一些有用的会计术语(也不知道发的地方对不对)A

A: 4!KUPgg  
A share Ａ股；甲类股份 ~<#!yRy>r  
abatement of tax 减税；减扣免税额 j5>3Td.  
ABN AMRO Bank N.V. 荷兰银行 v=I 'rx  
above-the-line expenditure 线上项目支出；经常预算支出 {m+(j (6-  
above-the-line receipt 线上项目收入；经常预算收入 o=VDO,eS  
ABSA Asia Limited 南非联合亚洲有限公司 7Z<ba^
r}  
absolute change 绝对数值变更 6>Szxkz  
absolute expenditure 实际开支 >A;9Ee"&  
absolute guideline figure 绝对准则数字 /?j vv&  
absolute interest 绝对权益 Lk|%2XGO&  
absolute order of discharge 绝对破产解除令 nE3'm[)  
absolute profit margin 绝对利润幅度 S20L@e"U  
absolute value 实值；绝对值 @eGJ_
J  
absolutely vested interest 绝对既得权益 2U;ImC1g  
absorbed cost 已吸收成本；已分摊成本 S @'fmjA'  
absorption 吸收；分摊；合并 &qP&=( $  
absorption rate 吸收率；摊配率；分摊率 u;qBW uO  
ACB Finance Limited 亚洲商业财务有限公司 xui.63/  
acceptable form of reciprocity 合理的互惠条件 0 ))W [  
acceptable rate 适当利率；适当汇率 ?xuhN G@  
acceptance agreement 承兑协议 J,k|_JO  
acceptance for honour 参加承兑 oopACE>  
acceptor 承兑人；接受人；受票人 g"iLhm`L  
acceptor for honour 参加承兑人 g0D(:_QXp:  
accident insurance 意外保险 ,!s;o6|*y  
Accident Insurance Association of Hong Kong 香港意外保险公会 \We\*7^E  
accident insurance scheme 意外保险计划 8 3wa{m:  
accident year basis 意外年度基准 ]%PQ3MT.  
accommodation 通融；贷款 (E*eq-8  
accommodation bill 通融票据；空头票据 8&"@6/)[  
accommodation party 汇票代发人 ,:QzF"MV  
account balance 帐户余额；帐户结余 O:Fnxp5@  
account book 帐簿 _8CE|<Cn  
account collected in advance 预收款项 m*MfGj(  
account current book 往来帐簿 / b_C9'S  
account of after-acquired property 事后取得的财产报告 (hn@+hc  
account of defaulter 拖欠帐目 6:(*
u{  
account payable 应付帐款 Iu`xe  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
S=
o1k  
account receivable 应收帐款 S6r$n  
account receivable report 应收帐款报表 q >|:mXR  
account statement 结单；帐单；会计财务报表 n~g,qEI;<x  
account title 帐户名称；会计科目 <QyJJQM  
accountant's report 会计师报告 *c+Kqz-  
Accountant's Report Rules 会计师报告规则 F`$V H^%V  
accounting and auditing procedure 会计与审计程序；会计与核数程序
$=iV)-  
Accounting Arrangements 《会计安排》 .}>DEpc:n  
accounting basis 会计基础 9o]h}Xc  
accounting by Official Receiver 破产管理署署长呈交的帐目 N{u4  
Accounting Circular 《会计通告》 1h.N &;vy  
accounting class 会计类别 L)cy&"L|  
accounting date 记帐日期；会计结算日期 pUs s_3  
accounting for money 款项核算 xi.L?"^/!  
