財經英語詞匯翻譯(A)

【來源：易教網 更新時間：2026-03-03】

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；合并

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；適當匯率

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 在線項目支出；經常預算支出

above-the-line receipt 在線項目收入；經常預算收入

absa asia limited 南非聯合亞洲有限公司

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 匯票代發人

account balance 賬戶余額；賬戶結余

account book 帳簿

account collected in advance 預收款項

account current book 往來帳簿

account of after-acquired property 事后取得的財產報告

account of defaulter 拖欠帳目

account payable 應付帳款

account payee only 只可轉帳；存入收款人賬戶

account receivable 應收帳款

account receivable report 應收帳款報表

account statement 結單；賬單；會計財務報表

account title 賬戶名稱；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 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 會計制度；會計系統

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 應計制；權責發生制

accrual basis accounting 應計制會計；權責發生制會計

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 累積收益盈余

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 取得控制權

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 執事合伙人

active market 買賣活躍的市場；交投暢旺的市場；旺市

active partner 積極參與的合伙人

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；有待復核的協定

ad valorem duty 從價稅；按值征稅

ad valorem duty system 從價稅制

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；調整后的實數

adjusted current assets 經調整的流動資產；調整后的流動資產

adjusted figure 經調整的數字；調整后的數額

adjusted liabilities 經調整的負債；調整后的負債

adjusted loss 經調整的虧損；調整后的虧損

adjusted net admissible assets 經調整的可接納資產凈值；調整后的可接納資產凈值

adjusted profit 經調整的利潤；調整后的利潤

adjusted surplus 經調整的盈余額；調整后的盈余額

adjusted value 經調整的價值；調整后的價值

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 調整機制

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 受管制匯率

administration division 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；預付款賬戶

advance compensation 預付補償金

advance from shareholder 股東墊款

advance pending reimbursement 預支以待日后付還

advanced economy 先進經濟體系

advancement 預付；預付財產

advances warrant 墊款令

advancing 貸出

adverse balance 逆差

adverse exchange 逆匯

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；匯票通知書

advice of payment 付款通知

advisory committee 咨詢委員會〔證券及期貨事務監察委員會〕

advisory committee on diversification 經濟多元化咨詢委員會

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 非宗教式宣誓〔遺產稅〕

affordability 負擔能力

african development bank 非洲開發銀行

after-acquired property 事后取得的財產

after-hours dealing 市后交易

after-tax profit 稅后盈利；稅后利潤；稅后溢利

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 總盈余

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 合并計算；合計；總和

aggregation of incomes of husband and wife 夫婦入息合并計算

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于相互促進和保護投資協議》

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于相互促進和保護投資協議》

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于相互促進和保護投資協議》

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于相互促進和保護投資協議》

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 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 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 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 修葺及支出方面的免稅額

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 合并

ambit 涵蓋范圍〔開支總目或分目〕

ambit of charges 征稅范圍；收費范圍

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 年度余額

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 表面赤字

apparent financial solvency 表面償債能力

apparent partner 表面合伙人

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 document.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 《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 港元匯值上升

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 核準匯集投資基金

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；套匯；套利

arbitrageur 套戥者；套匯者

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" “亞洲結算系統”

asia commercial bank ltd. 亞洲商業銀行有限公司

asian development bank 亞洲開發銀行〔亞銀〕

asian development fund 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 亞洲證券分析員公會

asia-pacific economic co-operation 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 有聯系的人；有關連人士；相聯者；合伙人；聯系人

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 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 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 按面值計算；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 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 審核小組〔外匯基金咨詢委員會〕

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 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 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 自動報價系統

automated trading system 自動交易系統〔香港期貨交易所有限公司〕

automatic adjustment mechanism 自動調整機制

automatic adjustment system 自動調整系統

automatic clearing house 自動票據交換所

automatic exchange rates accumulation system 自動化匯率累集系統

automatic order matching and execution system 自動對盤及成交系統〔自動對盤系統〕

automatic teller machine 自動柜員機

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 固定資產平均凈值

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