① 财务报表英语翻译
a flat percentage rate of income 统一比率的所得税税率.
a long position 多头部位,利多形势.
a long position 多头寸;买进的期货合同.
a put option on a debt security 债务证券的卖出期权.
a sales slip 签购单据,售货清单.
a short position 空头部位,短缺头寸.
a short position 空头;卖出的期货合同.
a tax return 税务申报表.
abnormal depreciation 特别折旧.
abnormal spoilage 非正常损坏.
aboriginal cost 原始成本.
acceptance bank 票据承兑行
acceptance method 承兑方式.
acceptance risks 承兑风险.
accepting bank 承兑银行
accessory risks 附加保险,附加险.
accident insurance 意外保险.(不包括海上,火灾和人寿保险).
accommodation of funds 资金融通.
accompany vt. 附带,伴随,陪同
account charges 账户费用
account current (A/C,a/c) 往来帐户
account number (A/N) 帐号
account statement 帐户清单
accounting exposure 会计风险.
accounting risks 会计风险.
accounting value 帐面价值.
accounts of assured 保险帐户.
accrued bond interest 应计债券利息
accrued depreciation 应计折旧.
accrued dividend 应计股利
acknowledgement of declaration (under op预约保险申报确认书.
active securities 热头股票,活跃的证券
actual cash value (保险用语)实际现金价值.
actual rate 实际汇率
adaptive expectations 适应性预期.
additional insurance 加保,附加保险.
additional reserve 追加准备金
additional reserve 追加准备金
additional reserve 追加准备金
adjustable policy 可调整的保险单.
adjustable premium 可调整的保险费.
adjusted debit balance 已调整的借方余额
advance payment of premium 预缴保险费.
advance-decline theory 涨跌理论
adverse exchange 逆汇,逆汇兑
advice of drawing 提款通知书
advising bank 通知银行
affiliated bank 联行
affiliated person 关联人
aftermarket 次级市场
agent for collection 托收代理银行
Agricultural Bank of China 中国农业银行
agricultural loans 农业贷款
agricultural(animal husbandry)tax 农(牧)业税.
allowance for doubtful debt 备抵呆帐款项
allowance for doubtful debt 备抵呆帐款项
allowance for doubtful debt 备抵呆帐款项
alternative (either/or) order 选择指令
American Express card 运通卡.
American terms 美国标价法
amount in figures 小写金额
amount in words 大写金额
annual membership es 年费.
application form for a banking account 银行开户申请书
appointed bank 外汇指定银行
appreciation of exchange rate 汇率升值
arbitrage 套利
arbitrage 套购,套利,套汇.
arbitrage of exchange 套汇
arbitrage of exchange or stock 套汇或套股.
arbitrage opportunity 套价机会.
arbitrage risks 套汇风险.
as agent 做代理
as principal 做自营
Asian Development Fund (ADB) 亚洲开发银行
ask price = asking price = offer price =出售价,报价,开价,出价
ask-bid system 竞价系统
assessment of loss 估损.
assets insurance 资产保险.
assignment of policy 保单转让.
assumption of risk 承担风险.
asymmetry 不对称.
at owner's risk 风险由货主负担.
at-the-close order 收盘指令
at-the-market 按市价
at-the-money 平值期权.
at-the-opening (opening only) order 开盘指令
auction marketplace 拍卖市场
automated teller machines (24 hours a da自动取款机(24小时服务)
automatic transfers between accounts 自动转帐
average 平均数
baby bond 小额债券
back spreads 反套利.
back wardation 现货溢价.
balance n. 结余,差额,平衡
bank balance 存款余额
bank balance over required reserves 超出法定(必备)储备的银行存款余额
bank deposit 银行存款
Bank of China 中国银行
Bank of Communications 交通银行
bank of deposit 存款银行
bank of the government 政府的银行
banker's association 银行协会
banker's bank 中央银行
banker's guarantee 银行担保.
bank's buying rate 银行买入价
bank's selling rate 银行卖出价
banks with business dealing with the cen中央银行的往来银行
Barclay card 巴克莱银行信用卡.
base rate 基本汇价
basis order 基差订单.
basis risk 基差风险.
bear market 熊市
bear operation 卖空行为
bear raiders 大量抛空者
beneficial owner 受益所有人
beneficiary of insurance 保险金受益人.
best-efforts offering 尽力推销(代销)发行
bid and ask prices 买入和卖出价
bid and ask spread 买卖差价
bid price = buying price 买价
bid-ask spread 递盘虚盘差价.
big board 大行情牌
big slump 大衰退(暴跌).
bill-paying services 代付帐款
black market 黑市
black market financing 黑市筹资.
black money 黑钱
blanket mortgage 总括抵押.
block positioner 大宗头寸商
blowout 畅销
blue-chip stocks 蓝筹股
board of arbitration 仲裁委员会
board of governors 理事会
bond fund 债券基金
borrowing from affiliates 向联营公司借款.
borrowing power of securities 证券贷款能力
borrowing risks 借款风险.
bought deal 包销
bread and butter business 基本业务
breadth index 宽度指数
break-even 不亏不盈,收支相抵.
breakout 突破
bridging finance 过渡性融资.
broker 经纪人,掮客
brokerage 经纪人佣金
brokerage 经纪业;付给经纪人的佣金.
brokerage firm 经纪商(号).
broker's loan 经纪人贷款
broking house 经纪人事务所
building agreement 具有约束力的协定.
