一些有用的会计术语(也不知道发的地方对不对)A

A: &BKnJ{,H  
A share Ａ股；甲类股份 gQhYM7NP{5  
abatement of tax 减税；减扣免税额 {Ho_U&<  
ABN AMRO Bank N.V. 荷兰银行 x`w
Ui*G  
above-the-line expenditure 线上项目支出；经常预算支出 7PfNPz<4+  
above-the-line receipt 线上项目收入；经常预算收入 a&mL Dh/  
ABSA Asia Limited 南非联合亚洲有限公司 [UdJ(cGf  
absolute change 绝对数值变更 t]3:vp5N]  
absolute expenditure 实际开支 3,#qt}8`  
absolute guideline figure 绝对准则数字 S>HfyZ&Pc  
absolute interest 绝对权益 }{J>kgr6  
absolute order of discharge 绝对破产解除令 fWg3gRI  
absolute profit margin 绝对利润幅度 5``usn/&Kj  
absolute value 实值；绝对值 vsA/iH.  
absolutely vested interest 绝对既得权益 Q}lY1LT`  
absorbed cost 已吸收成本；已分摊成本 %AT/g&M&1#  
absorption 吸收；分摊；合并 VD,g3B p  
absorption rate 吸收率；摊配率；分摊率
-yIx:*KI  
ACB Finance Limited 亚洲商业财务有限公司 n]l3 )u  
acceptable form of reciprocity 合理的互惠条件 ;L],i<F  
acceptable rate 适当利率；适当汇率 Y?oeP^V'u  
acceptance agreement 承兑协议 2I=
4l  
acceptance for honour 参加承兑 ms&5Bq+9  
acceptor 承兑人；接受人；受票人 KxJDAP  
acceptor for honour 参加承兑人 |a0@4 :  
accident insurance 意外保险 p4uO
bK,  
Accident Insurance Association of Hong Kong 香港意外保险公会 tC+11M  
accident insurance scheme 意外保险计划 rP(;^8l"  
accident year basis 意外年度基准 +r"fv*g"  
accommodation 通融；贷款 6: R1jF*eG  
accommodation bill 通融票据；空头票据 ^#h ;
bX#  
accommodation party 汇票代发人 Yv
{$
XI7  
account balance 帐户余额；帐户结余 c; 1f$$>b  
account book 帐簿 'vZWkeo  
account collected in advance 预收款项 [w FK!?  
account current book 往来帐簿 _lH:%E*  
account of after-acquired property 事后取得的财产报告 @%MGLR{pH  
account of defaulter 拖欠帐目 ~WmA55  
account payable 应付帐款 se_Oi$VZ{  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 D#>d+X$  
account receivable 应收帐款 &xC5Mecb*  
account receivable report 应收帐款报表 >n&+<06  
account statement 结单；帐单；会计财务报表 nob}}w]~C  
account title 帐户名称；会计科目 {*F8'6YQ$  
accountant's report 会计师报告 >#;>6q9_  
Accountant's Report Rules 会计师报告规则 `apC
u  
accounting and auditing procedure 会计与审计程序；会计与核数程序 i|!R*"  
Accounting Arrangements 《会计安排》 w0.;86<MV  
accounting basis 会计基础 y?*Y=,"  
accounting by Official Receiver 破产管理署署长呈交的帐目 7Sycy#D  
Accounting Circular 《会计通告》 p{0rHu[  
accounting class 会计类别 "GxQ9=Z  
accounting date 记帐日期；会计结算日期 N40DL_-  
accounting for money 款项核算 9~r8$,e  
Accounting Officer 会计主任 `Z@qWB<  
accounting period 会计报告期；会计期 w/ID y
Q  
accounting policy 会计政策；会计方针 pe\]}&  
accounting practice 会计惯例 Wjd_|Kui  
accounting principle 会计准则 >/-Bg:  
accounting record 会计记录 ,F|49i.K  
accounting report 会计报告 %:-2P  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 SmP&wNHQf  
Accounting Society of China 中国会计学会 @Rqn&tA8  
accounting statement 会计报表 =#I/x=
L:  
accounting system 会计制度；会计系统 KW3
6nY\7  
accounting transaction 会计事项；帐务交易 ph7]*W-  
accounting treatment 会计处理 a0wpsl iF  
accounting year 会计年度 vWYU'
_=  
accretion 增值；添加 ^{O1+7d[.  
