财务英语词汇A
A share Ａ股；甲类股份
abatement of tax 减税；减扣免税额
A 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
A A Asia Limited 南非联合亚洲有限公司
a olute change 绝对数值变更
a olute expenditure 实际开支
a olute guideline figure 绝对准则数字
a olute interest 绝对权益
a olute order of discharge 绝对破产解除令
a olute profit margin 绝对利润幅度
a olute value 实值；绝对值
a olutely vested interest 绝对既得权益
a orbed cost 已吸收成本；已分摊成本
a orption 吸收；分摊；合并
a orption 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 i urance 意外保险
Accident I urance A ociation of Hong Kong 香港意外保险公会
accident i urance 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 cla 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 tra action 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 expe es 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
acquired a ets 既得资产
acquisition 收购；购置；取得
acquisition cost 购置成本
acquisition expe es 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 a ets 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 a e able profit 补加应评税利润
additional a e ment 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 i olvency 裁定无力偿还债务
adjusted actual 经调整的实数；调整后的实数
adjusted current a ets 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 lo 经调整的亏损；调整后的亏损
adjusted net admi ible a ets 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 lo 亏损调整
adjustment proce 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 expe es 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
admi ion of debt 债项承认书
admi ion 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 compe ation 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
adverse exchange 逆汇
advertisement addre ed 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 Commi ion] 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 [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 expe es 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 a ets and liabilities 总体资产与负债
aggregate at co tant price 按固定价格计算的总体数字
aggregate demand 总需求
aggregate gro 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 su ly 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 hu and 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 settlement 授产协议
agreement for a ignment 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 rei urance 再保险协议
Agricultural Bank of China 中国农业银行
air pa enger departure tax 飞机乘客离境税
Air Services Negotiatio 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 [Co umer 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 busine lo 可扣除的营业亏损
allowable expe es 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 expe es 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 Expre 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 i ue 发行纸币的款额
amount of bond 担保契据的款额
amount of co ideration 代价款额
amount of contribution 供款数额
amount of indebtedne 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 a ured 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
a ual account 周年帐目；周年帐目报表；年度决算；年结
a ual accounting date 年结日期
a ual allowance 每年免税额；年积金；年度津贴；年津
a ual balance 年度余额
a ual di osable income 每年可动用收入
a ual estimates 周年预算
a ual fee 年费
a ual general meeting 周年大会
a ual growth rate 年增率；每年增长率
a ual long-term su lement 长期个案每年补助金
a ual pe ionable emolument 可供计算退休金的年薪
a ual report 年报
A ual Report on the Co umer Price Index 《消费物价指数年报》
a ual return 周年报表；周年申报表；每年报税表格
A ual Return Rules 《周年报表规则》
a ual review of co umer prices 每年消费物价回顾
a ual roll-forward basis 逐年延展方式
a ual salary 年薪
a ual statement 年度报表；年度决算表
A ual 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
a uitant 年金受益人
a uity 年金
a uity contract 年金合约
a uity 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
a arent deficit 表面赤字
a arent financial solvency 表面偿债能力
a arent partner 表面合伙人
a lication for personal a e ment 个人入息课税申请书
a lication of fund 资金应用
a lication to release 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
a ointed actuary 委任精算师
a ointed auditor 委任核数师；委任审计师
a ointed trustee 委任的受托人
a ointer 委任人
a ortioned pro rata 按比例分摊
a ortionment 分配；分摊
A ortionment Act [United Kingdom] 《分摊法令》〔英国〕
a ortionment formula 分摊方程式
a ortionment of estate duty 遗产税的分摊
a raisal 估价；评估
a reciable growth 可观增长
a reciable impact 显着影响
a reciable increase 可观增长
a reciation 增值；升值
a reciation agai t other currencies 相对其他货币升值
a reciation of the exchange value of Hong Kong dollar 港元汇值上升
a reciation tax 增值税
a ropriation 拨款；拨用；拨付
a ropriation account 拨款帐目
A ropriation Bill 拨款法案
a ropriation-in-aid system 补助拨款办法
a roved a ets 核准资产
a roved basket stock 认可一篮子证券
a roved budget 核准预算
a roved charitable donation 认可慈善捐款
a roved charitable i titution 认可慈善机构
a roved currency 核准货币；认可货币
a roved estimates 核准预算
a roved estimates of expenditure 核准开支预算
a roved overseas i urer 核准海外保险人
a roved overseas trust company 核准海外信托公司
a roved pooled investment fund 核准汇集投资基金
a roved provident fund scheme 认可公积金计划
a roved provision 核准拨款
a roved redeemable share 核准可赎回股份
a roved regional stock 认可地区性证券
a roved retirement scheme 认可退休金计划
a roved 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 a ociation 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
a e able income 应评税入息
a e able lo 应评税亏损
a e able profit 应评税利润
a e able value 应评税值
a e ed profit 估定利润
a e ed value 经评估价值
a e ment 评税；评定；估价；评税单
a e ment number 评税编号；估价编号
a e ment of additional tax 补加税评税
a e ment of performance 业绩评估；实绩评价
A e or 评税主任
a et price bu les 资产价格泡沫
a et-backed securities 具资产保证的证券
a ets accretion 资产增值
a ets and liabilities 资产与负债
a ets betterment statement 资产递增表；资产改进表
a ets lending 实物放款；有抵押贷款
a ets of the company pa ing on the death 死者去世时转移的公司资产
a ets pledged as security for liabilities 用作负债抵押的资产
a ets portfolio 资产投资组合
a ets price 资产价格
a ets quality 资产质素
a ets realization 资产变现
a ets refinancing arrangement 资产再集资安排
a ets securitization 资产证券化
a ets situated outside Hong Kong 在香港以外地方的资产
a ets stri ing 削减资产；拆卖资产
a ets value 资产值
a ignee 承让人
a ignment 转让；转让书；转让契
a ignment of interest 权益转让
a ignment of letters patent and trade mark 专利证书及商标转让
a ignment of property 物业转让；物业转让书
a ignment right 转让权
a ignor 转让人
a ociate 有联系的人；有关连人士；相联者；合伙人；联系人
A ociate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
a ociate member 附属会员
a ociated body corporate 相联法人团体
a ociated company 相联公司；联属公司
a ociated corporation 相联法团
A ociation of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕
A ociation of Futures Exchange Brokers 香港期货经纪协会
A ociation of South-East Asian Natio [ASEAN] 东南亚国家联盟〔东盟〕
a ociation of underwriters 承保人组织
a umption of control 接管
a urance 担保；保险；转易；转易书
a urance 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 co tant market price 按固定市价计算
at co tant 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 Commi ion 审计署
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commi ion] 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 [Exchange Fund Advisory 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 a ual 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
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
Au ie bond 澳元债券
austerity budget 紧缩预算
Australia &am 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 [AUD] 澳元
Australian Optio Market 澳大利亚期权市场
Australian Securities Commi ion 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 [ATS] 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 i truction 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 i titution 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 i titution 认可机构
authorized i titution incorporated in Hong Kong 在香港成立为法团的认可机构
authorized i titution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
authorized i urer 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 [ATS] [Hong Kong Futures Exchange Limited] 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 [AMS] 自动对盘及成交系统〔自动对盘系统〕
automatic teller machine [ATM] 自动柜员机
autopay 自动转帐
available a ets 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 co umer 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 a ets 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 prope ity to co ume 平均消费倾向；一般消费倾向
average prope ity 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