building tax (tax on construction) 建筑税.
bullish 行情看涨
business insurance 企业保险.
business risk 营业风险.
business savings 企业储蓄
business tax 营业税.
business term loan 企业长期贷款
bust-up risks 破产风险.
buyer's risks 买方风险.
call (option) 买方期权,看涨期权.
call and put options 买入期权和卖出期权.
call for funds 控股,集资
call loan transaction 短期拆放往来.
call market 活期存款市场
call money 拆放款.
call options on an equity 权益(证券)的买入期权.
call-options 认购期权.
cancellation 取消
cancellation money 解约金.
cap 带利率上限的期权.
capital assets 资本资产.
capital lease 资本租赁.
capital market 信贷市场,资本市场
capital resources 资本来源
capital surplus 资本盈余
capital transfer 资本转移
capital turnover rate 资本周转率
card issuing institution 发卡单位.
carefully selected applicant 经仔细选定的申请人.
cargo insurance 货物保险.
cash 现金,现款.v.兑现,付现款.
cash a cheque 支票兑现.
cash account 现金帐户
cash account 现金帐户.
cash account 现金帐户
cash advance 差旅预支款.
cash against bill of lading 凭提单付现.
cash against documents(C.A.D.) 凭单付现,凭单据付现金=document against cash.
cash and carry 付现自运;现金交易和运输自理;现购自运商店.
cash and carry wholesale 付现自运批发.
cash assets 现金资产.
cash audit 现金审核
cash audit 现金审核,现金审计.
cash balance 现金余额,现款结存.
cash basis 现金制
cash basis 现金制,现金基础.
cash basis accounting 现金收付会计制
cash basis accounting 现金收付会计制.
cash before delivery(C.B.D.) 空货前付款,付款后交货,付现款交货.
cash bonus 现金红利.
cash book 现金簿;现金帐;现金出纳帐.
cash boy 送款员.
cash budget 现金预算
cash budget 现金预算.
cash card1 (银行)自动提款卡.
cash card2 现金卡.
cash claim 现金索赔.
cash collection basis 收现法,收现制.
cash credit 活期信用放款,现金付出.
cash credit slip 现金支出传票.
cash currency 现金通货.
cash cycle 现金循环,现金周期.
cash day 付款日.
cash debit slip 现金收入传票.
cash department (商业机构中的)出纳部=counting-house.
cash deposit 现金存款;保证金.
cash deposit as collateral 保证金,押金.
cash desk (商店,饭馆的)付款处.
cash disbursements 现金支出.
cash discount (c.d.) 现金折扣,付现折扣=settlement discount.
cash dispenser (美)自动提款机=cashomat.
cash dividend 现金股利
cash down 即付,付现.
cash equivalent value 现金等值,现金相等价值.
cash flow 资金流动
cash flow 现金流动.
cash flow stream 现金流(量).
cash holdings 库存现金
cash holdings 库存现金.
cash in advance (c.i.a.) 预付现金.
cash in bank 存银行现金,银行存款.
cash in hand (商行的)手头现金,库存现金=cash on hand.
cash in transit 在途现金,在运现金.
cash in transit policy 现金运送保险单.
cash in treasury 库存现金.
cash invoice 现购发票.
cash items 现金帐项,现金科目.
cash journal 现金日记簿.
cash liquidity 现金流动(情况);现金周转.
cash loan 现金贷款.
cash management services 现金管理业务
cash market 现金交易市场,现货市场,付现市场.
cash nexus 现金交易关系.
cash on arrival 货到付现,货到付款.
cash on bank 银行存款;银行付款;现金支票付款.
cash on deliver (C.O.D) (英)交货付款,现款交货=collect on delivery.
cash on delivery (COD) 交割付款
cash order(C/O) 现金订货.
cash paid book 现金支出簿.
cash payment 现金支付
cash payment 现金付款,现付.
cash payments journal 现金支出日记帐.
cash position 头寸
cash position 现金状况,现金头寸.
cash price 现金售价,现金付款价格.
cash purchase 现购,现金购买.
cash railway (商店中的)货款传送线.
cash ratio 现金比率.
cash receipts (CR) 现金收入.
cash receipts journal 现金收入日记帐.
cash records 现金记录.
cash register 现金登记机,现金收入记录机,收银机.
cash remittance 汇款单;解款单.
cash remittance note 现金解款单,解款单.
cash requirement 现金需要量.
cash reserve 现金储备(金).
cash resources 现金资源,现金来源.
cash resources (reserves) 现金准备
cash sale 现售,现金销售=sale by real cash.
cash sale invoice 现销发票,现售发票.
cash settlement 现金结算,现汇结算.
cash short and over 现金尾差,清点现金余差;现金短溢.
cash slip 现金传票.
cash statement 现金报表,(现金)库存表.
cash ticket 现销票,门市发票.
cash transaction 现金交易.
cash verification 现金核实,现金核查.
cash voucher 现金凭单;现金收据.
cash with order (c.w.o., C.W.O.) 订货时付款,订货付现,落单付现.
cash without discount 付现无折扣.
cash yield discount 现金获利率,现金收益率.
cash-and-carry arbitrage 现货持有套利.
cashier 出纳员,收支员.
cashier's cheque (C.C.) 银行本票=cashier's order.
