一些有用的会计术语(也不知道发的地方对不对)A

A: }$U[5wL,_  
A share Ａ股；甲类股份 Xa@wN/"F  
abatement of tax 减税；减扣免税额 (UF!Zb]{  
ABN AMRO Bank N.V. 荷兰银行 Gme$FWa  
above-the-line expenditure 线上项目支出；经常预算支出 DANSexW  
above-the-line receipt 线上项目收入；经常预算收入 GC[{=]}9U  
ABSA Asia Limited 南非联合亚洲有限公司 .$0Ob<.  
absolute change 绝对数值变更 m0Syxb  
absolute expenditure 实际开支 ~TH5>``;gF  
absolute guideline figure 绝对准则数字 `yAo3A9vk  
absolute interest 绝对权益 [M^[61  
absolute order of discharge 绝对破产解除令 pV6HQ:y1  
absolute profit margin 绝对利润幅度 4w( vR
e  
absolute value 实值；绝对值 Ix
Z.2 67  
absolutely vested interest 绝对既得权益 @;fE%N  
absorbed cost 已吸收成本；已分摊成本 ~5NGDT#L*  
absorption 吸收；分摊；合并 DOVX$N$3  
absorption rate 吸收率；摊配率；分摊率 HF: T]n,  
ACB Finance Limited 亚洲商业财务有限公司 LUNs|\&  
acceptable form of reciprocity 合理的互惠条件 Wi?%)hur  
acceptable rate 适当利率；适当汇率 BozK!"R_<  
acceptance agreement 承兑协议 <83gn :$  
acceptance for honour 参加承兑 qb4;l\SfT  
acceptor 承兑人；接受人；受票人 c@-K  
acceptor for honour 参加承兑人 ;p 5v3<PC  
accident insurance 意外保险 DBBBpb~~  
Accident Insurance Association of Hong Kong 香港意外保险公会 K$cIVsfr  
accident insurance scheme 意外保险计划 1=Zw=ufqV  
accident year basis 意外年度基准 \Byk`} 9  
accommodation 通融；贷款 ?=!XhU .  
accommodation bill 通融票据；空头票据 .w_`d'}  
accommodation party 汇票代发人 RQCQGa^cP  
account balance 帐户余额；帐户结余 Kk>qgi$  
account book 帐簿 5\0.[W
{^  
account collected in advance 预收款项 _IV@
^v  
account current book 往来帐簿 6KCmswvE  
account of after-acquired property 事后取得的财产报告 `Kw"XGT  
account of defaulter 拖欠帐目 P! Ed  
account payable 应付帐款 /iy*3P,`  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 c^Jgr(Ow  
account receivable 应收帐款 `4.sy +2  
account receivable report 应收帐款报表 Ig3(|{R  
account statement 结单；帐单；会计财务报表 g]<Z]R`  
account title 帐户名称；会计科目 'UVv(-  
accountant's report 会计师报告 @CU|3Qg  
Accountant's Report Rules 会计师报告规则 
4spaw?j  
accounting and auditing procedure 会计与审计程序；会计与核数程序 nRB>[lG  
Accounting Arrangements 《会计安排》 4l}M i  
accounting basis 会计基础 %s2"W~  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;Uqx&5P}  
Accounting Circular 《会计通告》 "qTC(F9N$.  
