财务英语字典.doc

E:

earmarked fund 预留款项；指定用途的款项
earmarked grant 指定用途补助金
earmarked growth 拟定增长
earned premium 满期保费
earnings 收入；收益；盈利
earnings per share [EPS] 每股盈利
earnings tax 所得税；入息税
ease 放缓；缓和；轻微下跌
ease back 回软
East Asia and Oceanian Stock Exchanges Federation 东亚及大洋洲证券交易所联会
East Asia Credit Company Limited 东亚授信有限公司
East Asia Finance Company, Limited 东亚财务有限公司
East Asia Section [Financial Services Bureau] 东亚经济分析组〔财经事务局〕
East Asian Stock Exchange Conference [EASEC] 东亚证券交易所联合会议
econometric model 计量经济模式
econometrician 计量经济学家
econometrics 计量经济学
economic adjustment 经济调控
economic aggregate 经济总体数字
Economic Analysis Division [Financial Services Bureau] 经济分析部〔财经事务局〕
economic and monetary union [EMU] [European Union] 经济和货币联盟〔欧洲联盟〕
Economic and Social Commission for Asia and the Pacific [ESCAP] [United Nations] 亚洲及太平洋经济社会委员会〔亚太经社会〕〔联合国〕
Economic Commission for Europe [ECE] [United Nations] 欧洲经济委员会〔联合国〕
economic cost 经济成本
economic cycle 经济周期
economic depression 经济萧条
Economic Division [Hong Kong Monetary Authority] 经济研究处〔香港金融管理局〕
economic forecast 经济预测
economic framework 经济架构
economic fundamentals 基本经济因素
economic geography 经济地理
economic growth 经济增长
economic implication 对经济的影响
economic indicator 经济指标
economic infrastructure 经济基础建设
economic life 经济年限；经济寿命；符合经济效益的使用年限
economic model 经济模式
economic outlook 经济展望；经济前景
economic performance 经济表现；经济实绩
economic recession 经济衰退
economic recovery 经济复苏；经济复原
Economic Reporter 《经济导报》
economic restructure 经济结构重整；经济转型
Economic Review Committee 经济检讨委员会
economic sanction 经济制裁
economic sector 经济部门；经济成分
economic service 经济服务
Economic Services Bureau [ESB] [Government Secretariat] 经济局〔政府总部〕
economic slowdown 经济放缓
economic stabilization programme 经济稳定计划
economic support 经济支援
economic system 经济体系
economic variable 经济变数
economic viability 经济可行性
economically active person 从事经济活动的人士
economically active population 从事经济活动的人口
economically inactive population 非从事经济活动的人口
Economist, The 《经济学人》
economy 经济；经济体系
economy of scale 规模经济
edge down 渐落；微降
edge up 渐升；微升
education subvention 教育资助金
Edward Wong Credit Limited 安泰授信有限公司
effective exchange rate index [EERI] 实际汇率指数；有效汇率指数
effective exchange rate index of Hong Kong dollar 港汇指数；港元汇率指数
effective rate of interest 实际利率
effective rate of tax 实际税率
effectively risk-free investment 无实际风险投资
efficiency bonus 考绩花红
elasticity factor 弹性因素
elasticity of price 物价弹性；价格弹性
elderly residential care expenses deduction 长者住宿照顾开支的扣除额
Electrical and Mechanical Services Department Suspense Account 机电工程署暂记帐
Electrical and Mechanical Services Department Vehicle Maintenance Services Suspense Account 机电工程署车辆维修暂记帐
Electrical and Mechanical Services Department Workshop Services Suspense Account 机电工程署工场服务暂记帐
Electrical and Mechanical Services Trading Fund 机电工程营运基金
electronic banking 电子银行服务
electronic broker 电子经纪
electronic clearing system 电子结算系统
Electronic Mail Stock Information Service [EMSIS] 电子传递股市资讯服务
electronic order matching and execution/clearing system 电子自动对盘及执行／结算系统
electronic payment system 电子付款系统
electronic trading system 电子交易系统
electronic transfer system 电子转帐系统；电子转帐制度
Emergency Relief Fund 紧急救援基金
Emergency Relief Fund Committee 紧急救援基金委员会
Emerging Asian Bond Market Conference 新兴亚洲债券市场会议
emerging market 新兴市场
emolument 薪酬
employed capital 已运用资本
employed population 就业人口
employees' bonus 雇员红利
Employees Compensation Assistance Fund 雇员补偿援助基金
employees' compensation insurance 雇员补偿保险
employees' share option scheme 雇员股份认购权计划
employees' share purchase scheme 雇员股份购买计划
employees' share scheme 雇员股份计划
Employer's Return of Remuneration and Pensions 雇主填报的薪酬及退休金报税表
employment 就业
employment of funds 资金运用
employment of profit 有收益的受雇工作
encumbrance 产权负担
end investor 最终投资者
endaka [Japanese] “圆高”〔日语〕；日圆高企
endorsee 承背书人
endorsement 背书
endorsement in blank 空白背书
endorser 承兑人；背书人
endowment 储蓄保险
end-user 最终使用者；真正“用家”
Enforcement Division [Securities and Futures Commission] 法规执行部〔证券及期货事务监察委员会〕
enforcing payment 强制执行付款规定
enhanced offer 价值较高的要约
enterprise 企业
entertainment tax 娱乐税
entrepreneur 企业家
entrepreneurship 企业家精神；企业家身分
entrustment basis 以信托形式
equal share 相等份额
equilibrium 均衡；平衡
equilibrium real exchange rate 均衡实质汇率
Equitable Banking Corporation 建南银行
equitable benefit 公平利益
equitable charge 衡平法押记
equitable estate 衡平法产业权
equitable interest 衡平法权益
equitable mortgage 衡平法上的按揭
equitable owner 衡平法上的拥有人
equity 股本；股权；股票；权益；产权
equity earnings 权益股收益；参股收益
equity financing 股本融资；发行股票筹措资金
equity holding 股份持有；股权持有
equity interest 股本权益
equity investment 股本投资；注入资本
equity joint venture 股份式合营企业
equity market 股本市场；股票市场
equity of redemption 衡平法上的赎回权
equity securities 权益证券；股本证券
equity share 权益股；普通股
equity share capital 权益股本
equity trading system 股票买卖制度
equity warrant 股本认股权证
equity-related contract 与股权联系的合约
escape clause 免责条款；例外条款
escrow account 托管户口；记帐帐户
established fiscal policy 既定财政政策
established securities market 具规模的证券市场
establishment ceiling 编制上限
Establishment Subcommittee [Finance Committee of the Legislative Council] 人事编制小组委员会〔立法会财务委员会〕
estate 遗产；产业；财产
estate duty 遗产税
estate duty account 遗产呈报表
Estate Duty Office [Inland Revenue Department] 遗产税署〔税务局〕
estimated additional assessable income 估计的补加应评税入息
estimated additional assessable profit 估计的补加应评税利润
estimated annual rental 预计每年租值
estimated assessment 估计评税
estimated assets 估计资产
estimated expenditure 预算开支；估计开支
estimated expenditure by service 按服务分类的预算开支
estimated growth rate 估计增长率
estimated income 估计入息；估计收入
estimated liabilities 估计负债
estimated net profit 估计纯利
estimated revenue 预算收入；估计收入
Estimates for the year ending 31 March 19XX Volume IA--General Revenue Account 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷一甲部──政府一般收入帐目》
Estimates for the year ending 31 March 19XX Volume IB--General Revenue Account 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷一乙部──政府一般收入帐目》
Estimates for the year ending 31 March 19XX Volume II--Fund Accounts 《截至一九ＸＸ年三月三十一日为止的财政年度预算卷二──基金帐目》
estimates of expenditure 开支预算
Estimates of Gross Domestic Product 《本地生产总值估计》
Euro 欧罗；欧元
Eurobond 欧洲债券
Euroclear 欧洲结算系统
Euroclear Clearance System Co-operative 欧洲结算系统公司
Eurocurrency credit market 欧洲货币信贷市场
Eurodollar 欧洲美元
Eurodollar bond 欧洲美元债券
Eurodollar deposit rate 欧洲美元存款利率
Eurodollar futures 欧洲美元期货
Eurodollar market 欧洲美元市场
Eurodollar rate 欧洲美元利率
Euromoney 欧洲货币
European Bank for Reconstruction and Development [EBRD] 欧洲复兴开发银行
European Commission 欧洲委员会
European Common Market 欧洲共同市场〔共市〕
European Community [EC] 欧洲共同体
European Council 欧洲理事会
European Currency Unit [ECU] 欧洲货币单位
European Development Fund [EDF] 欧洲发展基金
European Economic Community [EEC] 欧洲经济共同体〔欧共体〕
European Futures Clearing Corporation B.V. [Amsterdam] 欧洲期货结算有限公司〔阿姆斯特丹〕
European Investment Bank 欧洲投资银行
European Monetary System [EMS] 欧洲货币体系
European Monetary Union 欧洲货币联盟
European Options Clearing Corporation Holding B.V. [Amsterdam] 欧洲期权结算控股有限公司〔阿姆斯特丹〕
European Options Exchange [Amsterdam] 欧洲期权交易所〔阿姆斯特丹〕
European Social Fund [ESF] 欧洲社会基金
European Union [EU] [developed from the European Community] 欧洲联盟〔欧盟〕〔前身为欧洲共同体〕
Euroyen 欧洲日圆
Euroyen loan 欧洲日圆贷款
evade payment of tax 逃缴税款
evidence of payment 付款证据
ex all [x.a.] 除净
ex coupon [x.c.] 无息票
ex dividend [x.d.] 除息；除股息
ex gratia extinguishment allowance 特惠结业津贴
ex gratia grant 特惠补助金
ex gratia payment 特惠津贴；特惠金
ex rights [x.r.] 除权；除认股权
ex warrant 除证；不附认股权证
examination 审查；讯问；研讯
excess 盈余；超出额；免赔额
excess liquidity 额外流动资金
excess tax paid 多缴的税款
excess value 超额价值
excessive interest rate 过高利率
exchange 兑换；汇兑；交易所
exchange account 兑换帐
exchange bank 外汇银行
Exchange Banks' Association, Hong Kong 香港外汇银行公会
exchange broker 外汇经纪
exchange clearing agreement 外汇结算协定
exchange company 交易所公司
exchange compensation allowance 汇率补偿津贴
exchange contract 外汇合约
exchange contract cancellation note 外汇合约撤销单
exchange control 外汇管制
Exchange Fund 外汇基金
Exchange Fund Advisory Committee [Hong Kong Monetary Authority] 外汇基金谘询委员会〔香港金融管理局〕
Exchange Fund bill 外汇基金票据
Exchange Fund Bills Programme 外汇基金票据计划
Exchange Fund Debt Certificate 外汇基金债务证明书
Exchange Fund debt instrument 外汇基金债务票据
Exchange Fund Guarantee Scheme 外汇基金保证计划
Exchange Fund Investment Limited [EFIL] 外汇基金投资有限公司
Exchange Fund note 外汇基金债券
Exchange Fund Notes Programme 外汇基金债券计划
exchange gain 汇兑增益
exchange loss 汇兑损失
exchange market 外汇市场；汇兑市场
Exchange Member 交易所会员
exchange memo 兑换水单
exchange position 外汇头寸
exchange premium 外汇升水；汇兑溢价
exchange quotation 外汇行情
exchange rate 汇率
exchange rate contract 汇率合约
exchange rate fluctuation 汇率波动
exchange rate index 汇率指数
exchange rate mechanism 汇率机制
exchange rate movement 汇率变动
exchange risk 外汇风险
exchange surcharge 汇兑附加费；汇兑附加税
exchange transaction 兑换交易
exchange value 汇兑价值；交换价值
exchange value of the Hong Kong dollar 港元汇价
exchange-based short selling activity 经交易所进行的卖空活动
exchange-traded derivative 在交易所买卖的衍生产品
excise duty 消费税
excluded property 除外财产
excluded reserve 除外储备
exclusive of rates 不包括差饷
exclusive right 专有权；独有权
exclusivity 专营权
Executive Board of International Monetary Fund 国际货币基金组织执行董事会
Executive Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 执行委员会〔香港期货交易所有限公司〕；常务委员会〔香港联合交易所有限公司〕
executive director 执行董事；执行理事
Executive Director (Banking Policy) of Hong Kong Monetary Authority 香港金融管理局助理总裁（银行政策）
Executive Director (Banking Supervision) of Hong Kong Monetary Authority 香港金融管理局助理总裁（银行监理）
Executive Director (External) of Hong Kong Monetary Authority 香港金融管理局助理总裁（外事经研）
Executive Director (Monetary Policy and Markets) of Hong Kong Monetary Authority 香港金融管理局助理总裁（货币政策及市场）
Executive Director of Securities and Futures Commission 证券及期货事务监察委员会执行董事
Executive Director (Reserves Management) of Hong Kong Monetary Authority 香港金融管理局助理总裁（储备管理）
executor 遗嘱执行人
executor of small estates 小额遗产的遗嘱执行人
exempt dealer 获豁免交易商
exempt from tax 获豁免缴税
exempt investment adviser 获豁免投资顾问
exempt person 获豁免的人
exempt sum 豁免款项
exempted institution 获豁免机构
exempted loan 受豁免的贷款
exemption 豁免
exemption certificate 豁免证明书
exemption clause 免责条款；豁免条款
exemption from estate duty 豁免遗产税
exemption from property tax 豁免物业税
exemption from rates 豁免差饷
Exemption From Salaries Tax Order 豁免薪俸税令
exemption from stamp duty 免缴印花税
exercise period 行使期
exercise price 行使价格
existing controller 现有控权人
existing licence 现行有效的牌照
existing loan 现有贷款
expectancy of value 预期值
expenditure 支出；开支；费用
expenditure approach 支出计算法；开支计算法
expenditure baseline 开支基线
expenditure commitment 开支承担
expenditure component 开支项目
expenditure for the services of the government 政府服务开支
expenditure guideline 开支指引
expenditure on scientific research 科学研究开支
expenditure on the gross domestic product 本地生产总值开支
expenditure outturn 开支结算
expenditure pattern 开支模式；消费模式
expenditure range 开支范围；开支幅度
Expenditure Summaries 《开支摘要》
expenditure survey 消费统计调查
expenditure-based gross domestic product 以开支为计算基础的本地生产总值
expenditure-based gross domestic product estimate 以开支为计算基础的本地生产总值估计数字
expense 费用；支出；开支
expense disbursement 开支支出
expense loss 开支亏损
export credit 出口信贷
export earnings 出口收益
export financing 出口融资；出口信贷财务
export licence 出口许可证；出口证
export market development programme 出口市场拓展计划
export of goods and services 货物及服务出口
export performance 出口业绩
export value 出口货值
exporter of services 服务出口地
export-led 由出口带动
export-oriented 出口为主；出口导向
exposure 承受风险；收支差〔外汇〕
expressed in Hong Kong dollar 以港元计算
external assets 对外资产
external auditor 外聘核数师；外聘审计师
external claim 对外债权
external commercial relations 对外贸易关系
external competitiveness 对外竞争力
External Department [Hong Kong Monetary Authority] 外事经研部〔香港金融管理局〕
external equilibrium 对外均衡
external fund manager [Exchange Fund] 外聘投资经理〔外汇基金〕
external investor 外来投资者
external liabilities and claims 对外负债和债权
External Managers Division [Hong Kong Monetary Authority] 外聘投资经理处〔香港金融管理局〕
external price competitiveness 对外贸易价格竞争能力
External Relations Division [Hong Kong Monetary Authority] 对外关系处〔香港金融管理局〕
external sovereign debt 对外国债
external trade 对外贸易
externally oriented economy 以外贸为主的经济；倚赖对外贸易的经济
extinguishment allowance 结业津贴
extortionate stipulation 敲诈性的规定
extra allowance 额外津贴
extra statutory concession 法外宽减
extraordinary item 非经常项目；特殊帐项
extrapolation 外推法
extrinsic value 外在价值；非固有价值