accrual 应计项目；应累算数目 _6sSS\  
accrual basis 应计制；权责发生制 FbD9G6h5  
accrual basis accounting 应计制会计；权责发生制会计 lxLEYDGFS  
accrue 应累算；应计 +=L^h9F  
accrued benefit 应累算利益 <)oW  
accrued charges 应计费用 m8*)@e  
accrued cumulative preference share dividend 应累算的累积优先股股息 N<HJ}geC"  
accrued expenses 应累算费用 Pfg.'Bl  
accrued interest payable 应付利息；应计未付利息 n8)eC2A  
accrued interest receivable 应收利息；应计未收利息 +39p5O!  
accrued right 累算权益 l4E0/F  
accruing profit 应累算的利润 b5
%T)hn=  
accumulated fiscal reserve 累积财政储备 Z~g7^,-t  
accumulated profit 累积利润；滚存溢利
a7fn{VU8  
accumulated reserve 累积储备 _$gP-J  
accumulation of surplus income 累积收益盈余 _GL:4  
acquired assets 既得资产 jQ P2[\  
acquisition 收购；购置；取得 E^Z?X2Z  
acquisition cost 购置成本 Bc?KAK  
acquisition expenses 购置费用 cs Gd}2V
E  
acquisition of 100% interest 收购全部股权 E$5A 1  
acquisition of control 取得控制权 h`MTB!o  
acquisition of fixed assets 购置固定资产 ]M
&KUgz  
acquisition of shell “买壳” >yt8gw0J  
acquisition price 收购价 vq5o?$:-  
act of God 天灾 ";w"dfC^  
acting partner 执事合伙人 (5=B^9{R  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {=T9_c  
active partner 积极参与的合伙人 Y$eO:67;  
active trading 交投活跃 lMb&F[KJ7  
actual circulation 实际流通 -=4:qQEw  
actual cost 实际成本 f]kG%JEK  
actual expenditure 实际开支；实际支出 C.=[K_  
actual income 实际入息；实际收入；实际收益 pb|,rLNZ  
actual market 现货市场 /E5>cqX4A  
actual price 现货价；实际价格 c"S{5xh0&  
actual profit 实际利润 ZcrFzi  
actual quotation 实盘；实际价位；实际报价 3m/XT"D  
actual year basis 按实际年度计算 /,^AG2]( f  
actuals 实货 z7]GZF  
actuarial investigation 精算调查 /baSAoh/e
 
actuarial principle 精算原则 = _/XFN  
actuarial report 精算师报告 /G!M\teeF  
Actuarial Society of Hong Kong 香港精算学会 39Tlt~Psz  
actuarial valuation 精算师估值 9h0Y">}`b  
actuary 精算师 %_ Vj'z~T  
ad referendum agreement 暂定协议；有待覆核的协定 0-IL@Di`F  
ad valorem duty 从价税；按值征税 =a_ >")  
ad valorem duty system 从价税制 %2`.*]L  
ad valorem fee 从价费  D
~t  
ad valorem tariff 从价关税 WKONK;U+7  
additional allowance 额外免税额 }Gh95HwE  
additional amount for unexpired risk 未过期风险的额外款额 O g!SFg*  
additional assessable profit 补加应评税利润 M_f.e!?  
additional assessment 补加评税 N9BfjT}  
additional commitment 额外承担 DYW&6+%,hO  
additional commitment vote 额外承担拨款 ]R]%c*tA  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 oYrg;]H  
additional dependent parent allowance 供养父母额外免税额 ze#r/j;sw  
additional provision 额外拨款 '"]U+aIg  
additional stamp duty 附加印花税 (Ujry =f  
additional tax 补加税罚款；补加税款 uwWKsZ4:ij  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 \ H!Klp  
adjudged bankrupt 被裁定破产 /yTPb  
adjudicated bankrupt 裁定破产人 KWiP`h8  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 G Y+li{  
adjudication of bankruptcy 裁定破产；宣告破产 {1J4Q[N9m  
adjudication of insolvency 裁定无力偿还债务 #b$qtp!,  
adjusted actual 经调整的实数；调整后的实数 -~`)V`@  
adjusted current assets 经调整的流动资产；调整后的流动资产 18G=j@k7
  
adjusted figure 经调整的数字；调整后的数额 f2Z(hYH~  
adjusted liabilities 经调整的负债；调整后的负债 9%^O-8!  
