财经行业术语--【A】
absolute expenditure 内容开支
absolute guideline figure 充足准则数字
absolute interest 充足权利
absolute order of discharge 充足歇业撤废令
absolute profit margin 充足利润幅度
absolute value 实值；充足值
absolutely vested interest 充足既得权利
absorbed cost 已吸得益本；已分担成本
absorption 接纳；分担；并吞
absorption rate 接纳率；摊配率；分担率
ACB Finance Limited 亚洲交易财务有限公司
acceptable form of reciprocity 合理的互惠条件
acceptable rate 合适利率；合适汇率
A share Ａ股；甲类股份
abatement of tax 减税；减扣免税额
ABN AMRO Bank N.V. 荷兰银行
above-the-line expenditure 在线名堂支拨；平素预算支拨
above-the-line receipt 在线名堂收入；平素预算收入
ABSA Asia Limited 南非蚁合亚洲有限公司
acceptance agreement 承兑契约
acceptance for honour 插足承兑
acceptor 承兑东说念主；接受东说念主；受票东说念主
acceptor for honour 插足承兑东说念主
accident insurance 不测保障
Accident Insurance Association of Hong Kong 香港不测保障公会
accident insurance scheme 不测保障策划
accident year basis 不测年度基准
accommodation 通融；贷款
accommodation bill 通融单据；空头单据
accommodation party 汇票代发东说念主
account balance 账户余额；账户结余
account book 帐簿
account collected in advance 预收款项
account current book 交易帐簿
account of after-acquired property 过后得回的财产论说
account of defaulter 拖欠帐目
account payable 应酬帐款
account payee only 只能转帐；存入收款东说念主账户
account receivable 应收帐款
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account receivable report 应收帐款报表
account statement 结单；账单；管帐财务报表
account title 账户称呼；管帐科目
accountant's report 管帐师论说
Accountant's Report Rules 管帐师论说划定
accounting and auditing procedure 管帐与审计体式；管帐与核数体式
Accounting Arrangements 《管帐安排》
accounting basis 管帐基础
accounting by Official Receiver 歇业处罚署署长呈交的帐目
Accounting Circular 《管帐宣布》
accounting class 管帐类别
accounting date 记帐日历；管帐结算日历
accounting for money 款项核算
Accounting Officer 管帐主任
accounting period 管帐论说期；管帐期
accounting policy 管帐策略；管帐缱绻
accounting practice 管帐老例
accounting principle 管帐准则
accounting record 管帐纪录
accounting report 管帐论说
Accounting Services Branch 管帐事务部〔库务署〕
Accounting Society of China 中国管帐学会
accounting statement 管帐报表
accounting system 管帐轨制；管帐系统
accounting transaction 管帐事项；帐务交易
accounting treatment 管帐处理
accounting year 管帐年度
accretion 增值；添加
accrual 应计名堂；应累算数量
accrual basis 应计制；权责发生制
accrual basis accounting 应计制管帐；权责发生制管帐
accrue 应累算；应计
accrued benefit 应累算利益
accrued charges 应计用度
accrued cumulative preference share dividend 应累算的蓄积优先股股息
accrued expenses 应累算用度
accrued interest payable 应酬利息；应计未付利息
accrued interest receivable 应收利息；应计未收利息
accrued right 累算权利
accruing profit 应累算的利润
accumulated fiscal reserve 蓄积财政储备
accumulated profit 蓄积利润；滚存溢利
accumulated reserve 蓄积储备
accumulation of surplus income 蓄积收益盈余
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acquired assets 既得财富
acquisition 收购；购置；得回
acquisition cost 购置成本
acquisition expenses 购置用度
acquisition of 100% interest 收购一说念股权
acquisition of control 得回甩手权
acquisition of fixed assets 购置固定财富
acquisition of shell “买壳”
acquisition price 收购价
act of God 天灾
acting partner 执事联合东说念主
active market 买卖活跃的市集；交投畅旺的市集；旺市
active partner 积极参与的联合东说念主
active trading 交投活跃
actual circulation 内容畅达
actual cost 内容成本
actual expenditure 内容开支；内容支拨
actual income 内容入息；内容收入；内容收益
actual market 现货市集
actual price 现货价；内容价钱
actual profit 内容利润
actual quotation 实盘；内容价位；内容报价
actual year basis 按内容年度筹商
actuals 实货
actuarial investigation 精算看望
actuarial principle 精算原则
actuarial report 精算师论说
Actuarial Society of Hong Kong 香港精算学会
actuarial valuation 精算师估值
actuary 精算师
ad referendum agreement 暂定契约；有待复核的协定
ad valorem duty 从价税；按值纳税
ad valorem duty system 从价税制
ad valorem fee 从价费
ad valorem tariff 从价关税
additional allowance 荒芜免税额
