| English | Chinese |
| acceptance and guarantee | 承诺支储 |
| acceptance and rejection | 承兑与拒付 |
| acceptance and rejection criterion | 承兑与拒付标准 |
| acceptance and settlement | 承兑与清算 |
| accountant and secretary | 帐户 |
| Accounting and Reporting Standards for Corporation Financial Statement | 《公司财务报表的会计和报告准则》 |
| accounting for agency and branch operations | 代理店和分店会计 |
| accounting for changing money and value | 货币价值变动会计 |
| accounting for estates and trusts | 遗产和信托会计 |
| accounting treatment of exchange gains and losses | 汇率损益的会计处理 |
| accounting trend and techniques | 会计趋势和会计技术 |
| achieve a comprehensive and balanced outcome | 取得全面均衡的成果 |
| achieve common development and prosperity | 实现共同发展繁荣 |
| achieve long-term stable and rapid economic development | 实现经济长期平稳较快发展 |
| achieve mutual benefit and win-win situation | 实现互利共赢 |
| achieve steady and robust economic development | 实现经济平稳较快发展 |
| achieve strong, sustainable, and balanced growth of the world economy | 实现世界经济强劲、可持续、平衡增长 |
| achieve sustained and healthy economic growth | 实现经济持续健康增长 |
| achieve sustained and sound economic development | 实现经济持续健康发展 |
| additions and betterments reserve | 增建和改造准备 |
| additions to plant and equipment | 增置的厂房和设备 |
| advice and pay | 通知付款 |
| agriculture and cooperative credit bank | 农业与合作信用银行 |
| American Production and Inventory Control Society, Inc. | 美国生产与库存管理协会 (从2005年1月1日起改名为"APICS 运作管理协会 (APICS The Association for Operations Management)") |
| annual statement of receipt and expenditure | 岁出岁入决算书 |
| areas of infrastructure and trade finance | 基础设施和贸易融资领域 |
| asset and liabilities | 资产与负债 |
| asset and liabilities account | 资产与负债账户 |
| asset and liabilities management | 资产与负债管理 |
| asset and liability accounts | 资产和负债表 |
| asset betterment and addition | 资产改良与增建 |
| assets and equities | 资产及主权资金 |
| assets and equities | 奖金及其来源 |
| assets and liabilities | 资产和负债 |
| assets and liabilities accounts | 资产及负债帐户 |
| assume whatever duties and responsibilities | 承担力所能及的义务和责任 |
| auditing by "test and scruting" | 用抽查法查帐 |
| auditing by "test and scruting" | 抽查 |
| auditing for cash on hand and in bank | 现金及存款审计 |
| automated search and match | 自动监测系统 |
| Automatic Order Matching and Execution System | 自动对盘及成交系统自动对盘系统 |
| Automatic Order Matching and Execution System/Second Generation | 第二代自动对盘及成交系统第二代自动对盘系统 |
| Automatic Order Matching and Execution System/Third Generation | 第三代自动对盘及成交系统第三代自动对盘系统 |
| balance between income and expenditure | 收支平衡 |
| balance form of profit and loss statement | 帐户式损益表 (account form of profit and loss statement) |
| balance of financial revenue and expenditure | 财政收支的平衡 |
| balance of income and outlay | 收支平衡 |
| balance of receipts and payments of credit funds | 信贷收支差额 |
| balance of revenue and expenditure | 收支平衡 |
| balance sheet classification and valuation | 资产负债表的分类及其评价 |
| balanced form of profit and loss statement | 平衡式损益表 (account form of profit and loss statement) |
| balanced form of profit and loss statement | 帐户式损益表 (account form of profit and loss statement) |
| banking and public finance sectors | 财政金融领域 |
| bill and accounts payable with terms | 有条件期付款项 |
| bill and accounts receivable | 期收款项 |
| bill and charge system | 发单存根记帐法 |
| bill and charge system | ‘发票记帐法 |
| bill and Melinda Gates Foundation | 比尔及默林达•盖茨基金会 |
| bill and note | 票据 |
| bought and sold note | 买卖单据 |
| budget and accounting act | 预算会计法案 |
| budget and financial statement system | 预算决算制度 |
| budget and fund accounting | 预算与基金会计 |
| budget for revenues and expenditures | 收支预算 |
| budgeted revenue and expenditure in balance | 预算收支平衡 |
