① 財務報表英語翻譯
a flat percentage rate of income 統一比率的所得稅稅率.
a long position 多頭部位,利多形勢.
a long position 多頭寸;買進的期貨合同.
a put option on a debt security 債務證券的賣出期權.
a sales slip 簽購單據,售貨清單.
a short position 空頭部位,短缺頭寸.
a short position 空頭;賣出的期貨合同.
a tax return 稅務申報表.
abnormal depreciation 特別折舊.
abnormal spoilage 非正常損壞.
aboriginal cost 原始成本.
acceptance bank 票據承兌行
acceptance method 承兌方式.
acceptance risks 承兌風險.
accepting bank 承兌銀行
accessory risks 附加保險,附加險.
accident insurance 意外保險.(不包括海上,火災和人壽保險).
accommodation of funds 資金融通.
accompany vt. 附帶,伴隨,陪同
account charges 賬戶費用
account current (A/C,a/c) 往來帳戶
account number (A/N) 帳號
account statement 帳戶清單
accounting exposure 會計風險.
accounting risks 會計風險.
accounting value 帳面價值.
accounts of assured 保險帳戶.
accrued bond interest 應計債券利息
accrued depreciation 應計折舊.
accrued dividend 應計股利
acknowledgement of declaration (under op預約保險申報確認書.
active securities 熱頭股票,活躍的證券
actual cash value (保險用語)實際現金價值.
actual rate 實際匯率
adaptive expectations 適應性預期.
additional insurance 加保,附加保險.
additional reserve 追加准備金
additional reserve 追加准備金
additional reserve 追加准備金
adjustable policy 可調整的保險單.
adjustable premium 可調整的保險費.
adjusted debit balance 已調整的借方余額
advance payment of premium 預繳保險費.
advance-decline theory 漲跌理論
adverse exchange 逆匯,逆匯兌
advice of drawing 提款通知書
advising bank 通知銀行
affiliated bank 聯行
affiliated person 關聯人
aftermarket 次級市場
agent for collection 托收代理銀行
Agricultural Bank of China 中國農業銀行
agricultural loans 農業貸款
agricultural(animal husbandry)tax 農(牧)業稅.
allowance for doubtful debt 備抵呆帳款項
allowance for doubtful debt 備抵呆帳款項
allowance for doubtful debt 備抵呆帳款項
alternative (either/or) order 選擇指令
American Express card 運通卡.
American terms 美國標價法
amount in figures 小寫金額
amount in words 大寫金額
annual membership es 年費.
application form for a banking account 銀行開戶申請書
appointed bank 外匯指定銀行
appreciation of exchange rate 匯率升值
arbitrage 套利
arbitrage 套購,套利,套匯.
arbitrage of exchange 套匯
arbitrage of exchange or stock 套匯或套股.
arbitrage opportunity 套價機會.
arbitrage risks 套匯風險.
as agent 做代理
as principal 做自營
Asian Development Fund (ADB) 亞洲開發銀行
ask price = asking price = offer price =出售價,報價,開價,出價
ask-bid system 競價系統
assessment of loss 估損.
assets insurance 資產保險.
assignment of policy 保單轉讓.
assumption of risk 承擔風險.
asymmetry 不對稱.
at owner's risk 風險由貨主負擔.
at-the-close order 收盤指令
at-the-market 按市價
at-the-money 平值期權.
at-the-opening (opening only) order 開盤指令
auction marketplace 拍賣市場
automated teller machines (24 hours a da自動取款機(24小時服務)
automatic transfers between accounts 自動轉帳
average 平均數
baby bond 小額債券
back spreads 反套利.
back wardation 現貨溢價.
balance n. 結余,差額,平衡
bank balance 存款余額
bank balance over required reserves 超出法定(必備)儲備的銀行存款余額
bank deposit 銀行存款
Bank of China 中國銀行
Bank of Communications 交通銀行
bank of deposit 存款銀行
bank of the government 政府的銀行
banker's association 銀行協會
banker's bank 中央銀行
banker's guarantee 銀行擔保.
bank's buying rate 銀行買入價
bank's selling rate 銀行賣出價
banks with business dealing with the cen中央銀行的往來銀行
Barclay card 巴克萊銀行信用卡.
base rate 基本匯價
basis order 基差訂單.
basis risk 基差風險.
bear market 熊市
bear operation 賣空行為
bear raiders 大量拋空者
beneficial owner 受益所有人
beneficiary of insurance 保險金受益人.
best-efforts offering 盡力推銷(代銷)發行
bid and ask prices 買入和賣出價
bid and ask spread 買賣差價
bid price = buying price 買價
bid-ask spread 遞盤虛盤差價.
big board 大行情牌
big slump 大衰退(暴跌).
bill-paying services 代付帳款
black market 黑市
black market financing 黑市籌資.
black money 黑錢
blanket mortgage 總括抵押.
block positioner 大宗頭寸商
blowout 暢銷
blue-chip stocks 藍籌股
board of arbitration 仲裁委員會
board of governors 理事會
bond fund 債券基金
borrowing from affiliates 向聯營公司借款.
borrowing power of securities 證券貸款能力
borrowing risks 借款風險.
bought deal 包銷
bread and butter business 基本業務
breadth index 寬度指數
break-even 不虧不盈,收支相抵.
breakout 突破
bridging finance 過渡性融資.
broker 經紀人,掮客
brokerage 經紀人傭金
brokerage 經紀業;付給經紀人的傭金.
brokerage firm 經紀商(號).