Accounting Officer 会计主任 y-TS?5Dr]  
accounting period 会计报告期；会计期 L`$MOdF{_  
accounting policy 会计政策；会计方针 rVx%"_'*-  
accounting practice 会计惯例 #mNM5(o  
accounting principle 会计准则 i%8I (F  
accounting record 会计记录 w>:~Ev]  
accounting report 会计报告 ]e'Ol$3U9=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "?Eh_Dw  
Accounting Society of China 中国会计学会 S'NZb!1+  
accounting statement 会计报表 X/_e#H0  
accounting system 会计制度；会计系统 w~eF0{h  
accounting transaction 会计事项；帐务交易 QGYO{S  
accounting treatment 会计处理 ?X1vU0c  
accounting year 会计年度 uj_ OWre  
accretion 增值；添加 ~@x@uY$5  
accrual 应计项目；应累算数目
%8)GuxG*  
accrual basis 应计制；权责发生制 tTT./-*0  
accrual basis accounting 应计制会计；权责发生制会计 )pS1yYLj  
accrue 应累算；应计 )2|'
`  
accrued benefit 应累算利益 =#AeOqs( q  
accrued charges 应计费用 cvR|qHNX  
accrued cumulative preference share dividend 应累算的累积优先股股息 P| o_/BS  
accrued expenses 应累算费用 Lzzf`jN]  
accrued interest payable 应付利息；应计未付利息 ;hz"`{(JY  
accrued interest receivable 应收利息；应计未收利息 <|_/i/H  
accrued right 累算权益 L {6y]t7^  
accruing profit 应累算的利润 z:hY{/-  
accumulated fiscal reserve 累积财政储备 xHv<pza:  
accumulated profit 累积利润；滚存溢利 .D^=vuxt~  
accumulated reserve 累积储备 7(m4,l+(  
accumulation of surplus income 累积收益盈余 Vj7(6'Hg  
acquired assets 既得资产 f-N:  
acquisition 收购；购置；取得 W_NQi  
acquisition cost 购置成本 )S
MS<J  
acquisition expenses 购置费用 %t&5o>1C  
acquisition of 100% interest 收购全部股权 AR i_m  
acquisition of control 取得控制权 fA!uSqR$V  
acquisition of fixed assets 购置固定资产 jlV~-}QKb7  
acquisition of shell “买壳” h2 2-vX  
acquisition price 收购价 T-)Ur/qp  
act of God 天灾 @;iW)a_M  
acting partner 执事合伙人 KJ]:0'T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \Gh]$sp  
active partner 积极参与的合伙人 N@$g"w  
active trading 交投活跃  o*2TH2  
actual circulation 实际流通 sjpcz4|K  
actual cost 实际成本 bE-{ U/;  
actual expenditure 实际开支；实际支出 `B+P$K<X  
actual income 实际入息；实际收入；实际收益 wf!?'*  
actual market 现货市场 3;(6tWWLT  
actual price 现货价；实际价格 @|:_?  
actual profit 实际利润 #/NZ0IbHk  
actual quotation 实盘；实际价位；实际报价 b[<zT[.:  
actual year basis 按实际年度计算 DGl_SMJb  
actuals 实货 <KF|QE  
actuarial investigation 精算调查 (|_1ku3!  
actuarial principle 精算原则 #?)g?u%g=  
actuarial report 精算师报告 eHCLENLmB  
Actuarial Society of Hong Kong 香港精算学会 -s`/5kD  
actuarial valuation 精算师估值 gu%i|-}  
actuary 精算师 T:zM]%Xh  
ad referendum agreement 暂定协议；有待覆核的协定 Pr(@&:v:  
ad valorem duty 从价税；按值征税 `CC=?E  
ad valorem duty system 从价税制 @6UZC-M0  
ad valorem fee 从价费 Kd58'$  
ad valorem tariff 从价关税 Dg"szJ-   
additional allowance 额外免税额 >KvK'Mus/  
additional amount for unexpired risk 未过期风险的额外款额 PgGUs4[  
additional assessable profit 补加应评税利润 RPte[tq  
additional assessment 补加评税 3u4Q!U%(D  
