本词典根据彼得·科林出版公司1996年第二版译出。翻译采取双解的形式，一般词条给出汉语对应词，读者可同时借助英语解释理解词条的含义。解释用英语控制在500词以内。例句丰富，读者可据此学习有关词条的具体用法。另有大量选自国外著名刊物的注释(Comment)和引文（Quote)，对读者理解词条很有帮助。语法注释(Note)则告诉读者该词有无复数、特殊的复数拼法或动词的不同变化形式等。
  本词典收词多，词汇新，内容全面。涵盖会计学、财务学、金融证券等方面的词汇和知识。
  本词典的编排很有特色。它把由多个词组成的词条及其缩略语分别列条并加以解释，方便读者查阅。
  在翻译的过程中，我们力求译名规范、标准，并参考了国内最新的词典，如国防工业出版社的《英汉技术词典》，商务的《英汉金融财经词典》、《现代经济词典》等。
  本词典是一本为财会专业的学生及从业人员编写的英语学习词典，非常实用，便于学习与更深入地理解专业英语常用术语，对于一般读者也有一定的帮助。在翻译过程中得到了常虹、付雯、潘锋等人的帮助，在此表示衷心的感谢。 由于时间紧张，资料有限，译文可能有疏漏之处，敬请
  读者批评指正。
  Schedule D schedule to the Finance Acts under which tax is charged on on income from trades，professions，in-terest and other earnings which do not come from employment D类所得税：根据财政法案规定，对营业收入、执业收入、利息及非劳务收入征收所得税
  Table D model memorandum and ar-ticlcs of association of a company with share capital limited by guarantee，set out in the Companies Act l985范例D：
  在1985年的公司法中提供的公司章程中关于股本发行受担保制约的范例
  Daimyo bond Japanese bearer bond Which can be cleared through Euro-pean clearing houses大名债券：日本的一种无记名债券，它可以在欧洲票据交换所交割
  damages n．money claimed by a plaintiff from a defendant as compen-sation for harm done损害赔偿金：原告要求被告为其造成的伤害所赔偿的金额：to claim ￡1，000 in damages 要求1，000英镑的损害赔偿；to be liable for or in damages 应对损害承担责任；to pay ￡25，000 in damages支付2.5万英镑损害赔偿金；to bring an action for damages against someone=to take someone to court and claim damages向法庭起诉某人要求其赔偿损失；aggra-vated damages=damazes awarded by court against a defendant who has behaved maliciously or wilfully加重赔偿金：法庭判定要求恶意被告须加重付赔偿金；compensatory damages=dam-ages which compensate for the loss or harm suffered补偿性赔偿费：对所受损失或伤害的赔偿费；exemplary damages=(damages which punish the defen- dant for the loss or harm caused to the plaintiff or heavy damages awarded to show that the court feels the defendant has behaved badlv to-wards the plaintiff(律)惩戒性损害赔偿金；general damages=damages award-ed by court to compensate for a loss which can not be calculated(scuh as an injury)普通赔偿金：法院判决的对不可计算损失的赔偿费(例如受伤)；measure of damages=calculation of how much money a court shonld order one party to pay another to compensate for a tort or breach赔偿金的测定；mitiga-tion of damages=reduction in the extent of damages awarded减少赔偿费：采取措施从而减少所判赔偿费；nomi-nal damages=very small amount of damages，awarded to show that the loss or harm suffered was technical rather than actual名义赔偿金；special damages=damages awarded by court to compensate for a loss which can be calculated (such as the expense of repairing something)专门赔偿金：补偿可计算损失的赔偿费(例如某物的维修费用)
  data n．information (letters or fi-gures)available on computer信息；数据：计算机可用的信息(字母或数字)：dataacquisition or data capture=gettinginformation；keyboarding information onto a database取得信息，数据收集；用键盘将信息输入数据库；bank of data or databank=store of information in a computer数据库：计算机中储存数据的地方；data bus=bus carrying the data between a CPU and memory and pe-ripheral devices数据总线：在中央处理器、存贮器和外围设备之间传送数据的汇流线；data flowchart=diagram used to describe a data processing system数据流程图：描述数据处理系统的图：data
  K abbr one thousand一千的缩写：“Sa-lary：￡15K+”二salary of more than ￡15，000 per annum薪金每年高于15，000英镑Keep v (a)to do what is necessary 履行，遵守：to keep an appointment=to be there when you said you wonld be守约；to keep the books of a com-oany or to keep a company's books=to record the transactions of a com-dany记录公司的交易(b)to hold items for sale or for information备有商品供销售；保存信息供查询：to keep someone's name on file=to have someone's name on a list for reference将某人的名字记入备案供查阅(c)to hold things at a certain level保持：We must keep our mailing list up date。我们必须保持最新的邮寄目录。to keep spending to a minimum将花销保持在最低水平；The price of oil has kept the pound at a high level．石油价格使英镑保持在较高水平。The government is encouraging firms to keep prtces low．政府鼓励企业保持较低的价格。