broker's loan 經紀人貸款
broking house 經紀人事務所
building agreement 具有約束力的協定.
building tax (tax on construction) 建築稅.
bullish 行情看漲
business insurance 企業保險.
business risk 營業風險.
business savings 企業儲蓄
business tax 營業稅.
business term loan 企業長期貸款
bust-up risks 破產風險.
buyer's risks 買方風險.
call (option) 買方期權,看漲期權.
call and put options 買入期權和賣出期權.
call for funds 控股,集資
call loan transaction 短期拆放往來.
call market 活期存款市場
call money 拆放款.
call options on an equity 權益(證券)的買入期權.
call-options 認購期權.
cancellation 取消
cancellation money 解約金.
cap 帶利率上限的期權.
capital assets 資本資產.
capital lease 資本租賃.
capital market 信貸市場,資本市場
capital resources 資本來源
capital surplus 資本盈餘
capital transfer 資本轉移
capital turnover rate 資本周轉率
card issuing institution 發卡單位.
carefully selected applicant 經仔細選定的申請人.
cargo insurance 貨物保險.
cash 現金,現款.v.兌現,付現款.
cash a cheque 支票兌現.
cash account 現金帳戶
cash account 現金帳戶.
cash account 現金帳戶
cash advance 差旅預支款.
cash against bill of lading 憑提單付現.
cash against documents(C.A.D.) 憑單付現,憑單據付現金=document against cash.
cash and carry 付現自運;現金交易和運輸自理;現購自運商店.
cash and carry wholesale 付現自運批發.
cash assets 現金資產.
cash audit 現金審核
cash audit 現金審核,現金審計.
cash balance 現金余額,現款結存.
cash basis 現金制
cash basis 現金制,現金基礎.
cash basis accounting 現金收付會計制
cash basis accounting 現金收付會計制.
cash before delivery(C.B.D.) 空貨前付款,付款後交貨,付現款交貨.
cash bonus 現金紅利.
cash book 現金簿;現金帳;現金出納帳.
cash boy 送款員.
cash budget 現金預算
cash budget 現金預算.
cash card1 (銀行)自動提款卡.
cash card2 現金卡.
cash claim 現金索賠.
cash collection basis 收現法,收現制.
cash credit 活期信用放款,現金付出.
cash credit slip 現金支出傳票.
cash currency 現金通貨.
cash cycle 現金循環,現金周期.
cash day 付款日.
cash debit slip 現金收入傳票.
cash department (商業機構中的)出納部=counting-house.
cash deposit 現金存款;保證金.
cash deposit as collateral 保證金,押金.
cash desk (商店,飯館的)付款處.
cash disbursements 現金支出.
cash discount (c.d.) 現金折扣,付現折扣=settlement discount.
cash dispenser (美)自動提款機=cashomat.
cash dividend 現金股利
cash down 即付,付現.
cash equivalent value 現金等值,現金相等價值.
cash flow 資金流動
cash flow 現金流動.
cash flow stream 現金流(量).
cash holdings 庫存現金
cash holdings 庫存現金.
cash in advance (c.i.a.) 預付現金.
cash in bank 存銀行現金,銀行存款.
cash in hand (商行的)手頭現金,庫存現金=cash on hand.
cash in transit 在途現金,在運現金.
cash in transit policy 現金運送保險單.
cash in treasury 庫存現金.
cash invoice 現購發票.
cash items 現金帳項,現金科目.
cash journal 現金日記簿.
cash liquidity 現金流動(情況);現金周轉.
cash loan 現金貸款.
cash management services 現金管理業務
cash market 現金交易市場,現貨市場,付現市場.
cash nexus 現金交易關系.
cash on arrival 貨到付現,貨到付款.
cash on bank 銀行存款;銀行付款;現金支票付款.
cash on deliver (C.O.D) (英)交貨付款,現款交貨=collect on delivery.
cash on delivery (COD) 交割付款
cash order(C/O) 現金訂貨.
cash paid book 現金支出簿.
cash payment 現金支付
cash payment 現金付款,現付.
cash payments journal 現金支出日記帳.
cash position 頭寸
cash position 現金狀況,現金頭寸.
cash price 現金售價,現金付款價格.
cash purchase 現購,現金購買.
cash railway (商店中的)貨款傳送線.
cash ratio 現金比率.
cash receipts (CR) 現金收入.
cash receipts journal 現金收入日記帳.
cash records 現金記錄.
cash register 現金登記機,現金收入記錄機,收銀機.
cash remittance 匯款單;解款單.
cash remittance note 現金解款單,解款單.
cash requirement 現金需要量.
cash reserve 現金儲備(金).
cash resources 現金資源,現金來源.
cash resources (reserves) 現金准備
cash sale 現售,現金銷售=sale by real cash.
cash sale invoice 現銷發票,現售發票.
cash settlement 現金結算,現匯結算.
cash short and over 現金尾差,清點現金余差;現金短溢.
cash slip 現金傳票.
cash statement 現金報表,(現金)庫存表.
cash ticket 現銷票,門市發票.
cash transaction 現金交易.
cash verification 現金核實,現金核查.
cash voucher 現金憑單;現金收據.
cash with order (c.w.o., C.W.O.) 訂貨時付款,訂貨付現,落單付現.
cash without discount 付現無折扣.
cash yield discount 現金獲利率,現金收益率.
cash-and-carry arbitrage 現貨持有套利.
cashier 出納員,收支員.
cashier's cheque (C.C.) 銀行本票=cashier's order.