adjusted loss 经调整的亏损；调整后的亏损 AkVgFQg" n  
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 _'Hw`0}s  
adjusted profit 经调整的利润；调整后的利润 .CBb%onx  
adjusted surplus 经调整的盈余额；调整后的盈余额 s73'h  
adjusted value 经调整的价值；调整后的价值 aJ$({ZN\#  
adjustment 调整；修订；理算〔保险〕 jF0>wm  
adjustment centre 调剂中心 c4(og|ifk  
adjustment lag 调整过程的时间差距；调整时差 trMwFpfu  
adjustment mechanism 调整机制 d2X?^  
adjustment of loss 亏损调整 `]wk)50BVp  
adjustment process 调整过程；调整程序 tk!5"`9N  
adjustment range 调整幅度 J)="Im)  
administered exchange rate 受管制汇率 ^.@F1k  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 kJ.0|l0  
administration expenses 行政费用 0K^?QM|S  
administration fee 手续费；行政费 K5}0!_)G  
administration in bankruptcy 破产管理 b VcA#7 uA  
administration order 遗产管理令 @ x5LrQ_`r  
administrator 管理人；遗产管理人 O#x=iZI  
administrator of the estate 遗产管理人 OzUo}QN  
admission of debt 债项承认书 D7v_<  
admission of proof 接纳债权证明 ^D A<=C-[!  
advance 放贷款项；垫付款项；预支款项；预付款项 5b;~&N4
~  
advance account 暂支帐目；预付款帐户 |a>,FZv8e  
advance compensation 预付补偿金 ;]^% 6B n  
advance from shareholder 股东垫款 dnCurWjdk  
advance pending reimbursement 预支以待日后付还 -Rbv
#Y  
advanced economy 先进经济体系 *b\&R%6dR  
advancement 预付；预付财产 z2[{3Kd*  
advances warrant 垫款令 cSYMnB  
advancing 贷出 @k-iy-|3)  
adverse balance 逆差  aS,  
adverse exchange 逆汇 KLgg([  
advertisement addressed to shareholders 在报章刊登的致股东通告 WGHf?G/s  
advice for collection 托收通知书 #;/ob-  
advice of drawing 提款通知书；汇票通知书 ,#K{+1z:  
advice of payment 付款通知 YpEH(tq  
Advisory Committee [Securities and Futures Commission] 3U%kf<m=  
谘询委员会〔证券及期货事务监察委员会〕 U}DLzn|w  
Advisory Committee on Diversification 经济多元化谘询委员会 J(w 3A)(  
affidavit 誓章；遗产申报誓章 :r9<wbr)k0  
affidavit of no receipt 述明无收款的誓章 t"jiLO
Q[6  
affiliate 联号；联营公司；附属公司 D4$2'h  
affiliated company 附属公司；联号；联营公司 /o9 0O&  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 l;}3J3/qq]  
affordability 负担能力 O9_SVX
WVw  
African Development Bank [AfDB] 非洲开发银行 7R$O~R3p  
after-acquired property 事后取得的财产 sq;3qbz  
after-hours dealing 市后交易 -mLS\TFS  
after-tax profit 税后盈利；税后利润；税后溢利 #M@~8dAH}M  
agency agreement 代理协议 5Kw?#  
agency expenses 代理机构的开支 i7%`}t  
agency fee 代理费 U;t1 K  
Agency Law 《代理法》 %BF,;(P  
agent 代理人；承销人 qIvnPaYW  
agent of company 公司代理人 O2"5\@HfE  
agent's fee 代理人费；经纪费 4|;Ys-Q  
aggregate 总计；总数；总体数字 $+$4W\-=X  
aggregate amount 总款额；总额 vL8Rg} Jh4  
aggregate assets and liabilities 总体资产与负债 zJo?