accounting class 会计类别 X$ B]P7G7  
accounting date 记帐日期；会计结算日期 k!/_/^{  
accounting for money 款项核算 1Bk*G>CX9(  
Accounting Officer 会计主任 ^i+z_
%V  
accounting period 会计报告期；会计期  g1wI/  
accounting policy 会计政策；会计方针 kbYg4t]FH  
accounting practice 会计惯例 O;0<^M/0G  
accounting principle 会计准则 H='9zqYZ<W  
accounting record 会计记录 GHJ=-9{YL  
accounting report 会计报告 6L2*gO:r?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 NhK(HTsvK  
Accounting Society of China 中国会计学会 !)/iRw9re  
accounting statement 会计报表 s`iNbW="  
accounting system 会计制度；会计系统 <W51oO  
accounting transaction 会计事项；帐务交易 ^q&wITGI  
accounting treatment 会计处理 )fMX!#KP  
accounting year 会计年度 @=0r3  
accretion 增值；添加 V2s}<uG  
accrual 应计项目；应累算数目 gQh Ccv  
accrual basis 应计制；权责发生制 "h^#<bPN  
accrual basis accounting 应计制会计；权责发生制会计 dA)4(0o8fD  
accrue 应累算；应计 R;E"Qdt  
accrued benefit 应累算利益 RpXs3=9  
accrued charges 应计费用 nn)`eR&  
accrued cumulative preference share dividend 应累算的累积优先股股息 tM$
0 >E  
accrued expenses 应累算费用 ;2Ad])  
accrued interest payable 应付利息；应计未付利息 ju^"vw  
accrued interest receivable 应收利息；应计未收利息 5Vqmv<F;$Z  
accrued right 累算权益 *[xNp[
4EU  
accruing profit 应累算的利润 dI0
bTw|s/  
accumulated fiscal reserve 累积财政储备 [ lzy &To  
accumulated profit 累积利润；滚存溢利 (>LHj]}K  
accumulated reserve 累积储备 sMfFm@\N  
accumulation of surplus income 累积收益盈余 K"k"ml<4E  
acquired assets 既得资产 y/}VtD  
acquisition 收购；购置；取得 OHP3T(Q5  
acquisition cost 购置成本 {|5$1v  
acquisition expenses 购置费用 ?]\W8)  
acquisition of 100% interest 收购全部股权 Vr-3M+l=O  
acquisition of control 取得控制权 L`\`NNQC  
acquisition of fixed assets 购置固定资产 UJz4>JF
 
acquisition of shell “买壳” Wl !!5\  
acquisition price 收购价 Y!
a+#N!  
act of God 天灾 a0?iR5\  
acting partner 执事合伙人 SfZ=%6b7  
active market 买卖活跃的市场；交投畅旺的市场；旺市 !HR2Rfl  
active partner 积极参与的合伙人 lNaez3  
active trading 交投活跃 2u~c/JryN  
actual circulation 实际流通 Xrj(,
|  
actual cost 实际成本 =tf@4_  
actual expenditure 实际开支；实际支出 kg?T$}O  
actual income 实际入息；实际收入；实际收益 11B{gUv.]  
actual market 现货市场 Y-%l7GErhL  
actual price 现货价；实际价格 mF
*?e/  
actual profit 实际利润 /h7>Z9T  
actual quotation 实盘；实际价位；实际报价 Y*kh$E%<#  
actual year basis 按实际年度计算
DYAwQ"i;6  
actuals 实货 Pv7f _hw  
actuarial investigation 精算调查 -yl4tW  
actuarial principle 精算原则 3%[)!zKv  
actuarial report 精算师报告 miG;]-"^  
Actuarial Society of Hong Kong 香港精算学会 $&=4.7Yt  
actuarial valuation 精算师估值 z^P* :  
actuary 精算师 tIxhSI^  
ad referendum agreement 暂定协议；有待覆核的协定  \Z\IK  
ad valorem duty 从价税；按值征税 npO@Haw  
ad valorem duty system 从价税制 8g[(nxI~  
ad valorem fee 从价费 Ho)t=qn  
ad valorem tariff 从价关税 &N/|(<CB  
additional allowance 额外免税额 yp[<9%Fi  
additional amount for unexpired risk 未过期风险的额外款额 dThn?  
