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金融类行业术语


金融类行业术语 A 安全网 safety net 按可比口径 on comparable basis 按轻重缓急 to prioritize B 颁发营业执照 to license; to grant a license to 办理存款业务 to take deposits 保护农民的生产积极性 to protect farmers' incentive to produce 备付金(超额准备金) excess reserves 本外币并账 consolidation of domestic and foreign currency accounts 本外币对冲操作 sterilization operation 本位利益 localized interest; departmentalism 奔小康 to strive to prosper; to strive to become well-to-do 避税(请见"逃税") tax avoidance 币种搭配不当 currency mismatch 币种构成 currency composition 变相社会集资 disguised irregular (or illegal) fund raising 表外科目(业务) off-balance-sheet items (operation) 薄弱环节 weaknesses; loopholes 不变成本 fixed cost 不变价 at constant price; in real terms 不动产 real estate 不良贷款(资产) problem loans; non-performing loans (assets) C 财务公司 finance companies 财政赤字 fiscal deficit 财政挤银行 fiscal pressure on the central bank (over monetary policy) 财政政策与货币政策的配合 coordination of fiscal and monetary policies 采取循序渐进的方法 in a phased and sequenced manner 操作弹性 operational flexibility 操纵汇率 to manipulate exchange rate 产品构成 product composition; product mix 产品积压 stock pile; excessive inventory 产销率 current period inventory; (即期库存,不含前期库存) sales/output ratio 产销衔接 marketability 产业政策 industrial policy 长期国债 treasury bonds 敞口头寸 open position 炒股 to speculate in the stock market 承购包销 underwrite (securities) 成套机电产品 complete sets of equipment; complete plant (s) 暗补 implicit subsidy 暗亏 hidden loss

城市信用社 urban credit cooperatives (UCCs) 城市合作银行 urban cooperative banks; municipal united banks 城市商业银行 municipal commercial banks 城乡居民收入增长超过物价涨幅 real growth in household income 持续升温 persistent overheating 重复布点 duplicate projects 重置成本 replacement cost 重组计划 restructuring plan 筹资渠道 funding sources; financing channels 初见成效 initial success 出口统一管理、归口经营 canalization of exports 出口退税 export tax rebate 储蓄存款 household deposits (不完全等同于西方的 savings deposits, 前者包括活期存 款,后者不包括。) 储蓄分流 diversion of household deposits 储源萎缩 decline in the availability of household savings 传导机制 transmission mechanism 从价税 ad valorem tax 从紧控制 tight control 存贷款比例 loan/deposit ratio 存款保险体系 deposit insurance system 存款货币银行 deposit money banks 存款准备金 required reserves D 打白条 issue IOU 大额存单 certificate of deposit (CD) 大额提现 withdraw deposits in large amounts 大面积滑坡 wide-spread decline 大一统的银行体制 (all-in-one) mono-bank system 呆账(请见"坏账") bad loans 呆账准备金 loan loss reserves (provisions) 呆滞贷款 idle loans 贷款沉淀 non-performing loans 贷款分类 loan classification 贷款限额管理 credit control; to impose credit ceiling 贷款约束机制 credit disciplinary (constraint) mechanism 代理国库 to act as fiscal agent 代理金融机构贷款 make loans on behalf of other institutions 戴帽贷款 ear-marked loans 倒逼机制 reversed transmission of the pressure for easing monetary condition 道德风险 moral hazard 地区差别 regional disparity 第一产业 the primary industry

