书城外语那些来自华尔街的赚钱经
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第39章 附录常用财经词汇表 (2)

apparent financial solvency 表面偿债能力

apparent partner 表面合伙人

application for personal assessment 个人入息课税申请书

application of fund 资金应用

appointed actuary 委任精算师

appointed auditor 委任核数师;委任审计师

appointed trustee 委任的受托人

appointer 委任人

apportioned pro rata 按比例分摊

apportionment 分配;分摊

apportionment formula 分摊方程式

apportionment of estate duty 遗产税的分摊

appraisal 估价;评估

appreciable growth 可观增长

appreciable impact 显著影响

appreciable increase 可观增长

appreciation 增值;升值

appreciation tax 增值税

appropriation 拨款;拨用;拨付

appropriation account 拨款账目

Appropriation Bill 拨款法案

appropriation-in-aid system 补助拨款办法

approved assets 核准资产

approved budget 核准预算

approved charitable donation 认可慈善捐款

approved currency 核准货币;认可货币

approved estimates 核准预算

approved estimates of expenditure 核准开支预算

approved overseas insurer 核准海外保险人

approved overseas trust company 核准海外信托公司

approved pooled investment fund 核准汇集投资基金

approved provident fund scheme 认可公积金计划

approved provision 核准拨款

approved redeemable share 核准可赎回股份

approved regional stock 认可地区性证券

approved retirement scheme 认可退休金计划

approved subordinated loan 核准附属贷款

arbitrage 套戥;套汇;套利

arbitrageur 套戥者;套汇者

arbitrary amount 临时款项

arrangement 措施;安排;协定

arrears 欠款

arrears of pay 欠付薪酬

arrears of revenue 逾期未收税款;逾期未收的账项

articles of association 组织章程;组织细则;组织章程细则

assessable loss 应评税亏损

assessable profit 应评税利润

assessable value 应评税值

assessed profit 估定利润

assessed value 经评估价值

assessment 评税;评定;估价;评税单

assessment number 评税编号;估价编号

assessment of additional tax 补加税评税

assessment of performance 业绩评估;实绩评价

Assessor 评税主任

asset price bubbles 资产价格泡沫

asset-backed securities 具资产保证的证券

assets accretion 资产增值

assets and liabilities 资产与负债

assets betterment statement 资产递增表;资产改进表

assets lending 实物放款;有抵押贷款

assets portfolio 资产投资组合

assets price 资产价格

assets quality 资产质素

assets realization 资产变现

assets refinancing arrangement 资产再集资安排

assets securitization 资产证券化

assets situated outside Hong Kong 在香港以外地方的资产

assets stripping 削减资产;拆卖资产

assets value 资产值

assignee 承让人

assignment 转让;转让书

assignment of interest 权益转让

assignment of letters patent and trade mark 专利证书及商标转让

assignment of property 物业转让;物业转让书

assignment right 转让权

assignor 转让人

associate 有联系的人;有关连人士;合伙人;联系人

at call 通知付款;按通知

at constant market price 按固定市价计算

at constant price 按固定价格计算

at cost 按成本计算

at current market price 按当时市价计算;按现时市价计算

at current price 按当时价格计算;按现时价格计算

at factor cost 按要素成本计算;按生产要素成本计算

at money-of-the-day price 按付款当日价格计算

at par 按面值计算;平价

at sight 见票即付

at the close 按收市盘

at the opening 按开市盘

attestation 见证;见证条款

at-the-money option 平价期权

attorney 受权人;受托代表人

attornment 新拥有人承认书

attributable profit 可归属利润

attributable share value 可归属股份价值

auction 拍卖

auctioneer 拍卖商

audit 审计;核数

Audit Commission 审计署

Aussie bond 澳元债券

austerity budget 紧缩预算

authentication 认证;鉴证

authority to purchase 委托购买证;委购书

authorization 认可;核准;授权;授权书

authorization by direction 指示授权

authorization by warrant 令状授权

authorization of unit trust 单位信托的认可

authorized agent 指定代理人

authorized capital 法定资本

authorized clerk 出市员

authorized dealer 认可交易商

authorized financial institution 认可财务机构

authorized fund 认可基金

authorized fund house 获授权的基金公司;认可基金公司

authorized institution 认可机构

authorized person 获授权人

authorized representative 获授权代表

authorized share capital 法定股本

automated quotation system 自动报价系统

available assets 可用资产

available fiscal reserve 现存财政储备

available profit 可用利润

average 平均;平均数;海损

average basic salary 平均基本薪金

average consumer expenditure 平均消费开支;一般消费开支

average cost 平均成本

average cost of land production 增辟土地平均成本

average daily turnover 平均每日成交额

average daily wage rate 平均每日工资率

average expenditure pattern 平均开支模式

average growth rate 平均增长率

average net fixed assets 固定资产平均净值

average rate 平均率

average revenue 平均收入;平均收益

average stock 平均库存;平均存货

average yearly rent 平均年租

B share B股;乙类股份

back duty 补缴税款

back tax 补缴税款

backdoor listing “借壳”上市;“买壳”上市

back-to-back credit 对开信贷

back-to-back loan 对销贷款

bad debt 坏账

bad debt provision 坏账准备

bad year 歉年

bailee 受寄人

Bailiff 执达主任

Bailiff Office 执达主任办事处

bailment 委托保管

balance 差额;余额;结余

balance brought down 余额承上

balance carried down 余额转下

balance of trade 贸易差额

balance sheet 资产负债表

balance sheet date 结算日

balance with other banks 存放银行同业的结余

balanced budget 平衡预算

balancing allowance 结余免税额

balancing charge 结余课税

bank balance 银行结余

bank book 银行存折

bank cashier order 银行本票

bank code 银行暗码

bank draft 银行汇票

bank guarantee 银行担保

bank lending 银行贷款

bank liquidity 银行流动资金

bank loan 银行贷款

bank note 银行纸币;钞票

bank note handling fee 处理纸币的手续费

bank note lawfully issued 合法发行的银行纸币

banker's acceptance 银行承兑汇票

banker's authority 银行权能

banker's book 银行簿册

banker's undertaking 银行承诺

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 破产人产业账户

bankruptcy notice 破产通知书

bankruptcy order 破产令

bankruptcy petition 破产呈请书

bank's buying rate 银行买价

bank's selling rate 银行卖价

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

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

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 账项综合算法

basis of valuation of property 财产估价准则

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

below-the-line account 线下账目

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