan agreement
贷款协议
loan capital
借贷资本
loan ceiling
贷款限制
loan creditor
贷款债权人
loan finance facility
借款融通
loan for financial investment
金融投资贷款
Loan Fund
贷款基金
loan interest
贷款利息
loan loss reserve
贷款损失储备金；贷款损失准备
loan officer
贷款人员
loan outstanding
未偿贷款；尚欠的贷款
loan portfolio
贷款组合
loan repayment
贷款还款
loan shark
高利贷者；“大耳窿”
loan stock
债权股额；贷款债券
loan syndicate
贷款银团
loan-to-deposit ratio
贷款与存款比率
loan-to-valuation ratio
贷款与估值比率
local branch
本地分行
local cost
本地成本
local inflation
本地通胀
local inflationary pressure
本地通胀压力
local production
本地产量
local representative office
本地代表办事处
local value-added content
本地加工价值成分
locality of profit
利润来源
locally incorporated bank
本地注册银行
locally incorporated deposit-taking company
本地注册接受存款公司
Loco-London gold market
本地伦敦金市
London Commodity Exchange
伦敦商品交易所
London International Financial Futures Exchange
伦敦国际金融期货交易所
London Metal Exchange
伦敦金属交易所
London Stock Exchange
伦敦证券交易所
long
好仓；多头；买空
long month
远期月份
long position
长仓；好仓；多头；长盘
long-range planning
长远计划
long-term business
长期业务
long-term business assets
长期业务资产
long-term business fund
长期业务基金
long-term business liabilities
长期业务负债
Long-Term Credit Bank of Japan, Limited
日本长期信用银行
long-term debt
长期债项
long-term fund
长期基金
long-term policy
长期保险单
long-term rating
长期评级
long-term receivables
应收长期帐项
long-term supplement
长期个案补助金
loss
亏损；损失
loss brought forward
承前亏损
loss carried forward
结转亏损
loss portfolio
损失组合
lost instrument
遗失票据
lot
“一手”〔最低交易单位〕
Lotteries Fund
奖券基金
lottery
奖券
low and simple taxation
税率低而简单的税制
low base of comparison
比较基数偏低
low value-added
低增值
lower income relief
较低入息宽免
lowest conforming tender
符合要求而索价最低的投标
lowest tender
索价最低的投标；出价最低的投标
lowest tender to specifications
符合规格而索价最低的投标
lump sum payment
整笔付款
Luxembourg Monetary Institute
卢森堡金融协会
Luxembourg Stock Exchange
卢森堡证券交易所

M:

M1 [money supply]
M1〔货币供应量〕
M1, HK$
港元M1
M2 [money supply]
M2〔货币供应量〕
M2, HK$
港元M2

M3 [money supply]
M3〔货币供应量〕

M3, HK$
港元M3

Maastricht Treaty
《马城条约》

Macao Pataca [MOP]
澳门元

machinery and equipment
机器及设备

Macro Analysis Section [Financial Services Bureau]
宏观经济分析组〔财经事务局〕

macro assessment
整体评核

macro market trend
大市走势

macroeconomic adjustment and control measure
宏观经济调控措施

macroeconomic implication
对总体经济的影响

macroeconomic level
总体经济的层次

macroeconomic management
总体经济管理制度；宏观经济管理制度

macroeconomic policy
总体经济政策；宏观经济政策

macroeconomic variable
总体经济变数；宏观经济变数

macroeconomics
宏观经济学；总体经济学

Madrid Stock Exchange
马德里证券交易所

mail remittance
邮汇

mail transfer [M/T]
信汇

mail transfer advice
信汇通知书

mail transfer rate
信汇汇率

maintenance fee
赡养费；生活费；保养费

maintenance grant
生活补助金

maintenance margin
最低保证金；保证金下限

maintenance of adequate capital
维持足够资本

major client
主要客户；大户

major Hang Seng Index constituent stock
恒生指数主要成分股

major shareholder
大股东；主要股东

major trading partner
主要贸易伙伴

major transaction
重大交易

majority shareholder controller
大股东控权人

Makati Stock Exchange
马卡地证券交易所

Malayan Banking Berhad
马来亚银行

Management Accounting Section [Hong Kong Monetary Authority]
管理会计组〔香港金融管理局〕

management bank
管理银行

Management Bank of the Clearing House of Hong Kong Association of Banks
香港银行公会结算所管理银行

management buy-out
管理收购

management contract
管理合约

management fee
管理费

management information system
管理资讯系统

management of public finance
公共财政管理

management of public utility-type undertakings
公用事业式企业的管理

management overhead
间接管理费用

management reporting system
管理汇报系统

management share
董事股份；管理层的股份

manager of property
财产管理人

managing director
常务董事；执行董事；董事长

managing partner
主理合伙人

mandatory bid
强制性收购建议

mandatory general offer
强制性公开要约

mandatory offer
强制要约；强制性要约

Mandatory Provident Fund
强制性公积金

Mandatory Provident Fund Authority
强制性公积金管理局

Mandatory Provident Fund Office
强制性公积金办事处

Mandatory Provident Fund Scheme
强制性公积金计划

Manila Stock Exchange
马尼拉证券交易所

Manual of the Hong Kong Securities Industry
《香港证券业参考手册》

manufacturing and services-based economy
以制造业及服务业为主的经济

manufacturing sector
制造业

Marche a Terme International de France
法国期货市场

Marche a Terme International de France MATIF S.A.
法国结算公司

Marche des Options Negociables de la Bourse de Paris
巴黎证券交易所期权市场

Marche des Options Negociables de Paris
巴黎期权市场

margin
保证金；“展”；毛利；差价

margin account
保证金帐户；“展”户口

margin call
追缴保证金通知；追补按金通知

margin client
保证金客户；“展”客户

margin deposit
保证金；按金；“展”

margin loan
保证金贷款；“展”贷款

margin of solvency
偿付准备金

margin requirement
应付保证金

margin trading
以股票按贷财务方式买卖；以“展”方式买卖；保证金交易；按金交易

marginal cost
边际成本

marginal effect
轻微影响

marginal relief
边际宽免；所得税减免

marginal tax band
边际税阶

marginal tax rate
边际税率

marine insurance
海上保险

marine insurance business
海上保险业务

marine risk
水险；海险

marker rate of allowance
指标津贴额

market
市场；股市

market access
开放市场；进入市场

Market and Product Development Division [Stock Exchange of Hong Kong Limited]
市场及产品发展科〔香港联合交易所有限公司〕

