| English | Chinese |
| about or circa | 大约 |
| account or notes receivables | 应收款项 |
| accounts or notes receivables | 应收款项 |
| acid ratio or quick ratio | 酸性比率 |
| all loss or damage | 不论原因的一切险 |
| all or none | 全部的或决不 |
| all-or-none order | 整批委托 |
| all-or-none order | 全部完成或放弃买卖盘 |
| all-or-nothing binary option | 非全有即全无二元期权 |
| all-or-nothing option | 非全有即全无期权 |
| allowable percentage of cash overage or shortage | 长短款可容许误差率 |
| American cash-or-nothing binary option | 美式现金或无价值二元期权 |
| applicant for import or export credits | 押汇人 |
| application for outward remittance or conversion | 汇出汇款或折换申请书 |
| asset-or-nothing binary option | 资产或无价值二元期权 |
| asset-or-nothing call | 资产或无价值看涨期权 (若期权到期时标的资产价格低于执行价格，则该期权一文不值当股票价格高于执行价格时，该期权支付一笔等于资产本身价值的款额) |
| asset-or-nothing call option | 资产或无价值看涨期权 (若期权到期时标的资产价格低于执行价格，则该期权一文不值当股票价格高于执行价格时,该期权支付一笔等于资产本身价值的款额) |
| asset-or-nothing option | 资产或无价值期权 |
| asset-or-nothing put | 资产或无价值看跌期权 (若期权到期时标的资产价格高于执行价格，则该期权一文不当股票价格低于执行价格时，该期权支付一笔等于资产本身价值的款额) |
| asset-or-nothing put option | 资产或无价值看跌期权 |
| at the lower of cost or market | 成本或市价孰低法 |
| bank letter or credit | 银行信用证 |
| banker's check or demand of draft on their correspondents abroad | 银行对国外代理机构所发支票或即期汇票 |
| blank forms or schedules | 空白表式 |
| block or cell | 每一格的 |
| bond with uncertain or contingent income | 不确定或有额外收人的公司债 |
| buy debt in the primary or secondary market | 在一级或二级市场购买债券 |
| cash-or-nothing binary call option | 现金或无价值二元看涨期权 |
| cash-or-nothing binary option | 现金或无价值二元期权 |
| cash-or-nothing binary put option | 现金或无价值二元看跌期权 |
| cash-or-nothing call | 现金或无价值看涨期权 (若在到期时，股票价格低于执行价格，该期权一文不值;当股票价格高于执行价格时，该期权支付一个固定数额) |
| cash-or-nothing call option | 现金或无价值看涨期权 (若在到期时，股票价格低于执行价格，该期权一文不值; 当股票价格高于执行价格时,该期权支付一个固定数额) |
| cash-or-nothing option | 现金或无价值期权 |
| cash-or-nothing put | 现金或无价值看跌期权 (若在到期时，股票价格高于执行价格,该期权一文不值;当股票价格低于执行价格时，该期权支付一个固定数额) |
| cash-or-nothing put option | 现金或无价值看跌期权 (若在到期时，股票价格高于执行价格，该期权一文不值;当股票价格低于执行价格时,该期权支付一个固定数额) |
| cash paid for distribution of dividends, profits or interest | 分配股利、利润和偿付利息所支付的现金 |
| class code or transition class | 分类符号或转折组 |
| classified or scheduled income tax | 分类所得税 |
| cost or historical cost principle | 成本或历史成本原则 |
| cost or less principle | 成本或较低原则 |
| cost or market | 成本或市价 |
| cost or market whichever is lower | 成本与市价孰低 (cost or/of market rule) |
| credit or debit notes | 结单 |
| currency exchange gains or losses | 货币兑换损益 |
| currency exchange loss or gain | "兑换损益"帐户 |
| cut-off, or hurdle rate | 截止率 |
| deferred tax credits or debits | 递延税金贷项或借项 |
| dependent or contingent | 相依 |
| depreciation declining-balance or diminishing-provision methods | 折旧余额递减法 |
| direct investment by other countries or regions in China | 外国来华直接投资 |
| distribution on number or quantity | 依数量分配 |
| division of the gain or loss | 损益之分配 |
| duties of executor or the administrator | 遗嘱执行人或遗产管理人的责任 |
| effect of cost-or-market rule on gross margin | 成本与市价的法则对毛利的影响 |
| either-or order | 自动替代委托 |
| either-or order | 可选择委托 |
| enterprise obligations with the credit rating at the investment grade or above | 信用等级在投资级以上的企业债 |
| estimated residual or scrap value | 估计残值 |
| European asset-or-nothing binary option | 欧式资产或无价值二元期权 |
| European asset-or-nothing call | 欧式资产或无价值看涨期权 |
| European asset-or-nothing put | 欧式资产或无价值看跌期权 |
| European cash-or-nothing binary call | 欧式现金或无价值二元看涨期权 |
| European cash-or-nothing binary option | 欧式现金或无价值二元期权 |
| fill-or-kill | 非全额成交即撤销委托 (这是一种有条件的证券买卖委托。指当订单到达交易厅时，必须按现价或特定价格即时全额买进或卖出，若不成交则立即撤销委托。此种订单通常是在投资者希望以特定价位买人一大笔特定的股票时使用) |
| fill-or-kill order | 非足额即撤销委托 (指当订单到达交易厅时,必须随时按现价或其特定价格即时买卖的委托单，若不成交则立即失效注销。此种订单常用于客户想要以某一特定价格买人一大笔特定的股票时使用) |
| fill-or-kill order | 全额成交否则撤销委托 |
| financial debentures with the credit rating at the investment grade or above | 信用等级在投资级以上的金融债券 |
| foreign exchange gain or loss a/c | 外汇兑换损益账户 |
| foreign exchange gain or loss a/c | 外汇损益帐户 |
