English Chinese Financial Glossary f32

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

Fourth Quarter Economic Report 19XX 《一九ＸＸ年第四季经济报告》
fractional share 不足一股的股份
fragile consumer sentiment 消费意欲薄弱
Framework Agreement [trading fund] 《架构（框架）协议》〔营运基金〕
franc area 法郎区
franchise 专营权；特许权
Frankfurt Stock Exchange 法兰克福证券交易所
franking machine 印花盖印机
fraudulent preference 欺诈优惠；欺诈性优先还款
fraudulent trading 欺诈营商；欺诈交易
free enterprise system 自由企业制度
free fiscal reserve 自由财政储备
free market economy 自由市场经济
free of particular average [FPA] 平安险；单独海损不赔（免赔）
free of payment settlement 免付款交收
free on board price [f.o.b.
price] 离岸价格；船上交货价
free surplus 自由盈余；未指定用途的盈余
freehold 不动产所有权；永久产权；不动产
freely convertible 可自由兑换
freely remittable 自由汇返
freezing order 冻结令
French Banking Commission 法国银行业监察委员会
French Franc [FRF] 法国法郎
fringe benefit 附带利益
fringe market 外围市场
frozen provision 冻结款项
frustrating effect 破坏性影响
FTSE-100 Index 金融时报100指数
fuel duty 燃油税
Fuji Bank Limited 富士银行
Fuji International Finance (HK) Limited 富士国际财务（香港）有限公司
Fukuoka City Bank, Limited 福冈城市银行
Fukuoka City Finance Limited 冈都市财务有限公司
Fukuoka Finance International Limited 冈财务国际有限公司
full consideration 十足代价；全部报酬
full contracting party 正式缔约国；正式缔约成员
full cost price 十足（完全）成本价
full member 正式会员；正式成员
full open market price 十足公开市价
full price 十足价格；完全价格
full return of contribution 发还全部供款
full valuable consideration 十足有值代价
full year 全年
full year cost 全年经费；全年费用
fully deductible 可全数扣除
fully paid-up capital 已缴足股款的股本
fully paid-up share 已缴足股款的股份
fully secured 有十足抵押；充分抵押
functional analysis 用途分析；功能分析
fund 基金；资金
fund accounting basis 基金会计基准
fund credited 记入基金
fund expenditure 基金开支
fund levy 基金征费
fund management 基金管理
fund of funds 综合基金
fund on account sought 申请临时拨款
fund revenue 基金收入
fund warrant 基金支付令
fundamental analysis 基本因素分析；基础分析
funded debt 长期债款；长期借款
funding 经费；资金
funding cost 集资成本
funding mismatch 资金错配
funds employed 运用资金
funeral expenses 殡殓支出
further sum 额外款项
future dividend 未来股息
future earnings 未来入息
future expenses 未来开支
futures broker 期货经纪
Futures Compensation Fund Committee [Securities and Futures Commission] 期货赔偿基金委员会〔证券及期货事务监察委员会〕
futures contract 期货合约
futures contract in interbank interest rate 银行同业拆息期货合约
futures contract value 期货合约市值；期约市值
futures crossing procedure 期货对盘程序
futures dealer 期货交易商
futures exchange company 期货交易所
futures general clearing dealer 期货通用结算交易商
futures individual clearing dealer 期货独立结算交易商
futures introducing broker 期货介绍经纪
futures market 期货市场
futures non-clearing dealer 期货非结算交易商
futures trading 期货交易
futures trading adviser 期货交易顾问

English Chinese Financial Glossary f31

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

flat rate charge 划一收费；统一收费
flexibility arrangement 弹性措施
flexible exchange regime 弹性汇率制度
floatation of shares 股票上市；股票挂牌买卖
floating charge 浮动押记
floating currency 汇率浮动的货币；浮动货币
floating loss 浮动损失；浮动亏损
floating profit 浮动利润
floating rate 浮动利率；浮动汇率
floating rate bond 浮息债券
floating rate certificate of deposit 浮息存款折
floating rate liabilities 浮动利率负债
floating rate note 浮动利率票据；浮息票据
floating rate regime 浮动汇率制度
floor broker 出市经纪；场内经纪人
Floor Procedures Working Group [Hong Kong Futures Exchange Limited] 市场委员会工作组〔香港期货交易所有限公司〕
floor ticket 交易所买卖券
floor trader 出市代表；出市员；场内交易员
floor trading system 大堂交易系统；场内交易系统
flow chart 流程图
fluctuating overdraft 不定数额透支
fluctuation 波动
folio of ledger 分类账
foolproof system 万全办法；万全之策
forced liquidation "斩仓"；强制清仓
forecast figure 预测数字
forecast period 预测期
forecast return 预测报表
forecast submission 呈报预测
forecast trend growth rate 预测趋势增长率
forecast year 预测年度
foreclosure 止赎权；丧失赎回权
foreclosure order 止赎令
foreign bank 外地银行
foreign bill 外地汇票
foreign credit 海外信用证；海外信贷
foreign currency 外币
foreign currency assets 外币资产
foreign currency deposit 外币存款
foreign currency funding centre 外币融资中心
foreign currency holding 外币持有量；外币储备
foreign currency reserve 外汇储备
foreign currency sovereign debt 外币国债
foreign exchange [forex] 外汇
foreign exchange agreement 外汇协议
foreign exchange allocation 外汇分配
Foreign Exchange and Market Practices Committee 外汇及市场惯例委员会
foreign exchange bought 买入外汇
foreign exchange certificate 外汇兑换券
foreign exchange contract 外汇合约
foreign exchange market 外汇市场；汇市
foreign exchange quotation 外汇报价；外汇牌价
foreign exchange reserve 外汇储备
foreign exchange resources 外汇资源
foreign exchange risk 外汇风险
foreign exchange sold 卖出外汇
foreign exchange turnover 外汇市场交投总额（成交总额）
foreign investment 海外投资；外来投资
foreign note 外地承付票据
foreign ownership 外资拥有权
foreign partnership 外地合伙
foreign remittance 国外汇款
foreign stock exchange 外地证券交易所
foreign tax 外地税款
forex dealer 外汇交易商
forex futures 外汇期货
forex option 外汇期权
forfeit 没收物品
forfeiture 没收
forfeiture of contribution 没收供款
forfeiture of sum 没收款项
forged signature 假冒的签字（签名）
forgiveness of a debt 免偿债务
formal contingent liabilities 正式或有负债
Fortune Magazine 《财富杂志》
forward assets purchase 远期资产购置
forward contract rate 远期合约成交率
forward exchange rate 远期汇率；期货外汇汇率
forward exchange sold 卖出远期外汇
forward foreign currency assets 远期外币资产
forward foreign exchange contract 远期外汇合约
forward forward deposit 远期有期存款
forward purchase 期货购买
forward rate 远期汇率；期汇率
forward trading 期货交易；远期交易
founding member 创办会员；创办会员国

English Chinese Financial Glossary f22

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

firm of certified public accountants and public auditors 执业会计师及注册审计师事务所
firm quotation 实价
firm up 回升
first and paramount lien 首要留置权
first buy order 首次买盘
first calculation 第一计算法
First Commercial Bank 第一商业银行
first demand for rates 首次征收差饷通知书
First Fund 第一基金
first in, first out method [FIFO method] 先进先出计算法
first legal mortgage 首次法律按揭
First Metro International Investment Company Limited 首都国际财务投资有限公司
first mortgage 第一按揭；第一抵押
first mortgage debenture stock 第一抵押债权股证
First National Bank of Chicago 芝加哥第一国民银行
First Pacific Bank Limited 第一太平银行有限公司
first participant 第一参与人
First Quarter Economic Report 19XX 《一九ＸＸ年第一季经济报告》
first sell order 首次卖盘
First Union HKCB Asia Limited 首华亚洲有限公司
fiscal drag 财政拖累；财政障碍；税项负荷加重
fiscal policy 财政政策
fiscal reason 财政理由
fiscal requirement 财政需求
fiscal reserve 财政储备
fiscal restraint measure 财政紧缩措施
fiscal system 财政制度
fiscal year 会计年度；财政年度
fisheries loan 渔业贷款
Fit and Proper Criteria, The 《适当人选的准则》
Five Rams Finance Company Limited 羊城财务有限公司
five-year forecast of revenue and expenditure 五年收支预测
five-year forecast return 五年预测报表
fixed amount of interest 固定利息数额
fixed assets 固定资产
fixed capital formation 固定资本形成
fixed capital investment 固定资本投资
fixed charge 固定费用；固定押记
fixed concessionary rate 固定优惠率
fixed cost 固定成本
fixed cumulative dividend 固定累积股息
fixed deposit account 定期存款帐户
fixed exchange rate 固定汇率
fixed interest investment 定息投资
fixed interest loan stock 固定利息贷款债券；定息贷款债券
fixed interest rate securities 固定利率证券；定息证券
fixed interest securities 固定利息证券；定息证券
fixed parity 固定平价
fixed rate bond 定息债券
fixed rate certificate of deposit 定息存款折
fixed rate liabilities 固定利率负债
fixed rate mortgage 定息按揭
fixed term deposit 定期存款
fixed value 固定价值
fixed-price lump-sum contract 固定总价合约
fixed-price offer 固定价格要约
flat market 市况呆滞
flat rate 划一收费；统一费用
flat rate allowance 划一免税额；定额津贴