additional amount for unexpired risk 未过时风险的荒芜款额
additional assessable profit 补加应评税利润
additional assessment 补加评税
additional commitment 荒芜承担
additional commitment vote 荒芜承担拨款
additional dependent grandparent allowance 供养祖父母或外祖父母荒芜免税额
additional dependent parent allowance 供养父母荒芜免税额
additional provision 荒芜拨款
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additional stamp duty 附加印花税
additional tax 补加税罚金；补加税款
Additional Tax Demand Note 交纳补加税罚金见知书；交纳补加税款见知书
adjudged bankrupt 被裁定歇业
adjudicated bankrupt 裁定歇业东说念主
adjudication fee 裁定费；评定印花税额手续费；评估契据费
adjudication of bankruptcy 裁定歇业；宣告歇业
adjudication of insolvency 裁定无力偿还债务
adjusted actual 经转化的实数；转化后的实数
adjusted current assets 经转化的流动财富；转化后的流动财富
adjusted figure 经转化的数字；转化后的数额
adjusted liabilities 经转化的欠债；转化后的欠债
adjusted loss 经转化的损失；转化后的损失
adjusted net admissible assets 经转化的可弃取财富净值；转化后的可弃取财富净值
adjusted profit 经转化的利润；转化后的利润
adjusted surplus 经转化的盈余额；转化后的盈余额
adjusted value 经转化的价值；转化后的价值
adjustment 转化；校正；理算〔保障〕
adjustment centre 调剂中心
adjustment lag 转化经由的技术差距；转化时差
adjustment mechanism 转化机制
adjustment of loss 损失转化
adjustment process 转化经由；转化体式
adjustment range 转化幅度
administered exchange rate 受护士汇率
Administration Division 行政处〔香港金融处罚局〕
administration expenses 行政用度
administration fee 手续费；行政费
administration in bankruptcy 歇业处罚
administration order 遗产处罚令
administrator 处罚东说念主；遗产处罚东说念主
administrator of the estate 遗产处罚东说念主
admission of debt 债项承认书
admission of proof 弃取债权阐述
advance 放贷款项；垫付款项；预支款项；预支款项
advance account 暂支帐目；预支款账户
advance compensation 预支抵偿金
advance from shareholder 推动垫款
advance pending reimbursement 预支以待日后付还
advanced economy 先进经济体系
advancement 预支；预支财产
advances warrant 垫款令
advancing 贷出
adverse balance 逆差
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adverse exchange 逆汇
advertisement addressed to shareholders 在报章刊登的致推动宣布
advice for collection 托收见知书
advice of drawing 支款见知书；汇票见知书
advice of payment 付款见知
Advisory Committee 磋商委员会〔证券及期货事务监察委
员会〕
Advisory Committee on Diversification 经济多元化磋商委员会
affidavit 誓章；遗产申诉誓章
affidavit of no receipt 述明无收款的誓章
affiliate 联号；联营公司；附庸公司
affiliated company 附庸公司；联号；联营公司
affirmation 非宗教式宣誓〔遗产税〕
affordability 职守才气
African Development Bank 非洲开采银行
after-acquired property 过后得回的财产
after-hours dealing 市后交易
after-tax profit 税后盈利；税后利润；税后溢利
agency agreement 代理契约
agency expenses 代理机构的开支
agency fee 代理费
Agency Law 《代理法》
agent 代理东说念主；承销东说念主
agent of company 公司代理东说念主
agent's fee 代理东说念主费；经纪费
aggregate 所有；总额；总体数字
aggregate amount 总款额；总额
aggregate assets and liabilities 总体财富与欠债
aggregate at constant price 按固订价钱筹商的总体数字
aggregate demand 总需求
aggregate gross position 总捏仓量
aggregate limit 总名额
aggregate of salaries tax 共计薪俸税
aggregate performance 总体进展；总体功绩
aggregate supply 总体供应
aggregate surplus 总盈余
aggregate total 合座总额
aggregate value 总值；共计价值
aggregated basis 共计基准
aggregated net chargeable income 共计应课税入息实额
aggregation 并吞筹商；共计；总和
aggregation of incomes of husband and wife 妻子入息并吞筹商
aggregation of property 财产的总和
agio 差价；贴水
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Agreement between the Government of Hong Kong and the Government of Japan for the
Promotion and Protection of Investment 《香港政府和日本政府对于互相促进和保护投资协
议》
Agreement between the Government of Hong Kong and the Government of the Republic of
Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府对于相
互促进和保护投资契约》
Agreement between the Government of Hong Kong and the Government of the Republic of
France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府对于相
互促进和保护投资契约》
