财务会计英语词汇.doc

财务会计英语词汇（1）来源：互联网 【有了考试大，考遍全天下】 2011年7月18日O：obligation债项；责任；义务obligation bond债务债券obligee受惠人occupational retirement scheme职业退休计划Occupational Retirement Schemes Division Financial Services Bureau退休计划部财经事务局odd lot散股；碎股；零股odd lot broker散股经纪OECD country经济合作及发展组织国家；经济合作及发展组织的成员国OECD stock market经济合作及发展组织国家的证券市场off-balance-sheet exposure资产负债表外的风险off-balance-sheet financing帐外融资；资产负债表外的融资off-balance-sheet item资产负债表外的项目off-balance-sheet transaction帐外交易；资产负债表外的交易offer要约；建议；收购offer by tender招标发售offer document要约文件；建议文件offer for sale要约出售offer for subscription公开招股offer mechanism招股机制offer of shares for public subscription公开招股offer period要约期 offer price要约价；发盘价offer rate拆出息率offer to buy要约买入offer to lend要约贷出offer to sell要约卖出offeree受要约人offeree company受要约公司offeree shareholder受要约公司的股东offeror要约人 offeror company要约公司；提出要约公司off-floor terminal离场交易终端机off-floor trading离场交易office of profit有收益的职位Office of the Commissioner for Securities and Commodities Trading证券及商品交易监理专员办事处Office of the Commissioner of Banking银行业监理处Office of the Commissioner of Insurance保险业监理处Office of the Exchange Fund外汇基金管理局Office of the Telecommunications Authority Trading Fund电讯管理局营运基金Official Administrator遗产管理官official emolument官职薪酬official listing正式上市 official rate法定汇率；官价Official Receiver破产管理署署长Official Receivers Office破产管理署official trustee法定受托人off-market dealing场外买卖offset抵销；弥补；冲销offsetting position相抵持仓offshore bank离岸银行offshore borrowing海外借款offshore borrowing transaction海外借款交易offshore business海外业务offshore currency deposit market海外货币存款市场财务会计英语词汇（2）来源：互联网 【有了考试大，考遍全天下】 2011年7月19日offshore fund离岸基金offshore interest海外利息offshore reinsurance income离岸再保险入息Offshore Supervisors Group离岸监理组织off-site review非实地审查off-site scrutiny非实地审核Ogaki Kyoritsu Bank， Ltd.大垣共立银行omission of income漏报入息omission of profit漏报利润on account basis记帐方式；赊帐方式on-balance-sheet item资产负债表内的项目on-cost间接成本；间接费用；附加行政费用one board lot of securities“一手”证券one building condition“一家分行”的规定one day rolling currency futures单日掉期外汇期货one day rolling currency futures contract单日掉期外汇期货合约one price单一价格；不二价one-line vote整笔拨款one-off grant一次过拨款one-off item非经常项目one-off payment一次过拨款；单一笔款项one-off subsidy一次过补贴onerous tax繁苛税项；繁重税率on-floor order场内买卖盘on-lending转借on-site examination实地审查open a position“做仓”；开仓open account未清帐户；记帐交易；往来帐户open contract未平仓合约open economy开放经济open interest未平仓合约数量open market公开市场open market value公开市场价值；市值open offer listing method公开售股上市方式open order开仓订单open outcry公开叫价；公开喊价open position未平仓交易open price开仓价格open tender公开投标open-end fund开端基金open-ended investment corporation股份不定的投资公司opening balance期初结余opening price开盘价格；开市价opening quotation开市价；开市行情opening rate开盘汇价operating account营业帐目；营业帐户；经营帐目operating agreement营运协议operating cost营运成本；运作成本；操作成本operating deficit营业亏损；经营赤字operating expenditure经营开支；营运开支；营业支出operating expenses营运开支；营业费用operating income营运收入；营业收入财务会计英语词汇（3）来源：互联网 【分享考试大 共建考试大】 2011年7月20日operating loan经营业务所需贷款operating profit营业利润operating revenue营运收入；营业收益operating services account营运服务帐目operating statement经营收支表；营业损益表operating surplus经营盈余；营业盈余operation经营；营运；投产operational fund经费operative aggregate现行总体数字operator经营者；营运者；营办商opportunity cost机会成本optimist“好友”optimum rate of expenditure最适当支出率option期权；认购权；选择权；选购权option contract期权合约option money期权费option on a futures