| build a comprehensive and mutually beneficial economic partnership | 建设全面互利的经济伙伴关系 |
| build a cooperative economic partnership based on mutual respect and mutual benefit | 建设相互尊重、互利共赢的经济合作伙伴关系 |
| build a cooperative economic partnership of mutual respect and mutual benefit | 建设相互尊重、互利共赢的经济合作伙伴关系 |
| build a more just and equitable system of global economic governance | 建立一个更加公正合理的全球经济治理体系 |
| build a new and more equal and balanced global partnership for development | 建立更加平等、更加均衡的新型全球发展伙伴关系 |
| build an international reserve currency system with stable value, rule-based issuance and manageable supply | 建立币值稳定、供应有序、总量可调的国际储备货币体系 |
| build, own, operate and transfer | 建造、拥有、经营、转让 |
| buy and hold | 买人并持有 |
| buy-and-hold method | 买人持有法 |
| buy-and-hold strategy | 买人持有策略 |
| buy and put aside | 买人并持有 |
| buy-and-sell strategy | 买人沽出策略 |
| buy-and-write strategy | 买人立权策略 |
| carry and roll | 债券利差交易 |
| carry and roll down | 债券利差交易 |
| carry back and carry forward | 补报与预报 |
| carry out and carry back of losses | 亏损的结转和转回 |
| carry out complete oversight and control | 实施全口径监管 |
| carry out the plan for restructuring and reinvigorating key industries on a large scale | 大范围实施重点产业调整振兴规划 |
| cease and desist order | 终止及停止令 |
| central clearing and custodian system | 中央结算及托管系统 |
| central clearing and depositary system | 中央结算及存管系统 |
| centralized authentication and authorization service | 中央核证和认可服务 |
| centralized borrowing and lending system | 中央股份借贷系统 |
| challenge existing standards and norms | 挑战现有准则 |
| China and ASEAN Free Trade Area | 中国-东盟自由贸易区 |
| China International Economic and Trade Arbitration Commission | 中国国际经济贸易仲裁委员会 |
| China Securities Depository and Clearing Corporation Limited | 中国证券登记结算有限公司 (简称"中国结算公司"，成立于2001年10月，上海、深圳证券交易所各持50%的股份,总部设在北京，下设上海、深圳和北京数据技术分公司) |
| China-U.S. Joint Commission on Commerce and Trade | 中美商贸联委会 |
| Chinese staff salaries and wages payable | 应付中方职工工资 |
| choose to pay and be paid in the Chinese currency | 选择使用人民币支付和接受付款 |
| client securities and collateral | 客户证券及抵押品 |
| Closer Economic Partnership Arrangement between Hong Kong and the Mainland | 《内地与香港关于建立更紧密经贸关系的安排》 |
| collective and effective response | 有效的集体应对方案 |
| commit to further strengthen macroeconomic policy communication and coordination | 承诺进一步加强宏观经济政策交流和协调 |
| commit to international standards with respect to bank secrecy and transparency | 承诺实施关于银行保密性和透明度国际标准 |
| compensation payable to directors and supervisors | 应付董事和监事酬劳 |
| comprehensively advance reform, opening up and modernization | 全面推进改革开放和现代化建设 |
| comprehensively promote the investment liberalization and facilitation | 全面推进投资自由化和便利化 |
| constrain economic and social development | 制约经济社会发展 |
| contribute to inclusive and sustainable economic growth | 为包容和可持续的经济增长做出贡献 |
| Convention on a Uniform Law for Bills of Exchange and Promissory Notes | 《汇票及本票统一法公约》 |
| Convention on International Bill of Exchange and International Promissory Note of the United Nations | 《联合国国际汇票和国际本票公约》 (简称"《国际汇票本票公约》") |
| cooperate to strengthen the international trade and financial institutions | 合作加强国际贸易和金融机构 |
| coordinate one's actions and policies | 协调行动和政策 |
| coordinate economic and social development and environmental protection | 统筹经济社会发展和环境保护 |
| coordination of fiscal and monetary policies | 财政政策与货币政策的配合 |
| count fractions over 1/2 as one and disregard the rest | 四舍五人 |
| count fractions over 1/2 as one and disregard the rest | 计算小数四舍五入 |
| counter risks and challenges | 应对风险挑战 |
| counting fractions over 1/2 as one and disregarding the rest | 四舍五人 |