market anomaly
市场反常现象

market body
市场团体

market breadth
市场宽度

market capitalization
资本市值；市价总值

market charge
市场抵押

market closure
停市

market collateral
市场抵押品

market contract
市场合约

Market Development Division [Hong Kong Monetary Authority]
市场发展处〔香港金融管理局〕

market discipline
市场规律

market disruption
市场干扰

market economy
市场经济

market efficiency
市场效率

market fluctuation
市场波动；市情升降

market forces
市场力量

market information
市场资料；市场信息；行情

market infrastructure
市场基础设施

market intermediary
市场中介者

market leader
市场主要股份；市场领导者

market maker
市场作价者；市场“庄家”

market malpractice
市场不当行为

market manipulation
操纵市场；“造市”

market mechanism
市场机制；市场调节机能

market median
市场中位数

market member
市场会员

market on close [MOC]
按收市盘

market order
市价盘；市价订单

market participant
市场人士

market practitioner
市场从业员

market premium
市场溢价

market price
市价；市场价格

market price development
市场价格变动

market rate
市价；市场利率；市场汇率

market rate of discount
市场贴现率

market rate of interest
市场利率

market rent
市值租金；市面租金

market rigging
操纵市场

market risk
市场风险

market risk regime
市场风险制度

market sentiment
市场情绪

Market Services Group [Stock Exchange of Hong Kong Limited]
市场服务处〔香港联合交易所有限公司〕

market share
市场占有率

market statistics
市场统计；行情

market surveillance policy
市场监察政策

Market Systems Division [Hong Kong Monetary Authority]
市场系统处〔香港金融管理局〕

market trend
市场趋势

market value
市值

market value adjustment
市值调整

marketability
适销性；流通性；销售能力

marketable debt securities
有价债务证券

marketable government debt
有价公债

marketable securities
有价证券

market-determined price
由市场决定的价格

market-disciplined economy
由市场力量支配的经济

market-disciplined free-enterprise economy
由市场因素决定的自由企业经济体系

market-friendly
有利市场运作

marketing organization facility
统营设施

market-making system
市场作价制度；市场“庄家”制度

market-orientation
以市场为主导

market-oriented economy
市场主导的经济体系

market-sensitive information
市场敏感资料；影响市场的资料

mark-to-market
按市价计值；按市价计算差额

marriage settlement
婚姻授产契

married person's allowance
已婚人士免税额

Mashreq Asia Limited
马捷力亚洲有限公司

mass production
大量生产

Mass Transit Fund
地下铁路基金

Mass Transit Railway Corporation note
香港地下铁路公司债券

massive downward pressure
强大的向下调整压力

match an order
对单；对盘

matching
对销；相配；对盘

matching grant
半费资助；等额津贴

matching system
对销系统；相配系统；对盘系统

material risk
重大风险

mathematical reserve
数理储备金

maturity
到期

maturity mismatch profile
期限错配组合

maturity mismatching arrangement
期限错配安排

maturity mismatching of assets and liabilities
资产与负债期限错配

maximum amount
最高款额

maximum benefit
最大利益

maximum rate of interest
最高利率

means test
经济状况调查

measure of risk exposure
衡量风险承担的方法

median income household
中位数入息家庭

median return
中位回报

Medium Range Forecast [MRF]
中期预测

medium to long-term funds
中长期资金

meeting of creditors
债权人会议

member firm
会员商号

Members Affairs Committee [Hong Kong Futures Exchange Limited]
会员事务委员会〔香港期货交易所有限公司〕

Membership and Rules Committee [Hong Kong Futures Exchange Limited]
会籍及则例委员会〔香港期货交易所有限公司〕

Membership Committee [Stock Exchange of Hong Kong Limited]
会籍委员会〔香港联合交易所有限公司〕

memorandum account
备查帐户；备忘帐项

Memorandum and Articles of Association [Stock Exchange of Hong Kong Limited]
《组织大纲及章程》〔香港联合交易所有限公司〕

Memorandum Notes on the Revenue Estimates
税收预算备忘录

memorandum of agreement
协议备忘录；合约备忘录

memorandum of association
组织大纲；组织章程大纲

Memorandum of Regulatory Co-operation [MORC]
《监管合作备忘录》

memorandum of satisfaction
清偿备忘录

Memorandum of Understanding [MOU] [signed by Hong Kong Monetary Authority andSecurities and Futures Commission]
《谅解备忘录》〔香港金融管理局与证券及期货事务监察委员会签署〕

merchant bank
商人银行

merger
合并

merger agreement
合并协议

method of apportionment on a pro rata basis
按比例分摊计算办法

Michinoku Finance (Hong Kong) Limited
北日本财务（香港）有限公司

Micro Analysis Section [Financial Services Bureau]
微观经济分析组〔财经事务局〕

microeconomics
微观经济学；个体经济学

midcap stock
中型股

middle interbank rate
银行同业中间利率

middle market cross-rate
中间市场套汇率

middle market rate
市场中间价格；市价中位数

middle rate
中间汇率

mid-market price
中期市场价格

mid-year review
年中检讨；中期经济检讨报告

Milan Stock Exchange
米兰证券交易所

minimum denomination
最低面额

minimum price movement
最低波动价位

minimum principal value
最低基本价值

minimum subscription
最低认购额

minority interest
少数权益；少数股东权益

minority shareholder
小股东；少数股东

minority shareholder controller
小股东控权人

miscellaneous expenses
杂项支出

miscellaneous fees
杂项费用

miscellaneous income
杂项收入

miscellaneous services
杂项服务

mismatch
错配

Mitsubishi Trust and Banking Corp.
三菱信托银行

Mitsubishi Trust Finance (Asia) Limited
三菱信托财务（亚洲）有限公司

Mitsui Trust and Banking Co., Ltd.
三井信托银行

Mitsui Trust Finance (Hong Kong) Limited
三井信托财务（香港）有限公司

mixed option
可延买亦可延卖的期权

mixed uptrend
反覆向上

mode of payment
付款办法；发薪办法

Model Code for Securities Transactions by Directors of Listed Companies
《上市公司董事进行证券交易的标准守则》

moderate growth
轻微增长；稍微增长

moderating trend
下降趋势；放缓趋势

modification
修订；放宽

Modified Consumer Price Index [MCPI]
修订消费物价指数

modified factor system
修正因素计算法

monetary aggregate
货币总体数字；货币流通总额

monetary and financial system
货币金融体系

monetary arrangement
金融财务安排

monetary assets
货币资产

Monetary Authority
金融管理专员

monetary base
货币基础

monetary discipline
货币秩序

monetary instrument
金融票据；金融工具

Monetary Operations Division [Hong Kong Monetary Authority]
货币市场运作处〔香港金融管理局〕

monetary policy
货币政策；金融政策

Monetary Policy and Markets Department [Hong Kong Monetary Authority]
货币政策及市场部〔香港金融管理局〕