central rate 中心匯率(一國貨幣對美元的匯率,並據此計算對其他貨幣的匯率)
certificate of balance 存款憑單
Certificate of Deposits (CDs) 大額定期存款單
certificated security 實物證券
certificates of deposit (CDs) 大面額存款單
certifying bank 付款保證銀行
change hands 交換,換手.
chartered bank 特許銀行
chattel 動產.
chattel mortgage 動產抵押.
chattel mortgage 動產抵押.
chattel mortgage bond (美)動產抵押(公司)債券.
chattel personal (私人)動產.
chattel real 准不動產(土地權等).
check certificate 檢驗證明書.
check deposit 支票存款
check list (核對用的)清單.
check sheet 對帳單.
checking account 支票帳戶.
checking deposits 支票存款,活期存款
checking reserve 支票現金儲備.
checkstand (超級市場的)點貨收款台.
cheque (payable) to bearer 來人支票,不記名支票.
cheque book 支票簿.
cheque book stub 支票簿存根.
cheque card 支票卡.
cheque collection 支票兌取.
cheque collector 支票兌取人.
cheque crossed 劃線支票.
cheque crossed generally 普通劃線支票.
cheque crossed specially 特別劃線支票.
cheque deposit 支票存款.
cheque drawer 支票出票人.
cheque holder 支票執票人.
cheque only for account 轉帳支票.
cheque payable at sight 見票即付支票.
cheque protector 支票銀碼機.
cheque rate 票據匯兌匯率,票匯價格=sight rate ,short rate.
cheque register 支票登記簿.
cheque returned 退票,退回的支票.
cheque signer 支票簽名機.
cheque stub 支票存根.
cheque to order 記名支票,指定人支票.
China Investment Bank 中國投資銀行
circulation risks 流通風險.
circulation tax (turnover tax) 流轉稅.
city bank 城市銀行
claim a refound 索賠.
clean collections 光票托收
clearing bank 清算銀行
clearing house 清算所.
clearinghouse 清算公司,票據交換所.
close out 平倉,結清(賬).
closed and mortgage 閉口抵押.
closing order 收市價訂單.
closing rate 收盤價
closing transaction 平倉交易
collar 帶利率上下限的期權.
collateral loan 抵押借款.
collecting bank 托收銀行
collecting bank 托收銀行
collecting bank 代收行
collection instructions 委託(托收的)單據
collection items 托收業務,托收項目
collection of trade charges 托收貨款
collection on clean bill 光票托收
collection on documents 跟單托收
collection order 托收委託書
collection risk 托收風險
collection risks 托收風險.
collection service 托收服務
collective-owned enterprise bonus tax 集體企業獎金稅.
collective-owned enterprise income tax 集體企業所得稅.
commercial and instrial loans 工商貸款
commercial deposit 商業存款
commercial paper 商業票據
commercial paper house 經營商業票據的商號
commercial risk 商業風險.
commercial terms 商業條件.
commission 傭金
commodity futures 商品期貨.
commodity insurance 商品保險.
common collateral 共同擔保.
common fund 共同基金
common stock 普通股
common trust fund 共同信託基金
compensatory financing 補償性融資.
competitive risks 競爭風險.
composite depreciation 綜合折舊.
compound interest 復利
compound rate 復利率
compound rate deposit 復利存款
comprehensive insurance 綜合保險.
condominium 公寓私有共有方式.
confirming bank 保兌銀行
congestion area 震盪區
congestion tape 統一自動行情顯示
conservatism and liquidity 穩健性與流動性
consortium bank 銀團銀行
constructure risk 建設風險.
consumer financing 消費融資.
contingent risks 或有風險.
contract money 合同保證金.
contract size 合約容量.
contracts of difference 差異合約.
contractual value 合同價格.
controlled rates 控制的匯率
converge 集聚,(為共同利益而)結合一起.
conversion 匯兌,兌換
convertible currency 可兌換的貨幣
cooling-off period 等待期
cooperative financing 合作金融.
cornering the market 操縱市場
corners 壟斷.
corporate deposits 法人存款
correspondent 代理行
cost of maintenance 維修費.
counter-inflation policy 反通貨膨脹對策
counter-inflation policy 反通貨膨脹對策
counter-inflation policy 反通貨膨脹對策
cover 彌補,補進(賣完的商品等).
cover 彌補(損失等);負擔(開支);補進(商品或股票等);保險.
coverage 承保險別;保險總額;范圍保險.
coverage ratio 償債能力比率.
cover-note 暫保單;投保通知單.
credit 信用,信貸.
credit account (C.A., C/A) 賒帳=open account2
credit agreement 信貸協定.
credit amount 信貸金額;賒帳金額;信用證金額.
credit analysis 信用分析.
credit balance 貸方余額,結欠,貸余.
credit bank 信貸銀行
credit beneficiary 信用證受益人.
credit business 賒售,信用買賣.
credit buying 賒購.
credit capital 信貸資本.
credit cards 信用卡
credit control 信用控制
credit control 信用控制
credit control 信用控制
credit control instrument 信用調節手段
credit control instrument 信用調節手段
credit control instrument 信用調節手段
credit expansion 信用擴張
credit expansion 信用擴張
credit expansion 信用擴張
credit extending policy 融資方針
credit extending policy 融資方針
credit extending policy 融資方針
credit facility 信用透支.
credit limit 信用額度.
credit restriction 信用限額.
credit risk 信用風險.
credit union 信用合作社
creditor bank 債權銀行
crop up (out) 出現,呈現.
cross hedge 交叉套做.
cross hedging 交叉保值.
cum dividend 附息
cum rights 含權
cumulative preferred stock 累積優先股
currency futures 外幣期貨.
currency futures contract 貨幣期貨合約.
current fund 流動基金
current futures price 現時的期貨價格.
current ratio 流動比率
current ratio 流動比率
current ratio 流動比率
customize 按顧客的具體要求製作.
customs ty(tariffs) 關稅.