  (NOTE：keeping-kept)
  Keep back v．to hold on to some-thing which you conld give to some-one隐瞒，留住：to keep back informa-tion or to keep something back from someone隐瞒信息；to keep￡10 back from someone's salary从某人的薪金中扣出10英镑
  Keeping n．safe keeping=being looked after carefully安全保管；We put the documents into the bank for safe keeping．我们把文件放入银行代为(安全)保管。
  Keoqh plan n．US private penmon system allowing self-employed busi-nessmen and professionals to set up pension and retirement plans for themselves(美)克奥计划：私人养老金计划，允许私营者和自由职业者为自己建立养老退休计划
  Kerb market or kerb trading n. unofficial after-hours market in Shares，bonds or commodities 场外证券市场：非官方的、正式营业时间之外的股票，债券和商品交易市场
  Kev n．(a)piece of metal used to open a lock钥匙：key money=premium paid When taking over the keys of a flat or office which you are renting 钥匙押金，开门费：取得所租用的公寓（办公室)的钥匙时支付的费用(b)part of a computer or typewriter which press with your fingers键：There are sixty-four keys on the keyboard键盘上有64个键。 control key=key on a computer which works part of a pro-gram控制键；shin key=key which makes a typewriter or computer move to capital letters大小写字母转换键(C)important关键的：key factor关键因素；key industry核心产业，基础工业；key personnel关键人物；key post 键岗位；key staff主要职员；key rate an interest rate which gives the basic rate on which other rates are calculat-ed(the former bank base rate in the UK ,or the Federal eserve's dis-count rate in the USA)基本利率：计算其他利率的基础(在英国是以前银行的基本利率；在美国是联邦储备的贴现率)
  Kickback n．illegal commission paid to someone(especially a government (official) Who helpS in a business deal贿赂，回扣(尤其是对政府官员)
  Kicker n．special inducement to buy a bond(Such as making it convertibe to shares at a preferential rate)购买债券的特别优惠(如可以优惠的比率转换成票）：US equity kicker=incentive given to people to lend a company money,in the form of a warrant to share in future earnings(The UK equivalent is an “equitysweetener.”)（美）通过保证出借者能参与公司未来收益分配而给予借钱给公司人的激励。（相当于英国的equity sweetener）
  nail n．to pay on the nail=to pay promptly or to pay rapidly 立即付款naked a．without any hedge(to pro-tect a position)未套期保值的，未保护头寸的name n．(a)word used to call a thing or a person名称：brand name=name of a particular make of product商标； corporate name=name of a large corporation公司名；under the name of =using a particular name名叫；trad- ing under the name of“Best Foods” =using the name“Best Foods”as a commercial name，but not the name of the company使用“美食”名称：用“美食”作为商品名，而不是公司名(b)person who provides security for insurance arranged by a LloydS of London syn-dicate保证人
  COMMENT：Lloyd’s is and old-es-tabushed insurance market；the un-derwriters who form Lloyd’s are di-vided into syndicates，each made up of active underwriters who arrange the business and non-working under-writers(called“names”)who stand
  surety for any insurance claims which may arise．
  注释：劳埃德是历史悠久的保险市场；它的保险商(承保人)分为许多团体，这些团体都是由商业承保人和非执业承保人(称“names”的承保社员，保证任何保险索赔)组成。
  named a．记名的：person named in the policy=person whose name is given on an insurance poUcy as the person insured记名保险单被保人NAO=NATIONAL AUDIT OFFICE国家审计署 narration or narrative n．series of notes and explanations relating to transactions in the accounts 叙述
  ……
  
  本词典收词多，词汇新，内容全面。涵盖会计学、财务学、金融证券等 方面的词汇和知识。 本词典的编排很有特色。它把由多个词组成的词条及其缩略语分别 列条并加以解释，方便读者查阅。 在翻译的过程中，我们力求译名规范、标准，并参考了国内最新的词 典，如国防工业出版社的《英汉技术词典》，商务的《英汉金融财经词典》、 《现代经济词典》等。 本词典是一本为财会专业的学生及从业人员编写的英语学习词典， 非常实用，便于学习与更深入地理解专业英语常用术语，对于一般读者也 有一定的帮助。