English Chinese Financial Glossary f21

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

financial exposure 财务风险
financial futures 金融期货
financial guideline 财政准则
financial implication 财政影响；财政负担；财政承担
financial information system 财务资料系统
financial infrastructure 金融基础建设；金融基础设施
Financial Infrastructure Section [Financial Services Bureau] 财经基建组〔财经事务局〕
financial institution 财务机构；金融机构
financial instrument 金融工具；金融票据
financial intermediary 金融中介机构
financial intermediation service 金融中介服务
financial journalist 财经新闻工作者
financial liberalization 金融市场自由化
financial loss 财政损失
financial management 财务管理
financial management and budgeting system 财务管理及预算系统
financial market 金融市场
financial model 财政模式
Financial Monitoring Unit [FMU] [Economic Services Bureau] 财务监察组〔经济局〕
financial objective 财政目标
financial obligation 财政承担；债务
financial performance 财政状况；财政业绩
financial planning 财政计划；财务规划
financial planning guideline 财政计划准则
financial position 财政状况；财务状况；经济状况
financial pressure 财务压力
financial provision 财政拨款
financial prudence 审慎理财；稳健财政政策
financial requirement 财政需求；资金需求
financial resources 财政资源
Financial Resources Rules: Notes for the Use of Securities Dealers 《财政资源规则：供证券交易商参考的注释》
financial return 财政收益
Financial Secretary 财政司司长
Financial Secretary Incorporated [FSI] 财政司法团
Financial Secretary Incorporated Suspense Account 财政司法团暂记帐
Financial Secretary's Office 财政司司长办公室
financial service 金融服务；财经服务
Financial Services Bureau [FSB] [Government Secretariat] 财经事务局〔政府总部〕
financial services complex 金融服务综合大楼
Financial Services Liaison Committee 金融事务联络委员会
financial services sector 金融服务处
financial sheet 财务报表
financial situation 财务状况
financial statement 财政报告；财务报告
financial support agreement 财务支持协议
Financial Times Index 《金融时报》指数
Financial Times, The 《金融时报》
financial transaction 财务交易
financial vehicle 筹资工具
financial year 财政年度
financing 融资；提供资金；资金融通
financing cost 集资费用
financing package 融资方案
financing study 融资研究
fine 罚款
fineness 纯度；成色
fine-tuning 精确调整；仔细修改
fire insurance 火险
fire risk 火险
firm 商号；事务所
firm market 市况坚挺
firm name 商号名称

English Chinese Financial Glossary f12

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

final goods 最终产品；终端产品
Final Notice for Rates 差饷最后通知单
final salaries tax assessment 薪俸税最后评税
final settlement 最终结算
final settlement price 最终结算价格
final statement 决算报告
final tax 最后税款
finance 财务；融资
Finance and Management Services Division [Stock Exchange of Hong Kong Limited] 财务及行政管理科〔香港联合交易所有限公司〕
Finance Bureau [FB] [Government Secretariat] 库务局〔政府总部〕
Finance Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 财务委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕
Finance Committee agenda item [FCai] [Legislative Council] 财务委员会议程文件〔立法会〕
Finance Committee of the Legislative Council 立法会财务委员会
finance company 财务公司
Finance Department [Stock Exchange of Hong Kong Limited] 财务部〔香港联合交易所有限公司〕
Finance Division [Hong Kong Monetary Authority] 财务处〔香港金融管理局〕
finance lease 融资租赁
finance sectorial index 金融分类指数
finance sub-index 金融分类指数
Financial Accounting Section [Hong Kong Monetary Authority] 财务会计组〔香港金融管理局〕
financial adjustment 财政调整
financial administration 财政管理；财务管理
financial adviser 财务顾问
Financial and Accounting Regulations 《财务及会计规例（准则）》
Financial and Institutional Coordinating Committee [FINSCOM] 财务监督委员会
financial appraisal 财政评估
financial arrangement 财政安排；财务安排
financial assets 金融资产
financial assistance 经济援助；财政资助
financial auditing 财务审计
financial capacity 经济能力
financial centre 金融中心
Financial Circular 《财务通告》
financial commitment 财政承担；财政承担额
financial community 财经界；金融界
financial conglomerate 金融集团
financial constraint 财政约束
financial consultancy service 财务顾问服务
financial contract 财务合约
financial control 财务管理；财务控制；财政规控
financial derivative 金融衍生工具
financial derivative product 金融衍生产品
financial discipline 财政纪律；财务约束
financial disclosure 财务资料披露
financial disclosure rules 财务资料披露规则

English Chinese Financial Glossary f11

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

face value 面值；票面价值
facility letter 提供贷款通知书；贷款确认书
Fact Sheet 《股市资料》
factor analysis 因素分析
factor cost 要素成本；生产要素成本
factor market 生产要素市场
factor of production 生产要素
factor price 要素价格；生产要素价格
factor system 因素计算法
factoring company 代理融通公司；代理收帐公司
facultative reinsurance business 临时再保险业务
Faculty of Actuaries of Scotland 苏格兰精算师学院
fair dealing 公平交易
fair market value 公平市值
fair return 合理利润；合理收入
fall back 回落
false accounting 伪造帐户
false claim of business expenses 虚报营业开支
false entry 虚假记项；虚假记录
false market 假市
family income 家庭收入
family living expenses 家庭生活开支
family-owned company 家族公司
Far East Exchange 远东交易所
Far Eastern Economic Review 《远东经济评论》
Far Eastern Relief Fund 远东赈济基金
fast market 快市；速动市场
fast trading 交投畅旺
favourable balance 顺差
favourable balance of trade 贸易顺差
Federal funds [United States] 联邦基金〔美国〕
Federal funds rate 联邦基金利率
Federal National Mortgage Association [United States] 联邦国民抵押协会〔美国〕
Federal Open Market Committee [FOMC] [United States] 联邦公开市场委员会〔美国〕
Federal Reserve Board [FRB] [United States] 联邦储备局〔联储局〕〔美国〕
Federal Reserve System [Fed] [United States] 联邦储备系统〔美国〕
Federal Reserve Wire Network [Fedwire] [United States] 联邦储备系统通讯网络〔美国〕
Federation Internationale des Bourses de Valeurs [FIBV] 国际证券交易所联会
Federation of Share Registrars 证券登记公司总会
fee collection procedure 收费程序
fee payable 应缴费用
fees and charges 费用及收费
fees and receipts other than appropriation-in-aid 不包括补助拨款的收费及收入
fellow subsidiary 同集团附属公司
Fidelity Fund 互保基金
fiduciary 受信人；受托人
fiduciary capacity 受信人身份；受托人资格
fiduciary duty 受信责任
fiduciary issue 信用发行
fiduciary loan 信用放款；信用贷款
field audit 实地审查〔税务〕
Field Audit Group [Inland Revenue Department] 实地审核组〔税务局〕
field audit staff 实地审计人员；实地核数人员
final account 决算帐户；最后结算
final and conclusive assessment 最终决定性的评税
final assessment 最后评税
final consumption expenditure 最终消费开支
final dividend 末期股息；末期摊还债款
final estimate 最终估计
final estimate of gross domestic product 本地生产总值的最后估计数

