金融英語詞匯aflatpercentagerateofincome統一比率的所得稅稅率alongposition多頭部位，利多形勢alongposition多頭寸；買進的期貨合同aputoptiononadebtsecurity債務證券的賣出期權asalesslip簽購單據，售貨清單ashortposition空頭部位，短缺頭寸ashortposition空頭；賣出的期貨合同ataxreturn稅務申報表abnormaldepreciation特別折舊abnormalspoilage非正常損壞aboriginalcost原始成本acceptancebank票據承兌行acceptancemethod承兌方式acceptancerisks承兌風險acceptingbank承兌銀行accessoryrisks附加保險，附加險accidentinsurance意外保險（不包括海上，火災和人壽險）accommodationoffunds資金融通accompanyvt.附帶，伴隨，陪同accountcharges賬戶費用accountcurrent(A/C,a/c)往來帳戶accountnumber(A/N)帳號accountstatement帳戶清單accountingexposure會計風險accountingrisks會計風險accountingvalue帳面價值accountsofassured保險帳戶accruedbondinterest應計債券利息accrueddepreciation應計折舊accrueddividend應計股利acknowledgementofdeclaration(underop預約保險申報確認書activesecurities熱頭股票，活躍的證券actualcashvalue（保險用語）實際現金價值actualrate實際匯率adaptiveexpectations適應性預期additionalinsurance加保，附加保險additionalreserve追加準備金adjustablepolicy可調整的保險單adjustablepremium可調整的保險費adjusteddebitbalance已調整的借方余額advancepaymentofpremium預繳保險費advance-declinetheory漲跌理論adverseexchange逆匯、逆匯兌adviceofdrawing提款通知書advisingbank通知銀行affiliatedbank聯行affiliatedperson關聯人aftermarket次級市場agentforcollection托收代理銀行AgriculturalBankofChina中國農業銀行agriculturalloans農業貸款agricultural（animalhusbandry）tax農（牧）業稅allowancefordoubtfuldebt備抵呆帳款項alternative(either/or)order選擇指令AmericanExpresscard運通卡Americanterms美國標價法amountinfigures小寫金額amountinwords大寫金額annualmembershipdues年費applicationformforabankingaccount銀行開戶申請書appointedbank外匯指定銀行appreciationofexchangerate匯率升值arbitrage套利arbitrage套購，套利，套匯arbitrageofexchange套匯arbitrageofexchangeorstock套匯或套股arbitrageopportunity套價機會arbitragerisks套匯風險asagent做代理asprincipal做自營AsianDevelopmentFund(ADB)亞洲開發銀行askprice=askingprice=offerprice出售價，報價，開價，出價ask-bidsystem競價系統assessmentofloss估損assetsinsurance資產保險assignmentofpolicy保單轉讓assumptionofrisk承擔風險asymmetry不對稱atowner'srisk風險由貨主負擔at-the-closeorder收盤指令at-the-market按市價at-the-money平值期權at-the-opening(openingonly)order開盤指令auctionmarketplace拍賣市場automatedtellermachines(24hoursaday)自動取款機（24小時服務）automatictransfersbetweenaccounts自動轉帳average平均數babybond小額債券backspreads反套利backwardation現貨溢價balancen.結余，差額，平衡bankbalance存款余額bankbalanceoverrequiredreserves超出法定（必備）儲備的銀行存款余額bankdeposit銀行存款BankofChina中國銀行BankofCommunications交通銀行bankofdeposit存款銀行bankofthegovernment政府的銀行banker'sassociation銀行協會banker'sbank中央銀行banker'sguarantee銀行擔保bank'sbuyingrate銀行買入價bank'ssellingrate銀行賣出價bankswithbusinessdealingwiththecenter中央銀行的往來銀行Barclaycard巴克萊銀行信用卡baserate基本匯價basisorder基差訂單basisrisk基差風險bearmarket熊市bearoperation賣空行為bearraiders大量拋空者beneficialowner受益所有人beneficiaryofinsurance保