D/D (Banker's Demand Draft) 票匯
daily interest 日息
daily limit 每日漲(跌)停板.
date of delivery 交割期.
dealers 批發商.
death and gift tax 遺產和贈與稅.
debt of honour 信用借款.
debtor bank 借方銀行
decision-making under risk 風險下的決策.
deed 契約.
deed tax 契稅.
deferred savings 定期存款
deficit covering 彌補赤字
deficit covering 彌補赤字
deficit covering 彌補赤字
deficit-covering finance 赤字財政
deficit-covering finance 赤字財政
deficit-covering finance 赤字財政
deflation 通貨緊縮
deflation 通貨緊縮
deflation 通貨緊縮
delivery date 交割日
demand pull inflation 需求拉動通貨膨脹
demand pull inflation 需求拉動通貨膨脹
demand pull inflation 需求拉動通貨膨脹
demand shift inflation 需求變動型通貨膨脹
demand shift inflation 需求變動型通貨膨脹
demand shift inflation 需求變動型通貨膨脹
demand-deposit or checking-accounts 活期存款或支票帳戶
deposit account 存款帳戶
deposit account (D/A) 存款帳戶
deposit at call 通知存款
deposit bank 存款銀行
deposit money 存款貨幣
deposit rate 存款利率
deposit turnover 存款周轉率
depreciation risks 貶值風險.
derivative deposit 派生存款
derived deposit 派生存款
designated currency 指定貨幣
deutsche marks (=DM) 西德馬克
devaluation of dollar 美元貶值
developer 發展商.
Development Bank 開發銀行
development financing 發展融資.
devise 遺贈.
die intestate 死時沒有遺囑.
Diners card 大萊信用卡.
direct exchange 直接匯兌
direct financing 直接融資.
direct hedging 直接套做.
direct leases 直接租賃.
direct taxation 直接稅.
discount credit 貼現融資.
discount market 貼現市場
discount on bills 票據貼現.
discount paid 已付貼現額.
discounted cash flow 凈現金量
discounting bank 貼現銀行
dishonour risks 拒付風險.
disintermediation 脫媒.
distant futures 遠期期貨.
diversification 分散投資
dividends 紅利
document of title 物權單據
documentary collection 跟單托收
Documents against Acceptance,D/A 承兌交單
Documents against Payment,D/P 付款交單
domestic correspondent 國內通匯銀行
domestic deposit 國內存款
domestic exchange 國內匯兌
double leasing 雙重租賃.
double mortgage 雙重抵押.
double option 雙向期權.
Dow Jones average 道·瓊斯平均數
down payment 首期.
downgrade 降級
downside 下降趨勢.
downtick 跌點交易
Dragon card 龍卡.
draw 提款
draw cheque 簽發票據.
drawee bank 付款銀行
drawing account 提款帳戶
al exchange market 雙重外匯市場
al trading 雙重交易.
e from other funds 應收其他基金款
e to other funds 應付其他基金款
mping 拋售
early warning system 預警系統
easy credit 放鬆信貸
easy credit 放鬆信貸
easy credit 放鬆信貸
economic exposure 經濟風險.
efficient portfolio 有效證券組合
electronic accounting machine 電子記帳機
electronic cash 電子現金.
electronic cash register 電子收款機
electronic debts 電子借貸
electronic funds transfer 電子資金轉帳.
electronic transfer 電子轉帳
emergency tariff 非常關稅.
encumbrance 債權(在不動產上設定的債權).
endorsement for collection 托收背書.
engage in arbitrage (to) 套匯
entity n. 單位,整體,個體
entrance fee 申請費.
equalization fund (外匯)平衡基金
equipment leasing services 設備租賃業務
equity portfolio 股票資產.
establishing bank 開證銀行
ethics risks 道德風險.
Euro-bank 歐洲銀行
Eurocard 歐洲系統卡.
European terms 歐洲標價法
evaluation of property 房產估價.
evasion of foreign currency 逃匯
exception clause 免責條款.
excess insurance 超額保險.
exchange adjustment 匯率調整
exchange alteration 更改匯率
exchange arbitrage 外匯套利
exchange bank 外匯銀行
exchange broker 外匯經紀人
exchange brokerage 外匯經紀人傭金
exchange business 外匯業務
exchange clearing agreement 外匯結算協定
exchange clearing system 匯結算制
exchange competition 外匯競爭
exchange contract 外匯成交單
exchange control 外匯管制
exchange convertibility 外匯兌換
exchange customs 交易所慣例
exchange depreciation 外匯下降
exchange mping 匯率傾銷
exchange mping 匯率傾銷.
exchange fluctuations 匯價變動
exchange for forward delivery 遠期外匯業務
exchange for spot delivery 即期外匯業務
exchange freedom 外匯自由兌換
exchange loss 匯率損失
exchange parity 外匯平價
exchange position 外匯頭寸
exchange position 外匯頭寸;外匯動態.
exchange premium 外匯升水
exchange profit 外匯利潤
exchange proviso clause 外匯保值條款
exchange quota system 外匯配額制
exchange rate 匯價
exchange rate fluctuations 外匯匯價的波動
exchange rate parity 外匯兌換的固定匯率
exchange rate risks 外匯匯率風險.
