affirmation [estate duty] 非宗教式宣誓〔遺產(chǎn)稅〕
affordability 負(fù)擔(dān)能力
African Development Bank [AfDB] 非洲開發(fā)銀行
after-acquired property 事后取得的財產(chǎn)
after-hours dealing 市后交易
after-tax profit 稅后盈利；稅后利潤；稅后溢利
agency agreement 代理協(xié)議
agency expenses 代理機(jī)構(gòu)的開支
agency fee 代理費(fèi)
Agency Law 《代理法》
agent 代理人；承銷人
agent of company 公司代理人
agent's fee 代理人費(fèi)；經(jīng)紀(jì)費(fèi)
aggregate 總計；總數(shù)；總體數(shù)字
aggregate amount 總款額；總額
aggregate assets and liabilities 總體資產(chǎn)與負(fù)債
aggregate at constant price 按固定價格計算的總體數(shù)字
aggregate demand 總需求
aggregate gross position 總持倉量
aggregate limit 總限額
aggregate of salaries tax 合計薪俸稅
aggregate performance 總體表現(xiàn)；總體業(yè)績
aggregate supply 總體供應(yīng)
aggregate surplus 總盈余
aggregate total 整體總額
aggregate value 總值；合計價值
aggregated basis 合計基準(zhǔn)
aggregated net chargeable income 合計應(yīng)課稅入息實額
aggregation 合并計算；合計；總和
aggregation of incomes of husband and wife 夫婦入息合并計算
aggregation of property 財產(chǎn)的總和
agio 差價；貼水
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關(guān)于相互促進(jìn)和保護(hù)投資協(xié)定》
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奧地利共和國政府關(guān)于相互促進(jìn)和保護(hù)投資協(xié)定》
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法蘭西共和國政府關(guān)于相互促進(jìn)和保護(hù)投資協(xié)定》
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韓民國政府關(guān)于相互促進(jìn)和保護(hù)投資協(xié)定》
agreement for a settlement 授產(chǎn)協(xié)議
agreement for assignment 轉(zhuǎn)讓協(xié)議
agreement for sale 售賣協(xié)議；買賣協(xié)議
agreement for sale and purchase 買賣協(xié)議
agreement for the payment of interest 支付利息協(xié)議
agreement for the repayment of money 還款協(xié)議
agreement of reinsurance 再保險協(xié)議
Agricultural Bank of China 中國農(nóng)業(yè)銀行
air passenger departure tax 飛機(jī)乘客離境稅
Air Services Negotiations Unit [Economic Services Bureau] 民航運(yùn)輸談判組〔經(jīng)濟(jì)局〕
airport tax 機(jī)場稅
alcohol duty 酒精稅
alienation 讓與；讓渡；轉(zhuǎn)讓
alimony 生活費(fèi)；贍養(yǎng)費(fèi)
All Ordinaries Index [AOI] 所有普通股指數(shù)
all risks 全險；綜合險
All Sales Record for Stock Market 《股票市場成交報告》
Allied Capital Resources Limited 新聯(lián)財務(wù)有限公司
all-items index [Consumer Price Index] 總指數(shù)〔消費(fèi)物價指數(shù)〕
allocation letter 撥款信件
allocation of fund 分配款項；預(yù)留款項
allocation of profit 利潤分配；溢利分配
allocation warrant 撥款令
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 可獲寬免；免稅的
allowable business loss 可扣除的營業(yè)虧損
allowable expenses 可扣稅的支出
allowance 免稅額；津貼；備抵；準(zhǔn)備金
allowance for debts 債項的免稅額
allowance for depreciation by wear and tear 耗損折舊免稅額
allowance for funeral expenses 殯殮費(fèi)的免稅額
allowance for inflation 為通貨膨脹而預(yù)留的款項；通脹準(zhǔn)備金
allowance for repairs and outgoings 修葺及支出方面的免稅額
allowance to debtor 給債務(wù)人的津貼
alteration of capital 資本更改
alternate trustee 候補(bǔ)受托人
amalgamation 合并
ambit [head or subhead of expenditure] 涵蓋范圍〔開支總目或分目〕
ambit of charges 征稅范圍；收費(fèi)范圍
amended valuation 經(jīng)修訂的估值
American Commodities Exchange 美國商品交易所
American Express Bank Limited 美國運(yùn)通銀行
American Stock Exchange 美國證券交易所
amortization 攤銷
amount due from banks 存放銀行同業(yè)的款項
amount due from banks abroad 存放海外銀行同業(yè)的款項
amount due from holding companies 控股公司欠款
amount due from local banks 存放本港銀行同業(yè)的款項