additional commitment 额外承担 (Nk[ys}%*  
additional commitment vote 额外承担拨款 J 7G-qF\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -W<
1BJE  
additional dependent parent allowance 供养父母额外免税额 T_=WX_h $  
additional provision 额外拨款 r 1jt~0&K  
additional stamp duty 附加印花税 3)6-S  
additional tax 补加税罚款；补加税款 a!-J=\>9  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 <F(2D<d{;)  
adjudged bankrupt 被裁定破产 dFDf/tH  
adjudicated bankrupt 裁定破产人 Qubu;[0+a  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 qIQRl1Tw;V  
adjudication of bankruptcy 裁定破产；宣告破产 4oueLT(zc  
adjudication of insolvency 裁定无力偿还债务 Qni`k)4  
adjusted actual 经调整的实数；调整后的实数 ~6@`;s`[Y  
adjusted current assets 经调整的流动资产；调整后的流动资产 s</qT6@  
adjusted figure 经调整的数字；调整后的数额 :v;U7  
adjusted liabilities 经调整的负债；调整后的负债 YzQ1c~
+  
adjusted loss 经调整的亏损；调整后的亏损 %)?jaE}[  
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 f$:SacF  
adjusted profit 经调整的利润；调整后的利润 rzn,NFI  
adjusted surplus 经调整的盈余额；调整后的盈余额 }aR}ZzK/v  
adjusted value 经调整的价值；调整后的价值 xk% 62W  
adjustment 调整；修订；理算〔保险〕 {vCtp   
adjustment centre 调剂中心 matna  
adjustment lag 调整过程的时间差距；调整时差 $HsNV6  
adjustment mechanism 调整机制 _`&l46  
adjustment of loss 亏损调整 ]VLseF  
adjustment process 调整过程；调整程序 ?z&%VU"  
adjustment range 调整幅度 2~?E'  
administered exchange rate 受管制汇率 dCTyfXou[=  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 cPNc$^Y  
administration expenses 行政费用 y^`JWs,  
administration fee 手续费；行政费 ]lBCK  
administration in bankruptcy 破产管理 uHSnZ"#  
administration order 遗产管理令 -[ gT}{k!  
administrator 管理人；遗产管理人 n"6L\u  
administrator of the estate 遗产管理人 @;P ;i
I  
admission of debt 债项承认书 H4AT>}ri  
admission of proof 接纳债权证明 S* O. ?  
advance 放贷款项；垫付款项；预支款项；预付款项 *Z_4bR4Q  
advance account 暂支帐目；预付款帐户 ^zQI_ydG  
advance compensation 预付补偿金 xi(\=LbhY  
advance from shareholder 股东垫款 3S7"P$q  
advance pending reimbursement 预支以待日后付还 ($[+dR  
advanced economy 先进经济体系 I"vkfi#=  
advancement 预付；预付财产 0~^RHb.NA8  
advances warrant 垫款令 mA+:)?e5~  
advancing 贷出 +)"Rv%.  
adverse balance 逆差 m)Kg6/MV.  
adverse exchange 逆汇 "O4A&PJD  
advertisement addressed to shareholders 在报章刊登的致股东通告 \>- M&C  
advice for collection 托收通知书 !EhKg)y=  
advice of drawing 提款通知书；汇票通知书 X&?s:A  
advice of payment 付款通知 OpEH4X.Z  
Advisory Committee [Securities and Futures Commission] F9u?+y-xb  
谘询委员会〔证券及期货事务监察委员会〕 V+O,y9  
Advisory Committee on Diversification 经济多元化谘询委员会 Pp tuXq%U  
affidavit 誓章；遗产申报誓章 KaNs>[a8  
affidavit of no receipt 述明无收款的誓章 CC`_e^~y=F  
affiliate 联号；联营公司；附属公司 BA]$Fi.Mw  
affiliated company 附属公司；联号；联营公司 \}?X5X>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 LD}~]  
affordability 负担能力 l\*9rs:!  