| create a convenient, safe and worry-free environment for consumers | 营造便利、安全、放心的消费环境 |
| create a fair and transparent market environment | 营造公平透明的市场环境 |
| create an international and eventually fully convertible currency | 推动货币国际化，并最终实现完全自由兑换 |
| create fairer and more legitimate global governance | 创造更加公平合理的全球治理环境 |
| crime of fraudulent and illegal fundraising | 非法集资诈骗罪 |
| current and accrued assets | 本期应计资产 |
| current and accrued liabilities | 本期应计债务 |
| current assets and liabilities | 流动资产和短期负债 |
| current international economic and financial situation | 当前国际经济金融形势 |
| cut the deposit and lending rates | 下调存贷款利率 |
| deal with huge private and public debts | 对付庞大的私人和公共债务 |
| deal with risks and challenges of all kinds | 应对各种风险和挑战 |
| dean,oil and meal spread | 豆、豆油和豆粉价差套利 |
| debit and credit | 借和贷 |
| debit and credit | 借方和贷方 |
| debit and credit | 借贷 |
| debit and credit accounting method | 借贷记账法 |
| debit and credit conventions | 借贷常规 |
| debit and credit principle | 借贷原则 |
| debit and credit rule | 借贷法则 |
| debt and equity securities | 债务与产权证券 |
| debtor and creditor | 借贷双方 |
| debtor and creditor account | 借贷账户 |
| deferred experimental and research expense | 递延试验研究费 |
| deferred research and development | 递延研究与发展成本 |
| deferred-investment gain and loss | 递延投资损益 |
| delayed repayment of principal and interest | 延期还本付息 |
| departmental financial revenue and expenditure | 部门财务收支 |
| Derivatives Clearing and Settlement System | 衍生产品结算及交收系统 (指香港交易所于2004年4月推出的所有期权及期货合约的结算及交收系统) |
| difference between cash dollars and clearing dollars | 现水 |
| difference between cost and book value | 成本与帐面价值之差异 |
| difference between interest rates at home and abroad | 国内外利息差 |
| direct and indirect process costs | 分部成本 |
| direct and indirect process costs | 直接与间接 |
| direct material and labor cost | 劳务费 |
| direct material and labor cost | 直接材料 |
| disposal of plant and equipment | 厂房和设备的处理 |
| distribution of profit and loss | 损益的分配 |
| divergence in interests between China and the US | 中美的利益分歧 |
| ebb and flow of cash | 现金增减 |
| economy and efficiency audit | 经济和效率审计 |
| effect of falling business and household confidence | 企业和家庭信心下滑的影响 |
| electronic bill presentment and payment | 电子票据兑换 |
| Electronic Data Gathering Analysis and Retrieval system | 电子数据收集、分析及检索系统 (美国) |
| electronic order matching and execution/ clearing system | 电子自动对盘及执行/结算系统 |
| electronic transfer and banking | 电脑代资金移转及银行活动 |
| embezzlement and theft | 盗窃 |
| embezzlement and theft | 贪污 |
| embezzlers and grafters | 贪污盗窃分子 |
| employee's wages and salaries payable | 应付职工薪酬 |
| encourage balanced and sustainable growth | 鼓励平衡且可持续增长 |
| encourage expanded trade in financial products and services | 刺激金融产品及服务中交易的扩展 |
| engine driving world economic recovery and growth | 拉动世界经济复苏和增长的引擎 |
| engineering and designing expense | 工程和设计费用 |
| ensure and improve the wellbeing of the people | 保障和改善民生 |
| ensure complete and accurate disclosure by firms of their financial conditions | 确保公司财务状况完全和准确无误的公开 |
| ensure global energy security and food security | 保障全球能源安全和粮食安全 |
| ensure growth and to promote stability | 保增长，促稳定 |
| ensure steady and robust economic development | 确保经济平稳较快发展 |
| ensure sustained stable and sound economic growth | 确保经济持续、稳定、健康增长 |
| equitable and transparent commodity pricing and regulating mechanism | 合理透明的大宗商品定价和调控机制 |
| European Convention on Products Liability of Person bounding and Death | 《关于人身伤亡产品责任欧洲公约》 |
| expand economic and financial information sharing | 扩大经济金融信息交流 |
| expand economic and technological cooperation | 扩大经济技术合作 |
| expand the breadth and depth | 拓展广度和深度 |