第二产业 the secondary industry 第三产业 the service industry; the tertiary industry 递延资产 deferrable assets 订货不足 insufficient orders 定期存款 time deposits 定向募集 raising funds from targeted sources 东道国(请见"母国") host country 独立核算 independent accounting 短期国债 treasury bills 对冲操作 sterilization operation; hedging 对非金融部门债权 claims on non-financial sector 多种所有制形式 diversified ownership E 恶性通货膨胀 hyperinflation F 发行货币 to issue currency 发行总股本 total stock issue 法定准备金 required reserves; reserve requirement 法人股 institutional shares 法人股东 institutional shareholders 法治 rule of law 房地产投资 real estate investment 放松银根 to ease monetary policy 非现场稽核 off-site surveillance (or monitoring) 非银行金融机构 non-bank financial institutions 非赢利性机构 non-profit organizations 分税制 assignment of central and local taxes; tax assignment system 分业经营 segregation of financial business (services); division of business scope based on the type of financial institutions 风险暴露(风险敞口) risk exposure 风险管理 risk management 风险意识 risk awarenes 风险资本比例 risk-weighted capital ratios 风险资本标准 risk-based capital standard 服务事业收入 public service charges; user's charges 扶贫 poverty alleviation 负增长 negative growth 复式预算制 double-entry budgeting; capital and current budgetary account G 改革试点 reform experimentation 杠杆率 leverage ratio 杠杆收购 leveraged buyout 二级市场 secondary market

高息集资 to raise funds by offering high interest 个人股 non-institutional shares 根本扭转 fundamental turnaround (or reversal) 公开市场操作 open market operations 公款私存 deposit public funds in personal accounts 公用事业 public utilities 公有经济 the state-owned sector; the public sector 公有制 public ownership 工业成本利润率 profit-to-cost ratio 工业增加值 industrial value added 供大于求 supply exceeding demand; excessive supply 鼓励措施 incentives 股份合作企业 joint-equity cooperative enterprises 股份制企业 joint-equity enterprises 股份制银行 joint-equity banks 固定资产贷款 fixed asset loans 关税减免 tariff reduction and exemption 关税减让 tariff concessions 关税优惠 tariff incentives; preferential tariff treatment 规范行为 to regularize (or standardize)...behavior 规模效益 economies of scale 国计民生 national interest and people's livelihood 国家对个人其他支出 other government outlays to individuals 国家风险 country risk 国际分工 international division of labor 国际收支 balance of payments 国有独资商业银行 wholly state-owned commercial banks 国有经济(部门) the state-owned (or public) sector 国有企业 state-owned enterprises (SOEs) 国有制 state-ownership 国有资产流失 erosion of state assets 国债回购 government securities repurchase 国债一级自营商 primary underwriters of government securities 过度竞争 excessive competition 过度膨胀 excessive expansion 过热迹象 signs of overheating H 合理预期 rational expectation 核心资本 core capital 合资企业 joint-venture enterprises 红利 dividend 宏观经济运营良好 sound macroeconomic performance 宏观经济基本状况 macroeconomic fundamentals

宏观调控 macroeconomic management (or adjustment) 宏观调控目标 macroeconomic objectives (or targets) 坏账 bad debt 还本付息 debt service 换汇成本 unit export cost;local currency cost of export earnings 汇兑在途 funds in float 汇兑支出 advance payment of remittance by the beneficiary's bank 汇率并轨 unification of exchange rates 活期存款 demand deposits 汇率失调 exchange rate misalignment 混合所有制 diversified (mixed) ownership 货币政策态势 monetary policy stance 货款拖欠 overdue obligations to suppliers J 基本建设投资 investment in infrastructure 基本经济要素 economic fundamentals 基本适度 broadly appropriate 基准利率 benchmark interest rate 机关团体存款 deposits of non-profit institutions 机会成本 opportunity cost 激励机制 incentive mechanism 积压严重 heavy stockpile; excessive inventory 挤提存款 run on banks 挤占挪用 unwarranted diversion of (financial) resources(from designated uses) 技改投资 investment in technological upgrading 技术密集型产品 technology-intensive product 计划单列市 municipalities with independent planning status 计划经济 planned economy 集体经济 the collective sector 加大结构调整力度 to intensify structural adjustment 加工贸易 processing trade 加快态势 accelerating trend 加强税收征管稽查 to enhance tax administration 加权价 weighted average price 价格放开 price liberalization 价格形成机制 pricing mechanism 减亏 to reduce losses 简化手续 to cut red tape; to simplify (streamline) procedures 交投活跃 brisk trading 缴存准备金 to deposit required reserves 结构扭曲 structural distortion 结构失调 structural imbalance 结构性矛盾突出 acute structural imbalance

