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 Administration Division [Hong Kong Monetary Authority] 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；預付款帳戶

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 [Securities and Futures Commission] 諮詢委員會〔證券及期貨事務監察委員會〕

Advisory Committee on Diversification 經濟多元化諮詢委員會

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 [estate duty] 非宗教式宣誓〔遺產稅〕

affordability 負擔能力

African Development Bank [AfDB] 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定》

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定》

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定》

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定》

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 [Economic Services Bureau] 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 [AOI] 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 [Consumer Price 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

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2013注冊會計師考試財務英語匯總

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