| expand the use of the RMB in cross-border trade and investment | 扩大人民币在跨境贸易和投资中的使用 |
| expense and receipt in balance | 收支相抵 |
| expense and receipts | 收支 |
| expense and receipts balance | 收支相抵 |
| expense of technical innovation and examination | 技术革新及试验费 |
| expenses and receipts balance | 收支相抵 |
| face a complex and volatile political and economic environment abroad | 面对复杂多变的国际政治经济环境 |
| face bigger pressures and challenges | 面临更大的压力和挑战 |
| face deep economic and banking crises | 面临严重的经济和银行业危机 |
| face the new situation and new demands | 面对新形势新要求 |
| face thorny issues of immigration and integration | 面临移民和一体化等棘手问题 |
| federal saving and loan insurance corporation | 联邦储蓄贷款保险公司 |
| federal savings and loan association | 联邦储蓄贷款协会 |
| final accounting of revenue and expenditure | 收支决算 |
| final accounts of state revenue and expenditure | 国家决算 |
| final net profit and loss section | 期末净损益部分 |
| Finance and Accounting | 《财务与会计》 |
| firmly rein in speculative and investment-driven housing demand | 坚决抑制投机和投资性购房需求 |
| floor and ceiling prices | 地板价和天价 |
| forecasting liabilities and net worth | 负债与净值之预测 |
| form a complementary, coordinated, balanced and coordinated regional opening a new pattern | 形成优势互补、分工协作、均衡协调的区域开放新格局 |
| form a unified, open, competitive and orderly market nationwide | 形成统一开放、竞争有序的全国大市场 |
| forward buying and selling | 远期买卖 |
| forward settlement and sale of foreign exchange | 远期结汇售汇 |
| foster a free, open, equitable and just global trading environment | 营造自由开放、公平、公正的全球贸易环境 |
| foster and develop strategic emerging industries | 培育发展战略性新兴产业 |
| foster economic growth, job creation, innovation, and prosperity | 促进经济增长、创造就业、创新和繁荣 |
| foster more open trade and investment globally | 促进更加开放的全球贸易与投资 |
| foster open, fair, and transparent investment environments | 培育开放、公平和透明的投资环境 |
| fully tap into the potential of science and technology | 充分挖掘科技潜力 |
| funds allocation and transfer | 资金调拨 |
| funds outstanding for gold and silver | 金银占款 |
| gains and losses | 损益 |
| gains and losses | 增益与损失 |
| gains and losses on disposal of plant and equipment | 固定资产与设备出售损益 |
| general accounting and finance department | 财务会计处 |
| general administrative and selling expense | 一般管理费和销售费用 |
| General Advisory and Support Working Team | 一般咨询及支援工作小组 |
| General Agreement on Tariffs and Trade | 关税与贸易总协定 (简称"关贸总协定") |
| General Agreement on Tariffs and Trade 1944 | 1944年关易税贸总协定 |
| general profit and loss section | 一般损益部分 |
| global economic and financial activity | 全球经济和金融活动 |
| global strategy for growth and jobs | 增长和就业全球战略 |
| global technological and intellectual resources | 全球科技智力资源 |
| gold and foreign exchange reserves | 黄金与外汇储备额 |
| gold and foreign exchange reserves | 黄金外汇储备 |
| gold and foreign exchange turmoil | 黄金与外汇风潮 |
| gold and silver bimetallism | 金银复本位 |
| gold and silver certificate | 兑换金银票 |
| gold and U.S. dollar standard system | 黄金与美元本位制 |
| hamper sustained and steady growth of the global economy | 制约世界经济的持久稳定增长 |
| heaven and hell bond | 天堂与地狱债券 (一种附有期权和期货的债券) |
| helpers and laborers | 杂工 |
| hew to long-standing foreign policy of "concealing brightness and biding time" | 坚守长期奉行的"韬光养晦"外交政策 |
| high level of social trust and cohesion | 高水平的社会信任度和凝聚力 |
| high value-added machinery and electronics goods | 高附加值机电产品 |
| highs and lows | 涨价跌价 |
| highs and lows | 涨跌 |
| hold and trade renminbi-denominated products | 持有并交易人民币计价的金融产品 |
| holding gain and loss on marketable securities | 有价证券持有损益 |
| holdings of subsidiary's preferred and common stock | 控股子公闵优先及普通股本 |
| information and communication infrastructure | 信息基础设施 |