English Chinese Financial Glossary e32

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

existing licence 现行有效的牌照
existing loan 现有贷款
expectancy of value 预期值
expenditure 支出；开支；费用
expenditure approach 支出计算法；开支计算法
expenditure baseline 开支基线
expenditure commitment 开支承担
expenditure component 开支项目
expenditure for the services of the government 政府服务开支
expenditure guideline 开支指南
expenditure on scientific research 科学研究开支
expenditure on the gross domestic product 本地生产总值开支
expenditure outturn 开支结算
expenditure pattern 开支模式；消费模式
expenditure range 开支范围；开支幅度
Expenditure Summaries 《开支摘要》
expenditure survey 消费统计调查
expenditure-based gross domestic product 以开支为计算基础的本地生产总值
expenditure-based gross domestic product estimate 以开支为计算基础的本地生产总值估计数字
expense 费用；支出；开支
expense disbursement 开支支出
expense loss 开支亏损
export credit 出口信贷
export earnings 出口收益
export financing 出口融资；出口信贷财务
export licence 出口许可证；出口证
export market development programme 出口市场拓展计划
export of goods and services 货物及服务出口
export performance 出口业绩
export value 出口货值
exporter of services 服务出口地
export-led 由出口带动
export-oriented 出口为主；出口导向
exposure 承受风险；收支差〔外汇〕
expressed in Hong Kong dollar 以港元计算
external assets 对外资产
external auditor 外聘核数师；外聘审计师
external claim 对外债权
external commercial relations 对外贸易关系
external competitiveness 对外竞争力
External Department [Hong Kong Monetary Authority] 外事经研部〔香港金融管理局〕
external equilibrium 对外均衡；外部均衡
external fund manager [Exchange Fund] 外聘投资经理〔外汇基金〕
external investor 外来投资人
external liabilities and claims 对外负债和债权
External Managers Division [Hong Kong Monetary Authority] 外聘投资经理处〔香港金融管理局〕
external price competitiveness 对外贸易价格竞争能力
External Relations Division [Hong Kong Monetary Authority] 对外关系处〔香港金融管理局〕
external sovereign debt 对外国债
external trade 对外贸易
externally oriented economy 以外贸为主的经济；倚赖对外贸易的经济
extinguishment allowance 结业津贴
extortionate stipulation 敲诈性的规定
extra allowance 额外津贴
extra statutory concession 法外宽减
extraordinary item 非经常项目；特殊帐项
extrapolation 外推法
extrinsic value 外在价值；非固有价值

English Chinese Financial Glossary e31

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

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；排他性
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
Executive Director (Banking Policy) of Hong Kong Monetary Authority 香港金融管理局助理总裁（银行政策）
Executive Director (Banking Supervision) of Hong Kong Monetary Authority 香港金融管理局助理总裁（银行监理）
Executive Director (External) of Hong Kong Monetary Authority 香港金融管理局助理总裁（外事经研）
Executive Director (Monetary Policy and Markets) of Hong Kong Monetary Authority 香港金融管理局助理总裁（货币政策及市场）
Executive Director of Securities and Futures Commission 证券及期货事务监察委员会执行董事
Executive Director (Reserves Management) of Hong Kong Monetary Authority 香港金融管理局助理总裁（储备管理）
executor 遗嘱执行人
executor of small estates 小额遗产的遗嘱执行人
exempt dealer 获豁免交易商
exempt from tax 获豁免缴税
exempt investment adviser 获豁免投资顾问
exempt person 获豁免的人
exempt sum 豁免款项
exempted institution 获豁免机构
exempted loan 受豁免的贷款
exemption 豁免
exemption certificate 豁免证明书
exemption clause 免责条款；豁免条款
exemption from estate duty 豁免遗产税
exemption from property tax 豁免物业税
exemption from rates 豁免差饷
Exemption From Salaries Tax Order 豁免薪俸税令
exemption from stamp duty 免缴印花税
exercise period 行使期
exercise price 行使价格
existing controller 现有控权人

English Chinese Financial Glossary e22

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

European Options Exchange [Amsterdam] 欧洲期权交易所〔阿姆斯特丹〕
European Social Fund [ESF] 欧洲社会基金
European Union [EU] [developed from the European Community] 欧洲联盟〔欧盟〕〔前身为欧洲共同体〕
Euroyen 欧洲日圆
Euroyen loan 欧洲日圆贷款
evade payment of tax 逃缴税款
evidence of payment 付款证据
ex all [x.a.] 除净
ex coupon [x.c.] 无息票
ex dividend [x.d.] 除息；除股息
ex gratia extinguishment allowance 特惠结业津贴
ex gratia grant 特惠补助金
ex gratia payment 特惠津贴；特惠金
ex rights [x.r.] 除权；除认股权
ex warrant 除证；不附认股权证
examination 审查；讯问；研讯
excess 盈余；超出额；免赔额
excess liquidity 额外流动资金
excess tax paid 多缴的税款
excess value 超额价值
excessive interest rate 过高利率
exchange 兑换；汇兑；交易所
exchange account 兑换账户
exchange bank 外汇银行
Exchange Banks' Association, Hong Kong 香港外汇银行公会
exchange broker 外汇经纪
exchange clearing agreement 外汇结算协定
exchange company 交易所公司
exchange compensation allowance 汇率补偿津贴
exchange contract 外汇合约
exchange contract cancellation note 外汇合约撤销单
exchange control 外汇管制
Exchange Fund 外汇基金
Exchange Fund Advisory Committee [Hong Kong Monetary Authority] 外汇基金谘询委员会〔香港金融管理局〕
Exchange Fund bill 外汇基金票据
Exchange Fund Bills Programme 外汇基金票据计划
Exchange Fund Debt Certificate 外汇基金债务证明书
Exchange Fund debt instrument 外汇基金债务票据
Exchange Fund Guarantee Scheme 外汇基金保证计划
Exchange Fund Investment Limited [EFIL] 外汇基金投资有限公司
Exchange Fund note 外汇基金债券
Exchange Fund Notes Programme 外汇基金债券计划
exchange gain 汇兑增益
exchange loss 汇兑损失
exchange market 外汇市场；汇兑市场
Exchange Member 交易所会员
exchange memo 兑换水单
exchange position 外汇头寸
exchange premium 外汇升水；汇兑溢价
exchange quotation 外汇行情
exchange rate 汇率
exchange rate contract 汇率合约
exchange rate fluctuation 汇率波动
exchange rate index 汇率指数
exchange rate mechanism 汇率机制
exchange rate movement 汇率变动
exchange risk 外汇风险
exchange surcharge 汇兑附加费；汇兑附加税
exchange transaction 兑换交易
exchange value 汇兑价值；交换价值
exchange value of the Hong Kong dollar 港元汇价
exchange-based short selling activity 经交易所进行的卖空活动
exchange-traded derivative 在交易所买卖的衍生产品

English Chinese Financial Glossary e21

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

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 托管帐户；记帐帐户
established fiscal policy 既定财政政策
established securities market 具规模的证券市场；成熟的证券市场
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（预估）补加应评税入息
estimated additional assessable profit 估计的（预估）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（国内）生产总值估计》
Euro 欧罗；欧元
Eurobond 欧洲债券
Euroclear 欧洲结算系统
Euroclear Clearance System Co-operative 欧洲结算系统公司
Eurocurrency credit market 欧洲货币信贷市场
Eurodollar 欧洲美元
Eurodollar bond 欧洲美元债券
Eurodollar deposit rate 欧洲美元存款利率
Eurodollar futures 欧洲美元期货
Eurodollar market 欧洲美元市场
Eurodollar rate 欧洲美元利率
Euromoney 欧洲货币
European Bank for Reconstruction and Development [EBRD] 欧洲复兴开发银行
European Commission 欧洲委员会
European Common Market 欧洲共同市场〔共市〕
European Community [EC] 欧洲共同体
European Council 欧洲理事会
European Currency Unit [ECU] 欧洲货币单位
European Development Fund [EDF] 欧洲发展基金
European Economic Community [EEC] 欧洲经济共同体〔欧共体〕
European Futures Clearing Corporation B.V.
[Amsterdam] 欧洲期货结算有限公司〔阿姆斯特丹〕
European Investment Bank 欧洲投资银行
European Monetary System [EMS] 欧洲货币体系
European Monetary Union 欧洲货币联盟
European Options Clearing Corporation Holding B.V.
[Amsterdam] 欧洲期权结算控股有限公司〔阿姆斯特丹〕

