absolute expenditure 实际开支

absolute guideline figure 绝对准则数字

absolute interest 绝对权益

absolute order of discharge 绝对破产解除令

absolute profit margin 绝对利润幅度

absolute value 实值；绝对值

absolutely vested interest 绝对既得权益

absorbed cost 已吸收成本；已分摊成本

absorption 吸收；分摊；合并

absorption rate 吸收率；摊配率；分摊率

ACB Finance Limited 亚洲商业财务有限公司

acceptable form of reciprocity 合理的互惠条件

acceptable rate 适当利率；适当汇率

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 在线项目支出；经常预算支出

above-the-line receipt 在线项目收入；经常预算收入

ABSA Asia Limited 南非联合亚洲有限公司

acceptance agreement 承兑协议

acceptance for honour 参加承兑

acceptor 承兑人；接受人；受票人

acceptor for honour 参加承兑人

accident insurance 意外保险

Accident Insurance Association of Hong Kong 香港意外保险公会

accident insurance scheme 意外保险计划

accident year basis 意外年度基准

accommodation 通融；贷款

accommodation bill 通融票据；空头票据

accommodation party 汇票代发人

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 往来帐簿

account of after-acquired property 事后取得的财产报告

account of defaulter 拖欠帐目

account payable 应付帐款

account payee only 只可转帐；存入收款人账户

account receivable 应收帐款

1

account receivable report 应收帐款报表

account statement 结单；账单；会计财务报表

account title 账户名称；会计科目

accountant's report 会计师报告

Accountant's Report Rules 会计师报告规则

accounting and auditing procedure 会计与审计程序；会计与核数程序

Accounting Arrangements 《会计安排》

accounting basis 会计基础

accounting by Official Receiver 破产管理署署长呈交的帐目

Accounting Circular 《会计通告》

accounting class 会计类别

accounting date 记帐日期；会计结算日期

accounting for money 款项核算

Accounting Officer 会计主任

accounting period 会计报告期；会计期

accounting policy 会计政策；会计方针

accounting practice 会计惯例

accounting principle 会计准则

accounting record 会计记录

accounting report 会计报告

Accounting Services Branch 会计事务部〔库务署〕

Accounting Society of China 中国会计学会

accounting statement 会计报表

accounting system 会计制度；会计系统

accounting transaction 会计事项；帐务交易

accounting treatment 会计处理

accounting year 会计年度

accretion 增值；添加

accrual 应计项目；应累算数目

accrual basis 应计制；权责发生制

accrual basis accounting 应计制会计；权责发生制会计

accrue 应累算；应计

accrued benefit 应累算利益

accrued charges 应计费用

accrued cumulative preference share dividend 应累算的累积优先股股息

accrued expenses 应累算费用

accrued interest payable 应付利息；应计未付利息

accrued interest receivable 应收利息；应计未收利息

accrued right 累算权益

accruing profit 应累算的利润

accumulated fiscal reserve 累积财政储备

accumulated profit 累积利润；滚存溢利

accumulated reserve 累积储备

accumulation of surplus income 累积收益盈余

2

acquired assets 既得资产

acquisition 收购；购置；取得

acquisition cost 购置成本

acquisition expenses 购置费用

acquisition of 100% interest 收购全部股权

acquisition of control 取得控制权

acquisition of fixed assets 购置固定资产

acquisition of shell “买壳”