| intercompany profit and changes in parents percentage of control | 结合公司间内部利益与母公司控制权成数之变化 |
| intercompany profit in inventories and long-lived assets | 公司内部存货利益及耐久性资产内部利益 |
| inverse head and shoulders | 反头肩顶 (即"头肩底 (head and shoulders bottom)") |
| invest more in research and development | 加大研发投资 |
| investment and borrowing restriction | 投资及借贷限制 |
| Irish Futures and Option Exchange | 〈爱尔兰〉爱尔兰期货和期权交易所 |
| issued-and-outstanding stocks | 已发行流通股 |
| joint and several bonds | 股份与连带责任债券 |
| joint and several liabilities | 共同负债 |
| joint and several liabilities | 共同及连带责任 |
| joint and several liabilities | ，连带责任 |
| joint and several liabilities | 集体和单独的债务 |
| joint-and-several promissory note | 共同及个别承兑票据 |
| joint venture with Chinese and foreign investment | 中外合资经营企业 |
| keep the deficit and government bonds at appropriate levels | 保持适度的财政赤字和国债规模 |
| land and building sinking fund | 房地产提存金 |
| land building furniture and equipment | 房地产及器具 |
| liabilities and capital item | 负债资本项目 |
| liabilities and inflation | 负债与通货膨胀 |
| liabilities and net assets | 负债和净资产 |
| liabilities and net worth | 负债与资本净值 |
| liabilities and responsibilities | 负债与责任 |
| maintain a balance between receipts and payments | 收支平衡 |
| maintain a steady and relatively fast growth | 保持平稳较快增长 |
| maintain and develop socialism with Chinese characteristics | 坚持和发展中国特色社会主义 |
| maintain financial stability and economic growth | 保持金融稳定和经济增长 |
| maintain fiscal, monetary, trade, industry and other policy sustainability | 保持财政、货币、贸易、产业等政策的可持续性 |
| maintain steady and rapid economic development | 保持经济平稳较快发展 |
| make explorations and innovations | 探索创新 |
| make major efforts to support the development of small- and medium-sized enterprises | 重点关注扶持中小企业发展 |
| make new and greater human contributions | 为人类做出新的更大的贡献 |
| make the commodity pricing and regulating mechanism more equitable and transparent | 使大宗商品定价和调控机制更加合理透明 |
| make the historic decision of reform and opening up | 做岀实行改革开放的历史性决策 |
| make the international monetary system more representative, stable and resilient | 使国际货币系统变得更有代表性、更稳定和有活力 |
| management and general expense | 营业与总务费用 |
| matching cost flow and work flow | 成本流量与业务流量相配合 |
| matching revenues and expenses | 酉己合收入与费用 |
| mobility and hardship allowance | 流动及艰苦津贴 |
| mode for advancing economic and social development | 经济社会发展的模式 |
| monetary and credit regulation | 货币信用调节 |
| monetary and fiscal tightening | 货币和财政紧缩 |
| monetary disequilibrium and market clearing | 货币非均衡和市场出清 |
| monetary gain and loss | 货币损益 |
| move heaven and earth to save the euro | 不惜一切代价拯救欧元 |
| mutually supporting and complementing policy measures | 相互支持、相互补充的政策措施 |
| National Development and Reform Commission | 国家发展改革委员会 (我国国务院直属机构，简称"国家发改委"，是综合研究拟定经济和社会发展政策，进行总量平衡，指导总体经济体制改革的宏观调控机构) |
| national economic and social development | 国民经济和社会发展 |
| national income and product account | 国民收人和生产账户 |
| national income and product accounts | 国民收入和国民生产核算帐 |
| national interest and people's livelihood | 国计民生 |
| net amount of non operating profit and loss | 营业外损失净额 |
| net and gross | 净额与毛额 |
| net debtors and creditors | 债权人贷方和债务人借方 |
| net income and loss | 净损益 |
| note and acceptances receivable | 应收票据与承兑票据 |
| note and bill receivable discounted | 已贴现应收票据 |
| offer and acceptance | 发盘与接受 |
| offer Rmb exchange and deport services for personal banking customers | 向个人银行客户提供人民币兑换与存款业务 |
| offsetting of assets and liabilities | 资产负债相抵 |
| Organization for Economic Cooperation and Development | 经济合作与发展组织 (1961年9月成立，由加拿大、美国及欧洲经济合作组织等共20个成员组成，简称"经合组织") |
| other income and expense budget | 营业外损益预算 |
