一些有用的会计术语(也不知道发的地方对不对)A

A: ({VBp[Mh  
A share Ａ股；甲类股份 Kc\'s65.]  
abatement of tax 减税；减扣免税额 {:X];A$  
ABN AMRO Bank N.V. 荷兰银行 ]e~^YZOs  
above-the-line expenditure 线上项目支出；经常预算支出 * _lo;  
above-the-line receipt 线上项目收入；经常预算收入 *SMPHWH[c  
ABSA Asia Limited 南非联合亚洲有限公司 F\rSYjMyk  
absolute change 绝对数值变更 @e0
skc  
absolute expenditure 实际开支 [s{:}ZuKc  
absolute guideline figure 绝对准则数字 Ur(o&,  
absolute interest 绝对权益 .6F3;bg R7  
absolute order of discharge 绝对破产解除令 U3K<@r  
absolute profit margin 绝对利润幅度 4Z9 3g{  
absolute value 实值；绝对值 mVAm^JK  
absolutely vested interest 绝对既得权益 J\$l3i/I  
absorbed cost 已吸收成本；已分摊成本 \X.=3lc&  
absorption 吸收；分摊；合并 'sBXH EZA]  
absorption rate 吸收率；摊配率；分摊率 z 2VCK@0  
ACB Finance Limited 亚洲商业财务有限公司 32LB*zc  
acceptable form of reciprocity 合理的互惠条件 N>Y50  
acceptable rate 适当利率；适当汇率 Z;'.pU~  
acceptance agreement 承兑协议 /j/%wT2m  
acceptance for honour 参加承兑 08?MS_  
acceptor 承兑人；接受人；受票人 Z*>/@J}  
acceptor for honour 参加承兑人 7U`S9DDwq  
accident insurance 意外保险 o>-v?Ug  
Accident Insurance Association of Hong Kong 香港意外保险公会 =DTOI  
accident insurance scheme 意外保险计划 e=UVsYNx  
accident year basis 意外年度基准 z\8yB`8b^  
accommodation 通融；贷款 MH;%Y"EI  
accommodation bill 通融票据；空头票据 {4aY}= -Q*  
accommodation party 汇票代发人 Q]5^Eiq8  
account balance 帐户余额；帐户结余 67\Ojl~(1  
account book 帐簿 H8]^f=  
account collected in advance 预收款项 %O=V4%"m\  
account current book 往来帐簿 Z"|P(]A  
account of after-acquired property 事后取得的财产报告 xM//]  
account of defaulter 拖欠帐目 nSQ}yqM)  
account payable 应付帐款 sLi//P?:t  
account payee only [A/C payee only] 只可转帐；存入收款人帐户
&N_c-@2O  
account receivable 应收帐款 7QiCZcb\  
account receivable report 应收帐款报表 eu]iwOc&p  
account statement 结单；帐单；会计财务报表 '
 VEr4&  
account title 帐户名称；会计科目 U.7y8#qf3R  
accountant's report 会计师报告 `N.$LY;8  
Accountant's Report Rules 会计师报告规则 {3(.c, q@  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Z;~[@7`  
Accounting Arrangements 《会计安排》 
<ii1nz  
accounting basis 会计基础 E5
BgQ5'  
accounting by Official Receiver 破产管理署署长呈交的帐目 '
b?.\Bm;  
Accounting Circular 《会计通告》 `h9)`*  
accounting class 会计类别 &f<1=2dm  
accounting date 记帐日期；会计结算日期 o$`kpr  
accounting for money 款项核算 UnWGMo?JEi  
Accounting Officer 会计主任 
J1p75c%  
accounting period 会计报告期；会计期 jc.
