Abandoned Assets 报废资产 Abatement 折扣，减税 Abnormal Depreciation 特别折旧 Above Par 高于票面价值 absentee payroll 员工缺勤费 Absolute Advantage/Cost 绝对优势/成本 Absorbed Cost 已吸收成本 Absorption 费用/成本的分摊 Abstinence 节制 Abuse of Trust 不顾信用 Accelerated Depreciation 加速折旧 Acceptance 承兑，认付 Acceptance Bill/Commission 承兑票据/手续费 Acceptance House 承兑行 Accepting Bank 承兑银行 Account Balance 帐户结余/余额 Accountability 会计责任，承担责任 Accounting Year 会计年度 Accrued Assets 应计资产 Accrued Expense 应付费用 Accrued Income 应付收益 Accumulated Amount 累积款额 Acquisition (公司对公司的)收购 Act of God/Nature 天灾 Act of Honour 代兑退票 active capital 活动资本／流动资本 Active Circulation 货币流通额 Active Demand 需求甚殷/畅销 Active Market 交投畅旺市场/股票 Active Trade Balance 贸易顺差 actuary （保险）精算师 ACU (Asian Currency Unit) 亚元单位 Ad Valorem Duty 按价税、从价税 Added Value 增值 Added-Value Tax (Value-added Tax)

增值税

Additional Registration Fees 额外注册费 Additional Tax 附加税 Adjudication of Bankruptcy 宣布破产 Admitted Assets 有价值资产、有清算价值资产 Advance Capital/Bill 预付资本/预付单 Adventure 投机性商业活动 Adverse Balance of Payment 支付逆差 Adverse Balance of Trade 贸易逆差 Advisory Committee 顾问委员会/咨询委员会 Affiliate 附属公司/分行 AFTA (Asean Free Trade Area) 亚细安自由贸易区 After Sales Service 售后服务 Aggregate Demand/Supply 总需求/总供应

AGM (Annual General Meeting) 股东常年大会 AIS (Approved International Shipping Entreprise Scheme)

特准国际船运企业计划

AIT (Approved International Trader Scheme)

特准国际贸易商证书

Allocation (资金的)分配，拨款 angel fund 协创基金 Annual Audit 年度审计 annual premium 常年保费 Annual Report 常年报告书 anti-dumping duty 反倾销税 AOT (Approved Oil Trader Scheme) 特准石油交易商证书 APEC (Asia Pacific Economic Co-operation)

亚太经济合作组织(简称亚太经合组织)

Appropriation Act/Budget 拨款法案/预算案 Approved Fund Manager 核准基金经理 Approved Securities Companies 特准证券公司 arbitrage 套汇 Arbitration of Exchange 汇率的裁定 Arrears 拖欠数额 Asian NIEs 亚洲新兴工业经济体 Ask Price 卖价 ASSET Card 电子查间系统卡 asset securitization 资产证券化 asset-backed notes 资产保证票据 Assets Taxes 资产税 ATC (Authorised trading Centre) 授权交易站 Autonomous Agency, AA 自主机关 Back Tax 退缴税 Back to Back L/C 背对背信用证 backwardation （期货）倒价 Bad Debts 呆帐 Balance 差额平衡;结算 Balance Account 结帐 Balance Budget/Economy 平衡预算/经济 Balance of Financial/Revenue and Expenditure

财政收支平衡

Balance of Interest 利益均衡 Balance of International Indebtedness 国际借贷差额 Balance of International Payment 国际收支平衡/差额 Balance of Payment Deficit 收支逆差 Balance of Payment Surplus 收支顺差 Balance of Trade (对外)贸易差额 Balance Sheet 资产与负债表 bancassurance 银行保险 Bank Clearing 票据交换 ,银行交结(票据) Bank for International Settlement (BIS) 国际结算银行 Bank Stock/Year 银行资本/年度 Bankers' Acceptance(Bill of exchange) Bank Account Bank Accounting

银行承兑 银行户头

银行会计

Bank Audit Bank Balance Bank Bill(Bank Note) Bank Book Pass Book Bank Cable Transfer Bank Credit Card Bank Charge Bank charter Bank Checking Account Bank cheque Bank clearing house Bank Correspondent Bank Deposit Bank Deposit Certificate Bank Financing Bank Guarantee Bank Hours Bank Inspection Bank Interest Bank Lending(Bank Loan) Bank Letter Of Credit

银行审计

银行来往余额

银行钞票,纸币

银行存折

银行电汇

银行信用卡

银行费用

银行执照

银行支票

银行票据交流所

代理银行

银行存款

银行存款征

银行投资,银行理财,银行融资

银行担保

银行营业时间

银行检查,银行监督

银行信用征

Barrier (贸易)壁垒 Barter Trade 易货贸易/物物交换 base rate 基本利率 Base/Base Year (指数的)基准/基准年 basis point 基点 basket of currencies 货币组合／篮子货币 Bear Market 熊市 Before Tax (Pre-tax) 扣税前 Betterment 固定资产之改良、 改良投资、修缮经费 Betting Taxes 赌博税 BHQ (Business HeadQuarter) 商业总部 Bid Price 买价 Bilateral Trade 双边贸易 Black Rate/Black Market Price 黑市价 Block Vote Allocation System 整笔拨款制度 Blue Chip (Share) 蓝筹股 Blue Chip investment 蓝筹股投资/稳健投资 blue chip stock 蓝筹股 Board of directors 董事会 Bond 债券 call option 认购期权 call price 认购价格 call warrant 认购凭单 Capacity 能力/生产能力/设备能力 Capital Account 资本帐户 capital adequacy ratio 资本足够率 capital adequacy ratio 资本足够率 Capital and Labour 资本与劳工 Capital and Liabilities Ratio 资本负债比率 Capital Budget 资本预算