exchange reserves 外匯儲備
exchange restrictions 外匯限制
exchange risk 外匯風險
exchange risk 兌換風險.
exchange settlement 結匯
exchange speculation 外匯投機
exchange stability 匯率穩定
exchange surrender certificate 外匯移轉證
exchange transactions 外匯交易
exchange value 外匯價值
exchange war 外匯戰
excise 貨物稅,消費稅.
exercise date 執行日
exercise price, striking price 履約價格,認購價格.
expenditure tax 支出稅.
expenditure tax regime 支出稅稅制.
expenses incurred in the purchase 購買物業開支.
expira
② 請教哪常用財經英語詞彙
labour and material cost index 勞工及材料成本指數
LAF bid and offer rates 流動資金調節機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
land revenue 地價收入
land transaction 土地交易
landed cost 抵岸價格；卸岸成本
land-holding company 擁有土地的公司
Laspeyres index formula 拉斯佩爾指數公式
last in, first out method [LIFO method] 後進先出計演算法
last recorded price 最後成交價
last trading price 最後成交價
late adjustment 收市後的調整
late stamping 逾期加蓋印花
latent reserve 隱藏儲備
Law Concerning Merger and Conversion of Financial Institutions of
law cost 訟費
law of bankruptcy 破產法
law of diminishing return 報酬遞減規律；報酬遞減法則
law of insolvency 破產清盤法
lay member [Council of SEHK] 外界理事〔聯交所理事會〕
leading indicator 領先指標；領先經濟指標
leap-frogging 跳增
lease 租契；租約
leasehold interest 租賃權益；批租權益
leasehold property 批租土地財產
leave pay 假期工資
ledger 分類帳
Ledger Accounting and Financial Information System [LAFIS] 會計及財務數據系統
ledger book 分類帳簿
legacy 遺產；非土地遺贈
legal charge 法定押記
legal cost 訟費
legal estate 法定產業權
legal fee 法律費用
legal interest 法定權益
Legal, Membership and Secretarial Services Division [Stock Exchange of Hong Kong Limited] 法律、會籍及公司秘書事務科〔香港聯合交易所有限公司〕
legal mortgage 法定按揭
legal personal representative 合法遺產代理人
legal tender 法定貨幣
legal tender notes and coins 法定紙幣及硬幣
legally binding debt 有法律責任須償還的債項
legatee 非土地遺贈繼承人；受遺贈人
LegCo Ad Hoc Group to Study the Financial Arrangements for the New Airport and Related Projects 立法會議員研究新機場及有關工程財政事宜小組
LegCo Panel on Economic Services 立法會經濟事務委員會
LegCo Panel on Financial Affairs 立法會財經事務委員會
LegCo Subcommittee on the Financing of Airport Core Programme 立法會研究機場核心計劃財政事宜小組委員會
Lehman Brothers Finance Limited 美國雷曼兄弟財務有限公司
lend 貸出
lender 貸款人；借出人；放款人
lender of last resort system 最後貸款人制度
lending 貸款；放款
lending agreement 借貸協議
lending margin 貸款利率差價
lessee 承租人
lessor 出租人；批租人
letter of administration 遺產管理書
letter of allotment 配股通知書
letter of assurance 保證書
letter of comfort 銀行聯系證明書；信心保證書
letter of confirmation 證實書；確認書
letter of credit [L/C] 信用證；信用狀
letter of guarantee 保證書
letter of hypothecation 押匯質權書；銀行抵押書；質押書
letter of indemnity 賠償保證書；認賠書；償還稅款保證書
letter of indication 簽印證明書
letter of intent 意向書
letter of release 同意釋款書
letter of renunciation 放棄書
level off 趨向平穩；趨平
level playing field 公平競爭的環境
leverage 杠桿作用；杠桿比率
leveraged buy-out 杠桿式收購
leveraged foreign exchange contract 杠桿外匯合約
leveraged foreign exchange trader 杠桿式外匯買賣商
leveraged foreign exchange trader's representative 杠桿式外匯買賣商代表
leveraged foreign exchange trading 杠桿式外匯買賣
Leveraged Foreign Exchange Trading Ordinance Arbitration Panel [Securities and Futures Commission] 杠桿式外匯買賣條例仲裁委員會〔證券及期貨事務監察委員會〕
leveraged leasing 杠桿租賃；融資租賃
leveraged market 杠桿市場
leviable transaction 可征費交易
levy 征費；征款
liability 負債；法律責任
liability for payment of rates 繳交差餉的法律責任
liable in damages 承擔損害賠償
liable to tax 應納稅；應課稅
liberalization 自由化；開放〔市場〕
licence 許可證；牌照；特許文件
licence fee 牌照費
licensed bank 持牌銀行
licensed deposit-taking company 持牌接受存款公司
licensed intermediary 持牌中介團體
licensed trader 持牌買賣商
licensee 持牌人；持證人
licensing condition 發牌條件
licensing court 牌照法庭
licensing criterion 發牌准則
Licensing Department [Securities and Futures Commission] 發牌科〔證券及期貨事務監察委員會〕
Licensing Information Booklet 《發牌資料冊》
lien 留置權；扣押權
life and annuity business 人壽及年金業務
life assurance 人壽保險
Life Assurance Act [United Kingdom] 《人壽保險法令》〔英國〕
life assurance policy 人壽保單
life boat loan 救市貸款
life insurance 人壽保險
life insurance corporation 人壽保險法團
Life Insurance Council of Hong Kong 香港壽險總會