African Development Bank [AfDB] 非洲开发银行 I'BhN#GhX  
after-acquired property 事后取得的财产 $}gMJG  
after-hours dealing 市后交易 !{t|z=Qg  
after-tax profit 税后盈利；税后利润；税后溢利 W-n4wIj"  
agency agreement 代理协议 Tn#Co$<  
agency expenses 代理机构的开支 3uqhYT;  
agency fee 代理费 @a?7D;+<  
Agency Law 《代理法》 MVsFi]-  
agent 代理人；承销人 rm,`M  
agent of company 公司代理人 <ukBAux,D  
agent's fee 代理人费；经纪费 Gs,:$Im  
aggregate 总计；总数；总体数字 EJ
9hgE  
aggregate amount 总款额；总额 x?+w8jSR  
aggregate assets and liabilities 总体资产与负债 DVL-qt\;n  
aggregate at constant price 按固定价格计算的总体数字 ,KW Q 6  
aggregate demand 总需求 xV)[C )6  
aggregate gross position 总持仓量 3N2dV6u  
aggregate limit 总限额 g4[VgmhJ  
aggregate of salaries tax 合计薪俸税 USz~l7Xs  
aggregate performance 总体表现；总体业绩 [X.bR$>  
aggregate supply 总体供应 rG-T Dm  
aggregate surplus 总盈余 _F;v3|`D@<  
aggregate total 整体总额 k2U*dn"9U  
aggregate value 总值；合计价值 `r`8N6NQ&]  
aggregated basis 合计基准 ZD
]1C~)  
aggregated net chargeable income 合计应课税入息实额 y2G Us&09  
aggregation 合并计算；合计；总和 Fm
L]|~  
aggregation of incomes of husband and wife 夫妇入息合并计算 Pb#M7=J/  
aggregation of property 财产的总和 5`QcPDp{z  
agio 差价；贴水 Q5+1'mzAB  
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》  x]+PWk  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7Q}pKq]P  
《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》 +3)r szb72  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment tJ\ $
%  
《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》 +WH\,E  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Iux3f+H  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ^,>w`8  
agreement for a settlement 授产协议 6p9fq3~7Y  
agreement for assignment 转让协议 e5|
lz.o;  
agreement for sale 售卖协议；买卖协议 .-KI,IU
 
agreement for sale and purchase 买卖协议 E(jZ Do  
agreement for the payment of interest 支付利息协议 D0D=;k   
agreement for the repayment of money 还款协议 > N~8#C  
agreement of reinsurance 再保险协议 JE?rp1.  
Agricultural Bank of China 中国农业银行 e8F]m`{_"  
air passenger departure tax 飞机乘客离境税 a5D
|#9  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 l|P"^;*zq  
airport tax 机场税  Aqyw  
alcohol duty 酒精税 u,sR2&Fe  
alienation 让与；让渡；转让 )6OD@<r{  
alimony 生活费；赡养费 kA:mB;:  
All Ordinaries Index [AOI] 所有普通股指数 #De>EQ%  
all risks 全险；综合险 sdFHr4  
All Sales Record for Stock Market 《股票市场成交报告》 s2;~FK#/  
Allied Capital Resources Limited 新联财务有限公司 V(MYReaPC]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 U'fP  
allocation letter 拨款信件 $|N6I  
allocation of fund 分配款项；预留款项 e97G]XLR  
allocation of profit 利润分配；溢利分配 Pq;OShU_  
allocation warrant 拨款令 Ar`+x5  
allotment 分配；配股 De?VZ2o9"  
allotment notice 股份配售通知；配股通知 C8U3+ s  
allotment of shares 股份分配 8<=^Rkz  
allowable 可获宽免；免税的 *WwM"NFHDd  
allowable business loss 可扣除的营业亏损 6d-\+t8  
allowable expenses 可扣税的支出 8Zr;n`~  
allowance 免税额；津贴；备抵；准备金 nBh+UT}  
allowance for debts 债项的免税额 Ez3fL&*  
allowance for depreciation by wear and tear 耗损折旧免税额 I652Fcj  
allowance for funeral expenses 殡殓费的免税额 ARKM[]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @)Qgy}*5  
allowance for repairs and outgoings 修葺及支出方面的免税额 K@JZ$  
allowance to debtor 给债务人的津贴 +jm,nM9  
alteration of capital 资本更改 0U '"@A \  
alternate trustee 候补受托人 l/.{F;3F  
amalgamation 合并 pSs*Z6c)@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 AZj&;!}  
ambit of charges 征税范围；收费范围 eV9U+]C`  
amended valuation 经修订的估值 O)'CU1vMb  
American Commodities Exchange 美国商品交易所 |Y9>kXMl  
American Express Bank Limited 美国运通银行 &V].,12x  
American Stock Exchange 美国证券交易所 CMt<oT6.?  
