4
adverse1 exchange 逆汇
adverti百度竞价推广ent addressed to shareholders2 在报章刊登的致股东通告
advice for collection 托收公告书
advice of drawing 提款公告书；汇票公告书
advice of payment 付款公告
Advisory3 Committee 咨询委员会〔证券及期货事务监察委员会〕
Advisory Committee on Diversification4 经济多样化咨询委员会
affidavit5 誓章；遗产申报誓章
affidavit of no receipt 述明无收款的誓章
affiliate6 联号；联营公司；附属公司
affiliated7 company 附属公司；联号；联营公司
affirmation 非宗教式宣誓〔遗产税〕
affordability8 负担能力
African Development Bank 非洲开发银行
after-acquired property 事后获得的财产
after-hours dealing10 市后买卖
after-tax profit 税后盈利；税后收益；税后溢利
agency agreement 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
agent's fee 代理人费；经纪费
aggregate11 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 总需要
aggregate gross 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；总体营业额
aggregate supply 总体提供
aggregate surplus 总盈余
aggregate total 整体总额
aggregate value 总值；合计价值
aggregated12 basis 合计基准
aggregated net chargeable income 合计应课税入息实额
aggregation13 合并计算；合计；总和
aggregation of incomes of husband and wife 夫妇入息合并计算
aggregation of property 财产的总和
agio 差价；贴水
5
Agreement between the Government of Hong Kong and the Government of Japan for the
Promotion14 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 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 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 出售协议
agreement for sale 售卖协议；交易协议
agreement for sale and purchase 交易协议
agreement for the payment of interest 支付利息协议
agreement for the repayment15 of money 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 Negotiations16 Unit 民航运输谈判组〔经济局〕
airport tax 机场税
alcohol duty 酒精税
alienation17 让与；让渡；出售
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 《股票市场成交报告》
Allied18 Capital Resources Limited 新联财务公司
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 收益分配；溢利分配
allocation warrant 拨款令
allotment 分配；配股
allotment notice 股份配售公告；配股公告
allotment of shares 股份分配
allowable 可获宽免；免税的
allowable business loss 可扣除的营业亏损
allowable expenses 可扣税的支出
allowance 免税额；津贴；备抵；筹备金
allowance for debts 债项的免税额
allowance for depreciation19 by wear and tear 耗损折旧免税额
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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；通胀筹备金
allowance for repairs and outgoings 修葺及支出方面的免税额
allowance to debtor20 给债务人的津贴
alteration21 of capital 资本更改
alternate trustee 候补受托人
amalgamation22 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
amended23 valuation 经修订的估值
American Commodities Exchange 美国产品交易平台
American Express Bank Limited 美国运通银行
American Stock Exchange 美国证券交易平台
amortization24 摊销
amount due from banks 存放银行同业的款项
amount due from banks abroad 存放国外银行同业的款项
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 国外银行同业的存款
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 issue 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 payable25 应对款额
amount receivable 应收款额
Amsterdam Stock Exchange 阿姆斯特丹证券交易平台
analysis 剖析
ancillary26 risk 附属风险
annual account 周年帐目；周年帐目报表；年度决算；年结
annual accounting27 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
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annual estimates 周年预算
annual fee 年费
annual general 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 emolument28 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 roll-forward basis 逐年延展方法
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、同意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
annuity29 年金
annuity contract 年金合约
annuity on human life 人寿年金
antecedent debt 先前的债项
ante-dated cheque 倒填日期支票
anticipated expenditure30 预期开支
anticipated net profit 预期纯利
anticipated revenue 预期收入
anti-inflation measure 反通货膨胀手段
anti-inflationary stance 反通货膨胀立场
apparent deficit31 表面赤字
apparent financial solvency32 表面偿债能力
apparent partner 表面合作伙伴
application for personal assessment33 个人入息课税申请书
application 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 auditor34 委任核数师；委任审计师
appointed trustee 委任的受托人
appointer 委任人
apportioned35 pro9 rata 按比率分摊
apportionment 分配；分摊
Apportionment Act 《分摊法令》〔英国〕
apportionment formula 分摊方程式
apportionment of estate duty 遗产税的分摊
appraisal36 估价；评估
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appreciable37 growth 可观增长
appreciable impact 显著影响
appreciable increase 可观增长
appreciation38 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
appropriation39 拨款；拨用；拨付
appropriation account 拨款帐目
Appropriation Bill 拨款法案
appropriation-in-aid system 补助拨款方法
approved assets 核准资产
approved basket stock 认同一篮子证券
