1. a flat percentage rate of income 統(tǒng)一比率的所得稅稅率 

       2. a long position 多頭部位，利多形勢 

3. a long position 多頭寸；買進的期貨合同 
4. a put option on a debt security 債務證券的賣出期權 
5. a sales slip 簽購單據，售貨清單 
6. a short position 空頭部位，短缺頭寸 
7. a short position 空頭；賣出的期貨合同 
8. a tax return 稅務申報表 
9. abnormal depreciation 特別折舊 
10. abnormal spoilage 非正常損壞 
11. aboriginal cost 原始成本 
12. acceptance bank 票據承兌行 
13. acceptance method 承兌方式 
14. acceptance risks 承兌風險 
15. accepting bank 承兌銀行 
16. accessory risks 附加保險，附加險 
17. accident insurance 意外保險（不包括海上，火災和人壽險） 
18. accommodation of funds 資金融通 
19. accompany vt. 附帶，伴隨，陪同 
20. account charges 賬戶費用 
      21. account current (A/C,a/c) 往來帳戶 
22. account number (A/N) 帳號 
23. account statement 帳戶清單 
24. accounting exposure 會計風險 
25. accounting risks 會計風險 
26. accounting value 帳面價值 
27. accounts of assured 保險帳戶 
28. accrued bond interest 應計債券利息 
29. accrued depreciation 應計折舊 
30. accrued dividend 應計股利 
31. acknowledgement of declaration (under op預約保險申報確認書 
32. active securities 熱頭股票，活躍的證券 
33. actual cash value （保險用語）實際現(xiàn)金價值 
34. actual rate 實際匯率 
35. adaptive expectations 適應性預期 
36. additional insurance 加保，附加保險 
37. additional reserve 追加準備金 
38. adjustable policy 可調整的保險單 
39. adjustable premium 可調整的保險費 
40. adjusted debit balance 已調整的借方余額 
       41. advance payment of premium 預繳保險費 
    42. advance-decline theory 漲跌理論 
43. adverse exchange 逆匯、逆匯兌 
44. advice of drawing 提款通知書 
45. advising bank 通知銀行 
46. affiliated bank 聯(lián)行 
47. affiliated person 關聯(lián)人 
48. aftermarket 次級市場 
49. agent for collection 托收代理銀行 
50. Agricultural Bank of China 中國農業(yè)銀行 
51. agricultural loans 農業(yè)貸款 
52. agricultural（animal husbandry）tax 農（牧）業(yè)稅 
53. allowance for doubtful debt 備抵呆帳款項 
54. alternative (either/or) order 選擇指令 
55. American Express card 運通卡 
56. American terms 美國標價法 
57. amount in figures 小寫金額 
58. amount in words 大寫金額 
59. annual membership dues 年費 
60. application form for a banking account 銀行開戶申請書 

       61. appointed bank 外匯指定銀行 
62. appreciation of exchange rate 匯率升值 
63. arbitrage 套利 
64. arbitrage 套購，套利，套匯 
65. arbitrage of exchange 套匯 
66. arbitrage of exchange or stock 套匯或套股 
67. arbitrage opportunity 套價機會 
68. arbitrage risks 套匯風險 
69. as agent 做代理 
70. as principal 做自營 
71. Asian Development Fund (ADB) 亞洲開發(fā)銀行 
72. ask price = asking price = offer price 出售價，報價，開價，出價 
73. ask-bid system 競價系統(tǒng) 
74. assessment of loss 估損 
75. assets insurance 資產保險 
76. assignment of policy 保單轉讓 
77. assumption of risk 承擔風險 
78. asymmetry 不對稱 
79. at owner’s risk 風險由貨主負擔 
80. at-the-close order 收盤指令 
81. at-the-market 按市價 
82. at-the-money 平值期權 
83. at-the-opening (opening only) order 開盤指令 
84. auction marketplace 拍賣市場 
85. automated teller machines (24 hours a day) 自動取款機（24小時服務） 
86. automatic transfers between accounts 自動轉帳 
87. average 平均數(shù)

88.acquiring company          收購公司 
89.bad loan                    呆帳 
90.chart of cash flow          現(xiàn)金流量表 
91.clearly-established ownership      產權清晰 
92.debt to equity              債轉股 
93.diversity of equities       股權多元化 
94.economy of scale            規(guī)模經濟 
95.emerging economies          新興經濟 
96.exchange-rate regime        匯率機制 

97.fund and financing          籌資融資 
98.global financial architecture         全球金融體系 
99.global integration, globality    全球一體化，全球化 
101.go public                   上市 
102.growth spurt                （經濟的）急劇增長 
103.have one's "two commas"     百萬富翁 
104.hedge against               套期保值 
105.housing mortgage            住房按揭 
106.holdings                    控股，所持股份 
107.holding company             控股公司 
108.initial offerings           原始股 
109.initial public offerings    首次公募 
110.innovative business         創(chuàng)新企業(yè) 
111.intellectual capital        智力資本 
112.inter-bank lending          拆借 
113.internet customer           網上客戶 
114.investment payoff period    投資回收期 
115.joint-stock                 參股 
116.mall rat                    愛逛商店的年輕人 
117.means of production         生產要素 
118. (the)medical cost social pool for major diseases     
大病醫(yī)療費用社會統(tǒng)籌 
119.mergers and acquisitions    并購 
120.mobile-phone banking        移動電話銀行業(yè) 
121.moods                       人氣 
123.net potato                  網蟲 
124.non-store seling            直銷 
125.offering                    新股 
126.online-banking              網上銀行業(yè) 
127.online-finance              在線金融 
128.online client               （銀行的）網上客戶 
129.paper profit                帳面收益 
130.physical assets            有形資產 
131.project fund system        項目資本金制度 
132.pyramid sale               傳銷 
133.recapitalize               資產重組 
134.regional corrency blocks   地區(qū)貨幣集團 
135.regulate                   調控 
136.sell off                   變現(xiàn) 
137.share(stock) option        期權，股票認購權 
138.smart card                 智能卡 
139.slash prices               殺價 
140.spare capacity             閑置的生產能力 
141.strong growth              強勁的增長勢頭 
142.switch trade               轉手貿易 
143.take…public               上市 
144.tap the idle assets        盤活存量資產 
145.transaction （銀行的）     交易 
146.transfer payment from the exchequer        財政轉移支付 
147.venture-capital            風險資本 
148.virtual bank               虛擬銀行 
149.wire transfer              電子轉帳 

150.valuation report  估值報告