life insurance fund 人壽保險基金
life interest 終身權益
Life Underwriters Association of Hong Kong 香港人壽保險從業員協會
life-long proct 終身產品
light trading 交投稀疏；交投疏落
Lloyd's underwriter 勞合社承保人
loan 借貸；貸款；借款
loan account 貸款賬戶；放款賬戶
loan agreement 貸款協議
loan capital 借貸資本
loan ceiling 貸款限制
loan creditor 貸款債權人
loan finance facility 借款融通
loan for financial investment 金融投資貸款
Loan Fund 貸款基金
loan interest 貸款利息
loan loss reserve 貸款損失儲備金；貸款損失准備
loan officer 貸款人員
loan outstanding 未償貸款；尚欠的貸款
loan portfolio 貸款組合
loan repayment 貸款還款
loan shark 高利貸者；「大耳窿」
loan stock 債權股額；貸款債券
loan syndicate 貸款銀團
loan-to-deposit ratio 貸款與存款比率
loan-to-valuation ratio 貸款與估值比率
local branch 本地分行
local cost 本地成本
local inflation 本地通脹
local inflationary pressure 本地通脹壓力
local proction 本地產量
local representative office 本地代表辦事處
local value-added content 本地加工價值成分
locality of profit 利潤來源
locally incorporated bank 本地注冊銀行
locally incorporated deposit-taking company 本地注冊接受存款公司
long 好倉；多頭；買空
long month 遠期月份
long position 長倉；好倉；多頭；長盤
long-range planning 長遠計劃
long-term business 長期業務
long-term business assets 長期業務資產
long-term business fund 長期業務基金
long-term business liabilities 長期業務負債
Long-Term Credit Bank of Japan, Limited 日本長期信用銀行
long-term debt 長期債項
long-term fund 長期基金
long-term policy 長期保險單
long-term rating 長期評級
long-term receivables 應收長期帳項
long-term supplement 長期個案補助金
loss 虧損；損失
loss brought forward 承前虧損
loss carried forward 結轉虧損
loss portfolio 損失組合
lost instrument 遺失票據
lot 「一手」〔最低交易單位〕
Lotteries Fund 獎券基金
lottery 獎券
low and simple taxation 稅率低而簡單的稅制
low base of comparison 比較基數偏低
low value-added 低增值
lower income relief 較低入息寬免
lowest conforming tender 符合要求而索價最低的投標
lowest tender 索價最低的投標；出價最低的投標
lowest tender to specifications 符合規格而索價最低的投標
lump sum payment 整筆付款
Luxembourg Monetary Institute 盧森堡金融協會
Luxembourg Stock Exchange 盧森堡證券交易所
obligation 債項；責任；義務
obligation bond 債務債券
obligee 受惠人
occupational retirement scheme 職業退休計劃
Occupational Retirement Schemes Division 退休計劃部〔財經事務局〕
odd lot 散股；碎股；零股
odd lot broker 散股經紀
OECD country 經濟合作及發展組織國家；經濟合作及發展組織的成員國
OECD stock market 經濟合作及發展組織國家的證券市場
off-balance-sheet exposure 資產負債表外的風險
off-balance-sheet financing 帳外融資；資產負債表外的融資
off-balance-sheet item 資產負債表外的項目
off-balance-sheet transaction 帳外交易；資產負債表外的交易
offer 要約；建議；收購
offer by tender 招標發售
offer document．Nbsp 要約文件；建議文件
offer for sale 要約出售
offer for subscription 公開招股
offer mechanism 招股機制
offer of shares for public subscription 公開招股
offer period 要約期
offer price 要約價；發盤價
offer rate 拆出息率
offer to buy 要約買入
offer to lend 要約貸出
offer to sell 要約賣出
offeree 受要約人
offeree company 受要約公司
offeree shareholder 受要約公司的股東
offeror 要約人
offeror company 要約公司；提出要約公司
off-floor terminal 離場交易終端機
off-floor trading 離場交易
office of profit 有收益的職位
Office of the Commissioner for Securities and Commodities Trading 證券及商品交易監理專員辦事處
Office of the Commissioner of Banking 銀行業監理處
Office of the Commissioner of Insurance 保險業監理處
Office of the Exchange Fund 外匯基金管理局
Office of the Telecommunications Authority Trading Fund 電訊管理局營運基金
Official Administrator 遺產管理官
official emolument 官職薪酬
official listing 正式上市
official rate 法定匯率；官價
Official Receiver 破產管理署署長
Official Receiver's Office 破產管理署
official trustee 法定受託人
off-market dealing 場外買賣
offset 抵銷；彌補；沖銷
offsetting position 相抵持倉
offshore bank 離岸銀行
offshore borrowing 海外借款
offshore borrowing transaction 海外借款交易
offshore business 海外業務
offshore currency deposit market 海外貨幣存款市場
offshore fund 離岸基金
offshore interest 海外利息
offshore reinsurance income 離岸再保險入息
Offshore Supervisors Group 離岸監理組織
off-site review 非實地審查
off-site scrutiny 非實地審核
Ogaki Kyoritsu Bank, Ltd. 大垣共立銀行
omission of income 漏報入息
omission of profit 漏報利潤
on account basis 記帳方式；賒帳方式
on-balance-sheet item 資產負債表內的項目
on-cost 間接成本；間接費用；附加行政費用
one board lot of securities 「一手」證券
"one building" condition 「 一家分行」的規定
