1、财经英语词汇Aabsolute change 绝对数值变更 absolute expenditure 实际开支 absolute guideline figure 绝对准则数字 absolute interest 绝对权益 absolute order of discharge 绝对破产解除令 absolute profit margin 绝对利润幅度 absolute value 实值；绝对值 absolutely vested interest 绝对既得权益 absorbed cost 已吸收成本；已分摊成本 absorption 吸收；分摊；合并 absorption rate 吸收率；
2、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 A share 股；甲类股份 abatement of tax 减税；减扣免税额 ABN AMRO Bank N.V. 荷兰银行 above-the-line expenditure 在线项目支出；经常预算支出 above-the-line receipt 在线项目收入；经常预算收入 ABSA Asia Limited 南非联合亚洲有限公司 acceptance agreement 承兑协
3、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 insurance 意外保险 Accident Insurance Association of Hong Kong 香港意外保险公会 accident insurance 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 bala
4、nce 账户余额；账户结余 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 只可转帐；存入收款人账户 account receivable 应收帐款 account receivable report 应收帐款报表 account statement 结单；账单；会计财务报
5、表 account title 账户名称；会计科目 accountants report 会计师报告 Accountants 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 class 会计类别 accounting date 记帐日期；会计
6、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 会计事务部库务署 Accounting Society of China 中国会计学会 accounting statement
7、会计报表 accounting system 会计制度；会计系统 accounting transaction 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 sh
8、are dividend 应累算的累积优先股股息 accrued expenses 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 acquire
9、d assets 既得资产 acquisition 收购；购置；取得 acquisition cost 购置成本 acquisition expenses 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 assets 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 a
10、ctive 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 ac
11、tuarial 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；有待复核的协定 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 f
12、or unexpired risk 未过期风险的额外款额 additional assessable profit 补加应评税利润 additional assessment 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 st
13、amp 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 insolvency 裁定无力偿还债务 adjusted actual 经调整的实数；调整后的实数 adjusted current ass
14、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 loss 经调整的亏损；调整后的亏损 adjusted net admissible assets 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 centr
15、e 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 loss 亏损调整 adjustment process 调整过程；调整程序 adjustment range 调整幅度 administered exchange rate 受管制汇率 Administration Division 行政处香港金融管理局 administration expenses 行政费用 administration fee 手续费；行政费 administration in bankruptcy 破产管理 admi
16、nistration order 遗产管理令 administrator 管理人；遗产管理人 administrator of the estate 遗产管理人 admission of debt 债项承认书 admission 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；预付款账户 advance compensation 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
17、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 addressed 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 咨询委员会证券及期货事务监察委员会 Advisory Committee on Diversifi
18、cation 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 非宗教式宣誓 遗产税 affordability 负担能力 African Development Bank 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 agre
19、ement 代理协议 agency expenses 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 agents 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 assets and liabilities 总体资产与负债 aggregate at constant price 按固定价格计算的总体数字 aggregate demand 总需求 aggregate gross position 总持仓量
20、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 supply 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 husband and w
21、ife 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议 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Pr
22、omotion 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议 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议 Agreement between the Government of Hong Kong and the Government of the
23、 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议 agreement for a settlement 授产协议 agreement for assignment 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
24、 还款协议 agreement of reinsurance 再保险协议 Agricultural Bank of China 中国农业银行 air passenger departure tax 飞机乘客离境税 Air Services Negotiations Unit 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 所有普通股指数 all risks 全险；综合险 All Sales Record for Stock Market 股票
25、市场成交报告 Allied Capital Resources Limited 新联财务有限公司 all-items 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 business loss 可扣除的营业