amount due to banks 銀行同業(yè)的存款
amount due to banks abroad 海外銀行同業(yè)的存款
amount due to holding companies 控股公司存款
amount due to local banks 本港銀行同業(yè)的存款
amount due to outport banks 外埠銀行同業(yè)的存款
amount for note issue 發(fā)行紙幣的款額
amount of bond 擔(dān)保契據(jù)的款額
amount of consideration 代價款額
amount of contribution 供款數(shù)額
amount of indebtedness 負(fù)債款額
amount of principal of the loan 貸款本金額
amount of rates chargeable 應(yīng)征差餉數(shù)額
amount of share capital 股本額
amount of sums assured 承?？铑~
amount of variation 變動幅度
amount of vote 撥款數(shù)額
amount payable 應(yīng)付款額
amount receivable 應(yīng)收款額
Amsterdam Stock Exchange 阿姆斯特丹證券交易所
analysis 分析
ancillary risk 附屬風(fēng)險
annual account 周年帳目；周年帳目報表；年度決算；年結(jié)
annual accounting date 年結(jié)日期
annual allowance 每年免稅額；年積金；年度津貼；年津
annual balance 年度余額
annual disposable income 每年可動用收入
annual estimates 周年預(yù)算
annual fee 年費(fèi)
annual general meeting 周年大會
annual growth rate 年增率；每年增長率
annual long-term supplement 長期個案每年補(bǔ)助金
annual pensionable emolument 可供計算退休金的年薪
annual report 年報
Annual Report on the Consumer Price Index 《消費(fèi)物價指數(shù)年報》
annual return 周年報表；周年申報表；每年報稅表格
Annual Return Rules 《周年報表規(guī)則》
annual review of consumer prices 每年消費(fèi)物價回顧
annual roll-forward basis 逐年延展方式
annual salary 年薪
annual statement 年度報表；年度決算表
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 銀行、接受存款公司及外地銀行駐港代表辦事處按年統(tǒng)計調(diào)查
annuitant 年金受益人
annuity 年金
annuity contract 年金合約
annuity on human life 人壽年金
antecedent debt 先前的債項
ante-dated cheque 倒填日期支票
anticipated expenditure 預(yù)期開支
anticipated net profit 預(yù)期純利
anticipated revenue 預(yù)期收入
anti-inflation measure 反通貨膨脹措施
anti-inflationary stance 反通貨膨脹立場
apparent deficit 表面赤字
apparent financial solvency 表面償債能力
apparent partner 表面合伙人
application for personal assessment 個人入息課稅申請書
application of fund 資金應(yīng)用
application to release as liquidator and to destruct the books of accounts and documents 申請免除清盤人職務(wù)及毀滅帳簿與文件
appointed actuary 委任精算師
appointed auditor 委任核數(shù)師；委任審計師
appointed trustee 委任的受托人
appointer 委任人
apportioned pro rata 按比例分?jǐn)?BR> apportionment 分配；分?jǐn)?BR> Apportionment Act [United Kingdom] 《分?jǐn)偡睢贰灿?BR> apportionment formula 分?jǐn)偡匠淌?BR> apportionment of estate duty 遺產(chǎn)稅的分?jǐn)?BR> appraisal 估價；評估
appreciable growth 可觀增長
appreciable impact 顯著影響
appreciable increase 可觀增長
appreciation 增值；升值
appreciation against other currencies 相對其他貨幣升值
appreciation of the exchange value of Hong Kong dollar 港元匯值上升
appreciation tax 增值稅
appropriation 撥款；撥用；撥付
appropriation account 撥款帳目
Appropriation Bill 撥款法案
appropriation-in-aid system 補(bǔ)助撥款辦法
approved assets 核準(zhǔn)資產(chǎn)
approved basket stock 認(rèn)可一籃子證券
approved budget 核準(zhǔn)預(yù)算
approved charitable donation 認(rèn)可慈善捐款
approved charitable institution 認(rèn)可慈善機(jī)構(gòu)
approved currency 核準(zhǔn)貨幣；認(rèn)可貨幣
approved estimates 核準(zhǔn)預(yù)算
approved estimates of expenditure 核準(zhǔn)開支預(yù)算
approved overseas insurer 核準(zhǔn)海外保險人
approved overseas trust company 核準(zhǔn)海外信托公司
approved pooled investment fund 核準(zhǔn)匯集投資基金
approved provident fund scheme 認(rèn)可公積金計劃
approved provision 核準(zhǔn)撥款
approved redeemable share 核準(zhǔn)可贖回股份
