一些有用的会计术语(也不知道发的地方对不对)A

A: K0hmRR=  
A share Ａ股；甲类股份 !g=2U`j^  
abatement of tax 减税；减扣免税额 EqW/Wxv7b  
ABN AMRO Bank N.V. 荷兰银行 &z!yY^g  
above-the-line expenditure 线上项目支出；经常预算支出 49vKb(bz{  
above-the-line receipt 线上项目收入；经常预算收入 AN-qcp6=o  
ABSA Asia Limited 南非联合亚洲有限公司 Z_iVOctP  
absolute change 绝对数值变更 '6Lw<#It  
absolute expenditure 实际开支 ] B ZSW  
absolute guideline figure 绝对准则数字 \.m"u14[b  
absolute interest 绝对权益 6_KO6O7g  
absolute order of discharge 绝对破产解除令 Li[ :L  
absolute profit margin 绝对利润幅度 p%;n4*b2  
absolute value 实值；绝对值 9"T&P_   
absolutely vested interest 绝对既得权益 kzq3-NTV  
absorbed cost 已吸收成本；已分摊成本 mUFg(;ya  
absorption 吸收；分摊；合并 x+niY;Z E  
absorption rate 吸收率；摊配率；分摊率 y7a84)j3  
ACB Finance Limited 亚洲商业财务有限公司 HV_5 +  
acceptable form of reciprocity 合理的互惠条件 %ZT@&  
acceptable rate 适当利率；适当汇率 [T|_J$ ;  
acceptance agreement 承兑协议 RM/q\100  
acceptance for honour 参加承兑 H{Fww4pn  
acceptor 承兑人；接受人；受票人 0$8iWL  
acceptor for honour 参加承兑人 ma__LWKM,  
accident insurance 意外保险 QtM9G@%  
Accident Insurance Association of Hong Kong 香港意外保险公会 v?\Z4Z|f  
accident insurance scheme 意外保险计划 NJ6* 7Cd  
accident year basis 意外年度基准 6x?3%0Km  
accommodation 通融；贷款 *^|.bBG  
accommodation bill 通融票据；空头票据 AmSrc.  
accommodation party 汇票代发人 ^*!Tq&Dst|  
account balance 帐户余额；帐户结余 {<f |h)r  
account book 帐簿 Yz6+ x]  
account collected in advance 预收款项 >"}z % #  
account current book 往来帐簿 i@Vi.oc4[  
account of after-acquired property 事后取得的财产报告 QfHJZ7K.4  
account of defaulter 拖欠帐目 7RE'KH_$  
account payable 应付帐款 IdP"]Sv{<  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 F^La\cZ*'  
account receivable 应收帐款 fpESuVKr  
account receivable report 应收帐款报表 'Ipp1a Z_M  
account statement 结单；帐单；会计财务报表 UBj"m<  
account title 帐户名称；会计科目 ^5{M@o  
accountant's report 会计师报告 t@hE}R  
Accountant's Report Rules 会计师报告规则 B4 XN  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ?H7YmN  
Accounting Arrangements 《会计安排》 G)
|s(C!  
