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 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 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 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 Annual Audit 年度审计 Annual Report 常年报告书 AOT (Approved Oil Trader Scheme) 特准石油交易商证书 APEC (Asia Pacific Economic Co-operation) 亚太经济合作论坛 Appropriation Act/Budget 拨款法案/预算案 Approved Securities Companies 特准证券公司 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 Assets Taxes 资产税 (b) Back Tax 退缴税 Back to Back L/C 背对背信用证 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 Bank Clearing 票据交换 Bank for International Settlement (BIS) 国际结算银行 Bank Stock/Year 银行资本/年度 Bankers' Acceptance 银行承兑 Barrier (贸易)壁垒 Barter Trade 易货贸易/物物交换 Base/Base Year (指数的)基准/基准年 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 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 Bond 债券 Bond 债券 Bonus Share 红股 Book Closure Date 股票过名/注册截止日期 Boomflation 繁荣通膨 Booming/Boom 景气/繁荣 Boomlet 小景气/短暂繁荣 Brain-Intensive Industries 智力密集工业 Budget Accounts 预算账户 Budget Act 预算法案 Budget Allocation 预算拨款 Budget Allotment 预算分配 Budget Appropriation 预算拨款 Budget Enforcement 预算执行 Budget for Annual Expenditure 岁出预算 Budget for Annual Revenue 岁入预算 Budgeting 预算编制 Bull Market 牛市 Business Enterprise/Entity 工商企业 Business Expectation 商业展望 Business Income Tax 营业所得税 Buying rate 买入汇率 (c) Capacity 能力/生产能力/设备能力 Capital Account 资本帐户 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 Intensive 资本密集 Capital Market 资本市场(指中长期借贷市场) Capital Revenue 资本收入 Capitalisation 市值 Cash Budget 现金预算 Cash Market 现金市场 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 Chartered Bank 特许银行 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 Contra Trade 对敲交易 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 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 CPF Cashier's Order 公积金本票 CPF Contribution Rate 公积金缴交率 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 (d) De Facto Company 事实上的公司 Dealer 交易员 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 Deflation/Policy 通贷紧缩/政策 Deflator 缩减指数 Demand-pulled inflation 需求引发的通膨 Depreciable Assets 应折旧资产 Depreciated Currency 贬值货币 Deputy President (银行)副行长 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 Dividend 股息 Dividend Yield 周息率 DTA (Agreement for Avoidance of Double Taxation) 避免双重课税协议 Duties on Cigarettes and Tobacco 香烟与烟草税 (e) EAEC (East Asia Economic Caucus) 东亚经济核心论坛 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) Edusave Account 教育储蓄计划户头 EGM (Extraordinary General Meeting) (公司)股东特别大会 Electronic Share Application (ESA) 认购新股电子服务 EMS (European Monetary System) 欧洲货币体系 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/Direct Investment 股本投资/直接投资 Ergonomics 人才经济学/人类工程学 Estate Duty 遗产税 Euromart/European Market 欧洲共市 Exchange Tax 外汇税 Exchequer 国库/财源 Exchequer 英国财政部 Excise Duty/Tax 国产税/货物税/特许权税 Exempt 豁免 Exempt from Tax 免税 Exemption 豁免缴税 Exercise Price 转换价 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 Face value 面值 Factors of Production 生产要素 Factory Tax 出厂税/制造税 Favourable Balance 顺差 Favourable Balance of Trade 贸易顺差 Final Balance 最后结余、最后余额 Final Budget 核定预算 Final Dividend 年终股息 Financial and Business Services 金融与专业服务 Financial Year 财政年 Financing 集资 Fines and Forfeitures 罚款及没收物 Fiscal Levy 财政税收 Fiscal Policy 财政政策 Fiscal Year 财政年度 Fixed Assets System (FAST) 固定资产制度 Fixed Price Share 定价股 Flexible Wage System 灵活工资制度 Foreign Share 海外股 Free Depreciation (投资优待)自由折旧 Full Employment 全民就业 Futures 期贷 GATT 关税与贸易总协定(简称关贸总协定) 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) 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 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) GOP (Gross Overall Profit) 总盈利额 Grants-In-Aid (GIA) 援助津贴、辅助金 Growth Triangle 成长三角 GSP (Generalized System of Preferences) 普遍优惠制(普惠制) GST 消费税 Hard Cash 现金 Hard Currency 硬货币 Hard Money 硬币/铸币 Heavy Duty 重关税 Heavy Tax 重税 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 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 Income