approved regional stock 認(rèn)可地區(qū)性證券
approved retirement scheme 認(rèn)可退休金計劃
approved subordinated loan 核準(zhǔn)附屬貸款
arbitrage 套戥；套匯；套利
arbitrageur 套戥者；套匯者
arbitrary amount 臨時款項
arrangement 措施；安排；協(xié)定
arrears 欠款
arrears of pay 欠付薪酬
arrears of revenue 逾期未收稅款；逾期未收的帳項
articles of association 組織章程；組織細(xì)則；組織章程細(xì)則
Asahi Finance (Hong Kong) Limited 旭日財務(wù)（香港）有限公司
ascertainment of profit 確定利潤
"Asia Clear" "亞洲結(jié)算系統(tǒng)"
Asia Commercial Bank Ltd. 亞洲商業(yè)銀行有限公司
Asian Development Bank [ADB] 亞洲開發(fā)銀行〔亞銀〕
Asian Development Fund [ADF] 亞洲發(fā)展基金
Asian dollar bond 亞洲美元債券
Asian dollar market 亞洲美元市場
Asian dollar rate 亞洲美元利率
Asian Securities Analysts Council [ASAC] 亞洲證券分析員公會
Asia-Pacific Economic Co-operation [APEC] 亞太區(qū)經(jīng)濟(jì)合作組織〔亞太經(jīng)合組織〕
asked price 沽盤；喊價；索價；賣方報價
assessable income 應(yīng)評稅入息
assessable loss 應(yīng)評稅虧損
assessable profit 應(yīng)評稅利潤
assessable value 應(yīng)評稅值
assessed profit 估定利潤
assessed value 經(jīng)評估價值
assessment 評稅；評定；估價；評稅單
assessment number 評稅編號；估價編號
assessment of additional tax 補(bǔ)加稅評稅
assessment of performance 業(yè)績評估；實績評價
Assessor 評稅主任
asset price bubbles 資產(chǎn)價格泡沫
asset-backed securities 具資產(chǎn)保證的證券
assets accretion 資產(chǎn)增值
assets and liabilities 資產(chǎn)與負(fù)債
assets betterment statement 資產(chǎn)遞增表；資產(chǎn)改進(jìn)表
assets lending 實物放款；有抵押貸款
assets of the company passing on the death 死者去世時轉(zhuǎn)移的公司資產(chǎn)
assets pledged as security for liabilities 用作負(fù)債抵押的資產(chǎn)
assets portfolio 資產(chǎn)投資組合
assets price 資產(chǎn)價格
assets quality 資產(chǎn)質(zhì)素
assets realization 資產(chǎn)變現(xiàn)
assets refinancing arrangement 資產(chǎn)再集資安排
assets securitization 資產(chǎn)證券化
assets situated outside Hong Kong 在香港以外地方的資產(chǎn)
assets stripping 削減資產(chǎn)；拆賣資產(chǎn)
assets value 資產(chǎn)值
assignee 承讓人
assignment 轉(zhuǎn)讓；轉(zhuǎn)讓書；轉(zhuǎn)讓契
assignment of interest 權(quán)益轉(zhuǎn)讓
assignment of letters patent and trade mark 專利證書及商標(biāo)轉(zhuǎn)讓
assignment of property 物業(yè)轉(zhuǎn)讓；物業(yè)轉(zhuǎn)讓書
assignment right 轉(zhuǎn)讓權(quán)
assignor 轉(zhuǎn)讓人
associate 有聯(lián)系的人；有關(guān)連人士；相聯(lián)者；合伙人；聯(lián)系人
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹聯(lián)合結(jié)算所有限公司
associate member 附屬會員
associated body corporate 相聯(lián)法人團(tuán)體
associated company 相聯(lián)公司；聯(lián)屬公司
associated corporation 相聯(lián)法團(tuán)
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公認(rèn)會計師公會〔英國〕
Association of Futures Exchange Brokers 香港期貨經(jīng)紀(jì)協(xié)會
Association of South-East Asian Nations [ASEAN] 東南亞國家聯(lián)盟〔東盟〕
association of underwriters 承保人組織
assumption of control 接管
assurance 擔(dān)保；保險；轉(zhuǎn)易；轉(zhuǎn)易書
assurance of interest 權(quán)益的轉(zhuǎn)易
at 19XX price 按一九ＸＸ年價格計算
at a discount 按賠價計算；按貼水價格計算；打折扣
at a premium 按溢價計算；按升水價格計算
at call 通知付款；按通知
at constant market price 按固定市價計算
at constant price 按固定價格計算
at cost 按成本計算
at current market price 按當(dāng)時市價計算；按現(xiàn)時市價計算
at current price 按當(dāng)時價格計算；按現(xiàn)時價格計算
at factor cost 按要素成本計算；按生產(chǎn)要素成本計算
at money-of-the-day price 按付款當(dāng)日價格計算
at or better 按指定或較佳價位〔買賣指令〕
at par 按面值計算；平價
at sight 見票即付
at the close 按收市盤
at the opening 按開市盤
attestation 見證；見證條款
at-the-money option 平價期權(quán)
attorney 受權(quán)人；受托代表人
attornment 新?lián)碛腥顺姓J(rèn)書
attributable profit 可歸屬利潤
attributable share value 可歸屬股份價值
Auckland Stock Exchange 奧克蘭證券交易所
auction 拍賣
auctioneer 拍賣商
audit 審計；核數(shù)
Audit Commission 審計署
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委員會〔香港聯(lián)合交易所有限公司〕；核數(shù)委員會〔證券及期貨事務(wù)監(jiān)察委員會〕
audit review 帳目審查
Audit Sub-committee [Exchange Fund Advisory Committee] 審核小組〔外匯基金咨詢委員會〕
audited account 審計帳目；經(jīng)審計的帳目
audited annual account 經(jīng)審計的周年帳目
audited balance sheet 經(jīng)審計的資產(chǎn)負(fù)債表
auditor 核數(shù)師；核數(shù)主任；審計師
auditor's certificate 核數(shù)師證明書；審計師證明書
auditor's report 核數(shù)師報告；審計師報告
Aussie bond 澳元債券
austerity budget 緊縮預(yù)算
Australia & New Zealand Banking Group Limited 澳洲紐西蘭銀行集團(tuán)有限公司
Australia All Ordinaries Index 澳洲所有普通股票指數(shù)
Australian Dollar [AUD] 澳元
Australian Options Market 澳大利亞期權(quán)市場
Australian Securities Commission 澳洲證券事務(wù)監(jiān)察委員會
Australian Society of Certified Practising Accountants 澳洲執(zhí)業(yè)會計師公會
Australian Stock Exchange 澳大利亞證券交易所
Austrian Schilling [ATS] 奧地利先令
authentication 認(rèn)證；鑒證
authority to purchase 委托購買證；委購書
authorization 認(rèn)可；核準(zhǔn)；授權(quán)；授權(quán)書
authorization by direction 指示授權(quán)
authorization by instruction 指令授權(quán)
authorization by warrant 令狀授權(quán)
authorization of unit trust 單位信托的認(rèn)可
authorized agent 指定代理人
authorized capital 法定資本
authorized clerk 出市員
authorized dealer 認(rèn)可交易商
authorized financial institution 認(rèn)可財務(wù)機(jī)構(gòu)
authorized fund 認(rèn)可基金
authorized fund house 獲授權(quán)的基金公司；認(rèn)可基金公司
authorized institution 認(rèn)可機(jī)構(gòu)
authorized institution incorporated in Hong Kong 在香港成立為法團(tuán)的認(rèn)可機(jī)構(gòu)
authorized institution incorporated outside Hong Kong 在香港以外成立為法團(tuán)的認(rèn)可機(jī)構(gòu)
authorized insurer 獲授權(quán)保險人；獲認(rèn)可承保人
authorized investment 特準(zhǔn)投資項目
authorized person 獲授權(quán)人
authorized representative 獲授權(quán)代表
authorized share capital 法定股本
automated quotation system 自動報價系統(tǒng)
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自動交易系統(tǒng)〔香港期貨交易所有限公司〕
automatic adjustment mechanism 自動調(diào)整機(jī)制
automatic adjustment system 自動調(diào)整系統(tǒng)
Automatic Clearing House 自動票據(jù)交換所
automatic exchange rates accumulation system 自動化匯率累集系統(tǒng)
Automatic Order Matching and Execution System [AMS] 自動對盤及成交系統(tǒng)〔自動對盤系統(tǒng)〕
automatic teller machine [ATM] 自動柜員機(jī)
autopay 自動轉(zhuǎn)帳
available assets 可用資產(chǎn)
available fiscal reserve 現(xiàn)存財政儲備
available profit 可用利潤
Avco Financial Services (Asia) Limited 富高財務(wù)（亞洲）有限公司
average 平均；平均數(shù)；海損
average basic salary 平均基本薪金
average consumer expenditure 平均消費(fèi)開支；一般消費(fèi)開支
average cost 平均成本
average cost of land production 增辟土地平均成本
average daily turnover 平均每日成交額
average daily wage rate 平均每日工資率
average expenditure pattern 平均開支模式
average growth rate 平均增長率
average net fixed assets 固定資產(chǎn)平均凈值
average of relatives 相對價格平均數(shù)
average price 平均價格
average propensity to consume 平均消費(fèi)傾向；一般消費(fèi)傾向
average propensity to save 平均儲蓄傾向；一般儲蓄傾向
average rate 平均率
average revenue 平均收入；平均收益
average stock 平均庫存；平均存貨
average yearly rent 平均年租
avoidance of double taxation 避免雙重課稅
