财务英语字典.doc

vested reversionary bonus
既得的复归红利

vesting date
归属日期

vesting order
归属令

viability
健全性；稳健性；财政上可行性

Vienna Stock Exchange
维也纳证券交易所

Vietnam Finance Company Limited
越南财务有限公司

virement
转帐

visible trade
有形贸易

visible trade account
有形贸易帐

visible trade deficit
有形贸易逆差

visible trade gap
有形贸易差额

volatility
波动不定；股价波动

volume index
物量指数

volume of business
营业总额

volume of trading
交投量；交易量

volume of transaction
成交额；交易量

voluntarily surrender
自愿交回

voluntary agreement
无偿协议

voluntary chargeable agreement for sale
可予征收印花税的无偿买卖协议

voluntary code
自律守则

voluntary disclosure of tax evasion
自动表白逃税情形

voluntary disposition
无偿产权处置

voluntary liquidation
自动清盘

voluntary settlement
无偿授产安排

voluntary winding-up
自动清盘

vote
拨款

vote on account
临时拨款

vote on account warrant
临时拨款令；临时支款授权书

vote on supplementary warrant
追加备付款项令；追加支款授权书

voting of fund
拨款

voting share
有表决权股份

voucher
凭单；支款凭证；付款凭证；付款凭单

W:

wage
工资

waiver
宽免；豁免；放弃

waiver of fees
宽免费用

waiver of loan
免除还款

warehouse
仓库

warrant
认股权证；拨款令；支款授权书

warrant exercisable
可行使的认股权证

warrant exercised [listing method]
行使认股权证〔上市方式〕

warrant issue prospectus
认股权证发行章程

warrant stock
认股权证；认购股权证书

warrant to subscribe
认购权证

wash sale
虚假销售；对销交易

Wayfoong Credit Limited
丰授信财务有限公司

Wayfoong Finance Ltd.
丰财务有限公司

wayward and erratic movement
反覆及不正常的变动

weak
疲弱；偏软

weak consumer spending
消费疲弱

wealth effect
财富效应

weight
权数

weighted average
加权平均数

weighted average of exchange rate
汇率的加权平均数

weighted market capitalization
加权资本市值；加权市价总值

weighted mean salary
加权平均薪金

weighting system of the Consumer Price Index
消费物价指数的权数模式

well-capitalized
资本雄厚

Wellington Stock Exchange
惠灵顿证券交易所

West Germany's Commerzbank Index
西德商银指数

Westdeutsche Landesbank Girozentrale
西德意志州银行〔西德银行〕

Western European economies of greatest reference to Hong Kong
与本港经济最有关系的西欧国家

Western industrialized economy
西方工业国家

Westpac Banking Corporation
西太平洋银行

whitewashed transaction
清洗交易

wholesale bank
批发银行

wholesale banking
批发银行业务

wholesale tax
批发税

wholly-owned subsidiary
全资附属公司

W.I. Carr Indosuez Capital Asia Limited
惠嘉融资亚洲有限公司

wider margin of variation
较大幅度的偏差

width of two tax bands
两个税阶的幅度

wilful evasion
蓄意逃税

will
遗嘱；意愿

winding-up
清盘；结束

winding-up order
清盘令

winding-up petition
清盘呈请

winding-up proceeding
清盘程序

Windsor Declaration
《温莎声明》

Wing Hang Bank Ltd.
永亨银行有限公司

Wing Hang Finance Company Limited
永亨财务有限公司

Wing Lung Bank Limited
永隆银行有限公司

Wing Lung Finance Limited
永隆财务有限公司

Winnipeg Commodities Exchange
温尼伯商品交易所

Winnipeg Commodity Clearing Limited
温尼伯商品结算有限公司

with recourse letter of credit
有追索权信用证

withdrawal of offer
撤回要约

withholding tax
预扣税；预扣税项

without-profit business
不可分红业务

with-profit business
可分红业务

workforce
工作人口

working balance
周转余额；营运结余

working capital
营运资金；周转资金

Working Group on Corporate Governance [Stock Exchange of Hong Kong Limited]
公司管治工作小组〔香港联合交易所有限公司〕

Working Group on Financial Facilities
财政设施工作小组

Working Group on Hong Kong's Economic Relationship with China
香港与中国经济关系工作小组

Working Group on New Market Development [Stock Exchange of Hong Kong Limited]
新市场发展工作小组〔香港联合交易所有限公司〕

Working Party on Financial Disclosure
财务资料披露工作小组

Working Party on Payment and Settlement System
支付及交收系统工作小组

working population
工作人口

Works Account
工程帐

World Bank
世界银行

World Bank Group
世界银行集团

World Bank/International Monetary Fund Annual Meeting
世界银行／国际货币基金组织年会

World Competitiveness Report 19XX [published by the International Institute for Management Development and the World Economic Forum]
《一九ＸＸ年世界竞争力报告书》〔由国际管理发展研究所与世界经济论坛出版〕

World Economic Forum
世界经济论坛

World Gold Council
世界黄金协会

World Trade Organization [WTO]
世界贸易组织〔世贸组织〕

worldwide profit
来自世界各地的利润

wound-up company
清盘公司

write back
拨回；回记

write down
减记

write off
注销；撇帐

write up
增记

written commitment
书面承担

written-down value
折余价值

written-down value on disposal
变卖时折余价值

X :

Y:

Yamaguchi Bank, Ltd.
山口银行

Yankee bond
扬基债券；美国本土债券

Yasuda Trust & Banking Co. Ltd.
安田信托银行

Yasuda Trust Asia Pacific Limited
安田信托亚太有限公司

year of assessment
课税年度；估价年度

year preceding a year of assessment
课税年度的上一年

yearly rent
年租

year-on-year growth rate
逐年增长率

year-to-year percentage increase
逐年增长的百分率

"yee wui"
义会

yield
收益；收益率

yield curve
收益率曲线

yield of dividend
股息率；股息收益率

yield to maturity
到期收益率

Yien Yieh Commercial Bank Ltd.
盐业银行

Yien Yieh Finance Company Ltd.
盐业财务有限公司

Yuen Long Industrial Estate Loan
元朗工业贷款

Z:

zaibatsu [Japanese]
财阀〔日语〕；大财团

zero coupon bond
无息债券

zero growth
零增长

zero-based budgeting
零基预算

zonal charge
分区收费

Zurich Stock Exchange
苏黎世证券交易所