金融财务英语期末

基准每股收益（损失）（以美分计价）Basic(loss)/earnings per share(in cents) 摊薄后每股收益D（损失）（以美分计价）iluted (loss)/earnings per share(in cents) 附息借贷 Interest-bearing loans and borrowings 普通股发行溢价Premium utilised for the issurance of ordinary shares 汇兑损益 currency translation difference

金融财务英语词汇（W）

词汇的重要性，想必我们每个人都清楚，下面我为大家整理了，一起来看看吧：

wage

工资

waiver

宽免;豁免;放弃

waiver of fees

宽免费用

waiver of loan

免除还款

warehouse

仓库

warrant

认股权证;拨款令;支款授权书

warrant exercisable

可行使的认股权证

warrant exercised [listing method]

行使认股权证〔上市方式〕

warrant issue prospectus

认股权证发行章程

warrant stock

认股权证;认购股权证书

warrant to subscribe

认购权证

wash sale

虚假销售;对销交易

Wayfoong Credit Limited

丰授信财务有限公司

Wayfoong Finance Ltd.

丰财务有限公司

wayward and erratic movement

反覆及不正常的变动

weak

疲弱;偏软

weak consumer spending

消费疲弱

wealth effect

财富效应

weight

权数

weighted average

加权平均数

weighted average of exchange rate

汇率的加权平均数

weighted market capitalization

加权资本市值;加权市价总值

weighted mean salary

加权平均薪金

weighting system of the Consumer Price Index

消费物价指数的权数模式

well-capitalized

资本雄厚

Wellington Stock Exchange

惠灵顿证券交易所

West Germany's Commerzbank Index

西德商银指数

Westdeutsche Landesbank Girozentrale

西德意志州银行〔西德银行〕

Western European economies of greatest reference to Hong Kong

与本港经济最有关系的西欧国家

Western industrialized economy

西方工业国家

Westpac Banking Corporation

西太平洋银行

whitewashed transaction

清洗交易

wholesale bank

批发银行

wholesale banking

批发银行业务

wholesale tax

批发税

wholly-owned subsidiary

全资附属公司

W.I. Carr Indosuez Capital Asia Limited

惠嘉融资亚洲有限公司

wider margin of variation

较大幅度的`偏差

width of two tax bands

两个税阶的幅度

wilful evasion

蓄意逃税

will

遗嘱;意愿

winding-up

清盘;结束

winding-up order

清盘令

winding-up petition

清盘呈请

winding-up proceeding

清盘程序

Windsor Declaration

《温莎声明》

Wing Hang Bank Ltd.

永亨银行有限公司

Wing Hang Finance Company Limited

永亨财务有限公司

Wing Lung Bank Limited

永隆银行有限公司

Wing Lung Finance Limited

永隆财务有限公司

Winnipeg Commodities Exchange

温尼伯商品交易所

Winnipeg Commodity Clearing Limited

温尼伯商品结算有限公司

with recourse letter of credit

有追索权信用证

withdrawal of offer

撤回要约

withholding tax

预扣税;预扣税项

without-profit business

不可分红业务

with-profit business

可分红业务

workforce

工作人口

working balance

周转余额;营运结余

working capital

营运资金;周转资金

Working Group on Corporate Governance [Stock Exchange of Hong Kong Limited]

公司管治工作小组〔香港联合交易所有限公司〕

Working Group on Financial Facilities

财政设施工作小组

Working Group on Hong Kong's Economic Relationship with China

香港与中国经济关系工作小组

Working Group on New Market Development [Stock Exchange of Hong Kong Limited]

新市场发展工作小组〔香港联合交易所有限公司〕

Working Party on Financial Disclosure

财务资料披露工作小组

Working Party on Payment and Settlement System

支付及交收系统工作小组

working population

工作人口

Works Account

工程帐

World Bank

世界银行

World Bank Group

世界银行集团

World Bank/International Monetary Fund Annual Meeting

世界银行/国际货币基金组织年会

World Competitiveness Report 19XX [published by the International Institute for Management Development and the World Economic Forum]

《一九XX年世界竞争力报告书》〔由国际管理发展研究所与世界经济论坛出版〕

World Economic Forum

世界经济论坛

World Gold Council

世界黄金协会

World Trade Organization [WTO]

世界贸易组织〔世贸组织〕

worldwide profit

来自世界各地的利润

wound-up company

清盘公司

write back

拨回;回记

write down

减记

write off

注销;撇帐

write up

增记

written commitment

书面承担

written-down value

折余价值

written-down value on disposal

变卖时折余价值

Basic(loss)/earnings 每share(in 分) 稀释(loss)/earnings 每share(in 分) 附息贷款和borrowings 保险费被运用为普通的份额issurance 货币翻译区别

First, liquidity : 1, monetary funds 2, short-term investments 3, receivable Bills 4, accounts receivable 5, other receivables 6, prepaid accounts 7, bad debts ready 8, inventory Inventory Including : raw materials 6.RRaw materials supplier Finished goods supplier for products Foreign goods Semi-Working process saves 9, the cost of funds 10, the long-term debt due within one year of investment 11, other assets Total current assets Second, long-term investment : 1, long-term equity investment 2, the long-term debt investments Total long-term investment Third, fixed assets : Fixed asset price Less : accumulated depreciation Net fixed assets Cut; Fixed assets depreciation ready 1, the net fixed assets 2, engineering materials 3, projects 4, fixed asset liquidation Total fixed assets 4, intangible assets, and other assets : Intangible assets and other assets 1, intangible assets Intangible assets 2, the long-term cost of funds 3, other long-term assets Intangible assets, and other assets together 5, deferred taxes : 1, deferred tax debits Total assets Liabilities, and the rights and interests of owners (or shareholders) First, current liabilities : Current Liability 1, short-term borrowing 2, Notes payable to Bills 3, accounts payable Account payable 4, received in advance sales 5, to wage salary welfarism 6, payable to pensioners welfarism 7, accounts payable welfarism 8, the other should pay 9, other payables other Accrual expense 10, the cost involved 11, projected liabilities 12, the long-term liabilities due within one year 13, other current liabilities Total current liabilities Second, long-term liabilities : Liabilities Long-term 1, long-term borrowing 2, with bond 3, Long-term expense of long-term receivable payable 4, special dues 5, other long-term liabilities Total long-term liabilities 3, deferred taxes : 1, deferred tax credits Total liabilities Fourth, the rights and interests of owners (or shareholders) Owner 's equity (Stockholder' s equity) Paid-up capital (or equity) Area capital stock (Capital stock) Cut; Investment has returned 1, the paid-up capital (or equity) net 2, capital surplus Capital surplus 3, the surplus reserve Including : statutory Chest 4, undistributed profits The rights and interests of owners (or shareholders), together Liabilities, and the rights and interests of owners (or shareholders) Total