acquisition price 收购价

act of God 天灾

acting partner 执事合伙人

active market 买卖活跃的市场；交投畅旺的市场；旺市

active partner 积极参与的合伙人

active trading 交投活跃

actual circulation 实际流通

actual cost 实际成本

actual expenditure 实际开支；实际支出

actual income 实际入息；实际收入；实际收益

actual market 现货市场

actual price 现货价；实际价格

actual profit 实际利润

actual quotation 实盘；实际价位；实际报价

actual year basis 按实际年度计算

actuals 实货

actuarial investigation 精算调查

actuarial principle 精算原则

actuarial report 精算师报告

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 暂定协议；有待复核的协定

ad valorem duty 从价税；按值征税

ad valorem duty system 从价税制

ad valorem fee 从价费

ad valorem tariff 从价关税

additional allowance 额外免税额

additional amount for unexpired risk 未过期风险的额外款额

additional assessable profit 补加应评税利润

additional assessment 补加评税

additional commitment 额外承担

additional commitment vote 额外承担拨款

additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额

additional dependent parent allowance 供养父母额外免税额

additional provision 额外拨款

3

additional stamp duty 附加印花税

additional tax 补加税罚款；补加税款

Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书

adjudged bankrupt 被裁定破产

adjudicated bankrupt 裁定破产人

adjudication fee 裁定费；评定印花税额手续费；评估契据费

adjudication of bankruptcy 裁定破产；宣告破产

adjudication of insolvency 裁定无力偿还债务

adjusted actual 经调整的实数；调整后的实数

adjusted current assets 经调整的流动资产；调整后的流动资产

adjusted figure 经调整的数字；调整后的数额

adjusted liabilities 经调整的负债；调整后的负债

adjusted loss 经调整的亏损；调整后的亏损

adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值

adjusted profit 经调整的利润；调整后的利润

adjusted surplus 经调整的盈余额；调整后的盈余额

adjusted value 经调整的价值；调整后的价值

adjustment 调整；修订；理算〔保险〕

adjustment centre 调剂中心

adjustment lag 调整过程的时间差距；调整时差

adjustment mechanism 调整机制

adjustment of loss 亏损调整

adjustment process 调整过程；调整程序

adjustment range 调整幅度

administered exchange rate 受管制汇率

Administration Division 行政处〔香港金融管理局〕

administration expenses 行政费用

administration fee 手续费；行政费

administration in bankruptcy 破产管理

administration order 遗产管理令

administrator 管理人；遗产管理人

administrator of the estate 遗产管理人

admission of debt 债项承认书

admission of proof 接纳债权证明

advance 放贷款项；垫付款项；预支款项；预付款项

advance account 暂支帐目；预付款账户

advance compensation 预付补偿金

advance from shareholder 股东垫款

advance pending reimbursement 预支以待日后付还

advanced economy 先进经济体系

advancement 预付；预付财产

advances warrant 垫款令

advancing 贷出

adverse balance 逆差

4

adverse exchange 逆汇

advertisement addressed to shareholders 在报章刊登的致股东通告

advice for collection 托收通知书

advice of drawing 提款通知书；汇票通知书

advice of payment 付款通知

Advisory Committee 咨询委员会〔证券及期货事务监察委

员会〕

Advisory Committee on Diversification 经济多元化咨询委员会

affidavit 誓章；遗产申报誓章

affidavit of no receipt 述明无收款的誓章

affiliate 联号；联营公司；附属公司

affiliated company 附属公司；联号；联营公司

affirmation 非宗教式宣誓〔遗产税〕

affordability 负担能力

African Development Bank 非洲开发银行

after-acquired property 事后取得的财产

after-hours dealing 市后交易

after-tax profit 税后盈利；税后利润；税后溢利

agency agreement 代理协议

agency expenses 代理机构的开支

agency fee 代理费

Agency Law 《代理法》

agent 代理人；承销人

agent of company 公司代理人

agent's fee 代理人费；经纪费

aggregate 总计；总数；总体数字

aggregate amount 总款额；总额

aggregate assets and liabilities 总体资产与负债

aggregate at constant price 按固定价格计算的总体数字

aggregate demand 总需求

aggregate gross position 总持仓量

aggregate limit 总限额

aggregate of salaries tax 合计薪俸税

aggregate performance 总体表现；总体业绩

aggregate supply 总体供应

aggregate surplus 总盈余

aggregate total 整体总额

aggregate value 总值；合计价值

aggregated basis 合计基准

aggregated net chargeable income 合计应课税入息实额

aggregation 合并计算；合计；总和

aggregation of incomes of husband and wife 夫妇入息合并计算

aggregation of property 财产的总和

agio 差价；贴水

5

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关于相互促进和保护投资协

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关于相

互促进和保护投资协议》

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关于相

互促进和保护投资协议》

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关于相互促进和保

护投资协议》

agreement for a settlement 授产协议

agreement for assignment 转让协议

agreement for sale 售卖协议；买卖协议

agreement for sale and purchase 买卖协议

agreement for the payment of interest 支付利息协议

agreement for the repayment of money 还款协议

agreement of reinsurance 再保险协议