Capital Consumption 资本消耗 Capital Deficit 资本赤字 Capital Expenditure/Expenses 资本开支/费用 Capital Exporting and Recipient Country 资本输出国和资本接受国 Capital Gains Tax 资本收益税 Capital Grants 资本拨款 capital guaranteed 资本保证 Capital Intensive 资本密集 Capital Market 资本市场(指中长期借贷市场) capital protected 资本保障 Capital Revenue 资本收入 Capitalisation 市值 capped FRN 具上限浮息票据 Carry Back of Losses 移前扣减亏损 Cash Budget 现金预算 Cash Market 现金市场 cash value （保险）现金价值 CBO/CLO (collateralised bond obligation) 抵押保证债券 Central Depository Pte Ltd (CDP) 中央托收公司 Central Limit Order Book (CLOB) 自动撮合国际股市 CEO 总裁 CEPT 有效普惠关税 cess 餐馆与酒店税 charge card 赊账卡 Chartered Bank 特许银行 classified loan 有问题贷款 close a position 平仓 close-end fund 固额基金 Closing Price 闭市价 CNN 电视电缆新闻网(简称电缆新闻网) Commodity Tax 商品税 Comparative Advantage 相对优势 Comparative Costs 比较成本 Complete Plant 成套设备 Composite Demand 综合性需求 Concession 优惠/特惠 Concessional loan/terms 特惠贷款/条件 Consolidated Account 综合帐目 Consolidated Profit/Loss 综合盈利/亏损(综合损益表) Consolidated Tax 综合税 Consolidation (公司的)合并、(帐目的)综合、(货物的)集

装、(股市上涨后的)靠稳 Consumption Tax 消费税 contango （期货）顺价、溢价 Contra Trade 对敲交易 contract manufacturer 合同制造商 Conversion Price 转换价 Convertible Loan Stock 可转换债券 Corporate and Personal Income Taxes 公司及个人所得税 Corporate Communications 企业通讯

Corporate Planning 企业策划 Corporate Services 企业服务 Cost Efficiency 成本效率 Cost Inflation 成本性通货膨胀 Counter Tariff 对抗关税 Counter Trade 对销贸易 covered warrant 备兑凭单 CPF Cashier's Order 公积金本票 CPF Contribution Rate 公积金缴交率 CPF Investment Scheme 公积金投资计划 CPF Minimum Sum 公积金最低存款计划 credit default swaps 信贷违约风险掉换 credit-linked notes 信用风险联结票据 critical year 替换期 currency option 货币期权 currency swap 货币掉期 Current Account 经常项目/国际收支账目/往来户头 Current Expenditure 经常开支 Current Liabilities 流动负债 Current Year 本年度 Customs and Excise Taxes 关税及国产税 cut margin 斩仓 De Facto Company 事实上的公司 Dealer 交易员 death benefit （保险）死亡利益 debit card 转账卡 Debt Relief 债务免除 Debt Servicing 债务偿还事务、债务还本付息 Deed of Mortgage/Property 抵押契约/财产转让契约 Deed Tax 契据税 Deferment Bonus 延后红利 deflation 通货紧缩 Deflation/Policy 通贷紧缩/政策 Deflator 缩减指数 demand draft 即期汇票 Demand-pulled inflation 需求引发的通膨 Dependant's Protection Scheme 家属保障计划 Depreciable Assets 应折旧资产 Depreciated Currency 贬值货币 deputy president （银行）副行长 derivative market 衍生金融工具市场 derivative product 衍生产品／工具 Development Financing 发展集资 Development Fund 发展基金 Development Tax 发展税 Diesel Tax 柴油税 Diminishing Returns 报酬递减 discount rate 贴现率 discretionary fund 自主基金 dividend 股息 Dividend 股息

Dividend Yield 周息率 dollar-cost averaging 成本平均法 domestic exports 国内出口 domino theory 骨牌理论 doubtful （贷款等级）可疑 Draw-down Age 最低存款提取年龄（首次提及用全称，之后可

简称：提取年龄） DTA (Agreement for Avoidance of Double Taxation)

避免双重课税协议

dual currency bond 双重货币债券 dumping 倾销 Duties on Cigarettes and Tobacco 香烟与烟草税

EAEC (East Asia Economic Caucus) 东亚经济核心论坛 early withdrawal penalty 提早取款罚金 Earnings Per Share (EPS) 每股盈利 Economic Grouping 经济集团 Economy of Scale 规模经济(指大规模企业经营的经济效益) Education Scheme 教育计划 Edusave Account 教育储蓄计划户头 effective exchange rate 有效汇率 EGM (Extraordinary General Meeting) (公司)股东特别大会 Electronic Share Application (ESA) 认购新股电子服务 employee share optiong scheme 雇员认股计划 EMS (European Monetary System) 欧洲货币体系 endowment policy 储蓄保险 Enhanced Bridging Loan Programme 过渡性贷款增强计划 Entertainments Duty 娱乐税 Entrepreneur 企业家 Equilibrium of Balance of Payment 国际收支平衡 Equity 资本/股本/资产净值 Equity Capital 资本/股本 Equity Earning 股本盈利 Equity Financing 售股集资 equity-accounting 权益会计 Equity/Direct Investment 股本投资/直接投资 Ergonomics 人才经济学/人类工程学 ERS 经济重组股票 Estate Duty 遗产税 eurodollar （利率）欧洲美元 euromark （利率）欧洲马克 Euromart/European Market 欧洲共市 euroyen （利率）欧洲日元 ex-right 除权 Exchange Tax 外汇税 exchange traded fund 挂牌基金 Exchequer 英国财政部 Exchequer 国库/财源 excise duty 国产税 Excise Duty/Tax 国产税/货物税/特许权税 executive vice president （银行）执行副总裁 Exempt 豁免

