An English-Chinese Glossary of Financial Terms 财经中英词汇表 财经中英词汇表 An English-Chinese Glossary of Financial Terms 财经中英词汇表 - 2 - FOREWORD In a continuous effort to provide all finance staff with practical and useful tools relating to financial management, and to improve the English proficiency of all staff, Operations Support Department is pleased to present the First Edition of An English-Chinese Glossary of Financial Terms. In the last few months, we have benchmarked large amount of reference materials and prepared the glossary with words starting from A-N. This edition contains over 1,500 financial terms, and we will continue to update it regularly until finishing all of them. For your easy searching, we provide a simple way: You may key in the Chinese words using “Find” function of the Edit menu in Windows, the system will automatically match it and look for the English words. It can work the other way round. We are grateful to your support of our work. If you have any questions or comments when using this glossary, please contact Angela Yan Tingting of Notes ID 46408. Process Management Office Financial Operation Support Department 2005-09-19 An English-Chinese Glossary of Financial Terms 财经中英词汇表 - 3 - 序 言 序 言 为了提升财经管理部员工的英文水平， 运作支持部一直致力于为大家提供翔实而有用的参考资料，为此，我们欣然推出财经中英词汇表 （第一版） 。 在过去的几个月里，我们借鉴了大量的材料，编写了以 A-N 为首字母的词汇。这个版本目前包含了超过 1,500 个财经词汇，我们将定期更新和补充以完善所有词汇。 为了供您查阅方便，我们提供一种简单的方法。您可以在窗口编辑栏中的“查找”项里输入中文词汇，系统会自动匹配相对应的英文翻译。反之亦然。 感谢您对我们工作的支持，如果您对该词汇表的使用还有疑问或意见，欢迎联系颜婷婷（Notes ID：46408） 。 财经运作支持部流程管理办公室 2005-09-19 An English-Chinese Glossary of Financial Terms 财经中英词汇表 - 4 - A abnormal item 非正常项目 above par 超面值 abrogation 废除 absolute acceptance 无条件承兑 absolute value 绝对价值 abusive conduct 舞弊行为 accelerated depreciation 加速折旧 acceptance 承兑 acceptance line 承兑限额 acceptance of an offer 要约的接纳 acceptor 承兑人 access 进入 access channel 接触渠道 access control 接触控制 access time 接触时间 access to accounts 可查阅账目 access to market 市场准入 account 账 account in arrears 拖欠账户 account manager 客户经理 account number 账户号码 account opening control 开户控制 account opening documentation 开户文件 account payable 应付账款 account payee only (A/C payee only) 只能存入收款人账户 account receivable 应收账款 account rigging 捏造账目 account title 会计科目 account transfer 转账 accountability 问责 accountants report 会计师报告 accounting basis 会计基础 accounting class 会计类别 accounting data 会计数据 accounting date 结账日期 accounting firm 会计师事务所 accounting guidelines 会计指引 accounting on accrual basis 权责发生制 accounting on cash basis 收付实现制 accounting period 会计期间 accounting policy 会计政策 accounting practice 会计惯例 accounting principles 会计原则 accounting records 会计记录 accounting report 会计报告 accounting standards 会计准则 accounting statement 会计报表 accounting treatment 会计处理 accounts and annual report 账目及年报 accrue 累积 accrued benefits 累计利益 accrued charges 预提费用 accrued dividend 应计股利 An English-Chinese Glossary of Financial Terms 财经中英词汇表 5 accrued expenses 预提费用 accrued interest 累计利息 accrued revenue 应计收入 accumulated depreciation 累计折旧 accumulated dividend 累计股息 accumulated income 累计收入 accumulated interest 累计利息 accumulated profits 累积利润 acknowledgement receipt 确认书 acquire 购入 acquired surplus 购得盈余 acquirer 购方 acquisition 购入 acquisition cost 购置成本 acquisition of assets 购买资产 acquisition of control 取得控制权 acquisition of interests 取得权益 act improperly 行为失当 act in good faith 真诚行事 act in professional capacity 以专业身分行事 act with due diligence 尽职行事 activity statement 活动结单 actual cost 实际成本 actual expenditure 实际支出 actual income 实际收入 actuarial valuation 精算评估 actuary 精算师 ad hoc analysis 专项分析 ad hoc report 专项报告 ad valorem 从价 ad valorem capital duty 从价资本税 ad valorem stamp duty 从价印花税 ad valorem tariff 从价关税 addendum 附录 additional fees 额外费用 additional signature 追加签字 addressee 接收人 adjourned meeting 延会 adjudged bankrupt 被裁定破产 adjustable factor 可调整因素 adjusted basis 已调整的基础 adjusted loss 已调整的亏损 adjusted surplus 已调整的盈余 adjustment 调整 adjustment voucher 调整凭证 administered exchange rate 受管制汇率 administering bank 承办银行 administrative guidance 行政指引 administrative measures 行政措施 administrator 行政人员 admissibility 可接纳性 admitted value 认可价值 advance 预支 advance account 预支账户 advance from shareholders 股东贷款 adverse balance 逆差 adverse effect 不良影响 adverse findings 负面结论 An English-Chinese Glossary of Financial Terms 财经中英词汇表 6 adverse opinion 负面意见 adverse variance 负面差异 advice 通知书 advice of payment 付款通知 advisor 顾问 advisory committee 顾问委员会 affidavit 宣誓书 affiliated company 关联公司 affiliated member 附属会员 after-tax profits 税后利润 agency 代理 agency account 代理账户 agency agreement 代理协议 agency contract 代理合约 agency fee 代理费 agency loan 机构贷款 agent 代理人 agent bank 代理行 aggregate 合计 aggregate amount 总额 aggregate balance 总结余 aggregate limit 总限额 aggregate risk 综合风险 aggregate total 整体总额 aggregate value 总值 aging 账龄 agreement 协议 agreement for sale and purchase 买卖协议 agreement in writing 书面协议 aid and abet 协助及教唆 allegation of fraud 欺诈指控 alleged breach 指称的违规 all-in transaction costs 整体交