F:

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 Secretary's 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 restraint measure 财政紧缩措施
fiscal system 财政制度
fiscal year 会计年度；财政年度
fisheries loan 渔业贷款
Fit and Proper Criteria, The 《适当人选的准则》
Five Rams Finance Company Limited 羊城财务有限公司
five-year forecast of revenue and expenditure 五年收支预测
five-year forecast return 五年预测报表
fixed amount of interest 固定利息数额
fixed assets 固定资产
fixed capital formation 固定资本形成
fixed capital investment 固定资本投资
fixed charge 固定费用；固定押记
fixed concessionary rate 固定优惠率
fixed cost 固定成本
fixed cumulative dividend 固定累积股息
fixed deposit account 定期存款帐户
fixed exchange rate 固定汇率
fixed interest investment 定息投资
fixed interest loan stock 固定利息贷款债券；定息贷款债券
fixed interest rate securities 固定利率证券；定息证券
fixed interest securities 固定利息证券；定息证券
fixed parity 固定平价
fixed rate bond 定息债券
fixed rate certificate of deposit 定息存款证
fixed rate liabilities 固定利率负债
fixed rate mortgage 定息按揭
fixed term deposit 定期存款
fixed value 固定价值
fixed-price lump-sum contract 固定总价合约
fixed-price offer 固定价格要约
flat market 市况呆滞；平市
flat rate 划一收费率
flat rate allowance 划一免税额；定额津贴
flat rate charge 划一收费
flexibility arrangement 弹性措施
flexible exchange regime 弹性汇率制度
floatation of shares 股票上市；股票挂牌买卖
floating charge 浮动押记
floating currency 汇率浮动的货币；浮动货币
floating loss 浮动损失；浮动亏损
floating profit 浮动利润
floating rate 浮动利率；浮动汇率
floating rate bond 浮息债券
floating rate certificate of deposit 浮息存款证
floating rate liabilities 浮动利率负债
floating rate note 浮动利率票据；浮息票据
floating rate regime 浮动汇率制度
floor broker 出市经纪
Floor Procedures Working Group [Hong Kong Futures Exchange Limited] 市场委员会工作组〔香港期货交易所有限公司〕
floor ticket 交易所买卖单
floor trader 出市代表；出市员
floor trading system 大堂交易系统；场内交易系统
flow chart 流程图
fluctuating overdraft 不定数额透支
fluctuation 波动
folio of ledger 分类帐
foolproof system 万全办法
forced liquidation “斩仓”；强制清盘
forecast figure 预测数字
forecast period 预测期
forecast return 预测报表
forecast submission 呈报预测
forecast trend growth rate 预测趋势增长率
forecast year 预测年度
foreclosure 止赎权
foreclosure order 止赎令
foreign bank 外地银行
foreign bill 外地汇票
foreign credit 海外信用证；海外信贷
foreign currency 外币
foreign currency assets 外币资产
foreign currency deposit 外币存款
foreign currency funding centre 外币融资中心
foreign currency holding 外币持有量；外币储备
foreign currency reserve 外汇储备
foreign currency sovereign debt 外币国债
foreign exchange [forex] 外汇
foreign exchange agreement 外汇协议
foreign exchange allocation 外汇分配
Foreign Exchange and Market Practices Committee 外汇及市场惯例委员会
foreign exchange bought 买入外汇
foreign exchange certificate 外汇兑换券；外汇券
foreign exchange contract 外汇合约
foreign exchange market 外汇市场；汇市
foreign exchange quotation 外汇报价；外汇牌价
foreign exchange reserve 外汇储备
foreign exchange resources 外汇资源
foreign exchange risk 外汇风险
foreign exchange sold 卖出外汇
foreign exchange turnover 外汇市场交投总额
foreign investment 海外投资；外来投资
foreign note 外地承付票
foreign ownership 外资拥有权
foreign partnership 外地合伙
foreign remittance 国外汇款
foreign stock exchange 外地证券交易所
foreign tax 外地税款
forex dealer 外汇交易商
forex futures 外汇期货
forex option 外汇期权
forfeit 没收物品
forfeiture 没收
forfeiture of contribution 没收供款
forfeiture of sum 没收款项
forged signature 假冒的签名
forgiveness of a debt 免偿债务
formal contingent liabilities 正式或有负债
Fortune Magazine 《财富杂志》
forward assets purchase 远期资产购置
forward contract rate 远期合约成交率
forward exchange rate 远期汇率；期货外汇汇率
forward exchange sold 卖出远期外汇
forward foreign currency assets 远期外币资产
forward foreign exchange contract 远期外汇合约
forward forward deposit 远期有期存款
forward purchase 期货购买
forward rate 远期汇率；期汇率
forward trading 期货交易；远期交易
founding member 创办会员；创办会员国
Fourth Quarter Economic Report 19XX 《一九ＸＸ年第四季经济报告》
fractional share 不足一股的股份
fragile consumer sentiment 消费意欲薄弱
Framework Agreement [trading fund] 《架构协议》〔营运基金〕
franc area 法郎区
franchise 专营权；特许权
Frankfurt Stock Exchange 法兰克福证券交易所
franking machine 印花盖印机
fraudulent preference 欺诈优惠；欺诈性优先还款
fraudulent trading 欺诈营商
free enterprise system 自由企业制度
free fiscal reserve 自由财政储备
free market economy 自由市场经济
free of particular average [FPA] 平安险；单独海损不赔
free of payment settlement 免付款交收
free on board price [f.o.b. price] 离岸价格；船上交货价
free surplus 自由盈余；未指定用途的盈余
freehold 不动产所有权；永久产权
freely convertible 可自由兑换
freely remittable 自由汇返
freezing order 冻结令
French Banking Commission 法国银行业监察委员会
French Franc [FRF] 法国法郎
fringe benefit 附带利益
fringe market 外围市场
frozen provision 冻结款项
frustrating effect 破坏性影响
FTSE-100 Index 金融时报100指数
fuel duty 燃油税
Fuji Bank Limited 富士银行
Fuji International Finance (HK) Limited 富士国际财务（香港）有限公司
Fukuoka City Bank, Limited 福冈城市银行
Fukuoka City Finance Limited 冈都市财务有限公司
Fukuoka Finance International Limited 冈财务国际有限公司
full consideration 十足代价
full contracting party 正式缔约国；正式缔约成员
full cost price 十足成本价
full member 正式会员；正式成员
full open market price 十足公开市价
full price 十足价格
full return of contribution 发还全部供款
full valuable consideration 十足有值代价
full year 全年
full year cost 全年经费；全年费用
fully deductible 可全数扣税
fully paid-up capital 已缴足股款的股本
fully paid-up share 已缴足股款的股份
fully secured 有十足抵押
functional analysis 用途分析；功能分析
fund 基金；资金
fund accounting basis 基金会计基准
fund credited 记入基金
fund expenditure 基金开支
fund levy 基金征费
fund management 基金管理
fund of funds 综合基金
fund on account sought 申请临时拨款
fund revenue 基金收入
fund warrant 基金支付令
fundamental analysis 基本因素分析；基础分析
funded debt 长期债款；长期借款
funding 经费；资金
funding cost 集资成本
funding mismatch 资金错配
funds employed 运用资金额
funeral expenses 殡殓费
further sum 额外款项
future dividend 未来股息
future earnings 未来入息
future expenses 未来开支
futures broker 期货经纪
Futures Compensation Fund Committee [Securities and Futures Commission] 期货赔偿基金委员会〔证券及期货事务监察委员会〕
futures contract 期货合约
futures contract in interbank interest rate 银行同业拆息期货合约
futures contract value 期货合约市值；期约市值
futures crossing procedure 期货对盘程序
futures dealer 期货交易商
futures exchange company 期货交易所
futures general clearing dealer 期货通用结算交易商
futures individual clearing dealer 期货独立结算交易商
futures introducing broker 期货介绍经纪
futures market 期货市场
futures non-clearing dealer 期货非结算交易商
futures trading 期货交易
futures trading adviser 期货交易顾问

G:

gain 收益；增益
garnishee order 债权扣押令
GE Capital Finance Ltd. 通用金融财务有限公司
gearing ratio 资本与负债比率；杠杆比率〔认股权证〕
general acceptance 一般承兑
general account 一般帐目；总帐
general administrator 一般遗产管理人
General Agreement on Tariffs and Trade [GATT] 《关税及贸易总协定》〔《关贸总协定》〕
General Agreement on Trade in Services [GATS] 《服务贸易总协定》
general apportionment 一般分摊
General Arrangements to Borrow [GAB] 《借款总安排》
general body of shareholders 全体股东
general business 一般业务
general capital increase 总增资
general clearing member 一般结算会员
General Consumer Price Index [GCPI] 一般消费物价指数
general crossed cheque 普通划线支票
general crossing 普通划线
general expenses 一般开支
general fund 普通基金
General Household Survey 综合住户统计调查
General Insurance Council [Hong Kong Federation of Insurers] 一般保险总会〔香港保险业联会〕
general ledger 总分类帐
general levy 一般征款
general offer 公开要约；全面收购建议
general partner 普通合伙人
general partnership 普通合伙
general policy 一般保单
general proxy 一般委托书
general rates 一般差饷
general reserve 一般储备金
general revaluation [rates] 全面重估应课差饷租值
general revenue 一般收入；政府一般收入
General Revenue Account [GRA] 政府一般收入帐目
General Revenue Account expenditure 政府一般收入帐目开支
General Revenue Account revenue 政府一般收入帐目收入
general revenue balance 政府一般收入余额
general support grant 一般经费补助金
general warrant 普通拨款令
Generale Belgian Bank (also known as Belgian Bank) 华比银行
generalized system of preference [GSP] 普及特惠制〔普惠制〕
gilt-edged investment 稳当投资
gilt-edged market 金边证券市场
gilt-edged securities 金边证券
Gini Coefficient 基尼系数
global allocation 总拨款；拨款总额
global costing 整体成本计算法
go private 私有化；私营化
go public 上市
godown warrant 仓单
going concern 经营中的机构；持续经营
gold 黄金
gold bullion 金条；黄金
gold bullion held on an allocated basis 特别划分方式持有的黄金
gold bullion market 黄金市场
gold coin 金币
gold coin certificate 金币证明书；金币证
gold coin coupon 金币配给券
gold exchange standard 黄金汇兑本位制
gold futures 黄金期货；期金
Gold Identity Marks Registry 黄金标记注册处
gold market 黄金市场
gold on paper 黄金券；纸黄金
gold, silver and platinum held in physical form 实金、实银及实白金
gold standard 金本位；金本位制
good book debt 可收回的帐面债项
good delivery 合格交货；合格交割
good year 丰年
goods and services 商品及服务；货物与服务
goodwill 商誉；信誉
government bond 政府债券
government consumption expenditure 政府消费开支
government conveyancing 政府产权转易
Government Economist 政府经济顾问
government expenditure 政府开支
government lotteries 政府奖券
Government Lotteries Management Committee 政府奖券管理委员会
government mortgage institution 政府按揭贷款机构
government property 政府财产
government property assets 政府物业资产
Government Regulations 《政府规例》
Government rent 地税；地租
government reserve 政府储备
government revenue 政府收入
government securities consultant 政府证券业顾问
government trading department 参与商业活动的政府部门
government utility 政府公用事业
graduated rate 渐进税率
grant 补助金；拨款
grantor 授予人
gratuitous payment 赏金
gratuity 酬金
gratuity benefit 酬金福利
grey market 暗盘市场；灰市；暗市
grey market trading 暗盘交易
gross amount 毛额
gross capital formation 资本形成总额
gross claim 申索毛额
gross claim paid 已偿付申索毛额
gross commission payable 须付的佣金毛额
gross contract value 合约总值
gross domestic capital formation 本地资本形成总额
gross domestic fixed capital formation 本地固定资本形成总额
gross domestic price capital formation 本地价格资本形成总额
gross domestic product [GDP] 本地生产总值；国内生产总值
gross domestic product at constant (1980) market price 按固定（一九八零年）市价计算的本地生产总值
gross domestic product at factor cost 按生产要素成本计算的本地生产总值
gross domestic product at market price 按市价计算的本地生产总值
gross domestic product by industrial sector 按工业类别计算的本地生产总值
gross domestic product component 本地生产总值的组成部分
gross domestic product deflator 本地生产总值平减物价指数
gross domestic product estimate 估计本地生产总值；本地生产总值的估计数字
gross domestic product per capita 按人口平均计算的本地生产总值
gross expenditure 开支总额；总支出
gross expenses 开支总额；总开支
gross income 收入总额；总收益
gross insurance liabilities 毛保险负债
gross liabilities 总负债
gross loss 毛损；亏损总额
gross margin 毛利
gross margining 总额保证金制度
gross national product [GNP] 本地居民生产总值；国民生产总值
gross output 总产出；总产值；总产量
gross premium 毛保费；保费总额
gross premium income 毛保费收入；保费收入总额
gross principal value 基本价值总额
gross proceeds 总收益
gross proceeds from sales 销售总收入
gross profit 毛利；溢利总额
gross receipt 总收入
gross return 总收益
gross trading income 营业总收入
group account 集团帐目
group consolidated balance sheet 集团综合资产负债表
group loss relief 对集团的亏损给予税项宽免
Group of Seven [G7] 七大工业国
Group of Seven leaders 七大工业国元首
Group of Ten [G10] 十国集团；十国财团组织
group tax relief 集团税项宽减
group trading system 集体贸易制度
grow at a respectable pace 有可观的增长；有不俗的增长率
Growth Enterprise Market Department [Stock Exchange of Hong Kong Limited] 创业板部〔香港联合交易所有限公司〕
growth momentum 增长劲力
growth movement 增长趋势
growth path 增长线；增长途径
growth rate of domestic export 本地产品出口增长率
growth with stability 稳步增长
guarantee 担保；保证
guarantee company 担保公司；保证公司
guarantee corporation 保证法团
guarantee deposit and margin paid 缴付的保证按金
guarantee deposit and margin received 存入的保证按金
guarantee fund 保证基金；担保基金
Guarantee Law 《担保法》
guarantee of bank loan 银行贷款保证
guarantee of due payment 付款保证书
Guarantee Scheme [Stock Exchange of Hong Kong Limited] 担保计划〔香港联合交易所有限公司〕
guaranteed benefit 保证利益
guaranteed debenture 保付债权证
guaranteed line of credit 保证贷款限额
guaranteed note 保证票据；保证单；担保债券
guaranteed surrender value 保证退保现金价值
guarantor 保证人；担保人
guardian 监护人
Guide for Directors of Listed Companies 《上市公司董事指引》
Guide to Applicants [Hong Kong Monetary Authority] 《认可机构开业与经营指引》〔香港金融管理局〕
guideline figure 准则数字
Guideline on Leveraged Foreign Exchange Trading 《杠杆式外汇买卖指引》
Guideline on Minimum Criteria for Authorization 《认可的最低准则的指引》
Guideline on Recognition of Interest [Hong Kong Monetary Authority] 《确认利息收入指引》〔香港金融管理局〕
guideline ratio 准则比率
Guidelines for the Exemption of Listed Companies from the Securities (Disclosure of Interests) Ordinance 《豁免上市公司遵守〈证券（披露权益）条例〉的指引》
Guidelines for the Exemption of Listed Companies from the Share Repurchase Requirements of S.49BA of the Companies Ordinance 《豁免上市公司遵守〈公司条例〉第49BA条股份购回规定的指引》
guiding exchange rate 指导性汇率
Gulf Cooperation Council 海湾合作委员会
Gunma Finance (Hong Kong) Limited 群马财务（香港）有限公司