Exempt from Tax 免税 Exemption 豁免缴税 Exercise Price 转换价 existing rent 现有租金 Expansion Broad-based 全面性扩展 Expenditure on Manpower 人力开支 Expenditure Tax 支出税 External Assets 国外资产 External Linkage 对外联系 Extra Duty 特别税 Extraordinary Budget 额外预算 Extraordinary Expenditure 额外支出 Extraordinary Expenses 额外经费 galloping inflation 恶性通货膨胀 GATT 关税与贸易总协定(简称关贸总协定) gazetted tourist hotels 登记酒店 GDP 国内生产总值 GDP Deflator 国内生产总值缩减指数 GDP Per Capita 国内人均产值/(按人口平均计算的国内生产

总值) gearing ratio 资本与负债比率 General Income Tax 一般所得税 General Tariff 普通税制/单一税率 General Trading 一般贸易 Generalized Inflation 全面通膨 Gensaki 日本短期货币市场 GNP 国民生产总值 GNP Per Capita 国民人均产值(按人口平均计算的国民生产总

值) Goods and Services Tax (GST) 货物与服务税(简称消费税) goodwill amortisation 商誉摊销 GOP (Gross Overall Profit) 总盈利额 Grants-In-Aid (GIA) 援助津贴、辅助金 Group Relief 集体估税扣税 growth bonus （保险）期终额外红利 Growth Dividends 增长分红 Growth Triangle 成长三角 GSP (Generalized System of Preferences) 普遍优惠制(普惠制) GST 消费税 GST Assistance Measures 消费税援助措施 GST Assistance Package 消费税援助配套 GST Credits 消费税补贴 GST Offset Package 消费税抵消配套 Guidelines for Property Funds 房地产基金准则 haircut （证券）估值折扣 Hard Cash 现金 Hard Currency 硬货币 Hard Money 硬币/铸币 hard money 硬货币、强势货币 heading （税务）税目

Heavy Duty 重关税 heavy market 呆滞市场 Heavy Tax 重税 hedge 对冲 hedge fund 对冲基金 Hedge/Hedging/Hedgeable (商品，期货的)对冲买卖、套期保值、可套

期保值 Hidden Tax 间接税 Hire Purchase Act 租购法令 Home Protection Scheme 家庭保障计划 hort cover 盖盘 Hot Money/Bad Money/Refugee Money 热钱或游资 Hyperinflation 恶性通货膨胀 Hypermarket 巨型超级市场 I/E (Import-Export) 进出口 Impersonal Tax 间接税 Import Surtax 进口附加税 Imputation System 估算制度 in the money 赚钱 in-and-out trader 投机者 incidence of tax 最终纳税者 Income and Expenditure Account 收支账 income bonus （保险）月利 Income from Royalties 专利权收益 Income Tax 所得税 Income Tax Allowance 所得税免税额 Indefeasible Rights of Use 不能废除／不能使之无效的使用权 indicative price 预示价 Indirect Tax 间接税 Infant Industry (需要保护的)新生工业 Initial Public Offering (IPO) 公开售股计划 Inland Duty 内地税 Inland Revenue 国内税收 Input Tax 源头消费税 input tax 进项税 Insider Trading 局内人交易 interbank market 银行同业市场 interbank rate 银行同业拆息率 interest margin 利差幅度 interest rate swap 利率掉期 Interim Dividend 年中/中期股息 Interim Results 中期业绩 Internal Tax 国内税 Invest Singapore 投资新加坡 investment grade bond 投资级别债券 Investment Incentive 投资奖励 Investment Surcharge 投资收入附加税 investment-linked product 投资联结产品 IPO 首次公开售股计划 Issued Capital 发出股本

JGB (Japan Government Bonds) 日本国债 jobber 证券交易商／中间商 jobber trade 当日平仓交易 Jobs Credit 雇用补贴 Judicial Act 诉讼 Judicial Person 法人 junior bond 次级债券 junk bond 垃圾债券／高风险债券 JV (Joint Venture) 合资经营/联营 kerb dealing 场外交易 kerb market 场外市场 kerbstone broker 场外经纪人 Key Currency (国际)主要货币 Key Industry 主要工业 Know-how 技术/知识 Know-how Deal 技术交易 Knowledge Industry 知识产业 Labour and Capital 劳资双方 Labour-intensive 劳工密集 Labour-saving 节省劳力 Laissez-faire Policy 自由放任政策 Land Bank 土地银行 Land Bank (政府、公司等)所拥有的土地 Land-intensive 土地密集 Lead manager 主理银行 lead manager 牵头经理 lead underwriter 主要包销商 Legacy Duty 遗产税 Legal Budget 法定预算 Legal Capital 法定股本 Lending Rate 贷款利率 letter of credit 信用证 leverage foreign exchange trading 杠杆外汇交易 levy taxes 税收 LIBOR 伦敦银行同业拆息率 Licences and Permits 执照及准证 License System 许可证制度 License Tax 执照费 Licensing 颂发专利证/许可证、许可证贸易 limited period premium 限期保费 Liquid Capital 流动资本 Liquid Liabilities 流动负债 Liquid Reserve 流动储备金 Liquidity 周转、流动账、清偿能力 Liquidity Ratio 周转率、流动比率 Listed Companies 挂牌公司 listed company 上市公司 Loan Stock 债券 Loan Syndication 财团贷款 Local (Simex) (新加坡国际金融交易所)个人会员