contract期货合约期权；期货期权option on commodities商品期权option position期权持仓量option premium期权金；期权溢价optional stipulation选择性规定Options Clearing Corporation Chicago期权结算公司芝加哥Options Clearing House Pty Limited Sydney期权结算所有限公司悉尼Options Clearing Rules期权结算规则options market期权市场options market maker期权“庄家”options pricing model期权定价模式options trading期权交易options trading member期权交易会员Options Trading Rules期权交易规则order订单；命令；买卖盘order cheque记名支票；抬头支票order for payment of money付款指令票据order for purchase订购书order for redirection转寄令order for sale售卖令order of discharge破产解除令order of foreclosure absolute绝对止赎令order of mail transfer信汇委托书order to pay admitted debt偿付承认债项令order-based system以买卖盘为基础的制度ordinary annual contribution经常性每年捐款ordinary course of business通常业务运作ordinary creditor普通债权人ordinary share普通股ordinary share capital普通股股本organization expenses开办费Organization for Economic Co-operation and Development OECD经济合作及发展组织经合组织Organization of Petroleum Exporting Countries OPEC石油出口国组织Orient First Capital Limited建银财务（香港）有限公司财务会计英语词汇（4）来源：互联网 【考试大：你最值得信赖的考试顾问】 2011年7月21日original estimates原来预算original executor原遗嘱执行人original issue price原本发行价original margin原始保证金；基本按金original mortgagee原承按人original mortgagor原按揭人original receipt收据正本；收条正本original securities原有的证券ORIX Asia Limited欧力士（亚洲）有限公司ornament gold饰金Osaka Securities Exchange大阪证券交易所Oslo Stock Exchange奥斯陆证券交易所O.T.B. Card Co. Ltd.海外信用卡有限公司ounce troy金衡安士outflow of capital资本外流；资金外流outflow of fund资金外流outflow of money资金外流outgoing partner退出的合伙人outgoings支出outgoings and expenses支出及开支outlay费用；开支；支出outlying business district市区外商业区out-of-hours trading在正式交易时间以外的交易out-of-pocket expenses实付费用；付现费用out-of-the-money option无价期权；价外期权outport collection外埠代收款项output产出；产值；产量outside dealing场外买卖；场外交易outstanding未偿还；尚未支付outstanding account未清帐项；未清帐目outstanding allocation应拨未拨的款项outstanding amount未偿还的数额outstanding balance未清帐款；未清余额outstanding bill未偿付票据；未兑现票据outstanding borrowing未清偿债项outstanding claim portfolio未决申索组合outstanding commitment尚未支付的承担额outstanding derivatives contract尚未平仓的衍生工具合约outstanding loan尚未清还的贷款outstanding negotiable certificate of deposit未兑现的可转让存款证outstanding tax欠税outstanding uncapitalized interest尚未支付且未化作本金的利息财务会计英语词汇（5）来源：互联网 【学而优则进，考试大以成！】 2011年7月22日outward documentary bill出口跟单汇票outward remittance汇出汇款over and above inflation减除通胀因素overall average internal rate of return平均总体内部回报率overall Consumer Price Index总体消费物价指数overall domestic export本地产品出口总额overall growth rate整体增长率；总增长率overall investment总投资额；总体投资overall liquidity ratio总体流动资金比率overall price relative全面相对价格overall surplus总盈余overall tally全面总计overbuying超买；买空over-commitment超额承担overdraft透支overdraft by banks abroad海外银行同业透支overdraft by banks in foreign countries外国银行同业透支overdraft by local banks本港银行同业透支overdraft by outport banks外埠银行同业透支overdraft of an account户口透支overdraft on banks向银行同业透支overdraft on banks abroad向海外银行同业透支overdraft on banks in foreign countries向外国银行同业透支overdraft on local banks向本港银行同业透支overdraft on outport banks向外埠银行同业透支overdraft secured抵押透支overdue逾期overdue loan过期贷款over-employed economy过度活跃的经济overhang剩余承担；未完成的承担额；过剩额overhead间接费用；间接成本overhead cost间接成本overheated economy过热的经济overheated market过热的市场overnight Hong Kong interbank offered rate香港银行同业隔夜拆息率overnight liquidity assistance隔夜流动资金贷款overnight margin隔夜保证金；隔夜按金overnight money隔夜拆借资金；隔夜钱overnight position隔夜头寸overnight rate隔夜利率overpaid amount多缴数额overpayment of contribution多缴供款overrun超支overrun cost超额费用Oversea-Chinese Banking Corporation Ltd.