central rate 中心汇率(一国货币对美元的汇率,并据此计算对其他货币的汇率)
certificate of balance 存款凭单
Certificate of Deposits (CDs) 大额定期存款单
certificated security 实物证券
certificates of deposit (CDs) 大面额存款单
certifying bank 付款保证银行
change hands 交换,换手.
chartered bank 特许银行
chattel 动产.
chattel mortgage 动产抵押.
chattel mortgage 动产抵押.
chattel mortgage bond (美)动产抵押(公司)债券.
chattel personal (私人)动产.
chattel real 准不动产(土地权等).
check certificate 检验证明书.
check deposit 支票存款
check list (核对用的)清单.
check sheet 对帐单.
checking account 支票帐户.
checking deposits 支票存款,活期存款
checking reserve 支票现金储备.
checkstand (超级市场的)点货收款台.
cheque (payable) to bearer 来人支票,不记名支票.
cheque book 支票簿.
cheque book stub 支票簿存根.
cheque card 支票卡.
cheque collection 支票兑取.
cheque collector 支票兑取人.
cheque crossed 划线支票.
cheque crossed generally 普通划线支票.
cheque crossed specially 特别划线支票.
cheque deposit 支票存款.
cheque drawer 支票出票人.
cheque holder 支票执票人.
cheque only for account 转帐支票.
cheque payable at sight 见票即付支票.
cheque protector 支票银码机.
cheque rate 票据汇兑汇率,票汇价格=sight rate ,short rate.
cheque register 支票登记簿.
cheque returned 退票,退回的支票.
cheque signer 支票签名机.
cheque stub 支票存根.
cheque to order 记名支票,指定人支票.
China Investment Bank 中国投资银行
circulation risks 流通风险.
circulation tax (turnover tax) 流转税.
city bank 城市银行
claim a refound 索赔.
clean collections 光票托收
clearing bank 清算银行
clearing house 清算所.
clearinghouse 清算公司,票据交换所.
close out 平仓,结清(账).
closed and mortgage 闭口抵押.
closing order 收市价订单.
closing rate 收盘价
closing transaction 平仓交易
collar 带利率上下限的期权.
collateral loan 抵押借款.
collecting bank 托收银行
collecting bank 托收银行
collecting bank 代收行
collection instructions 委托(托收的)单据
collection items 托收业务,托收项目
collection of trade charges 托收货款
collection on clean bill 光票托收
collection on documents 跟单托收
collection order 托收委托书
collection risk 托收风险
collection risks 托收风险.
collection service 托收服务
collective-owned enterprise bonus tax 集体企业奖金税.
collective-owned enterprise income tax 集体企业所得税.
commercial and instrial loans 工商贷款
commercial deposit 商业存款
commercial paper 商业票据
commercial paper house 经营商业票据的商号
commercial risk 商业风险.
commercial terms 商业条件.
commission 佣金
commodity futures 商品期货.
commodity insurance 商品保险.
common collateral 共同担保.
common fund 共同基金
common stock 普通股
common trust fund 共同信托基金
compensatory financing 补偿性融资.
competitive risks 竞争风险.
composite depreciation 综合折旧.
compound interest 复利
compound rate 复利率
compound rate deposit 复利存款
comprehensive insurance 综合保险.
condominium 公寓私有共有方式.
confirming bank 保兑银行
congestion area 震荡区
congestion tape 统一自动行情显示
conservatism and liquidity 稳健性与流动性
consortium bank 银团银行
constructure risk 建设风险.
consumer financing 消费融资.
contingent risks 或有风险.
contract money 合同保证金.
contract size 合约容量.
contracts of difference 差异合约.
contractual value 合同价格.
controlled rates 控制的汇率
converge 集聚,(为共同利益而)结合一起.
conversion 汇兑,兑换
convertible currency 可兑换的货币
cooling-off period 等待期
cooperative financing 合作金融.
cornering the market 操纵市场
corners 垄断.
corporate deposits 法人存款
correspondent 代理行
cost of maintenance 维修费.
counter-inflation policy 反通货膨胀对策
counter-inflation policy 反通货膨胀对策
counter-inflation policy 反通货膨胀对策
cover 弥补,补进(卖完的商品等).
cover 弥补(损失等);负担(开支);补进(商品或股票等);保险.
coverage 承保险别;保险总额;范围保险.
coverage ratio 偿债能力比率.
cover-note 暂保单;投保通知单.
credit 信用,信贷.
credit account (C.A., C/A) 赊帐=open account2
credit agreement 信贷协定.
credit amount 信贷金额;赊帐金额;信用证金额.
credit analysis 信用分析.
credit balance 贷方余额,结欠,贷余.
credit bank 信贷银行
credit beneficiary 信用证受益人.
credit business 赊售,信用买卖.
credit buying 赊购.
credit capital 信贷资本.
credit cards 信用卡
credit control 信用控制
credit control 信用控制
credit control 信用控制
credit control instrument 信用调节手段
credit control instrument 信用调节手段
credit control instrument 信用调节手段
credit expansion 信用扩张
credit expansion 信用扩张
credit expansion 信用扩张
credit extending policy 融资方针
credit extending policy 融资方针
credit extending policy 融资方针
credit facility 信用透支.
credit limit 信用额度.
credit restriction 信用限额.
credit risk 信用风险.
credit union 信用合作社
creditor bank 债权银行
crop up (out) 出现,呈现.
cross hedge 交叉套做.
cross hedging 交叉保值.
cum dividend 附息
cum rights 含权
cumulative preferred stock 累积优先股
currency futures 外币期货.
currency futures contract 货币期货合约.
current fund 流动基金
current futures price 现时的期货价格.
current ratio 流动比率
current ratio 流动比率
current ratio 流动比率
customize 按顾客的具体要求制作.
customs ty(tariffs) 关税.
