书城外语那些来自华尔街的赚钱经
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第38章 附录常用财经词汇表 (1)

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