H:

H & CB Finance (Hong Kong) Limited
住银金融有限公司
H share
Ｈ股
Hachijuni Asia Limited
八十二亚洲有限公司
Hachijuni Bank, Ltd.
八十二银行
half-yearly economic report
半年经济报告
Hang Seng 100
恒生100
Hang Seng Bank Limited
恒生银行有限公司
Hang Seng China Enterprises Index [HSCEI]
恒生中国企业指数〔恒生国企指数〕
Hang Seng China Enterprises Index Futures
恒生中国企业指数期货
Hang Seng Commerce and Industry Sub-index Futures
恒生工商分类指数期货
Hang Seng Consumer Price Index
恒生消费物价指数
Hang Seng Credit Ltd.
恒生存款有限公司
Hang Seng Economic Monthly
《恒生经济月报》
Hang Seng Finance Limited
恒生财务有限公司
Hang Seng Finance Sub-index Futures
恒生金融分类指数期货
Hang Seng Index [HSI]
恒生指数〔恒指〕
Hang Seng Index constituent stock
恒生指数成分股
Hang Seng Index Futures
恒生指数期货
Hang Seng Index futures contract
恒生指数期货合约
Hang Seng Index Futures market
恒生指数期货市场
Hang Seng Index Options
恒生指数期权
Hang Seng London Reference Index
恒生伦敦参考指数
Hang Seng Midcap 50 Index
恒生50中型股指数
Hang Seng Midcap Index
恒生中型股指数
Hang Seng Midcap Index constituent stock
恒生中型股指数成分股
Hang Seng Properties Sub-index Futures
恒生地产分类指数期货
Hang Seng Sub-index
恒生分类指数
Hang Seng Sub-index Futures
恒生分类指数期货
Hang Seng Utilities Sub-index Futures
恒生公用事业分类指数期货
hard currency
硬货币；强势货币
hawking of securities
兜售证券
head
总目
head of expenditure
开支总目
health insurance
健康保险
healthy financial position
财政稳健；财政健全
healthy reserve
充裕储备金；充裕准备金
heavy trading
交投畅旺
hedged position margin
用作对冲的合约按金
hedger
对冲者
hedging
对冲；套戥；套期保值
hedging portfolio
对冲组合
hedging tool
套戥工具
hedging transaction
对冲交易
Helsinki Stock Exchange
赫尔辛基证券交易所
Henderson International Finance Limited
恒基国际财务有限公司
Heritage Foundation [United States]
美国传统基金会
hidden reserve
隐藏储备
high base of comparison
比较基数偏高
"high buy low sell" strategy
“高买低卖”策略
high income economy
高收入经济体系
high liquidity
高流动资金额
high value-added
高增值
highest tender
索价最高的投标；出价最高的投标
highways vote
公路拨款
hire-purchase agreement
租购协议；分期付款购物协议
historical cost
实际成本；历史成本；原始成本
HKFE Clearing Corporation Limited
香港期货交易结算有限公司
hold a position
持仓；“仓”
hold in trust
以信托形式持有
hold on the statutory trust
以法定信托形式持有
holder
持有人
holder in due course
当期持有人
holding company
控股公司；母公司
holding of shares
持有股份
holding over of payment
暂缓缴纳
holding over of provisional tax
暂缓缴纳暂缴税
holdover
暂缓缴纳；延缓缴纳
home banking
家居银行服务；家庭银行服务
home loan interest deduction
居所贷款利息的扣除额
Home Ownership Scheme Fund
居者有其屋计划基金
home supervisor
所在国家的监管机构
Hong Kong Annual Digest of Statistics
《香港统计年刊》
Hong Kong Association of Accounting Technicians
香港专业会计员协会
Hong Kong Association of Banks [HKAB]
香港银行公会
Hong Kong Association of Financial Advisors
香港财务顾问学会
Hong Kong Building and Loan Agency Ltd.
香港建屋贷款有限公司
Hong Kong Capital Markets Association
香港资本市场公会
Hong Kong Code of Conduct
《香港经营守则》
Hong Kong Commodity Exchange Limited [now renamed Hong Kong Futures Exchange Limited]
香港商品交易所有限公司〔现称香港期货交易所有限公司〕
Hong Kong Dollar [HKD]
港元
Hong Kong dollar balance
港元结存
Hong Kong dollar balance feeding back into the financial sector's credit base
港元结存再流入金融界的信贷基础内
Hong Kong dollar bond
港元债券
Hong Kong dollar currency investment
港元货币投资项目
Hong Kong dollar debt securities
港元债务证券
Hong Kong dollar denominated multilateral agency debt instrument
多边代理机构港币债务票据
Hong Kong dollar deposit base
港元存款基本额
Hong Kong dollar exchange transaction
港元兑换交易
Hong Kong dollar financial instrument
港元金融票据
Hong Kong dollar interest rate futures
港元利率期货
Hong Kong dollar loan-to-deposit ratio
港元贷款与存款的比率
Hong Kong dollar notes market
港币现钞市场
Hong Kong dollar offshore bond
海外港元债券
Hong Kong dollar private sector debt issues
私营机构港元债务票据
Hong Kong Economic and Trade Office [HKETO]
香港经济贸易办事处
Hong Kong Economic Association
香港经济学会
Hong Kong Economic Journal Monthly
《信报经济月刊》
Hong Kong Economic Research Centre
香港经济研究中心
Hong Kong Economic Trends
《香港经济趋势》
Hong Kong Export Credit Insurance Corporation [HKECIC]
香港出口信用保险局
Hong Kong Federation of Insurers
香港保险业联会
Hong Kong Federation of Stock Exchanges
香港证券交易所联会
Hong Kong Financial Executives Institute
香港财经行政人员协会
Hong Kong Foreign Bank Representatives Association
香港外资银行办事处协会
Hong Kong Foreign Exchange and Deposit Brokers' Association
香港外汇及存款经纪同业协会
Hong Kong Forex Association
香港外汇同业联会
Hong Kong Franchise Association
香港特许经营协会
Hong Kong Futures Exchange Limited [HKFE]
香港期货交易所有限公司〔期交所〕
Hong Kong Futures Guarantee Corporation Limited [HKFGC]
香港期货保证有限公司
Hong Kong General Business Return
香港一般业务报表
Hong Kong General Chamber of Commerce
香港总商会
Hong Kong Government Account
香港政府帐目
Hong Kong Government securities
香港政府证券
Hong Kong in Figures
《香港统计数字一览》
Hong Kong Index [HKI]
香港指数
Hong Kong Institute of Bankers
香港银行学会
Hong Kong Institute of Company Secretaries
香港公司秘书公会
Hong Kong Institute of Investment Analysts
香港投资分析员公会
Hong Kong Interbank Bid Rate [HIBID]
香港银行同业拆入息率
Hong Kong Interbank Clearing Limited
香港银行同业结算有限公司
Hong Kong Interbank Offered Rate [HIBOR]
香港银行同业拆出息率；香港银行同业拆息
Hong Kong Interbank Rate
香港银行同业拆息率；香港银行同业拆息
Hong Kong International Arbitration Centre
香港国际仲裁中心
Hong Kong Investment Funds Association [HKIFA]
香港投资基金公会〔基金公会〕
Hong Kong Lotteries Board
香港奖券管理局
Hong Kong Management Association
香港管理专业协会
Hong Kong Monetary Authority [HKMA]
香港金融管理局〔金管局〕
Hong Kong Monetary Institutions Association
香港金融业总会
Hong Kong Monthly Digest of Statistics
《香港统计月刊》
Hong Kong Mortgage Corporation Limited [HKMC]
香港按揭证券有限公司〔按揭公司〕
Hong Kong Note Printing Limited
香港印钞有限公司
Hong Kong Securities Clearing Company Limited [HKSCC]
香港中央结算有限公司〔中央结算公司〕
Hong Kong Securities Institute
香港证券学院
Hong Kong Securities Professionals Alumni Association
香港证券业同学会
Hong Kong Securities Professionals Association
香港证券学会
Hong Kong Securities Training Sponsorship Foundation
香港证券业培训赞助基金
Hong Kong Society of Accountants
香港会计师公会
Hong Kong Special Administrative Region Government Land Fund [Land Fund]
香港特别行政区政府土地基金〔土地基金〕
Hong Kong Stock Exchange
香港证券交易所
Hong Kong Stock Exchange All Ordinaries Index
香港所有普通股指数
Hong Kong Stockbrokers Association
香港证券经纪业协会
Hong Kong treasury bill
香港库券
Hong Kong Unit Trust Association
香港单位信托基金公会
Hong Kong Venture Capital Association Limited
香港创业投资协会有限公司
Hongkong & Shanghai Banking Corporation Ltd.
香港上海汇丰银行有限公司
Hongkong Chinese Bank, Limited
香港华人银行有限公司
honorarium
酬金；车马费
hot money
热钱；游资
hotel accommodation tax
酒店房租税
hotels sectorial index
酒店分类指数
hotels sub-index
酒店分类指数
household expenditure
住户开支
Household Expenditure Survey
住户开支统计调查
household income
家庭收入；住户收入
household wealth
家庭财富
Housing Capital Works Fund
房屋建设工程基金
housing loan
房屋贷款
HSBC Investment Bank Asia Ltd.
汇丰投资银行亚洲有限公司
HSI Services Limited
恒指服务有限公司
Hua Chiao Commercial Bank Limited
华侨商业银行
Hua Nan Commercial Bank, Ltd.
华南商业银行股份有限公司
Human Resources Department [Stock Exchange of Hong Kong Limited]
人力资源部〔香港联合交易所有限公司〕
Hung Kai Finance Company Limited
鸿基财务有限公司
hypothecation
抵押；押货预支
hypothecation certificate
抵押证明书

