Accounting_Terms常用会计词汇中英对照.docx

AccountingTerms常用会计词汇Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流量预料CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理睬计证书CertificatePublicACCOUnIanl注册会计师Costaccounting成本会计Externalusers外部运用者Financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预料Genera11yacceptedaccountingprinciples公认会计原则General-purposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理睬计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部限制结构InternalRevenueService国内收入署Internalusers内部运用者Managementaccounting管理睬计Returnofinvestment投资回报Returnoninvestment投资削劳SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Assets资产Businessentity企业个体Capitalstock股本Corporation公司Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Going-concernassumption持续经营假设Inflation通货膨涨Investingactivities投资活动1.iabilities负债Negativecashflow负现金流量Operatingactivities经营活动Owner'sequity全部者权益Partnership合伙企业Positivecashflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorship独资企业Solvency清偿实力Stable-dollarassumption稔定货币假设Stockholders股东Stockholders'equity股东权益Windowdressing门面粉饰Account帐FinancialTermS(4)财务术语(汉英比照)股东权益equityinterest股东权益小组【证监会】ShareholdersGroup(SFC股息率dividendyield股息单dividendwarrant股票出借人slocklender股票承押人stockpledgee股票非流淌化immobiIisationofsharecertificate股票非实物化dematerialisationofsharecertificate股票按贷财务活动sharemarginfinancing股票借贷stockborrowingandlending股票借贷数额资料页【大利市】stockborrowingandlendingpositioninfo11nationpageTeletext股票期货stockfutures股票期权stockoption：equityoption股票期权系统TradedOPtionsSystem(TOPS)股票期权参考教化站StockOptionsReferenceEducator(SCORE)股票期权从业员专业课程ProfessionalCourseforEquityOptionsPractitioners股票登记费scripfee股票贷出户口Stock1.endingAccount股票归还stockreturn股价不动时回报standstillreturn股价敏感资料price-sensitiveinformation股权equityinterest;shareholding芝加哥交易所ChicagoBoardofTrade(CBOT)芝加用商品交易所ChicagoMercantileExchange(CME)芝加哥期权交易所ChicagoBoardOptionsExchange(CBOE)近价盘aboutorder金银业贸易场ChineseGoldandSilverExchangeSociety金银证券交易所TheKamNganStockExchange金融大改革【英国】Bigfk11>gUK金融工具financialinstrument金融中介现象financialintermediation金融中介机构/团体financialintermediary金融市场financialmarket金融市场检讨报告ReportonFinancialMarketReview金融行动专费委员会FinancialActionTaskForce(FATF)金融服务法令【英国】FinancialServicesActl.'K金融眼务网络FinNel金融租赁*financiallease金融基建督导委员会TheSteeringCommitteeontheEnhancementofFinancialInfrastructure金融期货financialfutures金融机构financialinstitution金边证券gi11-edgedsecurities长仓longposition：bul1position附加自动对盘终端机用家additionalMSterminaluser附寄结单服务的股份独立户口【中心结算系统】StockSegregatedAccountwithStatementServiceCCASS附带执行买卖盘【伦敦交易所】contingentorderI.SE附属公司subsidiary附属贷款subordinatedloan非上市可交易股份tradingonly"stocks非中介化disintermediation非市场庄家的交易non-market-makingtransaction非正常项目abnorma1item非成立为有限公司的注册人士unincorporatedregisteredperson非即日平仓交易OVCrnighttrade非实时数据delayeddata非受监管发行人unregulatedissuer非全部者权益变动表statementof"non-ownermovementinequity"非金钱佣金softcommission非金钱利益soft-dollarbenefits非执行董事non-executivedirector特别重大的收购事项verysubstantialacquisition非现货月恒生指数期货合约non-spotmonthHangSengIndexfuturescontract非登记持有人non-registeredholder非结算的期权买卖参及者/非结匏参及者/【期权买卖】Non-ClearingOptionsTradingParticipant：Non-ClcaringParticipant(NCP)optionstrading特别常项目extraordinaryitem非认可负债non-rankingliabilities非整手买卖盘round-lot-plusorder保本信托基金guaranteedunittrust保本产品capitalpreservationproduct保本证CapitalProtectedInstrument(CPI)保值公债【中国内地】PublicDebt(Inflation-1.inkedSubsidy)TreasuryMainlandChina保留看法qualifiedopinion保管人custodian保障支配securityarrangement保障投资者条例ProtectionofInvestorsOrdinance保险业监理专员CommissionerofInsurance保险业监理处OffiCeoftheCommissionerofInsurance保荐人sponsor保荐人标准守则ModelCodeforSponsors保荐人声明Sponsor,sDeclaration保荐经纪sponsoringbroker保证warranty保证人guarantorFinancialTermS(5)财务术语(汉英比照)保证金margin保证金客户marginclient保证金保除范树比率margincoverageratio保证金借贷活动marginfinancing保证金价值marginvalue保证金证券交易户口MarginSecuritiesTradingAccount保证金融资marginfinancing保证基金GuaranteePundf爱护偿付规则【期权】Payout-ProccctionRule(options信念保证书comfortletter信用评级creditrating信息沟通exchangeofinformation伯托人trustee信贷credit信贷风险creditrisk信贷评级creditrating信贷管列creditcontrol信贷装缩creditsqueeze(贷额度creditlimit前收市价Prcviousclosingpricc£宣誓及声明条例3Oa(hsandDeclarationsOrdinance客户户口clientaccount客户身分规则【证监会】ClientIdentityRule(SFC)在户服务器结构clientscncrarchitecture客户协议书/合约client'sagreement客户按金cliunlmargin待转名股份*strcctname"shareCCilifiCatC后备资料夏原软件macroki备联线通讯妙路backupinterac(iveline后进先出lastin.firstout(1.IFO)后勤办公室backoffice恒生l(WHangScngI(X)(HSlOO)恒生中国内地流通指数HangSengMainlandFreefloatIndex(HSM1.FI)In生中国内地标令指数HangSengMainlandCompositeIndex(HSM1.CI)恒生中国企业指数恒生国企指数)HangScngChinaEntcipriscsIiklcx(HSCEI)恒生亚洲指数HangSengAsiaIndex(HSAI>恒生指数H(ingSengIndex(HSi)忸生香港大型股指较IlangSengIIK1.argeCapIndex(IISHK1.b恒生香港小型股指数HangScngHKSmalIC叩Index(HSHKSI)恒生香港中型股指数HangSengHKMidCapIndex(HSHKMl)恒生杏港中资企业指数(中资企业指数>HangScngChina-AffiliattdCorporationsIndex(HSCCI)恒生香港流通指数HangScngHKFrcctloatIndex(HSHK11)恒生香港综合指数HangScngHongKongCompositeIndex(HSHKCI)恒生伦.敦参考指数HangSeng1.ondonReferenceIndex(HS1.RI>忸生流通SOHHngSengFrcefloal50恒生流通中国内地25HangSengFrccfloatMainland25恒生流通香港25HangScngFrccfloatHK25恒生流通综合指数HangSengFreefloaiCompositeIndex(HSFCI)ttl生信息科技指数HangSengITIndex(HSlTl)恒生信息科技组合指数HangSengPortfolioIndex(HSlTP)恒生综合指数HangScngCompositeIikIcx(HSCl)恒生/富时亚洲大企业指数FTSEJHangSengAgiatoPIndex恒牛，富时亚洲分类指数FTSE41angSengAsianSeclorIndexes恒生/富时指数系列FTSE/HangScngIndexes恒指服务有限公司HSIServices1.imited恒指国际有限公司HSIIniemational1.imited恒指期货HangSengIndexFulures恒指期权HangScngIndexOptions复原买卖resumptionoftrading持有成本costofcarry持股人的分布状况spreadofholders持仓PoSiIion持仓上限/限额positionlimit持仓比例positionratio仓双额及大额未平仓介的的申报燃定指引i证监会】GuidanceNoteonPOSition1.imitsand1.argeOpenPositionRCportingRequirements(SEC)持仓限额比率positionlimitratio持仓风险调整positionriskadjustment持仓净额ndpillion持仓类别【期权】tier(optionsg持牌人胜任实力的指引3GuidanceNoteonCompetence£持牌人进行持续培训的指引GuidanceNoleonContinuousProfessionalTraining持续。