华侨银行有限公司overseas bank海外银行overseas banking corporation海外银行法团财务会计英语词汇（6）来源：互联网 【考试大,有你,也有我！】 2011年7月22日overseas branch海外分行Overseas Companies Section Companies Registry海外公司注册组公司注册处overseas currency balance海外货币结余overseas financial institution海外财务机构overseas interest海外利息overseas investment海外投资overseas market海外市场overseas representative office海外代表办事处Overseas Trust Bank Ltd.海外信托银行有限公司Overseas Union Bank Ltd.华联银行overselling超卖；卖空oversight of markets监察市场over-spending超额支出；超支overtax超额征税；征税过重over-the-counter derivative场外交易衍生工具over-the-counter market场外交易市场over-the-counter trading场外交易；柜台交易over-the-counter transaction场外交易；柜台交易overtrading过量交易owner-occupier allowance自住业主津贴ownership所有权；拥有权ownership in common分权共有权财务会计英语词汇（7）来源：互联网 【学而优则进，考试大以成！】 2011年7月24日P：Pacific Basin Central Bank Conference太平洋地区中央银行会议Pacific Basin Economic Council PBEC太平洋地区经济议会Pacific Economic Co-operation Council PECC太平洋经济合作议会Pacific Economic Outlook太平洋经济展望Pacific Finance （Hong Kong） Limited怡泰富财务（香港）有限公司package整套方案 package concept整体发展概念package development组合发展；整体发展packing credit打包贷款；打包放款packing loan打包放款paid-in capital实缴资本；实缴股本paid-in share实收股份paid-up capital缴足股本paid-up share capital缴足款股本panic buying恐慌性抢购panic selling恐慌性抛售paper票据；文件paper clearing system票据交换制度paper gold纸黄金paper profit帐面利润；纸上利润par of exchange汇兑平价par value票面值parallel transaction平行交易parent company母公司；控股公司pari passu平等权利；同等权益；按相同比例Paris Bourse巴黎证券交易所parity of pay同等薪酬parity of subsidy principle相同津贴的原则；平等津贴原则part owner有部分拥有权的人part ownership部分所有权partial bid部分收购建议partial endorsement部分背书partial offer部分要约partial return of contribution发还部分供款partial settlement部分交收participant参与者participating preference share参与优先股participation参与；参加；参股participation in profit分红partly paid share已缴部分股款的股份partly paid share capital已缴部分股款的股本partly secured部分有抵押partner合伙人；股东partnership合伙；合伙商行；合伙经营partnership account合伙帐户partnership assets合伙资产partnership at will随意组合的合伙财务会计英语词汇（8）来源：互联网 【考试大：你最值得信赖的考试顾问】 2011年7月25日partnership book合伙簿册partnership business合伙业务partnership debt合伙债项partnership instrument合伙契约partnership money合伙的款项partnership property合伙财产partnership stock合伙股本passage allowance旅费津贴passbook银行存摺patent专利；专利权patent right专利权patentee专利持有人pawn当押pawnbroker当押商pawner当押人Pay as You Earn Scheme PAYE Scheme即赚即付计划；即赚即付的缴税计划pay band薪酬级别pay by lump sum一次过付款pay call支付催缴股款pay date发薪日期pay trend survey薪酬趋势调查pay zone付款区payable应付；须付payable at par面值支付payable at sight见票即付payable by instalments以分期付款方式支付payable in advance上期缴纳payable on demand可凭票要求付款payables应付款项payback period还本期；回收期payee受款人；收款人；抬头人paying bank付款银行payment付款；支付款项payment and drawback requirement缴税及退税规定Payment by Phone Service PPS“缴费聆”服务payment in due course按期付款payment in kind实物支付payment in lieu of notice代通知金payment of estate duty缴付遗产税payment of maintenance支付赡养费payment of money付款payment of tax缴付税项payment procedure付款程序payment receipt付款收据payment stopped停止付款；停付payment system支付系统payment terms付款条件；付款方式payment to redeem赎款财务会计英语词汇（9）来源：互联网 【考试大,有你,也有我！】 