26、亏损 allowable expenses 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 expenses 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
27、of capital 资本更改 alternate trustee 候补受托人 amalgamation 合并 ambit 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 Express 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 ban
28、ks 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 iss
29、ue 发行纸币的款额 amount of bond 担保契据的款额 amount of consideration 代价款额 amount of contribution 供款数额 amount of indebtedness 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 assured 承保款额 amount of variation 变动幅度 amount of vote 拨款数额 amount p
30、ayable 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 annual account 周年帐目；周年帐目报表；年度决算；年结 annual accounting date 年结日期 annual allowance 每年免税额；年积金；年度津贴；年津 annual balance 年度余额 annual disposable income 每年可动用收入 annual estimates 周年预算 annual fee 年费 annual gen
31、eral meeting 周年大会 annual growth rate 年增率；每年增长率 annual long-term supplement 长期个案每年补助金 annual pensionable emolument 可供计算退休金的年薪 annual report 年报 Annual Report on the Consumer Price Index 消费物价指数年报 annual return 周年报表；周年申报表；每年报税表格 Annual Return Rules 周年报表规则 annual review of consumer prices 每年消费物价回顾 annual
32、 roll-forward basis 逐年延展方式 annual salary 年薪 annual statement 年度报表；年度决算表 Annual 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 annuitant 年金受益人 annuity 年金 annuity contract 年金合约 annuity on human life 人寿年金 antecedent debt 先前的债项 ante-date
33、d 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 apparent deficit 表面赤字 apparent financial solvency 表面偿债能力 apparent partner 表面合伙人 application for personal assessment 个人入息课税申请书 application
34、of fund 资金应用 application to release as liquidator and to destruct the books of accounts and document申请免除清盘人职务及毁灭帐簿与文件 appointed actuary 委任精算师 appointed auditor 委任核数师；委任审计师 appointed trustee 委任的受托人 appointer 委任人 apportioned pro rata 按比例分摊 apportionment 分配；分摊 Apportionment Act 分摊法令 英国 apportionment fo
35、rmula 分摊方程式 apportionment of estate duty 遗产税的分摊 appraisal 估价 ；评估 appreciable growth 可观增长 appreciable impact 显著影响 appreciable increase 可观增长 appreciation 增值；升值 appreciation against other currencies 相对其他货币升值 appreciation of the exchange value of Hong Kong dollar 港元汇值上升 appreciation tax 增值税 appropriatio
36、n 拨款；拨用；拨付 appropriation account 拨款帐目 Appropriation Bill 拨款法案 appropriation-in-aid system 补助拨款办法 approved assets 核准资产 approved basket stock 认可一篮子证券 approved budget 核准预算 approved charitable donation 认可慈善捐款 approved charitable institution 认可慈善机构 approved currency 核准货币；认可货币 approved estimates 核准预算 appr
37、oved estimates of expenditure 核准开支预算 approved overseas insurer 核准海外保险人 approved overseas trust company 核准海外信托公司 approved pooled investment fund 核准汇集投资基金 approved provident fund scheme 认可公积金计划 approved provision 核准拨款 approved redeemable share 核准可赎回股份 approved regional stock 认可地区性证券 approved retiremen
38、t scheme 认可退休金计划 approved 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 association 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
39、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 亚洲开发银行 亚银 Asian Development Fund 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 亚洲证券分析员公会 Asia-Pacific Economic Co-operation 亚太区经济合作
40、组织亚太经合组织 asked price 沽盘；喊价；索价；卖方报价 assessable income 应评税入息 assessable loss 应评税亏损 assessable profit 应评税利润 assessable value 应评税值 assessed profit 估定利润 assessed value 经评估价值 assessment 评税；评定；估价；评税单 assessment number 评税编号 ；估价编号 assessment of additional tax 补加税评税 assessment of performance 业绩评估；实绩评价 Assesso
41、r 评税主任 asset price bubbles 资产价格泡沫 asset-backed securities 具资产保证的证券 assets accretion 资产增值 assets and liabilities 资产与负债 assets betterment statement 资产递增表；资产改进表 assets lending 实物放款 ；有抵押贷款 assets of the company passing on the death 死者去世时转移的公司资产 assets pledged as security for liabilities 用作负债抵押的资产 assets
42、 portfolio 资产投资组合 assets price 资产价格 assets quality 资产质素 assets realization 资产变现 assets refinancing arrangement 资产再集资安排 assets securitization 资产证券化 assets situated outside Hong Kong 在香港以外地方的资产 assets stripping 削减资产；拆卖资产 assets value 资产值 assignee 承让人 assignment 转让 ；转让书；转让契 assignment of interest 权益转让
43、assignment of letters patent and trade mark 专利证书及商标转让 assignment of property 物业转让；物业转让书 assignment right 转让权 assignor 转让人 associate 有联系的人 ；有关连人士 ；相联者；合伙人；联系人 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 associate member 附属会员 associated body corporate 相联法人团体 associated company 相联公司；联属公司 associated corporation 相联法团
