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Mortgage Rate Mortagagemortgagelender Lender Loan Szh 1 Mortgage Mortgage Lender 财务术语:中英文对照 _守一_中华会计网校博客
Mortgage Rate Mortagagemortgagelender Lender Loan Szh 1 Mortgage Mortgage Lender
公积金 Surplus reserve - statutory surplus reserve 盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 盈余公积-储备基金 Surplus reserve - reserve fund 盈余公积-企业发展基金 Surplus reserve - enterprise development fund 盈余公积-利润归还投资 Surplus reserve - reture investment by investment 主营业务收入 Sales 主营业务成本 Cost of sales 主营业务税金及附加 Sales tax 营业费用 Operating expenses 管理费用 General and administrative expenses 财务费用 Financial expenses 投资收益 Investment income 其他业务收入 Other operating income 营业外收入 Non-operating income 补贴收入 Subsidy income 其他业务支出 Other operating expenses 营业外支出 Non-operating expenses 所得税 Income tax 1.交易性金融资产 Trading financial assets 2.一年内到期的非流动资产 non-current asset（expire in a year） 3.可供出售的金融资产 available-for-sale financial assets（AFS） 4.持有至到期投资 held-to-maturity investment （HTM） 5.生产性生物资产 capitalized Biological assets 6.开发支出 R&D expense （research and development） 7.专项应付款 专项accounts payable 8.预计负债 accrued liability 9.库存股 treasury stock 10.资产减值损失 Assets Impairment loss 11.对联合企业和合营企业的投资收益 investment income of joint-venture and partnership 12.非流动资产处置损失 disposal loss on non-current liability 13.基本每股收益 basic EPS（earnings per share） 14.稀释每股收益 diluted EPS（earnings per share） 15.非流动负债 non-current liability 财务英语词汇 face value 面值；票面价值 facility letter 提供贷款通知书；贷款确认书 Fact Book 19XX 《19XX股市资料》 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；合理收益 fall back 回落 false accounting 伪造帐目 false claim of business expenses 虚报营业开支 false entry 虚假记项 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益 fellow subsidiary 同集团附属公司 Fidelity Fund 互保基金 fiduciary 受信人；受托人 fiduciary capacity 受信人身分 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 最终及决定性的评税 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 final goods 最终产品 Final Notice for Rates 差饷最后通知书 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 决算表 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》 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 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 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 integrity 财政方面的稳健性 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 financial requirement 财政需求；资金需要 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 Secretarys 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 金融服务业 financial sheet 财务报表 financial situation 财务状况 financial statement 财政报告；财务报表 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；仔细修订 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 firm of certified public accountants and public auditors 执业会计师及注册核数师事务所 firm quotation 实价 firm up 回升；转强 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；第一抵押权 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 第一参与者 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 restra
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