avoidance of tax 避稅
affordability 負(fù)擔(dān)能力
African Development Bank [AfDB] 非洲開發(fā)銀行
after-acquired property 事后取得的財產(chǎn)
after-hours dealing 市后交易
after-tax profit 稅后盈利；稅后利潤；稅后溢利
agency agreement 代理協(xié)議
agency expenses 代理機(jī)構(gòu)的開支
agency fee 代理費(fèi)
Agency Law 《代理法》
agent 代理人；承銷人
agent of company 公司代理人
agent's fee 代理人費(fèi)；經(jīng)紀(jì)費(fèi)
aggregate 總計；總數(shù)；總體數(shù)字
aggregate amount 總款額；總額
aggregate assets and liabilities 總體資產(chǎn)與負(fù)債
aggregate at constant price 按固定價格計算的總體數(shù)字
aggregate demand 總需求
aggregate gross position 總持倉量
aggregate limit 總限額
aggregate of salaries tax 合計薪俸稅
aggregate performance 總體表現(xiàn)；總體業(yè)績
aggregate supply 總體供應(yīng)
aggregate surplus 總盈余
aggregate total 整體總額
aggregate value 總值；合計價值
aggregated basis 合計基準(zhǔn)
aggregated net chargeable income 合計應(yīng)課稅入息實額
aggregation 合并計算；合計；總和
aggregation of incomes of husband and wife 夫婦入息合并計算
aggregation of property 財產(chǎn)的總和
agio 差價；貼水
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關(guān)于相互促進(jìn)和保護(hù)投資協(xié)定》
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奧地利共和國政府關(guān)于相互促進(jìn)和保護(hù)投資協(xié)定》
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法蘭西共和國政府關(guān)于相互促進(jìn)和保護(hù)投資協(xié)定》
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韓民國政府關(guān)于相互促進(jìn)和保護(hù)投資協(xié)定》
agreement for a settlement 授產(chǎn)協(xié)議
agreement for assignment 轉(zhuǎn)讓協(xié)議
agreement for sale 售賣協(xié)議；買賣協(xié)議
agreement for sale and purchase 買賣協(xié)議
agreement for the payment of interest 支付利息協(xié)議
agreement for the repayment of money 還款協(xié)議
agreement of reinsurance 再保險協(xié)議
Agricultural Bank of China 中國農(nóng)業(yè)銀行
air passenger departure tax 飛機(jī)乘客離境稅
Air Services Negotiations Unit [Economic Services Bureau] 民航運(yùn)輸談判組〔經(jīng)濟(jì)局〕
airport tax 機(jī)場稅
alcohol duty 酒精稅
alienation 讓與；讓渡；轉(zhuǎn)讓
alimony 生活費(fèi)；贍養(yǎng)費(fèi)
All Ordinaries Index [AOI] 所有普通股指數(shù)
all risks 全險；綜合險
All Sales Record for Stock Market 《股票市場成交報告》
Allied Capital Resources Limited 新聯(lián)財務(wù)有限公司
all-items index [Consumer Price Index] 總指數(shù)〔消費(fèi)物價指數(shù)〕
allocation letter 撥款信件
allocation of fund 分配款項；預(yù)留款項
allocation of profit 利潤分配；溢利分配
allocation warrant 撥款令
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 可獲寬免；免稅的
allowable business loss 可扣除的營業(yè)虧損
allowable expenses 可扣稅的支出
allowance 免稅額；津貼；備抵；準(zhǔn)備金
allowance for debts 債項的免稅額
allowance for depreciation by wear and tear 耗損折舊免稅額
allowance for funeral expenses 殯殮費(fèi)的免稅額
allowance for inflation 為通貨膨脹而預(yù)留的款項；通脹準(zhǔn)備金
allowance for repairs and outgoings 修葺及支出方面的免稅額
allowance to debtor 給債務(wù)人的津貼
alteration of capital 資本更改
alternate trustee 候補(bǔ)受托人
amalgamation 合并
ambit [head or subhead of expenditure] 涵蓋范圍〔開支總目或分目〕
ambit of charges 征稅范圍；收費(fèi)范圍
amended valuation 經(jīng)修訂的估值
American Commodities Exchange 美國商品交易所
American Express Bank Limited 美國運(yùn)通銀行
American Stock Exchange 美國證券交易所
amortization 攤銷
amount due from banks 存放銀行同業(yè)的款項
amount due from banks abroad 存放海外銀行同業(yè)的款項
amount due from holding companies 控股公司欠款
amount due from local banks 存放本港銀行同業(yè)的款項
amount due to banks 銀行同業(yè)的存款