amortization 摊销 ){^J8]b7#  
amount due from banks 存放银行同业的款项 HW@wia  
amount due from banks abroad 存放海外银行同业的款项 CIudtY(:  
amount due from holding companies 控股公司欠款 :U6`
n  
amount due from local banks 存放本港银行同业的款项 (MwRe?Ih  
amount due to banks 银行同业的存款 19!?oeOU  
amount due to banks abroad 海外银行同业的存款 honh'j  
amount due to holding companies 控股公司存款 PDNl]?  
amount due to local banks 本港银行同业的存款 w"hd_8cO  
amount due to outport banks 外埠银行同业的存款 s8h*nZ)v  
amount for note issue 发行纸币的款额 YT\`R  
amount of bond 担保契据的款额 ,f }$FZ  
amount of consideration 代价款额 m,.Y:2?*V  
amount of contribution 供款数额 tl#sCf!c  
amount of indebtedness 负债款额 2+1ybOwb  
amount of principal of the loan 贷款本金额 '&IGdB I  
amount of rates chargeable 应征差饷数额 KC/O EJ`  
amount of share capital 股本额 )6"}M;v  
amount of sums assured 承保款额 1IXtu  
amount of variation 变动幅度 'eM0i[E+`  
amount of vote 拨款数额 ?qh-#,O9B  
amount payable 应付款额 fBSa8D3}`  
amount receivable 应收款额 ,i>`Urd  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 sSM"~_y\  
analysis 分析 5pQpzn=  
ancillary risk 附属风险 a4Q@sn;]  
annual account 周年帐目；周年帐目报表；年度决算；年结 SUS=sR/N  
annual accounting date 年结日期 Qqm?%7A1  
annual allowance 每年免税额；年积金；年度津贴；年津 \!u<)kkyT  
annual balance 年度余额 V_
7\VKR  
annual disposable income 每年可动用收入 N' hT
  
annual estimates 周年预算 & 3#7>
oQ  
annual fee 年费 \}Q=q$
)  
annual general meeting 周年大会 7KC>?F  
annual growth rate 年增率；每年增长率 ImXYI7PL  
annual long-term supplement 长期个案每年补助金 wQxI({k@  
annual pensionable emolument 可供计算退休金的年薪 <jh4P!\&j  
annual report 年报 lF}[ YL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 YxF@1_g  
annual return 周年报表；周年申报表；每年报税表格 `YhGd?uu$  
Annual Return Rules 《周年报表规则》 F8pA)!AH  
annual review of consumer prices 每年消费物价回顾 ASqYA1p.  
annual roll-forward basis 逐年延展方式 wZvv5:jKpu  
annual salary 年薪 X%Ok ">  
annual statement 年度报表；年度决算表 !%>RHh[  
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 qC`}vr|Z  
annuitant 年金受益人 *EWWN?d  
annuity 年金 ;1k&}v&  
annuity contract 年金合约 n!)$e;l  
annuity on human life 人寿年金 HTQZIm  
antecedent debt 先前的债项 ;V,
L_"/X  
ante-dated cheque 倒填日期支票 (< +A w7  
anticipated expenditure 预期开支 j=r1JV @  
anticipated net profit 预期纯利 t3<MoDe7`r  
anticipated revenue 预期收入 AtQ.H-8r  
anti-inflation measure 反通货膨胀措施 #&Hi0..y  
anti-inflationary stance 反通货膨胀立场 5m8u:6kQu  
apparent deficit 表面赤字 z33UER"  
apparent financial solvency 表面偿债能力 y:'Ns$+  
apparent partner 表面合伙人 o/pw=R/):  
application for personal assessment 个人入息课税申请书 CsZ~LQ=DB  
application of fund 资金应用 JFT$1^n  
application to release as liquidator and to destruct the books of accounts and documents )qy?x7   
申请免除清盘人职务及毁灭帐簿与文件 \jfK']P/H  
appointed actuary 委任精算师 Ht[$s40P  
appointed auditor 委任核数师；委任审计师 {4J.  