accounting basis 会计基础 ?<3wks|
C  
accounting by Official Receiver 破产管理署署长呈交的帐目 )?L  
Accounting Circular 《会计通告》 9d5|rk8VS  
accounting class 会计类别 ;gE]*Y.Z.p  
accounting date 记帐日期；会计结算日期 ak_&\'P  
accounting for money 款项核算 x^0MEsR  
Accounting Officer 会计主任 rV *`0hA1  
accounting period 会计报告期；会计期 'WF Ey>1#  
accounting policy 会计政策；会计方针 Wzm!:U2R*  
accounting practice 会计惯例 ?+^vU5b1u  
accounting principle 会计准则 MlbQLtw  
accounting record 会计记录 S.iCkX  
accounting report 会计报告 *Fb|iR  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @nPXu2c?u7  
Accounting Society of China 中国会计学会 eaNMcC1  
accounting statement 会计报表 PG@Uygahu  
accounting system 会计制度；会计系统 \xtY\q,[  
accounting transaction 会计事项；帐务交易 ;ty08D/  
accounting treatment 会计处理 vh29mzum  
accounting year 会计年度 ONc-jU^  
accretion 增值；添加 {Z~5#<t  
accrual 应计项目；应累算数目 gGdt&9z %  
accrual basis 应计制；权责发生制 /b ]Yya#  
accrual basis accounting 应计制会计；权责发生制会计 cN]e{|  
accrue 应累算；应计 "$@Wy,yp  
accrued benefit 应累算利益 5(+9( \x  
accrued charges 应计费用 @d/Wa=K  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^nPk;%`0  
accrued expenses 应累算费用 RxeyMNd  
accrued interest payable 应付利息；应计未付利息 `XmT)C  
accrued interest receivable 应收利息；应计未收利息 295
U<  
accrued right 累算权益 ZSs)AB_Pe/  
accruing profit 应累算的利润 /8$*{ay  
accumulated fiscal reserve 累积财政储备 pb`!_GmB  
accumulated profit 累积利润；滚存溢利 mrc% 6Ri  
accumulated reserve 累积储备 ~a5-xWEZ  
accumulation of surplus income 累积收益盈余 F4o)6+YM   
acquired assets 既得资产 O|ODJOQNol  
acquisition 收购；购置；取得 A7e
F.V&  
acquisition cost 购置成本 0\/cTNN  
acquisition expenses 购置费用 7QnQ=gu  
acquisition of 100% interest 收购全部股权 *|OP>N  
acquisition of control 取得控制权 /kK%}L_D  
acquisition of fixed assets 购置固定资产 ?H30  
acquisition of shell “买壳” 0q4E^}iR  
acquisition price 收购价 C;DR@'+q  
act of God 天灾 s]lIDp}  
acting partner 执事合伙人 q3SYlL'a  
active market 买卖活跃的市场；交投畅旺的市场；旺市 AbXaxt/[g?  
active partner 积极参与的合伙人 Hea76P5$P+  
active trading 交投活跃 ug?])nO.C  
actual circulation 实际流通 z[E gMS!  
actual cost 实际成本 ,sk0){rW  
actual expenditure 实际开支；实际支出 mW+QJ`3  
actual income 实际入息；实际收入；实际收益 W)OoHpdw  
actual market 现货市场 Gdi8Al]\Nl  
actual price 现货价；实际价格 koTb{UL  
actual profit 实际利润  ~[wh  
actual quotation 实盘；实际价位；实际报价 q.GA\o  
actual year basis 按实际年度计算 #0F6{&; M  
actuals 实货 o(q][:,h  
actuarial investigation 精算调查 li`4&<WG
C  
actuarial principle 精算原则 3Mlwq'pzD  
actuarial report 精算师报告 M@wQ6ow  
Actuarial Society of Hong Kong 香港精算学会 "i5Rh^  
actuarial valuation 精算师估值 fc,^H&
 
actuary 精算师 VK~ OL  
ad referendum agreement 暂定协议；有待覆核的协定 <D1>;C  
ad valorem duty 从价税；按值征税 O]/BNacS  
ad valorem duty system 从价税制 rB<za I\V  
ad valorem fee 从价费 N.l
\2S}  
ad valorem tariff 从价关税 DqQ+8 w  
additional allowance 额外免税额 <}vult^  
additional amount for unexpired risk 未过期风险的额外款额 #("/ 1N6  
additional assessable profit 补加应评税利润 @An "ClDa  
additional assessment 补加评税  n}f*>Mn  
additional commitment 额外承担 mqIcc'6f  
additional commitment vote 额外承担拨款 Y, ?- []  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ruf*-&Kr7  
additional dependent parent allowance 供养父母额外免税额 3%J
7_e'  
additional provision 额外拨款 DXH"`1[-  
additional stamp duty 附加印花税 #&oL iz=hZ  
additional tax 补加税罚款；补加税款 wv6rjg:7  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 CSBk  
adjudged bankrupt 被裁定破产 )]W|i9  
adjudicated bankrupt 裁定破产人 G\I DgPj`  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 s/"l ?d  
adjudication of bankruptcy 裁定破产；宣告破产 / }tMb  
adjudication of insolvency 裁定无力偿还债务 q|r/%[[!o  
adjusted actual 经调整的实数；调整后的实数 Fh3>y2`/  
adjusted current assets 经调整的流动资产；调整后的流动资产 Wu\szI"  
adjusted figure 经调整的数字；调整后的数额 |J_kS90=  
adjusted liabilities 经调整的负债；调整后的负债 m:sT)  
adjusted loss 经调整的亏损；调整后的亏损 p2\mPFxEP  
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 uPvE;E_  
adjusted profit 经调整的利润；调整后的利润 !K0:0:  
adjusted surplus 经调整的盈余额；调整后的盈余额 zHT22o56X  
adjusted value 经调整的价值；调整后的价值 SFaG`T=  
adjustment 调整；修订；理算〔保险〕 i_KAD U&mP  
adjustment centre 调剂中心 4uSC>  
adjustment lag 调整过程的时间差距；调整时差 .w@o%AO_  
adjustment mechanism 调整机制 dh; L!  