Agreement between the Government of Hong Kong and the Government of the Republic of Korea
for the Promotion and Protection of Investment 《香港政府和大韩民国政府对于互相促进和保
护投资契约》
agreement for a settlement 授产契约
agreement for assignment 转让契约
agreement for sale 售卖契约；买卖契约
agreement for sale and purchase 买卖契约
agreement for the payment of interest 支付利息契约
agreement for the repayment of money 还款契约
agreement of reinsurance 再保障契约
Agricultural Bank of China 中国农业银行
air passenger departure tax 飞机乘客离境税
Air Services Negotiations Unit 民航输送谈判组〔经济局〕
airport tax 机场税
alcohol duty 乙醇税
alienation 让与；让渡；转让
alimony 生计费；扶养费
All Ordinaries Index 整个普通股指数
all risks 全险；轮廓险
All Sales Record for Stock Market 《股票市集成交论说》
Allied Capital Resources Limited 新联财务有限公司
all-items index 总指数〔消费物价指数〕
allocation letter 拨款信件
allocation of fund 分派款项；预留款项
allocation of profit 利润分派；溢利分派
allocation warrant 拨款令
allotment 分派；配股
allotment notice 股份配售见知；配股见知
allotment of shares 股份分派
allowable 可获宽免；免税的
allowable business loss 可扣除的营业损失
allowable expenses 可扣税的支拨
allowance 免税额；津贴；备抵；准备金
allowance for debts 债项的免税额
allowance for depreciation by wear and tear 破钞折旧免税额
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allowance for funeral expenses 殡殓费的免税额
allowance for inflation 为通货扩张而预留的款项；通胀准备金
allowance for repairs and outgoings 修葺及支拨方面的免税额
allowance to debtor 给债务东说念主的津贴
alteration of capital 本钱转换
alternate trustee 候补受托东说念主
amalgamation 并吞
ambit 涵盖领域〔开支总目或分目〕
ambit of charges 纳税领域；收费领域
amended valuation 经校正的估值
American Commodities Exchange 好意思国商品交易所
American Express Bank Limited 好意思国运通银行
American Stock Exchange 好意思国证券交易所
amortization 摊销
amount due from banks 存放银行同行的款项
合约交易amount due from banks abroad 存放国际银行同行的款项
amount due from holding companies 控股公司欠款
amount due from local banks 存放本港银行同行的款项
amount due to banks 银行同行的入款
amount due to banks abroad 国际银行同行的入款
amount for note issue 刊行纸币的款额
amount of bond 担保契据的款额
amount of consideration 代价款额
amount of contribution 供款数额
amount of indebtedness 欠债款额
amount of principal of the loan 贷款本金额
amount of rates chargeable 应征差饷数额
amount of share capital 股本额
amount of sums assured 承保款额
amount of variation 变动幅度
amount of vote 拨款数额
amount payable 应酬款额
amount receivable 应收款额
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
analysis 分析
ancillary risk 附庸风险
annual account 周年帐目；周年帐目报表；年度决算；年结
annual accounting date 年结日历
annual allowance 每年免税额；年积金；年度津贴；年津
annual balance 年度余额
annual disposable income 每年可动用收入
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annual estimates 周年预算
annual fee 年费
annual general meeting 周年大会
annual growth rate 年增率；每年增长率
annual long-term supplement 始终个案每年扶直金
annual pensionable emolument 可供筹商退休金的年薪
annual report 年报
Annual Report on the Consumer Price Index 《消费物价指数年报》
annual return 周年报表；周年申诉表；每年报税表格
Annual Return Rules 《周年报表划定》
annual review of consumer prices 每年消费物价总结
annual roll-forward basis 逐年延展神志
annual salary 年薪
annual statement 年度报表；年度决算表
Annual Survey of Banks， Deposit-taking Companies and Representative Offices of Foreign Banks
银行、接受入款公司及外地银行驻港代表服务处按年统计看望
annuitant 年金受益东说念主
annuity 年金
annuity contract 年金合约
annuity on human life 东说念主寿年金
antecedent debt 先前的债项
ante-dated cheque 倒填日历支票
anticipated expenditure 预期开支
anticipated net profit 预期纯利
anticipated revenue 预期收入
anti-inflation measure 反通货扩张方法
anti-inflationary stance 反通货扩张态度
apparent deficit 名义赤字
apparent financial solvency 名义偿债才气
apparent partner 名义联合东说念主
application for personal assessment 个东说念主入息课税肯求书