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 民航运输谈判组〔经济局〕

airport tax 机场税

alcohol duty 酒精税

alienation 让与；让渡；转让

alimony 生活费；赡养费

All Ordinaries Index 所有普通股指数

all risks 全险；综合险

All Sales Record for Stock Market 《股票市场成交报告》

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 分配款项；预留款项

allocation of profit 利润分配；溢利分配

allocation warrant 拨款令

allotment 分配；配股

allotment notice 股份配售通知；配股通知

allotment of shares 股份分配

allowable 可获宽免；免税的

allowable business loss 可扣除的营业亏损

allowable expenses 可扣税的支出

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 耗损折旧免税额

6

allowance for funeral expenses 殡殓费的免税额

allowance for inflation 为通货膨胀而预留的款项；通胀准备金

allowance for repairs and outgoings 修葺及支出方面的免税额

allowance to debtor 给债务人的津贴

alteration of capital 资本更改

alternate trustee 候补受托人

amalgamation 合并

ambit 涵盖范围〔开支总目或分目〕

ambit of charges 征税范围；收费范围

amended valuation 经修订的估值

American Commodities Exchange 美国商品交易所

American Express Bank Limited 美国运通银行

American Stock Exchange 美国证券交易所

amortization 摊销

amount due from banks 存放银行同业的款项

amount due from banks abroad 存放海外银行同业的款项

amount due from holding companies 控股公司欠款

amount due from local banks 存放本港银行同业的款项

amount due to banks 银行同业的存款

amount due to banks abroad 海外银行同业的存款

amount for note issue 发行纸币的款额

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 负债款额

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 应付款额

amount receivable 应收款额

Amsterdam Stock Exchange 阿姆斯特丹证券交易所

analysis 分析

ancillary risk 附属风险

annual account 周年帐目；周年帐目报表；年度决算；年结

annual accounting date 年结日期

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

7

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 长期个案每年补助金

annual pensionable emolument 可供计算退休金的年薪

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；周年申报表；每年报税表格

Annual Return Rules 《周年报表规则》

annual review of consumer prices 每年消费物价回顾

annual roll-forward basis 逐年延展方式

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、接受存款公司及外地银行驻港代表办事处按年统计调查

annuitant 年金受益人

annuity 年金

annuity contract 年金合约

annuity on human life 人寿年金

antecedent debt 先前的债项

ante-dated cheque 倒填日期支票

anticipated expenditure 预期开支

anticipated net profit 预期纯利

anticipated revenue 预期收入

anti-inflation measure 反通货膨胀措施

anti-inflationary stance 反通货膨胀立场

apparent deficit 表面赤字

apparent financial solvency 表面偿债能力

apparent partner 表面合伙人

application for personal assessment 个人入息课税申请书

application of fund 资金应用

application to release as liquidator and to destruct the books of accounts and document．

申请免除清盘人职务及毁灭帐簿与文件

appointed actuary 委任精算师

appointed auditor 委任核数师；委任审计师

appointed trustee 委任的受托人

appointer 委任人

apportioned pro rata 按比例分摊

apportionment 分配；分摊

Apportionment Act 《分摊法令》〔英国〕

apportionment formula 分摊方程式

apportionment of estate duty 遗产税的分摊

appraisal 估价；评估

8

appreciable growth 可观增长

appreciable impact 显著影响

appreciable increase 可观增长

appreciation 增值；升值

appreciation against other currencies 相对其他货币升值

appreciation of the exchange value of Hong Kong dollar 港元汇值上升

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 补助拨款办法

approved assets 核准资产

approved basket stock 认可一篮子证券

approved budget 核准预算

approved charitable donation 认可慈善捐款

approved charitable institution 认可慈善机构

approved currency 核准货币；认可货币

approved estimates 核准预算

approved estimates of expenditure 核准开支预算

approved overseas insurer 核准海外保险人

approved overseas trust company 核准海外信托公司

approved pooled investment fund 核准汇集投资基金

approved provident fund scheme 认可公积金计划

approved provision 核准拨款

approved redeemable share 核准可赎回股份

approved regional stock 认可地区性证券

approved retirement scheme 认可退休金计划

approved subordinated loan 核准附属贷款

arbitrage 套戥；套汇；套利

arbitrageur 套戥者；套汇者

arbitrary amount 临时款项

arrangement 措施；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 组织章程；组织细则；组织章程细则

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. 亚洲商业银行有限公司

Asian Development Bank 亚洲开发银行〔亚银〕

Asian Development Fund 亚洲发展基金

Asian dollar bond 亚洲美元债券

Asian dollar market 亚洲美元市场

9

Asian dollar rate 亚洲美元利率

Asian Securities Analysts Council 亚洲证券分析员公会

Asia-Pacific Economic Co-operation 亚太区经济合作组织〔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 应评税亏损