Local Enterprise Financing Scheme,LEFS 本地企业融资计划 Local Shares 本地股 locals （交易所）个人会员 long position 买空盘口 loss （贷款等级）全损 Loss and Gain 损益 Loyalty Shares 忠诚股 Luxury Tax 奢侈品税 Mainboard 第一级股市 maintenance call 追缴维持保证金 maintenance margin 维持保证金 Management Accounting System (MAS) 管理会计制度 Margin 按金/保证金 margin （外汇）保证金 Margin Buying 交保证金的买空 margin call 补仓 margin out 平仓 Margin Trading 按金交易 margin trading 保证金交易 Marginal Profit 边际利润 Marginal Propensity to Invest/Save 边际投资/储蓄倾向 Marginal Return/Revenue 边际盈利/收入 Maritime Centre 海事申心 Market Capitalization 市值 Market Discount Rate 市场贴现率 market maker 市场制造者／市场经营者

market-maker system／market-making

system

市场作价制度

MAS 新加坡金融管理局 MediShield 健保双全计划 merchant bank 证券银行 MFA (Multi-fabre Agreement) 多种纤维协定 MFN (Most Favoured Nation) 最惠国 MFNC (Most Favoured Nation Clause) 最惠国待遇条款 Mini Crisis/Mini Recession 小危机/轻微衰退 MNCs 跨国公司 MOD (Million Gallons Per Day) 每天百万加仑 Monetary Policy 货币政策 monetary policy 货币政策 money broker 货币经纪 money laundering 洗黑钱 Money Market 货币市场/短期藉贷市场 MoneySENSE 存钱有方、理财有道 Monthly Variable Component 每月可变动工资制 Mortgage Reducing Term policy 抵押递减保险计划 Movable (Property)/Movables 动产 moving average 移动平均 mutual offset system 互相对销系统 NAFTA (North America Free Trade Area) 北美自由贸易区 National Currency 本国货币

National Debt 国债 National Economic Budget 国民经济预算 National Income 国民收入 National Income (in Real Terms) 国民实际收入 National Revenue 国家税收/政府岁入 near money 准货币／近似货币 nearby month 近期 Negative Growth 贸增长 Net Balance of Trade 贸易净差额 Net Earnings Per Share 每股净利 Net National Product (NNP) 国民生产净值 Net Tangible Assets 有形资产净额 Net Tangible Assets Per Share 每股净有形资产值 New Singapore Share (NSS) 新新加坡股票（新新股票） NIE 新兴工业经济体 NODX 非石油国内出口 Nominal Amount 面额 Nominal Capital 名义资本 Nominal Earnings/Yield 名义收益 Nominal exchange rate 名义汇率 Nominal Expenditure 名义支出 Nominal Income 名义收入 Nominal Wage 名义工资 nominee 委托人 Nominee Company 托管公司 nominee company 委托公司 non-perfroming loans 不良贷款 Non-Residential Properties Scheme 非住宅房地产计划 non-tariff-barrier 非关税璧垒 Non-tradable goods 不可贸易品 not negotiable 不可转让 NS Bonus 国民服役花红

OB／OS Index 超买超卖指数 Odd Lot 散股 odd lot 零星股／散股 OECD 经济合作及发展组织(简称经合组织) OEM 原件器材制造商 off-balance-sheet 资产负债表外项目 Offshore Bank 岸外银行 Offshore Banking 岸外银行业 Offshore Loan 岸外贷款 OHQ Status 营业总部证书 Oil Royalty 石油开采税 One-tier System 单一公司税制度 OPEC 石油输出国组织(简称油盟) open account format 赊账形式 open-end fund 不定额基金 operating expense 经常开支 operating income 经常收入 Opportunity Cost 机会成本

Opportunity Fund 进取基金 Optimization 最佳效益 option 期权 Option 选择权、期权 Ordinary Shares 普通股 Other Operating Expenditure (OOE) 其他行政开支 Outlay 总支出/全国消费投资总额 Outlay Tax 消费税 output tax 销项税 Output Tax 支出消费税 Over Subscribed 超额认购 over-the-counter trading （证券）场外交易 overdraft 透支 Overheating in The Economy 经济过热 Paid-up Capital 缴足资本 par 面值 Par Value 票面值 Par Value 面值 participating policy 参与分享投资利益的保单 passed （贷款等级）一级贷款 Patent Law 专利法 payable 应付账款 PAYE (Pay as You Earn) 所得税预扣制计划 Payroll Tax 薪金税 pegged 挂钩 Pensions 养老金 Pensions Expenditure 退休金开支 Per Capita 按人口平均计算、人均 perpetual preference shares 永久优先股 Personal Income Tax 个人所得税 Personal Tax 个人税 policy loan 保单贷款 Poll Tax 人头税 portable medical benefits scheme 可转移医药福利计划 portfolio （投资）组合 Position 盘口 Post Secondary Education Account 中学后延续教育户头 posted rents 租金时价 Preference Shares 优先股 premium 保费（保险）／溢价 Prepaid Tax 预付税款 president （银行）行长 Pretax 扣税前的 Price-earnings Ratio 本益比 primary dealer 主要交易商 primary market 发售市场 Private Placement 私下售股 producer price index 生产物价指数 Profit Taking 套利 profit taking 套利

Progress Package 增长配套 Progressive Income Tax 累进所得税 Progressive Tax 累进税/累进税制 Property Tax rebate 产业税回扣 Property Tax Refund on Vacant Residential Buildings Undergoing Works

退还产业税予正在进行装修工程的空置住宅

proprietary trader 专属交易员 Prospectus 发股计划书 prospectus 招股书／售股计划书 proxy 代理人／代表权 proxy form 代表委任书 Public Communications 公共传播 Public Company 挂牌公司 Public Transport Fund 公共交通基金 put warrant 可卖回凭单 Quality Market 重质量的市场 Quota 限额、配额、固打 Quota System 配额制(国际货币基金会各国配额) Quoted Company/Corporation 挂牌公司/上市公司 Quoted Securities/Shares 挂牌证券/股票 R&D (Research and Development) 研究与发展 Rated Tax 定率税 Rates 收费率、保险收费率 Re-export 转口 Ready Market 现货市场 receivables 应收账款 Recession 经济衰退 Recurrent Cost/Appropriation 经常成本/经常拨款 Recurrent Expenditure 经常开支 Recurrent Revenue 经常收入 recurring cost 经常成本 recurring income 经常收入 red chip stock 红筹股 Registration Tax 注册税 Regressive taxation 递减税制 regular premium policy 定期保费保单 regular savings plan 定期储蓄计划 Reimbursement 偿还 reinsurance 再保险／分保／转保 REIT 房地产投资信托 Remisier 取佣经纪 resale 转售 reserve currency 储备货币 reserve requirement 储备要求 Resilience Package 振兴配套 resistancelevel 阻力位 Restricted Bank 限制银行 return on eqiuty (ROE) 股本回报 Revenue Duty/Tax 收入关税/财政关税 Reverse Income Tax 低收入补助费

