常用財(cái)經(jīng)詞匯表:A, a

常用財(cái)經(jīng)詞匯表:A, a

A share A股；甲類股份

abatement of tax 減稅

absolute change 絕對(duì)數(shù)值變更

absolute expenditure 實(shí)際開(kāi)支

absolute guideline figure 絕對(duì)準(zhǔn)則數(shù)字

absolute interest 絕對(duì)權(quán)益

absolute order of discharge 絕對(duì)破產(chǎn)解除令

absolute profit margin 絕對(duì)利潤(rùn)幅度

absolute value 實(shí)值；絕對(duì)值

absolutely vested interest 絕對(duì)既得權(quán)益

absorbed cost 已吸收成本；已分?jǐn)偝杀?/p>

absorption 吸收；分?jǐn)偅缓喜?/p>

absorption rate 吸收率；攤配率；分?jǐn)偮?/p>

accident insurance scheme 意外保險(xiǎn)計(jì)劃

accident year basis 意外年度基準(zhǔn)

accommodation 通融；貸款

accommodation bill 通融票據(jù)；空頭票據(jù)

accommodation party 匯票代發(fā)人

account balance 賬戶余額；賬戶結(jié)余

account book 賬簿

account collected in advance 預(yù)收款項(xiàng)

account current book 往來(lái)賬簿

account of defaulter 拖欠賬目

account payable 應(yīng)付賬款

account receivable 應(yīng)收賬款

account receivable report 應(yīng)收賬款報(bào)表

account statement 結(jié)單；賬單；會(huì)計(jì)財(cái)務(wù)報(bào)表

account title 賬戶名稱；會(huì)計(jì)科目

accountant's report 會(huì)計(jì)師報(bào)告

accounting principle 會(huì)計(jì)準(zhǔn)則

accounting record 會(huì)計(jì)記錄

accounting report 會(huì)計(jì)報(bào)告

accounting transaction 會(huì)計(jì)事項(xiàng)；賬務(wù)交易

accounting treatment 會(huì)計(jì)處理

accounting year 會(huì)計(jì)年度

accretion 增值；添加

accrual 應(yīng)計(jì)項(xiàng)目；應(yīng)累算數(shù)目

accrual basis 應(yīng)計(jì)制；權(quán)責(zé)發(fā)生制

accrued expenses 應(yīng)累算費(fèi)用

accrued interest payable 應(yīng)付利息；應(yīng)計(jì)未付利息

accrued interest receivable 應(yīng)收利息；應(yīng)計(jì)未收利息

accrued right 累算權(quán)益

accruing profit 應(yīng)累算的利潤(rùn)

accumulated fiscal reserve 累積財(cái)政儲(chǔ)備

accumulated reserve 累積儲(chǔ)備

accumulation of surplus income 累積收益盈余

acquired assets 既得資產(chǎn)

acquisition 收購(gòu)；購(gòu)置；取得

acquisition cost 購(gòu)置成本

acquisition expenses 購(gòu)置費(fèi)用

acquisition of 100%interest 收購(gòu)全部股權(quán)

acquisition of control 取得控制權(quán)

acquisition of fixed assets 購(gòu)置固定資產(chǎn)

acquisition of shell“買殼”

acquisition price 收購(gòu)價(jià)

act of God 天災(zāi)

actuarial investigation 精算調(diào)查

actuarial principle 精算原則

actuarial report 精算師報(bào)告

actuarial valuation 精算師估值

actuary 精算師

ad referendum agreement 暫定協(xié)議；有待復(fù)核的協(xié)定

ad valorem duty 從價(jià)稅；按值征稅

ad valorem duty system 從價(jià)稅制

ad valorem fee 從價(jià)費(fèi)

ad valorem tariff 從價(jià)關(guān)稅

additional allowance 額外免稅額

additional amount for unexpired risk未過(guò)期風(fēng)險(xiǎn)的額外款額

additional assessable profit 補(bǔ)加應(yīng)評(píng)稅利潤(rùn)

additional assessment 補(bǔ)加評(píng)稅

additional commitment 額外承擔(dān)

additional commitment vote 額外承擔(dān)撥款

additional dependent grandparent allowance 供養(yǎng)祖父母或外祖父母額外免稅額

additional provision 額外撥款

additional stamp duty 附加印花稅

additional tax 補(bǔ)加稅罰款；補(bǔ)加稅款

adjudged bankrupt 被裁定破產(chǎn)

