手機版
A share A股；甲類股份
abatement of tax 減稅；減扣免稅額
ABN AMRO Bank N.V. 荷蘭銀行
above-the-line expenditure 線上項目支出；經常預算支出
above-the-line receipt 線上項目收入；經常預算收入
ABSA Asia Limited 南非聯合亞洲有限公司
absolute change 絕對數值變更
absolute expenditure 實際開支
absolute guideline figure 絕對準則數字
absolute interest 絕對權益
absolute order of discharge 絕對破產解除令
absolute profit margin 絕對利潤幅度
absolute value 實值；絕對值
absolutely vested interest 絕對既得權益
absorbed cost 已吸收成本；已分攤成本
absorption 吸收；分攤；合並
absorption rate 吸收率；攤配率；分攤率
ACB Finance Limited 亞洲商業財務有限公司
acceptable form of reciprocity 合理的互惠條件
acceptable rate 適當利率；適當彙率
acceptance agreement 承兌協議
acceptance for honour 參加承兌
acceptor 承兌人；接受人；受票人
acceptor for honour 參加承兌人
accident insurance 意外保險
Accident Insurance Association of Hong Kong 香港意外保險公會
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；空頭票據
accommodation party 彙票代發人
account balance 帳戶餘額；帳戶結餘
account book 帳簿
account collected in advance 預收款項
account current book 往來帳簿
account of after-acquired property 事後取得的財產報告
account of defaulter 拖欠帳目
account payable 應付帳款
account payee only [A/C payee only] 隻可轉帳；存入收款人帳戶
account receivable 應收帳款
account receivable report 應收帳款報表
account statement 結單；帳單；會計財務報表
account title 帳戶名稱；會計科目
accountant's report 會計師報告
Accountant's Report Rules 會計師報告規則
accounting and auditing procedure 會計與審計程序；會計與核數程序
Accounting Arrangements 《會計安排》
accounting basis 會計基礎
accounting by Official Receiver 破產管理署署長呈交的帳目
Accounting Circular 《會計通告》
accounting class 會計類別
accounting date 記帳日期；會計結算日期
accounting for money 款項核算
Accounting Officer 會計主任
accounting period 會計報告期；會計期
accounting policy 會計政策；會計方針
accounting practice 會計慣例
accounting principle 會計準則
accounting record 會計記錄
accounting report 會計報告
Accounting Services Branch [Treasury] 會計事務部〔庫務署〕
Accounting Society of China 中國會計學會
accounting statement 會計報表
accounting system 會計製度；會計係統
accounting transaction 會計事項；帳務交易
accounting treatment 會計處理
accounting year 會計年度
accretion 增值；添加
accrual 應計項目；應累算數目
accrual basis 應計製；權責發生製
accrual basis accounting 應計製會計；權責發生製會計
accrue 應累算；應計
accrued benefit 應累算利益
accrued charges 應計費用
accrued cumulative preference share dividend 應累算的累積優先股股息
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 累算權益
accruing profit 應累算的利潤
accumulated fiscal reserve 累積財政儲備
accumulated profit 累積利潤；滾存溢利
accumulated reserve 累積儲備
accumulation of surplus income 累積收益盈餘
acquired assets 既得資產
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
acquisition of control 取得控製權
acquisition of fixed assets 購置固定資產
acquisition of shell “買殼”
acquisition price 收購價
act of God 天災
acting partner 執事合夥人
active market 買賣活躍的市場；交投暢旺的市場；旺市
active partner 積極參與的合夥人
active trading 交投活躍
actual circulation 實際流通
actual cost 實際成本
actual expenditure 實際開支；實際支出
actual income 實際入息；實際收入；實際收益
actual market 現貨市場
actual price 現貨價；實際價格
actual profit 實際利潤
actual quotation 實盤；實際價位；實際報價
actual year basis 按實際年度計算
actuals 實貨
actuarial investigation 精算調查
actuarial principle 精算原則
actuarial report 精算師報告
Actuarial Society of Hong Kong 香港精算學會
actuarial valuation 精算師估值
actuary 精算師
ad referendum agreement 暫定協議；有待覆核的協定
ad valorem duty 從價稅；按值征稅
ad valorem duty system 從價稅製
ad valorem fee 從價費
ad valorem tariff 從價關稅
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 供養祖父母或外祖父母額外免稅額
additional dependent parent allowance 供養父母額外免稅額
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
Additional Tax Demand Note 繳納補加稅罰款通知書；繳納補加稅款通知書