險金受益人best-effortsoffering盡力推銷（代銷）發行bidandaskprices買入和賣出價bidandaskspread買賣差價bidprice=buyingprice買價bid-askspread遞盤虛盤差價bigboard大行情牌bigslump大衰退（暴跌）bill-payingservices代付帳款blackmarket黑市blackmarketfinancing黑市籌資blackmoney黑錢blanketmortgage總括抵押blockpositioner大宗頭寸商blowout暢銷blue-chipstocks藍籌股boardofarbitration仲裁委員會boardofgovernors理事會bondfund債券基金borrowingfromaffiliates向聯營公司借款borrowingpowerofsecurities證券貸款能力borrowingrisks借款風險boughtdeal包銷breadandbutterbusiness基本業務breadthindex寬度指數break-even不虧不盈，收支相抵breakout突破bridgingfinance過渡性融資broker經紀人，掮客brokerage經紀人傭金brokerage經紀業；付給經紀人的傭金brokeragefirm經紀商（號）broker'sloan經紀人貸款brokinghouse經紀人事務所buildingagreement具有約束力的協定buildingtax（taxonconstruction）建筑稅bullish行情看漲businessinsurance企業保險businessrisk營業風險businesssavings企業儲蓄businesstax營業稅businesstermloan企業長期貸款bust-uprisks破產風險buyer'srisks買方風險call(option)買方期權，看漲期權callandputoptions買入期權和賣出期權callforfunds控股、集資callloantransaction短期拆放往來callmarket活期存款市場callmoney拆放款calloptionsonanequity權益（證券）的買入期權call-options認購期權cancellation取消cancellationmoney解約金cap帶利率上限的期權capitalassets資本資產capitallease資本租賃capitalmarket信貸市場、資本市場capitalresources資本來源capitalsurplus資本盈余capitaltransfer資本轉移capitalturnoverrate資本周轉率cardissuinginstitution發卡單位carefullyselectedapplicant經仔細選定的申請人cargoinsurance貨物保險cash現金，現款v.兌現，付現款cashacheque支票兌現cashaccount現金帳戶cashadvance差旅預支款cashagainstbilloflading憑提單付現cashagainstdocuments（C.A.D.）憑單付現，憑單據付現金=documentagainstcashcashandcarry付現自運；現金交易和運輸自理；現購自運商店cashandcarrywholesale付現自運批發cashassets現金資產cashaudit現金審核cashaudit現金審核，現金審計cashbalance現金余額，現款結存cashbasis現金制cashbasis現金制，現金基礎cashbasisaccounting現金收付會計制cashbeforedelivery（C.B.D.）空貨前付款，付款后交貨，付現款交貨cashbonus現金紅利cashbook現金簿；現金帳；現金出納帳cashboy送款員cashbudget現金預算cashcard1（銀行）自動提款卡cashcard2現金卡cashclaim現金索賠cashcollectionbasis收現法，收現制cashcredit活期信用放款，現金付出cashcreditslip現金支出傳票cashcurrency現金通貨cashcycle現金循環，現金周期cashday付款日cashdebitslip現金收入傳票cashdepartment（商業機構中的）出納部=counting-housecashdeposit現金存款；保證金cashdepositascollateral保證金，押金cashdesk（商店、飯館的）付款處cashdisbursements現金支出cashdiscount(c.d.)現金折扣，付現折扣=settlementdiscountcashdispenser（美）自動提款機=cashomatcashdividend現金股利cashdown即付，付現cashequivalentvalue現金等值，現金相等價值cashflow資金流動cashflow現金流動cashflowstream現金流（量）cashholdings庫存現金cashholdings庫存現金cashinadvance(c.i.a.)