adjustment of loss 亏损调整 B0&W wa:  
adjustment process 调整过程；调整程序 |Qa[N(  
adjustment range 调整幅度 <q dM  
administered exchange rate 受管制汇率 {dk%j~w8  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 $Qc`4x;N
 
administration expenses 行政费用  q\xT  
administration fee 手续费；行政费 [og_0;  
administration in bankruptcy 破产管理 /^XGIQ/W  
administration order 遗产管理令 W  :qQ  
administrator 管理人；遗产管理人 1(;_1@P  
administrator of the estate 遗产管理人 F^xhhz&e  
admission of debt 债项承认书 ;<?mMi@<E  
admission of proof 接纳债权证明 )j^~=Sio.  
advance 放贷款项；垫付款项；预支款项；预付款项 }5I+VY7a  
advance account 暂支帐目；预付款帐户 }qk8^W{  
advance compensation 预付补偿金 ! ,*4d $  
advance from shareholder 股东垫款 2/coa+Qkv]  
advance pending reimbursement 预支以待日后付还 jI
OrB}  
advanced economy 先进经济体系 $!Pm*s  
advancement 预付；预付财产 Z}E.s@w  
advances warrant 垫款令 .dM|J'`g  
advancing 贷出 ._$tNGI4  
adverse balance 逆差 W ^MF3  
adverse exchange 逆汇 ='p&T
|&  
advertisement addressed to shareholders 在报章刊登的致股东通告 5VXI/Lw#  
advice for collection 托收通知书 2VY.#9vl  
advice of drawing 提款通知书；汇票通知书 m&36$>r=  
advice of payment 付款通知 s>VpbJ3S  
Advisory Committee [Securities and Futures Commission] ~Ip-@c}'j  
谘询委员会〔证券及期货事务监察委员会〕 OZ'=Xtbn  
Advisory Committee on Diversification 经济多元化谘询委员会 o(w xu)  
affidavit 誓章；遗产申报誓章 ap7Z
T7KW  
affidavit of no receipt 述明无收款的誓章 a'U}.w}  
affiliate 联号；联营公司；附属公司 ,$xV&w8f\"  
affiliated company 附属公司；联号；联营公司 )T_o!/\*|*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Jh)x_&R&Q  
affordability 负担能力 e=yQFzQT)  
African Development Bank [AfDB] 非洲开发银行 82z\^a  
after-acquired property 事后取得的财产 &/}reE*  
after-hours dealing 市后交易 Q`Z=}^  
after-tax profit 税后盈利；税后利润；税后溢利 +wwb+aG6{  
agency agreement 代理协议 2yt)"DnFk  
agency expenses 代理机构的开支 0j--X?-  
agency fee 代理费 ^@"EI|fsP  
Agency Law 《代理法》 G';yb^DB  
agent 代理人；承销人 *nj={Ss&  
agent of company 公司代理人 (#t"u`_Ee  
agent's fee 代理人费；经纪费 eMDO;q  
aggregate 总计；总数；总体数字 5ml#/
kE  
aggregate amount 总款额；总额 , Ac gsC  
aggregate assets and liabilities 总体资产与负债 I1Jo8s  
aggregate at constant price 按固定价格计算的总体数字 42{\u08Z  
aggregate demand 总需求 @Z fQ)q\  
aggregate gross position 总持仓量 *G6Py,- !f  
aggregate limit 总限额 Vo@gxC,  
aggregate of salaries tax 合计薪俸税 }K8W%h
<3S  
aggregate performance 总体表现；总体业绩 Wvg
+5Q  
aggregate supply 总体供应 I>(3\z4s  
aggregate surplus 总盈余 L T.u<ThR}  
aggregate total 整体总额 LrL ZlJf  
aggregate value 总值；合计价值 W'B=H1  
aggregated basis 合计基准 AD** 4E  
aggregated net chargeable income 合计应课税入息实额 [nx OGa2  
aggregation 合并计算；合计；总和 \bc ob8u  
aggregation of incomes of husband and wife 夫妇入息合并计算 ks}J ke>  
aggregation of property 财产的总和 bGO[P<<  
agio 差价；贴水 6BnP"R.  
