出自 MBA智库百科()
(重定向自)
企业所得税退税(Company Income Tax Rebate)
　　企业所得税退税指按“”政策所退的。
　　当前，关于企业所得税退税的会计处理，有两种不同观点。第一种观点认为实际收到的是企业当期所得税费用的减项因素，应冲减当期的所得税费用科目；第二种认为实际收到的退税并不是企业实际经营收益，而属于获得的，应当直接进入、等科目。两者的共同点都在于坚持，不同点在于收到退税款的性质认定。
　　这两种观点或失之于偏颇，或缺少基本的理论支持。
　　因为，盈余公积是企业税后利润分配过程中产生的，则有其特定的会计处理规定，将企业所得税退税所得跳过税后利润认定环节，直接进入环节，或者进入资本公积，显然不符合规定。
　　第一，企业所得税退税所得不能认定为税后利润，不能按照税后利润分配的办法处理。税后利润的认定有其严格的程序。退税所得不是企业直接结果，而是企业前期或者当期生产经营结果的延续反映，并且一旦获得退税就处于企业的之中，与税后利润有着本质区别。至于企业当期经营是否盈利，应当将企业与企业所得税退税结合起来衡量。
　　第二，企业所得税退税所得也不能全部认定为企业当期的的减项因素。从税政策制订角度和实际操作流程看，企业所得税减免税类型较多，程序各异。受到规程的制约，不同目的的，实际操作流程不同，企业所得税退税款最终用途也不完全相同，企业实际获得的也不完全相同，具体会计处理不可能完全一致。
企业所得税退税申请表
纳税人编码：金额单位：元
申请退税类型 所属时期　　　
纳税人已纳所得税情况
所得税预缴比例已预缴金额
合计　　　
减免税类型　批准减免幅度或金额　　　　　
应减免金额　申请退税金额　　　
汇缴应退金额　
比例调整退税
按调整后比例计算的应预缴金额应退金额　　　
申请退税理由　
　　　　　　　　　　　　　　　　　　　　　纳税人（章）
经办人：　　　　　　　　　　　　　　　　　　　　　　年
本条目对我有帮助1
&&如果您认为本条目还有待完善，需要补充新内容或修改错误内容，请。
本条目由以下用户参与贡献
(window.slotbydup=window.slotbydup || []).push({
id: '224685',
container: s,
size: '728,90',
display: 'inlay-fix'
评论(共0条)提示:评论内容为网友针对条目"企业所得税退税"展开的讨论，与本站观点立场无关。
发表评论请文明上网，理性发言并遵守有关规定。
以上内容根据网友推荐自动排序生成退税用英文怎么说_沪江英语学习网
网页版学习工具
退税的英文：tax rebate参考例句：A customhouse certificate providing for the payment of a drawback.退税凭单允许支付退税的海关证明To Accelerate the Export Tax Rebate Process加快出口退税进度The refund will terminate after the year 2000. 退税将在2000年终止。 Do you have a drawback system?你们国家实行退税制度吗？Please fill out "Application form on Tax Refund of the Wuxi Local Tax Bureau".请填写《无锡市地方税务局退税申请书》。Providing proposal on imposition of definitive anti-dumping or countervailing duties or proposals on duty refund, etc就征收最终反倾销或反补贴税提出建议或就退税提出建议等。Delayed refunds would slow first-quarter growth.推迟退税会导致一季度经济增长放缓。There are an estimated eight million people currently thought to be eligible to reclaim income tax.估计现在有800万人有资格申请所得税退税。Moreover, some news said export drawback of alloy steel will possibly be abrogated.此外，有消息称，我国合金钢的出口退税也可能将被取消。：n. 税金；重负v. 向…课税；使负重担；谴责For information on taxes and filing, talk with a professional tax preparer or tax attorney.
想了解有关税收申报方面的信息,可与税务专家或者是税务律师联系。Tax cheats have declined. 偷税逃税事件已有所减少。 They hoped for a modification of English taxes. 他们希望英国能减轻税收。The newspapers denounced the new taxes.报纸通知废止新的税务。It's mandatory to pay taxes.缴税是义务性的。：n. 折扣，回扣v. 减少；打折扣There is a rebate of 1.50 if the account is settled before 31st Dec.如果账目在12月31日前结清，可有一镑半折扣。There is a rebate of 1.50 if the account is settled Before 31st Dec如果账目在12月31日前结清，可减少一镑半。PSA has said that its discounts and rebates are restricted to charges for handling empty containers.港务集团说它的折扣和回扣优惠只限于空箱处理费。Rent rebate (given by a local authority to low wage-earners)租金减免款(地方当局给予低工资者的).Usually we receive a handsome premium rebate from our underwriter at regular interval. 通常，我们可定期从保险商那里拿到一笔可观的保险费回扣。 翻译推荐：
相关热点：退税英语怎么说_百度知道
退税英语怎么说
退税的英语:drawback或者drawback for duties paid。退税的短语:refunding export taxes 出口退税customary drawback 海关退税duty drawback 关税退税tax repayment technique 退税技术drawback system&退税制度扩展资料用退税来造句:1、A customhouse certificate providing for the payment of a drawback.退税凭单允许支付退税的海关证明。2、Payment and drawback requirement.缴税及退税规定。3、The existence of a substitution drawback provision under which exporters are allowed to select particular import shipments on which drawback is claimed should not of itself be considered to convey a subsidy.对于存在允许出口商选择特定进口装运货物要求退税的替代退税规定本身，不应被视为授予补贴。4、On the Loan of Export Drawback and Account Trusteeship of Commercial Bank.试论商业银行出口退税帐户托管贷款。5、I note that I have to debit you with the sum of￡10.8 s. received for drawback of duties on the coal.惠请注意，煤的出口退税额计10英镑8先令，将记入贵方借方帐内。
采纳率：71%
退税不是买卖，不能说refund.
tax return是老外的官方用词
本回答被提问者和网友采纳
tax rebate就行
Return the tax
refund（这个也行）Tax rebate例如Please fill out Application form on Tax Refund of the Wuxi Local Tax Bureau.请填写《无锡市地方税务局退税申请书》
Tax rebate
tax rebate, 或者 tax refundment
其他4条回答
为您推荐：
您可能关注的内容
退税的相关知识
换一换
回答问题，赢新手礼包
个人、企业类
违法有害信息,请在下方选择后提交
色情、暴力
我们会通过消息、邮箱等方式尽快将举报结果通知您。金融行业术语
金融类行业术语
安全网 safety net
按可比口径 on comparable basis
按轻重缓急 to prioritize
暗补 implicit subsidy
暗亏 hidden loss
颁发营业执照 to grant a licence to
办理存款业务 to take deposits
保护农民的生产积极性 to protect farmers' incentive to produce
备付金（超额准备金） excess reserves
本外币并账 consolidation of domestic and foreign currency accounts
本外币对冲操作 sterilization operation
本位利益 departmentalism
奔小康 to strive to become well-to-do
避税（请见&逃税&） tax avoidance
币种搭配不当 currency mismatch
币种构成 currency composition
变相社会集资 disguised irregular (or illegal) fund raising
表外科目（业务） off-balance-sheet items (operation)
薄弱环节 loopholes
不变成本 fixed cost
不变价 in real terms
不动产 real estate
不良贷款（资产） non-performing loans (assets)
财务公司 finance companies
财政赤字 fiscal deficit
财政挤银行 fiscal pressure on the central bank (over monetary policy)
财政政策与货币政策的配合 coordination of fiscal and monetary policies
采取循序渐进的方法 in a phased and sequenced manner
操作弹性 operational flexibility
操纵汇率 to manipulate exchange rate
产品构成 product mix
产品积压 excessive inventory
产销率 curr (即期库存，不含前期库存) sales/outputratio
产销衔接 marketability
产业政策 industrial policy
长期国债 treasury bonds
敞口头寸 open position
炒股 to speculate in the stock market
承购包销 underwrite (securities)
成套机电产品 comple complete plant (s)
城市信用社 urban credit cooperatives (UCCs)
城市合作银行 urb municipal united banks
城市商业银行 municipal commercial banks
城乡居民收入增长超过物价涨幅 real growth in household income
持续升温 persistent overheating
重复布点 duplicate projects
重置成本 replacement cost
重组计划 restructuring plan
筹资渠道 financing channels
初见成效 initial success
出口统一管理、归口经营 canalization of exports
出口退税 export tax rebate
储蓄存款 household deposits (不完全等同于西方的 savings deposits, 前者包括活期存款，后者不包括。)
储蓄分流 diversion of household deposits
储源萎缩 decline in the availability of household savings
传导机制 transmission mechanism
从价税 ad valorem tax
从紧控制 tight control
存贷款比例 loan/deposit ratio
存款保险体系 deposit insurance system
存款货币银行 deposit money banks
存款准备金 required reserves
打白条 issue IOU
大额存单 certificate of deposit (CD)
大额提现 withdraw deposits in large amounts
大面积滑坡 wide-spread decline
大一统的银行体制 (all-in-one) mono-bank system
呆账（请见&坏账&） bad loans
呆账准备金 loan loss reserves (provisions)
呆滞贷款 idle loans
贷款沉淀 non-performing loans
贷款分类 loan classification
贷款限额管理 to impose credit ceiling
贷款约束机制 credit disciplinary (constraint) mechanism
代理国库 to act as fiscal agent
代理金融机构贷款 make loans on behalf of other institutions
戴帽贷款 ear-marked loans
倒逼机制 reversed transmission of the pressure for easing monetary condition
道德风险 moral hazard
地区差别 regional disparity
第一产业 the primary industry
第二产业 the secondary industry
the tertiary industry
递延资产 deferrable assets
订货不足 insufficient orders
定期存款 time deposits