I：

IBA Credit Limited
港基國際財務有限公司

IBU International Finance Limited
IBU國際財務有限公司

idle fund
游資；閒置資金

illegal consideration
違法代價

illegal loan
不合法貸款

immediate interest
直接及現有的利益

immediate outlook for the economy
經濟近期展望

immediate parties
有直接關係的各方

immigration-linked investment scheme
與移民有關的投資計劃

immovable property
不動產

immunity
豁免權；免除責任

implicit price deflator
內含平減物價指數

implied indemnity
隱含彌償

import and export trade
進出口貿易

import and export trade statistics
進出口貿易統計數字

import demand
進口需求

import deposit scheme
進口保證金計劃

import duty
進口稅

import price
進口價格

import surcharge
進口附加稅；進口附加費

imported inflation
進口通脹；輸入通脹

imposition of tax
課稅；徵稅

imprest account
預墊備用金帳戶；定額備用金帳戶

imprest cash
預墊備用現金；定額備用現金

imprest fund
預墊備用金；定額備用金

imprest warrant
預墊備用金令

improper investment
不當投資

imputed cost
推算成本；設算成本

imputed price
估算價格

in absolute cash terms
按絕對現金數值

in absolute terms
按絕對價值計算

in custody of firm
商號保管

in debt
負債

in denomination of...
以……為單位

in money terms
按貨幣計算

in net terms
按淨額計算

in nominal terms
按名義價值計算

in real terms
按實值計算

in relative terms
按相對價值計算

in terms of value-added
按增值額計算

in the money
正在賺錢；當時有利價；資金充裕

in value terms
按價值計算

inactive warrant
不活躍認股權證

inchoate instrument
不完整的票據

Inchroy Credit Corporation Limited
英利信用財務有限公司

incidence of taxation
納稅負擔

incidental expenses
雜項開支

incidental outlay
附帶開支

income
入息；收入；收益

income after deductions
扣除後入息實額

income and expenditure account
收支帳；收支結算表；收支表

income approach
入息計算法

income band
入息組別

income chargeable to salaries tax
應課薪俸稅的入息

income collected in advance
預收收益

income derived beneficially
所得並享有實益的入息

income distribution
入息分配；收入分配；收益分配

income from employment
受僱的收入

income group
入息組別

income level
入息水平

income limit
入息限額

income payment
收益付款

income spectrum
入息組別

income statement
入息表；收入表；收益表

income tax
入息稅；所得稅

income tax authority
入息稅主管當局

income threshold
入息限額

incomplete return
未填妥的報稅表

inconvertible currency
不能自由兌換的貨幣

incorporated accountant
註冊會計師

incorporated company
法團公司；具法團地位的公司

incorporated public officer
公職人員法團

incorporation
註冊成立

incorrect return
內容不確實的報稅表；填報不確的報稅表

incremental value
增值；遞增價值

incumbrance
產權負擔

incumbrancer
產權負擔持有人

indebtedness
負債；債項；負債額

indemnify
彌償

indemnity
彌償；彌償保證

indemnity clause
彌償損失條款

indent
委託採購單；代購訂單

indenture
雙聯契約

independent audit
獨立審計

index bond
指數債券

index futures
指數期貨；期指

index futures contract
指數期貨合約

index of average land values
平均土地價值指數

Index of Company Names
公司名稱索引

index of industrial production
工業生產指數

index warrant
指數認股權證

indexation
指數化；指數調整法

index-linked benefit
與指數相連的利益

Indian Overseas Bank
印度海外銀行

indicator of inflation
通貨膨脹指標；通脹指標

indirect controller
間接控權人

indirect cost
間接成本

indirect duty
間接稅

indirect tax
間接稅

individual claim
個別申索

individual clearing member
個人結算會員

individual concern
獨自經營商號

individual consumption
個人消費

individual investment adviser
個人投資顧問

individual member [Stock Exchange of Hong Kong Limited]
個人會員〔香港聯合交易所有限公司〕

Indonesian Rupiah [IDR]
印尼盾

Indover Asia Limited
印尼海外亞洲有限公司

Industrial and Commercial Bank of China
中國工商銀行

Industrial and Commercial International Capital Limited
工商國際金融有限公司

Industrial Bank of Japan, Limited
日本興業銀行

industrial building allowance
工業樓宇免稅額

industrials sectorial index
工業分類指數

inflation
通貨膨脹；通脹

inflation accounting
通貨膨脹會計

inflation rate
通貨膨脹率；通脹率

inflationary implication
通脹影響

inflationary pressure
通脹壓力

inflationary spiral
螺旋式上升的通貨膨脹；惡性循環的通貨膨脹；惡性通脹

inflation-related adjustment
根據通脹而作出的調整

inflator
通貨膨脹指數；增加指數

inflow and outflow of balance of payments
國際收支差額的變動

inflow of capital
資本流入；資金流入

inflow of fund
資金流入；資本流入

information disclosure
公開資料；資料披露

Information Services Committee [Stock Exchange of Hong Kong Limited]
資訊服務委員會〔香港聯合交易所有限公司〕

Information Services Department [Stock Exchange of Hong Kong Limited]
資訊服務部〔香港聯合交易所有限公司〕

Information Technology Division [Hong Kong Monetary Authority]
資訊科技處〔香港金融管理局〕

Information Technology--Enterprise Systems Department [Stock Exchange of Hong Kong Limited]
資訊科技─企業系統部〔香港聯合交易所有限公司〕

Information Technology--Market and Operation Systems Department [Stock Exchange of Hong Kong Limited]
資訊科技─市場及運作系統部〔香港聯合交易所有限公司〕

infrastructural investment demand
基礎建設投資需求

ING Capital Markets (Hong Kong) Limited
荷蘭國際融資有限公司

in-house transaction
內部交易

initial allocation
初期撥款

initial allowance
初期免稅額

initial amount of provision on account
初訂臨時撥款額

initial capital
初期資本

initial capital outlay
初期資本支出

initial cash allocation
初期現金撥款

initial charges
首期費用

initial forecast
初次預測

initial funding
開辦資金

initial input
初期投入的資源

initial listing fee
首期上市費

initial margin
基本按金；首期保證金；初次“孖展”

initial payment
期初付款；初期付款

initial public offering [IPO]
初次公開招股

initial subscription price
初步認購價格

injection
注入資金；注資

injunction
強制令

inland bill
本地匯票

inland note
本地承付票

inner reserve
內部儲備

Innovation Loan Scheme [Hong Kong Industrial Technology Centre Corporation]
創業貸款〔香港工業科技中心公司〕

input
投入；投入的資金；投入的資源

input cost
投入資源成本

input-output analysis
投入產出分析

inscribed stock
記名股票

insider dealer
內幕交易者

insider dealing
內幕交易；內幕買賣

Insider Dealing Tribunal
內幕交易審裁處

insider information
內幕消息

insider trading
內幕交易

insolvency
無力償債；無償債能力

insolvency administration
無力償債管理

Insolvency Estate Funds and Accounting System
破產／清盤案財產帳戶款項及會計系統

Insolvency Officer
破產管理主任

Insolvency Practitioners Committee [Hong Kong Society of Accountants]
破產從業員委員會〔香港會計師公會〕

Insolvency Sub-committee [Law Reform Commission]
無力償債問題小組委員會〔法律改革委員會〕

insolvent
無力償債；無償債能力；無償債能力的人

insolvent company
無力償債公司

inspector
督察；檢查員；審查員

instalment
分期付款

instalment system
分期繳付制度

instant tender
現場投標

Institute of Actuaries of Australia
澳洲精算師學會

Institute of Actuaries of England
英國精算師學會

Institute of Securities Dealers
證券商協會

institutional fund industry
機構基金行業

institutional investor
機構投資者

institutional lender
機構貸款人

instruction for sale and purchase
買賣通知書

instrument
文書；票據；契約；文件

instrument of exchange
交易票據

instrument of indebtedness
借款欠據

instrument of proxy
委託文書

instrument of transfer
轉讓文書；“過戶紙”

Insurance Advisory Committee
保險業諮詢委員會

insurance agent
保險代理人

Insurance Agents Registration Board
保險代理登記委員會

Insurance Association of Hong Kong
香港保險公會

Insurance Authority
保險業監督

insurance broker
保險經紀

insurance business
保險業務

Insurance Claims Complaints Board
保險索償投訴委員會

Insurance Claims Complaints Bureau
保險索償投訴局

insurance company
保險公司

insurance coverage
承保範圍；保險總額

insurance debt
保險債務

insurance fund
保險基金

insurance industry
保險業

insurance intermediary
保險中介人

Insurance Law
《保險法》

Insurance Officer
保險業監察主任

insurance policy
保險單

insurance transaction
保險交易

insurance-backed
有保險合約作為根據

insured
受保人；投保人

insurer
保險人；承保人

intangible assets
無形資產

intangible property
無形財產

integrated accounting system
綜合會計制度

intended dividend
擬宣布攤還債款

intending borrower
擬借款人

intending purchaser
有意購買的買家

Inter-American Development Bank
泛美開發銀行

interbank borrowing
銀行同業拆入

interbank deposit
銀行同業存款

interbank fund transfer
銀行同業資金往來

interbank liquidity
銀行同業流動資金

interbank market
銀行同業拆放市場；銀行同業市場

interbank money market
銀行同業拆息市場

interbank offered rate
銀行同業拆息率；銀行同業拆息

interbank payment system
銀行同業支付系統

interbank rate
銀行同業利率；銀行同業拆息率

interbank settlement system
銀行同業結算系統

inter-branch account
聯行帳戶；分行往來帳

intercompany balance
公司之間的債項結餘

interdepartmental account
內部往來帳

interdepartmental charging system
跨部門收費制度

interest
利息；權益；利益

interest accrued
累積利息；累算利息；應計利息

interest arbitrage
利息套匯；套息

interest charges
利息收費

interest collected in advance
預收利息

interest coupon
利息券；息票

interest expenses
利息支出

interest in contract
合約權益

interest in expectancy
預期權益

interest in immovable property
不動產的權益

interest in securities
證券權益

interest in shares
股份權益

interest income
利息收入

interest on capital
資本利息；股本利息

interest on loan
貸款利息

interest on unpaid estate duty
欠繳遺產稅須付的利息

interest paid in advance
預付利息

interest paid to inter-branches
聯行利息支出

interest payment
利息付款；支付利息

interest payment allowance
利息付款免稅額

Interest Rate Agreement [IRA]
《利率協議》

Interest Rate Agreement Working Committee
利率協議工作小組委員會

interest rate cap
利率上限

interest rate ceiling
利率上限

interest rate contract
利率合約

interest rate deregulation programme
撤銷利率限制計劃

interest rate derivative
利率衍生工具

interest rate differential
利率差額；息差

interest rate effect
利率效應

interest rate futures
利率期貨

interest rate margin
利率差距

interest rate mismatching
利率錯配

Interest Rate Rules [IRR] [Hong Kong Association of Banks]
《利率規則》〔香港銀行公會〕

interest rate swap
利率掉期

interest rate swap agreement
掉期息率協議

interest rate trend
利率走勢

interest received from inter-branches
聯行利息收入

interest spread
利率差距

interest tax
利息稅

Interest Tax Deduction Certificate [ITDC]
扣除利息稅證明書

interest withholding tax
利息預扣稅

interest-bearing
有息

interest-bearing account
有息帳戶

interest-bearing balance
有息結餘

interest-bearing debt certificate
有息債務證明書

interest-bearing instrument in foreign currencies
外幣有息證券

interest-bearing securities
有息證券

interest-free
無息的；免息的

interest-free fund
不附利息的資金

interest-free loan
免息貸款

interest-free loan fund
免息貸款基金

inter-exchange dealing
越所買賣

interim adjustment grant
臨時調整補助金

interim allowance
臨時津貼

interim certificate
中期證明書

interim deed
臨時契約

interim dividend
中期股息

interim receiver
臨時接管人

interim valuation
臨時估價

Intermarket Clearing Corporation [Chicago]
跨市場結算公司〔芝加哥〕

Intermarket Risk Management Committee
市場風險管理委員會

Intermediaries and Investment Products Division [Securities and Futures Commission]
中介團體及投資產品部〔證券及期貨事務監察委員會〕

Intermediaries Supervision Department [Securities and Futures Commission]
中介團體監察科〔證券及期貨事務監察委員會〕

intermediary
經紀；中介人；中介機構

intermediate consumption
中期消費

intermediate goods
中間貨物

intermediate holding company
中介控股公司

intermediate income
中期收益

intermediate input
中期投入的資源

Internal Audit Department [Stock Exchange of Hong Kong Limited]
內部稽核部〔香港聯合交易所有限公司〕

Internal Audit Division [Hong Kong Monetary Authority]
內部審核處〔香港金融管理局〕

internal auditor
內部核數師；內部審計師

internal control
內部監控；內部控制

internal cost price structure
內部成本價格結構

internal equilibrium
內部均衡

internal financing
內部融資

internal management team [Exchange Fund]
內部管理小組〔外匯基金〕

internal models approach
內部模式計算方法

internal rate of return
內部回報率；內部收益率

internal revenue
本地內部稅收；國內稅收

internal risk management system
內部風險管理制度

International Accounting Standards [IAS]
國際會計準則

International Accounting Standards Committee [IASC]
國際會計準則委員會

International Association of Financial Executives Institutes [IAFEI]
國際財經行政人員機構協會

International Auditing Practices Committee
國際審計實務委員會

International Bank for Reconstruction and Development [IBRD] [commonly known as World Bank]
國際復興開發銀行〔一般稱為世界銀行〕

International Bank of Asia Ltd.
港基國際銀行

International Bank of Taipei
臺北國際商業銀行股份有限公司

International Commodities Clearing House [London]
國際商品結算所〔倫敦〕

International Commodities Clearing House Limited [New Zealand, Sydney]
國際商品結算所有限公司〔新西蘭；悉尼〕

International Conference of Banking Supervisors
國際銀行監理機構會議

International Currency Options Symposium
國際外匯期權會議

International Development Association [IDA]
國際開發協會

International Events Fund
國際盛事基金

International Federation of Accountants
國際會計師聯合會

International Federation of Insolvency Practitioners
國際破產管理同業聯會

International Finance Corporation [IFC]
國際金融公司

International Financial Action Task Force
國際金融特別行動組

international financial centre
國際金融中心

international financial community
國際金融社會

international financial statistics
國際金融統計數字

International Fiscal Association
國際財政協會

international foreign exchange market
國際外匯市場

International Foreign Exchange Master Agreement
《國際外匯總協定》

International Institute for Management Development
國際管理發展研究所

international investor
國際投資者

International Monetary Fund [IMF]
國際貨幣基金組織

international monetary market
國際貨幣市場

international monetary system
國際貨幣制度

International Options Markets Association [IOMA]
國際期權市場協會

International Organization of Securities Commissions [IOSCO]
國際證券事務監察委員會組織〔國際證監會組織〕