结构优化 structural improvement (optimization) 结汇、售汇 sale and purchase of foreign exchange 金融脆弱 financial fragility 金融动荡 financial turbulence 金融风波 financial disturbance 金融恐慌 financial panic 金融危机 financial crisis 金融压抑 financial repression 金融衍生物 financial derivatives 金融诈骗 financial fraud 紧缩银根 to tighten monetary policy 紧缩政策 austerity policies; tight financial policies 经常账户可兑换 current account convertibility 经济特区 special economic zones (SEZs) 经济体制改革 economic reform 经济增长方式的转变 change in the main source of economic growth (from investment expansion to efficiency gains) 经济增长减速 economic slowdown;moderation in economic growth 经济制裁 economic sanction 经营自主权 autonomy in management 景气回升 recovery in business activity 境外投资 overseas investment 竞争加剧 intensifying competition 局部性金融风波 localized (isolated) financial disturbance K 开办人民币业务 to engage in RMB business 可维持(可持续)经济增长 sustainable economic growth 可变成本 variable cost 可自由兑换货币 freely convertible currency 控制现金投放 control currency issuance L 来料加工 processing of imported materials for export 离岸银行业务 off-shore banking (business) 理顺外贸体制 to rationalize foreign trade regime 利率杠杆的调节作用 the role of interest rates in resource allocation 利润驱动 profit-driven 利息回收率 interest collection ratio 联行清算 inter-bank settlement 连锁企业 franchise (businesses); chain businesses 良性循环 virtuous cycle 两极分化 growing income disparity;polarization in income distribution 零售物价指数 retail price index (RPI) 扣除物价因素 in real terms; on inflation-adjusted basis 库存产品 inventory 跨国银行业务 cross-border banking 跨年度采购 cross-year procurement 会计准则 accounting standard

流动性比例 liquidity ratio 流动资产周转率/流通速度 velocity of liquid assets 流动资金贷款 working capital loans 流通体制 distribution system 流通网络 distribution network 留购(租赁期满时承租人可购买租赁物) hire purchase 垄断行业 monopolized industry (sector) 乱集资 irregular (illegal) fund raising 乱收费 irregular (illegal) charges 乱摊派 unjustified (arbitrary) levies M 买方市场 buyer's market 卖方市场 seller's market 卖出回购证券 matched sale of repo 贸易差额 trade balance 民间信用 non-institutionalized credit 母国(请见"东道国") home country N 内部控制 internal control 内部审计 internal audit 内地与香港 the mainland and Hong Kong 内债 domestic debt 扭亏为盈 to turn a loss-making enterprise into a profitable one 扭曲金融分配 distorted allocation of financial resources 农副产品采购支出 outlays for agricultural procurement 农村信用社 rural credit cooperatives (RCCs) P 泡沫效应 bubble effect 泡沫经济 bubble economy 培育新的经济增长点 to tap new sources of economic growth 片面追求发展速度 excessive pursuit of growth 平衡发展 balanced development 瓶颈制约 bottleneck (constraints) 平稳回升 steady recovery 铺底流动资金 initial (start-up) working capital 普遍回升 broad-based recovery 配套改革 concomitant (supporting) reforms 配套人民币资金 local currency funding of... Q 企业办社会 enterprises burdened with social responsibilities 免二减三 exemption of income tax for the first two years of making profit and 50% tax reduction for the following three years 明补 explicit subsidy 明亏 explicit loss 名牌产品 brand products

企业集团战略 corporate group strategy recovery burdened with social responsibilities 企业集团战略 corporate group strategy 企业兼并重组 company merger and restructuring 企业领导班子 enterprise management 企业所得税 enterprise (corporate) income tax 企业效益 corporate profitability 企业资金违规流入股市 irregular flow of enterprise funds into the stock market 欠税 tax arrears 欠息 overdue interest 强化税收征管 to strengthen tax administration 强制措施 enforcement action 翘尾因素 carryover effect 切一刀 partial application 清理收回贷款 clean up and recover loans (破产)清算 liquidation 倾斜政策 preferential policy 区别对待 differential treatment 趋势加强 intensifying trend 全球化 globalization 权益回报率 returns on equity (ROE) 缺乏后劲 unsustainable momentum R 绕规模贷款 to circumvent credit ceiling 人均国内生产总值 per capita GDP 人均收入 per capita income 人民币升值压力 upward pressure on the Renminbi (exchange rate) 认缴资本 subscribed capital 软贷款 soft loans 软预算约束 soft budget constraint 软着陆 soft landing S 三角债 chain debts; inter-enterprise arrears 善政廉政 good governance 商业贷款 commercial loans 上市公司 (publicly) listed corporations 设备利用 capacity utilization 社会保障 social safety net; social security (insurance) 深层次矛盾 deep-rooted structural imbalance 审批金融机构 to license financial institutions 审慎监管 prudential supervision