Revised Budget 修订预算 Rights Issue 附加股 Rights Issue 附加股 Road Tax 路税 roll-on roll-off vessel 滚装船 Royalty 专利税 RSI (Relative Strength Index) 强弱势指数 rules of origin 原产地规则 Running Account 流水帐 running cost 运作成本 SAVE (Save as You Earn) 边赚边储计划 scalper 薄利投机者（通常不在市场逗留超过一天） Scripless Trading 无票交易 second board 二板股市 seconday market 转售市场 Securities Account 证券户头 Securities Industry Act 证券业法令 seed money 种子基金 Selective Consumption Taxes 选择性消费税 senior bond 优先债券 settlement day 结算日 SEZ (Special Economic Zone) 经济特区 share buyback 股票回购 share option 股权认购权／认股权 Share option 股票认购权 share ownership Top-Up Scheme 填补公积金购股计划 Shareholders' Funds 股东资金 short position 卖空盘口 Short Selling 卖空 SIBOR 新加坡银行同业拆息率 SICOM (Singapore Commodity Exchange) 新加坡商品交易所 sidelined 持观望态度 sideliner 观望者 SIMEX 新加坡国际金融交易所 Singapore Allowance 新加坡津贴（养老金） Singapore Exchange 新加坡交易所 Singapore Exchange Derivatives Trading 新加坡衍生商品交易所 Singapore Exchange Securities Trading 新加坡证券交易所 Singapore Foreign Exchange & Brokers Association

新加坡外汇与货币经纪协会

Singapore International Foundation 新加坡国际基金 single premium policy 一次过保费／单期保费保单 Sinking Fund 偿债基金/累积基金/公积基金 Skills Development Fund 技能发展基金 Slowdown 放缓(经济) slumpflation 不景气通货膨胀／萧条膨胀 soft currency 软性货币／软弱货币 special mention （贷款等级）应加注意级 special purpose vehicle 特别用途公司 Special Risk-Sharing Initiative (SRI) 特别风险分担计划

Speculation 投机买卖 Speculative Stock 投机性股票 spot commodity 现货商品 spread 价差 square 平仓 squeeze 逼仓 Stamp Duty/Tax 印花税 Standard Chartered Bank 渣打银行 start up 起步公司 Statement of Account 账单、对账单 Statutary Boards Contributions 法定机构捐款 Stock Exchange of Singapore (SES) 新加坡股票交易所 Stock Exchange of Singapore Dealers' Automated Quote (SESDAQ)

自动报价股市或第二级股市

stop loss 止蚀 Straits Times Industrial Index (STII) 海峡时报工商指数 Strike Price 最低成功标价 structured deposit 组合式存款 subordinated bond 次等债券 subordinated notes 附属票券 subsale 楼花转售 Subsidiary 子公司 substandard （贷款等级）次级 Supplementary Retirement Scheme (SRS) 退休辅助计划 surrender value 退保价值 Suspended 暂停交易 swap 掉期 SWAP (汇兑期货)换期/互换 Swap Agreement 互换货币协议、互购协定 Takeover 收购 tariff 关税 tax allowance 收入免税额／税收优惠 tax assessment 估税 tax avoidance 避税 tax band 税级 tax base 税基 tax bracket 纳税组别 tax break 减税 tax concession 税务减免 tax credit 税额减免／抵减税额 tax deduction 税额扣减 Tax Deduction for Contributions to Edusave Scheme

缴教育储蓄计划金课税扣减

Tax Deduction for CPF Contributions of Self-employed Persons

自雇人士缴公积金课税扣减

Tax Deduction for General Provisions Made by Bank

银行一般储备金课税扣减

tax deferred 延迟纳税 tax element 税收成分 tax evasion 逃税／漏税 tax exemption 免税

Tax Exemption on Dividends Paid out of Foreign Income

外国收入的股息免税

Tax Haven 避税港/低税国 tax haven corporation 避税地公司 Tax Holiday (鼓励投资的)免税期 tax incentive 税务奖励 Tax Incentive for Services Provided by Trust Companies

信托服务税课税奖励

Tax Incentive for Underwriting and Managing International Securities I

国际证券包销管理课税奖励

tax incidence 纳税负担 tax item 税目 tax liability 税务负担 tax limit 课税限额／纳税限额 Tax on Property 产业税 Tax On value Added 增值税 tax preference item 享受优惠税率的项目 tax rebate 缴税扣税额 tax relief 估税扣税额 Tax Relief for Handicapped Spouse 残疾配偶课税优待 tax shelter 合法避税手段 tax shield 节税手段 tax supplements 税收补征 tax threshold 免缴税入息额／起税点 tax-free allowance 免税额 tax-free income 免税收入 tax-free profit 免税利润 tax-free trade zone 免税贸易区 taxable estate 应纳税遗产 Taxable Income/Earnings 应纳税收入 taxable item 税目 Technical Analysis 技术性分析或图表分析 Technical Know-how 技术知识 Technology Transfer 技术转移 Tender Shares 投标股 Tertiary Industry 第三产业(指服务业) TEU 集装箱单位 tier-1 capital 一级资本 Tight Money 银根紧缩 time lag 时差／时间间隔 Top-Up Minimum Sum 填补最低存款计划 Tourism Cess 旅游税 trade creditor 应付账项 trade debtor 应收账项 Trade Gap 贸易差额 trade-weighted exchange rate 贸易加权汇率 Trading Account 交易户头 transferable medical benefits scheme 可转让医药保险计划 Transferable Subscription Rights (TSRs) 认股权 transfers costs 公款转移

