财务英语词汇

财务英语词汇A:AshareＡ股；甲类股份abatementoftax减税；减扣免税额ABNAMROBankN.V.荷兰银行above-the-lineexpenditure线上项目支出；经常预算支出above-the-linereceipt线上项目收入；经常预算收入ABSAAsiaLimited南非联合亚洲有限公司absolutechange绝对数值变更absoluteexpenditure实际开支absoluteguidelinefigure绝对准则数字absoluteinterest绝对权益absoluteorderofdischarge绝对破产解除令absoluteprofitmargin绝对利润幅度absolutevalue实值；绝对值absolutelyvestedinterest绝对既得权益absorbedcost已吸收成本；已分摊成本absorption吸收；分摊；合并absorptionrate吸收率；摊配率；分摊率ACBFinanceLimited亚洲商业财务有限公司acceptableformofreciprocity合理的互惠条件acceptablerate适当利率；适当汇率acceptanceagreement承兑协议acceptanceforhonour参加承兑acceptor承兑人；接受人；受票人acceptorforhonour参加承兑人accidentinsurance意外保险AccidentInsuranceAssociationofHongKong香港意外保险公会accidentinsurancescheme意外保险计划accidentyearbasis意外年度基准accommodation通融；贷款accommodationbill通融票据；空头票据accommodationparty汇票代发人accountbalance帐户余额；帐户结余accountbook帐簿accountcollectedinadvance预收款项accountcurrentbook往来帐簿accountofafter-acquiredproperty事后取得的财产报告accountofdefaulter拖欠帐目accountpayable应付帐款accountpayeeonly[A/Cpayeeonly]只可转帐；存入收款人帐户accountreceivable应收帐款accountreceivablereport应收帐款报表accountstatement结单；帐单；会计财务报表accounttitle帐户名称；会计科目accountant'sreport会计师报告Accountant'sReportRules会计师报告规则accountingandauditingprocedure会计与审计程序；会计与核数程序AccountingArrangements《会计安排》accountingbasis会计基础accountingbyOfficialReceiver破产管理署署长呈交的帐目AccountingCircular《会计通告》accountingclass会计类别accountingdate记帐日期；会计结算日期annualfee年费annualgeneralmeeting周年大会annualgrowthrate年增率；每年增长率annuallong-termsupplement长期个案每年补助金annualpensionableemolument可供计算退休金的年薪annualreport年报AnnualReportontheConsumerPriceIndex《消费物价指数年报》annualreturn周年报表；周年申报表；每年报税表格AnnualReturnRules《周年报表规则》annualreviewofconsumerprices每年消费物价回顾annualroll-forwardbasis逐年延展方式annualsalary年薪annualstatement年度报表；年度决算表AnnualSurveyofBanks,Deposit-takingCompaniesandRepresentativeOfficesofForeignBanks银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant年金受益人annuity年金annuitycontract年金合约annuityonhumanlife人寿年金antecedentdebt先前的债项ante-datedcheque倒填日期支票anticipatedexpenditure预期开支anticipatednetprofit预期纯利anticipatedrevenue预期收入anti-inflationmeasure反通货膨胀措施anti-inflationarystance反通货膨胀立场apparentdeficit表面赤字apparentfinancialsolvency表面偿债能力apparentpartner表面合伙人applicationforpersonalassessment个人入息课税申请书applicationoffund资金应用applicationtoreleaseasliquidatorandtodestructthebooksofaccountsanddocuments申请免除清盘人职务及毁灭帐簿与文件appointedactuary委任精算师appointedauditor委任核数师；委任审计师appointedtrustee委任的受托人appointer委任人apportionedprorata按比例分摊apportionment分配；分摊ApportionmentAct[UnitedKingdom]《分摊法令》〔英国〕apportionmentformula分摊方程式apportionmentofestateduty遗产税的分摊appraisal估