定向募集 raising funds from targeted sources
东道国（请见&母国&） host country
独立核算 independent accounting
短期国债 treasury bills
对冲操作 ste hedging
对非金融部门债权 claims on non-financial sector
多种所有制形式 diversified ownership
恶性通货膨胀 hyperinflation
二级市场 secondary market
发行货币 to issue currency
发行总股本 total stock issue
法定准备金 reserve requirement
法人股 institutional shares
法人股东 institutional shareholders
法治 rule of law
房地产投资 real estate investment
放松银根 to ease monetary policy
非现场稽核 off-site surveillance (or monitoring)
非银行金融机构 non-bank financial institutions
非赢利性机构 non-profit organizations
分税制 assignment of cen tax assignment system
分业经营 segregation of financial business (services); division of business scope based on the type of financial institutions
风险暴露（风险敞口） risk exposure
风险管理 risk management
风险意识 risk awarenes
风险资本比例 risk-weighted capital ratios
风险资本标准 risk-based capital standard
服务事业收入 pu user's charges
扶贫 poverty alleviation
负增长 negative growth
复式预算制 double- capital and current budgetary account
改革试点 reform experimentation
杠杆率 leverage ratio
杠杆收购 leveraged buyout
高息集资 to raise funds by offering high interest
个人股 non-institutional shares
根本扭转 fundamental turnaround (or reversal)
公开市场操作 open market operations
公款私存 deposit public funds in personal accounts
公用事业 public utilities
公有经济 the state- the public sector
公有制 public ownership
工业成本利润率 profit-to-cost ratio
工业增加值 industrial value added
供大于求 sup excessive supply
鼓励措施 incentives
股份合作企业 joint-equity cooperative enterprises
股份制企业 joint-equity enterprises
股份制银行 joint-equity banks
固定资产贷款 fixed asset loans
关税减免 tariff reduction and exemption
关税减让 tariff concessions
关税优惠 preferential tariff treatment
规范行为 to regularize (or standardize)...behavior
规模效益 economies of scale
国计民生 national interest and people's livelihood
国家对个人其他支出 other government outlays to individuals
国家风险 country risk
国际分工 international division of labor
国际收支 balance of payments
国有独资商业银行 wholly state-owned commercial banks
国有经济（部门） the state-owned (or public) sector
国有企业 state-owned enterprises (SOEs)
国有制 state-ownership
国有资产流失 erosion of state assets
国债回购 government securities repurchase
国债一级自营商 primary underwriters of government securities
过度竞争 excessive competition
过度膨胀 excessive expansion
过热迹象 signs of overheating
合理预期 rational expectation
核心资本 core capital
合资企业 joint-venture enterprises
红利 dividend
宏观经济运营良好 sound macroeconomic performance
宏观经济基本状况 macroeconomic fundamentals
宏观调控 macroeconomic management (or adjustment)
宏观调控目标 macroeconomic objectives (or targets)
坏账 bad debt
还本付息 debt service
换汇成本local currency cost of export earnings
汇兑在途 funds in float
汇兑支出 advance payment of remittance by the beneficiary's bank
汇率并轨 unification of exchange rates
活期存款 demand deposits
汇率失调 exchange rate misalignment
混合所有制 diversified (mixed) ownership
货币政策态势 monetary policy stance
货款拖欠 overdue obligations to suppliers
基本建设投资 investment in infrastructure
基本经济要素 economic fundamentals
基本适度 broadly appropriate
基准利率 benchmark interest rate
机关团体存款 deposits of non-profit institutions
机会成本 opportunity cost
激励机制 incentive mechanism
积压严重 excessive inventory
挤提存款 run on banks
挤占挪用 unwarranted diversion of (financial) resources(from designated uses)
技改投资 investment in technological upgrading
技术密集型产品 technology-intensive product
计划单列市 municipalities with independent planning status
计划经济 planned economy
集体经济 the collective sector
加大结构调整力度 to intensify structural adjustment
加工贸易 processing trade
加快态势 accelerating trend
加强税收征管稽查 to enhance tax administration
加权价 weighted average price
价格放开 price liberalization
价格形成机制 pricing mechanism
减亏 to reduce losses
简化手续 to simplify (streamline) procedures
交投活跃 brisk trading
缴存准备金 to deposit required reserves
结构扭曲 structural distortion
结构失调 structural imbalance
结构性矛盾突出 acute structural imbalance
结构优化 structural improvement (optimization)
结汇、售汇 sale and purchase of foreign exchange
金融脆弱 financial fragility
金融动荡 financial turbulence
金融风波 financial disturbance
金融恐慌 financial panic
金融危机 financial crisis
金融压抑 financial repression
金融衍生物 financial derivatives
金融诈骗 financial fraud
紧缩银根 to tighten monetary policy
紧缩政策 tight financial policies
经常账户可兑换 current account convertibility
经济特区 special economic zones (SEZs)
经济体制改革 economic reform
经济增长方式的转变 change in the main source of economic growth (from investment expansion to efficiency gains)
经济增长减速moderation in economic growth
经济制裁 economic sanction
经营自主权 autonomy in management
景气回升 recovery in business activity
境外投资 overseas investment
竞争加剧 intensifying competition
局部性金融风波 localized (isolated) financial disturbance
开办人民币业务 to engage in RMB business
可维持（可持续）经济增长 sustainable economic growth
可变成本 variable cost
可自由兑换货币 freely convertible currency
控制现金投放 control currency issuance
扣除物价因素 on inflation-adjusted basis
库存产品 inventory
跨国银行业务 cross-border banking
跨年度采购 cross-year procurement
会计准则 accounting standard
来料加工 processing of imported materials for export
离岸银行业务 off-shore banking (business)
理顺外贸体制 to rationalize foreign trade regime
利率杠杆的调节作用 the role of interest rates in resource allocation
利润驱动 profit-driven
利息回收率 interest collection ratio
联行清算 inter-bank settlement
连锁企业 franchise (businesses); chain businesses
良性循环 virtuous cycle
两极分化 growpolarization in income distribution
零售物价指数 retail price index (RPI)
流动性比例 liquidity ratio
流动资产周转率／流通速度 velocity of liquid assets
流动资金贷款 working capital loans
流通体制 distribution system
流通网络 distribution network
留购（租赁期满时承租人可购买租赁物） hire purchase
垄断行业 monopolized industry (sector)
乱集资 irregular (illegal) fund raising
乱收费 irregular (illegal) charges
乱摊派 unjustified (arbitrary) levies
买方市场 buyer's market
卖方市场 seller's market
卖出回购证券 matched sale of repo
贸易差额 trade balance
民间信用 non-institutionalized credit
母国（请见&东道国&） home country
免二减三 exemption of income tax for the first two years of making profit and 50% tax reduction for the following three years
明补 explicit subsidy
明亏 explicit loss
名牌产品 brand products
内部控制 internal control
内部审计 internal audit
内地与香港 the mainland and Hong Kong
内债 domestic debt
扭亏为盈 to turn a loss-making enterprise into a profitable one
扭曲金融分配 distorted allocation of financial resources
农副产品采购支出 outlays for agricultural procurement
农村信用社 rural credit cooperatives (RCCs)
泡沫效应 bubble effect
泡沫经济 bubble economy
培育新的经济增长点 to tap new sources of economic growth
片面追求发展速度 excessive pursuit of growth
平衡发展 balanced development
瓶颈制约 bottleneck (constraints)
平稳回升 steady recovery
铺底流动资金 initial (start-up) working capital
普遍回升 broad-based recovery
配套改革 concomitant (supporting) reforms
配套人民币资金 local currency funding of...