Monetary Policy Division [Hong Kong Monetary Authority]
货币政策处〔香港金融管理局〕

monetary regime
货币体制

monetary sector
金融界；金融体系

monetary situation
货币情况

monetary squeeze
货币紧缩；货币压缩

monetary stability
金融体制的稳定性

monetary unit
货币单位

monetary value
币值

monetization
货币化；币值化

monetized value
货币化价值

money
货币；款项；金钱

money at call
短期通知款项

money at call and at short notice
短期通知放款；短期内可收回的贷款

money base
货币基础；银基

money broker
货币经纪

money changer
货币兑换商

money flow
货币流量

money for order
汇款单

money income
货币收入

money income per capita
按人口平均计算的货币收入

money laundering
洗钱活动；洗钱；洗黑钱；洗黑钱活动

money lender
放债人

money lender's licence
放债人牌照

Money Lenders Registry
放债人注册处

Money Lenders Section [Companies Registry]
放债人注册组〔公司注册处〕

money lending advertisement
放债广告

money lending transaction
放债交易

money market
货币市场；金融市场；短期资金市场

money market instrument
货币市场工具；金融市场票据

money market operation
货币市场运作

money market rate
货币市场利率

money of the day [MOD]
付款当日价格

money of the day equivalent
按付款当日价格计算的等值款额

money order
汇票

money out on mortgage
有按揭的放款

money owed
欠款

money payable on demand
按要求随时支付的款项

money stock
货币存量

money supply
货币供应量

money wage
货币工资

money wage rate
货币工资率

Money World Asia Exhibition, Hong Kong
香港货币及投资汇展

money's worth
金钱等值

monitoring procedure
监察程序

monopoly
垄断；独营权

monthly balance
月结

monthly balance sheet
月结表；月份资产负债表

Monthly Market Statistics
《市场统计月报》

monthly rated
按月计

monthly statement
月结单

Monthly Statistical Bulletin [Hong Kong Monetary Authority]
《金融数据月报》〔香港金融管理局〕

monthly turnover
每月成交量

Montreal Stock Exchange
蒙特利尔证券交易所

Moody's Investors Services, Inc.
穆迪投资者服务公司

Moody's rating
穆迪评级

moral claim
道义申索

moratorium
延期偿付权；暂行禁令

more sophisticated economy
更先进完备的经济体系

Morgan Guaranty Trust Company of New York
摩根信托公司

Morgan Stanley Capital International China Index [MSCI China Index]
摩根士丹利资本国际中国指数

Morgan Stanley Capital International Hong Kong Index [MSCI Hong Kong Index]
摩根士丹利资本国际香港指数

mortgage
按揭；抵押

mortgage arrangement
按揭贷款安排

mortgage debenture stock
抵押债权股证

mortgage deed
按揭贷款契据；抵押契据

mortgage default guarantee
按揭条件违约保证

mortgage facility
按揭借款；抵押借款

mortgage finance
按揭贷款；抵押融资

mortgage interest
按揭利息

mortgage interest relief scheme
按揭利息免税计划

mortgage interest subsidy scheme
按揭利息津贴计划

mortgage loan
按揭贷款；抵押贷款

mortgage money
按揭金

mortgage note
抵押票据

mortgage rate
按揭利率

mortgage securitization
按揭证券化

mortgage security
按揭抵押

mortgage terms
按揭条件；抵押条件

mortgage-backed securities
按揭证券

mortgaged property
按揭财产

mortgagee
承按人；承押人；受押人

mortgagee in possession
管有承按人

mortgagor
按揭人；抵押人

mother fund
母基金

Motor Insurers' Bureau of Hong Kong
香港汽车保险局

motor vehicle first registration tax
汽车首次登记税

motor vehicle insurance business
汽车保险业务

motor vehicle tax
车辆税

movable property
动产

move within a narrow range
在窄幅上落

movement
流动；变动；趋势

movement of market rent
市值租金的变动

moving average
移动平均数

multi-currency trading
多元货币买卖

multilateral agency
多边机构；多边代理机构

multilateral agency debt instrument
多边代理机构债务票据

multilateral development bank
多边发展银行

multilateral exchange rate model
多边汇率模式

multilateral financial institution
多边金融机构

Multilateral Investment Guarantee Agency [MIGA]
多边投资担保机构

multiplier effect
倍数作用；乘数效应

multi-purpose stored value card
多用途储值卡

mutual corporation
互助公司

mutual credit
相互信贷

mutual dealing
相互交易

mutual debt
相互债项

mutual fund
互惠基金

mutual fund corporation
互惠基金法团；互惠基金公司

mutual fund prospectus
互惠基金招股章程

mutual fund unit
互惠基金单位

mutual insurance corporation
相互保险法团

mutual loan syndicate
义会；银会

mutual offset
相互补偿；相互抵销

mutual right
相互权利

N:

Nagoya Stock Exchange
名古屋证券交易所

naked short selling
无担保沽空；无担保卖空

Nanyang Commercial Bank Limited
南洋商业银行有限公司

Nanyang Finance Company Limited
南洋财务有限公司

narrow definition of money
狭义货币供应

narrow margin arbitrage
低利套汇；薄利套汇

narrower profit margin
较小利润幅度

narrowing of spread
收窄息差

national accounting
国民经济核算

national accounts
国民帐户；国民核算

national accounts framework
国民经济核算架构

National Association of Securities Dealers [United States]
全国证券交易商协会〔美国〕

National Association of Securities Dealers Automated Quotations [United States]
全国证券交易商自动报价协会〔美国〕

National Australia Bank, Limited
澳洲国民银行

National Automated Payment System [NAPS] [China]
国家自动支付系统〔中国〕

National Bank of Canada
加拿大国家银行

National Bank of Pakistan
巴基斯坦银行

National Commercial Bank Limited
浙江兴业银行

national income
国民收入

national income account
国民收入帐户

National Institute of Economic and Social Research
国立经济及社会研究所

national insurance contribution [United Kingdom]
国民保险供款〔英国〕

National Market System [United States]
全国市场系统〔美国〕

National Measurement Accreditation Service [NAMAS] [United Kingdom]
国家计量认可服务处〔英国〕