生产能力闲置 unutilized capacity 生息资产 interest-bearing assets 实际利用外资 disbursement of foreign capital;actual inflow of foreign investment 实际有效汇率 real effective exchange rate 实时 real time 实收资本 paid-in capital 实现利润 realized profit 市场分割 market segmentation 市场经济 market economy 市场占有率(市场份额) market share 市场准入 market access (指商品和劳务的进入);market entry (指机构的审批) 市价总值 market capitalization 适度从紧 appropriately tight 适时调节 timely adjustment 收回对金融机构贷款 to recall central bank loans (to financial institutions) 税后还贷 amortization (repayment of loans) after tax 税收流失 tax erosion 税源不足 weak tax base 私营经济(私人经济) the private sector 私有制 private ownership 所有者权益 owner's equity S 三角债 chain debts; inter-enterprise arrears 善政廉政 good governance 商业贷款 commercial loans 上市公司 (publicly) listed corporations 设备利用 capacity utilization 社会保障 social safety net; social security (insurance) 深层次矛盾 deep-rooted structural imbalance 审批金融机构 to license financial institutions 审慎监管 prudential supervision 生产能力闲置 unutilized capacity 生息资产 interest-bearing assets 实际利用外资 disbursement of foreign capital;actual inflow of foreign investment 实际有效汇率 real effective exchange rate 实时 real time 实收资本 paid-in capital 实现利润 realized profit 市场分割 market segmentation 市场经济 market economy 市场占有率(市场份额) market share 市场准入 market access (指商品和劳务的进入);market entry (指机构的审批) 市价总值 market capitalization

适度从紧 appropriately tight 适时调节 timely adjustment 收回对金融机构贷款 to recall central bank loans (to financial institutions) 税后还贷 amortization (repayment of loans) after tax 税收流失 tax erosion 税源不足 weak tax base 私营经济(私人经济) the private sector 私有制 private ownership 所有者权益 owner's equity T 逃税(请见"避税") tax evasion 套汇 (1)指合法:currency swap; arbitrage (2)指非法:illegal purchase of foreign exchange 剔除季节性因素 seasonally adjusted 调节流动性 to influence liquidity level 贴现窗口 discount window 同比 on year-on-year basis;over the same period of the previous year 同业拆借(放) inter-bank borrowing (lending) 同业拆借市场利率(中国) CHIBOR (China inter-bank offered rate) 同业融通票据 inter-bank financing bills 同业往来 inter-bank transactions 透支 overdraft 退税 tax refund (rebate) 头寸 position 吞吐基础货币 adjustment of monetary base 脱媒现象 disintermediation W 外部审计 external audit 外国直接投资 foreign direct investment (FDI) 外汇储备 foreign exchange reserves 外汇调剂 foreign exchange swap 外汇占款 the RMB counterpart of foreign exchange reserves;the RMB equivalent of offcial foreign exchange holdings 外向型经济 export-oriented economy 外债 external debt 外资企业 foreign-funded enterprises 完善现代企业制度 to improve the modern enterprise system 完税凭证 tax payment documentation 违法经营 illegal business 委托存款 entrusted deposits 稳步增长 steady growth 稳健的银行系统 a sound banking system 稳中求进 to make progress while ensuring stability