English Chinese Financial Glossary e13

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

employees' share option scheme 雇员股份认购权计划
employees' share purchase scheme 雇员股份购买计划
employees' share scheme 雇员股份计划
Employer's Return of Remuneration and Pensions 雇主填报的薪酬及退休金报税表
employment 就业
employment of funds 资金运用
employment of profit 有收益的受雇工作
encumbrance 产权负担
end investor 最终投资者
endaka [Japanese] "圆高"〔日语〕；日圆高企
endorsee 承背书人；被背书人
endorsement 背书
endorsement in blank 空白背书
endorser 承兑人；背书人
endowment 储蓄保险；捐赠
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；企业家身份
entrustment basis 以信托形式
equal share 相等份额
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；合资企业
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

English Chinese Financial Glossary e12

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

Economist, The 《经济学人》
economy 经济；经济体系
economy of scale 规模经济
edge down 渐落；微降
edge up 渐升；微升
education subvention 教育资助金
Edward Wong Credit Limited 安泰授信有限公司
effective exchange rate index [EERI] 实际汇率指数；有效汇率指数
effective exchange rate index of Hong Kong dollar 港汇指数；港元汇率指数
effective rate of interest 实际利率
effective rate of tax 实际税率
effectively risk-free investment 无实际风险投资
efficiency bonus 考绩花红
elasticity factor 弹性因素
elasticity of price 物价弹性；价格弹性
elderly residential care expenses deduction 长者住宿照顾开支的扣除额
Electrical and Mechanical Services Department Suspense Account 机电工程署暂记帐
Electrical and Mechanical Services Department Vehicle Maintenance 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

English Chinese Financial Glossary d53

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

due date for payment
应付款的日期；付款到期日
due day
到期日；缴税日期
dues
应付款项；应付费用；应付税款
dull trading
交投呆滞；交投清淡
dumping
倾销；拋售
duplication of supervision
双重监管
Dutch Guilder [NLG]
荷兰盾
dutiable agricultural and industrial products
应课税的工农业产品
dutiable commodities control system
应课税品管制系统
dutiable commodities permit
应课税品许可证
dutiable commodity
应课税品
dutiable estate
应缴税的遗产
duty
税；关税；应课税品税项
duty assessed on a specific basis
按量评估的税项；从量税
duty differential
税率差距
duty free
免税
duty in arrears
欠税
duty on alcohol
酒精税
duty on hydrocarbon oil
燃油税
duty on liquor
酒税
duty on petrol
汽油税
duty on tobacco
烟草税
duty paid
已缴纳税款；关税已付
duty rate
税率
duty reduction
减税
duty-paid goods
已完税货物

English Chinese Financial Glossary e11

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

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（模型）
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；欧盟〕
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；经济要素
economic geography 经济地理
economic growth 经济增长
economic implication 对经济的影响
economic indicator 经济指标
economic infrastructure 经济基础建设
economic life 经济年限；经济寿命；符合经济效益的使用年限
economic model 经济模式；经济模型
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
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（评论）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

English Chinese Financial Glossary d52

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

downside trend
跌势
downswing
下降趋势；衰退时期
downturn
市况逆转；市况回落
downward adjustment
向下调整
downward movement
走势偏软
downward trend
下跌趋势；向下趋势
draconian revenue measure
严厉的征税措施
draft
汇票
draft estimates
预算草案
draft estimates of expenditure
开支预算草案
draft estimates of revenue
收入预算草案
dragon bond
小龙债券
drawback
退税；退款
drawdown period
贷款支用期；提款期
drawee
受票人；汇票付款人
drawee bank
受票银行；付款银行
drawer
出票人；发票人
drawing account
提款帐户
Dresdner Bank AG
捷能银行
drop
下跌；回落
DTB Deutsche Terminborse
德国期权及期货交易所
dual listing双重上市；双重挂牌

English Chinese Financial Glossary d51

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

domestic expenses
家庭开支
domestic export
本地产品出口；国内出口
domestic lending
本地贷款；在本港使用的贷款
domestic liabilities
本地负债
domestic money supply
本地货币供应量；国内货币供应
domestic property price index
住宅物业价格指数
domestic rental index
住宅楼宇租金指数
domestically generated inflation
内部产生的通货膨胀；内致通胀
domicile
注册地；本籍；住址
donation
捐款；捐献；捐赠
donee
受赠人
donor
捐赠人
door-to-door canvassing for sale
逐户兜售；上门推销
dormant account
不活动帐户；不活跃帐户
dormant assets
未用资产；闲置资产
dormant company
不活动公司；已停止业务的公司
dormant partner
不活跃合伙人；隐名合伙人
double entry system
复式簿记制度
double taxation
双重课税
double taxation arrangement
双重课税安排
double taxation relief arrangement
宽免双重课税安排
double-digit growth
两位数字的增长
double-digit level
两位数字的水平
doubtful debt
呆帐；呆债；可疑债务
doubtful loan
可疑贷款；难以收回的贷款
Dow Jones Average
杜琼斯平均指数；道琼斯股票平均价格指数
Dow Jones Index
杜琼斯指数；道琼斯股票价格指数
Dow Jones Industrial Average
杜琼斯工业平均指数；道琼斯工业股票平均价格指数
down limit
跌停板
down market
跌市
down payment
首期付款；预付定金
down reversal
回跌
downside risk
下跌风险

English Chinese Financial Glossary d42

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

distributive channel
销售途径
distributive trade
分销业
distributor
分销商；发行人
diversifying economy
多元化的经济体系
dividend
股息；红利；摊还债款
dividend cover
盈利股息比率；股利保证倍数
dividend forfeited
未认领股息注销
dividend programme
摊还债款程序
dividend warrant
股息证；股息单
dividend withholding tax
股息预扣税
dividend yield
股息率；股息收益率
divisible revenue
可予分配的收益
DKB Asia Limited
第一劝银亚洲有限公司
document
文件；单据
document against acceptance [D/A]
承兑交单
document against payment [D/P]
付款交单
Document Index
公司文件索引
document of title
业权文件；所有权文件
documentary acceptance bill
跟单承兑汇票
documentary bill
跟单汇票
documentary credit
跟单信用证
documentary payment bill
现付押汇票；凭单付款汇票；付款跟单汇票
dollar area
美元区
domestic concern
本身的业务
domestic credit expansion [DCE]
本地(国内)信贷膨胀
domestic demand
本地内部需求；国内需求
domestic demand deflator
本地内部需求平减物价指数

English Chinese Financial Glossary d41

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

discount accreted
折价增值
discount amount
折扣数额
discount house
贴现行；贴现公司
discount price
折扣价格
discount rate
贴现率；折扣率
discount securities
贴现证券
discount window
贴现窗口
discounted bill
已贴现票据
discounter
贴现行
discretionary account
全权代客投资户口；全权委托户口；全权代客买卖帐户
discretionary grant
酌情补助金
discretionary interest
酌情权益
discretionary subvention
酌情资助金
discretionary trust
全权信托
disequilibrium
不均衡状态
dishonour a cheque
退票
dishonoured bill
不兑现汇票
dishonoured cheque
空头支票
disintermediation
非中介化；减少居中融资功能；非居间化
Disposer
财产处置人；分产人
disposable income
可动用收入；可支配的收入；税后收入
disposal
处置；脱手
disposal price
卖价
dispose of
出售；变卖
disposition
产权处置
disposition in favour of relatives
为使亲属受惠而作出的产权处置
disputed liabilities
有争议负债
disqualification of director
取消董事资格
disqualification order
取消资格令
disregarded income
计算入息豁免额
dissolution
解散
dissolution of partnership
拆伙；合伙解散
distinct account
独立帐目
distrain
为抵债而扣押财物；扣货追债；查封
distress
扣押财物；扣押；查封
distress for rent
扣押财物充抵租金
distress warrant
财产扣押令
distributable income
可分配收益
distributable profit
可供派发利润
distributed assets
经分派资产
distribution
分配；配销
distribution company
分销公司
distribution of resources
资源分配
distribution policy
分配政策；派息政策