approved budget 核准预算
approved charitable donation 认同慈善捐款
approved charitable institution 认同慈善机构
approved currency 核准货币；认同货币
approved estimates 核准预算
approved estimates of expenditure 核准开支预算
approved overseas insurer 核准国外保险人
approved overseas trust company 核准国外信托公司
approved pooled investment fund 核准汇集投资基金
approved provident40 fund scheme 认同公积金计划
approved provision 核准拨款
approved redeemable41 share 核准可赎回股份
approved regional stock 认同区域性证券
approved retirement42 scheme 认同退休金计划
approved subordinated loan 核准附属贷款
arbitrage43 套戥；套汇；套利
arbitrageur 套戥者；套汇者
arbitrary amount 临时款项
arrangement 手段；安排；协定
arrears44 欠款
arrears of pay 欠付薪资
arrears of revenue 逾期未收税款；逾期未收的帐项
articles of association 组织章程；组织细节；组织章程细节
Asahi Finance Limited 旭日财务（香港）公司
ascertainment45 of profit 确定收益
Asia Clear 亚洲结算管理软件
Asia Commercial Bank Ltd. 亚洲商业银行公司
Asian Development Bank 亚洲开发银行〔亚银〕
Asian Development Fund 亚洲进步基金
Asian dollar bond 亚洲USD债券
Asian dollar market 亚洲USD市场
9
Asian dollar rate 亚洲USD利率
Asian Securities Analysts46 Council 亚洲证券剖析员公会
Asia-Pacific Economic Co-operation 亚太区经济合作组织〔亚太经合组织〕
asked price 沽盘；喊价；索价；卖方价格
assessable income 应评税入息
assessable loss 应评税亏损
assessable profit 应评税收益
assessable value 应评税值
assessed profit 估定收益
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 营业额评估；实绩评价
Assessor 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 accretion47 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 死者过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 portfolio48 资产投资组合
assets price 资产价格
assets quality 资产质素
assets realization49 资产变现
assets refinancing arrangement 资产再筹资安排
assets securitization 资产证券化
assets situated50 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 承叫人
assignment 出售；出售书；出售契
assignment of interest 权益出售
assignment of letters patent and trade mark 专利证书及商标注册转让
assignment of property 物业出售；物业出售书
assignment right 出售权
assignor 出售人
associate 有联系的人；有关连人士；相联者；合作伙伴；联系人
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所公司
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
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associated corporation 相联法团
Association of Chartered Certified Accountants 公认会计师公会〔英
国〕
Association of Futures Exchange Brokers 香港期货经纪协会
Association of South-East Asian Nations 东南亚国家网盟〔东盟〕
association of underwriters 承保人组织
assumption of control 接管
assurance 担保；保险；转易；转易书
assurance 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；优惠扣
at a premium 按溢价计算；按升水价格计算
at call 公告付款；按公告
at constant market price 按固定市价计算
at constant price 按固定价格计算
at cosplayt 按本钱计算
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 cosplayt 按要点本钱计算；按生产要点本钱计算
at money-of-the-day price 按付款当日价格计算
at or better 按指定或较佳价格〔交易指令〕
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；见证条约
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 可归属收益
attributable share value 可归属股份价值
Auckland Stock Exchange 奥克兰证券交易平台
auction 拍卖
auctioneer 拍卖商
audit 审计；核数
Audit Commission 审计署
Audit Committee
稽核委员会〔香港联合交易平台公司〕；核数委员会〔证券及期货事务监察委员会〕
audit review 帐目审察
Audit Sub-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 annual 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
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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
Aussie bond 澳元债券
austerity budget 紧缩预算
Australia New Zealand Banking Group Limited 澳洲纽西兰银行集团公司
Australia All Ordinaries Index 澳洲所有普通股票指数
Australian Dollar 澳元
Australian Options Market 澳大利亚期权市场
Australian Securities Commission 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 澳大利亚证券交易平台
Austrian Schilling 奥地利先令
authentication 认证；鉴证
authority to purchase 委托购买证；委购书
authorization 认同；核准；授权；授权书
authorization by direction 指示授权
authorization by instruction 指令授权
authorization by warrant 令状授权
authorization of unit trust 单位信托的认同
authorized agent 指定代理人
authorized capital 法定资本
authorized clerk 出市员
authorized dealer 认同买卖商
authorized financial institution 认同财务机构
authorized fund 认同基金
authorized fund house 获授权的基金公司；认同基金公司
authorized institution 认同机构
authorized institution incorporated in Hong Kong 在香港成立为法团的认同机构
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认同机构
authorized insurer 获授权保险人；获认同承保人
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 自动价格系统
Automated Trading System 自动买卖系统〔香港
期货交易平台公司〕
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 智能化汇率累集系统
Automatic Order Matching and Execution System 自动对盘及成交系统〔自动对盘系统〕
automatic teller machine 自动柜员机