one day rolling currency futures 單日掉期外匯期貨
one day rolling currency futures contract 單日掉期外匯期貨合約
one price 單一價格；不二價
one-line vote 整筆撥款
one-off grant 一次過撥款
one-off item 非經常項目
one-off payment 一次過撥款；單一筆款項
one-off subsidy 一次過補貼
onerous tax 繁苛稅項；繁重稅率
on-floor order 場內買賣盤
on-lending 轉借
on-site examination 實地審查
open a position 「做倉」；開倉
open account 未清賬戶；記帳交易；往來賬戶
open contract 未平倉合約
open economy 開放經濟
open interest 未平倉合約數量
open market 公開市場
open market value 公開市場價值；市值
open offer 公開售股〔上市方式〕
open order 開倉訂單
open outcry 公開叫價；公開喊價
open position 未平倉交易
open price 開倉價格
open tender 公開投標
open-end fund 開端基金
open-ended investment corporation 股份不定的投資公司
opening balance 期初結余
opening price 開盤價格；開市價
opening quotation 開市價；開市行情
opening rate 開盤匯價
operating account 營業帳目；營業賬戶；經營帳目
operating agreement 營運協議
operating cost 營運成本；運作成本；操作成本
operating deficit 營業虧損；經營赤字
operating expenditure 經營開支；營運開支；營業支出
operating expenses 營運開支；營業費用
operating income 營運收入；營業收入
operating loan 經營業務所需貸款
operating profit 營業利潤
operating revenue 營運收入；營業收益
operating services account 營運服務帳目
operating statement 經營收支表；營業損益表
operating surplus 經營盈餘；營業盈餘
operation 經營；營運；投產
operational fund 經費
operative aggregate 現行總體數字
operator 經營者；營運者；營辦商
opportunity cost 機會成本
optimist 「好友」
optimum rate of expenditure 最適當支出率
option 期權；認購權；選擇權；選購權
option contract 期權合約
option money 期權費
option on a futures contract 期貨合約期權；期貨期權
option on commodities 商品期權
option position 期權持倉量
option premium 期權金；期權溢價
optional stipulation 選擇性規定
Options Clearing Corporation 期權結算公司〔芝加哥〕
Options Clearing House Pty Limited
Options Clearing Rules 《期權結算規則》
options market 期權市場
options market maker 期權「莊家」
options pricing model 期權定價模式
options trading 期權交易
options trading member 期權交易會員
Options Trading Rules 《期權交易規則》
order 訂單；命令；買賣盤
order cheque 記名支票；抬頭支票
order for payment of money 付款指令票據
order for purchase 訂購書
order for redirection 轉寄令
order for sale 售賣令
order of discharge 破產解除令
order of foreclosure absolute 絕對止贖令
order of mail transfer 信匯委託書
order to pay admitted debt 償付承認債項令
order-based system 以買賣盤為基礎的制度期權結算所有限公司〔悉尼〕
ordinary annual contribution 經常性每年捐款
ordinary course of business 通常業務運作
ordinary creditor 普通債權人
ordinary share 普通股
ordinary share capital 普通股股本
organization expenses 開辦費
Organization for Economic Co-operation and Development 經濟合作及發展組織〔經合組織〕
Organization of Petroleum Exporting Countries 石油出口國組織
Orient First Capital Limited 建銀財務（香港）有限公司
original estimates 原來預算
original executor 原遺囑執行人
original issue price 原本發行價
original margin 原始保證金；基本按金
original mortgagee 原承按人
original mortgagor 原按揭人
original receipt 收據正本；收條正本
original securities 原有的證券
ORIX Asia Limited 歐力士（亞洲）有限公司
ornament gold 飾金
Osaka Securities Exchange 大阪證券交易所
Oslo Stock Exchange 奧斯陸證券交易所
O.T.B. Card Co. Ltd. 海外信用卡有限公司
ounce troy 金衡安士
outflow of capital 資本外流；資金外流
outflow of fund 資金外流
outflow of money 資金外流
outgoing partner 退出的合夥人
outgoings 支出
outgoings and expenses 支出及開支
outlay 費用；開支；支出
outlying business district 市區外商業區
out-of-hours trading 在正式交易時間以外的交易
out-of-pocket expenses 實付費用；付現費用
out-of-the-money option 無價期權；價外期權
outport collection 外埠代收款項
output 產出；產值；產量
outside dealing 場外買賣；場外交易
outstanding 未償還；尚未支付
outstanding account 未清帳項；未清帳目
outstanding allocation 應撥未撥的款項
outstanding amount 未償還的數額
outstanding balance 未清帳款；未清余額
outstanding bill 未償付票據；未兌現票據
outstanding borrowing 未清償債項
outstanding claim portfolio 未決申索組合
outstanding commitment 尚未支付的承擔額
outstanding derivatives contract 尚未平倉的衍生工具合約
outstanding loan 尚未清還的貸款
outstanding negotiable certificate of deposit 未兌現的可轉讓存款證
outstanding tax 欠稅
outstanding uncapitalized interest 尚未支付且未化作本金的利息
outturn 結算；結算數字
outward document．Ry bill 出口跟單匯票
outward remittance 匯出匯款
over and above inflation 減除通脹因素
overall average internal rate of return 平均總體內部回報率
overall Consumer Price Index 總體消費物價指數
overall domestic export 本地產品出口總額