JX
_/  
accounting policy 会计政策；会计方针 B%J%TR_  
accounting practice 会计惯例 8Cs
$NUU  
accounting principle 会计准则 0yC`9g)(  
accounting record 会计记录 :-\ yy  
accounting report 会计报告 /3[9{r  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {ogZT7w}  
Accounting Society of China 中国会计学会 0 {JK4]C  
accounting statement 会计报表 Kxl,] |e>  
accounting system 会计制度；会计系统 gGX0+L@E  
accounting transaction 会计事项；帐务交易 _/ }6  
accounting treatment 会计处理 ]AA%J@  
accounting year 会计年度 3[=`uO0\7  
accretion 增值；添加 aR)en{W  
accrual 应计项目；应累算数目 V9E6W*IE  
accrual basis 应计制；权责发生制 H[7cA9FI  
accrual basis accounting 应计制会计；权责发生制会计 x:?a;muf  
accrue 应累算；应计 '#N5i  
accrued benefit 应累算利益 Hg9.<|+yo  
accrued charges 应计费用 _0W;)v  
accrued cumulative preference share dividend 应累算的累积优先股股息 |[37:m  
accrued expenses 应累算费用 p + l_MB  
accrued interest payable 应付利息；应计未付利息 3U~lI&  
accrued interest receivable 应收利息；应计未收利息 O GFE*  
accrued right 累算权益 ~`\9Q  
accruing profit 应累算的利润 y2#>c*  
accumulated fiscal reserve 累积财政储备 E!I  
accumulated profit 累积利润；滚存溢利 {y^|ET7  
accumulated reserve 累积储备 )jk1S  
accumulation of surplus income 累积收益盈余 5{FM#@  
acquired assets 既得资产 [Yy\>  
acquisition 收购；购置；取得
B80odU&  
acquisition cost 购置成本 9vp%6[  
acquisition expenses 购置费用 PyMVTP4  
acquisition of 100% interest 收购全部股权 `B'4"=(  
acquisition of control 取得控制权 -H4+ur JJ  
acquisition of fixed assets 购置固定资产 =\Vu=I  
acquisition of shell “买壳” O*rmD<L$  
acquisition price 收购价 v<%kd[N  
act of God 天灾 >I
d!I  
acting partner 执事合伙人 '8l yj&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 +qdIj] v  
active partner 积极参与的合伙人 N2tkCkl^x9  
active trading 交投活跃 Y%/ YFO2vb  
actual circulation 实际流通 MV<!<Qmj  
actual cost 实际成本 i$bzdc#s  
actual expenditure 实际开支；实际支出 {,Bb"0 \  
actual income 实际入息；实际收入；实际收益 L-z;:Ztk  
actual market 现货市场 fQQsb 5=i  
actual price 现货价；实际价格 "X5_-l  
actual profit 实际利润 6)wy^a|pb  
actual quotation 实盘；实际价位；实际报价 i-k >U}[%  
actual year basis 按实际年度计算 t$K@%yU2  
actuals 实货 SH vaV[C  
actuarial investigation 精算调查 ;vJ\]T ml  
actuarial principle 精算原则 2Io6s'  
actuarial report 精算师报告 Ns2,hQFc  
Actuarial Society of Hong Kong 香港精算学会 m4"N+_j  
actuarial valuation 精算师估值 3ximNQ}S  
actuary 精算师 9k\)tWe  
ad referendum agreement 暂定协议；有待覆核的协定 x7.QL?qR.  
ad valorem duty 从价税；按值征税 5pM&h~M
 
ad valorem duty system 从价税制 (LRM~5KVg  
ad valorem fee 从价费 Vd%v_Ek  
ad valorem tariff 从价关税 _r\$NgJIM  
additional allowance 额外免税额 ;P;"F21^>  
additional amount for unexpired risk 未过期风险的额外款额 e"fN~`NhY  
additional assessable profit 补加应评税利润 "!%wh6`>Md  
additional assessment 补加评税 [7gYd+s  
additional commitment 额外承担 ?GO SeV  
additional commitment vote 额外承担拨款 SE^j=1  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 j,C,5l=  
additional dependent parent allowance 供养父母额外免税额 j0iAU1~_VX  
additional provision 额外拨款 |DE%SVZB  
additional stamp duty 附加印花税 :xFu_%7  
additional tax 补加税罚款；补加税款 hIuMHq7h  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .hX0c"f
]b  
adjudged bankrupt 被裁定破产 V uG?B{  
adjudicated bankrupt 裁定破产人 ]cm6 |`pz  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Xnv@H:$mxk  
adjudication of bankruptcy 裁定破产；宣告破产 (#6AKr9K  
adjudication of insolvency 裁定无力偿还债务 5LX8:~y  
adjusted actual 经调整的实数；调整后的实数 fB~O |g  
adjusted current assets 经调整的流动资产；调整后的流动资产 ebN(05ZV  
adjusted figure 经调整的数字；调整后的数额 oZvA~]x9\  
adjusted liabilities 经调整的负债；调整后的负债 V@D]bV@4  
adjusted loss 经调整的亏损；调整后的亏损 Vd+td;9(  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 u5w&X8x  
adjusted profit 经调整的利润；调整后的利润 .