additional assessable profit 补加应评税利润 d^Zo35X  
additional assessment 补加评税 u+mjguIv  
additional commitment 额外承担 Q$?7)yyu+  
additional commitment vote 额外承担拨款 7cUR.PI#Q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 G>=9gSLM  
additional dependent parent allowance 供养父母额外免税额 s<Ex"+  
additional provision 额外拨款 Ms:KM{T0  
additional stamp duty 附加印花税 5w,lw  
additional tax 补加税罚款；补加税款 *or2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 _'!N q  
adjudged bankrupt 被裁定破产 L876$  
adjudicated bankrupt 裁定破产人 $ ]W[y=  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 vLv|SqD  
adjudication of bankruptcy 裁定破产；宣告破产 yN9$gfJC^  
adjudication of insolvency 裁定无力偿还债务 <OR.q  
adjusted actual 经调整的实数；调整后的实数 tDC0-N&6S~  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;#Jq$v)D  
adjusted figure 经调整的数字；调整后的数额 J.bFv/R  
adjusted liabilities 经调整的负债；调整后的负债 <pTQpU  
adjusted loss 经调整的亏损；调整后的亏损 $PatHY@h  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 'w`SBYQ5  
adjusted profit 经调整的利润；调整后的利润 ~t{D5#LVHa  
adjusted surplus 经调整的盈余额；调整后的盈余额 ;g: UE  
adjusted value 经调整的价值；调整后的价值 l~]hGLviJE  
adjustment 调整；修订；理算〔保险〕 [Krm .)  
adjustment centre 调剂中心 P9 {}&z%:  
adjustment lag 调整过程的时间差距；调整时差 Vqa5RVnI  
adjustment mechanism 调整机制 U{T[*s  
adjustment of loss 亏损调整 BKE\SWu  
adjustment process 调整过程；调整程序 ~rgf{oGz  
adjustment range 调整幅度 WZ^
{zFoZ  
administered exchange rate 受管制汇率 w8 ?Pb$Fe  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 mP9cBLz  
administration expenses 行政费用 qZ8|B  
administration fee 手续费；行政费 d9
8))G~W  
administration in bankruptcy 破产管理 r/mA2  
administration order 遗产管理令 a&$Zpf!!  
administrator 管理人；遗产管理人 5nMkd/  
administrator of the estate 遗产管理人 h^o+E2<]  
admission of debt 债项承认书 =7 Jy  
admission of proof 接纳债权证明 p!HPp Ef+#  
advance 放贷款项；垫付款项；预支款项；预付款项 W<\kf4Y  
advance account 暂支帐目；预付款帐户 r+t ,J|V  
advance compensation 预付补偿金 |rr$U  
advance from shareholder 股东垫款 snXB`UC  
advance pending reimbursement 预支以待日后付还 @T<ad7g-2J  
advanced economy 先进经济体系 A#v|@sul  
advancement 预付；预付财产 q%OcLZ<,  
advances warrant 垫款令 p+orBw3  
advancing 贷出 FjD,8^SQW  
adverse balance 逆差 0n4g$JK7  
adverse exchange 逆汇 FovE$Dj]  
advertisement addressed to shareholders 在报章刊登的致股东通告 +<
pVf%u5  
advice for collection 托收通知书 ~gu=x&{  
advice of drawing 提款通知书；汇票通知书 k0H?9Z4k5  
advice of payment 付款通知 NFB*1_m  
Advisory Committee [Securities and Futures Commission] ;M}i
tM  
谘询委员会〔证券及期货事务监察委员会〕 b->eg 8|  
Advisory Committee on Diversification 经济多元化谘询委员会 1pd 9s8CA  
affidavit 誓章；遗产申报誓章 ooTc/QEYi  
affidavit of no receipt 述明无收款的誓章 pTcbq  
affiliate 联号；联营公司；附属公司 *-?Wcz  
affiliated company 附属公司；联号；联营公司 3.Ji5~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Yuwc$Qp)  
affordability 负担能力 7#~4{
rjg  
African Development Bank [AfDB] 非洲开发银行 j(0Ilx|7v  
after-acquired property 事后取得的财产 c
wk+#u
r  
after-hours dealing 市后交易 )D:9R)m  
after-tax profit 税后盈利；税后利润；税后溢利 6D/uo$1Y  
agency agreement 代理协议 *,"jF!C&[  
agency expenses 代理机构的开支 By2s']bw  
agency fee 代理费 Ee{`Y0  
Agency Law 《代理法》 i~9?:plS  
agent 代理人；承销人 ETM2p1ru0  
agent of company 公司代理人 K@q&HV"'.  