,c  
aggregate at constant price 按固定价格计算的总体数字 F(|XJN  
aggregate demand 总需求 H:cAORLB  
aggregate gross position 总持仓量 %a']TX  
aggregate limit 总限额 c/E'GG%Q%  
aggregate of salaries tax 合计薪俸税 _RE;}1rb,  
aggregate performance 总体表现；总体业绩 zJov*^T-C  
aggregate supply 总体供应 yX/{eX5dr  
aggregate surplus 总盈余 $N\k*=  
aggregate total 整体总额 &
pW2R}  
aggregate value 总值；合计价值 5}Z>N,4  
aggregated basis 合计基准 fGoJP[ae  
aggregated net chargeable income 合计应课税入息实额 wU|jw(  
aggregation 合并计算；合计；总和 ic}mru  
aggregation of incomes of husband and wife 夫妇入息合并计算 ehTv@2b  
aggregation of property 财产的总和 D!&]jkUN  
agio 差价；贴水 F ESl#.}  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Uo;a$sR  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment DMlr%)@{  
《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》 Vllxv6/_  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment p}8?#5`/w  
《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》 3Uej]}c  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _{$<s[S  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 zwk&3  
agreement for a settlement 授产协议 O_L>We@3E  
agreement for assignment 转让协议 a[p$e?gka  
agreement for sale 售卖协议；买卖协议 t
XcZl!3x  
agreement for sale and purchase 买卖协议 s"R5'W\U  
agreement for the payment of interest 支付利息协议 N5zx#g  
agreement for the repayment of money 还款协议 -F_cBu81V  
agreement of reinsurance 再保险协议 & H8
%  
Agricultural Bank of China 中国农业银行 3n~O&{  
air passenger departure tax 飞机乘客离境税 qiH)J- ~GZ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 J&&)%&h'I  
airport tax 机场税 88l1g,`**  
alcohol duty 酒精税 u;+8Jg+xH/  
alienation 让与；让渡；转让 RAWzQE}  
alimony 生活费；赡养费 i|m8#*Hd  
All Ordinaries Index [AOI] 所有普通股指数 HuR774f[  
all risks 全险；综合险 M4(57b[`  
All Sales Record for Stock Market 《股票市场成交报告》 b[<L l%K  
Allied Capital Resources Limited 新联财务有限公司 /B)2L]6p  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Mfnfp{.)  
allocation letter 拨款信件 %+/Dv  
allocation of fund 分配款项；预留款项 r+k&W  
allocation of profit 利润分配；溢利分配 'x5p ?m  
allocation warrant 拨款令 5)A[NTNJx  
allotment 分配；配股 .5);W;`X  
allotment notice 股份配售通知；配股通知 q;*'V9#  
allotment of shares 股份分配 ESU
O I  
allowable 可获宽免；免税的 <KfR)7I$0a  
allowable business loss 可扣除的营业亏损 e+)y6Q=  
allowable expenses 可扣税的支出 hu.p;A3p;  
allowance 免税额；津贴；备抵；准备金 g#`}HuPoE  
allowance for debts 债项的免税额 MJkusR/  
allowance for depreciation by wear and tear 耗损折旧免税额 &XCP@@T  
allowance for funeral expenses 殡殓费的免税额 R+z'6&/ =I  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Kp^"<%RT  
allowance for repairs and outgoings 修葺及支出方面的免税额 5h|aX  
allowance to debtor 给债务人的津贴 -*Tf
.c  
alteration of capital 资本更改 ,:2Z6~z{  
alternate trustee 候补受托人 :{4C2qK>  
amalgamation 合并 \;KSx3o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [ r  
ambit of charges 征税范围；收费范围 g/}d> 6  
amended valuation 经修订的估值 ^VW]Qr!  
