A:
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 线上项目支出；经常预算支出
above-the-line receipt 线上项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更
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
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 帐户余额；帐户结余
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 [A/C payee only] 只可转帐；存入收款人帐户
account receivable 应收帐款
account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title 帐户名称；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 [Treasury] 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 expens 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 rerve 累积财政储备accumulated profit 累积利润；滚存溢利
accumulated rerve 累积储备
accumulation of surplus income 累积收益盈余acquired asts 既得资产
acquisition 收购；购置；取得
acquisition cost 购置成本
acquisition expens 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 asts 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；有待覆核的协定
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 asssable profit 补加应评税利润additional asssment 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
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 asts 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 asts 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 [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expens 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；预付款帐户
advance compensation 预付补偿金
advance from shareholder 股东垫款
advance pending reimburment 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
adver balance 逆差
adver exchange 逆汇
advertiment addresd 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 [Securities and Futures Commission] 谘询委员会〔证券及期货事务监察委员会〕
Advisory Committee on Diversification 经济多元化谘询委员会
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 [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力
African Development Bank [AfDB] 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 expens 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 asts 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
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定》
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定》
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定》
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定》agreement for a ttlement 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 purcha 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 pasnger departure tax 飞机乘客离境税
Air Services Negotiations Unit [Economic Services Bureau] 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 [AOI] 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 [Consumer Price 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 expens 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
allowance for funeral expens 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 [head or subhead of expenditure] 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 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
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 Reprentative 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 asssment 个人入息课税申请书
application of fund 资金应用
application to relea as liquidator and to destruct the books of accounts and documents 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 [United Kingdom] 《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
appreciable growth 可观增长
appreciable impact 显着影响
appreciable increa 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 asts 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 overas insurer 核准海外保险人approved overas 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 [ADB] 亚洲开发银行〔亚银〕
Asian Development Fund [ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券
Asian dollar market 亚洲美元市场
Asian dollar rate 亚洲美元利率
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Asia-Pacific Economic Co-operation [APEC] 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asssable income 应评税入息
asssable loss 应评税亏损
asssable profit 应评税利润
asssable value 应评税值