agent's fee 代理人费；经纪费 j*tk(o}qG  
aggregate 总计；总数；总体数字 bsB},pc  
aggregate amount 总款额；总额 _~tm7o+js  
aggregate assets and liabilities 总体资产与负债 FXS^^p P  
aggregate at constant price 按固定价格计算的总体数字 y&1%1 #8F  
aggregate demand 总需求 uCw>}3  
aggregate gross position 总持仓量 RG&I\DTyt  
aggregate limit 总限额 Dt W*n1Bt  
aggregate of salaries tax 合计薪俸税 `&7mHa61  
aggregate performance 总体表现；总体业绩 #":: '?,  
aggregate supply 总体供应 fi=0{  
aggregate surplus 总盈余 DeH0k[o  
aggregate total 整体总额 ^uia`sOP4  
aggregate value 总值；合计价值 a*D,*C5}  
aggregated basis 合计基准 e,EK,,iY5  
aggregated net chargeable income 合计应课税入息实额 1hR (N  
aggregation 合并计算；合计；总和 OFL
|RLiD  
aggregation of incomes of husband and wife 夫妇入息合并计算 -^yXLa;D  
aggregation of property 财产的总和 +fM&su=wl  
agio 差价；贴水 S"zk!2@C  
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定》 x5oOF7#5  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment E(_KN[}S  
《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定》 ,"B?_d6  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment (
4~X}:  
《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定》
Mal<iNN  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ba8 6 N  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /-Wuq`P/ T  
agreement for a settlement 授产协议 b6|Z"{TI _  
agreement for assignment 转让协议 W]_g4,T>  
agreement for sale 售卖协议；买卖协议 rOW;yJ[  
agreement for sale and purchase 买卖协议 Kv}k*A% S  
agreement for the payment of interest 支付利息协议 %4,xx'`  
agreement for the repayment of money 还款协议 e8oKn&  
agreement of reinsurance 再保险协议 fe|g3>/|  
Agricultural Bank of China 中国农业银行 >:2}V]/;  
air passenger departure tax 飞机乘客离境税 $0#6"urG  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 dXl]Pe|v  
airport tax 机场税 |k6Ox*  
alcohol duty 酒精税 Axlm<3<wf"  
alienation 让与；让渡；转让 IK'F{QPH  
alimony 生活费；赡养费 b vRB  
All Ordinaries Index [AOI] 所有普通股指数 cJ. 7Mt  
all risks 全险；综合险 lkb2?2\+  
All Sales Record for Stock Market 《股票市场成交报告》 _%{0?|=  
Allied Capital Resources Limited 新联财务有限公司 %%&e"&7HE  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 z$|;-u|  
allocation letter 拨款信件 B52yaG8C  
allocation of fund 分配款项；预留款项 @TysXx  
allocation of profit 利润分配；溢利分配 )\>r-g$  
allocation warrant 拨款令 je,c7ZFO  
allotment 分配；配股 l xe`u}[  
allotment notice 股份配售通知；配股通知 +i.u< T  
allotment of shares 股份分配 r!kLV)_  
allowable 可获宽免；免税的 MWs~#ReZ  
allowable business loss 可扣除的营业亏损 hk_g2g  
allowable expenses 可扣税的支出 oSY7IIf%L  
allowance 免税额；津贴；备抵；准备金 -(9O6)Rs$  
allowance for debts 债项的免税额 7Lg7ei2mN7  
allowance for depreciation by wear and tear 耗损折旧免税额 }Gr&w-v  
allowance for funeral expenses 殡殓费的免税额 d`Oe_<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xI