Transportation Tax 运输税 treasurer （银行）资金主管 treasury activity 资金交易活动 treasury bond 国库债券 Treasury Note Bond 国库券/国库债券 Trust Companies 信托公司 Trustee Stock 信托股 turnkey contract 整套承包合同／万事具备合同 turnkey project 统包工程 Two-tier Price System 两价制 umbrella fund 雨伞基金 unclassified loans 无问题贷款 uncovered cost 未收回成本 uncovered loan 收不回贷款 Under Subscribed 认购额不足 under-the-counter 柜台下交易／台底交易 Underwriter 包销商 underwriter 包销商／包销机构 Unilateral Tax Credit, UTC 单向税务减免 Unit of Account 记账单位/计价单位 Unit Trust Fund 单位信托基金 Unlisted 未挂牌/未上市的 unproductive wage 非生产性工资 unrealised loss 未实现亏损 unrealised profit 未实现盈利 unrealised revenue 未实现收入 Unsecured Account 无担保账户 Unsecured Loan Stock 无担保债券 Upswing/Upturn 经济好转 Utilization of Resources 资源的利用 Variable Budget 可变预算 VAT (Value-added Tax) 增值税 Venture 商业冒险、商业企业 Venture Capital 风险资本、冒险资本 venture capital fund 创业基金 vice president （银行）副总裁 voluntary bankruptcy 自愿破产／自愿申请破产 Voluntary Deferment Bonus 自愿延后红利 Wage Freeze 工资冻结 War Rate 战险费率 War Risk Premium 战险保费 War Time Economy 战时经济 Warrant 凭单 Water Conservation Tax 鼓励节省用水税 Wealth Tax 财富税 weighted average 加权平均 When-issued 发股后 Whichever is higher/lower 按两者中较高/低者计算 Wholesale Bank 批发银行 wholesale price index 批发物价指数

储蓄 [chǔ xù] savings, deposits

汇率 អត្រាប្តូរត្រាក់ . 储蓄槽 accumulator tank;

储蓄存款 savings deposit; 储蓄存款折 saving deposits passbook;

储蓄存折 savings account book; 储蓄额 total saving deposits;

储蓄过度理论 oversaving theory; 储蓄基金 reserve fund;

储蓄率 savings ratio; rate of saving; 储蓄能 accumulated energy;

储蓄倾向 propensity to save; 储蓄所 savings department of a bank; savings bank;

储蓄银行 savings bank; 储蓄账户方式储蓄 saving on savings accounts;

储蓄资本 savings capital; 储蓄资金 savings fund;

.储蓄总额 total savings deposit; 储蓄总量 aggregate saving

股票 [gǔ piào] stock, shares

股票贬值 dilution; 股票持有人 shareholder;

股票贷借 stock loan; 股票贷借比率 ratio of stock loans;

股票抵押贷款利率 loaning rate on stocks; 股票抵押借款 stock collateral loans;

股票发行 capital issue; stock issue;

股票分割 split-ups of stocks; stock fraction; stock split; split-up; 股票分票 fractions of shares;

股票供应不足 short supply of stock; 股票购买权 call;

股票股利 stock dividend(s); 股票管理 regulation of stock;

股票过户 stock transfer; 股票过户日 named;

股票行市 current prices of stocks; quotations on the stock exchange; 股票红利 stock dividend;

股票红利证书 scrip dividend; 股票交换 stock swap;

股票交易 buying and selling of stocks; 股票经纪 stockbroking;

股票经纪人 stockbroker; stockjobber; 股票临时收据 scrip;

股票买卖管理法 blue-sky law; 股票买卖权 straddle;

股票买卖特权 stock option; 股票平均价格 stock averages; stock price averages;

withholding agent 税款预扣代理 withholding system 税款预扣制 Withholding Tax 预扣税 Withholding Tax 预扣税 Workfare Bonus 就业奖励花红 Workfare Income Supplement (WIS)Special

就业入息特别补助

股票票面价值 face value of share; 股票升水 premium on capital stock; stock premium;

股票市场 stock market; 股票所有权 stock ownership;

股票投资信托 stock investment trust; 股票囤积 corner;

股票选择买卖 stock option; share options; 股票选择权 stock option;

股票证券 share certificate; 股票值 shares worth;

股票转手率 stock turn; 股票转移 stock transfer

股息单 dividend warrant; dividend rate; 股息单调换券 talon;

股息收益 dividend yield; 股息限度 dividend limitation;

股息信贷 credit for dividends; 股息政策 dividend policy;

股息支票 dividend check; 股息准备金 dividend reserve

税款包收人 tax farmer; 税款专用 earmarking of taxes

证券 [zhèng quàn] bond, security

证券镑 security sterling; 证券包销人[承购人] underwriter;

证券持有人 fund holder; 证券存款 certificate deposit;

证券抵押品 collateral security; 证券兑换 exchange of securities;

证券分析家 securities analyst; 证券公司 security company;

证券价格平均数 stock price average; 证券交易 dealing in securities; stock swap;

证券借款 security loan; 证券金融公司 securities finance company;

证券经纪人 underwriter; bill broker; 证券买卖人协会 association of securities dealers;

证券市场 stock market; bond market; market of [for] securities; security market;

证券推销所 boiler room; 证券销售书 prospectus;

证券纸 {纸} loan; security 证券投资分析 securities analysis

证券交易所交易 stock exchange transactions; 证券交易所牌价 stock exchange list;

证券交易所委员会 stock exchange committee

债券 [zhài quàn] bond

.