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》 [#}0)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment G1vg2'A  
《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》 N3Yf3rK  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[X"F}ph  
《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》 feI%QnK)U  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 49gm=XPm  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3.c0PRZ  
agreement for a settlement 授产协议 Bc^%1  
agreement for assignment 转让协议 9Ez>srH(  
agreement for sale 售卖协议；买卖协议 e)#O-y  
agreement for sale and purchase 买卖协议 /
p&V72  
agreement for the payment of interest 支付利息协议 2%|0c\y|z=  
agreement for the repayment of money 还款协议 mHiV};$  
agreement of reinsurance 再保险协议 1hz:AUH  
Agricultural Bank of China 中国农业银行 H;eGB
Vi  
air passenger departure tax 飞机乘客离境税 g ss 3e&  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 L355uaj  
airport tax 机场税
TVVr<r  
alcohol duty 酒精税 ^iHwv*ss  
alienation 让与；让渡；转让 t,f)!D$
 
alimony 生活费；赡养费 ;F/yS2p  
All Ordinaries Index [AOI] 所有普通股指数 5}pn5iI  
all risks 全险；综合险 ]I+"";oQGB  
All Sales Record for Stock Market 《股票市场成交报告》 }u>F}mUa  
Allied Capital Resources Limited 新联财务有限公司 lVw77bZ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 n B5:X  
allocation letter 拨款信件 b%TS37`^[  
allocation of fund 分配款项；预留款项 YM:;mX5B  
allocation of profit 利润分配；溢利分配 '1jG?D  
allocation warrant 拨款令 x$
6`k  
allotment 分配；配股 ~$
bkWb*RJ  
allotment notice 股份配售通知；配股通知 0# )I:5  
allotment of shares 股份分配 aLWNqe&1  
allowable 可获宽免；免税的 swfcA\7R  
allowable business loss 可扣除的营业亏损 |\ZsoA  
allowable expenses 可扣税的支出 ?bq S{KF  
allowance 免税额；津贴；备抵；准备金 us_o{  
allowance for debts 债项的免税额 /|)VO?*D  
allowance for depreciation by wear and tear 耗损折旧免税额 HZG^o^o1l+  
allowance for funeral expenses 殡殓费的免税额 }
^}fx [  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #TXN\YNP  
allowance for repairs and outgoings 修葺及支出方面的免税额 sM4Qu./  
allowance to debtor 给债务人的津贴 {1<XOp#b  
alteration of capital 资本更改 #
lf3$Tm D  
alternate trustee 候补受托人 w6PKr^  
amalgamation 合并 J#```c
B  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G<5i %@  
ambit of charges 征税范围；收费范围 |9Gng`)  
amended valuation 经修订的估值 &V$qIvN$  
American Commodities Exchange 美国商品交易所 o/;kzi  
American Express Bank Limited 美国运通银行 o~_wx  
American Stock Exchange 美国证券交易所 B;3lF;3`  
amortization 摊销 |SO?UIWp  
amount due from banks 存放银行同业的款项 u(Y! _  
amount due from banks abroad 存放海外银行同业的款项 0L ^WTq  
amount due from holding companies 控股公司欠款 &yQilyU{V  
amount due from local banks 存放本港银行同业的款项 pZYcCc>6&  
amount due to banks 银行同业的存款 &sbKN[xM  