企业办社会 enterprises burdened with social responsibilities
企业集团战略 corporate group strategy
burdened with social responsibilities
企业集团战略 corporate group strategy
企业兼并重组 company merger and restructuring
企业领导班子 enterprise management
企业所得税 enterprise (corporate) income tax
企业效益 corporate profitability
企业资金违规流入股市 irregular flow of enterprise funds into the stock market
欠税 tax arrears
欠息 overdue interest
强化税收征管 to strengthen tax administration
强制措施 enforcement action
翘尾因素 carryover effect
切一刀 partial application
清理收回贷款 clean up and recover loans
（破产）清算 liquidation
倾斜政策 preferential policy
区别对待 differential treatment
趋势加强 intensifying trend
全球化 globalization
权益回报率 returns on equity (ROE)
缺乏后劲 unsustainable momentum
绕规模贷款 to circumvent credit ceiling
人均国内生产总值 per capita GDP
人均收入 per capita income
人民币升值压力 upward pressure on the Renminbi (exchange rate)
认缴资本 subscribed capital
软贷款 soft loans
软预算约束 soft budget constraint
软着陆 soft landing
三角债 inter-enterprise arrears
善政廉政 good governance
商业贷款 commercial loans
上市公司 (publicly) listed corporations
设备利用 capacity utilization
社会保障 social security (insurance)
深层次矛盾 deep-rooted structural imbalance
审批金融机构 to license financial institutions
审慎监管 prudential supervision
生产能力闲置 unutilized capacity
生息资产 interest-bearing assets
实际利用外资 disbursemenactual inflow of foreign investment
实际有效汇率 real effective exchange rate
实时 real time
实收资本 paid-in capital
实现利润 realized profit
市场分割 market segmentation
市场经济 market economy
市场占有率（市场份额） market share
市场准入 market access (指商品和劳务的进入);market entry (指机构的审批)
市价总值 market capitalization
适度从紧 appropriately tight
适时调节 timely adjustment
收回对金融机构贷款 to recall central bank loans (to financial institutions)
税后还贷 amortization (repayment of loans) after tax
税收流失 tax erosion
税源不足 weak tax base
私营经济（私人经济） the private sector
私有制 private ownership
所有者权益 owner's equity
三角债 inter-enterprise arrears
善政廉政 good governance
商业贷款 commercial loans
上市公司 (publicly) listed corporations
设备利用 capacity utilization
社会保障 social security (insurance)
深层次矛盾 deep-rooted structural imbalance
审批金融机构 to license financial institutions
审慎监管 prudential supervision
生产能力闲置 unutilized capacity
生息资产 interest-bearing assets
实际利用外资 disbursemenactual inflow of foreign investment
实际有效汇率 real effective exchange rate
实时 real time
实收资本 paid-in capital
实现利润 realized profit
市场分割 market segmentation
市场经济 market economy
市场占有率（市场份额） market share
市场准入 market access (指商品和劳务的进入);market entry (指机构的审批)
市价总值 market capitalization
适度从紧 appropriately tight
适时调节 timely adjustment
收回对金融机构贷款 to recall central bank loans (to financial institutions)
税后还贷 amortization (repayment of loans) after tax
税收流失 tax erosion
税源不足 weak tax base
私营经济（私人经济） the private sector
私有制 private ownership
所有者权益 owner's equity
逃税（请见&避税&） tax evasion
套汇 （１）指合法： arbitrage
（２）指非法：illegal purchase of foreign exchange
剔除季节性因素 seasonally adjusted
调节流动性 to influence liquidity level
贴现窗口 discount window
同比 on year-on-over the same period of the previous year
同业拆借（放） inter-bank borrowing (lending)
同业拆借市场利率（中国） CHIBOR (China inter-bank offered rate)
同业融通票据 inter-bank financing bills
同业往来 inter-bank transactions
透支 overdraft
退税 tax refund (rebate)
头寸 position
吞吐基础货币 adjustment of monetary base
脱媒现象 disintermediation
外部审计 external audit
外国直接投资 foreign direct investment (FDI)
外汇储备 foreign exchange reserves
外汇调剂 foreign exchange swap
外汇占款 the RMB counterpart of foreithe RMB equivalent of offcial foreign exchange holdings
外向型经济 export-oriented economy
外债 external debt
外资企业 foreign-funded enterprises
完善现代企业制度 to improve the modern enterprise system
完税凭证 tax payment documentation
违法经营 illegal business
委托存款 entrusted deposits
稳步增长 steady growth
稳健的银行系统 a sound banking system
稳中求进 to make progress while ensuring stability
无纸交易 book-entry (or paperless/scriptless) transaction
物价监测 price monitoring
吸纳流动性 to absorb liquidity
稀缺经济 scarcity economy
洗钱 money laundering
系统内调度 fund allocation within a bank
系统性金融危机 systemic financial crisis
下岗工人 laid-off employees
下游企业 down-stream enterprises
现场稽核 on-site examination
现金滞留（居民手中） cash held outside the banking system
乡镇企业 township and village enterprises (TVEs)
消费物价指数 consumer price index (CPI)
消费税 excise (consumption) tax
消灭财政赤字 t to eliminate fiscal deficit
销货款回笼 reflow of corporate sales income to the banking system
销售平淡 lackluster sales
协议外资金额 committed amount of foreign investment
新经济增长点 new sources of economic growth
新开工项目 newly started projects
新增贷款credit expansion
新增就业位置 new job opportunities
信贷规模考核 review the compliance with credit ceilings
信号失真?￠2??3? information asymmetry
信息反馈 feedback (information)
信息共享系统 information sharing system
信息披露 information disclosure
信用扩张 credir expansion
信用评级 credit rating
姓&资&还是姓&社& pertaining to soc socialist or captialist
行政措施 administrative measures
需求膨胀 excessive demand
虚伪存款 window-dressing deposits
削减冗员 to shed excess labor force
寻租 rent seeking
迅速反弹 quick rebound
养老基金 pension fund
一刀切 u non-discretionary implementation
一级市场 primary market
应收未收利息 overdue interest
银行网点 banking outlets
赢利能力 profitability
营业税 business tax
硬贷款（商业贷款） commercial loans
用地审批 to grant land use right
有管理的浮动汇率 managed floating exchange rate
证券投资 portfolio investment
游资（热钱） hot money
有市场的产品 marketable products
有效供给 effective supply
诱发新一轮经济扩张 trigger a new round of economic expansion
逾期贷款 past-due loans
与国际惯例接轨 to become compatible with internationally accepted practices
与国际市场接轨 to integrate with the world market
预算外支出（收入） off-budget (extra-budgetary) expenditure (revenue)
预调 pre-emptive adjustment
月环比 on a month-on- on a monthly basis
再贷款 central bank lending
在国际金融机构储备头寸 reserve position in international financial institutions
在人行存款 deposits at (with) the central bank
在途资金 fund in float
增加农业投入 to increase investment in agriculture
增势减缓 de moderation of growth momentum
增收节支措施 revenue-enhancing and expenditure control measures
增长平稳 steady growth
增值税 value-added tax (VAT)
涨幅偏高 higher-than-d excessive growth
账外账 concealed accounts
折旧 depreciation
整顿 consolidation
政策工具 policy instrument
政策性业务 policy-related operations
政策性银行 policy banks
政策组合 policy mix
政府干预 government intervention
证券交易清算 settlement of securities transactions
证券业务占款 funding of securities purchase
支付困难 payment difficulty
支付能力 payment capacity
直接调控方式向 to increase the reliance on indirect policy instruments
间接调控方式转变
职能转换 transformation of functions
职业道德 professional ethics
指令性措施 mandatory measures
指令性计划 administered plan
制定和实施货币政策 to con to formulate and implement monetary policy
滞后影响 lagged effect
中介机构 intermediaries
中央与地方财政 delineation of fiscal responsibilities