English Chinese Financial Glossary d32

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

direct insurer
直接保险人
Direct Investment Division [Hong Kong Monetary Authority]
直接投资处〔香港金融管理局〕
direct placement
直接配售
direct remuneration
直接报酬
direct tax
直接税
direct taxation rate
直接税税率
direct trading
直接买卖；直接交易
direct underwriting
直接承保
director
董事；理事
Director of Accounting Services
库务署署长
Director of Audit
审计署署长
director's fee
董事袍金
director's interest
董事权益
director's remuneration
董事酬金
Disability Allowance Scheme
伤残津贴计划
disabled dependant allowance
伤残受养人免税额
Disaster Relief Fund
赈灾基金
Disaster Relief Fund Advisory Committee
赈灾基金咨询委员会
disbursement
垫付费用；付款项目；支款
discharge
破产解除；清偿〔债务〕；解雇
discharge of a debt
解除债务；清偿债项
discharge order
注销令
Disciplinary Appeals Committee [Stock Exchange of Hong Kong Limited]
纪律仲裁（申诉）委员会〔香港联合交易所有限公司〕
Disciplinary Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited]
纪律委员会〔香港期货交易所有限公司；香港联合交易所有限公司Disciplinary Committee of the Hong Kong Society of Accountants
香港会计师公会纪律委员会
disclaimed property
遭卸弃的财产
disclaimer
卸弃；卸弃书；放弃
disclaimer of lease
租契的舍弃；租契卸弃书
disclaimer of property
放弃财产
discloseable transaction
须披露的交易
disclosure
披露；公开；披露事项；资料披露
disclosure of interest
披露权益
disclosure of ownership of shares
披露股权资料；公开股权资料
disclosure package
资料披露方案
disclosure requirement
公开资料规定
discontinuance of business
停业
discount
贴现；折扣；贴水

English Chinese Financial Glossary d31

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

depreciation reserve
折旧储备；折旧准备
deregistration
取消登记
deregulation
撤销管制；放宽管制
derivative
衍生工具
derivative product
衍生产品
derivative warrant
衍生认股权证
derivatives market
衍生工具市场
designated securities
指定证券
designated trade
指定行业
determinable interest
可终结的权益
Determination of Commissioner of Inland Revenue
税务局局长的决定书
determination of cost
成本厘定；成本测定
determination of net profit
确定纯利
Deutsche Bank AG
德国银行
Deutsche Mark [DEM]
德国马克
devaluation
贬值；货币贬值
Development Bank of Singapore Ltd.
新加坡发展银行
development control
发展管理；发展管制
Development Division [Companies Registry]
拓展部〔公司注册处〕
development fund
发展基金；开发基金
development intensity
发展密度
Development Loan Fund
发展贷款基金
development package
发展方案
development parameter
发展参数；发展规范
development potential
发展潜力
development statement
发展纲领
development value
发展价值
deviation
偏差
devisee
土地遗赠继承人；受遗赠人
devolve
转予；转承
Dharmala International Finance Limited
大马国际财务有限公司
difference
差额
difference account
盈亏通知书；差额帐
differential
差价；息差；差距
differential pricing system
差额收费办法；差别等级计价法
diminishing assets
递耗资产
diminishing balance method
余额递减法
diminishing return
报酬递减；收益递减
diminution
减少；缩减
direct business
直接业务；直接买卖；直接交易
direct cost
直接成本
direct debit authorization
直接付款授权书
direct debit daily settlement system
每日直接付款的结算制度
direct insurance
直接保险

English Chinese Financial Glossary d22

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

delivery note
交货单；付货通知书
delivery order
提货单；交割单
Delta Asia Credit Limited
汇业信贷有限公司
demand deposit
活期存款
demand draft [D/D]
即期汇票
demand draft rate
即期汇票汇率
Demand for Provisional Salaries Tax
暂缴薪俸税通知书
Demand for Rates
征收差饷通知书
Demand for Tax
缴税通知书
demand inflation
需求引起的通货膨胀；需求通胀
demand loan
活期放款
demand loan secured
活期质押放款；活期担保放款
demand loan unsecured
活期信用放款
demand note
即期票据；缴税通知书；缴款通知书
dematerialization of share certificate
股票非实物化
demonetization
停止通用；非货币化
demonetized currency note
停止通用纸币
Den Norske Creditbank
挪威信贷银行
denomination
面额；面值
departmental capital equipment
部门资本设备
departmental estimates submission
部门呈报预算
departmental expenses
部门开支
Departmental Interpretation and Practice Notes [Inland Revenue Department]
《税务局释义及执行指南》
departmental special expenditure
部门特别开支
dependant
受养人；受供养人
dependent grandparent allowance
供养祖父母或外祖父母免税额
dependent parent allowance
供养父母免税额
dependent sibling allowance
供养兄弟姊妹免税款
deposit
存款；定金；保证金；暂收款项
deposit account
存款帐户
deposit at call
通知存款；活期存款
deposit back arrangement
回存安排
deposit charges
存款收费
deposit in lieu of bond
以缴存的款项代替担保契据
deposit insurance scheme
存款保险计划
deposit of securities as security for a loan
存放证券作为贷款抵押
deposit protection scheme
存款保障计划
deposit rate
存款利率
deposit size threshold
最低存款额
deposit taker
接受存款人
depositor
存款人；存户；储户
depository
保管人；受托人；存管处
depository company
存放公司
depository receipt
寄存单据；保管收据；预托证券
depository share
保管股份
depository system
存管制度；存放制度
Deposit-taking Companies Advisory Committee
接受存款公司咨询委员会
Deposit-taking Companies Association [DTCA]
接受存款公司公会
deposit-taking company
接受存款公司
deposit-taking licence
接受存款牌照
depreciation
折旧；贬值
depreciation charge
折旧费

English Chinese Financial Glossary d12

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

debit
借项；借方；记入借方的款项
debit advice
借项通知书
debit balance
借方结余
debit item
借项
debit side
借方
debt
债项；债权
debt certificate
债务证明书
debt collection agency
收款公司
debt due
所欠债项
debt financing
债务融资；举债筹资
debt instrument
债务票据
debt market
债务市场
debt on a recognizance
签保所致的债项
debt paper
债务票据
debt payable at a future time
将来到期偿付的债项
debt reorganization
债务重整
debt repayment
偿债；偿还借款；偿还债务
debt securities
债务证券
debt securities market
债务证券市场
debtor
债务人
debtor firm
债务人商号
debtor's interest
债务人权益
debtor's share
债务人拥有额
debt-to-equity ratio
债务与资本比率；负债与权益比率
deceased debtor
已故债务人
deceased partner
已故合伙人
deceased taxpayer
已故纳税人
decelerated growth
增长放缓
decelerating trend
放缓趋势
declaration
声明书；公布；申报；报单
declaration of bankruptcy
宣布破产
declaration of dividend
宣布分派股息
declaration of inability to pay debts
无能力偿付债项声明书
declaration of insolvency
无力偿还债务声明
declaration of solvency
有偿债能力声明
declaration of trust
信托声明；信托声明书
Declaration on Cooperation and Supervision Covering International Futures Markets
《关于国际期货市场的合作和监管的联合声明》
Declarations of Cooperation on Investment Management Persons
投资管理合作声明
declared return
已公布收益
decline
下跌；衰退
decontrol
解除管制
deduct
扣除
deductible
可扣除；免赔额〔保险〕
deduction
扣除；扣减；扣除额；扣除项目
deduction for expenses of self-education
个人进修开支扣除额
deed
契据；契约
deed of guarantee
担保契约；保证契据