L#h@dz  
allowance for repairs and outgoings 修葺及支出方面的免税额 .xl.P7@JJ  
allowance to debtor 给债务人的津贴 +Rqbf  
alteration of capital 资本更改 |c0,  
alternate trustee 候补受托人 H@D;e  
amalgamation 合并 F.?01,J=1  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b/u8} J  
ambit of charges 征税范围；收费范围 J=iRul^S  
amended valuation 经修订的估值 89Z#|#uM5  
American Commodities Exchange 美国商品交易所 d;=u  
American Express Bank Limited 美国运通银行 (rcMA>2=  
American Stock Exchange 美国证券交易所 2 z7}+lH  
amortization 摊销 qfYG.~`5  
amount due from banks 存放银行同业的款项 w{`Acu  
amount due from banks abroad 存放海外银行同业的款项 PNpu*#Z`  
amount due from holding companies 控股公司欠款 99u/fkL  
amount due from local banks 存放本港银行同业的款项 .x-J44i@/  
amount due to banks 银行同业的存款 $mpO?D J~  
amount due to banks abroad 海外银行同业的存款 ^I`a;  
amount due to holding companies 控股公司存款 <7'&1=%r  
amount due to local banks 本港银行同业的存款 X?/Lz;,&  
amount due to outport banks 外埠银行同业的存款 xQU"A2{}>  
amount for note issue 发行纸币的款额 jXp. qK\"  
amount of bond 担保契据的款额 c<4F4k7  
amount of consideration 代价款额  ?Vc0)  
amount of contribution 供款数额 VI_+v[Hk/  
amount of indebtedness 负债款额 ] 8Tzr  
amount of principal of the loan 贷款本金额 b7Oj<!Wo`  
amount of rates chargeable 应征差饷数额 "|t!7hC  
amount of share capital 股本额 sn"fK=,#g  
amount of sums assured 承保款额 SkHYXe"]  
amount of variation 变动幅度 {x
{H$f  
amount of vote 拨款数额 *5D3vB*S  
amount payable 应付款额 xE1'&!4O  
amount receivable 应收款额 -Sz_
mr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 n@ [  
analysis 分析 A
nMV <  
ancillary risk 附属风险 I^_NC&m  
annual account 周年帐目；周年帐目报表；年度决算；年结 W`M
6J}oG  
annual accounting date 年结日期 ,mKObMu  
annual allowance 每年免税额；年积金；年度津贴；年津 yMxT
fR  
annual balance 年度余额 B!;+_%P76  
annual disposable income 每年可动用收入 -V5w]F'  
annual estimates 周年预算 /t5p-  
annual fee 年费 ]Blf9h7  
annual general meeting 周年大会 F*` t"7Lm  
annual growth rate 年增率；每年增长率 bL`eiol6  
annual long-term supplement 长期个案每年补助金 ? ?[g}>  
annual pensionable emolument 可供计算退休金的年薪 1nI^-aQ3  
annual report 年报 Td hTQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {C")#m-0  
annual return 周年报表；周年申报表；每年报税表格 O/b+CSS1  
Annual Return Rules 《周年报表规则》 C:i|-te  
annual review of consumer prices 每年消费物价回顾 XAuI7e  
annual roll-forward basis 逐年延展方式 "=A>}q@;H  
annual salary 年薪 }k7'"`#?"  
annual statement 年度报表；年度决算表 %3o`j<  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 =&vFVIhWcf  
annuitant 年金受益人 %8r/oS  
annuity 年金 hXB|g[zT  
annuity contract 年金合约 .L EY=j!-s  
annuity on human life 人寿年金 8-Me.2K  
antecedent debt 先前的债项 jfp z`zE  
ante-dated cheque 倒填日期支票 qP1FJ89
H  
anticipated expenditure 预期开支 Vn|1v4U!  