預付現金cashinbank存銀行現金，銀行存款cashinhand（商行的）手頭現金，庫存現金=cashonhandcashintransit在途現金，在運現金cashintransitpolicy現金運送保險單cashintreasury庫存現金cashinvoice現購發票cashitems現金帳項，現金科目cashjournal現金日記簿cashliquidity現金流動（情況）；現金周轉cashloan現金貸款cashmanagementservices現金管理業務cashmarket現金交易市場，現貨市場，付現市場cashnexus現金交易關系cashonarrival貨到付現，貨到付款cashonbank銀行存款；銀行付款；現金支票付款cashondeliver(C.O.D)（英）交貨付款，現款交貨＝collectondeliverycashondelivery(COD)交割付款cashorder（C/O）現金訂貨cashpaidbook現金支出簿cashpayment現金支付cashpayment現金付款，現付cashpaymentsjournal現金支出日記帳cashposition頭寸cashposition現金狀況，現金頭寸cashprice現金售價，現金付款價格cashpurchase現購，現金購買cashrailway（商店中的）貨款傳送線cashratio現金比率cashreceipts(CR)現金收入cashreceiptsjournal現金收入日記帳cashrecords現金記錄cashregister現金登記機，現金收入記錄機，收銀機cashremittance匯款單；解款單cashremittancenote現金解款單，解款單cashrequirement現金需要量cashreserve現金儲備（金）cashresources現金資源，現金來源cashresources(reserves)現金準備cashsale現售，現金銷售=salebyrealcashcashsaleinvoice現銷發票，現售發票cashsettlement現金結算，現匯結算cashshortandover現金尾差，清點現金余差；現金短溢cashslip現金傳票cashstatement現金報表，（現金）庫存表cashticket現銷票，門市發票cashtransaction現金交易cashverification現金核實，現金核查cashvoucher現金憑單；現金收據cashwithorder（c.w.o.,C.W.O.訂貨時付款，訂貨付現，落單付現cashwithoutdiscount付現無折扣cashyielddiscount現金獲利率，現金收益率cash-and-carryarbitrage現貨持有套利cashier出納員，收支員cashier'scheque(C.C.)銀行本票=cashier'sordercentralrate中心匯率（一國貨幣對美元的匯率，并據此計算對其他貨幣的匯率）certificateofbalance存款憑單CertificateofDeposits(CDs)大額定期存款單certificatedsecurity實物證券certificatesofdeposit(CDs)大面額存款單certifyingbank付款保證銀行changehands交換，換手charteredbank特許銀行chattel動產chattelmortgage動產抵押chattelmortgage動產抵押chattelmortgagebond（美）動產抵押（公司）債券chattelpersonal（私人）動產chattelreal準不動產（土地權等）checkcertificate檢驗證明書checkdeposit支票存款checklist（核對用的）清單checksheet對帳單checkingaccount支票帳戶checkingdeposits支票存款，活期存款checkingreserve支票現金儲備checkstand（超級市場的）點貨收款臺cheque(payable)tobearer來人支票，不記名支票chequebook支票簿chequebookstub支票簿存根chequecard支票卡chequecollection支票兌取chequecollector支票兌取人chequecrossed劃線支票chequecrossedgenerally普通劃線支票chequecrossedspecially特別劃線支票chequedeposit支票存款chequedrawer支票出票人chequeholder支票執票人chequeonlyforaccount轉帳支票chequepayableatsight見票即付支票chequeprotector支票銀碼機chequerate票據匯兌匯率，票匯價格=sightrate,shortratechequeregister支票登記簿chequereturned退票，退回的支票chequesigner支票簽名機chequestub支票存根chequetoorder記名支票，指定人支票ChinaInvestmentBank中國投資銀行circulationrisks流通風險circulationtax（turnovertax）流轉稅citybank城市銀行claimarefound索賠cleancollections光票托收clearingbank清算銀行clearinghouse清算所clearinghouse清算公司，票據交換所closeout平倉，結清（賬）closedandmortgage閉口抵押closingorder收市價訂單closingrate收盤價closingtransaction平倉交易collar帶利率上下限的期權collateralloan抵押借款collectingbank托收銀行collectingbank托收銀行collectingbank代收行collectioninstructions委托（托收的）單據collectionitems托收業務，托收項目collectionoftradecharges托收貨款collectiononcleanbill光票托收collectionondocuments跟單托收collectionorder托收委托書collectionrisk托收風險collectionrisks托收風險collectionservice托收服務collective-ownedenterprisebonustax集體企業獎金稅collective-ownedenterpriseincometax集體企業所得稅commercialandindustrialloans工商貸款commercialdeposit商業存款commercialpaper商業票據commercialpaperhouse經營商業票據的商號commercialrisk商業風險commercialterms商業條件commission傭金commodityfutures商品期貨commodityinsurance商品保險commoncollateral共同擔保commonfund共同基金commonstock普通股commontrustfund共同信托基金compensatoryfinancing補償性融資competitiverisks競爭風險compositedepreciation綜合折舊compoundinterest復利compoundrate復利率compoundratedeposit復利存款comprehensiveinsurance綜合保險condominium公寓私有共有方式confirmingbank保兌銀行congestionarea震蕩區congestiontape統一自動行情顯示conservatismandliquidity穩健性與流動性consortiumbank銀團銀行constructurerisk建設風險consumerfinancing消費融資contingentrisks或有風險contractmoney合同保證金contractsize合約容量contractsofdifference差異合約contractualvalue合同價格controlledrates控制的匯率converge集聚，（為共同利益而）結合一起conversion匯兌、兌換convertiblecurrency可兌換的貨幣cooling-offperiod等待期cooperativefinancing合作金融corneringthemarket操縱市場corners壟斷corporatedeposits法人存款correspondent代理行costofmaintenance維修費counter-inflationpolicy反通貨膨脹對策cover彌補，補進（賣完的商品等）cover彌補（損失等）；負擔（開支）；補進（商品或股票等）；保險coverage承保險別；保險總額；范圍保險coverageratio償債能力比率cover-note暫保單；投保通知單credit信用，信貸creditaccount(C.A.,C/A)賒帳=openaccount2creditagreement信貸協定creditamount信貸金額；賒帳金額；信用證金額creditanalysis信用分析creditbalance貸方余額，結欠，貸余creditbank信貸銀行creditbeneficiary信用證受益人creditbusiness賒售，信用買賣creditbuying賒購creditcapital信貸資本creditcards信用卡creditcontrol信用控制creditcontrolinstrument信用調節手段creditexpansion信用擴張creditextendingpolicy融資方針creditfacility信用透支creditlimit信用額度creditrestriction信用限額creditrisk信用風險creditunion信用合作社creditorbank債權銀行cropup(out)出現，呈現crosshedge交叉套做crosshedging交叉保值cumdividend附息cumrights含權cumulativepreferredstock累積優先股currencyfutures外幣期貨currencyfuturescontract貨幣期貨合約currentfund流動基金currentfuturesprice現時的期貨價格currentratio流動比率customize按顧客的具體要求制作customsduty（tariffs）關稅D/D(Banker'sDemandDraft)票匯dailyinterest日息dailylimit每日漲（跌）停板dateofdelivery交割期dealers批發商deathandgifttax遺產和贈與稅debtofhonour信用借款debtorbank借方銀行decision-makingunderrisk風險下的決策deed契約deedtax契稅deferredsavings定期存款deficitcovering彌補赤字deficit-coveringfinance赤字財政deflation通貨緊縮deliverydate交割日demandpullinflation需求拉動通貨膨脹demand-depositorchecking-accounts活期存款或支票帳戶depositaccount(D/A)存款帳戶depositatcall通知存款depositbank存款銀行depositmoney存款貨幣depositrate存款利率depositturnover存款周轉率depreciationrisks貶值風險derivativedeposit派生存款deriveddeposit派生存款designatedcurrency指定貨幣deutschemarks(=DM)西德馬克devaluationofdollar美元貶值developer發展商DevelopmentBank開發銀行developmentfinancing發展融資devise遺贈dieintestate死時沒有遺囑Dinerscard大萊信用卡directexchange直接匯兌directfinancing直接融資directhedging直接套做directleases直接租賃directtaxation直接稅discountcredit貼現融資discountmarket貼現市場discountonbills票據貼現discountpaid已付貼現額discountedcashflow凈