American Commodities Exchange 美国商品交易所 Bh'!aipk  
American Express Bank Limited 美国运通银行 &xA>(|a\&-  
American Stock Exchange 美国证券交易所 vxOnv8(  
amortization 摊销 (E7"GJ  
amount due from banks 存放银行同业的款项 ]_|'N7J  
amount due from banks abroad 存放海外银行同业的款项 EIfqRRTA  
amount due from holding companies 控股公司欠款 ]#W7-Q;]  
amount due from local banks 存放本港银行同业的款项 /q}(KJX  
amount due to banks 银行同业的存款 /nsBUM[;  
amount due to banks abroad 海外银行同业的存款 { ^^5FE)%  
amount due to holding companies 控股公司存款 OQ4Pk/-'  
amount due to local banks 本港银行同业的存款 q%QvBN  
amount due to outport banks 外埠银行同业的存款 J5n6K$.d  
amount for note issue 发行纸币的款额 Hzj8o3  
amount of bond 担保契据的款额 ^M%P43  
amount of consideration 代价款额 ?PqkC&o[q  
amount of contribution 供款数额 )B+R|PZ,  
amount of indebtedness 负债款额 ("F$r$9S  
amount of principal of the loan 贷款本金额 -2!S>P Zs  
amount of rates chargeable 应征差饷数额 :J_UXtx  
amount of share capital 股本额 VrLp5?Bh  
amount of sums assured 承保款额 zA}JVB  
amount of variation 变动幅度 v*0J6<  
amount of vote 拨款数额 d2V\T+=  
amount payable 应付款额 A+GRTwj  
amount receivable 应收款额 > ;#Y0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H-nhq-fut  
analysis 分析 S(nQ?;9,  
ancillary risk 附属风险 63J3NwFt  
annual account 周年帐目；周年帐目报表；年度决算；年结 >F:1a\c  
annual accounting date 年结日期 .c&&@>m@.  
annual allowance 每年免税额；年积金；年度津贴；年津 V8nQ/9R;  
annual balance 年度余额 $_;rqTk]g  
annual disposable income 每年可动用收入 <Np Mv!g  
annual estimates 周年预算 ij#v_~g3  
annual fee 年费 i/I  
annual general meeting 周年大会 F(zCvT   
annual growth rate 年增率；每年增长率 ju3@F8AI  
annual long-term supplement 长期个案每年补助金 :*BN>*1^\r  
annual pensionable emolument 可供计算退休金的年薪 :3XvHL0rx  
annual report 年报 >2#<tH0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z,SV9 ~M  
annual return 周年报表；周年申报表；每年报税表格 F_g(}wE# q  
Annual Return Rules 《周年报表规则》 ]n>9(Mp!M  
annual review of consumer prices 每年消费物价回顾 s,f2[6\Y  
annual roll-forward basis 逐年延展方式 ms;zC/  
annual salary 年薪 ]kx<aQ^  
annual statement 年度报表；年度决算表 a'/C)fplL  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 G6qZ>-GiL  
annuitant 年金受益人 8_w6% md  
annuity 年金 J%|;  
annuity contract 年金合约 )/JVp>  
annuity on human life 人寿年金 ] Ok &%-  
antecedent debt 先前的债项 /4O
Qx0Xmm  
ante-dated cheque 倒填日期支票  B9y5NX  
anticipated expenditure 预期开支 FyWf`XTO  
anticipated net profit 预期纯利 }yn%_KQ0  
anticipated revenue 预期收入 gK;dfrU.8Y  
anti-inflation measure 反通货膨胀措施 qoH:_o8ClO  
anti-inflationary stance 反通货膨胀立场 {5D%<Te  
apparent deficit 表面赤字 aMGh$\Pg  
apparent financial solvency 表面偿债能力 .a :7|L#a  
apparent partner 表面合伙人 GM9[ 0+u;  
application for personal assessment 个人入息课税申请书 SP<Sv8Okj  
application of fund 资金应用 \m}a%/  
application to release as liquidator and to destruct the books of accounts and documents <}A6 )=T  
申请免除清盘人职务及毁灭帐簿与文件 N\&VJc  
appointed actuary 委任精算师 2;*G!rE&*`  
appointed auditor 委任核数师；委任审计师 0tL5t7/Gr  
appointed trustee 委任的受托人 ks("( nU  
appointer 委任人 wJJ|]^0.  