adjudicated bankrupt 裁定破產(chǎn)人

adjustment 調(diào)整；修訂；理算〔保險(xiǎn)〕

adjustment centre 調(diào)劑中心

adjustment lag 調(diào)整時(shí)差

adjustment mechanism 調(diào)整機(jī)制

adjustment of loss 虧損調(diào)整

adjustment process 調(diào)整過(guò)程；調(diào)整程序

adjustment range 調(diào)整幅度

administered exchange rate 受管制匯率

advanced economy 先進(jìn)經(jīng)濟(jì)體系

advancement 預(yù)付；預(yù)付財(cái)產(chǎn)

advances warrant 墊款令

advancing 貸出

adverse balance 逆差

adverse exchange 逆匯

advice for collection 托收通知書(shū)

advice of drawing 提款通知書(shū)；匯票通知書(shū)

advice of payment 付款通知

affidavit 誓章；遺產(chǎn)申報(bào)誓章

affiliate 聯(lián)號(hào)；聯(lián)營(yíng)公司；附屬公司

affiliated company 附屬公司；聯(lián)號(hào)；聯(lián)營(yíng)公司

affordability 負(fù)擔(dān)能力

after-acquired property 事后取得的財(cái)產(chǎn)

after-hours dealing 市后交易

after-tax profit 稅后盈利；稅后利潤(rùn)；稅后溢利

agency agreement 代理協(xié)議

agency expenses 代理機(jī)構(gòu)的開(kāi)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(jì)；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(jià)格計(jì)算的總體數(shù)字

aggregate demand 總需求

aggregate gross position 總持倉(cāng)量

aggregate limit 總限額

aggregate of salaries tax 合計(jì)薪俸稅

aggregate performance 總體表現(xiàn)；總體業(yè)績(jī)

aggregate supply 總體供應(yīng)

aggregate surplus 總盈余

aggregate total 整體總額

aggregate value 總值；合計(jì)價(jià)值

aggregated basis 合計(jì)基準(zhǔn)

aggregated net chargeable income 合計(jì)應(yīng)課稅入息實(shí)額

aggregation 合并計(jì)算；合計(jì)；總和

aggregation of incomes of husband and wife 夫婦入息合并計(jì)算

aggregation of property 財(cái)產(chǎn)的總和

agio 差價(jià)；貼水

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(xiǎn)協(xié)議

airport tax 機(jī)場(chǎng)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(xiǎn)；綜合險(xiǎn)

allocation letter 撥款信件

allocation of fund 分配款項(xiàng)；預(yù)留款項(xiàng)

allocation of profit 利潤(rùn)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 可獲寬免的；免稅的

allowable business loss 可扣除的營(yíng)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(xiàng)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(xiàng)；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

amortization 攤銷

amount due from banks 存放銀行同業(yè)的款項(xiàng)

amount due from banks abroad存放海外銀行同業(yè)的款項(xiàng)

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(xiàng)

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(jià)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(dòng)幅度

amount of vote 撥款數(shù)額

amount payable 應(yīng)付款額

amount receivable 應(yīng)收款額

analysis 分析

ancillary risk 附屬風(fēng)險(xiǎn)

annual account 周年賬目；周年賬目報(bào)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(dòng)用收入

annual estimates 周年預(yù)算

annual fee 年費(fèi)

annual general meeting 周年大會(huì)

annual growth rate 年增率；每年增長(zhǎng)率

annual long-term supplement 長(zhǎng)期個(gè)案每年補(bǔ)助金

annual pensionable emolument可供計(jì)算退休金的年薪

annual report 年報(bào)

annuity 年金

annuity contract 年金合約

annuity on human life 人壽年金

antecedent debt 先前的債項(xiàng)

antedated cheque 倒填日期支票

anticipated expenditure 預(yù)期開(kāi)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