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 业绩评估；实绩评价

Assessor 评税主任

asset price bubbles 资产价格泡沫

asset-backed securities 具资产保证的证券

assets accretion 资产增值

assets and liabilities 资产与负债

assets betterment statement 资产递增表；资产改进表

assets lending 实物放款；有抵押贷款

assets of the company passing on the death 死者去世时转移的公司资产

assets pledged as security for liabilities 用作负债抵押的资产

assets portfolio 资产投资组合

assets price 资产价格

assets quality 资产质素

assets realization 资产变现

assets refinancing arrangement 资产再集资安排

assets securitization 资产证券化

assets situated outside Hong Kong 在香港以外地方的资产

assets stripping 削减资产；拆卖资产

assets value 资产值

assignee 承让人

assignment 转让；转让书；转让契

assignment of interest 权益转让

assignment of letters patent and trade mark 专利证书及商标转让

assignment of property 物业转让；物业转让书

assignment right 转让权

assignor 转让人

associate 有联系的人；有关连人士；相联者；合伙人；联系人

Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司

associate member 附属会员

associated body corporate 相联法人团体

associated company 相联公司；联属公司

10

associated corporation 相联法团

Association of Chartered Certified Accountants 公认会计师公会〔英

国〕

Association of Futures Exchange Brokers 香港期货经纪协会

Association of South-East Asian Nations 东南亚国家联盟〔东盟〕

association of underwriters 承保人组织

assumption of control 接管

assurance 担保；保险；转易；转易书

assurance of interest 权益的转易

at 19XX price 按一九ＸＸ年价格计算

at a discount 按赔价计算；按贴水价格计算；打折扣

at a premium 按溢价计算；按升水价格计算

at call 通知付款；按通知

at constant market price 按固定市价计算

at constant price 按固定价格计算

at cost 按成本计算

at current market price 按当时市价计算；按现时市价计算

at current price 按当时价格计算；按现时价格计算

at factor cost 按要素成本计算；按生产要素成本计算

at money-of-the-day price 按付款当日价格计算

at or better 按指定或较佳价位〔买卖指令〕

at par 按面值计算；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；见证条款

at-the-money option 平价期权

attorney 受权人；受托代表人

attornment 新拥有人承认书

attributable profit 可归属利润

attributable share value 可归属股份价值

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〔香港联合交易所有限公司〕；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〔外汇基金咨询委员会〕

audited account 审计帐目；经审计的帐目

audited annual account 经审计的周年帐目

audited balance sheet 经审计的资产负债表

auditor 核数师；核数主任；审计师

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auditor's certificate 核数师证明书；审计师证明书

auditor's report 核数师报告；审计师报告

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 澳洲所有普通股票指数

Australian Dollar 澳元

Australian Options Market 澳大利亚期权市场

Australian Securities Commission 澳洲证券事务监察委员会

Australian Society of Certified Practising Accountants 澳洲执业会计师公会

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 委托购买证；委购书

authorization 认可；核准；授权；授权书

authorization by direction 指示授权

authorization by instruction 指令授权

authorization by warrant 令状授权

authorization of unit trust 单位信托的认可

authorized agent 指定代理人

authorized capital 法定资本

authorized clerk 出市员

authorized dealer 认可交易商

authorized financial institution 认可财务机构

authorized fund 认可基金

authorized fund house 获授权的基金公司；认可基金公司

authorized institution 认可机构

authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构

authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构

authorized insurer 获授权保险人；获认可承保人

authorized investment 特准投资项目

authorized person 获授权人

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

期货交易所有限公司〕

automatic adjustment mechanism 自动调整机制

automatic adjustment system 自动调整系统

Automatic Clearing House 自动票据交换所

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 可用资产

available fiscal reserve 现存财政储备

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 平均基本薪金

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 增辟土地平均成本

average daily turnover 平均每日成交额

average daily wage rate 平均每日工资率

average expenditure pattern 平均开支模式

average growth rate 平均增长率

average net fixed assets 固定资产平均净值

average of relatives 相对价格平均数

average price 平均价格

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 避免双重课税

avoidance of tax 避税

amount due to holding companies 控股公司存款

amount due to local banks 本港银行同业的存款

amount due to outport banks 外埠银行同业的存款