apportioned pro rata 按比例分摊 p>\[[Md  
apportionment 分配；分摊 p/Q< VV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V"(5U(v{~  
apportionment formula 分摊方程式 ,r~^<m  
apportionment of estate duty 遗产税的分摊 l3BN,HNv+  
appraisal 估价；评估 l3u+fE,;_  
appreciable growth 可观增长 568M4x
zi  
appreciable impact 显着影响 XUh&an$  
appreciable increase 可观增长 #o[n.  
appreciation 增值；升值 xu"-Uj1  
appreciation against other currencies 相对其他货币升值 ,1B4FAR&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S LeA,T  
appreciation tax 增值税 U&:-Vf~&  
appropriation 拨款；拨用；拨付 K$D+TI)  
appropriation account 拨款帐目 ROfV Y:,M  
Appropriation Bill 拨款法案
.#Z'CZO|  
appropriation-in-aid system 补助拨款办法 fKFD>u0%  
approved assets 核准资产 17c`c.yP  
approved basket stock 认可一篮子证券 0YL*)=pD,  
approved budget 核准预算 lul  
approved charitable donation 认可慈善捐款 |oSt%lQ1  
approved charitable institution 认可慈善机构 A{B$$7%  
approved currency 核准货币；认可货币 e 2NF.  
approved estimates 核准预算 /6[vF)&  
approved estimates of expenditure 核准开支预算 ]AM*9!  
approved overseas insurer 核准海外保险人 Ksh[I,+N\  
approved overseas trust company 核准海外信托公司 tj00xYY  
approved pooled investment fund 核准汇集投资基金 H|aC(c  
approved provident fund scheme 认可公积金计划 (zy|>u  
approved provision 核准拨款 g'T L`=O  
approved redeemable share 核准可赎回股份 B/K=\qmm  
approved regional stock 认可地区性证券 @oj_E0i3  
approved retirement scheme 认可退休金计划 F?MVQ!K*  
approved subordinated loan 核准附属贷款 *P7n YjG  
arbitrage 套戥；套汇；套利 <3tf(?*,k]  
arbitrageur 套戥者；套汇者 SJO*g&duQ  
arbitrary amount 临时款项 z=>PjIW  
arrangement 措施；安排；协定 >k@{N
P2b  
arrears 欠款 C"`\[F`.k  
arrears of pay 欠付薪酬 il{x?#Wrb  
arrears of revenue 逾期未收税款；逾期未收的帐项 /8`9SS  
articles of association 组织章程；组织细则；组织章程细则 S/y(1.wh  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 UHi^7jQ  
ascertainment of profit 确定利润 P|?nx"c  
"Asia Clear" “亚洲结算系统” qFDy)4H)  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #')]~Xa  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 U v>^ Z2  
Asian Development Fund [ADF] 亚洲发展基金 !@Vj&>mH$  
Asian dollar bond 亚洲美元债券 w^HI lA  
Asian dollar market 亚洲美元市场 bOrE86v:  
Asian dollar rate 亚洲美元利率 yGWl8\,j0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 R6>*n!*D@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 &1=,?s]&  
asked price 沽盘；喊价；索价；卖方报价 Fd80T6[  
assessable income 应评税入息 `LIlR8&@aX  
assessable loss 应评税亏损 WTt /y\'6  
assessable profit 应评税利润 K^GvU0\  
assessable value 应评税值 iH]0 YT.E  
assessed profit 估定利润 +JD^5J,-NJ  
assessed value 经评估价值 >2}*L"YC  
assessment 评税；评定；估价；评税单 _f "I%QTL  
assessment number 评税编号；估价编号 I 6<LKI/  
assessment of additional tax 补加税评税 R*W1
<W%q=  
assessment of performance 业绩评估；实绩评价 wV$V X  
Assessor 评税主任 P&5vVA6K7  
asset price bubbles 资产价格泡沫
#q0xlF@  
asset-backed securities 具资产保证的证券 #\Q)7pgi.  