National Westminster Bank plc
国民西敏寺银行

NationsBank, National Association
美国众国银行

native bank order
本地银行付款令票

nature of business
业务性质

near money
近似货币；准货币

near monopoly
近乎专利；近乎垄断

Nedcor Asia Limited
莱利亚洲有限公司

negative factor
利淡因素；不利因素

negative growth
负增长

negative interest
负利息

negative interest rate
负利率

negotiable
可转让；可流转

negotiable bill of lading
可转让提单；流通提单

negotiable certificate of deposit [NCD]
可转让存款证

negotiable debt instrument
可转让债务票据

negotiable instrument
可转让票据；可流转票据

negotiable letter of credit
可转让信用证；流通信用证

negotiable paper
可流转的票据

negotiable securities
可流转证券

negotiable security
可流转的抵押品

negotiating bank
议付银行

net
净额；净值；实额

net additional allowance
额外免税实额

net admissible assets
可接纳资产净值

net aggregated value of an estate
遗产总值净额

net amount
净额

net assessable income
应评税入息实额

net assessable profit
应评税利润实额

net assessable value
应评税净值

net assets
净资产；资产净值

net assets increase
资产净值的增长

net assets value [NAV]
资产净值

net balance
净余额

net balance of capital movement
资金流动净额；资金流动净差额

net basis
净额基准

net book value
帐面净值

net borrower
净借方；净借贷的一方

net capital
资本净值；资本净额

net cash balance
现金结余净额

net chargeable income
应课税入息实额

net claims paid
已偿付申索净额

net clearing balance
净结算差额

net commission payable
须付的佣金净额

net cost
净成本；成本净额；费用净额

net currency translation difference
外币折算净差额

net deficit
净额赤字

net earnings
净收益；净盈利

net equity
权益净额

net estate
净遗产

net exchange loss
汇兑损失净额

net export of services
出口服务净额

net external balance
对外贸易净差额

net favourable balance
顺差净额

net flow of fund
资金流动净额

net indebtedness
净负债额

net inflow of fund
资金流入净额

net insurance liabilities
保险负债净额

net interest margin
净利率差距

net interest paid
实付利息

net liabilities
净负债；负债净额

net open position
未平仓合约净额

net operating profit
营业纯利；营业净利

net outflow of fund
资金外流净额

net output
净产出；净产值；净产量

net payment
支出净额

net position
持仓净额

net price
净价格；实价

net proceeds
净收入

net profit
纯利

net profit after taxation
税后纯利

net provisional tax
暂缴税实额

net public financial assets
政府金融资产净值；政府财务资产净值

net rate of exchange
净汇率

net realizable value
可变现净值

net realization
净变现额

net receipt
净收入；收入净额

net reinsurance premium
再保险保费净额

net rent
租金净额

net residue
净余额

net savings
节省款项净额；节省开支净额；节省净额

net spot foreign currency position
外币现货净额

net sum
净款额

net supply
供应净额

net tangible assets
有形资产净值

net total income
入息实额；收入实额

net transfer to fund
拨入基金的款项净额

net underwriting commitment
包销承担净额

net unfavourable balance
逆差净额

net value
净值

net worth
净值；资产净值

net/gross ratio
净额／总额比率

netting
净额结算

New Airport Division [Economic Services Bureau]
新机场部〔经济局〕

new capital account commitment
非经常帐新承担额

new capital account subhead
非经常帐新分目

new capital account subventions subhead
非经常帐资助金新分目；非经常帐下的资助金新分目

new commitment
新承担额；新承担项目

new commodity
新商品

New Companies Section [Companies Registry]
新公司注册组〔公司注册处〕

new grant
新增补助金

new issue account
新股发行帐户

new issue of shares
发行新股

new money
新增款项；新注入的资金

new non-recurrent commitment
非经常开支新承担额

new other non-recurrent subhead
其他非经常开支新分目

New Products Committee [Hong Kong Futures Exchange Limited]
新产品委员会〔香港期货交易所有限公司〕

new recurrent account subhead
经常帐新分目

new recurrent account subventions subhead
经常帐资助金新分目；经常帐下的资助金新分目

new special expenditure subhead
特别开支新分目

New Taiwan Dollar [TWD]
新台币

New York Cotton Exchange, Inc.
纽约棉花交易所有限公司

New York Futures Exchange
纽约期货交易所

New York Mercantile Exchange [NYMEX]
纽约商品交易所

New York Produce Exchange, Inc.
纽约农产品交易所有限公司

New York Stock Exchange
纽约证券交易所

New Zealand Dollar [NZD]
新西兰元

New Zealand Futures and Options Exchange
新西兰期货及期权交易所

New Zealand Stock Exchange
新西兰证券交易所

newly authorized fund
新认可的基金

newly authorized trust
新认可的信托

newly formed trust
新成立的信托

next day net settlement system
翌日净额交收系统

Next Step--Hong Kong as a Financial Risk Management Centre, The
《向前迈进──香港稳居金融风险管理中心的地位》

night depository
夜库

Nikkei 225 Index
日经225指数

Nikkei Index
日经指数

Nikkei Stock Average
日经平均指数

nil-paid share
未缴股款的股份

Nishi-Nippon Bank, Ltd.
西日本银行

Nishi-Nippon Finance (Hong Kong) Limited
西日本财务（香港）有限公司

N.M. Rothschild & Sons (Hong Kong) Limited
洛希尔父子（香港）有限公司

no-loss level
无亏损水平

nominal account
名义帐户；虚帐户

nominal amount
面额；象征式款额

nominal and effective exchange rates for the Hong Kong dollar
港元的名义及实际汇率

nominal capital
名义资本

nominal consideration
象征式代价

nominal earnings
名义收益；名义入息额；理论上入息额

nominal increase
名义上增加；理论上增加

nominal price
虚价；名义价格；按盘价

nominal share capital
注册股本；名义股本

nominal value
面值；名义值；票面值；理论上价值

Nominating Committee [Hong Kong Futures Exchange Limited, Stock Exchange ofHong Kong Limited]
提名委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕

nominee
代名人

nominee account
代名人户口

non-acceptance
不承兑

non-bank investor
非银行投资者

non-banking sector
银行以外的机构

non-bankruptcy certificate
非破产证明书

non-business day
非营业日

non-capitalization weighted index
非资本值加权指数

non-cash acquisition
非现金投资所得的资产

non-cash assets
非现金资产

non-cash-limited subhead
没有现金支出限额的分目

non-certificated share
无证书股份

non-clearing member
非结算会员

non-collateralized derivatives warrant
非抵押衍生认股权证

non-conforming tender
不符合要求的投标

non-consumption item
非消费项目

non-cumulative redeemable preference share
非累积的可赎回优先股

non-dealing partner
非经营合伙人

non-discretionary account
非全权委托户口；非全权代客买卖帐户

non-distributable reserve
不可分配的储备金

non-essentials
非必需品

non-executive director
非执行董事；非执行理事

non-interest-bearing certificate of indebtedness
无息负债证明书

non-interest-bearing debt securities
无息债务证券

non-interest-bearing note
无息票据

non-interventionism
不干预政策

non-investment-linked life insurance policy
非与投资挂钩的人寿保单

non-liquid form of deposit
定期存款

non-listed company
非上市公司

non-member shareholder
非会员股东

non-monetary gold
非货币黄金；非作货币用途的黄金

non-negotiable bill of lading
不可转让提单；非流通提单

non-negotiable, non-interest-bearing promissory note
不可转让的无息期票

non-OECD stock market
非经济合作及发展组织国家的证券市场

non-payment
不缴付；不付款

non-performing assets
非营运资产

non-performing loan
非营运贷款；不履约贷款

non-profit-distributing body
非分配利润的组织

non-profit-making
非牟利

non-proportional treaty
非比例协约

non-proportional treaty reinsurance
非比例协约再保险

non-realizable savings
不可变现的节省额

non-recourse debt
无追索权债项

non-recurrent cost
非经常费用

non-recurrent expenditure
非经常开支

non-recurrent grant
非经常补助金

non-recurrent revenue
非经常收入

non-resident corporation
非本地注册的公司；非本地注册的法人团体

non-resident institution
非驻港机构

non-subsidy principle
无津贴原则

non-tradables
非贸易品

non-unit liabilities
非单位负债

non-voting share
无表决权股份

non-works capital expenditure
基本工程外的非经常开支

Nordic Investment Bank
北欧投资银行

normal expenditure
正常开支

normal fidelity insurance
一般忠诚保险

normal value
正常价值

Norwegian Krone [NOK]
挪威克郎

nose dive
暴泻

not negotiable
不可转让

not trading for profit
非牟利

notarial act of honour
公证承付

notary
公证人

note
票据；纸币；钞票

note issuance facility
票据发行融通

note issue
纸币发行；发钞

note issue mechanism
发行钞票机制

Note Security Fund
纸币保证基金

note-issuing bank
发钞银行

Notes on Computation of Salaries Tax/Personal Assessment
有关薪俸税／个人入息课税计算办法说明

Notice for Payment of Provisional Tax
暂缴税缴纳通知书

Notice for Recovery of Tax
追收税款通知书

notice of a trust
信托通知

notice of additional assessment
补加评税通知书

Notice of Adjudication of Proof of Debt
裁定债权通告

notice of assessment
评税通知书

Notice of Assessment and Demand for Additional Tax
评定及缴纳补加税款通知书

Notice of Assessment and Demand for Tax
评税及缴纳税款通知书

Notice of Assessment for Property Tax
物业税评税通知书

Notice of Change of Particulars
更改注册事项通知书

Notice of Change of Registered Office
更改注册办事处通知书

Notice of Correction to the Valuation List
更正估价册通知书

Notice of Deletion
删除估价册内物业通知书

notice of demand
付款通知书

notice of deposit
有关缴存款项的通知

notice of dishonour
不兑现通知

notice of intended dividend
有关拟宣布摊还债款的通知

Notice of Intended Payment to Creditors and Intended Application to Recissionof Receiving Order
拟发还偿款予债权人及拟申请撤销接管令通告

Notice of Intention to Amend Valuation List
拟修正估价册记录通知书

Notice of Intention to Assess Additional Tax
拟评定补加税的通知书

Notice of Interim Valuation
临时估价通知书

notice of objection
反对通知书

Notice of Personal Assessment
个人入息课税通知书

Notice of Rateable Value
应课差饷租值通知书

Notice of Revised Assessment
修订评税通知书

Notice of Situation
公司更改地址通知书

notice of transfer
转让通告

Notice of Valuation
估价通知书

notifiable interest
须具报的权益

notifiable transaction
须予公布的交易

noting of bills
汇票的拒付记录

notional annual mid-point salary [NAMS]
按薪级中点估计的年薪值

notional annual mid-point salary committed
已拨用的按薪级中点估计的年薪值

notional annual mid-point salary spent
已动用的按薪级中点估计的年薪值

notional annual salary cost at mid-point
按薪级中点估计的年薪开支

notional cost
估计费用；名义成本

notional mid-point cost
估计的中点费用

novation
约务更替；债务更替文件

nugatory expenditure
不必要开支

number of cash-sweep chances
现金彩票活动的中彩机会的数目

number of cash-sweep tickets sold
现金彩票活动售出的彩票数目

numbered ticket
号码彩票

O:

obligation
债项；责任；义务

obligation bond
债务债券

obligee
受惠人

occupational retirement scheme
职业退休计划

Occupational Retirement Schemes Division [Financial Services Bureau]
退休计划部〔财经事务局〕