amount due to banks abroad 海外银行同业的存款 9(\eL9^  
amount due to holding companies 控股公司存款 yX {CV7%O  
amount due to local banks 本港银行同业的存款 WeqE9@V  
amount due to outport banks 外埠银行同业的存款 'T '&OA  
amount for note issue 发行纸币的款额 |>Q]q  
amount of bond 担保契据的款额 ,vxxp]#5  
amount of consideration 代价款额 [YGPcGw  
amount of contribution 供款数额 WT-BH
B1  
amount of indebtedness 负债款额 fku\O<1  
amount of principal of the loan 贷款本金额 H
P$GI  
amount of rates chargeable 应征差饷数额 FuWMVT`Y  
amount of share capital 股本额 d>RoH]K4  
amount of sums assured 承保款额 ^-*q  
amount of variation 变动幅度 l@h|
os  
amount of vote 拨款数额 ,t
2yw  
amount payable 应付款额 go6
XUe  
amount receivable 应收款额 3y[uH'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x344}\  
analysis 分析 zKY 9'y  
ancillary risk 附属风险 f>*D@TrU  
annual account 周年帐目；周年帐目报表；年度决算；年结 3N5un`K7  
annual accounting date 年结日期 y4V~fg;  
annual allowance 每年免税额；年积金；年度津贴；年津 ke+3J\;>  
annual balance 年度余额 hPb erc2  
annual disposable income 每年可动用收入 q{fgsc8v\  
annual estimates 周年预算 0TDcQ  
annual fee 年费 :c*_W /  
annual general meeting 周年大会 WDM^rjA|j  
annual growth rate 年增率；每年增长率 g
!#M0  
annual long-term supplement 长期个案每年补助金 4*)a3jI?  
annual pensionable emolument 可供计算退休金的年薪 ^B>
BA  
annual report 年报 s_/a1o  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e[Tu.$f-  
annual return 周年报表；周年申报表；每年报税表格 lj U|9|v  
Annual Return Rules 《周年报表规则》 w,6zbI/  
annual review of consumer prices 每年消费物价回顾 5i<E AKL  
annual roll-forward basis 逐年延展方式 ![>j`i  
annual salary 年薪 $$,/F  
annual statement 年度报表；年度决算表 ~36)3W[4  
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 K;,_P5J%  
annuitant 年金受益人 P,QI-,  
annuity 年金 "vH>xBR[%  
annuity contract 年金合约 tK|jh  
annuity on human life 人寿年金 pX\Y:hCug  
antecedent debt 先前的债项 FLb Q#c\  
ante-dated cheque 倒填日期支票 w%3R[Kdzk  
anticipated expenditure 预期开支 ~6<'cun@x  
anticipated net profit 预期纯利 :EkhF6B/  
anticipated revenue 预期收入 hk +@ngh%  
anti-inflation measure 反通货膨胀措施 ]c Or$O*  
anti-inflationary stance 反通货膨胀立场 b3zxiq x  
apparent deficit 表面赤字 s`Y8&e.Yr  
apparent financial solvency 表面偿债能力 LU7ia[T  
apparent partner 表面合伙人 \8KAK3i'  
application for personal assessment 个人入息课税申请书 +
YjK#  
application of fund 资金应用 rryC^Vma  
application to release as liquidator and to destruct the books of accounts and documents *om
mU(r8  
申请免除清盘人职务及毁灭帐簿与文件 2b[R^O}   
appointed actuary 委任精算师 qwERy{]Sp;  
appointed auditor 委任核数师；委任审计师 :4&q2-  
appointed trustee 委任的受托人 \\Z{[{OZ  
appointer 委任人 &e-MOM2&  
apportioned pro rata 按比例分摊 #Yqj27&  
apportionment 分配；分摊 <r8sZrY  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4@Q`8N.  