adjudged bankrupt 被裁定破產
adjudicated bankrupt 裁定破產人
adjudication fee 裁定費；評定印花稅額手續費；評估契據費
adjudication of bankruptcy 裁定破產；宣告破產
adjudication of insolvency 裁定無力償還債務
adjusted actual 經調整的實數；調整後的實數
adjusted current assets 經調整的流動資產；調整後的流動資產
adjusted figure 經調整的數字；調整後的數額
adjusted liabilities 經調整的負債；調整後的負債
adjusted loss 經調整的虧損；調整後的虧損
adjusted net admissible assets 經調整的可接納資產淨值；調整後的可接納資產淨值
adjusted profit 經調整的利潤；調整後的利潤
adjusted surplus 經調整的盈餘額；調整後的盈餘額
adjusted value 經調整的價值；調整後的價值
adjustment 調整；修訂；理算〔保險〕
adjustment centre 調劑中心
adjustment lag 調整過程的時間差距；調整時差
adjustment mechanism 調整機製
adjustment of loss 虧損調整
adjustment process 調整過程；調整程序
adjustment range 調整幅度
administered exchange rate 受管製彙率
Administration Division [Hong Kong Monetary Authority] 行政處〔香港金融管理局〕
administration expenses 行政費用
administration fee 手續費；行政費
administration in bankruptcy 破產管理
administration order 遺產管理令
administrator 管理人；遺產管理人
administrator of the estate 遺產管理人
admission of debt 債項承認書
admission of proof 接納債權證明
advance 放貸款項；墊付款項；預支款項；預付款項
advance account 暫支帳目；預付款帳戶
advance compensation 預付補償金
advance from shareholder 股東墊款
advance pending reimbursement 預支以待日後付還
advanced economy 先進經濟體係
advancement 預付；預付財產
advances warrant 墊款令
advancing 貸出
adverse balance 逆差
adverse exchange 逆彙
advertisement addressed to shareholders 在報章刊登的致股東通告
advice for collection 托收通知書
advice of drawing 提款通知書；彙票通知書
advice of payment 付款通知
Advisory Committee [Securities and Futures Commission] 諮詢委員會〔證券及期貨事務監察委員會〕
Advisory Committee on Diversification 經濟多元化諮詢委員會
affidavit 誓章；遺產申報誓章
affidavit of no receipt 述明無收款的誓章
affiliate 聯號；聯營公司；附屬公司
affiliated company 附屬公司；聯號；聯營公司
affirmation [estate duty] 非宗教式宣誓〔遺產稅〕
affordability 負擔能力
African Development Bank [AfDB] 非洲開發銀行
after-acquired property 事後取得的財產
after-hours dealing 市後交易
after-tax profit 稅後盈利；稅後利潤；稅後溢利
agency agreement 代理協議
agency expenses 代理機構的開支
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；經紀費
aggregate 總計；總數；總體數字
aggregate amount 總款額；總額
aggregate assets and liabilities 總體資產與負債
aggregate at constant price 按固定價格計算的總體數字
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；總體業績
aggregate supply 總體供應
aggregate surplus 總盈餘
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 合並計算；合計；總和
aggregation of incomes of husband and wife 夫婦入息合並計算
aggregation of property 財產的總和
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於相互促進和保護投資協定》
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於相互促進和保護投資協定》
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於相互促進和保護投資協定》
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於相互促進和保護投資協定》
agreement for a settlement 授產協議
agreement for assignment 轉讓協議
agreement for sale 售賣協議；買賣協議
agreement for sale and purchase 買賣協議
agreement for the payment of interest 支付利息協議
agreement for the repayment of money 還款協議
agreement of reinsurance 再保險協議
Agricultural Bank of China 中國農業銀行
air passenger departure tax 飛機乘客離境稅
Air Services Negotiations Unit [Economic Services Bureau] 民航運輸談判組〔經濟局〕
airport tax 機場稅
alcohol duty 酒精稅
alienation 讓與；讓渡；轉讓
alimony 生活費；贍養費
All Ordinaries Index [AOI] 所有普通股指數
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 新聯財務有限公司
all-items index [Consumer Price Index] 總指數〔消費物價指數〕
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；免稅的
allowable business loss 可扣除的營業虧損
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 修葺及支出方麵的免稅額