2011年7月25日payoff period回收期；回本期payroll薪酬表；薪酬总额payroll per capita按受雇人数平均计算的薪金额payroll system薪俸记录系统pecuniary benefit金钱利益pecuniary consideration金钱代价pecuniary legacy金钱遗赠pecuniary liability金钱上的法律责任pecuniary loss金钱损失pegged exchange rate联系汇率；固定汇率penal rate Liquidity Adjustment Facility惩罚性息率流动资金调节机制penal rent惩罚租金penal sum罚金penalty罚则；罚款Penalty Demand Note罚款通知书penny share低价股票：“蚊型股”pension退休金pension scheme退休金计划Peoples Bank Law人民银行法Peoples Bank of China中国人民银行per annum每年per capita gross domestic product按人口平均计算的本地生产总值；人均国内生产总值per capita gross national product按人口平均计算的国民生产总值；人均国民生产总值per capita income人均收入per centum每百percentage charges按百分率收取的费用；征收百分率percentage increase增长百分率percentage inflator以百分率表示的增加指数percentage point百分点performance成绩；业绩；表现performance bond履约保证书period for redemption赎回期限period of accrual of interest应计利息的期间periodic actuarial investigation定期精算调查periodic payment分期付款；定期付款periodic updating of compensation rate按期调整补偿率periodical payment按期付款；定期付款permanent capital永久资本permanent diminution永久减值permanent health business永久健康业务permanent transfer永久转让permanently discontinued business永久停业permitted level of return获准营利额；准许利润水平perquisite额外赏赐person carrying on business经营业务的人person having spes successionis有继承期望的人personal allowance个人免税额personal assessment个人入息课税；以个人入息课税办法接受评税personal assessment allocation拨入个人入息课税计算款项Personal Assessment Form个人入息课税表格personal assessment tax个人入息课税应付的税款财务会计英语词汇（10）来源：互联网 【相信自己,掌握未来,考试大值得信赖!】 2011年7月26日personal chattels非土地实产personal consumption个人消费personal consumption expenditure个人消费开支personal emolument个人薪酬；个人薪俸personal emoluments subhead个人薪酬分目personal estate可动产业personal representative遗产代理人personal representative of a debtor债务人的遗产代理人personal spending pattern个人消费模式personal taxation个人课税personalty动产personnel-related expenses与员工有关连的开支personnel-related expenses subhead与员工有关连的开支分目pessimist“淡友”petition呈请；呈请书petitioner呈请人petitioning creditor提出呈请的债权人petro dollar石油美元petty cash小额现款phased increase分期递增phasing of expenditure分期拨付开支Philadelphia Stock Exchange费城证券交易所Philippine National Bank菲律宾国家银行Philippine Peso PHP菲律宾披索physical assets实物资产；有形资产physical commodity实物商品；实货physical delivery of instrument票据实物交收physical market现货市场physical price现货价physical settlement以实物交易pick up复苏经济；上扬价格place an order“落盘”place of business营业地点；营业处place of negotiation洽商地点placement配售placement of securities证券配售placement of shares股票配售placing listing method配售上市方式placing prospectus配股章程plant and machinery机器与设备；生产设备及机器plateau稳定水平platform rates各级税率platinum白金play the market操纵市场：“玩市”pledge质押；质权pledged assets质押资产pledgee承押人pledgor质押人plough back把利润再投资plummet大幅下跌；暴泻；直线下降财务会计英语词汇（11）来源：互联网 【有了考试大，考遍全天下】 2011年7月26日War Bond 战争债券 政府发行的债务证券，目的在于在战争时期筹集军费Warrant 认股权证 一种衍生工具，给与持有人从发行人以特定价格在特定期间买入证券（一般是股票）的权力Warrant Coverage 认股权证比重 公司与股东的协议，规定公司发行相等于股东投资金额若干百分比的认股权证Warrant Premium 认股权证溢价 对认股权证相关权力支付的溢价Wealth Added Index (WAI) 财富增值指数 由Steward Stern & Co 顾问公司设计，用以衡量投资回报高于股东资本成本对财富即时影响的指数Wealth Effect 财富效应 财富效应指人们资产越多，消费意欲越强。这个理论的前提为人们的财富及可支配收入会随着股价上升而增加。因此，人们更愿意消费Wealth Management 财富管理 结合金融/投资顾问、会计/税务服务以及法律/财产计划，而只收取单一费用的专业服务Weighted Average Cost of Capital (WACC) 加权平均资本成本 按资本类别的比例计算公司资本成本的方法。加权平均资本成本的计算方法包含所有资金来源，包括普通股、优先股、债券及所有长期债务计算方法为每种资本的成本乘以占总资本的比重，然后将各种资本得出的数目加起来其中：Re = 股本成本Rd = 债务成本E = 公司股本的市场价值D = 公司债务的市场价值V = E + DE/V = 股本占融资总额的百分比D/V = 债务占融资总额的百分比Tc = 企业税率Weighted Average Market Capitalization 加权平均总市值 根据每种股票的已发行股票的价值作调整的股票市场价值White Elephant 白象 任何因亏损而成为累赘，无人愿意接收投资White Knigh