apportionment formula 分摊方程式 !U6 x_  
apportionment of estate duty 遗产税的分摊 Xcy Xju#"p  
appraisal 估价；评估 c=^A3[AM  
appreciable growth 可观增长 wa)E.(x  
appreciable impact 显着影响 [!<W{ ($5  
appreciable increase 可观增长 M9t`w-@_w  
appreciation 增值；升值 :c_>(~  
appreciation against other currencies 相对其他货币升值 zL%ruWNG  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 LGau!\  
appreciation tax 增值税 )6t=Bel  
appropriation 拨款；拨用；拨付 8B*XXFy\  
appropriation account 拨款帐目 BDO]-y  
Appropriation Bill 拨款法案 Im<i.a <`  
appropriation-in-aid system 补助拨款办法 RqONVytx  
approved assets 核准资产 iB1+4wa  
approved basket stock 认可一篮子证券 [s}nv]  
approved budget 核准预算 Uyuvmt>  
approved charitable donation 认可慈善捐款 .?Pghqq.  
approved charitable institution 认可慈善机构 e2}5< 7  
approved currency 核准货币；认可货币 4GL-3e  
approved estimates 核准预算 FxkxV GZ"  
approved estimates of expenditure 核准开支预算 6>hW.aq}  
approved overseas insurer 核准海外保险人 HRG2sv T4t  
approved overseas trust company 核准海外信托公司 CY
4ntd4M  
approved pooled investment fund 核准汇集投资基金 $YPU(y  
approved provident fund scheme 认可公积金计划 HQ7  
approved provision 核准拨款 /}ADV2sF  
approved redeemable share 核准可赎回股份 A_ftf7,  
approved regional stock 认可地区性证券 -(Z%?]+  
approved retirement scheme 认可退休金计划 3jJd)C R  
approved subordinated loan 核准附属贷款 /Cl=;^)  
arbitrage 套戥；套汇；套利 Gy3t   
arbitrageur 套戥者；套汇者 d~>d\K%v  
arbitrary amount 临时款项 ,WA[HwY-  
arrangement 措施；安排；协定 hd'JXKMy  
arrears 欠款 WlF}R\N!  
arrears of pay 欠付薪酬 T\ cJn>kCn  
arrears of revenue 逾期未收税款；逾期未收的帐项 -!ARVf *  
articles of association 组织章程；组织细则；组织章程细则 Q&@~<!t  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 PlX6,3F  
ascertainment of profit 确定利润 Wifr%&t{J  
"Asia Clear" “亚洲结算系统” 2H]~X9,z2  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 HTa]T'  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 fl4z'8P"(  
Asian Development Fund [ADF] 亚洲发展基金 ij|+MX  
Asian dollar bond 亚洲美元债券 ; *@lH%u  
Asian dollar market 亚洲美元市场 NCKhrDd&  
Asian dollar rate 亚洲美元利率 xc&&UKd  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @j{n V@|  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 i:@n6GW+iw  
asked price 沽盘；喊价；索价；卖方报价 "h84D&V  
assessable income 应评税入息 G(*7hs  
assessable loss 应评税亏损 S+LS!b  
assessable profit 应评税利润 HXg#iP^tv  
assessable value 应评税值 VOa7qnh4:[  
assessed profit 估定利润 #K4lnC2qz  
assessed value 经评估价值 (9A`[TRwi  
assessment 评税；评定；估价；评税单 jW!x!8=  
assessment number 评税编号；估价编号 5RUhrE   
assessment of additional tax 补加税评税 5TB==Fj ?  
assessment of performance 业绩评估；实绩评价 ;LhNz()b  
Assessor 评税主任 Vlka+$4!  