odd lot
散股；碎股；零股

odd lot broker
散股经纪

OECD country
经济合作及发展组织国家；经济合作及发展组织的成员国

OECD stock market
经济合作及发展组织国家的证券市场

off-balance-sheet exposure
资产负债表外的风险

off-balance-sheet financing
帐外融资；资产负债表外的融资

off-balance-sheet item
资产负债表外的项目

off-balance-sheet transaction
帐外交易；资产负债表外的交易

offer
要约；建议；收购

offer by tender
招标发售

offer document
要约文件；建议文件

offer for sale
要约出售

offer for subscription
公开招股

offer mechanism
招股机制

offer of shares for public subscription
公开招股

offer period
要约期

offer price
要约价；发盘价

offer rate
拆出息率

offer to buy
要约买入

offer to lend
要约贷出

offer to sell
要约卖出

offeree
受要约人

offeree company
受要约公司

offeree shareholder
受要约公司的股东

offeror
要约人

offeror company
要约公司；提出要约公司

off-floor terminal
离场交易终端机

off-floor trading
离场交易

office of profit
有收益的职位

Office of the Commissioner for Securities and Commodities Trading
证券及商品交易监理专员办事处

Office of the Commissioner of Banking
银行业监理处

Office of the Commissioner of Insurance
保险业监理处

Office of the Exchange Fund
外汇基金管理局

Office of the Telecommunications Authority Trading Fund
电讯管理局营运基金

Official Administrator
遗产管理官

official emolument
官职薪酬

official listing
正式上市

official rate
法定汇率；官价

Official Receiver
破产管理署署长

Official Receiver's Office
破产管理署

official trustee
法定受托人

off-market dealing
场外买卖

offset
抵销；弥补；冲销

offsetting position
相抵持仓

offshore bank
离岸银行

offshore borrowing
海外借款

offshore borrowing transaction
海外借款交易

offshore business
海外业务

offshore currency deposit market
海外货币存款市场

offshore fund
离岸基金

offshore interest
海外利息

offshore reinsurance income
离岸再保险入息

Offshore Supervisors Group
离岸监理组织

off-site review
非实地审查

off-site scrutiny
非实地审核

Ogaki Kyoritsu Bank, Ltd.
大垣共立银行

omission of income
漏报入息

omission of profit
漏报利润

on account basis
记帐方式；赊帐方式

on-balance-sheet item
资产负债表内的项目

on-cost
间接成本；间接费用；附加行政费用

one board lot of securities
“一手”证券

"one building" condition
“一家分行”的规定

one day rolling currency futures
单日掉期外汇期货

one day rolling currency futures contract
单日掉期外汇期货合约

one price
单一价格；不二价

one-line vote
整笔拨款

one-off grant
一次过拨款

one-off item
非经常项目

one-off payment
一次过拨款；单一笔款项

one-off subsidy
一次过补贴

onerous tax
繁苛税项；繁重税率

on-floor order
场内买卖盘

on-lending
转借

on-site examination
实地审查

open a position
“做仓”；开仓

open account
未清帐户；记帐交易；往来帐户

open contract
未平仓合约

open economy
开放经济

open interest
未平仓合约数量

open market
公开市场

open market value
公开市场价值；市值

open offer [listing method]
公开售股〔上市方式〕

open order
开仓订单

open outcry
公开叫价；公开喊价

open position
未平仓交易

open price
开仓价格

open tender
公开投标

open-end fund
开端基金

open-ended investment corporation
股份不定的投资公司

opening balance
期初结余

opening price
开盘价格；开市价

opening quotation
开市价；开市行情

opening rate
开盘汇价

operating account
营业帐目；营业帐户；经营帐目

operating agreement
营运协议

operating cost
营运成本；运作成本；操作成本

operating deficit
营业亏损；经营赤字

operating expenditure
经营开支；营运开支；营业支出

operating expenses
营运开支；营业费用

operating income
营运收入；营业收入

operating loan
经营业务所需贷款

operating profit
营业利润

operating revenue
营运收入；营业收益

operating services account
营运服务帐目

operating statement
经营收支表；营业损益表

operating surplus
经营盈余；营业盈余

operation
经营；营运；投产

operational fund
经费

operative aggregate
现行总体数字

operator
经营者；营运者；营办商

opportunity cost
机会成本

optimist
“好友”

optimum rate of expenditure
最适当支出率

option
期权；认购权；选择权；选购权

option contract
期权合约

option money
期权费

option on a futures contract
期货合约期权；期货期权

option on commodities
商品期权

option position
期权持仓量

option premium
期权金；期权溢价

optional stipulation
选择性规定

Options Clearing Corporation [Chicago]
期权结算公司〔芝加哥〕

Options Clearing House Pty Limited [Sydney]
期权结算所有限公司〔悉尼〕

Options Clearing Rules
《期权结算规则》

options market
期权市场

options market maker
期权“庄家”