anticipated net profit 预期纯利 ~h)&&'a  
anticipated revenue 预期收入 lV6dm=k  
anti-inflation measure 反通货膨胀措施 PsnGXcj  
anti-inflationary stance 反通货膨胀立场 ke%pZ7{u  
apparent deficit 表面赤字 BKIjNV3  
apparent financial solvency 表面偿债能力 Riry_   
apparent partner 表面合伙人 O!&,5Dy  
application for personal assessment 个人入息课税申请书 vmX"+sHz$]  
application of fund 资金应用 L0NA*C   
application to release as liquidator and to destruct the books of accounts and documents fU+Pn@'  
申请免除清盘人职务及毁灭帐簿与文件 ,6,]#R :J  
appointed actuary 委任精算师 (sTuG}  
appointed auditor 委任核数师；委任审计师 u:dx;*  
appointed trustee 委任的受托人 BVpO#c~I  
appointer 委任人 MX|H}+\  
apportioned pro rata 按比例分摊 9Q.#\  
apportionment 分配；分摊 T!|=El>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 KbW9s,:p  
apportionment formula 分摊方程式 ST dNM\+  
apportionment of estate duty 遗产税的分摊 /+|#^:@  
appraisal 估价；评估 =L]Q2V}  
appreciable growth 可观增长 !{%&=tIZ  
appreciable impact 显着影响 ](jFwxU  
appreciable increase 可观增长 OW@\./nM  
appreciation 增值；升值 ",Cr,;]  
appreciation against other currencies 相对其他货币升值 PXk?aJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 !L24+$  
appreciation tax 增值税 ,"2TArC'z  
appropriation 拨款；拨用；拨付 7cTk@Gq  
appropriation account 拨款帐目 q3P+9/6  
Appropriation Bill 拨款法案 I)SG wt-  
appropriation-in-aid system 补助拨款办法 Jn&7C  
approved assets 核准资产 K8I$]M  
approved basket stock 认可一篮子证券 6'-As=iw  
approved budget 核准预算 jZ*WN|FK?  
approved charitable donation 认可慈善捐款 s!B/WsK  
approved charitable institution 认可慈善机构 ~O6\6$3b5E  
approved currency 核准货币；认可货币 nH-V{=
**  
approved estimates 核准预算 $XnPwOj  
approved estimates of expenditure 核准开支预算 # Su~`]  
approved overseas insurer 核准海外保险人 Zjh2{ :  
approved overseas trust company 核准海外信托公司 [wnDHy6W  
approved pooled investment fund 核准汇集投资基金 ,5Vt]#F5@  
approved provident fund scheme 认可公积金计划 jp2Q9Z  
approved provision 核准拨款 PBjmGwg7  
approved redeemable share 核准可赎回股份 s^8u&y)3  
approved regional stock 认可地区性证券 s Be7"^  
approved retirement scheme 认可退休金计划 $ &UZy|9  
approved subordinated loan 核准附属贷款 z@ 35NZn  
arbitrage 套戥；套汇；套利 [<c&|tfl  
arbitrageur 套戥者；套汇者 ci9R.U)  
arbitrary amount 临时款项 }^kL|qmjR  
arrangement 措施；安排；协定 yd_ (?V&;_  
arrears 欠款 vX|UgK?2^  
arrears of pay 欠付薪酬 F7*wQ{~  
arrears of revenue 逾期未收税款；逾期未收的帐项 }T_Te?<&  
articles of association 组织章程；组织细则；组织章程细则 p9eRZVy/  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ca<"  
ascertainment of profit 确定利润 /
e@H^Cgo  
"Asia Clear" “亚洲结算系统” <n"C,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 w n|]{Ww35  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5\fCd|  
Asian Development Fund [ADF] 亚洲发展基金 zg)sd1@  
Asian dollar bond 亚洲美元债券 x2Lq=zwJ  
Asian dollar market 亚洲美元市场 &HZmQ>!R D  
Asian dollar rate 亚洲美元利率 RO(TvZ0pE  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 D<$Xy
P  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /iaf ^ >  
asked price 沽盘；喊价；索价；卖方报价 C~% 1w%nn  
assessable income 应评税入息 ~a9W3b4j  
assessable loss 应评税亏损 SGL|Ck  
assessable profit 应评税利润 [{u(C!7L`  
assessable value 应评税值 ?#A]{l  
assessed profit 估定利润 8hanzwoJ:  
assessed value 经评估价值 V~IIYB7  
assessment 评税；评定；估价；评税单 #dxgB:l)%l  
assessment number 评税编号；估价编号 J9~i%hzr  
assessment of additional tax 补加税评税 O[@q%&_  
assessment of performance 业绩评估；实绩评价 pKG<Nvgz&  
Assessor 评税主任 (5L-G{4  
asset price bubbles 资产价格泡沫 kS5_&#  
asset-backed securities 具资产保证的证券 :iWS\G^U  
assets accretion 资产增值 fh8j2S9J  
assets and liabilities 资产与负债 s"KJiQKGM  
assets betterment statement 资产递增表；资产改进表 ),:c+~@@kT  
assets lending 实物放款；有抵押贷款 ~Heb1tl;  
assets of the company passing on the death 死者去世时转移的公司资产 R\3VB NX.g  
assets pledged as security for liabilities 用作负债抵押的资产 2S[-$9  
assets portfolio 资产投资组合 5Qwh(C^H  
assets price 资产价格 AM"jX"F9/  
assets quality 资产质素 ENVk{QE!  