asset price bubbles 资产价格泡沫 4kr! Af  
asset-backed securities 具资产保证的证券 *.2[bQL@v  
assets accretion 资产增值 rmq^P;
At  
assets and liabilities 资产与负债 ]rY3bG'&  
assets betterment statement 资产递增表；资产改进表 zfBaB0P  
assets lending 实物放款；有抵押贷款 q'  
assets of the company passing on the death 死者去世时转移的公司资产 h=7eOK]  
assets pledged as security for liabilities 用作负债抵押的资产 `+c8
;p'q  
assets portfolio 资产投资组合 _ft)e3Gf  
assets price 资产价格 'y? HF@NJ  
assets quality 资产质素 KsG>,# Q  
assets realization 资产变现 sZ7RiH+I  
assets refinancing arrangement 资产再集资安排 /BaXWrd+  
assets securitization 资产证券化 {<k}U;uiO  
assets situated outside Hong Kong 在香港以外地方的资产 p&O-]o8  
assets stripping 削减资产；拆卖资产 [? 1m6u;  
assets value 资产值 YZHqy++x  
assignee 承让人 /yd<+on^  
assignment 转让；转让书；转让契 B'U;i5u4'  
assignment of interest 权益转让 AgU 7U/yk  
assignment of letters patent and trade mark 专利证书及商标转让 B|zVq=l~  
assignment of property 物业转让；物业转让书 W4ygJL7 6  
assignment right 转让权 b~L8m4L  
assignor 转让人 pRTdP/(OQ  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 L>PPAI  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %(v<aEQtt  
associate member 附属会员 @9}SHS  
associated body corporate 相联法人团体 !vQDPLBL  
associated company 相联公司；联属公司 n#fc=L1U  
associated corporation 相联法团 WokQ X"  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] k@RIM(^t  
公认会计师公会〔英国〕 %CaUC'  
Association of Futures Exchange Brokers 香港期货经纪协会 I~f8+DE)  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (F.vVldBy  
association of underwriters 承保人组织 B*,Qw_3dG  
assumption of control 接管 /`x)B(b  
assurance 担保；保险；转易；转易书 $At,D.mGkb  
assurance of interest 权益的转易 |TE\]  
at 19XX price 按一九ＸＸ年价格计算 6Y-sc*5  
at a discount 按赔价计算；按贴水价格计算；打折扣 SaA9)s  
at a premium 按溢价计算；按升水价格计算 LqOjVQxz  
at call 通知付款；按通知 rjJ-ZRs\  
at constant market price 按固定市价计算 v."0igMO  
at constant price 按固定价格计算 KJ]ejb$  
at cost 按成本计算 DP-euz  
at current market price 按当时市价计算；按现时市价计算 /EXubU73  
at current price 按当时价格计算；按现时价格计算 I8]q~Q<-P  
at factor cost 按要素成本计算；按生产要素成本计算 P-*=e8z{  
at money-of-the-day price 按付款当日价格计算 Ou'<9m
!9  
at or better 按指定或较佳价位〔买卖指令〕 9>1 $Jv3  
at par 按面值计算；平价 `tjH#
W`  
at sight 见票即付 xSal=a;k  
at the close 按收市盘 ROfr  
at the opening 按开市盘 wsg u# as|  
attestation 见证；见证条款 G1`H H&  
at-the-money option 平价期权 I$#)k^
Q  
attorney 受权人；受托代表人 UN"U#Si)  
attornment 新拥有人承认书 IY=CTFQ8lm  
attributable profit 可归属利润 ~l@-g
Ayw  
attributable share value 可归属股份价值 jh*aD=y  
Auckland Stock Exchange 奥克兰证券交易所 ~?x `f+  
auction 拍卖 RE?j)$y?`  
auctioneer 拍卖商 4t<l9Ilp  
audit 审计；核数 AWqc?K@   
Audit Commission 审计署 *\5o0~~8J  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] U}]uPvu  
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〕 q&y9(ZvI  
audit review 帐目审查 0u7\*Iy  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 :: 2pDtMS  
audited account 审计帐目；经审计的帐目 )b_ GKA `  
audited annual account 经审计的周年帐目 ::Nhs/B/  
audited balance sheet 经审计的资产负债表 7Hm/g  
auditor 核数师；核数主任；审计师 `Y5{opG7-  
auditor's certificate 核数师证明书；审计师证明书 9"TPAywd  