assets accretion 资产增值 "Ya;
&F.'  
assets and liabilities 资产与负债 F/A)2 H_  
assets betterment statement 资产递增表；资产改进表 CnY dj~  
assets lending 实物放款；有抵押贷款 4U)%JK.ta  
assets of the company passing on the death 死者去世时转移的公司资产 $1)NYsSH/H  
assets pledged as security for liabilities 用作负债抵押的资产 Sqmjf@o$>  
assets portfolio 资产投资组合 93w$ck},?G  
assets price 资产价格 e*Nm[*@UW  
assets quality 资产质素 ^( C,LVP<  
assets realization 资产变现 EOqV5$+  
assets refinancing arrangement 资产再集资安排 ji,`?  
assets securitization 资产证券化 >2mY%  
assets situated outside Hong Kong 在香港以外地方的资产 aOoWB^;6  
assets stripping 削减资产；拆卖资产 [czWUD

 
assets value 资产值 :t+LuH g  
assignee 承让人 5HvYy *B/  
assignment 转让；转让书；转让契 O,J,Q|`H&  
assignment of interest 权益转让 ov!L8 9`[u  
assignment of letters patent and trade mark 专利证书及商标转让 lu1T+@t  
assignment of property 物业转让；物业转让书 d]=>U^K  
assignment right 转让权 #&{)`+!"  
assignor 转让人 u6\W"LW  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 \vj xCkg{  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &|zV Wl  
associate member 附属会员 ;4oKF7]  
associated body corporate 相联法人团体 u<j.XPK  
associated company 相联公司；联属公司 }zeKf/?'  
associated corporation 相联法团 Xa>c]j  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] RhjU^,%  
公认会计师公会〔英国〕 X)9|ZF2`  
Association of Futures Exchange Brokers 香港期货经纪协会
o+<hI  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 F 'H
YWH0?  
association of underwriters 承保人组织 2PSv3?".  
assumption of control 接管 Qej<(:J5  
assurance 担保；保险；转易；转易书 @ eP[*Q  
assurance of interest 权益的转易 AucX4J<  
at 19XX price 按一九ＸＸ年价格计算 xxdxRy9/  
at a discount 按赔价计算；按贴水价格计算；打折扣 1BzU-Ma  
at a premium 按溢价计算；按升水价格计算 WPu%{/[  
at call 通知付款；按通知 z5[Qh<M  
at constant market price 按固定市价计算 5M3)7  
at constant price 按固定价格计算 i2Gh!5]f  
at cost 按成本计算 H{d/%}7[v  
at current market price 按当时市价计算；按现时市价计算 U.WMu%  
at current price 按当时价格计算；按现时价格计算 k}{K7,DM  
at factor cost 按要素成本计算；按生产要素成本计算 n^epC>a"b  
at money-of-the-day price 按付款当日价格计算 (
G"/C7q  
at or better 按指定或较佳价位〔买卖指令〕 KiNluGNt  
at par 按面值计算；平价 L=<,+m[!  
at sight 见票即付 uC`)?f*I  
at the close 按收市盘 W?12'EG}xa  
at the opening 按开市盘 JlH5 <:#PN  
attestation 见证；见证条款 LA837%)  
at-the-money option 平价期权 {+QQ<)l^tJ  
attorney 受权人；受托代表人 jRjQDK_"ka  
attornment 新拥有人承认书 Rmh,P>  
attributable profit 可归属利润 <,T#* fg  
attributable share value 可归属股份价值 @eDL j}  
Auckland Stock Exchange 奥克兰证券交易所 )#cGePA  
auction 拍卖 ?[O Sy.6  
auctioneer 拍卖商 l{\@+m  
audit 审计；核数 n8e}8.Bu  
Audit Commission 审计署 3Q+THg3~?  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] qSL~A-  
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〕 KH1/B_.\V  
audit review 帐目审查 Nx(y_.I{K  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 f^XfIH_#  
audited account 审计帐目；经审计的帐目 !r0 z3^*N  
audited annual account 经审计的周年帐目 /lvH p  
audited balance sheet 经审计的资产负债表 UC9w T  
auditor 核数师；核数主任；审计师 HR k^KB  
auditor's certificate 核数师证明书；审计师证明书 /#?i+z   
auditor's report 核数师报告；审计师报告 \V<deMb=  
Aussie bond 澳元债券 NslaG  
austerity budget 紧缩预算 v*e=oyx[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 LZ~$=<  
Australia All Ordinaries Index 澳洲所有普通股票指数 &$NVEmW-J  
Australian Dollar [AUD] 澳元 AyZBH&}RZ  
Australian Options Market 澳大利亚期权市场 ~48mCD  
Australian Securities Commission 澳洲证券事务监察委员会 TqMy">>  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4dvuw{NZ  
Australian Stock Exchange 澳大利亚证券交易所 V6 ,59
  
Austrian Schilling [ATS] 奥地利先令 )'?@raB!  