债券持票人 bondholder; debenture holder; 债券持有者 bondholder; bond holder;

债券担保者 bond underwriter; 债券抵押贷款 bond collateral loan;

债券发行成本 bond issue cost; 债券发行费用 bond issue cost; bond issuing expense;

债券发行人 floater; 债券发行市场 bond floatation market;

债券费用 bond expenses; 债券付息日 pay date of bond interest;

债券基金 bond fund; 债券利息 bond interest;

债券市场 bond market; 债券收益 bond yield;

债券投资 bond investment; 债券投资人 creditor investor;

债券投资信托 bond investment trust; 债券息票 bond coupons;

债券溢价 bond premium; 债券债务 bonded debts;

债券折扣 discount on bonds; 债券折价 bond discount

金融 [jīn róng] finance

金融比率 financial ratios; 金融呆滞 financial stringency;

金融改革 financial reform; 金融改组 financial reorganization;

金融杠杆 monetary lever [leverage]; 金融公司 finance company; finance corporation;

金融公司存款市场 market in finance house deposits; 金融寡头 financial oligarch; financial magnate;

金融汇率 financial rate; 金融货币危机 financial and monetary crisis;

金融机构 financial institution; banking institution; 金融机关 financial institution;

金融机关投资家 institutional investor; 金融结构 financial structure;

金融季节性 financial seasonableness; 金融集团 financial clique;

金融家 city man; financier; 金融交易 financial transactions;

金融界 financial community; financial circle; financial interests; financial world; moneyed interest;

金融紧缩 tight money policy; deflationary policy; 金融居间人 financial intermediaries;

金融巨头 shark of high finance; financial tycoon; 金融媒介 financial intermediation;

金融媒介[中介]物 financial intermediary; 金融人士 financial figures;

金融商行 financial house; 金融市场 financial market; monetary markets; money market; market for funds;

金融市场松动 easing of money rates; 金融市场银根紧 stringency of the money market;

金融数量管理 financial quantitative regulation; 金融数量管制 financial quantitative control;

金融体制 monetary system; 金融投机 monetary speculation;

金融危机 financial crisis; 金融学会 finance [monetary] society;

金融正常化 financial normalization; 金融政策 financial policy;

金融制裁 financial sanction; 金融中心 banking Centre; financial Centre;

金融资本 financial capital; finance capital

货币 [huò bì] money; currency:

货币贬值 (currency) devaluation; (currency) depreciation 货币储备论 cash balance theory of money;

货币存量 money stock; 货币单位 monetary unit;

货币地租 money rent; 货币发行 issuance of paper money;

货币符 currency sign; 货币改革 monetary reform;

货币改革方案 project of monetary reform; 货币工资 money wages;

货币供应量 money supply; 货币购买力 purchasing power of money;

货币购买力指数 index number of the purchasing power of money;

货币国定论[说] state theory of money; titular theory of money （资产阶级的货币理论之一， 名目主义的代表

学说）; 货币合金 coinage metal;

货币回笼 withdrawal of currency from circulation; the recovering of money; 货币价值 worth;

货币交换 exchange through money; 货币金属论 metallism;

货币经济学 monetary economic; 货币流量分析 flow-of-funds analysis; money-flow analysis;

货币论 theory of money; 货币名目论 nominalism;

货币平衡表 money balance sheet; 货币区 monetary area;

货币商品 money commodity; 货币商品论 commodity theory of money;

货币升值 (currency) revaluation; (currency) appreciation; 货币市场 money market;

货币税 tax paid in money; 货币数量论 quantity theory of money;

货币危机 monetary crisis; 货币信用 confidence in the currency;

货币信用危机 monetary and credit crisis; 货币学派 monetarist school;

货币岩 coinstone; 货币一体化 monetary integration;

货币运动 money movement; 货币增值 revaluation;

货币战 monetary war; 货币政策 monetary policy;

货币制度 monetary system; 货币职能 functions of money;

货币主义 monetarism; 货币资本 money-capital

借款 [jiè kuǎn]Loan

借款安排 borrowing arrangements; 借款股份 debenture stock;

借款过多状况 overloaned situation; 借款净额 net borrowing;

借款期限 life of loan; 借款企业 borrowing enterprise; borrowing venture;

借款契约 loan agreement; loan contract; 借款人 borrower;

借款申请书 loan application; 借款条件 conditions of a loan;

借款总安排 general arrangement to borrow

会计 [kuài jì] Accounting

会计报表 accounting statement; 会计报告 accounting report;

会计变动 accounting changes; 会计标准化 accounting standard;

会计差错 accounting errors; 会计常规 accounting conventions;

会计成本管理 accounting cost control; 会计成本监督 accounting cost control;

会计成本统驳 accounting cost control; 会计程序 accounting procedure

会计单位 accounting unit; 会计档案 accounting archives; accounting file;

会计法 accountancy law; accounting law; accounting act; 会计法案 accounting legislation;

会计法规 accounting code; 会计方程 accounting equation;

会计方法 accounting method; 会计分录 accounting entry;

会计分析 analysis of financial statements; 会计个体 accounting entity;

会计工作 accountancy; 会计功能 accounting function;

会计管理 management through accounting; 会计规程 accounting manual; accounting regulations;

accounting rule; 会计汇率 accounting rate;

会计机器 accounting machines; 会计计算机 accounting machine; clerical machine;

会计监督 accounting control; accounting supervision; 会计检查 auditing;

会计校验 accounting check; 会计接口 job accounting interface;

会计结算期 accounting period; 会计决算报表 statement of final accounts; final accounting statements;

会计科 accountant's department; accounting department; 会计科目 accounting item; account title;

会计科目表 card of accounting; 会计列表机 tabulator;

会计年度 account year; accounting year; fiscal year; financial year; 会计凭单 accounting document;

accounting voucher; 会计期（间） accounting period;

会计期间惯例 accounting period convention; 会计人员 accountant;

会计实务 accounting practice; 会计事项 accounting event;

会计室 accountant's office; 会计手册 account manual;

会计体系 accounting system; 会计统驳 accounting control;

会计习惯作法 accounting conventions or practices; 会计系统 accounting system;

会计信息 accounting information; 会计选择 accounting option;

会计学 accounting; 会计业务 accounting event;

会计原理 accounting principle; 会计原则 accounting principles;

会计员 purse bearer; 会计运算 accounting operation;

会计账簿 account book; 会计证据 accounting evidence;