overall growth rate 整體增長率；總增長率
overall investment 總投資額；總體投資
overall liquidity ratio 總體流動資金比率
overall price relative 全面相對價格
overall surplus 總盈餘
overall tally 全面總計
overbuying 超買；買空
over-commitment 超額承擔
overdraft 透支
overdraft by banks abroad 海外銀行同業透支
overdraft by banks in foreign countries 外國銀行同業透支
overdraft by local banks 本港銀行同業透支
overdraft by outport banks 外埠銀行同業透支
overdraft of an account 戶口透支
overdraft on banks 向銀行同業透支
overdraft on banks abroad 向海外銀行同業透支
overdraft on banks in foreign countries 向外國銀行同業透支
overdraft on local banks 向本港銀行同業透支
overdraft on outport banks 向外埠銀行同業透支
overdraft secured 抵押透支
overe 逾期
overe loan 過期貸款
over-employed economy 過度活躍的經濟
overhang 剩餘承擔；未完成的承擔額；過剩額
overhead 間接費用；間接成本
overhead cost 間接成本
overheated economy 過熱的經濟
overheated market 過熱的市場
overnight Hong Kong interbank offered rate 香港銀行同業隔夜拆息率
overnight liquidity assistance 隔夜流動資金貸款
overnight margin 隔夜保證金；隔夜按金
overnight money 隔夜拆借資金；隔夜錢
overnight position 隔夜頭寸
overnight rate 隔夜利率
overpaid amount 多繳數額
overpayment of contribution 多繳供款
overrun 超支
overrun cost 超額費用
Oversea-Chinese Banking Corporation Ltd. 華僑銀行有限公司
overseas bank 海外銀行
overseas banking corporation 海外銀行法團
overseas branch 海外分行
Overseas Companies Section 海外公司注冊組〔公司注冊處〕
overseas currency balance 海外貨幣結余
overseas financial institution 海外財務機構
overseas interest 海外利息
overseas investment 海外投資
overseas market 海外市場
overseas representative office 海外代表辦事處
Overseas Trust Bank Ltd. 海外信託銀行有限公司
Overseas Union Bank Ltd. 華聯銀行
overselling 超賣；賣空
oversight of markets 監察市場
over-spending 超額支出；超支
overtax 超額征稅；征稅過重
over-the-counter derivative 場外交易衍生工具
over-the-counter market 場外交易市場
over-the-counter trading 場外交易；櫃台交易
over-the-counter transaction 場外交易；櫃台交易
overtrading 過量交易
owner-occupier allowance 自住業主津貼
ownership 所有權；擁有權
ownership in common 分權共有權
call option 認購期權
call price 認購價格
call warrant 認購憑單
Capacity 能力/生產能力/設備能力
Capital Account 資本帳戶
capital adequacy ratio 資本足夠率
capital adequacy ratio 資本足夠率
Capital and Labour 資本與勞工
Capital and Liabilities Ratio 資本負債比率
Capital Budget 資本預算
Capital Consumption 資本消耗
Capital Deficit 資本赤字
Capital Expenditure/Expenses 資本開支/費用
Capital Exporting and Recipient Country 資本輸出國和資本接受國
Capital Gains Tax 資本收益稅
Capital Grants 資本撥款
capital guaranteed 資本保證
Capital Intensive 資本密集
Capital Market 資本市場(指中長期借貸市場)
capital protected 資本保障
Capital Revenue 資本收入
Capitalisation 市值
capped FRN 具上限浮息票據
Carry Back of Losses 移前扣減虧損
Cash Budget 現金預算
Cash Market 現金市場
cash value （保險）現金價值
CBO/CLO (collateralised bond obligation) 抵押保證債券
Central Depository Pte Ltd (CDP) 中央托收公司
Central Limit Order Book (CLOB) 自動撮合國際股市
CEO 總裁
CEPT 有效普惠關稅
cess 餐館與酒店稅
charge card 賒賬卡
Chartered Bank 特許銀行
classified loan 有問題貸款
close a position 平倉
close-end fund 固額基金
Closing Price 閉市價
CNN 電視電纜新聞網(簡稱電纜新聞網)
Commodity Tax 商品稅
Comparative Advantage 相對優勢
Comparative Costs 比較成本
Complete Plant 成套設備
Composite Demand 綜合性需求
Concession 優惠/特惠
Concessional loan/terms 特惠貸款/條件 Consolidated Account 綜合帳目
Consolidated Profit/Loss 綜合盈利/虧損(綜合損益表)
Consolidated Tax 綜合稅
Consolidation (公司的)合並、(帳目的)綜合、(貨物的)集裝、(股市上漲後的)靠穩
Consumption Tax 消費稅
contango （期貨）順價、溢價
Contra Trade 對敲交易
contract manufacturer 合同製造商
Conversion Price 轉換價
Convertible Loan Stock 可轉換債券
Corporate and Personal Income Taxes 公司及個人所得稅
Corporate Communications 企業通訊
Corporate Planning 企業策劃
Corporate Services 企業服務
Cost Efficiency 成本效率
Cost Inflation 成本性通貨膨脹
Counter Tariff 對抗關稅
Counter Trade 對銷貿易
covered warrant 備兌憑單
CPF Cashier』s Order 公積金本票
CPF Contribution Rate 公積金繳交率
CPF Investment Scheme 公積金投資計劃
CPF Minimum Sum 公積金最低存款計劃
credit default swaps 信貸違約風險掉換
credit-linked notes 信用風險聯結票據
critical year 替換期
currency option 貨幣期權
currency swap 貨幣掉期
Current Account 經常項目/國際收支賬目/往來戶頭
Current Expenditure 經常開支
Current Liabilities 流動負債
Current Year 本年度
Customs and Excise Taxes 關稅及國產稅
cut margin 斬倉