| parent's statements and investments in subsidiaries | 母公司报表与子公司投资 |
| participation in international economic cooperation and competition | 参与国际经济合作和竞争 |
| partner with debit balance after loss realization and write-off of another partner's debit balance | 合伙人资本负担变现损失及其他合伙人借差不能补缴损失后变为借差 |
| partner’s loan and capital accounts sufficient or insufficient to absorb realization losses | 合伙人贷款及资本均足以或无力负担变现损失 |
| partners personally solvent；partners with debit and credit balances | 合伙人资本余额有借有贷 |
| partners personally solvent；partners with debit and credit balances | 合伙人皆有偿债力 |
| partnership, formation and division of income | 合伙:组织与损益分配 |
| Plan for Restructuring and Invigorating Ten Key Industries | 《十大重点产业调整振兴规划》 |
| planning and decision accounting | 决策会计 |
| planning and decision accounting | 规划 |
| plant and equipment | 固定资产与设备 |
| play an important and constructive role | 发挥重要的建设性作用 |
| position gain and loss | 持仓盈亏 |
| prevent fraudulent activities and abuse | 预防欺骗以及权力滥用行为 |
| public and publicly guaranteed debt | 官方债务和官方担保的债务 |
| public finance and finance | 财政金融 |
| pump and dump | 拉高出货 |
| punitive import quotas and tariffs | 惩罚性进口配额和关税 |
| quota adjustment and reform | 份额的调整和改革 |
| raise new barriers to investment or to trade in goods and services | 抬高投资或货物及服务贸易新壁垒 |
| raise the competitiveness of the banking, securities and insurance industries | 提高银行、证券、保险等行业竞争力 |
| receivables and payables | 应收项目和应付项目 |
| receivables on account of subscriptions and supplementary resources | 认股及补充资金账户应收款 |
| reckoning and writings | 计算与书写 |
| reckonings and writings | 计算与书写 |
| reconciliation of financial and cost profit | 财务利润与成本利润调节表 |
| registered bonds and coupon bonds | 记名债券与息票债券 |
| renovation and reformation fund | 更新改造资金 |
| report form profit and loss statement | 报告式损益表 |
| report-form profit and loss statement | 报告式损益表 |
| reporting exchange gains and losses | 汇兑利益与损失的列计 |
| reserve and gold assets movement | 准备和黄金资产的流动 |
| reserve for bad and doubtful account | 坏帐准备金 |
| reserve for realized profits and losses | 实现损益准备 |
| reserve for renewals and replacement | 更换及重置准备 |
| reserve for wear tear obsolescence and inadequacy | 废损废弃及不合用准备 |
| resources and liabilities | 资财资产与负债 |
| reverse cash-and-carry arbitrage | 反向现货持有套利 |
| reverse cash-and-carry trade | 反向买现卖期交易 |
| review and appraisal | 审査和评价 |
| review and approval to commit | 审查与承诺 |
| review and commitment meetings | 审查和承担义务会议 |
| review monetary and currency issues | 审议货币和汇率问题 |
| review the mandates, governance, and resource requirements of the IFIs | 评估国际金融机构授权、管理和资源要求 |
| rich and strong nation | 富裕的强国 |
| rights to and upon the instrument | 对票据的权利主张 |
| risk and return in a portfolio context | 股票组群之风险与报酬 |
| risk of theft and pilferage | 偷窃险 |
| risks and hidden dangers | 风险隐患 |
| rules and regulations of cost accounting | 成本会计的规章制度 |
| safeguard and promote the sustainable development | 维护和促进可持续发展 |
| salaries and allowances | 薪津 |
| salaries and interest as expenses | 视薪水与利息为费用 |
| salaries and interest in excess of net income | 薪金及利息超过净利 |
| salaries and wages payable | 应付薪金及.工资 |
| salesmen's salaries and commission | 销销员薪金及佣金 |
| salesmen's traveling and entertainment expenses | 销销员旅费及交际费 |
| saving-and-Ioan association | 合会储蓄放款协会，信用合作社 |
| savings and interest rate | 银行利率 |
| savings and loan association | 储蓄与贷款社 |
| savings and loan crisis | 储蓄与贷款危机 |
| savings and loan institution | 储蓄贷款机构 |
| schedule of increase and decrease of properties | 财产增减明细表 |
| seasonality and standard cost variances | 季节性和标准成本差异 |
| "Securities and Exchange Act" | "证券交易法" |