auditor's report 核数师报告；审计师报告 #ivN-WKCl  
Aussie bond 澳元债券 /j`vN  
austerity budget 紧缩预算 f|&ga'5g&  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 iOO1\9{@  
Australia All Ordinaries Index 澳洲所有普通股票指数 >FRJvZ6  
Australian Dollar [AUD] 澳元 Nsd7?|@HI  
Australian Options Market 澳大利亚期权市场 5csqu^/y  
Australian Securities Commission 澳洲证券事务监察委员会 6'^Gh B  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 UVIR P#  
Australian Stock Exchange 澳大利亚证券交易所 +#/`4EnI  
Austrian Schilling [ATS] 奥地利先令 O@gHx!L  
authentication 认证；鉴证 \a|bx4M  
authority to purchase 委托购买证；委购书 O(Tdn;1  
authorization 认可；核准；授权；授权书 e[8AdE  
authorization by direction 指示授权 w'-J24>=  
authorization by instruction 指令授权 EEJsNF  
authorization by warrant 令状授权 J% t[{  
authorization of unit trust 单位信托的认可 , 7kS#`P  
authorized agent 指定代理人 \;%DDw  
authorized capital 法定资本 1D pRm(  
authorized clerk 出市员 1Z+\>~8  
authorized dealer 认可交易商 =rrbS8To=  
authorized financial institution 认可财务机构 fcC?1M[BP~  
authorized fund 认可基金 >[U.P)7;  
authorized fund house 获授权的基金公司；认可基金公司 ny,a5zEnF  
authorized institution 认可机构 ;J)8#
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authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 7rdPA9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 mAFVjSa2  
authorized insurer 获授权保险人；获认可承保人 npW1Z3n  
authorized investment 特准投资项目 vG7aT  
authorized person 获授权人 "V:24\vO  
authorized representative 获授权代表 <f'2dT@6  
authorized share capital 法定股本 xg>AW Q  
automated quotation system 自动报价系统 j
P-=
x(  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ji|`S\u#b  
自动交易系统〔香港期货交易所有限公司〕 H:DTvv8e{  
automatic adjustment mechanism 自动调整机制 LE"t'R  
automatic adjustment system 自动调整系统 Y.<&phv  
Automatic Clearing House 自动票据交换所 p^s k?E  
automatic exchange rates accumulation system 自动化汇率累集系统 )L%i"=<Bdy  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &>Ko}?w  
automatic teller machine [ATM] 自动柜员机 J6)&b7  
autopay 自动转帐 =:!$'q:  
available assets 可用资产 GG}(*pOr  
available fiscal reserve 现存财政储备 J7C2:zj  
available profit 可用利润 SuHv{u45  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 mN9Uyz5G  
average 平均；平均数；海损 7JedS  
average basic salary 平均基本薪金 ;{Sgv^A  
average consumer expenditure 平均消费开支；一般消费开支 ?xTh}Sky  
average cost 平均成本 g7|$JevR0  
average cost of land production 增辟土地平均成本 r:&"#F   
average daily turnover 平均每日成交额 77Fpb?0`  
average daily wage rate 平均每日工资率 ARZ5r48)  
average expenditure pattern 平均开支模式 $|2@of.  
average growth rate 平均增长率 "?lm`3W"  
average net fixed assets 固定资产平均净值 l u^fKQ  
average of relatives 相对价格平均数 9J$8=UuxWG  
average price 平均价格 J01Y%W  
average propensity to consume 平均消费倾向；一般消费倾向 #e!4njdM  
average propensity to save 平均储蓄倾向；一般储蓄倾向 &d`z|Gx9  
average rate 平均率 wK7wu.  
average revenue 平均收入；平均收益 :jFKTG  
average stock 平均库存；平均存货 !"dbK'jb^  
average yearly rent 平均年租 SQZUkKfb  
avoidance of double taxation 避免双重课税 -%U 15W;  
avoidance of tax 避税

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