分灶吃饭重点建设 key c key investment project
周期谷底 bottom (trough) of business cycle
周转速度 velocity
主办银行 main bank
主权风险 sovereign risk
注册资本 registered capital
逐步到位 phased implementation
逐步取消 to phase out
抓大放小 to seize the big and free the small (to maintain close oversight on the large state-ownedenterprises and subject smaller ones to market competition)
专款专用 use of funds as ear-marked
转贷 on-lending
转轨经济 transition economy
转机 turnaround
转折关头 turning point
准财政赤字 quasi-fiscal deficit
准货币 quasi-money
资本不足 under-capitalized
资本充足率 capital adequacy ratio
资本利润率 return on capital
资本账户可兑换 capital account convertibility
资不抵债 insolvency
资产负债表 balance sheet
资产负债率 liability/ ratio of liabilities to assets
资产集中 asset concentration
资产贡献率 asset contribution factor
资产利润率 return on assets (ROA)
资产质量 asset quality
资产组合 asset portfolio
资金成本 financing cost
资金到位 fully funded (project)
资金宽裕 to have sufficient funds
资金利用率 fund utilization rate
资金缺口 financing gap
资金体外循环 financial disintermediation
资金占压 funds tied up
自筹投资项目 self-financed projects
自有资金 equity fund
综合国力 overall national strength (often measured by GDP)
综合效益指标 overall efficiency indicator
综合治理 comprehensive adjustment (retrenchment); over-haul
总成交额 total contract value
总交易量 total amount of transactions
总成本 total cost
最后贷款人 lender of last resort[/size=3]
B share Ｂ股；乙类股份
BA Asia Limited 美银亚洲有限公司
BA Finance (Hong Kong) Limited 美银财务（香港）有限公司
back duty 补缴税款
back tax 补缴税款
backdoor listing “借壳”上市；“买壳”上市
back-to-back credit 对开信贷
back-to-back loan 对销贷款
backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价
bad debt 坏帐
bad debt provision 坏帐准备
bad year 歉年
bailee 受寄人
Bailiff 执达主任
Bailiff Office 执达主任办事处
bailment 委托保管
balance 差额；余额；结余
balance brought down 余额承上
balance brought forward 〔上年度〕结转；余额承前
balance carried down 余额转下
balance carried forward 〔本年度〕结转；余额移后
balance of international indebtedness 国际借贷差额；国际借贷平衡表
balance of international payments 国际收支差额；国际收支平衡表
balance of payments 国际收支差额；国际收支平衡表
Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕
balance of proceeds 收入余数
balance of trade 贸易差额
balance sheet 资产负债表
balance sheet date 结算日
balance with other banks 存放银行同业的结余
balanced budget 平衡预算
balancing allowance 结余免税额
balancing charge 结余课税
Bali International Finance Limited 百达利财务有限公司
Banca Commerciale Italiana S.p.A. 意大利商业银行
Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.
Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.
Bangkok Bank Public Company Limited 盘谷银行
bank acceptance 银行承兑汇票
bank account 银行帐户
bank account holder 银行帐户持有人
bank balance 银行结余
bank book 银行存摺
bank cashier order 银行本票
bank code 银行暗码
bank draft 银行汇票
Bank Examiner 银行审查主任
Bank for International Settlements 国际结算银行
bank guarantee 银行担保
bank lending 银行贷款
bank liquidity 银行流动资金
bank loan 银行贷款
Bank Melli Iran 伊朗国家银行
bank note 银行纸币；钞票
bank note handling fee 处理纸币的手续费
bank note lawfully issued 合法发行的银行纸币
bank note payable to bearer on demand 凭票要求付款予持票人的纸币
bank note transaction 货币交易
bank notes rate 现钞汇率
Bank of America (Asia) Limited 美国（亚洲）银行有限公司
Bank of America NT & SA 美国银行
Bank of Ayudhya Public Company Limited 大城银行
Bank of China 中国银行
Bank of China Group 中银集团
Bank of Communications 交通银行
Bank of East Asia, Limited 东亚银行有限公司
Bank of England 英伦银行
Bank of Fukuoka Ltd. 冈银行
Bank of India 印度银行
Bank of Montreal 加拿大满地可银行
Bank of Nova Scotia 加拿大丰业银行
Bank of Scotland 苏格兰银行
Bank of Taiwan 台湾银行
Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行
bank rate 银行利率；银行贴现率；银行牌价
bank service charges 银行手续费；银行服务费
bank statement 银行结单
Bank, The [magazine] 《银行家杂志》
bank trading day 银行营业日
banker 银行家；银行业者；银行
banker's acceptance 银行承兑汇票
banker's authority 银行权能
banker's book 银行簿册
bankers' clearing house 银行票据交换所；银行票据结算所
banker's draft 银行本票；银行汇票
banker's order 银行付款委托书；银行本票
banker's record 银行记录
Bankers Trust Company 美国信孚银行
banker's undertaking 银行承诺
Banking Advisory Committee 银行业务谘询委员会
Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕
banking business 银行业务
Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》
Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕
banking facility 银行融资；银行服务
banking licence 银行牌照
Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕
Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕
Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕
Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕
Banking Supervision Review Committee 银行监管检讨委员会
banking supervisory authority 银行监管当局
banking system 银行体系
bank-related broker 与银行有关的经纪
bankrupt 破产；破产人
bankruptcy court 破产法庭
Bankruptcy Estates Account 破产人产业帐户
bankruptcy notice 破产通知书
bankruptcy order 破产令
bankruptcy petition 破产呈请书
bankruptcy proceeding 破产法律程序
bank's buying rate 银行买价
bank's selling rate 银行卖价
Banque Nationale de Paris 法国国家巴黎银行
Banque Worms 法安银行
Barclays Bank plc 柏克莱国际银行
bargain hunting 趁低吸纳；在低价位购入
Barings crisis 霸菱危机
base 基数；基值；基准；基础
base cost 基准费用
base date 基准日期；基日
base index 基本指数
base of valuation 估值基准
base period 基期；评税基期
base rate 基本利率；基本汇率
base year 基准年；基年
baseline 基线
baseline expenditure 基线开支
baseline-plus forecast 基线开支及额外开支预测
base-weighted Laspeyres index 基本加权的拉斯佩尔指数
base-year average price 基年平均价格
basic allowance 基本免税额
basic personal allowance 基本个人免税额
basic salary 基本薪金；底薪
basic value 基本值
basic wage 基本工资；底薪
basis 标准；基准；差价〔有价证券〕
basis of assessment 评税标准；评税根据
basis of consolidation 帐项综合算法
basis of valuation of property 财产估价准则
Basle Agreement 《巴塞尔协议》
Basle Capital Accord 《巴塞尔资本协定》
Basle capital adequacy requirement 巴塞尔资产充足要求
Basle Committee 巴塞尔委员会
Basle Committee on Banking Supervision 巴塞尔银行监管委员会
Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式
Basle Concordat 《巴塞尔协定》
Basle Payments Committee 巴塞尔支付委员会
Basle standardized approach 巴塞尔标准计算方法
Bauhinia design coin 洋紫荆硬币
Bayerische Landesbank Girozentrale 巴伐利亚州银行
BCA Finance Limited 中亚财务有限公司
BCOM Finance (Hong Kong) Limited 交通财务有限公司
BDNI Finance Limited 印尼商业财务有限公司
bear 看淡股市者；“淡友”；抛空投机者
bear bond 熊债券
bear market 熊市；跌市；淡市；空头市场
bear position 空仓
bearer 持票人
bearer bill 不记名汇票
bearer bond 不记名债券
bearer certificate 不记名票据
bearer cheque 不记名支票；来人支票
bearer instrument 不记名文书
bearer securities 不记名证券
behaviour 走势；表现；行为
Belgian Franc [BEF] 比利时法郎
below-the-line account 线下帐目
benchmark 基准
benchmark database 基准数据库
benchmark entry point 基准起薪点
benchmark estimate 基准估计数字
benchmark revision 基准数字修订
benchmark survey 基准统计
benchmark yield curve 基准收益率曲线
beneficial holding 实益股份；实益持股量
beneficial interest 实益权益
beneficial interest in property 财产的实益权益
beneficial interest in shareholding 所持实益股份
beneficial owner 实益拥有人
beneficial ownership 实益拥有权
beneficial shareholding 实益股份
beneficially interested 享有实质权益
beneficially owned 实益拥有
beneficially owned share 实益股份