options pricing model
期权定价模式

options trading
期权交易

options trading member
期权交易会员

Options Trading Rules
《期权交易规则》

order
订单；命令；买卖盘

order cheque
记名支票；抬头支票

order for payment of money
付款指令票据

order for purchase
订购书

order for redirection
转寄令

order for sale
售卖令

order of discharge
破产解除令

order of foreclosure absolute
绝对止赎令

order of mail transfer
信汇委托书

order to pay admitted debt
偿付承认债项令

order-based system
以买卖盘为基础的制度

ordinary annual contribution
经常性每年捐款

ordinary course of business
通常业务运作

ordinary creditor
普通债权人

ordinary share
普通股

ordinary share capital
普通股股本

organization expenses
开办费

Organization for Economic Co-operation and Development [OECD]
经济合作及发展组织〔经合组织〕

Organization of Petroleum Exporting Countries [OPEC]
石油出口国组织

Orient First Capital Limited
建银财务（香港）有限公司

original estimates
原来预算

original executor
原遗嘱执行人

original issue price
原本发行价

original margin
原始保证金；基本按金

original mortgagee
原承按人

original mortgagor
原按揭人

original receipt
收据正本；收条正本

original securities
原有的证券

ORIX Asia Limited
欧力士（亚洲）有限公司

ornament gold
饰金

Osaka Securities Exchange
大阪证券交易所

Oslo Stock Exchange
奥斯陆证券交易所

O.T.B. Card Co. Ltd.
海外信用卡有限公司

ounce troy
金衡安士

outflow of capital
资本外流；资金外流

outflow of fund
资金外流

outflow of money
资金外流

outgoing partner
退出的合伙人

outgoings
支出

outgoings and expenses
支出及开支

outlay
费用；开支；支出

outlying business district
市区外商业区

out-of-hours trading
在正式交易时间以外的交易

out-of-pocket expenses
实付费用；付现费用

out-of-the-money option
无价期权；价外期权

outport collection
外埠代收款项

output
产出；产值；产量

outside dealing
场外买卖；场外交易

outstanding
未偿还；尚未支付

outstanding account
未清帐项；未清帐目

outstanding allocation
应拨未拨的款项

outstanding amount
未偿还的数额

outstanding balance
未清帐款；未清余额

outstanding bill
未偿付票据；未兑现票据

outstanding borrowing
未清偿债项

outstanding claim portfolio
未决申索组合

outstanding commitment
尚未支付的承担额

outstanding derivatives contract
尚未平仓的衍生工具合约

outstanding loan
尚未清还的贷款

outstanding negotiable certificate of deposit
未兑现的可转让存款证

outstanding tax
欠税

outstanding uncapitalized interest
尚未支付且未化作本金的利息

outturn
结算；结算数字

outward documentary bill
出口跟单汇票

outward remittance
汇出汇款

over and above inflation
减除通胀因素

overall average internal rate of return
平均总体内部回报率

overall Consumer Price Index
总体消费物价指数

overall domestic export
本地产品出口总额

overall growth rate
整体增长率；总增长率

overall investment
总投资额；总体投资

overall liquidity ratio
总体流动资金比率

overall price relative
全面相对价格

overall surplus
总盈余

overall tally
全面总计

overbuying
超买；买空

over-commitment
超额承担

overdraft
透支

overdraft by banks abroad
海外银行同业透支

overdraft by banks in foreign countries
外国银行同业透支

overdraft by local banks
本港银行同业透支

overdraft by outport banks
外埠银行同业透支

overdraft of an account
户口透支

overdraft on banks
向银行同业透支

overdraft on banks abroad
向海外银行同业透支

overdraft on banks in foreign countries
向外国银行同业透支

overdraft on local banks
向本港银行同业透支

overdraft on outport banks
向外埠银行同业透支

overdraft secured
抵押透支

overdue
逾期

overdue loan
过期贷款

over-employed economy
过度活跃的经济

overhang
剩余承担；未完成的承担额；过剩额

overhead
间接费用；间接成本

overhead cost
间接成本

overheated economy
过热的经济

overheated market
过热的市场

overnight Hong Kong interbank offered rate
香港银行同业隔夜拆息率

overnight liquidity assistance
隔夜流动资金贷款

overnight margin
隔夜保证金；隔夜按金

overnight money
隔夜拆借资金；隔夜钱

overnight position
隔夜头寸

overnight rate
隔夜利率

overpaid amount
多缴数额

overpayment of contribution
多缴供款

overrun
超支

overrun cost
超额费用

Oversea-Chinese Banking Corporation Ltd.
华侨银行有限公司

overseas bank
海外银行

overseas banking corporation
海外银行法团

overseas branch
海外分行

Overseas Companies Section [Companies Registry]
海外公司注册组〔公司注册处〕

overseas currency balance
海外货币结余

overseas financial institution
海外财务机构

overseas interest
海外利息

overseas investment
海外投资

overseas market
海外市场

overseas representative office
海外代表办事处

Overseas Trust Bank Ltd.
海外信托银行有限公司

Overseas Union Bank Ltd.
华联银行

overselling
超卖；卖空

oversight of markets
监察市场

over-spending
超额支出；超支

overtax
超额征税；征税过重

over-the-counter derivative
场外交易衍生工具

over-the-counter market
场外交易市场

over-the-counter trading
场外交易；柜台交易

over-the-counter transaction
场外交易；柜台交易

overtrading
过量交易

owner-occupier allowance
自住业主津贴

ownership
所有权；拥有权

ownership in common
分权共有权

P:

Pacific Basin Central BankConference
太平洋地区中央银行会议

Pacific Basin Economic Council [PBEC]
太平洋地区经济议会

Pacific Economic Co-operation Council [PECC]
太平洋经济合作议会

Pacific Economic Outlook
《太平洋经济展望》

Pacific Finance (Hong Kong) Limited
怡泰富财务（香港）有限公司

package
整套方案

package concept
整体发展概念

package development
组合发展；整体发展

packing credit
打包贷款；打包放款

packing loan
打包放款

paid-in capital
实缴资本；实缴股本

paid-in share
实收股份

paid-up capital
缴足股本

paid-up share capital
缴足款股本

panic buying
恐慌性抢购

panic selling
恐慌性抛售

paper
票据；文件

paper clearing system
票据交换制度

paper gold
纸黄金

paper profit
帐面利润；纸上利润

par of exchange
汇兑平价

par value
票面值

parallel transaction
平行交易

parent company
母公司；控股公司

pari passu
平等权利；同等权益；按相同比例

Paris Bourse
巴黎证券交易所

parity of pay
同等薪酬

parity of subsidy principle
相同津贴的原则；平等津贴原则

part owner
有部分拥有权的人

part ownership
部分所有权

partial bid
部分收购建议

partial endorsement
部分背书

partial offer
部分要约

partial return of contribution
发还部分供款

partial settlement
部分交收

participant
参与者

participating preference share
参与优先股

participation
参与；参加；参股

participation in profit
分红

partly paid share
已缴部分股款的股份

partly paid share capital
已缴部分股款的股本

partly secured
部分有抵押

partner
合伙人；股东

partnership
合伙；合伙商行；合伙经营

partnership account
合伙帐户

partnership assets
合伙资产

partnership at will
随意组合的合伙

partnership book
合伙簿册

partnership business
合伙业务

partnership debt
合伙债项

partnership instrument
合伙契约

partnership money
合伙的款项

partnership property
合伙财产

partnership stock
合伙股本

passage allowance
旅费津贴

passbook
银行存摺

patent
专利；专利权

patent right
专利权

patentee
专利持有人

pawn
当押

pawnbroker
当押商

pawner
当押人

Pay as You Earn Scheme [PAYE Scheme]
即赚即付计划；即赚即付的缴税计划

pay band
薪酬级别

pay by lump sum
一次过付款

pay call
支付催缴股款

pay date
发薪日期

pay trend survey
薪酬趋势调查

pay zone
付款区

payable
应付；须付

payable at par
面值支付

payable at sight
见票即付

payable by instalments
以分期付款方式支付

payable in advance
上期缴纳

payable on demand
可凭票要求付款

payables
应付款项

payback period
还本期；回收期

payee
受款人；收款人；抬头人

paying bank
付款银行

payment
付款；支付款项

payment and drawback requirement
缴税及退税规定

Payment by Phone Service [PPS]
“缴费聆”服务

payment in due course
按期付款

payment in kind
实物支付

payment in lieu of notice
代通知金

payment of estate duty
缴付遗产税

payment of maintenance
支付赡养费

payment of money
付款

payment of tax
缴付税项

payment procedure
付款程序

payment receipt
付款收据

payment stopped
停止付款；停付

payment system
支付系统

payment terms
付款条件；付款方式

payment to redeem
赎款

payoff period
回收期；回本期

payroll
薪酬表；薪酬总额

payroll per capita
按受雇人数平均计算的薪金额

payroll system
薪俸记录系统

pecuniary benefit
金钱利益

pecuniary consideration
金钱代价

pecuniary legacy
金钱遗赠

pecuniary liability
金钱上的法律责任

pecuniary loss
金钱损失

pegged exchange rate
联系汇率；固定汇率

penal rate [Liquidity Adjustment Facility]
惩罚性息率〔流动资金调节机制〕

penal rent
惩罚租金

penal sum
罚金

penalty
罚则；罚款

Penalty Demand Note
罚款通知书

penny share
低价股票；“蚊型股”