xGo\aD  
adjusted surplus 经调整的盈余额；调整后的盈余额 e}42/>}#D  
adjusted value 经调整的价值；调整后的价值 M{?.hq  
adjustment 调整；修订；理算〔保险〕 |h&<_9  
adjustment centre 调剂中心 "l@A[@R  
adjustment lag 调整过程的时间差距；调整时差 qoj^_s6  
adjustment mechanism 调整机制 /!3ZWXY\  
adjustment of loss 亏损调整 D|d4:;7  
adjustment process 调整过程；调整程序 7
\A4vUI3  
adjustment range 调整幅度 *Jvxs R'a1  
administered exchange rate 受管制汇率 p%q.*trUb9  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _eJXi,  
administration expenses 行政费用 x\hWyY6J[  
administration fee 手续费；行政费 '>j<yaD'  
administration in bankruptcy 破产管理 v6s\Z\v)Q`  
administration order 遗产管理令 :qK
F58W  
administrator 管理人；遗产管理人 }q%jO  
administrator of the estate 遗产管理人 2_;]  
admission of debt 债项承认书 nPcS3!7B#  
admission of proof 接纳债权证明  i"vawxm  
advance 放贷款项；垫付款项；预支款项；预付款项 4YszVT-MU~  
advance account 暂支帐目；预付款帐户 EgTFwEj  
advance compensation 预付补偿金 bfgz1 `u  
advance from shareholder 股东垫款 ao#!7F  
advance pending reimbursement 预支以待日后付还 M[, D *  
advanced economy 先进经济体系 4% HGMr  
advancement 预付；预付财产 AL$W+')  
advances warrant 垫款令 bGv*-;*  
advancing 贷出 L#D9@V'z  
adverse balance 逆差 *q0`})IQ  
adverse exchange 逆汇 o`bo#A  
advertisement addressed to shareholders 在报章刊登的致股东通告 #HeM,;Xp  
advice for collection 托收通知书 q-3]jHChh  
advice of drawing 提款通知书；汇票通知书 2fJ{LC  
advice of payment 付款通知 v:KX9A.  
Advisory Committee [Securities and Futures Commission] b'i'GJBQ+$  
谘询委员会〔证券及期货事务监察委员会〕 .~3kGf":  
Advisory Committee on Diversification 经济多元化谘询委员会 CRFCqmevR  
affidavit 誓章；遗产申报誓章 v"Me{+  
affidavit of no receipt 述明无收款的誓章 EYL]TeS  
affiliate 联号；联营公司；附属公司 \PpXL*.  
affiliated company 附属公司；联号；联营公司 7K&}C;+  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 OL3UgepF  
affordability 负担能力 /aZE,IeEz  
African Development Bank [AfDB] 非洲开发银行 <FY&h#  
after-acquired property 事后取得的财产 N{8"s&  
after-hours dealing 市后交易 >1 @Ltvm  
after-tax profit 税后盈利；税后利润；税后溢利 `
)32&\  
agency agreement 代理协议 BQ#3QL't  
agency expenses 代理机构的开支 AUfS-  
agency fee 代理费 #EbGL])F}  
Agency Law 《代理法》 s5l3V2k  
agent 代理人；承销人 Jf7frzw  
agent of company 公司代理人 [*8Y'KX <  
agent's fee 代理人费；经纪费 8tLHr@%%  
aggregate 总计；总数；总体数字 YOyp|%!  
aggregate amount 总款额；总额 ZK6Hvc0  
aggregate assets and liabilities 总体资产与负债 o0ZIsrr  
aggregate at constant price 按固定价格计算的总体数字 0DNU,u  
aggregate demand 总需求 #^6^  
aggregate gross position 总持仓量 -Ep!- a  
aggregate limit 总限额 Z%}4bJ  
aggregate of salaries tax 合计薪俸税 B0d%c&N${  
aggregate performance 总体表现；总体业绩 G@gh#[b  
aggregate supply 总体供应 <},1Ncl  
aggregate surplus 总盈余 x4m 5JDC  
aggregate total 整体总额 O:Va&Cyj*  
aggregate value 总值；合计价值 I"@p aLZ  
aggregated basis 合计基准 q"akrI38  
aggregated net chargeable income 合计应课税入息实额 ['cz;2{:W  
aggregation 合并计算；合计；总和 KOey8tB)1  
aggregation of incomes of husband and wife 夫妇入息合并计算 %-+j
  
aggregation of property 财产的总和 GIT#<+"  
agio 差价；贴水 IG< H"tQ  
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》 J8?2R^;{  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment n9%]-s\Hn  
《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》 5t\HJ`C1Z  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment u%u&F^y  
《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》 _;hf<|c  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment OfTfNhpK  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ACg;CTBb  
agreement for a settlement 授产协议 prtK:eGe2  
agreement for assignment 转让协议 }7ehF6  
agreement for sale 售卖协议；买卖协议 TVaA>]Fv  
agreement for sale and purchase 买卖协议 kA4@`YCl  
agreement for the payment of interest 支付利息协议 ,2L$G&?  