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 合並
ambit [head or subhead of expenditure] 涵蓋範圍〔開支總目或分目〕
ambit of charges 征稅範圍；收費範圍
amended valuation 經修訂的估值
American Commodities Exchange 美國商品交易所
American Express Bank Limited 美國運通銀行
American Stock Exchange 美國證券交易所
amortization 攤銷
amount due from banks 存放銀行同業的款項
amount due from banks abroad 存放海外銀行同業的款項
amount due from holding companies 控股公司欠款
amount due from local banks 存放本港銀行同業的款項
amount due to banks 銀行同業的存款
amount due to banks abroad 海外銀行同業的存款
amount due to holding companies 控股公司存款
amount due to local banks 本港銀行同業的存款
amount due to outport banks 外埠銀行同業的存款
amount for note issue 發行紙幣的款額
amount of bond 擔保契據的款額
amount of consideration 代價款額
amount of contribution 供款數額
amount of indebtedness 負債款額
amount of principal of the loan 貸款本金額
amount of rates chargeable 應征差餉數額
amount of share capital 股本額
amount of sums assured 承保款額
amount of variation 變動幅度
amount of vote 撥款數額
amount payable 應付款額
amount receivable 應收款額
Amsterdam Stock Exchange 阿姆斯特丹證券交易所
analysis 分析
ancillary risk 附屬風險
annual account 周年帳目；周年帳目報表；年度決算；年結
annual accounting date 年結日期
annual allowance 每年免稅額；年積金；年度津貼；年津
annual balance 年度餘額
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
Annual Report on the Consumer Price Index 《消費物價指數年報》
annual return 周年報表；周年申報表；每年報稅表格
Annual Return Rules 《周年報表規則》
annual review of consumer prices 每年消費物價回顧
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計調查
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
anti-inflationary stance 反通貨膨脹立場
apparent deficit 表麵赤字
apparent financial solvency 表麵償債能力
apparent partner 表麵合夥人
application for personal assessment 個人入息課稅申請書
application of fund 資金應用
application to release as liquidator and to destruct the books of accounts and documents 申請免除清盤人職務及毀滅帳簿與文件
appointed actuary 委任精算師
appointed auditor 委任核數師；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 Act [United Kingdom] 《分攤法令》〔英國〕
apportionment formula 分攤方程式
apportionment of estate duty 遺產稅的分攤
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 against other currencies 相對其他貨幣升值
appreciation of the exchange value of Hong Kong dollar 港元彙值上升
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 補助撥款辦法
approved assets 核準資產
approved basket stock 認可一籃子證券
approved budget 核準預算
approved charitable donation 認可慈善捐款
approved charitable institution 認可慈善機構
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 核準彙集投資基金
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；套彙；套利
arbitrageur 套戥者；套彙者
arbitrary amount 臨時款項
arrangement 措施；安排；協定
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；組織細則；組織章程細則
Asahi Finance (Hong Kong) Limited 旭日財務（香港）有限公司
ascertainment of profit 確定利潤
"Asia Clear" “亞洲結算係統”
Asia Commercial Bank Ltd. 亞洲商業銀行有限公司
Asian Development Bank [ADB] 亞洲開發銀行〔亞銀〕
Asian Development Fund [ADF] 亞洲發展基金
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] 亞太區經濟合作組織〔亞太經合組織〕
asked price 沽盤；喊價；索價；賣方報價
assessable income 應評稅入息
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 業績評估；實績評價
Assessor 評稅主任
asset price bubbles 資產價格泡沫
asset-backed securities 具資產保證的證券
assets accretion 資產增值
assets and liabilities 資產與負債
assets betterment statement 資產遞增表；資產改進表
assets lending 實物放款；有抵押貸款
assets of the company passing on the death 死者去世時轉移的公司資產
assets pledged as security for liabilities 用作負債抵押的資產
assets portfolio 資產投資組合
assets price 資產價格