English Chinese Financial Glossary d21

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

deed of settlement
授产契；组织安排契据
deed of surrender
放弃契据
defalcation
亏空公款；侵吞公款
defamation
诽谤
default
拖欠；违约；失责行为
default in payment
拖欠付款
default procedure
失责处理程序
default proceeding
失责处理程序
default rule
失责处理规则
defaulter
拖欠税款人；失责人；违约人
defaulting broker
失责经纪；失职经纪人
defective title
所有权欠妥（缺陷）
deferral
递延项目
deferred annuity
延期年金
deferred expenses
递延费用
deferred income
递延收入
deferred life annuity
延期人寿年金
deferred pay
延付薪酬
deferred payment
递延付款
deferred share
延迟派息股；递延付息股份
deficiency
不敷；不足之数；短缺
deficiency grant
不敷补助金；短缺补助金
deficiency subvented organization
接受不敷补助金的机构
deficit
赤字；逆差；亏损；亏欠额
deficit financing
赤字财政；赤字筹资
deficit on capital account
非经常帐赤字
deflated by…
以……平减
deflation
通货紧缩
deflationary force
通货紧缩力量
deflator
平减物价指数
defraud
诈骗
defrauded investor
被诈骗的投资人
defray
支付；扣除
defunct company
已倒闭公司
del credere agent
保付货款代理人；担保付款代理人
delegate
转授
delegate trust
转委信托
delinquency rate
拖欠率；过期还款比率
delinquent account
怠帐；逾期未收帐款
delisting
除牌；取消上市资格；取消挂牌资格
delivered price
交货价格
delivery
交收；交割
delivery failure
交收失误
delivery month
交收月份

English Chinese Financial Glossary d11

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

Dah Sing Bank Limited
大新银行有限公司
Dah Sing Finance Limited
大新财务有限公司
Dai-Ichi Kangyo Bank Limited
第一劝业银行
daily expenditure record book
每日开支记录册（日记帐）
Daily Quotations for Stock Market
《股票市场日报表》
Daily Quotations for Stock Options
《股票期权日报表》
daily stock price
每日股价
daily turnover
每日成交额
Daishi Bank, Ltd.
第四银行
Daiwa Bank, Limited
株式会社大和银行
Daiwa Overseas Finance Limited
大和海外财务有限公司
damages
损害赔偿；赔偿金
Danish Krone [DKK]
丹麦克郎
Dao Heng Bank Limited
道亨银行有限公司
Dao Heng Finance Limited
道亨财务有限公司
date of listing
上市日期
date of maturity
到期日
date of payment
付款日期；缴付日期
date of transfer
转让当日；转让日期
date of value
起息日期
dated securities
定期证券
day end liquidity
日终流动资金
day margin
当日保证金；即市按金
day order
当日订单；即日指示
day trade
当日平仓买卖
day trade transaction
即日平仓交易；当日交易；"即日鲜"
de facto control
实际控制权
de minimis exemption
低额豁免
deal
买卖；交易
dealer
交易商；证券商；出市代表；出市员
Dealer's Deposits Fund
交易商按金基金
dealer's representative
交易商代表
dealing
交易；买卖
dealing day
交易日
dealing director
交易董事；证券商董事
dealing in gold options
黄金期权买卖
dealing in securities
证券交易；证券买卖
dealing partnership
交易合伙商行；交易合伙
dealing room
"盘房"
death duties and costs
死亡税及费用
debenture
债权证；债券；信用债券
debenture holder
债权证持有人
debenture stock
债权股证
debenture trust deed
债权证信托契券

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English Chinese Financial Glossary c54

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

currency 货币
currency adjustment factor 货币调整因子；币值调整因素
currency board arrangement "货币发行局"制度
Currency Board Operations Sub-Committee 货币发行委员会
Currency Committee [Hong Kong Futures Exchange Limited] 货币委员会〔香港期货交易所有限公司〕
currency crisis 货币危机
currency denomination 货币面值
currency futures 货币期货；外汇期货
currency futures contract 货币期货合约；外汇期货合约
currency in circulation 流通货币
currency matching 货币配对
currency note 纸币；钞票
currency option 货币期权
currency swap 货币掉期；货币互兑；货币互惠信贷
currency warrant 货币认兑证；货币认股权证
current account 往来帐户；支票户口；经常帐户
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（序列）
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 经济的周期性质

English Chinese Financial Glossary c53

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

credit card scheme 信用卡计划
Credit Committee 贷款委员会
credit control 信贷管制
credit conversion factor 信贷换算因数
credit easing 放宽信贷
credit exposure 信贷风险
credit facility 信贷安排；信贷融通；信用透支
Credit Guarantee Scheme 信贷保证计划
credit item 贷项
credit limit 信贷限额
Credit Lyonnais 里昂信贷银行
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司
credit rating 信贷评级
credit rating agency 信贷评级机构
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕
credit risk 信贷风险
credit sale 赊销
credit side 贷方
credit squeeze 信贷紧缩；收紧信贷
credit to... 记入……帐户
credit to be given against tax 税款抵免
credit transfer 信贷转帐；信用转账
credit union 储蓄互助会
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
cross rate 套价；套汇汇率；交叉汇率
cross-currency settlement risk 跨国货币结算风险
crossed cheque 划线支票
crossed trade 交叉买卖；交叉盘买卖
Cross-Harbour Tunnel Passage Tax 海底隧道使用税
cross-holding 相互持股；交叉持股
cross-margining 跨市场保证金制度
cross-referencing system 相互参照系统
cross-subsidization 互相资助；互相津贴
Crown Agent 英联邦代理
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 股票带息
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

English Chinese Financial Glossary c52

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

cost competitiveness 成本竞争
cost control 成本控制；成本管制
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 成本管理信息系统
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 安装成本
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 成本回顾
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 收回成本的原值
cost-related charges 依成本而定的收费
cost-related fee 依成本而定的收费
co-surety 共同担保人
co-trustee 共同受托人
cotton futures 期棉
Council of SEHK 联交所理事会
Council of the Hong Kong Society of Accountants 香港会计师公会理事会
counterclaim 反申诉
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 实益拥有权国家
coupon 息票
coupon rate 息票利率
cover 保证金；承保范围
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；信用调查机构
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

English Chinese Financial Glossary c51

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

controlling officer's report 管制人员报告
controlling shareholder 控股股东；持有控股权的股东
Convention on the Settlement of Investment Disputes between States and 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
convertible currency 可兑换货币
convertible debenture 可转换债券
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
conveyancing fee 业权转易费
conveyancing scale charges 物业转易标准收费
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 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
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 企业通讯部〔香港联合交易所有限公司〕
corporate customer 公司客户
corporate dealer 公司交易人
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 股市调整阶段
Correctional Services Industries Suspense Account 惩教工业暂记账
corrective affidavit 修正遗产申报誓章
correspondent bank 代理银行
Cosmos Finance Limited 宇宙财务有限公司
cost 成本；费用；价格
cost centre 成本中心

English Chinese Financial Glossary c43

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

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 或有的权益
continue to hold a deposit 继续持有存款
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕
continuing rent 连续租金
continuing trustee 留任受托人
continuous licensing system 长期持牌制度
Continuous Net Settlement System [CNS System] 持续净额交收系统
contra account 对销帐户
contra flow 资金回流
contra item 对销项目
contra transfer 对销转拨
contract 合约
contract for difference 差价合约
contract for service 服务合约
contract for settlement 平仓合约
contract note 成交单据
contract of copartnery 合伙合约
contract of indemnity 弥偿合约
contract of insurance 保险合约
contract of reinsurance 再保险合约
contract price 合约价格
contracting party 订约人；立约人；缔约方
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 在国内生产总值中所占比例
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 分担额；捐款人
contributory scheme 供款计划
contrived cessation of business 有预谋的停业；人为的停业
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
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

English Chinese Financial Glossary c42

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

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；综合损益帐
consolidated public sector expenditure 公营部门综合开支
consolidated revenue account 综合收入帐
consolidated shareholders' fund 综合股东资金
consolidation of shares 股份合并
consolidation period 巩固期；"牛皮靠稳"阶段；大涨后的调整期
consortium company 财团公司
consortium loan 银团贷款
constant dollar figure 固定币值
constant market price 固定市价
constant price 固定价格
constant price series 固定物价计算数列（序列）
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咨询文件》
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 《有关联交所评审董事资格程序的咨询文件》
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 消费物价指数分类系统
Consumer Price Index Report 《消费物价指数报告》
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；消费意向
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