application of fund 资金行使
application to release as liquidator and to destruct the books of accounts and document．
肯求奉命清盘东说念主职务及烧毁帐簿与文献
appointed actuary 委任精算师
appointed auditor 委任核数师；委任审计师
appointed trustee 委任的受托东说念主
appointer 委任东说念主
apportioned pro rata 按比例分担
apportionment 分派；分担
Apportionment Act 《分担公法》〔英国〕
apportionment formula 分担方程式
apportionment of estate duty 遗产税的分担
appraisal 估价；评估
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appreciable growth 可不雅增长
appreciable impact 显贵影响
appreciable increase 可不雅增长
appreciation 增值；增值
appreciation against other currencies 相对其他货币增值
appreciation of the exchange value of Hong Kong dollar 港元汇值飞腾
appreciation tax 增值税
appropriation 拨款；拨用；拨付
appropriation account 拨款帐目
Appropriation Bill 拨款法案
appropriation-in-aid system 扶直拨款见解
approved assets 核准财富
approved basket stock 认同一篮子证券
approved budget 核准预算
approved charitable donation 认同慈善捐钱
approved charitable institution 认同慈善机构
approved currency 核准货币；认同货币
approved estimates 核准预算
approved estimates of expenditure 核准开支预算
approved overseas insurer 核准国际保障东说念主
approved overseas trust company 核准国际信赖公司
approved pooled investment fund 核准收罗投资基金
approved provident fund scheme 认同公积金策划
approved provision 核准拨款
approved redeemable share 核准可赎回股份
approved regional stock 认同地区性证券
approved retirement scheme 认同退休金策划
approved subordinated loan 核准附庸贷款
arbitrage 套戥；套汇；套利
arbitrageur 套戥者；套汇者
arbitrary amount 临时款项
arrangement 方法；安排；协定
arrears 欠款
arrears of pay 欠付薪酬
arrears of revenue 逾期未收税款；逾期未收的帐项
articles of association 组织限定；组织投诚；组织限定投诚
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ascertainment of profit 确定利润
"Asia Clear" “亚洲结算系统”
Asia Commercial Bank Ltd. 亚洲交易银行有限公司
Asian Development Bank 亚洲开采银行〔亚银〕
Asian Development Fund 亚洲发展基金
Asian dollar bond 亚洲好意思元债券
Asian dollar market 亚洲好意思元市集
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Asian dollar rate 亚洲好意思元利率
Asian Securities Analysts Council 亚洲证券分析员公会
Asia-Pacific Economic Co-operation 亚太区经济联接组织〔亚太经合组织〕
asked price 沽盘；喊价；索价；卖方报价
assessable income 应评税入息
assessable loss 应评税损失
assessable profit 应评税利润
assessable value 应评税值
assessed profit 估定利润
assessed value 经评估价值
assessment 评税；评定；估价；评税单
assessment number 评税编号；估价编号
assessment of additional tax 补加税评税
assessment of performance 功绩评估；实绩评价
Assessor 评税主任
asset price bubbles 财富价钱泡沫
asset-backed securities 具财富保证的证券
assets accretion 财富增值
assets and liabilities 财富与欠债
assets betterment statement 财富递加表；财富创新表
assets lending 什物放款；有典质贷款
assets of the company passing on the death 死者升天时转化的公司财富
assets pledged as security for liabilities 用作欠债典质的财富
assets portfolio 财富投资组合
assets price 财富价钱
assets quality 财富质素
assets realization 财富变现
assets refinancing arrangement 财富再集资安排
assets securitization 财富证券化
assets situated outside Hong Kong 在香港除外场地的财富
assets stripping 削减财富；拆卖财富
assets value 财富值
assignee 承让东说念主
assignment 转让；转让书；转让契
assignment of interest 权利转让
assignment of letters patent and trade mark 专利文凭及商标转让
assignment of property 物业转让；物业转让书
assignment right 转让权
assignor 转让东说念主
associate 有相干的东说念主；相干连东说念主士；相联者；联合东说念主；相干东说念主
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹蚁合结算整个限公司
associate member 附庸会员
associated body corporate 相联法东说念主团体
associated company 相联公司；联属公司
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associated corporation 相联法团
Association of Chartered Certified Accountants 公认管帐师公会〔英
国〕
Association of Futures Exchange Brokers 香港期货经纪协会
Association of South-East Asian Nations 东南亚国度定约〔东盟〕