价；评估appreciablegrowth可观增长appreciableincrease可观增长appreciableimpact显着影响appreciation增值；升值appreciationagainstothercurrencies相对其他货币升值appreciationoftheexchangevalueofHongKongdollar港元汇值上升appreciationtax增值税appropriation拨款；拨用；拨付appropriationaccount拨款帐目AppropriationBill拨款法案appropriation-in-aidsystem补助拨款办法approvedassets核准资产bankaccount银行帐户bankaccountholder银行帐户持有人bankbalance银行结余bankbook银行存摺bankcashierorder银行本票bankcode银行暗码bankdraft银行汇票BankExaminer银行审查主任BankforInternationalSettlements国际结算银行bankguarantee银行担保banklending银行贷款bankliquidity银行流动资金bankloan银行贷款BankMelliIran伊朗国家银行banknote银行纸币；钞票banknotehandlingfee处理纸币的手续费banknotelawfullyissued合法发行的银行纸币banknotepayabletobearerondemand凭票要求付款予持票人的纸币banknotetransaction货币交易banknotesrate现钞汇率BankofAmerica(Asia)Limited美国（亚洲）银行有限公司BankofAmericaNT&SA美国银行BankofAyudhyaPublicCompanyLimited大城银行BankofChina中国银行BankofChinaGroup中银集团BankofCommunications交通银行BankofEastAsia,Limited东亚银行有限公司BankofEngland英伦银行BankofFukuokaLtd.福冈银行（日本）BankofIndia印度银行BankofMontreal加拿大满地可银行BankofNovaScotia加拿大丰业银行BankofScotland苏格兰银行BankofTaiwan台湾银行BankofTokyo-Mitsubishi,Ltd.东京三菱银行bankrate银行利率；银行贴现率；银行牌价bankservicecharges银行手续费；银行服务费bankstatement银行结单Bank,The[magazine]《银行家杂志》banktradingday银行营业日banker银行家；银行业者；银行banker'sacceptance银行承兑汇票banker'sauthority银行权能banker'sbook银行簿册bankers'clearinghouse银行票据交换所；银行票据结算所banker'sdraft银行本票；银行汇票banker'sorder银行付款委托书；银行本票banker'srecord银行记录BankersTrustCompany美国信孚银行banker'sundertaking银行承诺BankingAdvisoryCommittee银行业务谘询委员会BankingandMonetarySection[FinancialServicesBureau]银行及金融组〔财经事务局〕bankingbusiness银行业务Banking(CodeofConduct)Guidelines1986,TheBankingDevelopmentDivision[HongKongMonetaryAuthority]《一九八六年银行业（行为守则）指引》银行业拓展处〔香港金融管理局〕built-incontrolofthemoneysupply货币供应的内在调节功能built-instabilizer内在稳定因素；内在稳定措施bulkbuying大宗采购；大批购买bulktransfer大额股票转名bull看好股市者；“好友”；买空投机者bullbond牛债券bullmarket牛市；升市；旺市；多头市场bullposition长仓bullionbroker金银经纪bullionmarket金银市场BundesaufsichtsamtfurdenWertpapierhandel德国联邦证券监管办事处buoyup上升buoyant活跃；蓬勃；坚挺；保持高价〔股票〕buoyantmarket市况活跃bursary助学金；补助金business商业；业务businessaddress营业地址businessassociation业务协会businessbankaccount银行营业户口businessconcession特许经营权businesscycle商业周期；经济周期；商业循环businessday营业日；交易日businessexpenses营业开支；营业费用businessforprofit牟利业务businesshour营业时间businessincome营业收入BusinessManager[CompaniesRegistry]业务经理〔公司注册处〕businessofexchangecurrencies货币兑换业务businessoftakingdeposits接受存款业务businessplan业务计划businessrecord业务记录businessrecovery业务重整businessregistrationapplicationform商业登记申请表businessregistrationcertificate商业登记证businessregistrationfee商业登记费businessregistrationinspector商业登记督察b