D/D (Banker's Demand Draft) 票汇
daily interest 日息
daily limit 每日涨(跌)停板.
date of delivery 交割期.
dealers 批发商.
death and gift tax 遗产和赠与税.
debt of honour 信用借款.
debtor bank 借方银行
decision-making under risk 风险下的决策.
deed 契约.
deed tax 契税.
deferred savings 定期存款
deficit covering 弥补赤字
deficit covering 弥补赤字
deficit covering 弥补赤字
deficit-covering finance 赤字财政
deficit-covering finance 赤字财政
deficit-covering finance 赤字财政
deflation 通货紧缩
deflation 通货紧缩
deflation 通货紧缩
delivery date 交割日
demand pull inflation 需求拉动通货膨胀
demand pull inflation 需求拉动通货膨胀
demand pull inflation 需求拉动通货膨胀
demand shift inflation 需求变动型通货膨胀
demand shift inflation 需求变动型通货膨胀
demand shift inflation 需求变动型通货膨胀
demand-deposit or checking-accounts 活期存款或支票帐户
deposit account 存款帐户
deposit account (D/A) 存款帐户
deposit at call 通知存款
deposit bank 存款银行
deposit money 存款货币
deposit rate 存款利率
deposit turnover 存款周转率
depreciation risks 贬值风险.
derivative deposit 派生存款
derived deposit 派生存款
designated currency 指定货币
deutsche marks (=DM) 西德马克
devaluation of dollar 美元贬值
developer 发展商.
Development Bank 开发银行
development financing 发展融资.
devise 遗赠.
die intestate 死时没有遗嘱.
Diners card 大莱信用卡.
direct exchange 直接汇兑
direct financing 直接融资.
direct hedging 直接套做.
direct leases 直接租赁.
direct taxation 直接税.
discount credit 贴现融资.
discount market 贴现市场
discount on bills 票据贴现.
discount paid 已付贴现额.
discounted cash flow 净现金量
discounting bank 贴现银行
dishonour risks 拒付风险.
disintermediation 脱媒.
distant futures 远期期货.
diversification 分散投资
dividends 红利
document of title 物权单据
documentary collection 跟单托收
Documents against Acceptance,D/A 承兑交单
Documents against Payment,D/P 付款交单
domestic correspondent 国内通汇银行
domestic deposit 国内存款
domestic exchange 国内汇兑
double leasing 双重租赁.
double mortgage 双重抵押.
double option 双向期权.
Dow Jones average 道·琼斯平均数
down payment 首期.
downgrade 降级
downside 下降趋势.
downtick 跌点交易
Dragon card 龙卡.
draw 提款
draw cheque 签发票据.
drawee bank 付款银行
drawing account 提款帐户
al exchange market 双重外汇市场
al trading 双重交易.
e from other funds 应收其他基金款
e to other funds 应付其他基金款
mping 抛售
early warning system 预警系统
easy credit 放松信贷
easy credit 放松信贷
easy credit 放松信贷
economic exposure 经济风险.
efficient portfolio 有效证券组合
electronic accounting machine 电子记帐机
electronic cash 电子现金.
electronic cash register 电子收款机
electronic debts 电子借贷
electronic funds transfer 电子资金转帐.
electronic transfer 电子转帐
emergency tariff 非常关税.
encumbrance 债权(在不动产上设定的债权).
endorsement for collection 托收背书.
engage in arbitrage (to) 套汇
entity n. 单位,整体,个体
entrance fee 申请费.
equalization fund (外汇)平衡基金
equipment leasing services 设备租赁业务
equity portfolio 股票资产.
establishing bank 开证银行
ethics risks 道德风险.
Euro-bank 欧洲银行
Eurocard 欧洲系统卡.
European terms 欧洲标价法
evaluation of property 房产估价.
evasion of foreign currency 逃汇
exception clause 免责条款.
excess insurance 超额保险.
exchange adjustment 汇率调整
exchange alteration 更改汇率
exchange arbitrage 外汇套利
exchange bank 外汇银行
exchange broker 外汇经纪人
exchange brokerage 外汇经纪人佣金
exchange business 外汇业务
exchange clearing agreement 外汇结算协定
exchange clearing system 汇结算制
exchange competition 外汇竞争
exchange contract 外汇成交单
exchange control 外汇管制
exchange convertibility 外汇兑换
exchange customs 交易所惯例
exchange depreciation 外汇下降
exchange mping 汇率倾销
exchange mping 汇率倾销.
exchange fluctuations 汇价变动
exchange for forward delivery 远期外汇业务
exchange for spot delivery 即期外汇业务
exchange freedom 外汇自由兑换
exchange loss 汇率损失
exchange parity 外汇平价
exchange position 外汇头寸
exchange position 外汇头寸;外汇动态.
exchange premium 外汇升水
exchange profit 外汇利润
exchange proviso clause 外汇保值条款
exchange quota system 外汇配额制
exchange rate 汇价
exchange rate fluctuations 外汇汇价的波动
exchange rate parity 外汇兑换的固定汇率
exchange rate risks 外汇汇率风险.
exchange reserves 外汇储备
exchange restrictions 外汇限制
exchange risk 外汇风险
exchange risk 兑换风险.