无纸交易 book-entry (or paperless/scriptless) transaction 物价监测 price monitoring X 吸纳流动性 to absorb liquidity 稀缺经济 scarcity economy 洗钱 money laundering 系统内调度 fund allocation within a bank 系统性金融危机 systemic financial crisis 下岗工人 laid-off employees 下游企业 down-stream enterprises 现场稽核 on-site examination 现金滞留(居民手中) cash held outside the banking system 乡镇企业 township and village enterprises (TVEs) 消费物价指数 consumer price index (CPI) 消费税 excise (consumption) tax 消灭财政赤字 to balance the budget; to eliminate fiscal deficit 销货款回笼 reflow of corporate sales income to the banking system 销售平淡 lackluster sales 协议外资金额 committed amount of foreign investment 新经济增长点 new sources of economic growth 新开工项目 new projects; newly started projects 新增贷款 incremental credit; loan increment; credit growth;credit expansion 新增就业位置 new jobs; new job opportunities 信贷规模考核 review the compliance with credit ceilings 信号失真?¢2??3? information asymmetry 信息反馈 feedback (information) 信息共享系统 information sharing system 信息披露 information disclosure 信用扩张 credir expansion 信用评级 credit rating 姓"资"还是姓"社" pertaining to socialism or capitalism; socialist or captialist 行政措施 administrative measures 需求膨胀 demand expansion; excessive demand 虚伪存款 window-dressing deposits 削减冗员 to shed excess labor force 寻租 rent seeking 迅速反弹 quick rebound Y 养老基金 pension fund 一刀切 universal application; non-discretionary implementation 一级市场 primary market

应收未收利息 overdue interest 银行网点 banking outlets 赢利能力 profitability 营业税 business tax 硬贷款(商业贷款) commercial loans 用地审批 to grant land use right 有管理的浮动汇率 managed floating exchange rate 证券投资 portfolio investment 游资(热钱) hot money 有市场的产品 marketable products 有效供给 effective supply 诱发新一轮经济扩张 trigger a new round of economic expansion 逾期贷款 overdue loans; past-due loans 与国际惯例接轨 to become compatible with internationally accepted practices 与国际市场接轨 to integrate with the world market 预算外支出(收入) off-budget (extra-budgetary) expenditure (revenue) 预调 pre-emptive adjustment 月环比 on a month-on-month basis; on a monthly basis Z 再贷款 central bank lending 在国际金融机构储备头寸 reserve position in international financial institutions 在人行存款 deposits at (with) the central bank 在途资金 fund in float 增加农业投入 to increase investment in agriculture 增势减缓 deceleration of growth; moderation of growth momentum 增收节支措施 revenue-enhancing and expenditure control measures 增长平稳 steady growth 增值税 value-added tax (VAT) 涨幅偏高 higher-than-desirable growth rate; excessive growth 账外账 concealed accounts 折旧 depreciation 整顿 retrenchment; consolidation 政策工具 policy instrument 政策性业务 policy-related operations 政策性银行 policy banks 政策组合 policy mix 政府干预 government intervention 证券交易清算 settlement of securities transactions 证券业务占款 funding of securities purchase 支付困难 payment difficulty 支付能力 payment capacity 直接调控方式向 to increase the reliance on indirect policy instruments 间接调控方式转变

职能转换 transformation of functions 职业道德 professional ethics 指令性措施 mandatory measures 指令性计划 mandatory plan; administered plan 制定和实施货币政策 to conduct monetary policy; to formulate and implement monetary policy 滞后影响 lagged effect 中介机构 intermediaries 中央与地方财政 delineation of fiscal responsibilities 分灶吃饭重点建设 key construction projects; key investment project 周期谷底 bottom (trough) of business cycle 周转速度 velocity 主办银行 main bank 主权风险 sovereign risk 注册资本 registered capital 逐步到位 to phase in; phased implementation 逐步取消 to phase out 抓大放小 to seize the big and free the small (to maintain close oversight on the large state-ownedenterprises and subject smaller ones to market competition) 专款专用 use of funds as ear-marked 转贷 on-lending 转轨经济 transition economy 转机 turnaround 转折关头 turning point 准财政赤字 quasi-fiscal deficit 准货币 quasi-money 资本不足 under-capitalized 资本充足率 capital adequacy ratio 资本利润率 return on capital 资本账户可兑换 capital account convertibility 资不抵债 insolvent; insolvency 资产负债表 balance sheet 资产负债率 liability/asset ratio; ratio of liabilities to assets 资产集中 asset concentration 资产贡献率 asset contribution factor 资产利润率 return on assets (ROA) 资产质量 asset quality 资产组合 asset portfolio 资金成本 cost of funding; cost of capital; financing cost 资金到位 fully funded (project) 资金宽裕 to have sufficient funds 资金利用率 fund utilization rate 资金缺口 financing gap 资金体外循环 financial disintermediation