assets realization 资产变现 qy1F*kY  
assets refinancing arrangement 资产再集资安排 &<TzGB*  
assets securitization 资产证券化 OWp%v_y]  
assets situated outside Hong Kong 在香港以外地方的资产 B5%n(,Lx  
assets stripping 削减资产；拆卖资产 72uz<i!&$  
assets value 资产值 {V19Zv"j  
assignee 承让人 #SVNHpx  
assignment 转让；转让书；转让契 [(kB 5 a  
assignment of interest 权益转让 g]~h(mI  
assignment of letters patent and trade mark 专利证书及商标转让 "ICC B1N|  
assignment of property 物业转让；物业转让书 Fzlozx1y[  
assignment right 转让权 75T_Dx(H  
assignor 转让人 h"mi"H^o  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 <yA}i"-1W  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 38ES($  
associate member 附属会员 eDI=nSo  
associated body corporate 相联法人团体 8LkP)]4^sO  
associated company 相联公司；联属公司 IA zZ1#/3  
associated corporation 相联法团 +gd2|`#  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ^>x|z.
 
公认会计师公会〔英国〕 qVqRf.-\  
Association of Futures Exchange Brokers 香港期货经纪协会 u|#>32kV  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 4LcX<BU9  
association of underwriters 承保人组织 RprKm'b8x`  
assumption of control 接管 2zSG&",2D  
assurance 担保；保险；转易；转易书 o Pci66  
assurance of interest 权益的转易 QS.>0i/7l  
at 19XX price 按一九ＸＸ年价格计算 C;+(Zp  
at a discount 按赔价计算；按贴水价格计算；打折扣 @Hb'8F  
at a premium 按溢价计算；按升水价格计算 fc=Patg  
at call 通知付款；按通知 :#E*Y8-  
at constant market price 按固定市价计算 @:0ddb71  
at constant price 按固定价格计算 @!N-RQ&A  
at cost 按成本计算 _ZB\L^j)  
at current market price 按当时市价计算；按现时市价计算 Gl %3XdU  
at current price 按当时价格计算；按现时价格计算 %_-zWVJ  
at factor cost 按要素成本计算；按生产要素成本计算 9h90huyKF  
at money-of-the-day price 按付款当日价格计算 #m{{a]zm^  
at or better 按指定或较佳价位〔买卖指令〕 8M
*PML4r  
at par 按面值计算；平价 rPNb\Ri  
at sight 见票即付 63|+2-E2Q  
at the close 按收市盘 BcjP+$k4_  
at the opening 按开市盘 `vG,}Pt]  
attestation 见证；见证条款 d,vNem-Z*L  
at-the-money option 平价期权 h}_~y'^!  
attorney 受权人；受托代表人 ?<&O0'Q  
attornment 新拥有人承认书 kqYa*| l  
attributable profit 可归属利润 c !ZM  
attributable share value 可归属股份价值 yq-=],h  
Auckland Stock Exchange 奥克兰证券交易所 5RH2"*8T  
auction 拍卖 k#Of]mXXz  
auctioneer 拍卖商 s`j~-P  
audit 审计；核数 % }|cb7l  
Audit Commission 审计署 yH 9!GS#  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |s#'dS;  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 `i) 2nNJ"  
audit review 帐目审查 `(+o=HsD  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 iB0WEj[?  