exchange settlement 结汇
exchange speculation 外汇投机
exchange stability 汇率稳定
exchange surrender certificate 外汇移转证
exchange transactions 外汇交易
exchange value 外汇价值
exchange war 外汇战
excise 货物税,消费税.
exercise date 执行日
exercise price, striking price 履约价格,认购价格.
expenditure tax 支出税.
expenditure tax regime 支出税税制.
expenses incurred in the purchase 购买物业开支.
expira
② 请教哪常用财经英语词汇
labour and material cost index 劳工及材料成本指数
LAF bid and offer rates 流动资金调节机制的借入及拆出息率
laissez-faire policy 自由放任政策
land cost element 土地成本因素
Land Fund [Hong Kong Special Administrative Region Government Land
land revenue 地价收入
land transaction 土地交易
landed cost 抵岸价格；卸岸成本
land-holding company 拥有土地的公司
Laspeyres index formula 拉斯佩尔指数公式
last in, first out method [LIFO method] 后进先出计算法
last recorded price 最后成交价
last trading price 最后成交价
late adjustment 收市后的调整
late stamping 逾期加盖印花
latent reserve 隐藏储备
Law Concerning Merger and Conversion of Financial Institutions of
law cost 讼费
law of bankruptcy 破产法
law of diminishing return 报酬递减规律；报酬递减法则
law of insolvency 破产清盘法
lay member [Council of SEHK] 外界理事〔联交所理事会〕
leading indicator 领先指标；领先经济指标
leap-frogging 跳增
lease 租契；租约
leasehold interest 租赁权益；批租权益
leasehold property 批租土地财产
leave pay 假期工资
ledger 分类帐
Ledger Accounting and Financial Information System [LAFIS] 会计及财务数据系统
ledger book 分类帐簿
legacy 遗产；非土地遗赠
legal charge 法定押记
legal cost 讼费
legal estate 法定产业权
legal fee 法律费用
legal interest 法定权益
Legal, Membership and Secretarial Services Division [Stock Exchange of Hong Kong Limited] 法律、会籍及公司秘书事务科〔香港联合交易所有限公司〕
legal mortgage 法定按揭
legal personal representative 合法遗产代理人
legal tender 法定货币
legal tender notes and coins 法定纸币及硬币
legally binding debt 有法律责任须偿还的债项
legatee 非土地遗赠继承人；受遗赠人
LegCo Ad Hoc Group to Study the Financial Arrangements for the New Airport and Related Projects 立法会议员研究新机场及有关工程财政事宜小组
LegCo Panel on Economic Services 立法会经济事务委员会
LegCo Panel on Financial Affairs 立法会财经事务委员会
LegCo Subcommittee on the Financing of Airport Core Programme 立法会研究机场核心计划财政事宜小组委员会
Lehman Brothers Finance Limited 美国雷曼兄弟财务有限公司
lend 贷出
lender 贷款人；借出人；放款人
lender of last resort system 最后贷款人制度
lending 贷款；放款
lending agreement 借贷协议
lending margin 贷款利率差价
lessee 承租人
lessor 出租人；批租人
letter of administration 遗产管理书
letter of allotment 配股通知书
letter of assurance 保证书
letter of comfort 银行联系证明书；信心保证书
letter of confirmation 证实书；确认书
letter of credit [L/C] 信用证；信用状
letter of guarantee 保证书
letter of hypothecation 押汇质权书；银行抵押书；质押书
letter of indemnity 赔偿保证书；认赔书；偿还税款保证书
letter of indication 签印证明书
letter of intent 意向书
letter of release 同意释款书
letter of renunciation 放弃书
level off 趋向平稳；趋平
level playing field 公平竞争的环境
leverage 杠杆作用；杠杆比率
leveraged buy-out 杠杆式收购
leveraged foreign exchange contract 杠杆外汇合约
leveraged foreign exchange trader 杠杆式外汇买卖商
leveraged foreign exchange trader's representative 杠杆式外汇买卖商代表
leveraged foreign exchange trading 杠杆式外汇买卖
Leveraged Foreign Exchange Trading Ordinance Arbitration Panel [Securities and Futures Commission] 杠杆式外汇买卖条例仲裁委员会〔证券及期货事务监察委员会〕
leveraged leasing 杠杆租赁；融资租赁
leveraged market 杠杆市场
leviable transaction 可征费交易
levy 征费；征款
liability 负债；法律责任
liability for payment of rates 缴交差饷的法律责任
liable in damages 承担损害赔偿
liable to tax 应纳税；应课税
liberalization 自由化；开放〔市场〕
licence 许可证；牌照；特许文件
licence fee 牌照费
licensed bank 持牌银行
licensed deposit-taking company 持牌接受存款公司
licensed intermediary 持牌中介团体
licensed trader 持牌买卖商
licensee 持牌人；持证人
licensing condition 发牌条件
licensing court 牌照法庭
licensing criterion 发牌准则
Licensing Department [Securities and Futures Commission] 发牌科〔证券及期货事务监察委员会〕
Licensing Information Booklet 《发牌资料册》
lien 留置权；扣押权
life and annuity business 人寿及年金业务
life assurance 人寿保险
Life Assurance Act [United Kingdom] 《人寿保险法令》〔英国〕
life assurance policy 人寿保单
life boat loan 救市贷款
life insurance 人寿保险
life insurance corporation 人寿保险法团
Life Insurance Council of Hong Kong 香港寿险总会