beneficiary 受益人；受惠人；受款人；受惠国
beneficiary under a trust 信托受益人
benefit 利益；福利；津贴；保险赔偿费
benefit of contract 合约利益
Bergen Bank 卑尔根银行
best lending rate 最优惠贷款利率
Best Practice Guide 《最佳执行指引》
Best Practice Guide on Financial Disclosure by Authorized Institutions 《认可机构披露财务资料的最佳执行指引》
beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数
bets and sweeps tax 博彩及彩票税
betterment 不动产增值；修缮经费
betterment income 资产增值收入
betterment profit 以资产增值方法计算的利润额
betting duty 博彩税
bid 叫价；出价；投标；提出拨款申请；买盘
bid price 买价；投标价格；收购价
bid rate 买价；投标价；拆入息率
bidder 竞投人
BII Finance Company Limited 印尼国际财务有限公司
bilateral agreement 双边协议；双边协定
bilateral meeting 双边会议
bilateral netting agreement 双边净额结算协议
bilateral repurchase agreement 双边回购协议
bill 票据；帐单；汇票；条例草案
bill acceptance 票据承兑
bill broker 票据经纪
bill discounting company 票据贴现公司
bill for clearing 交换票据；结算票据
bill in a set 汇票联票
bill of exchange 汇票
bill of lading [B/L] 提单
bill of sale [B/S] 卖据；动产抵押据
bill payable after sight 见票后付款汇票
bill payable on demand 凭票要求付款的汇票
bill purchased 出口押汇；买入票据
bill receivable 应收票据
Bills of Exchange Law 《票据法》
blank endorsement 空白背书；不记名背书
blanket insurance 总括保险；综合保险；统保
blanket policy 总括保险单；统保单
block 交易单位〔证券〕；大宗股票；集团
block allocation 整体拨款；整笔拨款
block capital grant 整笔非经常补助金
block discount policy 折扣统保单
block grant 整笔补助金
block grant system 整笔补助金制度
block offer [securities] 整批发售〔证券〕
block vote 整体拨款
blue chip 蓝筹股；优质股票
board lot 交易单位；上牌单位；“一手”
Board of Governors of the International Monetary Fund 国际货币基金组织理事会
Board of Governors of the World Bank 世界银行理事会
Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局
Board of Inland Revenue 税务委员会
Board of Review [inland revenue] 税务上诉委员会
Board of Trade Clearing Corporation [Chicago] 交易所结算公司〔芝加哥〕
Board of Treasury 库务管理委员会
board trading 上板式买卖
BOCI Capital Limited 中银国际融资有限公司
body corporate 法团；法人团体
Bogor Declaration 《茂物宣言》
bogus transaction 虚假交易
bona fide mortgage 真正抵押
bona fide transaction 真正交易
bona vacantia 无主财物
bond 债券；担保契据；担保书；债权证明书
bond denominated in Hong Kong dollars 以港元为本位的债券；港元债券
bond fund 债券基金
bond rating 债券评级
bonded warehouse 保税仓
bonus 花红；红利；奖金
bonus issue 红股发行
bonus share 红股
book 簿册；帐簿
book and paper 簿册及文据
book close date 截止过户日期
book debt 帐面债项
book entry 帐面记录
book loss 帐面亏损；帐面损失
book of account 帐簿
book profit 帐面利润
book reserve 帐面储备
book value 帐面价值
book-keeping transaction 帐面交易
boom year 经济高度增长年；景气年份
booming market 旺市；好市；景气市场
boost 上扬
borrow 借入
borrowed fund 借入资金
borrowed stock 被借用证券
borrower 借用人；借款人；借方
borrowing 借款；借贷；举债
borrowing and lending of stocks 借用及借出证券
borrowing power 借贷权；借款能力
borrowing upon stock 以公债形式借取款项
bottom out 见底回升；停泻回升
bottom price 最低价；底价
bought and sold note 买卖单据
bought note 买货单
braking effect 抑制效果
branch 部；分行；支行
branch registration certificate 分行登记证
branch registration fee 分行登记费
breach of trust 违反信托
break clause 终止条款；中断条款
breakdown 分成细目；明细表；分类细帐；分项数字
break-even 收支平衡；收支相抵；损益两平
break-even point 收支平衡点；损益平衡点
Bretton Woods Agreement 《布雷顿森林协定》
Bretton Woods System 布雷顿森林制度
brief fee 诉讼费；承办费
broad definition of money supply 广义货币供应
broker 经纪
brokerage 经纪费；经纪佣金
brokerage charges 经纪费；经纪佣金
brokerage house 经纪行
Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕
Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划〔忠诚保险计划〕
broker's firm 经纪行
broker's representative 经纪代表
brought to credit 入帐
Brussels Stock Exchange 布鲁塞尔证券交易所
Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》
bucketing “对敲”；利用顾客资金买空卖空
bucketing offence “对敲”罪行
budget 财政预算案；预算
budget booklet 预算案小册
Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕
Budget Concluding Speech 《财政预算案总结演词》
budget cycle 财政预算案编制周期
Budget Day 财政预算案发表日
budget debate 财政预算案辩论
budget deficit 财政预算赤字
budget exercise 财政预算案编制工作
budget guideline 财政预算案准则；财政预算案指引
budget guideline ratio 财政预算案准则比率
budget proposal 财政预算案建议
budget revenue 财政预算案收入
budget revenue measure 财政预算案税收措施；财政预算案收入措施
Budget Speech 《财政预算案演词》
budget strategy 财政预算策略
budget surplus 财政预算盈余
budgetary and cost control 预算与成本管制
budgetary criterion 开支预算准则
budgetary deficit 财政预算赤字
budgetary guideline 财政预算指引
budgetary implication 财政预算的影响
budgetary innovation 财政预算新措施
budgetary management 财政预算管理
budgetary policy 财政预算政策
budgetary position 财政预算状况
budgetary strategy 财政预算策略
budgetary system 财政预算制度
budgeted cost 预算成本
budgeted for surplus 预算盈余
building cost index 建造成本指数
built-in control of the money supply 货币供应的内在调节功能
built-in stabilizer 内在稳定因素；内在稳定措施
bulk buying 大宗采购；大批购买
bulk transfer 大额股票转名
bull 看好股市者；“好友”；买空投机者
bull bond 牛债券
bull market 牛市；升市；旺市；多头市场
bull position 长仓
bullion broker 金银经纪
bullion market 金银市场
Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处
buoy up 上升
buoyant 活跃；蓬勃；坚挺；保持高价〔股票〕
buoyant market 市况活跃
bursary 助学金；补助金
business 商业；业务
business address 营业地址
business association 业务协会
business bank account 银行营业户口
business concession 特许经营权
business cycle 商业周期；经济周期；商业循环
business day 营业日；交易日
business expenses 营业开支；营业费用
business for profit 牟利业务
business hour 营业时间
business income 营业收入
Business Manager [Companies Registry] 业务经理〔公司注册处〕
business of exchange currencies 货币兑换业务
business of taking deposits 接受存款业务
business plan 业务计划
business record 业务记录
business recovery 业务重整
business registration application form 商业登记申请表
business registration certificate 商业登记证
business registration fee 商业登记费
business registration inspector 商业登记督察
business registration number 商业登记号码
Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕
Business Registration Officer 商业登记主任
business sector 商界
business sentiment 营商意欲
business taxation 商业课税
business turnover 营业额
business undertaking 商业经营
business-friendly 方便商界；有利营商；利于商界运作
buy low and sell high 低价买入而高价卖出
buy order 买盘
buyer's market 买家市场
buyer's price 买价；买方出价
buy-in 补进；补仓
buying rate 买入价；买入汇率
calendar year figure 历年数字
call 催缴通知；认购期权
call deposit 通知存款；活期存款
call loan 短期同业拆借；通知贷款
call margin 补仓；追加保证金
call market 短期同业拆放市场
call money 短期同业拆借；活期贷款
call option 认购期权；看涨期权
call price 赎回价格；提前赎回价
call warrant 认购认股权证；回购认股权证
callable share 可收回股份；可兑付股份
called up share capital 已催缴股本
Canadian Dollar [CAD] 加拿大元
Canadian Eastern Finance Limited 加拿大怡东财务有限公司
Canadian Imperial Bank of Commerce 加拿大帝国商业银行
cancellation price 取消费
capital 资本；资金
Capital Accord 《资本协定》
capital account 资本帐；非经常帐
capital account commitment balance 资本帐承担额结余
Capital Adequacy Directive [CAD] 《资本充足指引》
capital adequacy ratio [CAR] 资本充足比率
capital allowance 资本免税额
capital alteration 资本变更
capital and liabilities ratio 资本负债比率
capital and liquidity requirement 资本与流动资金的规定
capital appreciation 资本增值
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕
capital assets 资本资产
capital at risk 风险资本
capital base 资本基础；资金基础
capital charges 资本支出；资本费用
capital commitment 资本承担
capital contribution certificate 出资证明书