appointed trustee 委任的受托人 I~4z%UG  
appointer 委任人 BH:A]#_{  
apportioned pro rata 按比例分摊 /VYT](  
apportionment 分配；分摊 D$l!lRu8+L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K43%9=sM  
apportionment formula 分摊方程式 64B.7S88  
apportionment of estate duty 遗产税的分摊 2Q6;SF"Z  
appraisal 估价；评估 u)@:V)z  
appreciable growth 可观增长 A \/~u"Y  
appreciable impact 显着影响 `~XksyT  
appreciable increase 可观增长 {irc0gI  
appreciation 增值；升值 KqI:g*H'x7  
appreciation against other currencies 相对其他货币升值 "OLg2O^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q yqOtRk  
appreciation tax 增值税 A8-[EBkK  
appropriation 拨款；拨用；拨付 Wga2).j6  
appropriation account 拨款帐目 Oiib2Ov  
Appropriation Bill 拨款法案 AjK5x@\  
appropriation-in-aid system 补助拨款办法 QAkK5,`vV.  
approved assets 核准资产 od=hCQ1>  
approved basket stock 认可一篮子证券 r#z
cl)rbU  
approved budget 核准预算 V0;"Qa@q  
approved charitable donation 认可慈善捐款 cL9gaD$;)  
approved charitable institution 认可慈善机构 ?I+{S  
approved currency 核准货币；认可货币 a>47k{RSzE  
approved estimates 核准预算 m)A:w.
o  
approved estimates of expenditure 核准开支预算 [* <x)  
approved overseas insurer 核准海外保险人 a
2P)@R  
approved overseas trust company 核准海外信托公司 J 8 KiL  
approved pooled investment fund 核准汇集投资基金 gX"-3w  
approved provident fund scheme 认可公积金计划 |dR}S!fmG  
approved provision 核准拨款 L3b0e_8>R  
approved redeemable share 核准可赎回股份 [FBS|v#T  
approved regional stock 认可地区性证券 ,5W7a  
approved retirement scheme 认可退休金计划 Sr \y1nt  
approved subordinated loan 核准附属贷款 qA>#;UTp  
arbitrage 套戥；套汇；套利 oJA_"xp  
arbitrageur 套戥者；套汇者 t4oD> =,92  
arbitrary amount 临时款项 +u|"q+p  
arrangement 措施；安排；协定 Va )W[I  
arrears 欠款 h*R@ d  
arrears of pay 欠付薪酬 }u
ma<b  
arrears of revenue 逾期未收税款；逾期未收的帐项 !q&Td  
articles of association 组织章程；组织细则；组织章程细则 sU>IETo  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c^I^jg2v  
ascertainment of profit 确定利润 ==Egy:<:Q  
"Asia Clear" “亚洲结算系统” r;{$x  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 B@*b 9  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 C:Jfrg`  
Asian Development Fund [ADF] 亚洲发展基金 O50_qu33ju  
Asian dollar bond 亚洲美元债券 !7DDPJ~  
Asian dollar market 亚洲美元市场 0`"oR3JY  
Asian dollar rate 亚洲美元利率 'I>USl3hI  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 #1-WiweO  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -J3~j kf  
asked price 沽盘；喊价；索价；卖方报价 sJZ2e6?n  
assessable income 应评税入息 y'm!h?8  
assessable loss 应评税亏损 lpXGsKH2  
assessable profit 应评税利润 4'z)J1M  
assessable value 应评税值 i.^ytbH  
assessed profit 估定利润 _M%>Qm  
assessed value 经评估价值 1)k+v17]f5  
assessment 评税；评定；估价；评税单 Il [~  
assessment number 评税编号；估价编号 &{e ]S!D  
assessment of additional tax 补加税评税 +(2$YJ35  
assessment of performance 业绩评估；实绩评价 @<P2di  
Assessor 评税主任 ,NQ!d4~D  
asset price bubbles 资产价格泡沫 t#"0^$l=  
asset-backed securities 具资产保证的证券 [2-n*a(q  
assets accretion 资产增值 SOI=~BGd)  
assets and liabilities 资产与负债 %M`48TW)  
assets betterment statement 资产递增表；资产改进表 \2kLj2!  