assets quality 資產質素
assets realization 資產變現
assets refinancing arrangement 資產再集資安排
assets securitization 資產證券化
assets situated outside Hong Kong 在香港以外地方的資產
assets stripping 削減資產；拆賣資產
assets value 資產值
assignee 承讓人
assignment 轉讓；轉讓書；轉讓契
assignment of interest 權益轉讓
assignment of letters patent and trade mark 專利證書及商標轉讓
assignment of property 物業轉讓；物業轉讓書
assignment right 轉讓權
assignor 轉讓人
associate 有聯係的人；有關連人士；相聯者；合夥人；聯係人
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹聯合結算所有限公司
associate member 附屬會員
associated body corporate 相聯法人團體
associated company 相聯公司；聯屬公司
associated corporation 相聯法團
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公認會計師公會〔英國〕
Association of Futures Exchange Brokers 香港期貨經紀協會
Association of South-East Asian Nations [ASEAN] 東南亞國家聯盟〔東盟〕
association of underwriters 承保人組織
assumption of control 接管
assurance 擔保；保險；轉易；轉易書
assurance of interest 權益的轉易
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 按當時市價計算；按現時市價計算
at current price 按當時價格計算；按現時價格計算
at factor cost 按要素成本計算；按生產要素成本計算
at money-of-the-day price 按付款當日價格計算
at or better 按指定或較佳價位〔買賣指令〕
at par 按麵值計算；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
attorney 受權人；受托代表人
attornment 新擁有人承認書
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
Audit Commission 審計署
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽核委員會〔香港聯合交易所有限公司〕；核數委員會〔證券及期貨事務監察委員會〕
audit review 帳目審查
Audit Sub-committee [Exchange Fund Advisory Committee] 審核小組〔外彙基金諮詢委員會〕
audited account 審計帳目；經審計的帳目
audited annual account 經審計的周年帳目
audited balance sheet 經審計的資產負債表
auditor 核數師；核數主任；審計師
auditor's certificate 核數師證明書；審計師證明書
auditor's report 核數師報告；審計師報告
Aussie bond 澳元債券
austerity budget 緊縮預算
Australia & New Zealand Banking Group Limited 澳洲紐西蘭銀行集團有限公司
Australia All Ordinaries Index 澳洲所有普通股票指數
Australian Dollar [AUD] 澳元
Australian Options Market 澳大利亞期權市場
Australian Securities Commission 澳洲證券事務監察委員會
Australian Society of Certified Practising Accountants 澳洲執業會計師公會
Australian Stock Exchange 澳大利亞證券交易所
Austrian Schilling [ATS] 奧地利先令
authentication 認證；鑒證
authority to purchase 委托購買證；委購書
authorization 認可；核準；授權；授權書
authorization by direction 指示授權
authorization by instruction 指令授權
authorization by warrant 令狀授權
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
authorized fund 認可基金
authorized fund house 獲授權的基金公司；認可基金公司
authorized institution 認可機構
authorized institution incorporated in Hong Kong 在香港成立為法團的認可機構
authorized institution incorporated outside Hong Kong 在香港以外成立為法團的認可機構
authorized insurer 獲授權保險人；獲認可承保人
authorized investment 特準投資項目
authorized person 獲授權人
authorized representative 獲授權代表
authorized share capital 法定股本
automated quotation system 自動報價係統
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自動交易係統〔香港期貨交易所有限公司〕
automatic adjustment mechanism 自動調整機製
automatic adjustment system 自動調整係統
Automatic Clearing House 自動票據交換所
automatic exchange rates accumulation system 自動化彙率累集係統
Automatic Order Matching and Execution System [AMS] 自動對盤及成交係統〔自動對盤係統〕
automatic teller machine [ATM] 自動櫃員機
autopay 自動轉帳
available assets 可用資產
available fiscal reserve 現存財政儲備
available profit 可用利潤
Avco Financial Services (Asia) Limited 富高財務（亞洲）有限公司
average 平均；平均數；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 固定資產平均淨值
average of relatives 相對價格平均數
average price 平均價格
average propensity to consume 平均消費傾向；一般消費傾向
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