capital convergence 划一资本充足比率
capital cost 资本成本；建设成本；建设费用
capital cover 资本保证
capital deficit 资本亏绌；资本赤字
capital divided into shares 资本分成股份
capital element 资本因素；资本部分
capital equipment 资本设备
capital expenditure 资本开支；非经常开支
capital expenses 资本费用
capital financing 筹集资本；以非经常收入支付非经常开支的结算
capital flow 资金流量
capital formation 资本形成；集资
capital formation figure 资本组合数字
capital fund 资本基金
capital gain 资本增益；资本增值
capital gains tax 资本增值税
capital goods 资本财货；资本货物
capital grant 非经常补助金；非经常拨款；建设补助金
capital grant cycle 建设补助金周期
capital injection 注入资本；注资
capital input 投入资本
capital intensity 资本密集度
capital intensive 资本密集
capital investment 资本投资
Capital Investment Fund 资本投资基金
capital loss 资本损失
capital maintenance 资本保值；资本保留
capital market 资本市场；资金市场
capital market instrument 资本市场票据
capital money 资本款项
capital money subject to a trust 信托财产资本
capital movement 资本流动
capital nature 资本性质
capital outlay 资本支出
capital portion 资本部分
capital profit 资本利润
capital project 基本工程项目；非经常开支项目
capital receipt 资本收入
capital redemption 资本赎回
capital redemption business 资本赎回业务
capital redemption contract 资本赎回合约
capital redemption reserve 资本赎回储备
capital reduction 资本减缩；减资
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削减计划〔香港联合交易所有限公司〕
capital repayment 偿还资本
capital reserve 资本储备；后备资本
capital revenue 资本收益；非经常收入
capital spending 资本开支；资本支出；非经常开支
capital stock 股本
capital stock subscription 认缴股本；认购股本
capital subsidy 建设津贴；基本建设津贴
capital subvention 非经常资助金
capital sum 资本额
capital tax 资本税
capital transfer tax 资本转移税
capital turnover 资本周转率
capital value 资本价值
capital works project 基本工程项目
Capital Works Reserve Fund 基本工程储备基金
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作
capitalization 资本化；资本总额
capitalization of interest 利息化作本金
capitalized interest 化作本金的利息
capitalized loan 转作资本的贷款
capitalized value 资本还原值；资本化价值
capitation grant 按人计算的补助金
captive insurance business 专属自保保险业务
car insurance 汽车保险
Caribbean Development Bank 加勒比开发银行
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 意大利嘉利堡银行
cartel 同业联盟；卡特尔
cartelized rates system 联营式利率制度
cash 现金；现款
cash accounting system 现金会计制度
cash acquisition 以现金投资所得的资产
cash allowance 现金津贴
cash assets 现金资产
cash at bank 银行现金；银行存款
cash balance 现金结余
cash basis 现金收付制；收付实现制
cash basis accounting 现金收付制会计；收付实现制会计
cash bonus 现金红利
cash book 现金出纳帐；现金簿
cash client 现金客户
cash commission rebate 现金回佣
cash compensation 现金补偿
cash contribution 现金承担额；现金分担额
cash cost 直接费用；现金成本
cash coupon 现金礼券
cash credit 现金信贷
cash deficit 现金赤字
cash deposit and withdrawal 现金收支
cash disbursement journal 现金支出日记簿
cash disbursement slip 现金支出传票；现金支出单
cash flow 现金流量；银根
cash flow lending 流动现金放款；无抵押融资
cash flow statement 现金流量表；现金流动表
cash flow surplus 现金流量盈余
cash in hand 库存现金；手头现金
cash in till 备用现金
cash in transit 运送中现金；在运现金
cash input 投入现金
cash input figure 现金投入数字
cash limit 现金支出限额；现金限额
cash margin 现金保证金
cash market 现货市场；现金交易市场
cash offer 现金要约；现金补偿额
cash payment 现金付款；现金支付
cash position 现金头寸
cash price 现金价格
cash receipts journal 现金收入日记簿
cash receiving slip 现金收入传票；现金收入单
cash settlement 现金结算
cash surplus 现金盈余
cash with order 订货付现；凭票即付
cashier's order 银行本票
cashier's order outstanding 未承兑的银行本票
cash-limited subhead 有现金支出限额的分目
cash-sweep 现金彩票活动
casual client “散客”；“散户”
CCASS Depository 中央结算系统证券存管处
CCIC Finance Limited 中芝兴业财务有限公司
cedant 分出者
ceding company 分出公司
ceding insurer 分出保险人
ceiling 上限
ceiling price 最高限价
central bank 中央银行
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》
central banking 中央银行业务
central banking function 中央银行职能
Central Clearing and Custodian System 中央结算及托管系统
Central Clearing and Depository System 中央结算及存管系统
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕
central clearing house 中央结算所
central clearing system 中央结算制度；集体交收系统
central custody system 中央托管系统
central depository 中央存管处
central depository system 中央证券存管制度
Central Moneymarkets Unit [CMU] 债务工具中央结算系统
central rate 中央汇率；中心汇率
Central Registration Hong Kong Limited 香港中央证券登记有限公司
Central Tender Board 中央投标委员会
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统
centralized budgetary and payments system 集中预算及支付制度
centred 12-month moving average 十二个月定位移动平均数
certificate of approval 批准证明书
certificate of beneficial entitlement to property 资产权益证书
certificate of compliance 合格证明书；合约完成证明书
certificate of deposit [CD] 存款证
certificate of exemption from estate duty 豁免遗产税证明书
certificate of incorporation 公司注册证书；法团注册证书
certificate of incorporation of registered trustees 注册受托人法团证书
certificate of indebtedness [CI] 负债证明书
certificate of insurance 保险证书
certificate of interest 权益证明书；息票
certificate of means 资产证明书
certificate of participation 参与证明书
certificate of payment of profits tax 缴付利得税证明书
certificate of preference 特惠税证
certificate of rateable value 应课差饷租值证明书
certificate of registration 登记证书；注册证明书
certificate of satisfaction 清偿证明书
certificate of transfer 转让证明书
certificate to bearer 不记名证明书
certification 核证
certification fee 核证费
certified cheque 经银行证明可兑现的支票
certified public accountant [CPA] 执业会计师
certified statement 经证明的报表
cessation of business 停业
cession 分保
C.F. Finance Company Limited 浙一财务有限公司
chance 机会；中彩机会
Chang Hwa Commercial Bank, Ltd. 彰化商业银行
change of domicile 迁册
change to estimates 修订预算
change to the approved estimates of expenditure 核准开支预算的变动
charge 费用；押记；抵押
charge number 税单号码
charge on assets 资产的征税
charge upon general revenue 从政府一般收入中拨款支付
chargeable 可予征收；应课税的
chargeable agreement for sale 可予征收印花税的买卖协议
chargeable income 应课税入息
chargeable normal trading receipt 应课税的一般营业收入
chargeable profit 应课税利润
chargeable to tax 应课税
charged to... 记入……帐目
chargee 承押记人
charge-holder 受押人
Charges Section [Companies Registry] 押记注册组〔公司注册处〕
charging order 押记令
chargor's right 押记人的权利
charitable donation 慈善捐款
charitable trust 慈善信托
charity property 慈善财产
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司
charter 章程；特许权
charter of incorporation 成立章程
chartered accountant 特许会计师
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕
Chartered Institute of Public Finance and Accountancy [United Kingdom] 特许公共财政及会计学会〔英国〕
charterer 承租人
Chase Manhattan Asia Limited 美国大通亚洲有限公司
Chase Manhattan Bank 美国大通银行
chattels 实产
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司
Che Hsing Finance Company Limited 浙兴财务有限公司
check-and-balance system 制约平衡制度
Chekiang First Bank Limited 浙江第一银行
cheque 支票
Chiao Yue Finance Company Limited 侨裕财务有限公司
Chiba Bank, Ltd. 千叶银行
Chicago Board of Options Exchange 芝加哥期权交易所
Chicago Board of Trade 芝加哥交易所
Chicago Mercantile Exchange 芝加哥商品交易所
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕
child allowance 子女免税额
China & South Sea Bank Limited 中南银行
China Affairs Committee [Hong Kong Futures Exchange Limited] 中国事务委员会〔香港期货交易所有限公司〕