pension
退休金

pension scheme
退休金计划

People's Bank Law
《人民银行法》

People's Bank of China
中国人民银行

per annum
每年

per capita gross domestic product
按人口平均计算的本地生产总值；人均国内生产总值

per capita gross national product
按人口平均计算的国民生产总值；人均国民生产总值

per capita income
人均收入

per centum
每百

percentage charges
按百分率收取的费用；征收百分率

percentage increase
增长百分率

percentage inflator
以百分率表示的增加指数

percentage point
百分点

performance
成绩；业绩；表现

performance bond
履约保证书

period for redemption
赎回期限

period of accrual of interest
应计利息的期间

periodic actuarial investigation
定期精算调查

periodic payment
分期付款；定期付款

periodic updating of compensation rate
按期调整补偿率

periodical payment
按期付款；定期付款

permanent capital
永久资本

permanent diminution
永久减值

permanent health business
永久健康业务

permanent transfer
永久转让

permanently discontinued business
永久停业

permitted level of return
获准营利额；准许利润水平

perquisite
额外赏赐

person carrying on business
经营业务的人

person having spes successionis
有继承期望的人

personal allowance
个人免税额

personal assessment
个人入息课税；以个人入息课税办法接受评税

personal assessment allocation
拨入个人入息课税计算款项

Personal Assessment Form
个人入息课税表格

personal assessment tax
个人入息课税应付的税款

personal chattels
非土地实产

personal consumption
个人消费

personal consumption expenditure
个人消费开支

personal emolument
个人薪酬；个人薪俸

personal emoluments subhead
个人薪酬分目

personal estate
可动产业

personal representative
遗产代理人

personal representative of a debtor
债务人的遗产代理人

personal spending pattern
个人消费模式

personal taxation
个人课税

personalty
动产

personnel-related expenses
与员工有关连的开支

personnel-related expenses subhead
与员工有关连的开支分目

pessimist
“淡友”

petition
呈请；呈请书

petitioner
呈请人

petitioning creditor
提出呈请的债权人

petro dollar
石油美元

petty cash
小额现款

phased increase
分期递增

phasing of expenditure
分期拨付开支

Philadelphia Stock Exchange
费城证券交易所

Philippine National Bank
菲律宾国家银行

Philippine Peso [PHP]
菲律宾披索

physical assets
实物资产；有形资产

physical commodity
实物商品；实货

physical delivery of instrument
票据实物交收

physical market
现货市场

physical price
现货价

physical settlement
以实物交易

pick up
复苏〔经济〕；上扬〔价格〕

place an order
“落盘”

place of business
营业地点；营业处

place of negotiation
洽商地点

placement
配售

placement of securities
证券配售

placement of shares
股票配售

placing [listing method]
配售〔上市方式〕

placing prospectus
配股章程

plant and machinery
机器与设备；生产设备及机器

plateau
稳定水平

platform rates
各级税率

platinum
白金

"play the market"
操纵市场；“玩市”

pledge
质押；质权

pledged assets
质押资产

pledgee
承押人

pledgor
质押人

plough back
把利润再投资

plummet
大幅下跌；暴泻；直线下降

plunge
大跌；急挫

Po Fung Finance Company Limited
宝丰财务股份有限公司

Po Sang Bank Ltd.
宝生银行有限公司

policy
政策；保单

policy holder
保单持有人

pooling agreement
汇集协议

pooling system
聚合制；联营制

Port and Maritime Division [Economic Services Bureau]
港口及航运部〔经济局〕

portability
可调动性

portfolio
组合；投资组合

portfolio diversification
分散投资

portfolio management
投资组合管理

portfolio manager
投资组合经理

portfolio movement
投资组合转移

portfolio of commodities
商品投资组合；期货组合

portfolio risk
投资组合的风险；资产组合的风险

portfolio value
投资组合总市值

position
头寸；盘；仓；情况

position limit
持仓限额；头寸限额；限仓

position risk
市场风险；头寸风险

position squaring
平仓

position unwind
回复原来持股量

positive balance
顺差

positive cash flow
正向现金流量

positive growth
正增长；正数增长

positive non-interventionism
积极不干预政策

positive upward path
稳步上扬

possessor
管有人

Post Office Trading Fund
邮政署营运基金

postal order
邮政汇票

post-cessation payment
停业后的支出

post-cessation receipt
停业后的收入

post-dated cheque
期票

posting
过帐

post-sterling era
英镑区解散后的时期

post-tax operating profit
除税后营业利润

potential capital gain
可能获得的资本增益

potential loss
潜在损失

potential market maker
未来的市场作价者；未来的市场“庄家”

potential offeror
有意要约人

potential taxpayer
可能成为纳税人的人士

Pound Sterling [GBP]
英镑

poundage
按每一英镑征收的税额；按镑收费额；企业收益中工资所占百分比

power of administration
管理权

Practice and Guidance Notes on Listing Rule Changes
《有关修改〈上市规则〉的应用指引及指引摘要》

precedent partner
首合伙人

preceding year basis
以上年度为基础；上年度评税基期

preceding year of assessment
上一课税年度

pre-commencement expenditure
开业前费用

pre-determined price
事先厘定的价格

pre-empt resources
优先占用资源

pre-emptive right
优先购买权；优先认购权

preference margin
特惠待遇差额；优惠差额

preference share
优先股

preferential claim
优先债权

preferential creditor
优先债权人

preferential debt
优先清偿的债项

preferential payment
优先偿付

preferential right
优先权

preferential treatment
优惠待遇

preferred share
有优先权的股份

pre-incorporation contract
公司成立前合约

preliminary estimate
初步估计

preliminary estimate of gross domestic product
本地生产总值的初步估计

preliminary expenses
初步开支；开办费用；筹备费用

preliminary figure
初步数字

premium
溢价；保费；入股金；期权金；地价；土地补价；标金

premium assessment
补价评估；溢价评估

premium income
保费收入；地价收入

premium offered in tender
标金

premium portfolio
保费组合

premium rate
保费率

premium receivable
可收取保费

premium savings bond scheme
有奖储蓄券计划

premium tax
保费税项

prepaid expenses
预付开支

prepaid tax
预缴税项

prepayment
预付款项

prequalification
预先审定资格

prequalified consortium
经预先审定资格的财团

prequalified tenderer
经预先审定资格的投标者

prequalified tendering
资格预审投标方式

prescribed currency
订明货币