| futures or options clearing house | 期货或期权结算所 |
| futures or options funds | 期货或期权基金 |
| gain or loss | 损益 |
| gain or loss intercompany bond purchases | 公司内部债票买进之损益 |
| gain or loss on sale of equipment | 设备销售损益 |
| immediate-or-cancel | 即时或取消 |
| insurance against rain or fresh water | 保淡水雨水险 |
| interest and/or salaries in excess of net income | 利息与或薪水超过净利 |
| jump to record or near-record levels | 达到或接近创纪录水平 |
| lawyers or accountants fees | 律师及会计师费 |
| limit up or down | 涨跌停板 |
| loan made on behalf of customers or other banks | 代放款项 |
| loan with no or low interest | 无息或低息贷款 |
| loss or gain on disposal of fixed asset | 固定资产清理损益 |
| lower of cost or market the lower-of-cost or market rule： cost or markets whichever is lower | 成本或市价孰低法低者为准 |
| lower of cost or market by item | 按项目的成本或市价孰低 |
| lower of historic cost or net realizable value | 历史成本与可实现净值孰低 |
| lower of investment value or current cost | 投资价值或现行成本孰低 |
| lower of total cost or total market | 总成本或总市价孰低 |
| lower of total cost or total market by group | 按类别的总成本或总市价孰低 |
| lump-sum appropriation /or allotment | 一次拨款法 |
| lump-sum appropriation /or allotment | 综合法 |
| lump-sum appropriation /or allotment | 整笔拨款法 |
| make-or-break European Union summit | 生死攸关的欧盟峰会 |
| medium or long term credit | 中长期信用 |
| move the renminbi in or out of the mainland for investment purposes | 以投资为目的的跨境人民币资金流动 |
| net profit or loss | 净损益 |
| office or corporate office overhead | 办公室或公司办公室管理费 |
| one or more partners personally insolvent | 个人无偿债能力 |
| one or more partners personally insolvent | 合伙人一人或数人 |
| or better | 或以更优价格 |
| overall or comprehensive budget | 全面的或综合的预算 |
| overdraft by foreign or corespondents | 外埠同业透支 |
| overdrafts by foreign or corespondents | 外埠同业透支 |
| paper gain or loss | 账面损益 |
| par or standard value | 面值或设立价值 |
| pay…co. or order | 付某公司或其指定人 |
| present value or net realizable value, whichever is greater concept | 现值或可变现净值孰大概念 |
| prevent accidental or deliberate misreporting | 防止意外或故意错报 |
| process or sell decision | 产品加工或出售决策 |
| profit and loss of warehouses or godowns | 仓库损益 |
| profit or loss arising from investments | 投资损益 |
| profit or loss from sales of fixed assets | 固定资产出售损益 |
| profit or loss on foreign exchange | 外币兑换损益 |
| profit or loss on installment sales | 分期付款销售损益 |
| public service or utility company | 公用事业公司 |
| purchase of an interest by payment to one or more old partners | 付款于旧合伙人一人或多人的买入伙 |
| 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 |
| realization profit or loss | 变现损益 |
| realized unrealized gains or losses | 已实现或未实现损益 |
| reduction or cancellation of debts | 减轻债务负担 |
| reserve wear, tear, obsolescence, or inadequacy | 损耗及废弃准备 |
| retirement or death of a partner | 合伙人之退伙或死亡 |
| rule of cost or market | 成本与市场孰低的原则 |
| on sale or return | 卖不出去〔不合用〕可以退还 |
| securities gain or loss | 证券损益 |
| series of payments or receipts | 分批连续收付款 |
| short-term gain or loss | 短期损益 |
| simple or naked debentures | 无担保公司债 |
| specified securities or futures contracts | 指明证券或期货合约 |
| subsidiary or controlled accounts | 明细帐户 |
| subsidiary or controlled accounts | 补助金帐户 |
| surplus or deficit of annual receipts | 岁人余绌 |
| surplus or deficit of annual receipts | 岁入余细 |
| take or pay | 必付合约 |
| take-or-pay contract | 必付合约 |
| term-to-age- 65, or 70 65 | 岁或 70 岁到期定期寿险 |
| the credits obtainable from the recovery of scrap or sale of reject materials | 从废料回收和出售不合格材料的收益 |
| trustee’s or receiver’s cash account | 信托人或管财人现金收支帐 |
| unrealized exchange gain or loss | 未实现兑换损益 |
| valuation at cost or market | 按成本或市价估价 |
| valuation at cost or market | 按成本或市价估价法 |
| valuation at the lower of cost or market | 按成本与市价孰低估价 |
| valuation or amortization | 估价或分摊 |
| wage subsidy or loan to enterprise | 向企业提供工资补贴或贷款 |
| whichever is lower cost or market price | 成本与市价孰低规则 |
| write-down or write-off of intangible | 无形资产价值减记或销帐 |