audited account 审计帐目；经审计的帐目 ,r^M?>  
audited annual account 经审计的周年帐目 r"2V  
audited balance sheet 经审计的资产负债表 7'-Lp@an  
auditor 核数师；核数主任；审计师 9j]sD/L5q  
auditor's certificate 核数师证明书；审计师证明书 4to% `)]  
auditor's report 核数师报告；审计师报告 Xv <G-N4  
Aussie bond 澳元债券 a {}|Bf<  
austerity budget 紧缩预算 <}U'V}g  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 L9Z;:``p  
Australia All Ordinaries Index 澳洲所有普通股票指数 RgorkZlVM  
Australian Dollar [AUD] 澳元 l\AMl \  
Australian Options Market 澳大利亚期权市场 _I`,Br:N  
Australian Securities Commission 澳洲证券事务监察委员会 /&& 2u7*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 do-ahl,  
Australian Stock Exchange 澳大利亚证券交易所 aSuM2  
Austrian Schilling [ATS] 奥地利先令 ,:fl?x.X  
authentication 认证；鉴证 $&s=68  
authority to purchase 委托购买证；委购书 [3l*F  
authorization 认可；核准；授权；授权书 CM)Q&:  
authorization by direction 指示授权 g*)K/Z0pJ$  
authorization by instruction 指令授权 u~ ~R9.
 
authorization by warrant 令状授权 M/?KV9Xk2  
authorization of unit trust 单位信托的认可 9odJr]  
authorized agent 指定代理人 {8,<ZZ_  
authorized capital 法定资本 pL1Q7&&c0  
authorized clerk 出市员 hUQ,z7-  
authorized dealer 认可交易商 zf4Ec-)  
authorized financial institution 认可财务机构 fPi3sb`}  
authorized fund 认可基金 \T]EZ'+O  
authorized fund house 获授权的基金公司；认可基金公司 f\+fo  
authorized institution 认可机构 Iz6y{E  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 WwF~d+>|C  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 )15Z#`x  
authorized insurer 获授权保险人；获认可承保人 ONNpiK-  
authorized investment 特准投资项目 ,:~0F^z  
authorized person 获授权人 6)oLus  
authorized representative 获授权代表 ;Sd\VR  
authorized share capital 法定股本 lZ8CY  
automated quotation system 自动报价系统 #po5_dE\*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 6C>_a*w  
自动交易系统〔香港期货交易所有限公司〕 }pk#!
N  
automatic adjustment mechanism 自动调整机制 %p^.\ch9  
automatic adjustment system 自动调整系统 >e2<!#er|  
Automatic Clearing House 自动票据交换所 AM"Nn L"  
automatic exchange rates accumulation system 自动化汇率累集系统 4!asT;`'  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Q6o(']0  
automatic teller machine [ATM] 自动柜员机 O20M[_S  
autopay 自动转帐 i |{Dd%4vK  
available assets 可用资产 `r5$LaD  
available fiscal reserve 现存财政储备 T5Q{{@Q  
available profit 可用利润 'Y$R~e^Y?  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 `c/*H29  
average 平均；平均数；海损 Y+4o B  
average basic salary 平均基本薪金 8ul&x~2;X  
average consumer expenditure 平均消费开支；一般消费开支 8<mjh0F-,
 
average cost 平均成本 sS&Z ,A  
average cost of land production 增辟土地平均成本 KbL V'%D  
average daily turnover 平均每日成交额 jENr>$$  
average daily wage rate 平均每日工资率 O8|5KpXd@  
average expenditure pattern 平均开支模式 M3p   
average growth rate 平均增长率 hS[yNwD  
average net fixed assets 固定资产平均净值 t1VH doNN  
average of relatives 相对价格平均数 2^t#6XBk/  
average price 平均价格 +(xeT+J  
average propensity to consume 平均消费倾向；一般消费倾向 -p-B2?)A  
average propensity to save 平均储蓄倾向；一般储蓄倾向 `X,yM-(  
average rate 平均率 rC:?l(8ng3  
average revenue 平均收入；平均收益 L,d LE
-L  
average stock 平均库存；平均存货 TI9UXa:V\  
average yearly rent 平均年租 w ;daC(:  
avoidance of double taxation 避免双重课税 =n^!VXaL]]  
avoidance of tax 避税

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