| Securities and Exchange Commission | 证券交易监督委员会 (根据1934年美国证券交易法令而成立的、直属美国联邦、负责美国证券监督和管理工作的独立准司法机构，简称"美国证监会") |
| securities and Exchange Commission | 证券交易所 |
| securities and Exchange Commission | 证券管理委员会 |
| Securities and Futures Appeals Tribunal | 证券及期货事务上诉审裁处 |
| Securities and Futures Authority | 证券期货局 (英国负责监管金融服务业中涉及证券和期货业务的公司) |
| Securities and Futures Bureau | 证券期货局 |
| Securities and Futures Commission | 证券及期货事务监察委员会 (香港证监会下设委员会，简称"证监会"，是独立于政府公务员架构之外负责监管香港证券期货市场运作的法定组织) |
| securities and futures industry | 证券期货业 |
| securities and futures market | 证券期货市场 |
| Securities and Investment Board | 证券投资委员会 |
| securities and properties in trust reserve | 信托准备中之证券与不动产 |
| securities borrowing and lending agreement | 证券借贷协议书 |
| securities income and expense | 证券收益和费用 |
| Securities Industry and Financial Markets Association | 证券行业及金融市场协会 |
| seek economic growth rate and big size at the price of environment | 以牺牲环境的代价来换取高速增长、盲目铺摊子 |
| sell-and-leaseback agreement | 售出租回合约 |
| Separate Trading of Registered Interest and Principal of Securities | 记名证券本金和利息分离交易美国财政部 |
| Separate Trading of Registered Interest and Principal of Securities | 证券本息分离交易 |
| separate trading registered interest and principal securities | 本息分离债券 |
| set deposit and lending rates | 设定存贷款利率 |
| shake off poverty and become prosperous | 脱贫致富 |
| social and economic transformation | 社会与经济变革 |
| source and application of funds statement | 资金来源及运用情况表 |
| source and application of funds statement | 资金来源及运用表 |
| source-and-disposition | 资金来源去向表 |
| source-and-disposition | 资金运用表 |
| source-and-use -of-fund statement | 资金来源运用表 |
| source-and-use statements | 资金来源运用表 |
| source and uses of funds statement | 资金来源及运用情况表 |
| Source and uses of working capital | 流动资金的来源与用途 |
| source of financial supply and demand | 金融供求来源 |
| Sources and uses of working capital | 流动资金的来源与用途 |
| sources-and-uses statement | 资金来源去向表 |
| sources-and-uses statement | 资金运用表 |
| speed up economic and social development | 加快经济社会发展 |
| spread between borrowing and lending | 借款与放款之间的差额 |
| spread between borrowing cost and lending rates | 借款与放款率的差幅 |
| spread between spot and forward quotation | 即期与远期报价之间的价差 |
| spread between spot and forward quotation | 现货与期货牌价的差额 |
| staff incentive and welfare fund payable | 应付职工奖励及福利基金 |
| steady and rapid economic development | 经济平稳较快发展 |
| steady and relatively fast economic growth | 经济平稳较快增长 |
| strengthen and improve business ties | 加强和改善经贸关系 |
| strengthen and improve financial oversight | 加强和改善金融监管 |
| strengthen and improve macrocontrol | 加强和改善宏观调控 |
| strengthen communication and coordination | 加强沟通和协调 |
| strengthen one's confidence and determination | 坚定信心和决心 |
| strengthen coordination and cooperation | 加强协调与合作 |
| strengthen coordination between credit and industrial policies | 加强信贷政策与产业政策的协调配合 |
| strengthen dialogue and exchanges | 加强对话与交流 |
| strengthen economic and technical cooperation | 加强经济技术合作 |
| strengthen financial markets and regulatory regimes | 加强金融市场和监管体系 |
| strengthen financial sector regulation and supervision | 加强金融监管 |
| strengthen investment management and risk management | 加强投资和风险管理 |
| strengthen investment management and risk management over our foreign exchange reserves | 加强储备资产的投资和风险管理 |
| strengthen macroeconomic communication and cooperation | 加强宏观经济政策沟通与合作 |
| strengthen oversight and supervision of prices | 加强价格监管 |
| strengthen regional and international economic cooperation | 加强区域和国际经济合作 |
| strengthen regional interconnection and network infrastructure construction | 加强区域内基础设施互联互通和网络化建设 |