assets lending 实物放款；有抵押贷款 K T0t4XPM  
assets of the company passing on the death 死者去世时转移的公司资产 +%YBa'Lk  
assets pledged as security for liabilities 用作负债抵押的资产 `,6|6.8#  
assets portfolio 资产投资组合 Zp)=l Td  
assets price 资产价格 y@!M<#SEzG  
assets quality 资产质素 g4A{RI  
assets realization 资产变现 RiQ]AsTtl  
assets refinancing arrangement 资产再集资安排 d@ K-Z
Mq  
assets securitization 资产证券化 d/R!x{$-f  
assets situated outside Hong Kong 在香港以外地方的资产 jh/,G5RM9  
assets stripping 削减资产；拆卖资产 K.xABKPVc  
assets value 资产值 y.A3hV%6b  
assignee 承让人 8;?4rrS  
assignment 转让；转让书；转让契 J$51z  
assignment of interest 权益转让 #DgHF*GG+>  
assignment of letters patent and trade mark 专利证书及商标转让
%_W4\  
assignment of property 物业转让；物业转让书 *,JE[M  
assignment right 转让权 $~1vXe  
assignor 转让人 9" q-Bb  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 AtJ{d^  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ai-s9r'MI?  
associate member 附属会员 _;03R{e*  
associated body corporate 相联法人团体 I6 ?(@,  
associated company 相联公司；联属公司
T^7Cv{[  
associated corporation 相联法团 os{ iY  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] jae9!Wi  
公认会计师公会〔英国〕 rD=D.1_   
Association of Futures Exchange Brokers 香港期货经纪协会 @#4-4.6I<x  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Ip'tB4Mq  
association of underwriters 承保人组织  ;v.[aq  
assumption of control 接管 ! $$>D"  
assurance 担保；保险；转易；转易书 zzZEX  
assurance of interest 权益的转易 &MSU<S?1  
at 19XX price 按一九ＸＸ年价格计算 \Sd8PGl*'  
at a discount 按赔价计算；按贴水价格计算；打折扣 U=bx30brh%  
at a premium 按溢价计算；按升水价格计算 ^+76^*0  
at call 通知付款；按通知 
)bFl-  
at constant market price 按固定市价计算 7Jlkn=9e:  
at constant price 按固定价格计算 \o!3TK"N  
at cost 按成本计算 To*+Z3Wd  
at current market price 按当时市价计算；按现时市价计算 mU-2s%X<.^  
at current price 按当时价格计算；按现时价格计算 -!XG>Z  
at factor cost 按要素成本计算；按生产要素成本计算 $/M-@3wro  
at money-of-the-day price 按付款当日价格计算 [1vm~w'  
at or better 按指定或较佳价位〔买卖指令〕 _uO$=4Sd  
at par 按面值计算；平价 kumV|$Y?kA  
at sight 见票即付 kxhsDD$@p  
at the close 按收市盘 ^^V3nT2rR3  
at the opening 按开市盘 2{h2]F  
attestation 见证；见证条款 6nk}k]Ji  
at-the-money option 平价期权 |E >h*Y  
attorney 受权人；受托代表人 Rv&"h_"t  
attornment 新拥有人承认书 ;NA5G:eQ  
attributable profit 可归属利润 sYS 8]JU  
attributable share value 可归属股份价值 X_2N9$},  
Auckland Stock Exchange 奥克兰证券交易所 kD#n/RBgf  
auction 拍卖 naaKAZ!S  
auctioneer 拍卖商 NIQ}A-b  
audit 审计；核数 G0 EXgq8  
Audit Commission 审计署 1)= H2
n4)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]  zjUQ]  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 \>5sW8P]H`  
audit review 帐目审查 ]00so`  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `&A`&-nc=  
audited account 审计帐目；经审计的帐目 zdwQpB,+^  
audited annual account 经审计的周年帐目 aE'nW_f  
audited balance sheet 经审计的资产负债表 sa+ JN^[X  
auditor 核数师；核数主任；审计师 lf`ULY4{  
auditor's certificate 核数师证明书；审计师证明书 STwGp<8  
auditor's report 核数师报告；审计师报告 )(]rUJ~+~A  
Aussie bond 澳元债券 qefp3&ls  
austerity budget 紧缩预算 w
<B S  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ]e
Pg6  
Australia All Ordinaries Index 澳洲所有普通股票指数 0hoMf=bb$  
Australian Dollar [AUD] 澳元 ^P9mJ:  
Australian Options Market 澳大利亚期权市场 dLYM )-H`>  
Australian Securities Commission 澳洲证券事务监察委员会 sR/Yv  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 T)e2IXGN  
Australian Stock Exchange 澳大利亚证券交易所 )r.Wge  
Austrian Schilling [ATS] 奥地利先令 y7pBcyWTE=  
authentication 认证；鉴证 JAHg_!  
