常用財經(jīng)詞匯表:A, a

常用財經(jīng)詞匯表:A, a

A share A股；甲類股份

abatement of tax 減稅

absolute change 絕對數(shù)值變更

absolute expenditure 實際開支

absolute guideline figure 絕對準則數(shù)字

absolute interest 絕對權(quán)益

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

absolute profit margin 絕對利潤幅度

absolute value 實值；絕對值

absolutely vested interest 絕對既得權(quán)益

absorbed cost 已吸收成本；已分攤成本

absorption 吸收；分攤；合并

absorption rate 吸收率；攤配率；分攤率

accident insurance scheme 意外保險計劃

accident year basis 意外年度基準

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 預收款項

account current book 往來賬簿

account of defaulter 拖欠賬目

account payable 應付賬款

account receivable 應收賬款

account receivable report 應收賬款報表

account statement 結(jié)單；賬單；會計財務報表

account title 賬戶名稱；會計科目

accountant's report 會計師報告

accounting principle 會計準則

accounting record 會計記錄

accounting report 會計報告

accounting transaction 會計事項；賬務交易

accounting treatment 會計處理

accounting year 會計年度

accretion 增值；添加

accrual 應計項目；應累算數(shù)目

accrual basis 應計制；權(quán)責發(fā)生制

accrued expenses 應累算費用

accrued interest payable 應付利息；應計未付利息

accrued interest receivable 應收利息；應計未收利息

accrued right 累算權(quán)益

accruing profit 應累算的利潤

accumulated fiscal reserve 累積財政儲備

accumulated reserve 累積儲備

accumulation of surplus income 累積收益盈余

acquired assets 既得資產(chǎn)

acquisition 收購；購置；取得

acquisition cost 購置成本

acquisition expenses 購置費用

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

acquisition of control 取得控制權(quán)

acquisition of fixed assets 購置固定資產(chǎn)

acquisition of shell“買殼”

acquisition price 收購價

act of God 天災

actuarial investigation 精算調(diào)查

actuarial principle 精算原則

actuarial report 精算師報告

actuarial valuation 精算師估值

actuary 精算師

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

ad valorem duty 從價稅；按值征稅

ad valorem duty system 從價稅制

ad valorem fee 從價費

ad valorem tariff 從價關(guān)稅

additional allowance 額外免稅額

additional amount for unexpired risk未過期風險的額外款額

additional assessable profit 補加應評稅利潤

additional assessment 補加評稅

additional commitment 額外承擔

additional commitment vote 額外承擔撥款

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 補加稅罰款；補加稅款

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〕

adjustment centre 調(diào)劑中心

adjustment lag 調(diào)整時差

adjustment mechanism 調(diào)整機制

adjustment of loss 虧損調(diào)整

adjustment process 調(diào)整過程；調(diào)整程序

adjustment range 調(diào)整幅度

administered exchange rate 受管制匯率

advanced economy 先進經(jīng)濟體系

advancement 預付；預付財產(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

advice of drawing 提款通知書；匯票通知書

advice of payment 付款通知

affidavit 誓章；遺產(chǎn)申報誓章

affiliate 聯(lián)號；聯(lián)營公司；附屬公司

affiliated company 附屬公司；聯(lián)號；聯(lián)營公司

affordability 負擔能力

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 代理機構(gòu)的開支

agency fee 代理費

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；經(jīng)紀費

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

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

aggregated net chargeable income 合計應課稅入息實額

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 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

airport tax 機場稅

alcohol duty 酒精稅

alienation 讓與；讓渡；轉(zhuǎn)讓

alimony 生活費；贍養(yǎng)費

All Ordinaries Index[AOI]所有普通股指數(shù)

all risks 全險；綜合險

allocation letter 撥款信件

allocation of fund 分配款項；預留款項

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 可獲寬免的；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 殯殮費的免稅額

allowance for inflation 為通貨膨脹而預留的款項；通脹準備金

allowance for repairs and outgoings 修葺及支出方面的免稅額

allowance to debtor 給債務人的津貼

alteration of capital 資本更改

alternate trustee 候補受托人

amalgamation 合并

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 負債款額

amount of principal of the loan 貸款本金額

amount of rates chargeable 應征差餉數(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 應付款額

amount receivable 應收款額

analysis 分析

ancillary risk 附屬風險

annual account 周年賬目；周年賬目報表；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 周年預算

annual fee 年費

annual general meeting 周年大會

annual growth rate 年增率；每年增長率

annual long-term supplement 長期個案每年補助金

annual pensionable emolument可供計算退休金的年薪

annual report 年報

annuity 年金

annuity contract 年金合約

annuity on human life 人壽年金

antecedent debt 先前的債項

antedated cheque 倒填日期支票

anticipated expenditure 預期開支

anticipated net profit 預期純利

anticipated revenue 預期收入

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 個人入息課稅申請書

application of fund 資金應用

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 按比例分攤

apportionment 分配；分攤

apportionment formula 分攤方程式

apportionment of estate duty 遺產(chǎn)稅的分攤

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 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 補助撥款辦法

approved assets 核準資產(chǎn)

approved budget 核準預算

approved charitable donation 認可慈善捐款

approved currency 核準貨幣；認可貨幣

approved estimates 核準預算

approved estimates of expenditure 核準開支預算

approved overseas insurer 核準海外保險人

approved overseas trust company核準海外信托公司

approved pooled investment fund 核準匯集投資基金

approved provident fund scheme 認可公積金計劃

approved provision 核準撥款

approved redeemable share 核準可贖回股份

approved regional stock 認可地區(qū)性證券

approved retirement scheme 認可退休金計劃

approved subordinated loan 核準附屬貸款

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；逾期未收的賬項

articles of association 組織章程；組織細則；組織章程細則

assessable loss 應評稅虧損

assessable profit 應評稅利潤

assessable value 應評稅值

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 補加稅評稅

assessment of performance 業(yè)績評估；實績評價

assessor 評稅主任；估價員

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)與負債

assets betterment statement 資產(chǎn)遞增表；資產(chǎn)改進表

assets lending 實物放款；有抵押貸款

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

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

assignment of letters patent and trade mark 專利證書及商標轉(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；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 按當時市價計算；按現(xiàn)時市價計算

at current price 按當時價格計算；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 按付款當日價格計算

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

attornment 新?lián)碛腥顺姓J書

attributable profit 可歸屬利潤

attributable share value 可歸屬股份價值

auction 拍賣

auctioneer 拍賣商

audit 審計；核數(shù)

Audit Commission 審計署

Aussie bond 澳元債券

austerity budget 緊縮預算

authentication 認證；鑒證

authority to purchase 委托購買證；委購書

authorization 認可；核準；授權(quán)；授權(quán)書

authorization by direction 指示授權(quán)

authorization by warrant 令狀授權(quán)

authorization of unit trust 單位信托的認可

authorized agent 指定代理人

authorized capital 法定資本

authorized clerk 出市員

authorized dealer 認可交易商

authorized financial institution 認可財務機構(gòu)

authorized fund 認可基金

authorized fund house 獲授權(quán)的基金公司；認可基金公司

authorized institution 認可機構(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 自動報價系統(tǒng)

available assets 可用資產(chǎn)

available fiscal reserve 現(xiàn)存財政儲備

available profit 可用利潤

average 平均；平均數(shù)；海損

average basic salary 平均基本薪金

average consumer expenditure 平均消費開支；一般消費開支

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 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