China concept stock 中国概念股
China Construction Bank 中国建设银行
China Development Division [Stock Exchange of Hong Kong Limited] 中国发展科〔香港联合交易所有限公司〕
China Economic News 《中国经济新闻》
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕
China State Bank Limited 国华商业银行
Chinatrust Commercial Bank, Limited 中国信托商业银行
Chinese Association of Deposit-taking Companies 华资接受存款公司公会
Chinese Bankers Club, Hong Kong 香港银行华员会
Chinese Banks' Association 香港华商银行公会
Chinese Gold and Silver Exchange Society 金银业贸易场
Chinese New Year bonus 年奖；年终花红
chit fund 银会
Chiyu Banking Corporation Limited 集友银行有限公司
Chiyu Finance Company Limited 集友财务有限公司
Cho Hung Finance Limited 朝兴金融有限公司
choses in action 无形动产；据法权产
chronological book 序时帐簿
Chubu Securities Finance Company 中部证券金融公司
Chung Khiaw Bank Limited 崇侨银行
Chung Nan Finance Company Limited 中南财务有限公司
Chuo Trust & Banking Co., Ltd. 中央信托银行
Chuo Trust Asia Limited 中央信托亚洲有限公司
Citibank, N.A. 万国宝通银行
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司
Citicorp International Limited 万国宝通国际有限公司
civil debt 民事债项
Civil Service Pension Reserve Fund 公务员退休金储备基金
claim 申索；索偿；债权
claim equalization fund 申索平衡基金
claim for refund of property tax 申请发还物业税
claim of debt 债权申索
claim on bank 对银行的债权
claim to dividend 摊还债款申索
claimant 申索人；索偿人
claims statistics 申索统计数字
class of insurance business 保险业务类别
class of property 财产类别
claw-back 递减率
clearance cost 清拆成本
clearing 结算；票据交换；清算
clearing account 结算帐户
clearing and settlement system 结算和交收系统
clearing balance 结算差额
clearing bank 结算银行
clearing cheque 交换支票
clearing house 结算所；票据交换所
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所
clearing member 结算会员
Clearing Members' Fund 结算会员基金
clearing participant 结算参与者
clearing rebate 结算费用的回佣
Clearing Rules [SEHK Options Clearing House Limited] 《结算规则》〔联交所期权结算所有限公司〕
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕
Clerk to the Board of Review 税务上诉委员会书记
client 客户；委托人；当事人
client agreement 客户协议
client confidentiality 客户保密的责任
client money 客户款项
client statement 客户结单
clients fund 客户资金
close 结算；收市；收盘
close a position 平仓；轧平头寸
close company 股份不公开的公司
close higher 收市时价位较高
close lower 收市时价位较低
close mixed 收市时荣辱互见
close of exchange 交易所停市
close of financial year 财政年度终结
close out 平仓
close out a long position 平长仓
close out a short position 平空仓
close steady 收市时价格稳定
close the gap 弥补差距
closed position 平仓
closed-end investment corporation 股份固定的投资公司
close-out price 抛售价格
closing account 决算帐户
closing balance 期终结余；收市结余
closing price 收市价；收盘价
closing quotation 收市价；收市行情
closing rate 收市汇价；收盘汇率
closing transaction 平仓交易
clothing levy 成衣税
club deposit 零存整付存款
Code of Aid 《资助则例》
Code of Banking Practice 《银行营运守则》
Code of Best Practice [Stock Exchange of Hong Kong Limited] 《最佳应用守则》〔香港联合交易所有限公司〕
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕；《操守准则》〔香港期货交易所有限公司〕
Code of Conduct for Persons Registered with the Securities and Futures Commission 《证券及期货事务监察委员会注册人操守准则》
code of practice 实务守则；经营守则；执业守则
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》
Code on Pooled Retirement Funds 《集资退休基金守则》
Code on Share Repurchases [Share Repurchase Code] 《公司购回本身股份守则》〔《股份购回守则》〕
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》
co-debtor 共同债务人
co-financing scheme 共同融资计划
cognizance 证明令
coin replacement programme 硬币取缔计划
coin set 套装硬币
coinage 硬币
Coinage Security Fund 硬币发行基金
cold call 主动与准客户接触
collapse in prices 价格下泻；价格下挫；价格暴跌
collateral 抵押品
collateral bond 担保债券
collateral loan 抵押贷款
collateral security 附属抵押品
collection 征收；收取
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕
collection of betting duty 收取博彩税
Collection Office [Inland Revenue Department] 收税处〔税务局〕
collective consumption 集体消费
Collector 收税主任
Collector of Rates 差饷征收官
Collector of Stamp Revenue 印花税署署长
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕
combined surplus 合并盈余
combined visible and invisible trade account 有形及无形贸易合并帐目
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕
commemoration coin 具纪念性的硬币
commencement of winding-up 清盘开始
commerce and industry sub-index 工商分类指数
commercial activity 商业活动
commercial bank 商业银行
Commercial Bank Act of Norway 《挪威商业银行法》
Commercial Banks Law 《商业银行法》
commercial borrowing 商业借款
Commercial Code of Japan 《日本商法》
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕
commercial invoice 商业发票
commercial letter of credit 商业信用证
commercial loan 商业贷款；商业放款
commercial paper 商业票据
commercial paper market 商业票据市场
commercial registry 商业登记处
commercial return 商业回报
commercial sale 商业销售
commercialization 商品化
commercially viable 具商业利益；有利可图
Commerzbank AG 西德商业银行
commission 佣金；委员会
Commission des Operations de Bourse of France 法国证券事务监察委员会
commission house 佣金行；代办行
commission payable 须付的佣金
commission rebate 佣金回扣
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕
Commissioner of Banking 银行监理专员〔银监专员〕
Commissioner of Estate Duty 遗产税署署长
Commissioner of Inland Revenue 税务局局长
Commissioner of Insurance 保险业监理专员
Commissioner of Rating and Valuation 差饷物业估价署署长
commitment 承担；已承担的开支；承担额；承担项目
commitment fee 承诺费
Committee of the Hong Kong Association of Banks 香港银行公会委员会
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会
Committee on Payment System [Hong Kong Monetary Authority] 支付系统委员会〔香港金融管理局〕
Committee on Unit Trusts [Securities and Futures Commission] 单位信托委员会〔证券及期货事务监察委员会〕
Commodities Dealers' Deposit Fund 商品交易商按金基金
Commodities Trading Commission 商品交易事务监察委员会
commodity 商品
commodity classification 商品分类法
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕
commodity dealer 商品交易商
commodity exchange 商品交易所
Commodity Exchange Compensation Fund 商品交易所赔偿基金
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕
commodity flow method 商品流动法；商品流通法
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕
commodity futures contract 商品期货合约
commodity market 商品市场
commodity tax 商品税
commodity trading adviser 商品交易顾问
commodity trading adviser's representative 商品交易顾问代表
commodity trading advisory contract 商品交易顾问合约
commodity warrant 商品期权证
commodity-based investment 以商品为基础的投资
common fund 共同基金
common property 分权共有财产
common share 普通股
common stock 普通股
Commonwealth Bank of Australia 澳洲联邦银行
Commonwealth Development Corporation 英联邦发展公司
Commonwealth Finance Ministers Conference 英联邦财长会议
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金
Commonwealth income tax 英联邦入息税
Commonwealth Preference 英联邦特惠制
communal property 公有财产；公有产业
communication expenses 通讯费用
Community Preference 欧共体特惠制
commutation of pension 退休金的折算
commuted gratuity 折算酬金
commuted pension gratuity 经折算的退休酬金
Companies Act [United Kingdom] 《公司法令》〔英国〕
Companies Handbook 《上市公司手册》
companies inspector 公司检查员
Companies Liquidation Account 公司清盘帐户
Companies Ordinance: Information to be Included in a Rights Issue Prospectus 《公司条例：供股章程须载有的资料》
