财经翻译词汇解说.docxVIP

詞彙Trade and other receivables應收賬款及其他應收款Allowances撥備Doubtful accounts壞賬Payment in advance to suppliers預付供應商款項Value added tax receivable應收增值稅Aging analysis賬齡分析As of the end of each reporting period於各報告期末the date of billing發票之日specific loss components特定虧損部分At the beginning/end of the period期初/末Impairment loss減值虧損…reversed已撥回…Amounts written off撇銷金額Foreign exchange translationdifferences外匯換算差額past due逾期Borrowings借貸/借款Secured bank loans有抵押銀行貸款loan facility貸款融資an initial credit line of信貸額初步為…tied to thecondition that條件是…equity權益amounts due到期款項interest rate payable was due atCHF-LIBOR for + 1%應付之利率按瑞士法郎－倫敦銀行同業拆息+1厘計算short-term advances短期墊款be drawn as作為…提取Undrawnbanking facilities未提取之銀行融資Periodspresented呈報期間pledging抵押A was granted B by CA獲C授予BConvertible debt可換股債務nominal amount面額Be outstanding尚未償還by virtue of根據majority shareholder主要股東##￥be due to##元應付予…initial fixed term was…固定年期初步為Promissory Note承兌票據recognised revenue已確認收入licenced securities dealer持牌證券交易商solicitor律師Level 1919樓EGM【extraordinary general meeting】股東特別大會Inaccordance with the instructions printed thereon按其上印列之指示any adjournment thereof其任何續會consideration for the Citychamp Sale Shares payable就冠城銷售股份應付之代價connected person關連人士Onthe terms of / in respect of以就···／就···a licensed corporation持牌法團regulated activities受規管活動SFO證券及期貨條例sub-section分節Share Disposal股份出售事項Conditions precedent先決條件Registered office註冊辦事處Chief Executive Officer行政總裁Principal place of business主要營業地點normal trading hours正常交易時段among others（其中包括）Parties/Vendor/Hence訂約方／賣方／故此principal activity主要業務the single largest shareholder最大單一股東collectively control共同控制Subject matter主要事項With terminated sales limit獲解除限售in the succeeding month隨後一個月the block trading systems大宗交易系統Given that/provided that鑒於···/ 惟···trading volume/ trading value交易量／交易值Be no less than RMB3不得低於人民幣3元the closing price收市價obtain the acknowledgement of取得···之確認Controllingshareholder控股股東beneficial controller實際控制人···whichever is higher以較高者為準For the avoidance of doubt為免疑慮Be arrived at after arm’s length neg