authentication 认证；鉴证 u:4?$%rB  
authority to purchase 委托购买证；委购书 PR1%  
authorization 认可；核准；授权；授权书 j,JGs[A  
authorization by direction 指示授权 DcLx[C  
authorization by instruction 指令授权 C[(Exe  
authorization by warrant 令状授权 `L}Irt}  
authorization of unit trust 单位信托的认可 N+ R/ti  
authorized agent 指定代理人 6~Xe$fP(  
authorized capital 法定资本 ?x &"EhA>  
authorized clerk 出市员 ~ +z'pK~c  
authorized dealer 认可交易商 I#hzU8Cc  
authorized financial institution 认可财务机构 ;tLu  
authorized fund 认可基金 {mV,bg,}~  
authorized fund house 获授权的基金公司；认可基金公司 c7N`W}BZ  
authorized institution 认可机构 T\Q)"GB  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 8/E?3a_g-  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Fop"m/  
authorized insurer 获授权保险人；获认可承保人 uBC*7Mkm  
authorized investment 特准投资项目 %S4pkFR  
authorized person 获授权人 -T-h~5  
authorized representative 获授权代表 CpICb9w  
authorized share capital 法定股本 )<jT;cT!&  
automated quotation system 自动报价系统 $PNIuC?=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]  kQm\;[R  
自动交易系统〔香港期货交易所有限公司〕 TXQY&7  
automatic adjustment mechanism 自动调整机制 Kth^WHL  
automatic adjustment system 自动调整系统 x:Kca3pv_  
Automatic Clearing House 自动票据交换所 #r)c@?T@j  
automatic exchange rates accumulation system 自动化汇率累集系统 "ealYve
u  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 P/FO,S-V  
automatic teller machine [ATM] 自动柜员机 #fYz367>  
autopay 自动转帐 bKH8/*Yk  
available assets 可用资产 F/w!4,'<?5  
available fiscal reserve 现存财政储备 .Su9fjy%  
available profit 可用利润 GP/3r[MH  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 7nHlDPps)  
average 平均；平均数；海损 "VcG3.  
average basic salary 平均基本薪金 t1 .6+  
average consumer expenditure 平均消费开支；一般消费开支 Hv1d4U"qM  
average cost 平均成本 X/nb7_M  
average cost of land production 增辟土地平均成本 m:~s6c6H  
average daily turnover 平均每日成交额 EmR#)c~(W  
average daily wage rate 平均每日工资率 ?<slB>8  
average expenditure pattern 平均开支模式 e&u HU8k*  
average growth rate 平均增长率 %+9Mr ami  
average net fixed assets 固定资产平均净值 PF- sb&q  
average of relatives 相对价格平均数 G}\E{VvWh  
average price 平均价格 l$Y7CIH  
average propensity to consume 平均消费倾向；一般消费倾向 %-:6#bz  
average propensity to save 平均储蓄倾向；一般储蓄倾向 8P'>%G<m  
average rate 平均率 Piz/vH6M}  
average revenue 平均收入；平均收益 d+fig{<b  
average stock 平均库存；平均存货 2,<!l(X  
average yearly rent 平均年租 =GjxqIv  
avoidance of double taxation 避免双重课税 )vk$]<$  
avoidance of tax 避税

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