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》
Companies Registration Officer 公司注册主任
Companies Registry 公司注册处
Companies Registry Trading Fund 公司注册处营运基金
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕
Company Formation and Enforcement Division [Companies Registry] 公司成立及条例执行部〔公司注册处〕
company in which the public are substantially interested 由公众拥有相当权益的公司
company limited by guarantee 担保有限公司
company limited by shares 股份有限公司
company register 公司登记册
company registration fee 公司注册费
company with limited liability 有限法律责任的公司
company's memorandum 公司组织章程
company's reserve 公司储备
comparative advantage 比较优势；比较利益
compensation 补偿金；赔偿
Compensation Committee [Stock Exchange of Hong Kong Limited] 赔偿委员会〔香港联合交易所有限公司〕
compensation from insurance 保险赔偿
compensation fund 赔偿基金
compensation fund levy 赔偿基金征费
compensation rate 补偿率
Compensation Review Committee 赔偿检讨委员会
compensation scheme 赔偿计划
compensation trade 补偿贸易
compensation value 补偿值
compensatory payment 补偿付款
competition and pricing strategy 竞争与定价策略
competitive edge 竞争优势
competitive price 具竞争力的价格
competitive tender 竞争性投标
Compliance Committee [Stock Exchange of Hong Kong Limited] 监察委员会〔香港联合交易所有限公司〕
component of expenditure 开支组成部分
Composite Consumer Price Index 综合消费物价指数
composite index 综合指数
composite rating 综合评级
composite return form 综合报税表
Composite Securities and Futures Bill 《证券及期货综合条例草案》
composite tax return 综合报税表
composition 组合成分；债务重整协议
composition of earnings 收益组合成分
compound increase 复合增加率；复合增长率
compound interest 复利
compounding or arranging debtor 正就债务作重整或偿还安排的债务人
comprador note 买办票据
comprador order 买办付款令票
comprehensive income tax 综合所得税
comptroller 审计主任
compulsory liquidation 强制清盘
compulsory winding-up 强制清盘
computation 计算；计算表
computational procedure 计算方法
computer audit programme 电脑审计程序；电脑核数程序
concentrated position 集中持仓量
concentration risk 资金集中风险；集中融资风险
concept stock 概念股
concession 特许权；宽减措施；优惠
concession contract 特许经营权合约
concessionary rate 优惠率
concordat 协定；契约；国际监管条约
condition 条件
conditional endorsement 附有条件的背书
conditional offer 有条件要约
conditional sale agreement 有条件售卖协议
conditions of tender 投标章程
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》
conduct of business standard 业务操守准则
Confidentiality Understandings 保密谅解文件
confirmation letter 确认书
confirmation of mail transfer 信汇证明书
Confirmation of Payment 已缴税证明书
confirmed letter of credit 保兑信用证
confirming bank 保兑银行
confiscation order 没收令
connected transaction 关连交易
consensus capitalism 共识资本主义
conservative investor 保守投资者
consideration 代价；对价；约因
consideration issue [listing method] 代价发行〔上市方式〕
consideration other than cash 现金以外的代价
consignee 收货人；代售人
consignment 托运；寄售
consignor 付货人；托运人；寄售人
consolidated account 综合帐目
consolidated account expenditure 综合帐目开支
consolidated balance sheet 综合资产负债表
consolidated cash deficit 综合现金赤字
consolidated cash surplus 综合现金盈余
consolidated enterprises sectorial index 综合企业分类指数
consolidated net earnings 综合净收益；综合净盈利
consolidated net profit 综合净利润；综合纯利
consolidated policy 综合保单
consolidated price 综合价格
consolidated profit and loss account 综合损益帐；综合损益表
consolidated public sector expenditure 公营部门综合开支
consolidated revenue account 综合收入帐
consolidated shareholders' fund 综合股东资金
consolidation of shares 股份合并
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期
consortium company 财团公司
consortium loan 银团贷款
constant dollar figure 固定币值
constant market price 固定市价
constant price 固定价格
constant price series 固定物价计算数列
constant rate 固定比率
constituent stock 成分股
constitution 章程；组织章程
construction output 建造产出量
constructive trust 法律构定信托
consultant accountant 顾问会计师
consultant's fee 顾问费
Consultation Paper on Proposed Regulation on Share Margin Financing 《监管股票按贷财务的建议谘询文件》
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 《有关联交所检讨董事资格的程序的谘询文件》
consumer behaviour 消费者行为
Consumer Council 消费者委员会
consumer credit financing operation 消费者信贷业务
consumer demand 消费者需求
consumer durables 耐用消费品
consumer expenditure 消费开支
consumer goods 消费品
consumer market 消费市场
consumer price 消费物价
Consumer Price Index [CPI] 消费物价指数
Consumer Price Index (A) 甲类消费物价指数
Consumer Price Index (B) 乙类消费物价指数
Consumer Price Index Classification System 消费物价指数分类法
Consumer Price Index Report 《消费物价指数月报》
Consumer Price Index series 消费物价指数系列
consumer price inflation 消费物价上涨
Consumer Representative Action Fund 消费者集体诉讼基金
consumer sentiment 消费意欲
consumer spending 消费开支；消费支出
consumption expenditure 消费开支
consumption pattern 消费模式
consumption product 消费产品
consumption tax 消费税
contango 交易延期费；延期交割费；期货溢价
contingencies warrant 紧急拨款令；应急支款授权书
contingency 应急费用；意外开支准备金
contingency allowance 应急准备金
contingency sum 应急费用；意外开支准备金
contingent assets 或有资产
contingent debt 或有债权；待确定债务
contingent interest 待确定的权益
contingent liabilities 或有负债
contingent profit 或有利润
contingent right 或有的权利
continue to hold a deposit 继续持有存款
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕
continuing rent 连续租金
continuing trustee 留任受托人
continuous licensing system 长期持牌制度
Continuous Net Settlement System [CNS System] 持续净额交收系统
contra account 对销帐户
contra flow 资金回流
contra item 对销项目
contra transfer 对销转拨
contract 合约
contract for difference 差价合约
contract for service 服务合约
contract for settlement 平仓合约
contract note 成交单据
contract of copartnery 合伙合约
contract of indemnity 弥偿合约
contract of insurance 保险合约
contract of reinsurance 再保险合约
contract price 合约价格
contracting party 订约人；立约人；缔约国
contractual agreement 合约协议
contractual commitment 合约承担
contractual joint venture 合约式联营企业
contractual mutual fund 合约互惠基金
contractual right 合约权利
contractual savings fund 合约储蓄基金
contributed surplus 实缴资本盈余
contribution 出资；供款；捐款；分担款项
contribution account 供款帐户
contribution to gross domestic product 在本地生产总值中所占比率
contribution to investment 出资额
contribution to pension fund 退休金供款
contributor 供款人；出资人；捐助人
contributory 分担人
contributory scheme 供款计划
contrived cessation of business 有预谋的停业
control 控制权；控制；管制
control of a company 公司的控制权；公司控股权
control of business 业务的控制权
controlled company 受控制公司
controller 控制人；控权人；会计长
controller of an authorized institution 认可机构控权人
controlling company 控股公司
controlling interest 控制权益；控股权益
controlling officer 管制人员
controlling officer's report 管制人员报告
controlling shareholder 控股股东；持有控股权的股东
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》
conventional lending 传统放款；常规放款
conversion 兑换；换算；转换〔证券〕
conversion factor 换算因数
conversion of stock 公债的转换
conversion rate 兑换率；换算率；转换价格〔证券〕
convertibility 可兑性；兑换性；自由兑换
convertibility undertaking 兑换保证
convertible 可兑换；可换股
convertible currency 可兑换货币
convertible debenture 可转换债权证
convertible loan stock 可转换股的债权股额
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额
conveyance 转易；转易契；财产转让证书
conveyance of pr