International Standards on Auditing [ISA]
國際審計準則

International Stock Exchange [formerly known as London Stock Exchange]
國際證券交易所〔前稱倫敦證券交易所〕

interrelated factor
互相影響的因素

intervention
干預

intervention currency
干預市場貨幣

intervention level
干預水平

interventionism
干預主義

intestate
無遺囑者；無遺囑而去世者

in-the-money option
價內期權

intra-day low
一日內的最低點

intra-day margin call
即日追繳保證金；即日追補按金

intra-day repurchase agreement
即日回購協議

intrinsic value
內在價值；固有價值

introducing agent
介紹代理人

introducing broker
介紹經紀

Introduction to the Estimates 1996-97
《一九九六至九七財政年度預算簡介》

inventory
存貨；存貨清單；資產清單；財產目錄

Inventory Control System
存貨控制系統

inverse floating rate note
反向浮息票據

inverted market
倒置市場；逆轉市場

Investigation Unit [Inland Revenue Department]
調查科〔稅務局〕

investment
投資；投資項目

investment adviser
投資顧問

investment advisers' partnership
投資顧問合夥商行；投資顧問合夥

investment advisory contract
投資顧問合約

investment analyst
投資分析員

investment and safekeeping procedure
投資和資產保管程序

investment arrangement
投資安排

investment bank
投資銀行

investment basis
投資基準

investment client
投資客戶

investment climate
投資氣候

investment demand
投資需求

investment diversification
分散投資

investment expenditure
投資開支

investment holding
控股投資

investment in new capital equipment
對新資本設備的投資

investment in productive enterprise
生產企業投資

investment in real estate
房地產投資

investment in securities
證券投資

investment income
投資收入；投資收益

investment intention
投資意向；投資意欲

Investment Management Regulatory Organisation [United Kingdom]
投資管理監管組織〔英國〕

investment manager
投資經理

investment performance
投資業績

investment plan
投資計劃

investment portfolio
投資組合

Investment Products Department [Securities and Futures Commission]
投資產品科〔證券及期貨事務監察委員會〕

investment promotion
促進投資

Investment Promotion and Protection Agreement
促進和保護投資協定

investment representative
投資代表

investment return
投資回報

investment scheme
投資計劃

investment vehicle
投資工具

Investment-linked Assurance and Pooled Retirement Funds Committee [Securities and Futures Commission]
與投資有關的人壽保險及集資退休基金委員會〔證券及期貨事務監察委員會〕

investment-linked assurance scheme
與投資有關的人壽保險計劃

investment-linked savings plan
與投資有關的儲蓄計劃

investor
投資者

Investor Compensation Fund
投資者賠償基金

Investor Education and Communications Unit [Securities and Futures Commission]
投資者教育及傳訊小組〔證券及期貨事務監察委員會〕

Investor Resources Centre
投資者資源中心

Investors and the Stock Market
《投資者與證券市場》

invisible trade
無形貿易

invoice
發貨單；發票

inward cash flow
現金流入

inward documentary bill
進口跟單匯票

inward investment
進口投資；外來投資

inward remittance
匯入匯款

in-year management
年度內的財政管理工作

irrecoverable tax
無法追討的稅款

irregularly endorsed cheque
不合規格背書的支票

irrevocable letter of credit
不可撤銷信用證

issue
發行；發給；發放

issue at a discount
按折扣發行

issue by tender
招標發行

issue expenses
發行費用

issue of shares
發行股票

issue price
發行價；招股價

issued on a discount basis by tenders
通過招標以貼現方式發行

issued share
已發行股份；已發行股票

issued share capital
已發行股本

issued voting share
已發行有表決權股份

issuer
發證人；發行人；證券發行者；發行證券機構

issuing bank
發證銀行；發鈔銀行

issuing house
證券發行公司；證券承銷公司

Italian Lira [ITL]
意大利里拉

Iyo Finance (Hong Kong) Limited
伊予財務（香港）有限公司

J:

Japan Securities Clearing Corporation
日本证券结算公司

Japanese Association of Securities Dealers Automated Quotations
日本证券交易商自动报价协会

Japanese Securities Finance Company
日本证券金融公司

Japanese Yen [JPY]
日圆

Jardine Fleming Bank Limited
怡富银行

JCG Finance Company, Limited
日本信用保证财务有限公司

Jian Sing Bank Limited
建新银行

Job Costing System
分批成本计算系统

jobber
证券经销经纪；证券批销经纪；“批家”

jobber trade
当日平仓买卖

jobbing business
证券经销业务

jobbing on client
从顾客身上赚价

jobbing system
经销制度；批销制度

joint account
联名户口；联合帐户；共同帐户

joint and several note
共同及各别的承付票

joint assessment
合并评税

joint contract
共同合约

joint creditor
共同债权人

joint debt
共同债项

joint debtor
共同债务人

Joint Declaration on Cooperation and Supervision of Cross-Border Investment Management Activities
《有关监管跨境投资管理活动的联合声明》

joint estate
共有产业

joint estates account
联权共有产业的帐目

Joint Financial Intelligence Unit [Hong Kong Monetary Authority]
联合财富情报组〔香港金融管理局〕

Joint Funding Scheme
联合拨款资助计划

joint holder
联名持有人

joint liability
连带责任；共同责任

joint liquidator
联合清盘人

joint loan
联合贷款

joint owner
联名拥有人

joint ownership
共有权

joint petition
共同呈请书

joint property
联权共有财产

Joint Secretariat of the World Bank Group/International Monetary Fund
世界银行／国际货币基金组织联合秘书处

joint statement
联合启事

joint stock association
合股组织

Joint Technical Working Group [formed by Hong Kong Monetary Authority, Stock Exchange of Hong Kong Limited and Securities and Futures Commission]
联合技术工作小组〔由香港金融管理局、香港联合交易所有限公司及证券及期货事务监察委员会组成〕

joint tenancy
联权共有

joint tenant
联权共有人

joint total income
共同入息总额

joint venture
合营企业；联营企业；合资企业

joint venture account
合营帐户；合伙帐

joint venture agreement
合营企业协议

joint venture contract
合营合约

joint-stock bank
合股银行

Joint-Stock Companies Act of Norway
《挪威股份公司法》

joint-stock company
合股公司

journal entry
日记帐分录

judgment creditor
判定债权人

judgment debt
判定债项

judgment debtor
判定债务人

judicial trustee
司法受托人

junk bond
劣等债券；垃圾债券

Juroku Bank, Ltd.
十六银行

Juroku International Finance Limited
十六国际财务有限公司

K:

Ka Wah International Merchant Finance Limited
嘉华国际财务有限公司

kabushiki kaisha [Japanese]
株式会社〔日语〕；股份有限公司

Kadoorie Agricultural Aid Loan Fund
嘉道理农业援助贷款基金

Kam Ngan Stock Exchange
金银证券交易所

KBC Bank N.V.
比利时联合银行

KDB Asia Limited
产银亚洲金融有限公司

KEB (Asia) Finance Limited
换银（亚细亚）财务有限公司

kerb market
场外市场

kerb trading
场外交易

Kexim Asia Limited
输银亚洲金融有限公司

key money
“顶手费”；“鞋金”

kickback
回佣；佣金

Kincheng Banking Corporation
金城银行

Kincheng Finance (H.K.) Limited
京城财务（香港）有限公司

Kincheng-Tokyo Finance Company Limited
金东财务有限公司

kite-flying
开空头支票

kiting
开空头支票

kiting cheque
空头支票

KLB Asia Finance Limited
韩国长银有限公司

known contingency
已知的应急费用

known liabilities
已知负债

known spending commitment
已知的开支承担

Kookmin Finance Asia Limited
国银金融亚洲有限公司

Korea Commercial Finance Limited
韩国商业金融有限公司

Korea Exchange Bank
韩国外换银行

Korea First Finance Limited
韩国第一金融有限公司

Korea Stock Exchange
韩国证券交易所

Korean Won [KRW]
南韩圜

Kowloon Stock Exchange
九龙证券交易所

Krugerrand
南非富格林金币

Kuala Lumpur Stock Exchange
吉隆坡证券交易所

Kwangtung Provincial Bank
广东省银行

Kwong On Bank Limited
广安银行有限公司

Kwong On Finance Limited
广安财务有限公司

Kyoto International Finance (Hong Kong) Limited
京都国际财务（香港）有限公司

L:

labour and material cost index
劳工及材料成本指数

LAF bid and offer rates
流动资金调节机制的借入及拆出息率

laissez-faire policy
自由放任政策

land cost element
土地成本因素

Land Fund [Hong Kong Special Administrative Region Government Land Fund]
土地基金〔香港特别行政区政府土地基金〕

land premium
地价

Land Registry Trading Fund
土地注册处营运基金

land revenue
地价收入

land transaction
土地交易

landed cost
抵岸价格；卸岸成本

land-holding company
拥有土地的公司

Laspeyres index formula
拉斯佩尔指数公式

last in, first out method [LIFO method]
后进先出计算法

last recorded price
最后成交价

last trading price
最后成交价

late adjustment
收市后的调整

late stamping
逾期加盖印花

latent reserve
隐藏储备

Law Concerning Merger and Conversion of Financial Institutions of Japan
《日本金融机构的合并和转换的有关法律》

law cost
讼费

law of bankruptcy
破产法

law of diminishing return
报酬递减规律；报酬递减法则

law of insolvency
破产清盘法

lay member [Council of SEHK]
外界理事〔联交所理事会〕

leading indicator
领先指标；领先经济指标

leap-frogging
跳增

lease
租契；租约

leasehold interest
租赁权益；批租权益

leasehold property
批租土地财产

leave pay
假期工资

ledger
分类帐

Ledger Accounting and Financial Information System [LAFIS]
会计及财务资料系统

ledger book
分类帐簿

legacy
遗产；非土地遗赠

legal charge
法定押记

legal cost
讼费

legal estate
法定产业权

legal fee
法律费用

legal interest
法定权益

Legal, Membership and Secretarial Services Division [Stock Exchange of Hong Kong Limited]
法律、会籍及公司秘书事务科〔香港联合交易所有限公司〕

legal mortgage
法定按揭

legal personal representative
合法遗产代理人

legal tender
法定货币

legal tender notes and coins
法定纸币及硬币

legally binding debt
有法律责任须偿还的债项

legatee
非土地遗赠继承人；受遗赠人

LegCo Ad Hoc Group to Study the Financial Arrangements for the New Airport and Related Projects
立法会议员研究新机场及有关工程财政事宜小组

LegCo Panel on Economic Services
立法会经济事务委员会

LegCo Panel on Financial Affairs
立法会财经事务委员会

LegCo Subcommittee on the Financing of Airport Core Programme
立法会研究机场核心计划财政事宜小组委员会

Lehman Brothers Finance Limited
美国雷曼兄弟财务有限公司

lend
贷出

lender
贷款人；借出人；放款人

lender of last resort system
最后贷款人制度

lending
贷款；放款

lending agreement
借贷协议

lending margin
贷款利率差价

lessee
承租人

lessor
出租人；批租人

letter of administration
遗产管理书

letter of allotment
配股通知书

letter of assurance
保证书

letter of comfort
银行联系证明书；信心保证书

letter of confirmation
证实书；确认书

letter of credit [L/C]
信用证；信用状

letter of guarantee
保证书

letter of hypothecation
押汇质权书；银行抵押书；质押书

letter of indemnity
赔偿保证书；认赔书；偿还税款保证书

letter of indication
签印证明书

letter of intent
意向书

letter of release
同意释款书

letter of renunciation
放弃书

level off
趋向平稳；趋平

level playing field
公平竞争的环境

leverage
杠杆作用；杠杆比率

leveraged buy-out
杠杆式收购

leveraged foreign exchange contract
杠杆外汇合约

leveraged foreign exchange trader
杠杆式外汇买卖商

leveraged foreign exchange trader's representative
杠杆式外汇买卖商代表

leveraged foreign exchange trading
杠杆式外汇买卖

Leveraged Foreign Exchange Trading Ordinance Arbitration Panel [Securities and Futures Commission]
杠杆式外汇买卖条例仲裁委员会〔证券及期货事务监察委员会〕

leveraged leasing
杠杆租赁；融资租赁

leveraged market
杠杆市场

leviable transaction
可征费交易

levy
征费；征款

liability
负债；法律责任

liability for payment of rates
缴交差饷的法律责任

liable in damages
承担损害赔偿

liable to tax
应纳税；应课税

liberalization
自由化；开放〔市场〕

licence
许可证；牌照；特许文件

licence fee
牌照费

licensed bank
持牌银行

licensed deposit-taking company
持牌接受存款公司

licensed intermediary
持牌中介团体

licensed trader
持牌买卖商

licensee
持牌人；持证人

licensing condition
发牌条件

licensing court
牌照法庭

licensing criterion
发牌准则

Licensing Department [Securities and Futures Commission]
发牌科〔证券及期货事务监察委员会〕

Licensing Information Booklet
《发牌资料册》

lien
留置权；扣押权

life and annuity business
人寿及年金业务

life assurance
人寿保险

Life Assurance Act [United Kingdom]
《人寿保险法令》〔英国〕

life assurance policy
人寿保单

life boat loan
救市贷款

life insurance
人寿保险

life insurance corporation
人寿保险法团

Life Insurance Council of Hong Kong
香港寿险总会

life insurance fund
人寿保险基金

life interest
终身权益

Life Underwriters Association of Hong Kong
香港人寿保险从业员协会

life-long product
终身产品

light trading
交投稀疏；交投疏落

likely outturn
估计结算数字

limit
限额；限量

limit down
跌至停板；跌停板

limit of legal tender
法定货币使用限额

limit of value
价值限额

limit order
限价盘；限价订单

limit up
涨至停板；涨停板

limitation fund
限制基金

limited company quoted on stock exchange
上市有限公司

limited company unquoted on stock exchange
非上市有限公司

limited legal tender currency note
有限量法定货币纸币

limited liability
有限法律责任；有限责任

limited partner
有限责任合伙人

limited partner loss relief
对有限责任合伙人的亏损给予税项宽免

limited partnership
有限责任合伙

limited service bank
有限服务银行

line of business
业务范围

line of credit
信贷限额

linear development
线型发展；直线发展

linear programming
线性规划

linked assets
相连资产

linked exchange rate system
联系汇率制度

linked long-term business
相连长期业务

liquefiable assets
流动资产；可兑现资产

liquid assets
流动资产；速动资产

liquid balance
现金结余；流动资产结余

liquid capital
速动资金；流动资金

liquid form of deposit
活期存款

liquidable assets
可兑现资产

liquidated amount
算定款项

liquidated damages
算定损害赔偿

liquidated demand
经算定的追讨金额

liquidated sum
经算定款项

liquidation
清盘；清偿〔债务〕；变现〔资产〕

liquidation of an account
平仓

liquidation of margin account
“斩仓”

liquidation of position
平仓

liquidator
清盘人

liquidator's bond
清盘人的债券

liquidity
流动资金；流动性；变现能力

Liquidity Adjustment Facility [LAF]
流动资金调节机制

Liquidity Adjustment Window [LAW]
流动资金调节窗

liquidity conversion factor
流动资产换算因数

liquidity management tool
流动资金管理工具

liquidity margin
流动资金幅度

liquidity portfolio
流动资产组合

liquidity position
流动资金头寸；流动资金情况

liquidity ratio
流动资产比率；流动资金比率

List of Stock Codes
《证券代号名录》

listed company
上市公司

listed corporation
上市机构

listed investment
上市投资

listed securities
上市证券

listed share
上市股份

listing
上市；挂牌

listing agreement
上市协议

Listing Appeals Committee [Stock Exchange of Hong Kong Limited]
上市上诉委员会〔香港联合交易所有限公司〕

listing arrangement
上市安排

Listing Committee [Stock Exchange of Hong Kong Limited]
上市委员会〔香港联合交易所有限公司〕

Listing Division [Stock Exchange of Hong Kong Limited]
上市科〔香港联合交易所有限公司〕

listing fee
上市费

listing matter
上市事宜

Listing Nominating Committee [Stock Exchange of Hong Kong Limited]
上市提名委员会〔香港联合交易所有限公司〕

listing price
上市价格；牌价

Listing--Accountancy and Prospectus Vetting Department [Stock Exchange of Hong Kong Limited]
上市──会计及招股章程审阅部〔香港联合交易所有限公司〕