English Chinese Financial Glossary c41

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

Compensation Review Committee 赔偿检讨（评审）委员会
compensation scheme 赔偿计划
compensation trade 补偿贸易
compensation value 补偿值
compensatory payment 补偿付款
competition and pricing strategy 竞争与定价策略
competitive edge 竞争优势
competitive price 具竞争力的价格
competitive tender 竞争性投标
Compliance Committee [Stock Exchange of Hong Kong Limited] 监察委员会〔香港联合交易所有限公司〕
component of expenditure 开支组成部分
Composite Consumer Price Index 综合消费物价指数
composite index 综合指数
composite rating 综合评级
composite return form 综合报税表
Composite Securities and Futures Bill 《证券及期货综合条例草案》
composite tax return 综合报税表
composition 合成物；组合成分；债务重整协议
composition of earnings 收益组合成分（组成部分）
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
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
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
concession contract 特许经营权合同
concessionary rate 优惠率
concordat 协定；契约；国际监管条约
condition 条件
conditional endorsement 附有条件的背书
conditional offer 有条件要约
conditional sale agreement 有条件售卖协议
conditions of tender 投标章程
Conduct of Business Guidelines (for Licence Holders under the Leveraged 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
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 保守投资人
consideration 代价；对价；约因；报酬
consideration issue [listing method] 代价发行〔上市方式〕
consideration other than cash 现金以外的报酬
consignee 收货人；代售人
consignment 托运；寄送
consignor 付货人；托运人；寄售人
consolidated account 综合帐目；合并账目

English Chinese Financial Glossary c33

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

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-based investment 以商品为基础的投资
common fund 共同基金
common property 分权共有财产
common share 普通股
common stock 普通股
Commonwealth Bank of Australia 澳洲联邦银行
Commonwealth Development Corporation 英联邦发展公司
Commonwealth Finance Ministers Conference 英联邦财长会议
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金
Commonwealth income tax 英联邦入息税
Commonwealth Preference 英联邦特惠制
communal property 公有财产
communication expenses 通讯费用
Community Preference 欧共体特惠制
commutation of pension 退休金的折换
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：招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〕
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 公司登记处
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

English Chinese Financial Glossary c32

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

combined surplus 合并盈余
combined visible and invisible trade account 有形及无形贸易合并帐目
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕
commemoration coin 具纪念性的硬币
commencement of winding-up 清盘开始
commerce and industry sub-index 工商分类指数
commercial activity 商业活动
commercial bank 商业银行
Commercial Bank Act of Norway 《挪威商业银行法》
Commercial Banks Law 《商业银行法》
commercial borrowing 商业借款
Commercial Code of Japan 《日本商法》
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕
commercial invoice 商业发票
commercial letter of credit 商业信用证
commercial loan 商业贷款；商业放款
commercial paper 商业票据
commercial paper market 商业票据市场
commercial registry 商业登记处
commercial return 商业回报
commercial sale 商业销售
commercialization 商品化
commercially viable 具商业利益；有利可图
Commerzbank AG 西德商业银行
commission 佣金；委员会
Commission des Operations de Bourse of France 法国证券事务监察委员会
commission house 佣金行；代办行
commission payable 须付的佣金
commission rebate 佣金回扣
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕
Commissioner of Banking 银行监理专员〔银监专员〕
Commissioner of Estate Duty 遗产税署署长
Commissioner of Inland Revenue 税务局局长
Commissioner of Insurance 保险业监理专员
Commissioner of Rating and Valuation 差饷物业估价署署长
commitment 承担；已承担的开支；承担额；承担项目
commitment fee 承诺费
Committee of the Hong Kong Association of Banks 香港银行公会委员会
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会
Committee on Payment System [Hong Kong Monetary Authority] 支付系统委员会〔香港金融管理局〕
Committee on Unit Trusts [Securities and Futures Commission] 单位信托委员会〔证券及期货事务监察委员会〕
Commodities Dealers' Deposit Fund 商品交易商按金基金
Commodities Trading Commission 商品交易事务监察委员会
commodity 商品
commodity classification 商品分类
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕
commodity dealer 商品交易人
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

English Chinese Financial Glossary c31

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

close higher 收市时价位较高
close lower 收市时价位较低
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；弥补缺口
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 成衣征税
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] 《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；认定
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 抵押物
collateral bond 担保债券
collateral loan 抵押贷款
collateral security 附属抵押品
collection 征收；收税
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕
collection of betting duty 收取博彩税
Collection Office [Inland Revenue Department] 收税处〔税务局〕
collective consumption 集体消费
Collector 收税主任
Collector of Rates 差饷征收人
Collector of Stamp Revenue 印花税署署长
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕

English Chinese Financial Glossary c23

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

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
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
chronological book 序时帐簿
Chubu Securities Finance Company 中部证券金融公司
Chung Khiaw Bank Limited 崇侨银行
Chung Nan Finance Company Limited 中南财务有限公司
Chuo Trust & Banking Co., Ltd. 中央信托银行
Chuo Trust Asia Limited 中央信托亚洲有限公司
Citibank, N.A.
万国宝通银行
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司
Citicorp International Limited 万国宝通国际有限公司
civil debt 民事债项
Civil Service Pension Reserve Fund 公务员退休金储备基金
claim 申索；索偿；债权
claim equalization fund 申索平衡基金
claim for refund of property tax 申请发还物业税
claim of debt 债权申索
claim on bank 对银行的债权
claim to dividend 摊还债款申索
claimant 申索人；索偿人
claims statistics 申索统计数字
class of insurance business 保险业务类别
class of property 财产类别
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 结算参与人
clearing rebate 结算费用的回扣
Clearing Rules [SEHK Options Clearing House Limited] 《结算规则》〔联交所期权结算所有限公司〕
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕
Clerk to the Board of Review 税务上诉委员会书记
client 客户；委托人；当事人
client agreement 客户协议
client confidentiality 客户保密的责任
client money 客户款项
client statement 客户结单
clients fund 客户资金
close 结算；收市；收盘
close a position 平仓
close company 股份不公开的公司

English Chinese Financial Glossary c22

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

change of domicile 迁册；场所变更
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 资产的征费
charge upon general revenue 从政府一般收入中拨款支付
chargeable 可予征收；应课税的
chargeable agreement for sale 可予征收印花税的买卖协议
chargeable income 应课税入息
chargeable normal trading receipt 应课税的一般营业收入
chargeable profit 应课税利润
chargeable to tax 应课税
charged to... 记入……帐户
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 承租者
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；动产
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司
Che Hsing Finance Company Limited 浙兴财务有限公司
check-and-balance system 制约平衡制度
Chekiang First Bank Limited 浙江第一银行
cheque 支票
Chiao Yue Finance Company Limited 侨裕财务有限公司
Chiba Bank, Ltd. 千叶银行
Chicago Board of Options Exchange 芝加哥期权交易所
Chicago Board of Trade 芝加哥交易所
Chicago Mercantile Exchange 芝加哥商品交易所
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁
Chief Executive of Stock Exchange of Hong Kong 香港联合交易
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
China trust 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

English Chinese Financial Glossary c21

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

cash settlement 现金结算
cash surplus 现金盈余
cash with order 订货付现；凭票即付
cashier's order 银行本票
cashier's order outstanding 未承兑的银行本票
cash-limited subhead 有现金支出限额的分目
cash-sweep 现金彩票活动
casual client "散客"；"散户"
CCASS Depository 中央结算系统证券存管处
CCIC Finance Limited 中芝兴业财务有限公司
ceding company （再保险）分出公司
ceding insurer 分出保险公司
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 Money markets Unit [CMU] 债务工具中央结算系统
central rate 中央汇率；中心汇率
Central Registration Hong Kong Limited 香港中央证券登记有限公司
Central Tender Board 中央投标委员会
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统
centralized budgetary and payments system 集中预算及支付制度
centred 12-month moving average 十二个月定位移动平均数
certificate of approval 批准证明书
certificate of beneficial entitlement to property 资产权益证书
certificate of compliance 合格证明书；合约完成证明书
certificate of deposit [CD] 存款证明
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

English Chinese Financial Glossary c13

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

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
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
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；现金帐簿
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 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