authority to purchase 委托购买证；委购书 o*204BGB  
authorization 认可；核准；授权；授权书 |y7TYjg6  
authorization by direction 指示授权 gba1R  
authorization by instruction 指令授权 |WaWmp(pQ  
authorization by warrant 令状授权 6H0kY/quL|  
authorization of unit trust 单位信托的认可 -F/)-s6#!'  
authorized agent 指定代理人 ky|kg@n{  
authorized capital 法定资本 WblH}  
authorized clerk 出市员 U)'YR$2<
 
authorized dealer 认可交易商 (^~a1@f,J  
authorized financial institution 认可财务机构 B4un6-<i  
authorized fund 认可基金 \'=svJ   
authorized fund house 获授权的基金公司；认可基金公司 EJ {vJZO  
authorized institution 认可机构 (A2ga):Pk  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ]A[}:E 5}  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 @8c@H#H  
authorized insurer 获授权保险人；获认可承保人 "d-vs t5  
authorized investment 特准投资项目 )Jvo%Y  
authorized person 获授权人 JVg}XwR  
authorized representative 获授权代表 ]foS.D,  
authorized share capital 法定股本 .?#Q(eLj  
automated quotation system 自动报价系统 WS&a9!3;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] yUcU-pQ  
自动交易系统〔香港期货交易所有限公司〕 0>m$e(Z  
automatic adjustment mechanism 自动调整机制 X7*ossv  
automatic adjustment system 自动调整系统 R1hmJ  
Automatic Clearing House 自动票据交换所 GF@`~im  
automatic exchange rates accumulation system 自动化汇率累集系统 V9ZM4.,OCN  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %d:cC:`  
automatic teller machine [ATM] 自动柜员机 6-$95.Y2  
autopay 自动转帐 i*l=xW;bM  
available assets 可用资产 jKcl{',  
available fiscal reserve 现存财政储备 WTD86A  
available profit 可用利润 S9*68l  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ,V!Wo4M  
average 平均；平均数；海损  ~9YEb  
average basic salary 平均基本薪金 mb_6f:Qh3  
average consumer expenditure 平均消费开支；一般消费开支 @}^VA9ULK  
average cost 平均成本 a-#$T)mmfj  
average cost of land production 增辟土地平均成本 \Dr( /n  
average daily turnover 平均每日成交额 uYO$gRem  
average daily wage rate 平均每日工资率 q+qF;7dN@  
average expenditure pattern 平均开支模式 BQ,749^S  
average growth rate 平均增长率 18~jUYMV  
average net fixed assets 固定资产平均净值 H9;IA>  
average of relatives 相对价格平均数 M!hD`5.3  
average price 平均价格 ,y0 &E8Z  
average propensity to consume 平均消费倾向；一般消费倾向 N:KM8PZ&~  
average propensity to save 平均储蓄倾向；一般储蓄倾向 |d\1xTBLp  
average rate 平均率 5l,Lp'k  
average revenue 平均收入；平均收益 Q4Wz5n1yp7  
average stock 平均库存；平均存货 ( ?e Et&  
average yearly rent 平均年租 f\hQ>MLzt  
avoidance of double taxation 避免双重课税 mDt!b6N/  
avoidance of tax 避税

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