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(gè)人入息課稅申請(qǐng)書(shū)

application of fund 資金應(yīng)用

appointed actuary 委任精算師

appointed auditor 委任核數(shù)師；委任審計(jì)師

appointed trustee 委任的受托人

appointer 委任人

apportioned pro rata 按比例分?jǐn)?/p>

apportionment 分配；分?jǐn)?/p>

apportionment formula 分?jǐn)偡匠淌?/p>

apportionment of estate duty 遺產(chǎn)稅的分?jǐn)?/p>

appraisal 估價(jià)；評(píng)估

appreciable growth 可觀增長(zhǎng)

appreciable impact 顯著影響

appreciable increase 可觀增長(zhǎng)

appreciation 增值；升值

appreciation tax 增值稅

appropriation 撥款；撥用；撥付

appropriation account 撥款賬目

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 budget 核準(zhǔn)預(yù)算

approved charitable donation 認(rèn)可慈善捐款

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(kāi)支預(yù)算

approved overseas insurer 核準(zhǔn)海外保險(xiǎn)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(jì)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(jì)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(shí)款項(xiàng)

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；逾期未收的賬項(xiàng)

articles of association 組織章程；組織細(xì)則；組織章程細(xì)則

assessable loss 應(yīng)評(píng)稅虧損

assessable profit 應(yīng)評(píng)稅利潤(rùn)

assessable value 應(yīng)評(píng)稅值

assessed profit 估定利潤(rùn)

assessed value 經(jīng)評(píng)估價(jià)值

assessment 評(píng)稅；評(píng)定；估價(jià)；評(píng)稅單

assessment number 評(píng)稅編號(hào)；估價(jià)編號(hào)

assessment of additional tax 補(bǔ)加稅評(píng)稅

assessment of performance 業(yè)績(jī)?cè)u(píng)估；實(shí)績(jī)?cè)u(píng)價(jià)

assessor 評(píng)稅主任；估價(jià)員

asset price bubbles 資產(chǎn)價(jià)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(shí)物放款；有抵押貸款

assets portfolio 資產(chǎn)投資組合

assets price 資產(chǎn)價(jià)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(shū)

assignment of interest 權(quán)益轉(zhuǎn)讓

assignment of letters patent and trade mark 專利證書(shū)及商標(biāo)轉(zhuǎn)讓

assignment of property 物業(yè)轉(zhuǎn)讓；物業(yè)轉(zhuǎn)讓書(shū)

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；合伙人；聯(lián)系人

at call 通知付款；按通知

at constant market price 按固定市價(jià)計(jì)算

at constant price 按固定價(jià)格計(jì)算

at cost 按成本計(jì)算

at current market price 按當(dāng)時(shí)市價(jià)計(jì)算；按現(xiàn)時(shí)市價(jià)計(jì)算

at current price 按當(dāng)時(shí)價(jià)格計(jì)算；按現(xiàn)時(shí)價(jià)格計(jì)算

at factor cost 按要素成本計(jì)算；按生產(chǎn)要素成本計(jì)算

at money-of-the-day price 按付款當(dāng)日價(jià)格計(jì)算

at par 按面值計(jì)算；平價(jià)

at sight 見(jiàn)票即付

at the close 按收市盤

at the opening 按開(kāi)市盤

attestation 見(jiàn)證；見(jiàn)證條款

at-the-money option 平價(jià)期權(quán)

attorney 受權(quán)人；受托代表

attornment 新?lián)碛腥顺姓J(rèn)書(shū)

attributable profit 可歸屬利潤(rùn)

attributable share value 可歸屬股份價(jià)值

auction 拍賣

auctioneer 拍賣商

audit 審計(jì)；核數(shù)

Audit Commission 審計(jì)署

Aussie bond 澳元債券

austerity budget 緊縮預(yù)算

authentication 認(rèn)證；鑒證

authority to purchase 委托購(gòu)買證；委購(gòu)書(shū)

authorization 認(rèn)可；核準(zhǔn)；授權(quán)；授權(quán)書(shū)

authorization by direction 指示授權(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(cái)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 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(dòng)報(bào)價(jià)系統(tǒng)

available assets 可用資產(chǎn)

available fiscal reserve 現(xiàn)存財(cái)政儲(chǔ)備

available profit 可用利潤(rùn)

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(kāi)支；一般消費(fèi)開(kāi)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(kāi)支模式

average growth rate 平均增長(zhǎng)率

average net fixed assets 固定資產(chǎn)平均凈值

average rate 平均率

average revenue 平均收入；平均收益

average stock 平均庫(kù)存；平均存貨

average yearly rent 平均年租