Listing--Corporate Finance Department [Stock Exchange of Hong Kong Limited]
上市──公司财务部〔香港联合交易所有限公司〕

Liu Chong Hing Bank Limited
廖创兴银行有限公司

Liu Chong Hing Finance Limited
廖创兴财务有限公司

Lloyd's [United Kingdom]
劳合社〔英国〕

Lloyd's agent
劳合社代理人

Lloyd's broker
劳合社经纪

Lloyd's underwriter
劳合社承保人

loan
借贷；贷款；借款

loan account
贷款帐户；放款帐户

loan agreement
贷款协议

loan capital
借贷资本

loan ceiling
贷款限制

loan creditor
贷款债权人

loan finance facility
借款融通

loan for financial investment
金融投资贷款

Loan Fund
贷款基金

loan interest
贷款利息

loan loss reserve
贷款损失储备金；贷款损失准备

loan officer
贷款人员

loan outstanding
未偿贷款；尚欠的贷款

loan portfolio
贷款组合

loan repayment
贷款还款

loan shark
高利贷者；“大耳窿”

loan stock
债权股额；贷款债券

loan syndicate
贷款银团

loan-to-deposit ratio
贷款与存款比率

loan-to-valuation ratio
贷款与估值比率

local branch
本地分行

local cost
本地成本

local inflation
本地通胀

local inflationary pressure
本地通胀压力

local production
本地产量

local representative office
本地代表办事处

local value-added content
本地加工价值成分

locality of profit
利润来源

locally incorporated bank
本地注册银行

locally incorporated deposit-taking company
本地注册接受存款公司

Loco-London gold market
本地伦敦金市

London Commodity Exchange
伦敦商品交易所

London International Financial Futures Exchange
伦敦国际金融期货交易所

London Metal Exchange
伦敦金属交易所

London Stock Exchange
伦敦证券交易所

long
好仓；多头；买空

long month
远期月份

long position
长仓；好仓；多头；长盘

long-range planning
长远计划

long-term business
长期业务

long-term business assets
长期业务资产

long-term business fund
长期业务基金

long-term business liabilities
长期业务负债

Long-Term Credit Bank of Japan, Limited
日本长期信用银行

long-term debt
长期债项

long-term fund
长期基金

long-term policy
长期保险单

long-term rating
长期评级

long-term receivables
应收长期帐项

long-term supplement
长期个案补助金

loss
亏损；损失

loss brought forward
承前亏损

loss carried forward
结转亏损

loss portfolio
损失组合

lost instrument
遗失票据

lot
“一手”〔最低交易单位〕

Lotteries Fund
奖券基金

lottery
奖券

low and simple taxation
税率低而简单的税制

low base of comparison
比较基数偏低

low value-added
低增值

lower income relief
较低入息宽免

lowest conforming tender
符合要求而索价最低的投标

lowest tender
索价最低的投标；出价最低的投标

lowest tender to specifications
符合规格而索价最低的投标

lump sum payment
整笔付款
Luxembourg Monetary Institute
卢森堡金融协会
Luxembourg Stock Exchange
卢森堡证券交易所
M:

M1 [money supply]
M1〔货币供应量〕

M1, HK$
港元M1

M2 [money supply]
M2〔货币供应量〕

M2, HK$
港元M2

M3 [money supply]
M3〔货币供应量〕

M3, HK$
港元M3

Maastricht Treaty
《马城条约》

Macao Pataca [MOP]
澳门元

machinery and equipment
机器及设备

Macro Analysis Section [Financial Services Bureau]
宏观经济分析组〔财经事务局〕

macro assessment
整体评核

macro market trend
大市走势

macroeconomic adjustment and control measure
宏观经济调控措施

macroeconomic implication
对总体经济的影响

macroeconomic level
总体经济的层次

macroeconomic management
总体经济管理制度；宏观经济管理制度

macroeconomic policy
总体经济政策；宏观经济政策

macroeconomic variable
总体经济变数；宏观经济变数

macroeconomics
宏观经济学；总体经济学

Madrid Stock Exchange
马德里证券交易所

mail remittance
邮汇

mail transfer [M/T]
信汇

mail transfer advice
信汇通知书

mail transfer rate
信汇汇率

maintenance fee
赡养费；生活费；保养费

maintenance grant
生活补助金

maintenance margin
最低保证金；保证金下限

maintenance of adequate capital
维持足够资本

major client
主要客户；大户

major Hang Seng Index constituent stock
恒生指数主要成分股

major shareholder
大股东；主要股东

major trading partner
主要贸易伙伴

major transaction
重大交易

majority shareholder controller
大股东控权人

Makati Stock Exchange
马卡地证券交易所

Malayan Banking Berhad
马来亚银行

Management Accounting Section [Hong Kong Monetary Authority]
管理会计组〔香港金融管理局〕

management bank
管理银行

Management Bank of the Clearing House of Hong Kong Association of Banks
香港银行公会结算所管理银行

management buy-out
管理收购

management contract
管理合约

management fee
管理费

management information system
管理资讯系统

management of public finance
公共财政管理

management of public utility-type undertakings
公用事业式企业的管理

management overhead
间接管理费用

management reporting system
管理汇报系统

management share
董事股份；管理层的股份

manager of property
财产管理人

managing director
常务董事；执行董事；董事长

managing partner
主理合伙人

mandatory bid
强制性收购建议

mandatory general offer
强制性公开要约

mandatory offer
强制要约；强制性要约

Mandatory Provident Fund
强制性公积金

Mandatory Provident Fund Authority
强制性公积金管理局

Mandatory Provident Fund Office
强制性公积金办事处

Mandatory Provident Fund Scheme
强制性公积金计划

Manila Stock Exchange
马尼拉证券交易所

Manual of the Hong Kong Securities Industry
《香港证券业参考手册》

manufacturing and services-based economy
以制造业及服务业为主的经济

manufacturing sector
制造业

Marche a Terme International de France
法国期货市场

Marche a Terme International de France MATIF S.A.
法国结算公司

Marche des Options Negociables de la Bourse de Paris
巴黎证券交易所期权市场

Marche des Options Negociables de Paris
巴黎期权市场

margin
保证金；“展”；毛利；差价

margin account
保证金帐户；“展”户口

margin call
追缴保证金通知；追补按金通知

margin client
保证金客户；“展”客户

margin deposit
保证金；按金；“展”

margin loan
保证金贷款；“展”贷款

margin of solvency
偿付准备金

margin requirement
应付保证金

margin trading
以股票按贷财务方式买卖；以“展”方式买卖；保证金交易；按金交易

marginal cost
边际成本

marginal effect
轻微影响

marginal relief
边际宽免；所得税减免

marginal tax band
边际税阶

marginal tax rate
边际税率

marine insurance
海上保险

marine insurance business
海上保险业务

marine risk
水险；海险

marker rate of allowance
指标津贴额

market
市场；股市

market access
开放市场；进入市场

Market and Product Development Division [Stock Exchange of Hong Kong Limited]
市场及产品发展科〔香港联合交易所有限公司〕

market anomaly
市场反常现象

market body
市场团体

market breadth
市场宽度

market capitalization
资本市值；市价总值

market charge
市场抵押

market closure
停市

market collateral
市场抵押品

market contract
市场合约

Market Development Division [Hong Kong Monetary Authority]
市场发展处〔香港金融管理局〕

market discipline
市场规律

market disruption
市场干扰

market economy
市场经济

market efficiency
市场效率

market fluctuation
市场波动；市情升降

market forces
市场力量

market information
市场资料；市场信息；行情

market infrastructure
市场基础设施

market intermediary
市场中介者

market leader
市场主要股份；市场领导者

market maker
市场作价者；市场“庄家”

market malpractice
市场不当行为

market manipulation
操纵市场；“造市”

market mechanism
市场机制；市场调节机能

market median
市场中位数

market member
市场会员

market on close [MOC]
按收市盘

market order
市价盘；市价订单

market participant
市场人士

market practitioner
市场从业员

market premium
市场溢价

market price
市价；市场价格

market price development
市场价格变动

market rate
市价；市场利率；市场汇率

market rate of discount
市场贴现率

market rate of interest
市场利率

market rent
市值租金；市面租金

market rigging
操纵市场

market risk
市场风险

market risk regime
市场风险制度

market sentiment
市场情绪

Market Services Group [Stock Exchange of Hong Kong Limited]
市场服务处〔香港联合交易所有限公司〕

market share
市场占有率

market statistics
市场统计；行情

market surveillance policy
市场监察政策

Market Systems Division [Hong Kong Monetary Authority]
市场系统处〔香港金融管理局〕

market trend
市场趋势

market value
市值

market value adjustment
市值调整

marketability
适销性；流通性；销售能力

marketable debt securities
有价债务证券

marketable government debt
有价公债

marketable securities
有价证券

market-determined price
由市场决定的价格

market-disciplined economy
由市场力量支配的经济

market-disciplined free-enterprise economy
由市场因素决定的自由企业经济体系

market-friendly
有利市场运作

marketing organization facility
统营设施

market-making system
市场作价制度；市场“庄家”制度

market-orientation
以市场为主导

market-oriented economy
市场主导的经济体系

market-sensitive information
市场敏感资料；影响市场的资料

mark-to-market
按市价计值；按市价计算差额

marriage settlement
婚姻授产契

married person's allowance
已婚人士免税额

Mashreq Asia Limited
马捷力亚洲有限公司

mass production
大量生产

Mass Transit Fund
地下铁路基金

Mass Transit Railway Corporation note
香港地下铁路公司债券

massive downward pressure
强大的向下调整压力

match an order
对单；对盘

matching
对销；相配；对盘

matching grant
半费资助；等额津贴

matching system
对销系统；相配系统；对盘系统

material risk
重大风险

mathematical reserve
数理储备金

maturity
到期

maturity mismatch profile
期限错配组合

maturity mismatching arrangement
期限错配安排

maturity mismatching of assets and liabilities
资产与负债期限错配

maximum amount
最高款额

maximum benefit
最大利益

maximum rate of interest
最高利率

means test
经济状况调查

measure of risk exposure
衡量风险承担的方法

median income household
中位数入息家庭

median return
中位回报

Medium Range Forecast [MRF]
中期预测

medium to long-term funds
中长期资金

meeting of creditors
债权人会议

member firm
会员商号

Members Affairs Committee [Hong Kong Futures Exchange Limited]
会员事务委员会〔香港期货交易所有限公司〕

Membership and Rules Committee [Hong Kong Futures Exchange Limited]
会籍及则例委员会〔香港期货交易所有限公司〕

Membership Committee [Stock Exchange of Hong Kong Limited]
会籍委员会〔香港联合交易所有限公司〕

memorandum account
备查帐户；备忘帐项

Memorandum and Articles of Association [Stock Exchange of Hong Kong Limited]
《组织大纲及章程》〔香港联合交易所有限公司〕

