A shareＡ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；常常预算支出
above-the-line receipt在线项目收入；常常预算收入
ABSA Asia Limited南非联合亚洲公司
absolute change绝对数值变更
absolute expenditure实质开支
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绝对收益幅度
absolute value实值；绝对值
absolutely vested interest绝对既得权益
absorbed cosplayt已吸收获本；已分摊本钱
absorption吸收；分摊；合并
absorption rate吸收率；摊配率；分摊率
ACB Finance Limited亚洲商业财务公司
acceptable form of reciprocity适当的互惠条件
acceptable rate适合利率；适合汇率
acceptance agreement承兑协议
acceptance for honour参加承兑
acceptor承兑人；同意人；受票人
acceptor for honour参加承兑人
accident insurance意料之外保险
Accident Insurance Association of Hong Kong香港意料之外保险公会
accident insurance scheme意料之外保险计划
accident year basis意料之外年度基准
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帐簿
account collected in advance预收款项
account current book往来帐簿
account of after-acquired property事后获得的财产报告
account of defaulter拖欠帐目
account payable应对帐款
account payee only [A/C 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；会计财务报表
account title账户名字；会计科目
accountants report会计师报告
Accountants Report Rules会计师报告规则
accounting and auditing1 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 [Treasury]会计事务部〔库务署〕
Accounting Society of China中国会计掌握
accounting statement会计报表
accounting system会计规范；会计系统
accounting transaction会计事情；帐务买卖
accounting treatment会计处置
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应计成本
accrued cumulative2 preference share pidend应累算的累积优先股股息
accrued expenses应累算成本
accrued interest payable应对利息；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应累算的价值
accumulated fiscal3 reserve累积财政储备
accumulated profit累积收益；滚存溢利
accumulated reserve累积储备
accumulation of surplus income累积收益盈余
acquired assets既得资产
acquisition回收；购置；获得
acquisition cosplayt购置本钱
acquisition expenses购置成本
acquisition of 100% interest回收全部股权
acquisition of control获得控制权
acquisition of fixed4 assets购置固定资产
acquisition of shell买壳
acquisition price回收价
act of God天灾
acting partner执事合作伙伴
active market交易活跃的市场；交投畅旺的市场；旺市
active partner积极参与的合作伙伴
active trading交投活跃
actual circulation实质流通
actual cosplayt实质本钱
actual expenditure实质开支；实质支出
actual income实质入息；实质收入；实质收益
actual market现货市场
actual price现货价；实质价格
actual profit实质收益
actual quotation实盘；实质价格；实质价格
actual year basis按实质年度计算
actuals实货
actuarial investigation精算调查
actuarial principle精算原则
actuarial report精算师报告
Actuarial Society of Hong Kong香港精算掌握
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补加应评税收益
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供养祖爸爸妈妈或外祖爸爸妈妈额外免税额
additional dependent parent allowance供养爸爸妈妈额外免税额
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
Additional Tax Demand Note缴纳补加税罚款公告书；缴纳补加税款公告书
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 assets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经调整的价值；调整后的价值
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 centre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 [Hong Kong Monetary Authority]行政处〔香港金融管理局〕
administration expenses行政成本
administration fee手续费；行政费
administration in bankruptcy破产管理
administration 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 reimbur百度竞价推广ent预支以待日后付还
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
adverti百度竞价推广ent addressed to shareholders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
Advisory Committee [Securities and Futures Commission]咨询委员会〔证券及期货事务监察委员会〕
Advisory Committee on Diversification经济多样化咨询委员会
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 [estate duty]非宗教式宣誓〔遗产税〕
affordability负担能力
African Development Bank [AfDB]非洲开发银行
after-acquired property事后获得的财产
after-hours dealing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
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
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 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 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 repayment 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 Negotiations Unit [Economic Services Bureau]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；出售
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
All Sales Record for Stock Market《股票市场成交报告》
Allied Capital Resources Limited新联财务公司
all-items index [Consumer Price Index]总指数〔消费物价指数〕
allocation letter拨款信件
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