amount due to banks abroad 海外銀行同業(yè)的存款
amount due to holding companies 控股公司存款
amount due to local banks 本港銀行同業(yè)的存款
amount due to outport banks 外埠銀行同業(yè)的存款
amount for note issue 發(fā)行紙幣的款額
amount of bond 擔(dān)保契據(jù)的款額
amount of consideration 代價款額
amount of contribution 供款數(shù)額
amount of indebtedness 負(fù)債款額
amount of principal of the loan 貸款本金額
amount of rates chargeable 應(yīng)征差餉數(shù)額
amount of share capital 股本額
amount of sums assured 承?？铑~
amount of variation 變動幅度
amount of vote 撥款數(shù)額
amount payable 應(yīng)付款額
amount receivable 應(yīng)收款額
Amsterdam Stock Exchange 阿姆斯特丹證券交易所
analysis 分析
ancillary risk 附屬風(fēng)險
annual account 周年帳目；周年帳目報表；年度決算；年結(jié)
annual accounting date 年結(jié)日期
annual allowance 每年免稅額；年積金；年度津貼；年津
annual balance 年度余額
annual disposable income 每年可動用收入
annual estimates 周年預(yù)算
annual fee 年費(fèi)
annual general meeting 周年大會
annual growth rate 年增率；每年增長率
annual long-term supplement 長期個案每年補(bǔ)助金
annual pensionable emolument 可供計算退休金的年薪
annual report 年報
Annual Report on the Consumer Price Index 《消費(fèi)物價指數(shù)年報》
annual return 周年報表；周年申報表；每年報稅表格
Annual Return Rules 《周年報表規(guī)則》
annual review of consumer prices 每年消費(fèi)物價回顧
annual roll-forward basis 逐年延展方式
annual salary 年薪
annual statement 年度報表；年度決算表
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 銀行、接受存款公司及外地銀行駐港代表辦事處按年統(tǒng)計調(diào)查
annuitant 年金受益人
annuity 年金
annuity contract 年金合約
annuity on human life 人壽年金
antecedent debt 先前的債項
ante-dated cheque 倒填日期支票
anticipated expenditure 預(yù)期開支
anticipated net profit 預(yù)期純利
anticipated revenue 預(yù)期收入
anti-inflation measure 反通貨膨脹措施
anti-inflationary stance 反通貨膨脹立場
apparent deficit 表面赤字
apparent financial solvency 表面償債能力
apparent partner 表面合伙人
application for personal assessment 個人入息課稅申請書
application of fund 資金應(yīng)用
application to release as liquidator and to destruct the books of accounts and documents 申請免除清盤人職務(wù)及毀滅帳簿與文件
appointed actuary 委任精算師
appointed auditor 委任核數(shù)師；委任審計師
appointed trustee 委任的受托人
appointer 委任人
apportioned pro rata 按比例分?jǐn)?BR> apportionment 分配；分?jǐn)?BR> Apportionment Act [United Kingdom] 《分?jǐn)偡睢贰灿?BR> apportionment formula 分?jǐn)偡匠淌?BR> apportionment of estate duty 遺產(chǎn)稅的分?jǐn)?BR> appraisal 估價；評估
appreciable growth 可觀增長
appreciable impact 顯著影響
appreciable increase 可觀增長
appreciation 增值；升值
appreciation against other currencies 相對其他貨幣升值
appreciation of the exchange value of Hong Kong dollar 港元匯值上升
appreciation tax 增值稅
appropriation 撥款；撥用；撥付
appropriation account 撥款帳目
Appropriation Bill 撥款法案
appropriation-in-aid system 補(bǔ)助撥款辦法
approved assets 核準(zhǔn)資產(chǎn)
approved basket stock 認(rèn)可一籃子證券
approved budget 核準(zhǔn)預(yù)算
approved charitable donation 認(rèn)可慈善捐款
approved charitable institution 認(rèn)可慈善機(jī)構(gòu)
approved currency 核準(zhǔn)貨幣；認(rèn)可貨幣
approved estimates 核準(zhǔn)預(yù)算
approved estimates of expenditure 核準(zhǔn)開支預(yù)算
approved overseas insurer 核準(zhǔn)海外保險人
approved overseas trust company 核準(zhǔn)海外信托公司
approved pooled investment fund 核準(zhǔn)匯集投資基金
approved provident fund scheme 認(rèn)可公積金計劃
approved provision 核準(zhǔn)撥款
approved redeemable share 核準(zhǔn)可贖回股份
approved regional stock 認(rèn)可地區(qū)性證券
