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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现金流量预测CertificateinInternalAuditing内部审计证书CertificateinManagementAccounting管理会计证书CertificatePublicAccountant注册会计师Costaccounting成本会计Externalusers外部使用者Financialaccounting财务会计FinancialAccountingStandardsBoard财务会计准则委员会Financialforecast财务预测Generallyacceptedaccountingprinciples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管理会计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Assets资产Businessentity企业个体Capitalstock股本Corporation公司Costprinciple成本原则Creditor债权人Deflation通货紧缩Disclosure批露Expenses费用Financialstatement财务报表Financialactivities筹资活动Going-concernassumption持续经营假设Inflation通货膨涨Investingactivities投资活动Liabilities负债Negativecashflow负现金流量Operatingactivities经营活动Owner'sequity所有者权益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清偿能力Stable-dollarassumption稳定货币假设Stockholders股东Stockholders'equity股东权益Windowdressing门面粉饰Account帐FinancialTerms(4)财务术语(汉英对照)股东权益equityinterest股东权益小组【证监会】ShareholdersGroup【SFC】股息率dividendyield股息单dividendwarrant股票出借人stocklender股票承押人stockpledgee股票非流动化immobilisationofsharecertificate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】stockborrowingandlendingpositioninformationpage【Teletext】股票期货stockfutures股票期权stockoption;equityoption股票期权系统TradedOPtionsSystem(TOPS)股票期权参考教育站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StockLendingAccount股票归还stockreturn股价不动时回报standstillreturn股价敏感资料price-sensitiveinformation股权equityinterest;shareholding芝加哥交易所ChicagoBoardofTrade(CBOT)芝加哥商品交易所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】BigBang【UK】金融工具financialinstrument金融中介现象financialintermediation金融中介机构/团体financialintermediary金融市场financialmarket《金融市场检讨报告》ReportonFinancialMarketReview金融行动专责委员会FinancialActionTaskForce(FATF)《金融服务法令》【英国】FinancialServicesAct【UK】金融服务网络FinNet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gilt-edgedsecurities长仓longposition;bullposition附加自动对盘终端机用家additionalAMSterminaluser附寄结单服务的股份独立户口【中央结算系统】StockSegregatedAccountwithStatementService[CCASS]附带执行买卖盘【伦敦交易所】contingentorder【LSE】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abnormalitem非成立为有限公司的注册人士unincorporatedregisteredperson非即日平仓交易overnighttrade非实时数据delayeddata非受监管发行人unregulatedissuer非所有者权益变动表statementofnon-ownermovementinequity非金钱佣金softcommission非金钱利益soft-dollarbenefits非执行董事non-executivedirector非常重大的收购事项verysubstantialacquisition非现货月恒生指数期货合约non-spotmonthHangSengIndexfuturescontract非登记持有人non-registeredholder非结算的期权买卖参与者/非结算参与者/【期权买卖】Non-ClearingOptionsTradingParticipant;Non-ClearingParticipant(NCP)【optionstrading】非经常项目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-LinkedSubsidy)Treasury【MainlandChina】保留意见qualifiedopinion保管人custodian保障安排securityarrangement《保障投资者条例》ProtectionofInvestorsOrdinance保险业监理专员CommissionerofInsurance保险业监理处OfficeoftheCommissionerofInsurance保荐人sponsor《保荐人标准守则》ModelCodeforSponsors《保荐人声明》Sponsor'sDeclaration保荐经纪sponsoringbroker保证warranty保证人guarantorFinancialTerms(5)财务术语(汉英对照)保证金margin保证金客户marginclient保证金保险范围比率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GuaranteeFund「保护偿付」规则【期权】Payout-ProtectionRule【options】信心保证书comfortletter信用评级creditrating信息交流exchangeofinformation信托人trustee信贷credit信贷风险creditrisk信贷评级creditrating信贷管制creditcontrol信贷紧缩creditsqueeze信贷额度*creditlimit前收市价previousclosingprice《宣誓及声明条例》OathsandDeclarationsOrdinance客户户口clientaccount客户身分规则【证监会】ClientIdentityRule【SFC】客户服务器结构clientserverarchitecture客户协议书/合约client'sagreement客户按金clientmargin待转名股份streetnamesharecertificate后备资料复原软件filebackup-restoremacro后备联线通讯线路backupinteractiveline后进先出lastin,firstout(LIFO)后勤办公室backoffice恒生100HangSeng100(HS100)恒生中国内地流通指数HangSengMainlandFreefloatIndex(HSMLFI)恒生中国内地综合指数HangSengMainlandCompositeIndex(HSMLCI)恒生中国企业指数（恒生国企指数）HangSengChinaEnterprisesIndex(HSCEI)恒生亚洲指数HangSengAsiaIndex(HSAI)恒生指数HangSengIndex(HSI)恒生香港大型股指数HangSengHKLargeCapIndex(HSHKLI)恒生香港小型股指数HangSengHKSmallCapIndex(HSHKSI)恒生香港中型股指数HangSengHKMidCapIndex(HSHKMI)恒生香港中资企业指数（中资企业指数）HangSengChin