业培训课程ContinuousProfessionalTraining(CPT)持续净额交收continuousnetsettlement(CNS)持续费任continuingobligation;on-goingobligation持续发传机制tapfacility持续经？V【会计】goingconcernaccounting持续经营之业务continuing<craion持续关连交易continuingconnectedIransaction持权成本【期权】CaSlofCarry指引嫡要GuidanceNote指示价格indicativeprice指定安排【期权】assignmentoptions指定百分比prescribedpercenlage指定银行designatedbank指定证券designatedsecuritiesFinancialTer三8(6)财务术语(汉英比照)指数加权移动平均方法exponentially-weightedmovingaverage指数套毁indexarbitrage指数参及单位indexparticipationunit指数掉期indexswap指数期货indexfutures指数债券indexbond指数预托证券indexdepositoryreceipt;indexshare指数认购权证indexcallwarrant指数权证indexwarrant按市价计值Inarktomarket/mark-to-,Barket按金margin按金比例marginratio按金交易margintrading按金减免marginrelief按金对销marginoffset按揭贷款系准组合benchmarkmortgagepool按揭钱款发放者Inortgageloanoriginator按金间距margininterval按揭证券mortgage-backedsecurities按就价nominalprice故障包涵faulttolerance柏力克舒尔斯J期权定价模武Black-Scholcsoptionpricingmodel查访inspectionvisit查询公布资料【中心结算系统】EnquireAnnouncementInformalionCCASS查询交收指示未获配对缘由【中心结算系统】EnquireInmatchedSIReasonCCASS查询报失股票资料功能【中心结算系统】EnquireReported1.ostCertificateCCASS洗黑钱moneylaundering活跃业务纪录【创业板】activebusinesspursuitsGEM派送股份/红股bonusissue界面联系interfacing盈利earnings;profit盈利对利息倍数interestcover：interestcoverage盈富基金TrackerFundofHongKong(TraHK)盈余储备surplusreserve相互上市crosslisting：duallisting相抵持仓offsettingposition相对回报率relativereturn相对强弱指数RelativeStrengthIndicator(RSI)相联人associatedperson相关/指定资产underlyingasset相关/指定证券underlyingsecurities看跌股票挂钩票据BearEquity1.inkedInstruiiienl(BearE1.I)看涨J股票挂钩票据BUIlEquity1.inkedInstrument(BullE1.I)约务更替novation约价*consideration纪律上诉委员会DisciplinaryAppealsCommittee纪律委员会DisciplinaryCommittee纪律案例DisciplinaryCasebook纪律处分程序手册HandbookonDisciplinaryProceedings纪律处分权力disciplinarypower纪律程序disciplinaryprocedures红股bonusshare红股发行bonusissue红筹股redchip美元总会计长【美国】ComptrolleroftheCurrency1.S美式期权Americanstyleoption美国本土债券Yankeebond美国全国证券交易商t会自动报价系统/美国纳斯达克证券市场National.AssociationofSecuritiesDealersAutomatedQuotations(NASDAQ)美国存管信托公司DepositoryTrustCompany(DTC)IS美国商会AmericanChamberofCommerce(AMCHAM)美国国家经济探讨同NationalBureauofEconomicResearchUS美国预托证券Americandepositoryreceipt(ADR)美国联邦公开市场委员会FederalOpenMarketCommittee(FCWC)美国联邦国家房屋贷款协会(房利美)FederalNationalMortgageAssociation(FannieMae)美国证券交易所AmericanStockExchange(AMEX)英伦银行BankofEngland英格兰及威尔斯特许会计师公会InstituteofCharteredAccountantsinEnglandandWales(ICEngland&Wales)英国公认会计师公会CharteredAssociationofCertifiedAccountants(ACCA)英国投资管理监管组织InvestmentManagementRegulatoryOrganisation(IMRO)英国金融业管理局FinancialServicesAuthority(FSA)UK衍生产品/衍生工具derivatives衍生产品及风险管理文凭课程DiplomaCourseinDerivativesandRiskMunagemenl衍生产品市场/衍生工具市场derivativesmarket衍生产品市场询问小组DerivativesMarketConsultativePanel衍生产品结算及交收系统DerivativesClearingandSettlementSystem(I)CASS)衍生权证derivativewarrant要约Offer计算按金程序marginingprocess负债liabilities负债日indebtednessdate负债比率debt-to-equityratio重大交易majortransaction境估revaluationFinancialTeE8(7)财务术语(汉英比照)重组reorganisation重置成本Fepliiccmenicosl重复认购multipleapplicationiR整账11restatementOfaccounts限制通知书restrictionnotice限制买卖期blackout,period限价盘limitorder限价卖空规则ickrle面值facevalue:nominalvalue风险披孤riskdisclosure风险披露声明书【创业板】RiskDisclosureStatementGEM风险(ftvalue-at-risk风险容限risktolerance风险容址appetiteforrisk风险多数riskparaIneler风险限制riskcontn>l风险排列方法riskarrayrnelhod风验排列按金制度riskarraymarginingsystem风险排列算riskarrayalgorithm风险评估riskevaluation风冷管理riskmanagement:exposuremanagement风险清理委员会RiskManagementCommittee风险鉴别riskidcnticacion食价pricecheating;scalping忏次上市费initiallistingfee首次公开招股initialpublicOiYcring(IPO)首次公开招股之进度报告InitialPublicOfferingsProgressReport首次认购费GOnIYndlucid首席交易员chiefdealer香港卜市公司商会ChamberofHongKong1.istedCompanies香港中心结算代理人有限公司HKSCCNominees1.imited香港中心结算有限公司香港结尊>HongKongSecuritiesClearingCompany1.imited(HKSCC)乔港中心证券登记仃限公司ComputershareHongKongInvestorServices1.imited(CHIS)杏港中国企业协会HongKongChineSeEnterprisesAssociation£香港公司收购、合并及股份购卜忖则U刊物】IlongKongCodesnTakeoversandMergersandShareRq5uruhases(publicalion香港公HJ秘书公会ThCHongKonSInstituteofCompanySecretaries普港交易及结灯全部限公司(乔港交易所)HongKongExchangesandClearing1.imited(IIKEx)香港交易所(中国)有限公EHKEx(China)1.imited乔港交易所股份信息板HKExShareInformationBoard行港交易所信息服务仃限公司HKEXInformationServices1.imited香港投资分析员公会HongKongInstituteofInvesunentAnalyses香港投资者学会HongKongInstituteofInvestors(HKII)香港投资基金公会HongKongInvestmentFundsAssociation(HKIFA)香港股份商会(1921年>HongKongStockbrokers,Association(1921)香港股果经纪会1891年)Stockbrokers'AssociationofHongKong(1891)杏港金融探讨中心HongKongInstituteforMonetaryResearch(IIKIMR)香港金融管理局(金管局)HongKongMonetanfAuthority(HKMA)杏港按揭证券彳i限公司TheHongKongMortgageCofponition1.imited香港财务顾问学会HongKongAssociationofFinancialAdvisors杏港财资市场公会HongKongFinancialMarketsAssociation在港国际仲裁中心HongKongIntenUn沁nalAcbitnilionCentre香港货币及投资汇屣MoneyWorldAsiaHongKong香港创业投资协会HongKongVentureCapitalAssociation香港期货交易全部限公司(期交所)IkmgKongFuturesExchange1.imited(HKFE)香港期货结修仃限公EHKFEClearingCorptnation1.imited(HKCC)香港证券培训MS助战金HongKongSecuritiesTrainingSponsoishipFoundation杏港会计师公会1longKongSocietyofAccountants香港经纪协会(1891年AssociationofSkkbn>kersinIlongKong(1891)香港经纪商会(1914年)hcHongKongStockExchange杏港茶事学会ThCHongKongInstituteofDirectors香港资本市场公会HongKongCapitalMarketsAssociation行港管理专业协公HongKongManagementAssociation乔港网上经纪协会TheHongKongAssociationofOnlineBrokers(HKAOB)杏港银行公会HongKongAssociationofBanks杏港银行同业拆息HongKongInterbankOfferedRate(HIBOR>香港银行同业结算有限公司HonBKongInterbankClearing1.imited香港总商会ThCHongKongGeneralChamberofConuncrcc香港联合交易所月刊SEHKMonthlyBulletin杏港岷合交班全部限公司(联交所)TheSlockExchangeofHongKong1.imited(SEHK)香港联合交易全部限公司创业板证券上市规则B<创业板上市规则$)RulcsGovcmingthe1.istingofSecuritiesontheGrowthEnterpriseMarketoftheStockExchangeofHongKong1.imited(GEM1.istingRules)香港联合交易全部限公司证券上市规则(证券上市规则)RulesGoverninghe1.istingofSecuritiesontheStoCkExchangeofHongKong1.imited(Exchange1.istingRules)香港联合交易所期权结算全部限公司(联交所期权结穹所)TheSEHKoptionsCIcaringHouse1.imited(SEOCH)杏港联合交易所信息服务有限公司SkkExchangeInfoniiationScnices1.imited(SEIS)香港证券市场文献及文勃征集支配HOnBKongSecuriliesMarkelArchivesandArtifaCISCollectionCampaign普港证券交易所1947年>TheHongKongStockExchange杏港证券专业学会HongKongSecuritiesInstitute在港证券业同学会HongKongSecuritiesProfessionalsAlumniAssociation£香港证券业参考手册【刊物】TheHongKongSecuritiesIndustrypublication香港证券经纪业工作小殂WorkingGnMlPonSiockbrokinginHongKong香港证券经纪业协会HongKongStockbrokers/VssociationFinancialTermS(8)财务术语(汉英比照)杏港证券学会HongKongSecuritiesProfessionalsAssociation并购活动*mergersandacquisitions仓position个人大股东具报书IndividualSubstantialShareholdersNotification个人投资者户口IndividualInvestorAccount个人客户individualclient个人交易所参及者IndividualExchangeParticipant个人计算机终端机用户PCterminaluser借方结余debitbalance借款股loanslock借壳上市backdoorlisting借贷资本loancapital借额debit伦敦国际金融期货及期权交易所1.ondonInternationalFinancialFuturesandOptionsExchange(1.IFFE)伦敦期权市场1.ondonTradedOptionsMarket(1.TOM)伦敦证券交易所1.ondonStockExchange(1.SE)冻结IOCkedup冻结股份机制securities-o11-holdmechanism原油期货crudeoilfutures套战/套汇*/套利*arbitrage差价spread差额缴款marks/markspayment库存股份/股票treasurystock弱势货币softcurrency息股证Equity1.inkedInstrument(E1.I)挟仓cornering：squeeze;shortsqueeze时间值timevalue：timepremium时间戳记timeStamP核心盈利coreearnings核准可赎回股份approvedredeemableshare核准借入人approvedborrower核准借出代理人approvedlendingagent核数委员会【证监会】AuditCommiltee核FC】核数师auditor核数师报告auditors'report核证附注verificationnotes浮息存款证floatingratecertificateofdeposit(IRCD)浮息按揭variable-ralemortgage浮息票据floatingratenote(FRN)海外发行人overseasissuer消耗性资产【期权】wastingassetoptions流淌性不足/流通性不足illiquidity流淌资金1iquidcapital潦消资金比率/幅度liquidityratio：1iquiditymargin潦淌资金调整窗1.iquidityAdjustmentWindow(1.AW)流淌资金询整机制【金管局】1.iquidityAdjustmentFacility(1.AF)HKMAift消资产1iquidasset流通性liquidity流通风险liquidityrisk流通量供应者liquidityprovider特殊限价盘special1imitorder特殊处理股【中国内地】SpecialTreatmentMainlandChina特殊征费Special1.evy特殊转让股【中国内地】ParticularTransfer(MainlandChina特快登记/过户登记服务expeditedregistrationservice特殊项目exceptionalitem特许运用者privilegeduser特许财务分析员charteredfinancialanalyst特许财务分析员公会InstituteofCharteredFinancialAnalysts特许管理睬计师公会CharteredInstituteofManagementAccountants(CIMR)特许证券商J制度【美国】SpecialistSystemUS特种国债【中国内地】SpecialTreasuryMainlandChina特种备兑证信息【大利南】exoticwarrantinformationTeletext留存股票treasurystock留存盈利/收益retainedearnings;retainedincome粉红价单【美国】PinkSheetsUS留存溢利/盈利retainedprofits留成资金/保留资金retainedcapital)粉红价单J【美国】PinkSheets(USl