Memorandum Notes on the Revenue Estimates
税收预算备忘录

memorandum of agreement
协议备忘录；合约备忘录

memorandum of association
组织大纲；组织章程大纲

Memorandum of Regulatory Co-operation [MORC]
《监管合作备忘录》

memorandum of satisfaction
清偿备忘录

Memorandum of Understanding [MOU] [signed by Hong Kong Monetary Authority and Securities and Futures Commission]
《谅解备忘录》〔香港金融管理局与证券及期货事务监察委员会签署〕

merchant bank
商人银行

merger
合并

merger agreement
合并协议

method of apportionment on a pro rata basis
按比例分摊计算办法

Michinoku Finance (Hong Kong) Limited
北日本财务（香港）有限公司

Micro Analysis Section [Financial Services Bureau]
微观经济分析组〔财经事务局〕

microeconomics
微观经济学；个体经济学

midcap stock
中型股

middle interbank rate
银行同业中间利率

middle market cross-rate
中间市场套汇率

middle market rate
市场中间价格；市价中位数

middle rate
中间汇率

mid-market price
中期市场价格

mid-year review
年中检讨；中期经济检讨报告

Milan Stock Exchange
米兰证券交易所

minimum denomination
最低面额

minimum price movement
最低波动价位

minimum principal value
最低基本价值

minimum subscription
最低认购额

minority interest
少数权益；少数股东权益

minority shareholder
小股东；少数股东

minority shareholder controller
小股东控权人

miscellaneous expenses
杂项支出

miscellaneous fees
杂项费用

miscellaneous income
杂项收入

miscellaneous services
杂项服务

mismatch
错配

Mitsubishi Trust and Banking Corp.
三菱信托银行

Mitsubishi Trust Finance (Asia) Limited
三菱信托财务（亚洲）有限公司

Mitsui Trust and Banking Co., Ltd.
三井信托银行

Mitsui Trust Finance (Hong Kong) Limited
三井信托财务（香港）有限公司

mixed option
可延买亦可延卖的期权

mixed uptrend
反覆向上

mode of payment
付款办法；发薪办法

Model Code for Securities Transactions by Directors of Listed Companies
《上市公司董事进行证券交易的标准守则》

moderate growth
轻微增长；稍微增长

moderating trend
下降趋势；放缓趋势

modification
修订；放宽

Modified Consumer Price Index [MCPI]
修订消费物价指数

modified factor system
修正因素计算法

monetary aggregate
货币总体数字；货币流通总额

monetary and financial system
货币金融体系

monetary arrangement
金融财务安排

monetary assets
货币资产

Monetary Authority
金融管理专员

monetary base
货币基础

monetary discipline
货币秩序

monetary instrument
金融票据；金融工具

Monetary Operations Division [Hong Kong Monetary Authority]
货币市场运作处〔香港金融管理局〕

monetary policy
货币政策；金融政策

Monetary Policy and Markets Department [Hong Kong Monetary Authority]
货币政策及市场部〔香港金融管理局〕

Monetary Policy Division [Hong Kong Monetary Authority]
货币政策处〔香港金融管理局〕

monetary regime
货币体制

monetary sector
金融界；金融体系

monetary situation
货币情况

monetary squeeze
货币紧缩；货币压缩

monetary stability
金融体制的稳定性

monetary unit
货币单位

monetary value
币值

monetization
货币化；币值化

monetized value
货币化价值

money
货币；款项；金钱

money at call
短期通知款项

money at call and at short notice
短期通知放款；短期内可收回的贷款

money base
货币基础；银基

money broker
货币经纪

money changer
货币兑换商

money flow
货币流量

money for order
汇款单

money income
货币收入

money income per capita
按人口平均计算的货币收入

money laundering
洗钱活动；洗钱；洗黑钱；洗黑钱活动

money lender
放债人

money lender's licence
放债人牌照

Money Lenders Registry
放债人注册处

Money Lenders Section [Companies Registry]
放债人注册组〔公司注册处〕

money lending advertisement
放债广告

money lending transaction
放债交易

money market
货币市场；金融市场；短期资金市场

money market instrument
货币市场工具；金融市场票据

money market operation
货币市场运作

money market rate
货币市场利率

money of the day [MOD]
付款当日价格

money of the day equivalent
按付款当日价格计算的等值款额

money order
汇票

money out on mortgage
有按揭的放款

money owed
欠款

money payable on demand
按要求随时支付的款项

money stock
货币存量

money supply
货币供应量

money wage
货币工资

money wage rate
货币工资率

Money World Asia Exhibition, Hong Kong
香港货币及投资汇展

money's worth
金钱等值

monitoring procedure
监察程序

monopoly
垄断；独营权

monthly balance
月结

monthly balance sheet
月结表；月份资产负债表

Monthly Market Statistics
《市场统计月报》

monthly rated
按月计

monthly statement
月结单

Monthly Statistical Bulletin [Hong Kong Monetary Authority]
《金融数据月报》〔香港金融管理局〕

monthly turnover
每月成交量

Montreal Stock Exchange
蒙特利尔证券交易所

Moody's Investors Services, Inc.
穆迪投资者服务公司

Moody's rating
穆迪评级

moral claim
道义申索

moratorium
延期偿付权；暂行禁令

more sophisticated economy
更先进完备的经济体系

Morgan Guaranty Trust Company of New York
摩根信托公司

Morgan Stanley Capital International China Index [MSCI China Index]
摩根士丹利资本国际中国指数

Morgan Stanley Capital International Hong Kong Index [MSCI Hong Kong Index]
摩根士丹利资本国际香港指数

mortgage
按揭；抵押

mortgage arrangement
按揭贷款安排

mortgage debenture stock
抵押债权股证

mortgage deed
按揭贷款契据；抵押契据

mortgage default guarantee
按揭条件违约保证

mortgage facility
按揭借款；抵押借款

mortgage finance
按揭贷款；抵押融资

mortgage interest
按揭利息

mortgage interest relief scheme
按揭利息免税计划

mortgage interest subsidy scheme
按揭利息津贴计划

mortgage loan
按揭贷款；抵押贷款

mortgage money
按揭金

mortgage note
抵押票据

mortgage rate
按揭利率

mortgage securitization
按揭证券化

mortgage security
按揭抵押

mortgage terms
按揭条件；抵押条件

mortgage-backed securities
按揭证券

mortgaged property
按揭财产

mortgagee
承按人；承押人；受押人

mortgagee in possession
管有承按人

mortgagor
按揭人；抵押人

mother fund
母基金

Motor Insurers' Bureau of Hong Kong
香港汽车保险局

motor vehicle first registration tax
汽车首次登记税

motor vehicle insurance business
汽车保险业务

motor vehicle tax
车辆税

movable property
动产

move within a narrow range
在窄幅上落

movement
流动；变动；趋势

movement of market rent
市值租金的变动

moving average
移动平均数

multi-currency trading
多元货币买卖

multilateral agency
多边机构；多边代理机构

multilateral agency debt instrument
多边代理机构债务票据

multilateral development bank
多边发展银行

multilateral exchange rate model
多边汇率模式

multilateral financial institution
多边金融机构

Multilateral Investment Guarantee Agency [MIGA]
多边投资担保机构

multiplier effect
倍数作用；乘数效应

multi-purpose stored value card
多用途储值卡

mutual corporation
互助公司

mutual credit
相互信贷

mutual dealing
相互交易

mutual debt
相互债项

mutual fund
互惠基金

mutual fund corporation
互惠基金法团；互惠基金公司

mutual fund prospectus
互惠基金招股章程

mutual fund unit
互惠基金单位

mutual insurance corporation
相互保险法团

mutual loan syndicate
义会；银会

mutual offset
相互补偿；相互抵销

mutual right
相互权利

N:

Nagoya Stock Exchange
名古屋证券交易所

naked short selling
无担保沽空；无担保卖空

Nanyang Commercial Bank Limited
南洋商业银行有限公司

Nanyang Finance Company Limited
南洋财务有限公司

narrow definition of money
狭义货币供应

narrow margin arbitrage
低利套汇；薄利套汇

narrower profit margin
较小利润幅度

narrowing of spread
收窄息差

national accounting
国民经济核算

national accounts
国民帐户；国民核算

national accounts framework
国民经济核算架构

National Association of Securities Dealers [United States]
全国证券交易商协会〔美国〕

National Association of Securities Dealers Automated Quotations [United States]
全国证券交易商自动报价协会〔美国〕

National Australia Bank, Limited
澳洲国民银行

National Automated Payment System [NAPS] [China]
国家自动支付系统〔中国〕

National Bank of Canada
加拿大国家银行

National Bank of Pakistan
巴基斯坦银行

National Commercial Bank Limited
浙江兴业银行

national income
国民收入

national income account
国民收入帐户

National Institute of Economic and Social Research
国立经济及社会研究所

national insurance contribution [United Kingdom]
国民保险供款〔英国〕

National Market System [United States]
全国市场系统〔美国〕

National Measurement Accreditation Service [NAMAS] [United Kingdom]
国家计量认可服务处〔英国〕

National Westminster Bank plc
国民西敏寺银行

NationsBank, National Association
美国众国银行

native bank order
本地银行付款令票

nature of business
业务性质

near money
近似货币；准货币

near monopoly
近乎专利；近乎垄断

Nedcor Asia Limited
莱利亚洲有限公司

negative factor
利淡因素；不利因素

negative growth
负增长

negative interest
负利息

negative interest rate
负利率

negotiable
可转让；可流转

negotiable bill of lading
可转让提单；流通提单

negotiable certificate of deposit [NCD]
可转让存款证

negotiable debt instrument
可转让债务票据

negotiable instrument
可转让票据；可流转票据

negotiable letter of credit
可转让信用证；流通信用证

negotiable paper
可流转的票据

negotiable securities
可流转证券

negotiable security
可流转的抵押品

negotiating bank
议付银行

net
净额；净值；实额

net additional allowance
额外免税实额

net admissible assets
可接纳资产净值

net aggregated value of an estate
遗产总值净额

net amount
净额

net assessable income
应评税入息实额

net assessable profit
应评税利润实额

net assessable value
应评税净值

net assets
净资产；资产净值

net assets increase
资产净值的增长

net assets value [NAV]
资产净值

net balance
净余额

net balance of capital movement
资金流动净额；资金流动净差额

net basis
净额基准

net book value
帐面净值

net borrower
净借方；净借贷的一方

net capital
资本净值；资本净额

net cash balance
现金结余净额

net chargeable income
应课税入息实额

net claims paid
已偿付申索净额

net clearing balance
净结算差额

net commission payable
须付的佣金净额

net cost
净成本；成本净额；费用净额

net currency translation difference
外币折算净差额

net deficit
净额赤字

net earnings
净收益；净盈利

net equity
权益净额

net estate
净遗产

net exchange loss
汇兑损失净额

net export of services
出口服务净额

net external balance
对外贸易净差额

net favourable balance
顺差净额

net flow of fund
资金流动净额

net indebtedness
净负债额

net inflow of fund
资金流入净额

net insurance liabilities
保险负债净额

net interest margin
净利率差距

net interest paid
实付利息

net liabilities
净负债；负债净额

net open position
未平仓合约净额

net operating profit
营业纯利；营业净利

net outflow of fund
资金外流净额

net output
净产出；净产值；净产量

net payment
支出净额

net position
持仓净额

net price
净价格；实价

net proceeds
净收入

net profit
纯利

net profit after taxation
税后纯利

net provisional tax
暂缴税实额

net public financial assets
政府金融资产净值；政府财务资产净值

net rate of exchange
净汇率

net realizable value
可变现净值

net realization
净变现额

net receipt
净收入；收入净额

net reinsurance premium
再保险保费净额

net rent
租金净额

net residue
净余额

net savings
节省款项净额；节省开支净额；节省净额

net spot foreign currency position
外币现货净额

net sum
净款额

net supply
供应净额

net tangible assets
有形资产净值

net total income
入息实额；收入实额

net transfer to fund
拨入基金的款项净额

net underwriting commitment
包销承担净额

net unfavourable balance
逆差净额

net value
净值

net worth
净值；资产净值

net/gross ratio
净额／总额比率

netting
净额结算

New Airport Division [Economic Services Bureau]
新机场部〔经济局〕

new capital account commitment
非经常帐新承担额

new capital account subhead
非经常帐新分目

new capital account subventions subhead
非经常帐资助金新分目；非经常帐下的资助金新分目

new commitment
新承担额；新承担项目

new commodity
新商品

New Companies Section [Companies Registry]
新公司注册组〔公司注册处〕

new grant
新增补助金

new issue account
新股发行帐户

new issue of shares
发行新股

new money
新增款项；新注入的资金

new non-recurrent commitment
非经常开支新承担额

new other non-recurrent subhead
其他非经常开支新分目

New Products Committee [Hong Kong Futures Exchange Limited]
新产品委员会〔香港期货交易所有限公司〕

new recurrent account subhead
经常帐新分目

new recurrent account subventions subhead
经常帐资助金新分目；经常帐下的资助金新分目

new special expenditure subhead
特别开支新分目

New Taiwan Dollar [TWD]
新台币

New York Cotton Exchange, Inc.
纽约棉花交易所有限公司

New York Futures Exchange
纽约期货交易所

New York Mercantile Exchange [NYMEX]
纽约商品交易所

New York Produce Exchange, Inc.
纽约农产品交易所有限公司

New York Stock Exchange
纽约证券交易所

New Zealand Dollar [NZD]
新西兰元

New Zealand Futures and Options Exchange
新西兰期货及期权交易所

New Zealand Stock Exchange
新西兰证券交易所

newly authorized fund
新认可的基金

newly authorized trust
新认可的信托

newly formed trust
新成立的信托

next day net settlement system
翌日净额交收系统

Next Step--Hong Kong as a Financial Risk Management Centre, The
《向前迈进──香港稳居金融风险管理中心的地位》

night depository
夜库

Nikkei 225 Index
日经225指数

Nikkei Index
日经指数

Nikkei Stock Average
日经平均指数

nil-paid share
未缴股款的股份

Nishi-Nippon Bank, Ltd.
西日本银行

Nishi-Nippon Finance (Hong Kong) Limited
西日本财务（香港）有限公司

N.M. Rothschild & Sons (Hong Kong) Limited
洛希尔父子（香港）有限公司

no-loss level
无亏损水平

nominal account
名义帐户；虚帐户

nominal amount
面额；象征式款额

nominal and effective exchange rates for the Hong Kong dollar
港元的名义及实际汇率

nominal capital
名义资本

nominal consideration
象征式代价

nominal earnings
名义收益；名义入息额；理论上入息额

nominal increase
名义上增加；理论上增加

nominal price
虚价；名义价格；按盘价

nominal share capital
注册股本；名义股本

nominal value
面值；名义值；票面值；理论上价值

Nominating Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited]
提名委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕

nominee
代名人

nominee account
代名人户口

non-acceptance
不承兑

non-bank investor
非银行投资者

non-banking sector
银行以外的机构

non-bankruptcy certificate
非破产证明书

non-business day
非营业日

non-capitalization weighted index
非资本值加权指数

non-cash acquisition
非现金投资所得的资产

non-cash assets
非现金资产

non-cash-limited subhead
没有现金支出限额的分目

non-certificated share
无证书股份

non-clearing member
非结算会员

non-collateralized derivatives warrant
非抵押衍生认股权证

non-conforming tender
不符合要求的投标

non-consumption item
非消费项目

non-cumulative redeemable preference share
非累积的可赎回优先股

non-dealing partner
非经营合伙人

non-discretionary account
非全权委托户口；非全权代客买卖帐户

non-distributable reserve
不可分配的储备金

non-essentials
非必需品

non-executive director
非执行董事；非执行理事

non-interest-bearing certificate of indebtedness
无息负债证明书

non-interest-bearing debt securities
无息债务证券

non-interest-bearing note
无息票据

non-interventionism
不干预政策

non-investment-linked life insurance policy
非与投资挂钩的人寿保单

non-liquid form of deposit
定期存款

non-listed company
非上市公司

non-member shareholder
非会员股东

non-monetary gold
非货币黄金；非作货币用途的黄金

non-negotiable bill of lading
不可转让提单；非流通提单

non-negotiable, non-interest-bearing promissory note
不可转让的无息期票

non-OECD stock market
非经济合作及发展组织国家的证券市场

non-payment
不缴付；不付款

non-performing assets
非营运资产

non-performing loan
非营运贷款；不履约贷款

non-profit-distributing body
非分配利润的组织

non-profit-making
非牟利

non-proportional treaty
非比例协约

non-proportional treaty reinsurance
非比例协约再保险

non-realizable savings
不可变现的节省额

non-recourse debt
无追索权债项

non-recurrent cost
非经常费用

non-recurrent expenditure
非经常开支

non-recurrent grant
非经常补助金

non-recurrent revenue
非经常收入

non-resident corporation
非本地注册的公司；非本地注册的法人团体

non-resident institution
非驻港机构

non-subsidy principle
无津贴原则

non-tradables
非贸易品

non-unit liabilities
非单位负债

non-voting share
无表决权股份

non-works capital expenditure
基本工程外的非经常开支

Nordic Investment Bank
北欧投资银行

normal expenditure
正常开支

normal fidelity insurance
一般忠诚保险

normal value
正常价值

Norwegian Krone [NOK]
挪威克郎

nose dive
暴泻

not negotiable
不可转让

not trading for profit
非牟利

notarial act of honour
公证承付

notary
公证人

note
票据；纸币；钞票

note issuance facility
票据发行融通

note issue
纸币发行；发钞

note issue mechanism
发行钞票机制

Note Security Fund
纸币保证基金

note-issuing bank
发钞银行

Notes on Computation of Salaries Tax/Personal Assessment
有关薪俸税／个人入息课税计算办法说明

Notice for Payment of Provisional Tax
暂缴税缴纳通知书

Notice for Recovery of Tax
追收税款通知书

notice of a trust
信托通知

notice of additional assessment
补加评税通知书

Notice of Adjudication of Proof of Debt
裁定债权通告

notice of assessment
评税通知书

Notice of Assessment and Demand for Additional Tax
评定及缴纳补加税款通知书

Notice of Assessment and Demand for Tax
评税及缴纳税款通知书

Notice of Assessment for Property Tax
物业税评税通知书

Notice of Change of Particulars
更改注册事项通知书

Notice of Change of Registered Office
更改注册办事处通知书

Notice of Correction to the Valuation List
更正估价册通知书

Notice of Deletion
删除估价册内物业通知书

notice of demand
付款通知书

notice of deposit
有关缴存款项的通知

notice of dishonour
不兑现通知

notice of intended dividend
有关拟宣布摊还债款的通知

Notice of Intended Payment to Creditors and Intended Application to Recission of Receiving Order
拟发还偿款予债权人及拟申请撤销接管令通告

Notice of Intention to Amend Valuation List
拟修正估价册记录通知书

Notice of Intention to Assess Additional Tax
拟评定补加税的通知书

Notice of Interim Valuation
临时估价通知书

notice of objection
反对通知书

Notice of Personal Assessment
个人入息课税通知书

Notice of Rateable Value
应课差饷租值通知书

Notice of Revised Assessment
修订评税通知书

Notice of Situation
公司更改地址通知书

notice of transfer
转让通告

Notice of Valuation
估价通知书

notifiable interest
须具报的权益

notifiable transaction
须予公布的交易

noting of bills
汇票的拒付记录

notional annual mid-point salary [NAMS]
按薪级中点估计的年薪值

notional annual mid-point salary committed
已拨用的按薪级中点估计的年薪值

notional annual mid-point salary spent
已动用的按薪级中点估计的年薪值

notional annual salary cost at mid-point
按薪级中点估计的年薪开支

notional cost
估计费用；名义成本

notional mid-point cost
估计的中点费用

novation
约务更替；债务更替文件

nugatory expenditure
不必要开支

number of cash-sweep chances
现金彩票活动的中彩机会的数目

number of cash-sweep tickets sold
现金彩票活动售出的彩票数目

numbered ticket
号码彩票

O:

obligation
债项；责任；义务

obligation bond
债务债券

obligee
受惠人

occupational retirement scheme
职业退休计划

Occupational Retirement Schemes Division [Financial Services Bureau]
退休计划部〔财经事务局〕

odd lot
散股；碎股；零股

odd lot broker
散股经纪

OECD country
经济合作及发展组织国家；经济合作及发展组织的成员国

OECD stock market
经济合作及发展组织国家的证券市场

off-balance-sheet exposure
资产负债表外的风险

off-balance-sheet financing
帐外融资；资产负债表外的融资

off-balance-sheet item
资产负债表外的项目

off-balance-sheet transaction
帐外交易；资产负债表外的交易

offer
要约；建议；收购

offer by tender
招标发售

offer document
要约文件；建议文件

offer for sale
要约出售

offer for subscription
公开招股

offer mechanism
招股机制

offer of shares for public subscription
公开招股

offer period
要约期

offer price
要约价；发盘价

offer rate
拆出息率

offer to buy
要约买入

offer to lend
要约贷出

offer to sell
要约卖出

offeree
受要约人

offeree company
受要约公司

offeree shareholder
受要约公司的股东

offeror
要约人

offeror company
要约公司；提出要约公司

off-floor terminal
离场交易终端机

off-floor trading
离场交易

office of profit
有收益的职位

Office of the Commissioner for Securities and Commodities Trading
证券及商品交易监理专员办事处

Office of the Commissioner of Banking
银行业监理处

Office of the Commissioner of Insurance
保险业监理处

Office of the Exchange Fund
外汇基金管理局

Office of the Telecommunications Authority Trading Fund
电讯管理局营运基金

Official Administrator
遗产管理官

official emolument
官职薪酬

official listing
正式上市

official rate
法定汇率；官价

Official Receiver
破产管理署署长

Official Receiver's Office
破产管理署

official trustee
法定受托人

off-market dealing
场外买卖

offset
抵销；弥补；冲销

offsetting position
相抵持仓

offshore bank
离岸银行

offshore borrowing
海外借款

offshore borrowing transaction
海外借款交易

offshore business
海外业务

offshore currency deposit market
海外货币存款市场

offshore fund
离岸基金

offshore interest
海外利息

offshore reinsurance income
离岸再保险入息

Offshore Supervisors Group
离岸监理组织

off-site review
非实地审查

off-site scrutiny
非实地审核

Ogaki Kyoritsu Bank, Ltd.
大垣共立银行

omission of income
漏报入息

omission of profit
漏报利润

on account basis
记帐方式；赊帐方式

on-balance-sheet item
资产负债表内的项目

on-cost
间接成本；间接费用；附加行政费用

one board lot of securities
“一手”证券

"one building" condition
“一家分行”的规定

one day rolling currency futures
单日掉期外汇期货

one day rolling currency futures contract
单日掉期外汇期货合约

one price
单一价格；不二价

one-line vote
整笔拨款

one-off grant
一次过拨款

one-off item
非经常项目

one-off payment
一次过拨款；单一笔款项

one-off subsidy
一次过补贴

onerous tax
繁苛税项；繁重税率

on-floor order
场内买卖盘

on-lending
转借

on-site examination
实地审查

open a position
“做仓”；开仓

open account
未清帐户；记帐交易；往来帐户

open contract
未平仓合约

open economy
开放经济

open interest
未平仓合约数量

open market
公开市场

open market value
公开市场价值；市值

open offer [listing method]
公开售股〔上市方式〕

open order
开仓订单

open outcry
公开叫价；公开喊价

open position
未平仓交易

open price
开仓价格

open tender
公开投标

open-end fund
开端基金

open-ended investment corporation
股份不定的投资公司

opening balance
期初结余

opening price
开盘价格；开市价

opening quotation
开市价；开市行情

opening rate
开盘汇价

operating account
营业帐目；营业帐户；经营帐目

operating agreement
营运协议

operating cost
营运成本；运作成本；操作成本

operating deficit
营业亏损；经营赤字

operating expenditure
经营开支；营运开支；营业支出

operating expenses
营运开支；营业费用

operating income
营运收入；营业收入

operating loan
经营业务所需贷款

operating profit
营业利润

operating revenue
营运收入；营业收益

operating services account
营运服务帐目

operating statement
经营收支表；营业损益表

operating surplus
经营盈余；营业盈余

operation
经营；营运；投产

operational fund
经费

operative aggregate
现行总体数字

operator
经营者；营运者；营办商

opportunity cost
机会成本

optimist
“好友”

optimum rate of expenditure
最适当支出率

option
期权；认购权；选择权；选购权

option contract
期权合约

option money
期权费

option on a futures contract
期货合约期权；期货期权

option on commodities
商品期权

option position
期权持仓量

option premium
期权金；期权溢价

optional stipulation
选择性规定

Options Clearing Corporation [Chicago]
期权结算公司〔芝加哥〕

Options Clearing House Pty Limited [Sydney]
期权结算所有限公司〔悉尼〕

Options Clearing Rules
《期权结算规则》

options market
期权市场

options market maker
期权“庄家”

options pricing model
期权定价模式

options trading
期权交易

options trading member
期权交易会员

Options Trading Rules
《期权交易规则》

order
订单；命令；买卖盘

order cheque
记名支票；抬头支票

order for payment of money
付款指令票据

order for purchase
订购书

order for redirection
转寄令

order for sale
售卖令

order of discharge
破产解除令

order of foreclosure absolute
绝对止赎令

order of mail transfer
信汇委托书

order to pay admitted debt
偿付承认债项令

order-based system
以买卖盘为基础的制度

ordinary annual contribution
经常性每年捐款

ordinary course of business
通常业务运作

ordinary creditor
普通债权人

ordinary share
普通股

ordinary share capital
普通股股本

organization expenses
开办费

Organization for Economic Co-operation and Development [OECD]
经济合作及发展组织〔经合组织〕

Organization of Petroleum Exporting Countries [OPEC]
石油出口国组织

Orient First Capital Limited
建银财务（香港）有限公司

original estimates
原来预算

original executor
原遗嘱执行人

original issue price
原本发行价

original margin
原始保证金；基本按金

original mortgagee
原承按人

original mortgagor
原按揭人

original receipt
收据正本；收条正本

original securities
原有的证券

ORIX Asia Limited
欧力士（亚洲）有限公司

ornament gold
饰金

Osaka Securities Exchange
大阪证券交易所

Oslo Stock Exchange
奥斯陆证券交易所

O.T.B. Card Co. Ltd.
海外信用卡有限公司

ounce troy
金衡安士

outflow of capital
资本外流；资金外流

outflow of fund
资金外流

outflow of money
资金外流

outgoing partner
退出的合伙人

outgoings
支出

outgoings and expenses
支出及开支

outlay
费用；开支；支出

outlying business district
市区外商业区

out-of-hours trading
在正式交易时间以外的交易

out-of-pocket expenses
实付费用；付现费用

out-of-the-money option
无价期权；价外期权

outport collection
外埠代收款项

output
产出；产值；产量

outside dealing
场外买卖；场外交易

outstanding
未偿还；尚未支付

outstanding account
未清帐项；未清帐目

outstanding allocation
应拨未拨的款项

outstanding amount
未偿还的数额

outstanding balance
未清帐款；未清余额

outstanding bill
未偿付票据；未兑现票据

outstanding borrowing
未清偿债项

outstanding claim portfolio
未决申索组合

outstanding commitment
尚未支付的承担额

outstanding derivatives contract
尚未平仓的衍生工具合约

outstanding loan
尚未清还的贷款

outstanding negotiable certificate of deposit
未兑现的可转让存款证

outstanding tax
欠税

outstanding uncapitalized interest
尚未支付且未化作本金的利息

outturn
结算；结算数字

outward documentary bill
出口跟单汇票

outward remittance
汇出汇款

over and above inflation
减除通胀因素

overall average internal rate of return
平均总体内部回报率

overall Consumer Price Index
总体消费物价指数

overall domestic export
本地产品出口总额

overall growth rate
整体增长率；总增长率

overall investment
总投资额；总体投资

overall liquidity ratio
总体流动资金比率

overall price relative
全面相对价格

overall surplus
总盈余

overall tally
全面总计

overbuying
超买；买空

over-commitment
超额承担

overdraft
透支

overdraft by banks abroad
海外银行同业透支

overdraft by banks in foreign countries
外国银行同业透支

overdraft by local banks
本港银行同业透支

overdraft by outport banks
外埠银行同业透支

overdraft of an account
户口透支

overdraft on banks
向银行同业透支

overdraft on banks abroad
向海外银行同业透支

overdraft on banks in foreign countries
向外国银行同业透支

overdraft on local banks
向本港银行同业透支

overdraft on outport banks
向外埠银行同业透支

overdraft secured
抵押透支

overdue
逾期

overdue loan
过期贷款

over-employed economy
过度活跃的经济

overhang
剩余承担；未完成的承担额；过剩额

overhead
间接费用；间接成本

overhead cost
间接成本

overheated economy
过热的经济

overheated market
过热的市场

overnight Hong Kong interbank offered rate
香港银行同业隔夜拆息率

overnight liquidity assistance
隔夜流动资金贷款

overnight margin
隔夜保证金；隔夜按金

overnight money
隔夜拆借资金；隔夜钱

overnight position
隔夜头寸

overnight rate
隔夜利率

overpaid amount
多缴数额

overpayment of contribution
多缴供款

overrun
超支

overrun cost
超额费用

Oversea-Chinese Banking Corporation Ltd.
华侨银行有限公司

overseas bank
海外银行

overseas banking corporation
海外银行法团

overseas branch
海外分行