life insurance fund 人寿保险基金
life interest 终身权益
Life Underwriters Association of Hong Kong 香港人寿保险从业员协会
life-long proct 终身产品
light trading 交投稀疏；交投疏落
Lloyd's underwriter 劳合社承保人
loan 借贷；贷款；借款
loan account 贷款账户；放款账户
loan agreement 贷款协议
loan capital 借贷资本
loan ceiling 贷款限制
loan creditor 贷款债权人
loan finance facility 借款融通
loan for financial investment 金融投资贷款
Loan Fund 贷款基金
loan interest 贷款利息
loan loss reserve 贷款损失储备金；贷款损失准备
loan officer 贷款人员
loan outstanding 未偿贷款；尚欠的贷款
loan portfolio 贷款组合
loan repayment 贷款还款
loan shark 高利贷者；“大耳窿”
loan stock 债权股额；贷款债券
loan syndicate 贷款银团
loan-to-deposit ratio 贷款与存款比率
loan-to-valuation ratio 贷款与估值比率
local branch 本地分行
local cost 本地成本
local inflation 本地通胀
local inflationary pressure 本地通胀压力
local proction 本地产量
local representative office 本地代表办事处
local value-added content 本地加工价值成分
locality of profit 利润来源
locally incorporated bank 本地注册银行
locally incorporated deposit-taking company 本地注册接受存款公司
long 好仓；多头；买空
long month 远期月份
long position 长仓；好仓；多头；长盘
long-range planning 长远计划
long-term business 长期业务
long-term business assets 长期业务资产
long-term business fund 长期业务基金
long-term business liabilities 长期业务负债
Long-Term Credit Bank of Japan, Limited 日本长期信用银行
long-term debt 长期债项
long-term fund 长期基金
long-term policy 长期保险单
long-term rating 长期评级
long-term receivables 应收长期帐项
long-term supplement 长期个案补助金
loss 亏损；损失
loss brought forward 承前亏损
loss carried forward 结转亏损
loss portfolio 损失组合
lost instrument 遗失票据
lot “一手”〔最低交易单位〕
Lotteries Fund 奖券基金
lottery 奖券
low and simple taxation 税率低而简单的税制
low base of comparison 比较基数偏低
low value-added 低增值
lower income relief 较低入息宽免
lowest conforming tender 符合要求而索价最低的投标
lowest tender 索价最低的投标；出价最低的投标
lowest tender to specifications 符合规格而索价最低的投标
lump sum payment 整笔付款
Luxembourg Monetary Institute 卢森堡金融协会
Luxembourg Stock Exchange 卢森堡证券交易所
obligation 债项；责任；义务
obligation bond 债务债券
obligee 受惠人
occupational retirement scheme 职业退休计划
Occupational Retirement Schemes Division 退休计划部〔财经事务局〕
odd lot 散股；碎股；零股
odd lot broker 散股经纪
OECD country 经济合作及发展组织国家；经济合作及发展组织的成员国
OECD stock market 经济合作及发展组织国家的证券市场
off-balance-sheet exposure 资产负债表外的风险
off-balance-sheet financing 帐外融资；资产负债表外的融资
off-balance-sheet item 资产负债表外的项目
off-balance-sheet transaction 帐外交易；资产负债表外的交易
offer 要约；建议；收购
offer by tender 招标发售
offer document．Nbsp 要约文件；建议文件
offer for sale 要约出售
offer for subscription 公开招股
offer mechanism 招股机制
offer of shares for public subscription 公开招股
offer period 要约期
offer price 要约价；发盘价
offer rate 拆出息率
offer to buy 要约买入
offer to lend 要约贷出
offer to sell 要约卖出
offeree 受要约人
offeree company 受要约公司
offeree shareholder 受要约公司的股东
offeror 要约人
offeror company 要约公司；提出要约公司
off-floor terminal 离场交易终端机
off-floor trading 离场交易
office of profit 有收益的职位
Office of the Commissioner for Securities and Commodities Trading 证券及商品交易监理专员办事处
Office of the Commissioner of Banking 银行业监理处
Office of the Commissioner of Insurance 保险业监理处
Office of the Exchange Fund 外汇基金管理局
Office of the Telecommunications Authority Trading Fund 电讯管理局营运基金
Official Administrator 遗产管理官
official emolument 官职薪酬
official listing 正式上市
official rate 法定汇率；官价
Official Receiver 破产管理署署长
Official Receiver's Office 破产管理署
official trustee 法定受托人
off-market dealing 场外买卖
offset 抵销；弥补；冲销
offsetting position 相抵持仓
offshore bank 离岸银行
offshore borrowing 海外借款
offshore borrowing transaction 海外借款交易
offshore business 海外业务
offshore currency deposit market 海外货币存款市场
offshore fund 离岸基金
offshore interest 海外利息
offshore reinsurance income 离岸再保险入息
Offshore Supervisors Group 离岸监理组织
off-site review 非实地审查
off-site scrutiny 非实地审核
Ogaki Kyoritsu Bank, Ltd. 大垣共立银行
omission of income 漏报入息
omission of profit 漏报利润
on account basis 记帐方式；赊帐方式
on-balance-sheet item 资产负债表内的项目
on-cost 间接成本；间接费用；附加行政费用
one board lot of securities “一手”证券
"one building" condition “ 一家分行”的规定
