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1、AccountingTerms常用会计词汇Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会Audit审计Balancesheet资产负债表Bookkeepking簿记Cashflowprospects现金流量预料CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理睬计证书CertificatePublicACCOUnIanl注册会计师Costaccounting成本会计Externa
2、lusers外部运用者Financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预料Genera11yacceptedaccountingprinciples公认会计原则General-purposeinformation通用目的信息GovernmentAccountingOffice政府会计办公室Incomestatement损益表InstituteofInternalAuditors内部审计师协会InstituteofManagementAccountants管理睬计师协会Inte
3、grity整合性Internalauditing内部审计Internalcontrolstructure内部限制结构InternalRevenueService国内收入署Internalusers内部运用者Managementaccounting管理睬计Returnofinvestment投资回报Returnoninvestment投资削劳SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequatio
4、n会计等式Articulation勾稽关系Assets资产Businessentity企业个体Capitalstock股本Corporation公司Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Going-concernassumption持续经营假设Inflation通货膨涨Investingactivities投资活动1.iabilities负债Negativecashflow负现金流量Operatingactivitie
5、s经营活动Ownersequity全部者权益Partnership合伙企业Positivecashflow正现金流量Retainedearning留存利润Revenue收入Soleproprietorship独资企业Solvency清偿实力Stable-dollarassumption稔定货币假设Stockholders股东Stockholdersequity股东权益Windowdressing门面粉饰Account帐FinancialTermS(4)财务术语(汉英比照)股东权益equityinterest股东权益小组【证监会】ShareholdersGroup(SFC股息率dividendy
6、ield股息单dividendwarrant股票出借人slocklender股票承押人stockpledgee股票非流淌化immobiIisationofsharecertificate股票非实物化dematerialisationofsharecertificate股票按贷财务活动sharemarginfinancing股票借贷stockborrowingandlending股票借贷数额资料页【大利市】stockborrowingandlendingpositioninfo11nationpageTeletext股票期货stockfutures股票期权stockoption：equityop
7、tion股票期权系统TradedOPtionsSystem(TOPS)股票期权参考教化站StockOptionsReferenceEducator(SCORE)股票期权从业员专业课程ProfessionalCourseforEquityOptionsPractitioners股票登记费scripfee股票贷出户口Stock1.endingAccount股票归还stockreturn股价不动时回报standstillreturn股价敏感资料price-sensitiveinformation股权equityinterest;shareholding芝加哥交易所ChicagoBoardofTrad
8、e(CBOT)芝加用商品交易所ChicagoMercantileExchange(CME)芝加哥期权交易所ChicagoBoardOptionsExchange(CBOE)近价盘aboutorder金银业贸易场ChineseGoldandSilverExchangeSociety金银证券交易所TheKamNganStockExchange金融大改革【英国】Bigfk11gUK金融工具financialinstrument金融中介现象financialintermediation金融中介机构/团体financialintermediary金融市场financialmarket金融市场检讨报告Re
9、portonFinancialMarketReview金融行动专费委员会FinancialActionTaskForce(FATF)金融服务法令【英国】FinancialServicesActl.K金融眼务网络FinNel金融租赁*financiallease金融基建督导委员会TheSteeringCommitteeontheEnhancementofFinancialInfrastructure金融期货financialfutures金融机构financialinstitution金边证券gi11-edgedsecurities长仓longposition：bul1position附加自动对
10、盘终端机用家additionalMSterminaluser附寄结单服务的股份独立户口【中心结算系统】StockSegregatedAccountwithStatementServiceCCASS附带执行买卖盘【伦敦交易所】contingentorderI.SE附属公司subsidiary附属贷款subordinatedloan非上市可交易股份tradingonlystocks非中介化disintermediation非市场庄家的交易non-market-makingtransaction非正常项目abnorma1item非成立为有限公司的注册人士unincorporatedregistere
11、dperson非即日平仓交易OVCrnighttrade非实时数据delayeddata非受监管发行人unregulatedissuer非全部者权益变动表statementofnon-ownermovementinequity非金钱佣金softcommission非金钱利益soft-dollarbenefits非执行董事non-executivedirector特别重大的收购事项verysubstantialacquisition非现货月恒生指数期货合约non-spotmonthHangSengIndexfuturescontract非登记持有人non-registeredholder非结算的
12、期权买卖参及者/非结匏参及者/【期权买卖】Non-ClearingOptionsTradingParticipant：Non-ClcaringParticipant(NCP)optionstrading特别常项目extraordinaryitem非认可负债non-rankingliabilities非整手买卖盘round-lot-plusorder保本信托基金guaranteedunittrust保本产品capitalpreservationproduct保本证CapitalProtectedInstrument(CPI)保值公债【中国内地】PublicDebt(Inflation-1.ink
13、edSubsidy)TreasuryMainlandChina保留看法qualifiedopinion保管人custodian保障支配securityarrangement保障投资者条例ProtectionofInvestorsOrdinance保险业监理专员CommissionerofInsurance保险业监理处OffiCeoftheCommissionerofInsurance保荐人sponsor保荐人标准守则ModelCodeforSponsors保荐人声明Sponsor,sDeclaration保荐经纪sponsoringbroker保证warranty保证人guarantorFin
14、ancialTermS(5)财务术语(汉英比照)保证金margin保证金客户marginclient保证金保除范树比率margincoverageratio保证金借贷活动marginfinancing保证金价值marginvalue保证金证券交易户口MarginSecuritiesTradingAccount保证金融资marginfinancing保证基金GuaranteePundf爱护偿付规则【期权】Payout-ProccctionRule(options信念保证书comfortletter信用评级creditrating信息沟通exchangeofinformation伯托人truste
15、e信贷credit信贷风险creditrisk信贷评级creditrating信贷管列creditcontrol信贷装缩creditsqueeze(贷额度creditlimit前收市价Prcviousclosingpricc宣誓及声明条例3Oa(hsandDeclarationsOrdinance客户户口clientaccount客户身分规则【证监会】ClientIdentityRule(SFC)在户服务器结构clientscncrarchitecture客户协议书/合约clientsagreement客户按金cliunlmargin待转名股份*strcctnameshareCCilifiCatC后备资料夏原软件macroki备联线通讯妙路backupinterac(iveline后进先出lastin.firstout(1.IFO)后勤办公室backoffice恒生
