A，a
A share Ａ股；甲类股份
abatement of tax 减税
absolute 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；摊配率；分摊率
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 balance 账户余额；账户结余
account book 账簿
account collected in advance 预收款项
account current book 往来账簿
account of defaulter 拖欠账目
account payable 应付账款
account receivable 应收账款
account receivable report 应收账款报表
account statement 结单；账单；会计财务报表
account title 账户名称；会计科目
accountant's report 会计师报告
accounting principle 会计准则
accounting record 会计记录
accounting report 会计报告
accounting transaction 会计事项；账务交易
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
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 reserve 累积储备
accumulation of surplus income 累积收益盈余
acquired 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
actuarial investigation 精算调查
actuarial principle 精算原则
actuarial report 精算师报告
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 for 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 provision 额外拨款
additional stamp duty 附加印花税
additional tax 补加税罚款；补加税款
adjudged bankrupt 被裁定破产
adjudicated bankrupt 裁定破产人
adjustment 调整；修订；理算〔保险〕
adjustment centre 调剂中心
adjustment lag 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
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
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
affidavit 誓章；遗产申报誓章
affiliate 联号；联营公司；附属公司
affiliated company 附属公司；联号；联营公司
affordability 负担能力
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 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
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
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 wife 夫妇入息合并计算
aggregation of property 财产的总和
agio 差价；贴水
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 还款协议
agreement of reinsurance 再保险协议
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
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 of capital 资本更改
alternate trustee 候补受托人
amalgamation 合并
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 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 payable 应付款额
amount receivable 应收款额
analysis 分析
ancillary risk 附属风险
annual account 周年账目；周年账目报表；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 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 emolument 可供计算退休金的年薪
annual report 年报
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-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
apparent deficit 表面赤字