現金量discountingbank貼現銀行dishonourrisks拒付風險disintermediation脫媒distantfutures遠期期貨diversification分散投資dividends紅利documentoftitle物權單據documentarycollection跟單托收DocumentsagainstAcceptance,D/A承兌交單DocumentsagainstPayment,D/P付款交單domesticcorrespondent國內通匯銀行domesticdeposit國內存款domesticexchange國內匯兌doubleleasing雙重租賃doublemortgage雙重抵押doubleoption雙向期權DowJonesaverage道·瓊斯平均數downpayment首期downgrade降級downside下降趨勢downtick跌點交易Dragoncard龍卡draw提款drawcheque簽發票據draweebank付款銀行drawingaccount提款帳戶dualexchangemarket雙重外匯市場dualtrading雙重交易duefromotherfunds應收其他基金款duetootherfunds應付其他基金款dumping拋售earlywarningsystem預警系統easycredit放松信貸economicexposure經濟風險efficientportfolio有效證券組合electronicaccountingmachine電子記帳機electroniccash電子現金electroniccashregister電子收款機electronicdebts電子借貸electronicfundstransfer電子資金轉帳electronictransfer電子轉帳emergencytariff非常關稅encumbrance債權（在不動產上設定的債權）endorsementforcollection托收背書engageinarbitrage(to)套匯entityn.單位，整體，個體entrancefee申請費equalizationfund（外匯）平衡基金equipmentleasingservices設備租賃業務equityportfolio股票資產establishingbank開證銀行ethicsrisks道德風險Euro-bank歐洲銀行Eurocard歐洲系統卡Europeanterms歐洲標價法evaluationofproperty房產估價evasionofforeigncurrency逃匯exceptionclause免責條款excessinsurance超額保險exchangeadjustment匯率調整exchangealteration更改匯率exchangearbitrage外匯套利exchangebank外匯銀行exchangebroker外匯經紀人exchangebrokerage外匯經紀人傭金exchangebusiness外匯業務exchangeclearingagreement外匯結算協定exchangeclearingsystem匯結算制exchangecompetition外匯競爭exchangecontract外匯成交單exchangecontrol外匯管制exchangeconvertibility外匯兌換exchangecustoms交易所慣例exchangedepreciation外匯下降exchangedumping匯率傾銷exchangefluctuations匯價變動exchangeforforwarddelivery遠期外匯業務exchangeforspotdelivery即期外匯業務exchangefreedom外匯自由兌換exchangeloss匯率損失exchangeparity外匯平價exchangeposition外匯頭寸exchangeposition外匯頭寸；外匯動態exchangepremium外匯升水exchangeprofit外匯利潤exchangeprovisoclause外匯保值條款exchangequotasystem外匯配額制exchangerate匯價exchangeratefluctuations外匯匯價的波動exchangerateparity外匯兌換的固定匯率exchangeraterisks外匯匯率風險exchangereserves外匯儲備exchangerestrictions外匯限制exchangerisk外匯風險exchangerisk兌換風險exchangesettlement結匯exchangespeculation外匯投機exchangestability匯率穩定exchangesurrendercertificate外匯移轉證exchangetransactions外匯交易exchangevalue外匯價值exchangewar外匯戰excise貨物稅，消費稅exercisedate執行日exerciseprice,strikingprice履約價格，認購價格expendituretax支出稅expendituretaxregime支出稅稅制expensesincurredinthepurchase購買物業開支expirationdate到期日exportandimportbank進出口銀行exportgoldpoint黃金輸出點exposure風險externalaccount對外帳戶extraneousrisks附加險extrinsicvalue外在價值facevalue面值facultativeinsurance臨時保險fairandreasonable公平合理farfuturerisks長遠期風險farmsubsidies農產品補貼farmlandoccupancytax耕地占用稅favourableexchange順匯faxbase稅基feasttax