one day rolling currency futures 单日掉期外汇期货
one day rolling currency futures contract 单日掉期外汇期货合约
one price 单一价格；不二价
one-line vote 整笔拨款
one-off grant 一次过拨款
one-off item 非经常项目
one-off payment 一次过拨款；单一笔款项
one-off subsidy 一次过补贴
onerous tax 繁苛税项；繁重税率
on-floor order 场内买卖盘
on-lending 转借
on-site examination 实地审查
open a position “做仓”；开仓
open account 未清账户；记帐交易；往来账户
open contract 未平仓合约
open economy 开放经济
open interest 未平仓合约数量
open market 公开市场
open market value 公开市场价值；市值
open offer 公开售股〔上市方式〕
open order 开仓订单
open outcry 公开叫价；公开喊价
open position 未平仓交易
open price 开仓价格
open tender 公开投标
open-end fund 开端基金
open-ended investment corporation 股份不定的投资公司
opening balance 期初结余
opening price 开盘价格；开市价
opening quotation 开市价；开市行情
opening rate 开盘汇价
operating account 营业帐目；营业账户；经营帐目
operating agreement 营运协议
operating cost 营运成本；运作成本；操作成本
operating deficit 营业亏损；经营赤字
operating expenditure 经营开支；营运开支；营业支出
operating expenses 营运开支；营业费用
operating income 营运收入；营业收入
operating loan 经营业务所需贷款
operating profit 营业利润
operating revenue 营运收入；营业收益
operating services account 营运服务帐目
operating statement 经营收支表；营业损益表
operating surplus 经营盈余；营业盈余
operation 经营；营运；投产
operational fund 经费
operative aggregate 现行总体数字
operator 经营者；营运者；营办商
opportunity cost 机会成本
optimist “好友”
optimum rate of expenditure 最适当支出率
option 期权；认购权；选择权；选购权
option contract 期权合约
option money 期权费
option on a futures contract 期货合约期权；期货期权
option on commodities 商品期权
option position 期权持仓量
option premium 期权金；期权溢价
optional stipulation 选择性规定
Options Clearing Corporation 期权结算公司〔芝加哥〕
Options Clearing House Pty Limited
Options Clearing Rules 《期权结算规则》
options market 期权市场
options market maker 期权“庄家”
options pricing model 期权定价模式
options trading 期权交易
options trading member 期权交易会员
Options Trading Rules 《期权交易规则》
order 订单；命令；买卖盘
order cheque 记名支票；抬头支票
order for payment of money 付款指令票据
order for purchase 订购书
order for redirection 转寄令
order for sale 售卖令
order of discharge 破产解除令
order of foreclosure absolute 绝对止赎令
order of mail transfer 信汇委托书
order to pay admitted debt 偿付承认债项令
order-based system 以买卖盘为基础的制度期权结算所有限公司〔悉尼〕
ordinary annual contribution 经常性每年捐款
ordinary course of business 通常业务运作
ordinary creditor 普通债权人
ordinary share 普通股
ordinary share capital 普通股股本
organization expenses 开办费
Organization for Economic Co-operation and Development 经济合作及发展组织〔经合组织〕
Organization of Petroleum Exporting Countries 石油出口国组织
Orient First Capital Limited 建银财务（香港）有限公司
original estimates 原来预算
original executor 原遗嘱执行人
original issue price 原本发行价
original margin 原始保证金；基本按金
original mortgagee 原承按人
original mortgagor 原按揭人
original receipt 收据正本；收条正本
original securities 原有的证券
ORIX Asia Limited 欧力士（亚洲）有限公司
ornament gold 饰金
Osaka Securities Exchange 大阪证券交易所
Oslo Stock Exchange 奥斯陆证券交易所
O.T.B. Card Co. Ltd. 海外信用卡有限公司
ounce troy 金衡安士
outflow of capital 资本外流；资金外流
outflow of fund 资金外流
outflow of money 资金外流
outgoing partner 退出的合伙人
outgoings 支出
outgoings and expenses 支出及开支
outlay 费用；开支；支出
outlying business district 市区外商业区
out-of-hours trading 在正式交易时间以外的交易
out-of-pocket expenses 实付费用；付现费用
out-of-the-money option 无价期权；价外期权
outport collection 外埠代收款项
output 产出；产值；产量
outside dealing 场外买卖；场外交易
outstanding 未偿还；尚未支付
outstanding account 未清帐项；未清帐目
outstanding allocation 应拨未拨的款项
outstanding amount 未偿还的数额
outstanding balance 未清帐款；未清余额
outstanding bill 未偿付票据；未兑现票据
outstanding borrowing 未清偿债项
outstanding claim portfolio 未决申索组合
outstanding commitment 尚未支付的承担额
outstanding derivatives contract 尚未平仓的衍生工具合约
outstanding loan 尚未清还的贷款
outstanding negotiable certificate of deposit 未兑现的可转让存款证
outstanding tax 欠税
outstanding uncapitalized interest 尚未支付且未化作本金的利息
outturn 结算；结算数字
outward document．Ry bill 出口跟单汇票
outward remittance 汇出汇款
over and above inflation 减除通胀因素
overall average internal rate of return 平均总体内部回报率
overall Consumer Price Index 总体消费物价指数
overall domestic export 本地产品出口总额