English Chinese Financial Glossary c12

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

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ȵ
capital input 投入资本
capital intensity 资本密集度
capital intensive 资本密集
capital investment 资本投资
Capital Investment Fund 资本投资基金
capital loss 资本损失
capital maintenance 资本保值；资本保留
capital market 资本市场；资金市场
capital market instrument 资本市场票据
capital money 资本款项
capital money subject to a trust 信托财产资本
capital movement 资本流动
capital nature 资本性质
capital outlay 资本支出
capital portion 资本部分
capital profit 资本利润
capital project 基本工程项目；非经常开支项目
capital receipt 资本收入
capital redemption 资本赎回
capital redemption business 资本赎回业务
capital redemption contract 资本赎回合约
capital redemption reserve 资本赎回储备
capital reduction 资本减缩；减资
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削减计划〔香港联合交易所有限公司〕
capital repayment 偿还资本
capital reserve 资本储备；后备资本
capital revenue 资本收益；非经常收入
capital spending 资本开支；资本支出；非经常开支
capital stock 股本
capital stock subscription 认缴股本；认购股本

English Chinese Financial Glossary c11

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

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 资本帐户；非经常帐户
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〕
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

English Chinese Financial Glossary b32

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

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 《财政预算案总结报告》
budget cycle 财政预算案编制周期
Budget Day 财政预算案发表日
budget debate 财政预算案辩论
budget deficit 财政预算赤字
budget exercise 财政预算案编制工作
budget guideline 财政预算案准则；财政预算案指引
budget guideline ratio 财政预算案准则比率
budget proposal 财政预算案建议
budget revenue 财政预算案收入
budget revenue measure 财政预算案税收措施；财政预算案收入措施
Budget Speech 《财政预算案报告》
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

English Chinese Financial Glossary b33

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

buoy up 上升
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕
buoyant market 市况活跃
bursary 助学金；补助金
business 商业；业务
business address 营业地址
business association 业务协会
business bank account 银行营业户口
business concession 特许经营权
business cycle 商业周期；经济周期；商业循环
business day 营业日；交易日
business expenses 营业开支；营业费用
business for profit 牟利业务
business hour 营业时间
business income 营业收入
Business Manager [Companies Registry] 业务经理〔公司注册处〕
business of exchange currencies 货币兑换业务
business of taking deposits 接受存款业务
business plan 业务计划
business record 业务记录
business recovery 业务重整
business registration application form 商业登记申请表
business registration certificate 商业登记证
business registration fee 商业登记费
business registration inspector 商业登记督察
business registration number 商业登记号码
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕
Business Registration Officer 商业登记主任
business sector 商界
business sentiment 营商意欲
business taxation 商业课税
business turnover 营业额
business undertaking 商业经营
business-friendly 方便商界；有利营商；利于商界运作
buy 买入
buy low and sell high 低价买入而高价卖出
buy order 买盘
buyer's market 买家市场
buyer's price 买价；买方出价
buy-in 补进；补仓
buying rate 买入价；买入汇率

English Chinese Financial Glossary b31

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

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 vacantia 无主财物
bond 债券；担保契据；担保书；债权证明书
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券
bond fund 债券基金
bond rating 债券评级
bonded warehouse 保税仓
bonus 花红；红利；奖金
bonus issue 红股发行
bonus share 红股
book 簿册；帐簿
book and paper 簿册及文据
book close date 截止过户日期
book debt 帐面债项
book entry 帐面记录
book loss 帐面亏损；帐面损失
book of account 帐簿
book profit 帐面利润
book reserve 帐面储备
book value 帐面价值
book-keeping transaction 帐面交易
boom year 经济高度增长年；景气年份
booming market 旺市；好市；景气市场
boost 上扬
borrow 借入
borrowed fund 借入资金
borrowed stock 被借用证券
borrower 借用人；借款人；借方
borrowing 借款；借贷；举债
borrowing and lending of stocks 借用及借出证券
borrowing power 借贷权；借款能力
borrowing upon stock 以公债形式借取款项
bottom out 见底回升；停泻回升
bottom price 最低价；底价
bought and sold note 买卖单据
bought note 买货单
braking effect 抑制效果
branch 部；分行；支行
branch registration certificate 分行登记证
branch registration fee 分行登记费
breach of trust 违反信托
break clause 终止条款；中断条款
breakdown 分成细目；明细表；分类细帐；分项数字
break-even 收支平衡；收支相抵；损益两平
break-even point 收支平衡点；损益平衡点
Bretton Woods Agreement 《布雷顿森林协定》
Bretton Woods System 布雷顿森林制度
brief fee 诉讼费；承办费
broad definition of money supply 广义货币供应
broker 经纪
brokerage 经纪费；经纪佣金
brokerage charges 经纪费；经纪佣金
brokerage house 经纪行
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong 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〕

English Chinese Financial Glossary b22

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

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；空方
bear bond 熊债券
bear market 熊市；跌市；淡市；空头市场
bear position 空仓
bearer 持票人
bearer bill 不记名汇票
bearer bond 不记名债券
bearer certificate 不记名票据
bearer cheque 不记名支票；来人支票
bearer instrument 不记名文书
bearer securities 不记名证券
behaviour 走势；表现；行为
Belgian Franc [BEF] 比利时法郎
below-the-line account 线下帐目
benchmark 基准
benchmark database 基准数据库
benchmark entry point 基准起薪点
benchmark estimate 基准估计数字
benchmark revision 基准数字修订
benchmark survey 基准统计
benchmark yield curve 基准收益率曲线
beneficial holding 实益股份；实益持股量
beneficial interest 实益权益
beneficial interest in property 财产的实益权益
beneficial interest in shareholding 所持实益股份

English Chinese Financial Glossary b23

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

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；投资风险与股市风险系数
bets and sweeps tax 博彩及彩票税
betterment 不动产增值；修缮经费
betterment income 资产增值收入
betterment profit 以资产增值方法计算的利润额
betting duty 博彩税
bid 叫价；出价；投标；提出拨款申请；买盘
bid price 买价；投标价格；收购价
bid rate 买价；投标价；拆入息率
bidder 竞投人；竞标人
BII Finance Company Limited 印尼国际财务有限公司
bilateral agreement 双边协议；双边协定
bilateral meeting 双边会议
bilateral netting agreement 双边净额结算协议
bilateral repurchase agreement 双边回购协议
bill 票据；帐单；汇票；条例草案
bill acceptance 票据承兑
bill broker 票据经纪
bill discounting company 票据贴现公司
bill for clearing 交换票据；结算票据
bill in a set 汇票联票
bill of exchange 汇票
bill of lading [B/L] 提单
bill of sale [B/S] 卖据；动产抵押据
bill payable after sight 见票后付款汇票；见票即付汇票
bill payable on demand 凭票要求付款的汇票
bill purchased 出口押汇；买入票据
bill receivable 应收票据
Bills of Exchange Law 《票据法》
blank endorsement 空白背书；不记名背书
blanket insurance 总括保险；综合保险；统保
blanket policy 总括保险单；统保单；综合保单
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；
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

English Chinese Financial Glossary b21

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕
Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕
Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕
Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕
Banking Supervision Review Committee 银行监管检讨委员会
banking supervisory authority 银行监管当局
banking system 银行体系
bank-related broker 与银行有关的经纪
bankrupt 破产；破产人
bankruptcy court 破产法庭
Bankruptcy Estates Account 破产人产业帐户
bankruptcy notice 破产通知书
bankruptcy order 破产令
bankruptcy petition 破产呈请书
bankruptcy proceeding 破产法律程序
bank's buying rate 银行买价
bank's selling rate 银行卖价
Banque Nationale de Paris 法国国家巴黎银行
Banque Worms 法安银行
Barclays Bank plc 柏克莱国际银行
bargain hunting 趁低吸纳；在低价位购入
Barings crisis 霸菱危机
base 基数；基值；基准；基础
base cost 基准费用
base date 基准日期；基日
base index 基本指数
base of valuation 估值基准
base period 基期；评税基期
base rate 基本利率；基本汇率
base year 基准年；基年
baseline 基线
baseline expenditure 基线开支
baseline-plus forecast 基线开支及额外开支预测
base-weighted Laspeyres index 基本加权的拉斯佩尔指数
base-year average price 基年平均价格
basic allowance 基本免税额
basic personal allowance 基本个人免税额
basic salary 基本薪金；底薪
basic value 基本值
basic wage 基本工资；底薪