approved retirement scheme 認(rèn)可退休金計劃
approved subordinated loan 核準(zhǔn)附屬貸款
arbitrage 套戥；套匯；套利
arbitrageur 套戥者；套匯者
arbitrary amount 臨時款項
arrangement 措施；安排；協(xié)定
arrears 欠款
arrears of pay 欠付薪酬
arrears of revenue 逾期未收稅款；逾期未收的帳項
articles of association 組織章程；組織細(xì)則；組織章程細(xì)則
Asahi Finance (Hong Kong) Limited 旭日財務(wù)（香港）有限公司
ascertainment of profit 確定利潤
"Asia Clear" "亞洲結(jié)算系統(tǒng)"
Asia Commercial Bank Ltd. 亞洲商業(yè)銀行有限公司
Asian Development Bank [ADB] 亞洲開發(fā)銀行〔亞銀〕
Asian Development Fund [ADF] 亞洲發(fā)展基金
Asian dollar bond 亞洲美元債券
Asian dollar market 亞洲美元市場
Asian dollar rate 亞洲美元利率
Asian Securities Analysts Council [ASAC] 亞洲證券分析員公會
Asia-Pacific Economic Co-operation [APEC] 亞太區(qū)經(jīng)濟(jì)合作組織〔亞太經(jīng)合組織〕
asked price 沽盤；喊價；索價；賣方報價
assessable income 應(yīng)評稅入息
assessable loss 應(yīng)評稅虧損
assessable profit 應(yīng)評稅利潤
assessable value 應(yīng)評稅值
assessed profit 估定利潤
assessed value 經(jīng)評估價值
assessment 評稅；評定；估價；評稅單
assessment number 評稅編號；估價編號
assessment of additional tax 補(bǔ)加稅評稅
assessment of performance 業(yè)績評估；實績評價
Assessor 評稅主任
asset price bubbles 資產(chǎn)價格泡沫
asset-backed securities 具資產(chǎn)保證的證券
assets accretion 資產(chǎn)增值
assets and liabilities 資產(chǎn)與負(fù)債
assets betterment statement 資產(chǎn)遞增表；資產(chǎn)改進(jìn)表
assets lending 實物放款；有抵押貸款
assets of the company passing on the death 死者去世時轉(zhuǎn)移的公司資產(chǎn)
assets pledged as security for liabilities 用作負(fù)債抵押的資產(chǎn)
assets portfolio 資產(chǎn)投資組合
assets price 資產(chǎn)價格
assets quality 資產(chǎn)質(zhì)素
assets realization 資產(chǎn)變現(xiàn)
assets refinancing arrangement 資產(chǎn)再集資安排
assets securitization 資產(chǎn)證券化
assets situated outside Hong Kong 在香港以外地方的資產(chǎn)
assets stripping 削減資產(chǎn)；拆賣資產(chǎn)
assets value 資產(chǎn)值
assignee 承讓人
assignment 轉(zhuǎn)讓；轉(zhuǎn)讓書；轉(zhuǎn)讓契
assignment of interest 權(quán)益轉(zhuǎn)讓
assignment of letters patent and trade mark 專利證書及商標(biāo)轉(zhuǎn)讓
assignment of property 物業(yè)轉(zhuǎn)讓；物業(yè)轉(zhuǎn)讓書
assignment right 轉(zhuǎn)讓權(quán)
assignor 轉(zhuǎn)讓人
associate 有聯(lián)系的人；有關(guān)連人士；相聯(lián)者；合伙人；聯(lián)系人
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹聯(lián)合結(jié)算所有限公司
associate member 附屬會員
associated body corporate 相聯(lián)法人團(tuán)體
associated company 相聯(lián)公司；聯(lián)屬公司
associated corporation 相聯(lián)法團(tuán)
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公認(rèn)會計師公會〔英國〕
Association of Futures Exchange Brokers 香港期貨經(jīng)紀(jì)協(xié)會
Association of South-East Asian Nations [ASEAN] 東南亞國家聯(lián)盟〔東盟〕
association of underwriters 承保人組織
assumption of control 接管
assurance 擔(dān)保；保險；轉(zhuǎn)易；轉(zhuǎn)易書
assurance of interest 權(quán)益的轉(zhuǎn)易
at 19XX price 按一九ＸＸ年價格計算
at a discount 按賠價計算；按貼水價格計算；打折扣
at a premium 按溢價計算；按升水價格計算
at call 通知付款；按通知
at constant market price 按固定市價計算
at constant price 按固定價格計算
at cost 按成本計算
at current market price 按當(dāng)時市價計算；按現(xiàn)時市價計算
at current price 按當(dāng)時價格計算；按現(xiàn)時價格計算
at factor cost 按要素成本計算；按生產(chǎn)要素成本計算
at money-of-the-day price 按付款當(dāng)日價格計算
at or better 按指定或較佳價位〔買賣指令〕
at par 按面值計算；平價
at sight 見票即付
at the close 按收市盤
at the opening 按開市盤
attestation 見證；見證條款
at-the-money option 平價期權(quán)
attorney 受權(quán)人；受托代表人