association of underwriters 承保东说念主组织
assumption of control 接受
assurance 担保；保障；转易；转易书
assurance of interest 权利的转易
at 19XX price 按一九ＸＸ年价钱筹商
at a discount 按赔价筹商；按贴水价钱筹商；打扣头
at a premium 按溢价筹商；按升水价钱筹商
at call 见知付款；按见知
at constant market price 按固定市价筹商
at constant price 按固订价钱筹商
at cost 按成本筹商
at current market price 按其时市价筹商；按当前市价筹商
at current price 按其时价钱筹商；按当前价钱筹商
at factor cost 按成分红本筹商；按分娩成分红本筹商
at money-of-the-day price 按付款当日价钱筹商
at or better 按指定或较佳价位〔买卖提醒〕
at par 按面值筹商；平价
at sight 见票即付
at the close 按收市盘
at the opening 按开市盘
attestation 见证；见证条件
at-the-money option 平价期权
attorney 受权东说念主；受托代表东说念主
attornment 新领有东说念主承认书
attributable profit 可包摄利润
attributable share value 可包摄股份价值
Auckland Stock Exchange 奥克兰证券交易所
auction 拍卖
auctioneer 拍卖商
audit 审计；核数
Audit Commission 审计署
Audit Committee
稽核委员会〔香港蚁合交易整个限公司〕；核数委员会〔证券及期货事务监察委员会〕
audit review 帐目审查
Audit Sub-committee 审核小组〔外汇基金磋商委员会〕
audited account 审清理目；经审计的帐目
audited annual account 经审计的周年帐目
audited balance sheet 经审计的财富欠债表
auditor 核数师；核数主任；审计师
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auditor's certificate 核数师阐述书；审计师阐述书
auditor's report 核数师论说；审计师论说
Aussie bond 澳元债券
austerity budget 紧缩预算
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Australia All Ordinaries Index 澳洲整个普通股票指数
Australian Dollar 澳元
Australian Options Market 澳大利亚期权市集
Australian Securities Commission 澳洲证券事务监察委员会
Australian Society of Certified Practising Accountants 澳洲执业管帐师公会
Australian Stock Exchange 澳大利亚证券交易所
Austrian Schilling 奥地利先令
authentication 认证；鉴证
authority to purchase 交付购买证；委购书
authorization 认同；核准；授权；授权书
authorization by direction 换取授权
authorization by instruction 提醒授权
authorization by warrant 令状授权
authorization of unit trust 单元信赖的认同
authorized agent 指定代理东说念主
authorized capital 法定本钱
authorized clerk 出市员
authorized dealer 认同交易商
authorized financial institution 认同财务机构
authorized fund 认同基金
authorized fund house 获授权的基金公司；认同基金公司
authorized institution 认同机构
authorized institution incorporated in Hong Kong 在香港成就为法团的认同机构
authorized institution incorporated outside Hong Kong 在香港除外成就为法团的认同机构
authorized insurer 获授权保障东说念主；获认同承保东说念主
authorized investment 特许投资名堂
authorized person 获授权东说念主
authorized representative 获授权代表
authorized share capital 法定股本
automated quotation system 自动报价系统
Automated Trading System 自动交易系统〔香港
期货交易整个限公司〕
automatic adjustment mechanism 自动转化机制
automatic adjustment system 自动转化系统
Automatic Clearing House 自动单据交换所
automatic exchange rates accumulation system 自动化汇率累集系统
Automatic Order Matching and Execution System 自动对盘及成交系统〔自动对盘系
统〕
automatic teller machine 自动柜员机
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autopay 自动转帐
available assets 可用财富
available fiscal reserve 现有财政储备
available profit 可用利润
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
average 平均；平均数；海损
average basic salary 平均基本酬报
average consumer expenditure 平均消费开支；一般消费开支
average cost 平均成本
average cost of land production 增辟地盘平均成本
average daily turnover 平均逐日成交额
average daily wage rate 平均逐日工资率
average expenditure pattern 平均开支步地
average growth rate 平均增长率
average net fixed assets 固定财富平均净值
average of relatives 相对价钱平均数
average price 平均价钱
average propensity to consume 平均消费倾向；一般消费倾向
average propensity to save 平均储蓄倾向；一般储蓄倾向
average rate 平均率
average revenue 平均收入；平均收益
average stock 平均库存；平均存货
average yearly rent 平均年租
avoidance of double taxation 幸免双重课税
avoidance of tax 避税
amount due to holding companies 控股公司入款
amount due to local banks 本港银行同行的入款
amount due to outport banks 外埠银行同行的入款