会计职务 accountantship; 会计制表系统 accounting system;

会计制度 accounting system; system of account; 会计周期 accounting cycle;

会计主任 controller of accounts; 会计助理员 assistant accountant

会计事务所系统 accounting information system 会计师查账报告 accountant's report;

会计师统一考试 uniform certified public accountant examination 会计科目 accounting subject

付款 [fù kuǎn] Payments

付款办法 method of payment; 付款保证 guarantee of payment; payment guarantee;

付款保证银行 certifying bank; 付款不足 payment insufficient;

付款代理人 payable agent; 付款到期日 date on which payment becomes due;

付款方式 type of payment; 付款国 country of payment;

付款缓期[宽限] grace of payment; 付款交单 documents against payment (D/P);

付款交货 cash and delivery; 付款凭单 warrant; paying certificate;

付款凭证 payment voucher; 付款期 time of payment;

付款人 payer; drawee; 付款日程表 payment schedule;

付款日期 date of payment; 付款申请书 requisition for payment;

付款税 tax payment; 付款提示 presentment for payment;

付款条件 payment terms; terms of payment; 付款通知 advice of payment; payment order;

付款银行 paying bank; payor bank; 付款员 paying teller;

付款账户 payment

资产 [zī chǎn] property, capital, assets, means

资产报废 asset retirement; 资产变现能力 liquidation; liquidity; realization;

资产重估[价] revaluation of assets; assets revaluation; 资产抵销项目 offsets against assets;

资产抵销账户 contra-asset account; 资产冻结 freezing of assets;

资产服务潜力 service potentialities of the assets; 资产负债 assets and liabilities;

资产负债表 statement of assets and liabilities; balance sheet; 资产负债结算 statement of affairs;

资产负债账户 assets and liabilities accounts; 资产股份 assets stock;

资产净值 net asset value; 资产决算 assets settlement;

资产卡 assets card; 资产收益 assets income;

资产业务 assets operation; 资产再估价税 assets revaluation tax;

资产账户 assets account; 资产折旧幅度 asset depreciation ranges;

资产状况 condition of assets; 资产总额 general assets;

资产总额比率 ration of total capital; ration of total assets;资产总额利润报酬率 rate of return on total assets;

资产总额周转 turnover of total assets

收入 [shōu rù] income

收入报告书 income statement; statement of earnings; 收入差距 income differential; income gap;

收入抵拨 revenue deduction; 收入额 amount of income;

收入法 income approach; 收入分割 income segmentation;

收入分配 income distribution; 收入分配格局 income-distribution structure;

收入革命论 Income Revolution Theory; 收入汇总 income summary;

收入利息 interest received; 收入量 volume of receipts;

收入流通速度 income velocity of circulation; 收入能力 earning power;

收入实现 revenue realization; 收入速度 income velocity;

收入调节税 regulatory income tax; regulatory tax on income; 收入退还书 income refund notice;

收入项下开支 expenses against revenue; 收入效应 income effect;

收入账户 account of receipts; 收入政策 income policy;

.收入专用 dedicating of revenues; 收入资金流动 income capital flow;

收入总额 gross income

保险 [bǎo xiǎn] insure, guarantee

保险板 safety guard; 保险财产 insured property;

保险插销 night bolt; 保险储蓄 insured savings;

保险代理人 insurance agent; 保险带 safety belt;

保险单据 insurance documents; 保险刀 safety razor;

保险垫片 locking gasket; 保险短路开关 battle short;

保险对象 insured object; 保险额 amount insured; sum insured;

保险法 insurance law; 保险阀 lock valve; relief valve;

保险范围 insurance coverage; extent of insurance coverage; 保险粉 sodium hydrosulfite; hydros;

保险杆 bumper; 保险杠 beam; fender-guard;

保险公司 insurance company; 保险柜 safe;

保险国有化 nationalization of insurance; 保险合金 lock alloy;

保险合同 insurane contract; contract of insurance; 保险盒 fuse box;

保险回扣 insurance rebate; 保险机 safety (of a firearm);

保险机构 safety unit; safety and arming device; 保险计算员 actuary;

保险价值 value of insurance; insured [insurance] value; 保险掮客 broker insurance;

保险解除引信待发 {军} arming and fusing; 保险金 insurance money;

保险金额 insurance amount; insured amount; sum insured; sum of insurance; amount covered;

保险经纪人 canvasser; insurance brokers; 保险经济学 economics of insurance;

保险开关 safety switch; 保险开尾销 safety cotter pin;

保险客户 policy-holder; policy holder; 保险类别 branch of insurance;

保险联接器 safety coupling; 保险路线 survivable route;

保险螺栓 shear bolt; 保险摩擦离合器 safety friction clutch;

保险赔偿 insurance indemnity; 保险赔款 insurance proceeds; insurance indemnities;

保险凭证 insurance certificate; certificate of insurance;保险期 insurance period; term of guaranteed service;

保险期限 insurance period; 保险契约 contract of insurance; （汽车）

保险气袋 airbag; 保险器 protector; fuse cut-out; safeguard;

保险人 insurer; assurer; 保险日期 dated;

保险纱管底纱 {纺} bottom bunching; 保险申请 insurance application;

保险数位 guarding figure; 保险数学 insurance mathematics;

保险栓 lock; 保险索赔 insurance claims;

保险锁 check-lock; guard lock;保险弹簧 creep spring; relief spring; restraining spring; supplementary spring;

保险系数 factor of safety; safety factor ;保险险别 coverage;

保险箱 proof box; safe; ark; bank's vault; strong-box; safe deposit box;保险销 linchpin; safety finger; safety

pin; safety stopper; 保险信号 guard signal;

保险钥匙 key; 保险业务 insurance services;

保险责任终止 termination of risk; 保险账户 underwriting account;

保险证明书 certificate of insurance; cover note; 保险证书 certificate of insurance;

保险装置 safety action; safety device; 保险总额 coverage