attornment 新?lián)碛腥顺姓J(rèn)書
attributable profit 可歸屬利潤
attributable share value 可歸屬股份價值
Auckland Stock Exchange 奧克蘭證券交易所
auction 拍賣
auctioneer 拍賣商
audit 審計；核數(shù)
Audit Commission 審計署
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委員會〔香港聯(lián)合交易所有限公司〕；核數(shù)委員會〔證券及期貨事務(wù)監(jiān)察委員會〕
audit review 帳目審查
Audit Sub-committee [Exchange Fund Advisory Committee] 審核小組〔外匯基金咨詢委員會〕
audited account 審計帳目；經(jīng)審計的帳目
audited annual account 經(jīng)審計的周年帳目
audited balance sheet 經(jīng)審計的資產(chǎn)負(fù)債表
auditor 核數(shù)師；核數(shù)主任；審計師
auditor's certificate 核數(shù)師證明書；審計師證明書
auditor's report 核數(shù)師報告；審計師報告
Aussie bond 澳元債券
austerity budget 緊縮預(yù)算
Australia & New Zealand Banking Group Limited 澳洲紐西蘭銀行集團(tuán)有限公司
Australia All Ordinaries Index 澳洲所有普通股票指數(shù)
Australian Dollar [AUD] 澳元
Australian Options Market 澳大利亞期權(quán)市場
Australian Securities Commission 澳洲證券事務(wù)監(jiān)察委員會
Australian Society of Certified Practising Accountants 澳洲執(zhí)業(yè)會計師公會
Australian Stock Exchange 澳大利亞證券交易所
Austrian Schilling [ATS] 奧地利先令
authentication 認(rèn)證；鑒證
authority to purchase 委托購買證；委購書
authorization 認(rèn)可；核準(zhǔn)；授權(quán)；授權(quán)書
authorization by direction 指示授權(quán)
authorization by instruction 指令授權(quán)
authorization by warrant 令狀授權(quán)
authorization of unit trust 單位信托的認(rèn)可
authorized agent 指定代理人
authorized capital 法定資本
authorized clerk 出市員
authorized dealer 認(rèn)可交易商
authorized financial institution 認(rèn)可財務(wù)機(jī)構(gòu)
authorized fund 認(rèn)可基金
authorized fund house 獲授權(quán)的基金公司；認(rèn)可基金公司
authorized institution 認(rèn)可機(jī)構(gòu)
authorized institution incorporated in Hong Kong 在香港成立為法團(tuán)的認(rèn)可機(jī)構(gòu)
authorized institution incorporated outside Hong Kong 在香港以外成立為法團(tuán)的認(rèn)可機(jī)構(gòu)
authorized insurer 獲授權(quán)保險人；獲認(rèn)可承保人
authorized investment 特準(zhǔn)投資項目
authorized person 獲授權(quán)人
authorized representative 獲授權(quán)代表
authorized share capital 法定股本
automated quotation system 自動報價系統(tǒng)
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自動交易系統(tǒng)〔香港期貨交易所有限公司〕
automatic adjustment mechanism 自動調(diào)整機(jī)制
automatic adjustment system 自動調(diào)整系統(tǒng)
Automatic Clearing House 自動票據(jù)交換所
automatic exchange rates accumulation system 自動化匯率累集系統(tǒng)
Automatic Order Matching and Execution System [AMS] 自動對盤及成交系統(tǒng)〔自動對盤系統(tǒng)〕
automatic teller machine [ATM] 自動柜員機(jī)
autopay 自動轉(zhuǎn)帳
available assets 可用資產(chǎn)
available fiscal reserve 現(xiàn)存財政儲備
available profit 可用利潤
Avco Financial Services (Asia) Limited 富高財務(wù)（亞洲）有限公司
average 平均；平均數(shù)；海損
average basic salary 平均基本薪金
average consumer expenditure 平均消費(fèi)開支；一般消費(fèi)開支
average cost 平均成本
average cost of land production 增辟土地平均成本
average daily turnover 平均每日成交額
average daily wage rate 平均每日工資率
average expenditure pattern 平均開支模式
average growth rate 平均增長率
average net fixed assets 固定資產(chǎn)平均凈值
average of relatives 相對價格平均數(shù)
average price 平均價格
average propensity to consume 平均消費(fèi)傾向；一般消費(fèi)傾向
average propensity to save 平均儲蓄傾向；一般儲蓄傾向
average rate 平均率
average revenue 平均收入；平均收益
average stock 平均庫存；平均存貨
average yearly rent 平均年租
avoidance of double taxation 避免雙重課稅
avoidance of tax 避稅