overall growth rate 整体增长率；总增长率
overall investment 总投资额；总体投资
overall liquidity ratio 总体流动资金比率
overall price relative 全面相对价格
overall surplus 总盈余
overall tally 全面总计
overbuying 超买；买空
over-commitment 超额承担
overdraft 透支
overdraft by banks abroad 海外银行同业透支
overdraft by banks in foreign countries 外国银行同业透支
overdraft by local banks 本港银行同业透支
overdraft by outport banks 外埠银行同业透支
overdraft of an account 户口透支
overdraft on banks 向银行同业透支
overdraft on banks abroad 向海外银行同业透支
overdraft on banks in foreign countries 向外国银行同业透支
overdraft on local banks 向本港银行同业透支
overdraft on outport banks 向外埠银行同业透支
overdraft secured 抵押透支
overe 逾期
overe loan 过期贷款
over-employed economy 过度活跃的经济
overhang 剩余承担；未完成的承担额；过剩额
overhead 间接费用；间接成本
overhead cost 间接成本
overheated economy 过热的经济
overheated market 过热的市场
overnight Hong Kong interbank offered rate 香港银行同业隔夜拆息率
overnight liquidity assistance 隔夜流动资金贷款
overnight margin 隔夜保证金；隔夜按金
overnight money 隔夜拆借资金；隔夜钱
overnight position 隔夜头寸
overnight rate 隔夜利率
overpaid amount 多缴数额
overpayment of contribution 多缴供款
overrun 超支
overrun cost 超额费用
Oversea-Chinese Banking Corporation Ltd. 华侨银行有限公司
overseas bank 海外银行
overseas banking corporation 海外银行法团
overseas branch 海外分行
Overseas Companies Section 海外公司注册组〔公司注册处〕
overseas currency balance 海外货币结余
overseas financial institution 海外财务机构
overseas interest 海外利息
overseas investment 海外投资
overseas market 海外市场
overseas representative office 海外代表办事处
Overseas Trust Bank Ltd. 海外信托银行有限公司
Overseas Union Bank Ltd. 华联银行
overselling 超卖；卖空
oversight of markets 监察市场
over-spending 超额支出；超支
overtax 超额征税；征税过重
over-the-counter derivative 场外交易衍生工具
over-the-counter market 场外交易市场
over-the-counter trading 场外交易；柜台交易
over-the-counter transaction 场外交易；柜台交易
overtrading 过量交易
owner-occupier allowance 自住业主津贴
ownership 所有权；拥有权
ownership in common 分权共有权
call option 认购期权
call price 认购价格
call warrant 认购凭单
Capacity 能力/生产能力/设备能力
Capital Account 资本帐户
capital adequacy ratio 资本足够率
capital adequacy ratio 资本足够率
Capital and Labour 资本与劳工
Capital and Liabilities Ratio 资本负债比率
Capital Budget 资本预算
Capital Consumption 资本消耗
Capital Deficit 资本赤字
Capital Expenditure/Expenses 资本开支/费用
Capital Exporting and Recipient Country 资本输出国和资本接受国
Capital Gains Tax 资本收益税
Capital Grants 资本拨款
capital guaranteed 资本保证
Capital Intensive 资本密集
Capital Market 资本市场(指中长期借贷市场)
capital protected 资本保障
Capital Revenue 资本收入
Capitalisation 市值
capped FRN 具上限浮息票据
Carry Back of Losses 移前扣减亏损
Cash Budget 现金预算
Cash Market 现金市场
cash value （保险）现金价值
CBO/CLO (collateralised bond obligation) 抵押保证债券
Central Depository Pte Ltd (CDP) 中央托收公司
Central Limit Order Book (CLOB) 自动撮合国际股市
CEO 总裁
CEPT 有效普惠关税
cess 餐馆与酒店税
charge card 赊账卡
Chartered Bank 特许银行
classified loan 有问题贷款
close a position 平仓
close-end fund 固额基金
Closing Price 闭市价
CNN 电视电缆新闻网(简称电缆新闻网)
Commodity Tax 商品税
Comparative Advantage 相对优势
Comparative Costs 比较成本
Complete Plant 成套设备
Composite Demand 综合性需求
Concession 优惠/特惠
Concessional loan/terms 特惠贷款/条件 Consolidated Account 综合帐目
Consolidated Profit/Loss 综合盈利/亏损(综合损益表)
Consolidated Tax 综合税
Consolidation (公司的)合并、(帐目的)综合、(货物的)集装、(股市上涨后的)靠稳
Consumption Tax 消费税
contango （期货）顺价、溢价
Contra Trade 对敲交易
contract manufacturer 合同制造商
Conversion Price 转换价
Convertible Loan Stock 可转换债券
Corporate and Personal Income Taxes 公司及个人所得税
Corporate Communications 企业通讯
Corporate Planning 企业策划
Corporate Services 企业服务
Cost Efficiency 成本效率
Cost Inflation 成本性通货膨胀
Counter Tariff 对抗关税
Counter Trade 对销贸易
covered warrant 备兑凭单
CPF Cashier’s Order 公积金本票
CPF Contribution Rate 公积金缴交率
CPF Investment Scheme 公积金投资计划
CPF Minimum Sum 公积金最低存款计划
credit default swaps 信贷违约风险掉换
credit-linked notes 信用风险联结票据
critical year 替换期
currency option 货币期权
currency swap 货币掉期
Current Account 经常项目/国际收支账目/往来户头
Current Expenditure 经常开支
Current Liabilities 流动负债
Current Year 本年度
Customs and Excise Taxes 关税及国产税
cut margin 斩仓