资金占压 funds tied up 自筹投资项目 self-financed projects 自有资金 equity fund 综合国力 overall national strength (often measured by GDP) 综合效益指标 overall efficiency indicator 综合治理 comprehensive adjustment (retrenchment); over-haul 总成交额 total contract value 总交易量 total amount of transactions 总成本 total cost 最后贷款人 lender of last resort[/size=3] B share B股;乙类股份 betting duty 博彩税 BA Asia Limited 美银亚洲有限公司 bid 叫价;出价;投标;提出拨款申请; BA Finance (Hong Kong) Limited 美银财务(香港)买盘 有限公司 bid price 买价;投标价格;收购价 back duty 补缴税款 bid rate 买价;投标价;拆入息率 back tax 补缴税款 bidder 竞投人 backdoor listing “借壳”上市;“买壳”上市 BII Finance Company Limited 印尼国际 back-to-back credit 对开信贷 财务有限公司 back-to-back loan 对销贷款 bilateral agreement 双边协议;双边协 backwardation 交割延期费 〔证券〕 倒价 ; 〔期货〕 定 ; 现货溢价 bilateral meeting 双边会议 bad debt 坏帐 bilateral netting agreement 双边净额 bad debt provision 坏帐准备 结算协议 bad year 歉年 bilateral repurchase agreement 双边回 bailee 受寄人 购协议 Bailiff 执达主任 bill 票据;帐单;汇票;条例草案 Bailiff Office 执达主任办事处 bill acceptance 票据承兑 bailment 委托保管 bill broker 票据经纪 balance 差额;余额;结余 bill discounting company 票据贴现公司 balance brought down 余额承上 bill for clearing 交换票据;结算票据 balance brought forward 〔上年度〕结转;余额 bill in a set 汇票联票 bill of exchange 汇票 承前 bill of lading [B/L] 提单 balance carried down 余额转下 balance carried forward 〔本年度〕结转;余额 bill of sale [B/S] 卖据;动产抵押据 移后 bill payable after sight 见票后付款汇 balance of international indebtedness 国际借 票 bill payable on demand 凭票要求付款的 贷差额;国际借贷平衡表 balance of international payments 国际收支差 汇票 bill purchased 出口押汇;买入票据 额;国际收支平衡表 balance of payments 国际收支差额;国际收支平 bill receivable 应收票据 Bills of Exchange Law 《票据法》 衡表 blank endorsement 空白背书;不记名背 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

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

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 license 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

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

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

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 Kong Limited] 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

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

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

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

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 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 [CAMEL Rating 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〕 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 the Valuation 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〕

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

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

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 Cariplo S.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

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 License Holders under the Leveraged Foreign Exchange 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

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

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

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

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

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

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

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

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

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

controlling shareholder 控股股东;持 有控股权的股东 Convention on the Settlement of Investment Disputes between States and Nations of 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-Counter Derivatives 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

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

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

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 Futures Exchange Limited]

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

《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 Futures Commission 《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

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

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

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

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

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;

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

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 cash accounting 现金会计? cash budget 现金预算 cash cycle 现金周转周期 cash journals 现金分类帐 cash projection worksheet 现金预计工 作表 chart of accounts 帐目表 current ratio 流动比率 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

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] [United Nations] 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

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

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

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

Electrical and Mechanical Services Department Suspense Account 机电工程署暂记帐 Electrical and Mechanical Services Department Vehicle Maintenance Services Suspense Account 机电工程署车辆维修暂记帐 Electrical and Mechanical Services Department Workshop Services Suspense Account 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

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 Hong Kong 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

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


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