| strengthen the internal vitality of economic and social development | 增强经济社会发展内在活力 |
| strengthen the monitoring and early warning of capital flows | 加强资本流动监测预警 |
| strengthen the resilience and transparency of credit derivatives markets | 增强信用衍生产品市场弹性和透明度 |
| strive for social harmony and stability | 促进社会和谐稳定 |
| strive for sustained, stable and fast economic development | 促进经济长期平稳较快发展 |
| strong and sustainable growth | 强劲且可持续的增长 |
| strong economic and jobs growth | 强劲的经济增长和扩大就业 |
| supervision and regulation | 监管 |
| supplies and expense | 用品与费用 |
| supply and demand of funds | 资金供给与需求 |
| supply and marketing cooperatives | 供销合作社 |
| survey of income and expenditure | 收支调査 |
| Synthetic Agreements for Forward Exchange Recommended Terms and Com ditions | 外汇综合协议标准条款 |
| tag and coupon system | 货签制盘点存货时之一种方法 |
| take bribes and bend the law | 贪赃枉法 |
| take strong measure against fake and shoddy products | 打假 |
| take urgent and exceptional measures | 采取紧急和特别措施 |
| tariff reduction and exemption | 关税减免 |
| tariff-free and quota-free treatment | 免关税及免配额待遇 |
| tax and duty | 税金 |
| tax and income inequality | 税收和收人不平等 |
| technical form of profit and loss statement | 技术式决算表 (account form of profit and loss statement) |
| technical form of profit and loss statement | 帐户式损益表 (account form of profit and loss statement) |
| temporary advances and sundry debtors | 暂记欠款 |
| trade and investment facilitation | 贸易和投资便利化 |
| trade and investment liberalization | 贸易和投资自由化 |
| trade and payments agreement | 贸易与支付协定 |
| trading profit and loss statement | 营业损益表 |
| trading profit and loss statement | 损益表 |
| transfer and assignment of credit | 信用证的过户与转让 |
| transfer and counter warrant | 转帐冲销证明凭单 |
| transfer loss and profit | 转账盈亏 |
| transferable and divisible credit | 可转让与可分割信用证 |
| transferable and divisible L/C | 可转让与可分割信用证 |
| Trinidad and Tobago Stock Exchange | 〈特多〉特立尼达和多巴哥证券交易所 |
| turnover and earning power | 周转率与收益力 |
| unbalanced, uncoordinated and unsustainable development | 发展不平衡、不协调、不可持续 |
| uncertain outlook for both employment and inflation | 不确定的就业和通胀前景 |
| undergo economic and political reforms | 进行经济和政治改革 |
| unusual and nonrecurring items | 异常偶发项目 |
| up-and-away option | 上涨失效期权 (这是一种障碍期权，在股票价格低于某个障碍价格时就自动到期无效) |
| up and in | 上涨生效期权 |
| up-and-in barrier option | 上涨生效障碍期权 |
| up-and-in call option | 上涨生效看涨期权 |
| up-and-in option | 上涨生效期权 (这是一种触碰生效期权，在基础资产市价升至约定水平时才生效的期权) |
| up-and-in put | 上涨生效看跌期权 |
| up-and-in put option | 上涨生效看跌期权 |
| up and out | 上涨失效期权 |
| up-and-out barrier option | 上涨失效障碍期权 |
| up-and-out call option | 上涨失效看涨期权 |
| up-and-out option | 上涨失效期权 (这是一种障碍期权,在股票价格低于某个障碍价格时就自动到期无效) |
| up-and-out put | 上涨失效看跌期权 |
| up-and-out put option | 上涨失效看跌期权 |
| upper and lower limits | 最高和最低限额 |
| upper and lower limits of official rate of exchange | 官定汇率的上下限 |
| value and growth style indices | 价值及增长类指数 |
| value ratio between gold and silver | 金银比价率 |
| verification by "tests and scruting" | 抽查验证 |
| verification of footings and postings | 总计及过帐的验证 |
| vouching and inspection of audit | 审计稽查 |
| walk a tightrope between bubbles and a hard landing | 在泡沫和硬着陆之间走钢丝 |
| ways and means | 方式方法 |
| ways and means | 手段 |
| Ways and Means Advance | 英格兰银行暂付 |
| window-and-orphan stock | 孤儿寡母股票 (指风险低、收益稳定、非常安全的股票) |
| withdrawal and borrowing | 提款和借款 |
| withholding and tax payment affairs | 代缴税款情况 |
| withholding and tax payment affairs | 代扣税款情况 |
| withholding exemption and reduction | 预提税减免 |
| workers and staffs welfare fund | 职工福利基金 |
| workers compensation and employer liability insurance | 劳工保险和雇主责任保险 |
| years of high growth and low inflation | 高增长、低通胀的时代 |