and Expenditure Account 收支账 Income from Royalties 专利权收益 Income Tax 所得税 Income Tax Allowance 所得税免税额 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 Insider Trading 局内人交易 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 Incentive 投资奖励 Investment Surcharge 投资收入附加税 IPO 首次公开售股计划 Issued Capital 发出股本 Judicial Act 诉讼 Judicial Person 法人 JV (Joint Venture) 合资经营/联营 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 Legacy Duty 遗产税 Legal Budget 法定预算 Legal Capital 法定股本 Lending Rate 贷款利率 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 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 Shares 本地股 Loss and Gain 损益 Loyalty Shares 忠诚股 Luxury Tax 奢侈品税 Mainboard 第一级股市 Management Accounting System (MAS) 管理会计制度 Margin 按金/保证金 Margin Buying 交保证金的买空 Margin Trading 按金交易 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 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 Money Market 货币市场/短期藉贷市场 Movable (Property)/Movables 动产 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 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 NIE 新兴工业经济体 Nominal Amount 面额 Nominal Capital 名义资本 Nominal Earnings/Yield 名义收益 Nominal Expenditure 名义支出 Nominal Income 名义收入 Nominal Wage 名义工资 Nominee Company 托管公司 Odd Lot 散股 OECD 经济合作及发展组织(简称经合组织) 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 OPEC 石油输出国组织(简称油盟) Opportunity Cost 机会成本 Optimization 最佳效益 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 支出消费税 Over Subscribed 超额认购 Overheating in The Economy 经济过热 Paid-up Capital 缴足资本 Par value 票面值 Par value 面值 Patent Law 专利法 PAYE (Pay as You Earn) 所得税预扣制计划 Payroll Tax 薪金税 Pensions 养老金 Pensions Expenditure 退休金开支 Per Capita 按人口平均计算、人均 Personal Income Tax 个人所得税 Personal Tax 个人税 Poll Tax 人头税 Position 盘口 Preference Shares 优先股 Prepaid Tax 预付税款 Pretax 扣税前的 Price-earnings Ratio 本益比 Private Placement 私下售股 Profit Taking 套利 Progressive Income Tax 累进所得税 Progressive Tax 累进税/累进税制 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 Prospectus 发股计划书 Public Company 挂牌公司 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 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 red chip stock 红筹股 Registration Tax 注册税 Regressive taxation 递减税制 Reimbursement 偿还 Remisier 取佣经纪 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 Running Account 流水帐 SAVE (Save as You Earn) 边赚边储计划 Scripless Trading 无票交易 second board 二板股市 Securities Account 证券户头 Securities Industry Act 证券业法令 Selective Consumption Taxes 选择性消费税 SEZ (Special Economic Zone) 经济特区 Share option 股票认购权 Shareholders' Funds 股东资金 Short Selling 卖空 SIMEX 新加坡国际金融交易所 Singapore International Foundation 新加坡国际基金 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) Speculation 投机买卖 Speculative Stock 投机性股票 Stamp Duty/Tax 印花税 Standard Chartered Bank 渣打银行 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 Straits Times Industrial Index (STII) 海峡时报工商指数 Strike Price 最低成功标价 Subsidiary 子公司 Suspended 暂停交易 SWAP (汇兑期货)换期/互换 Swap Agreement 互换货币协议、互购协定 Takeover 收购 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 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 Holiday (鼓励投资的)免税期 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 on Property 产业税 Tax On value Added 增值税 Tax Relief for Handicapped Spouse 残疾配偶课税优待 Taxable Income/Earnings 应纳税收入 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 Tight Money 银根紧缩 Tourism Cess 旅游税 Trade Gap 贸易差额 Trading Account 交易户头 Transferable Subscription Rights (TSRs) 认股权 Transportation Tax 运输税 Treasury Note Bond 国库券/国库债券 Trust Companies 信托公司 Trustee Stock 信托股 Two-tier Price System 两价制 Under Subscribed 认购额不足 Underwriter 包销商 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 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 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 When-issued 发股后 Whichever is higher/lower 按两者中较高/低者计算 Withholding Tax 预扣税 Working Assets/Capital 营运资产/资本 Writeoff 注销 Written Laws 成文法 Yield 收益、产量、回利 Zero Economic Growth 零经济增长 Zero rated 零点税率 Zero Rates of Duty 免税 Zero-growth 零增长 Zero-sum Game 零和游戏、一方赢另方输竞赛、不是你输就是我赢 |