agreement for the repayment of money 还款协议 X32C}4-B  
agreement of reinsurance 再保险协议 gl{B=NN  
Agricultural Bank of China 中国农业银行 a 7#J2r  
air passenger departure tax 飞机乘客离境税 1l5JP|x  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 d"E^SBO&  
airport tax 机场税 0*8TS7.3  
alcohol duty 酒精税 C!+I>J{4f  
alienation 让与；让渡；转让 qmglb:"  
alimony 生活费；赡养费 xCXQ<77  
All Ordinaries Index [AOI] 所有普通股指数 Ooc\1lX  
all risks 全险；综合险 tIc 7:th  
All Sales Record for Stock Market 《股票市场成交报告》 P
T'MNH  
Allied Capital Resources Limited 新联财务有限公司 >oGiIYq  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 O^Q,-=tA\  
allocation letter 拨款信件 c6&Q^p|CF  
allocation of fund 分配款项；预留款项 0 Y>M=|  
allocation of profit 利润分配；溢利分配 !E2W\chi  
allocation warrant 拨款令 ` qUX.  
allotment 分配；配股 o.m:3!RW  
allotment notice 股份配售通知；配股通知 B(_WZa!  
allotment of shares 股份分配 k()$:-V  
allowable 可获宽免；免税的 0|c}p([~  
allowable business loss 可扣除的营业亏损 !m;H@KR{  
allowable expenses 可扣税的支出 ml6u1+v5  
allowance 免税额；津贴；备抵；准备金 Ag9?C*  
allowance for debts 债项的免税额 OGOND,/R?/  
allowance for depreciation by wear and tear 耗损折旧免税额 ]y#3@  
allowance for funeral expenses 殡殓费的免税额 _,haD)1g~  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }!p`1]gem  
allowance for repairs and outgoings 修葺及支出方面的免税额 NI aFI(  
allowance to debtor 给债务人的津贴 ;=4Xz\2  
alteration of capital 资本更改 *bd[S0l  
alternate trustee 候补受托人 $,3J7l3  
amalgamation 合并 u JY)4T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -C-yQ.>\T#  
ambit of charges 征税范围；收费范围 :YP#  
amended valuation 经修订的估值 d\]Yk]r  
American Commodities Exchange 美国商品交易所 ;Hmp f0$  
American Express Bank Limited 美国运通银行 L\%orLEmK  
American Stock Exchange 美国证券交易所 0.TaXb
i  
amortization 摊销 v6GPS1:a  
amount due from banks 存放银行同业的款项 i#/]KsSp  
amount due from banks abroad 存放海外银行同业的款项 !| #83  
amount due from holding companies 控股公司欠款 Jrxz'9qRG  
amount due from local banks 存放本港银行同业的款项 &@% $2O.3  
amount due to banks 银行同业的存款 Qm4o7x{q  
amount due to banks abroad 海外银行同业的存款 A1"SLFY  
amount due to holding companies 控股公司存款 i/H+xrCK  
amount due to local banks 本港银行同业的存款 kD5!}+y  
amount due to outport banks 外埠银行同业的存款 |'d>JT:  
amount for note issue 发行纸币的款额 ^uBxgWIC  
amount of bond 担保契据的款额 ? *>]")[>  
amount of consideration 代价款额 *.#oxcll  
amount of contribution 供款数额 >UDd @  
amount of indebtedness 负债款额 ~PnTaAPJ  
amount of principal of the loan 贷款本金额 Fv74bC%  
amount of rates chargeable 应征差饷数额 h[o6-f<D  
amount of share capital 股本额 zZ=pP5y8  
amount of sums assured 承保款额 #bX9Tu0  
amount of variation 变动幅度 99xEm  
amount of vote 拨款数额 -fS.9+k0/  
amount payable 应付款额 EV pi^>M  
amount receivable 应收款额 #|[ M?3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6eFp8bANN#  
analysis 分析 ^r6!l.  
ancillary risk 附属风险 ;&V s4  
annual account 周年帐目；周年帐目报表；年度决算；年结 >J9oH=S6  
annual accounting date 年结日期 }%7NF*  
annual allowance 每年免税额；年积金；年度津贴；年津 Ep9W-n?}  
annual balance 年度余额 "]K>j'^Zs<  
annual disposable income 每年可动用收入 MN^Aw9U  
annual estimates 周年预算 `d7n?|pD  
annual fee 年费 Zf$Np50@(  
annual general meeting 周年大会 V!v:]E  
annual growth rate 年增率；每年增长率 '2^7-3_1  
annual long-term supplement 长期个案每年补助金 t>=fTkB  
annual pensionable emolument 可供计算退休金的年薪 &i+Ce  
annual report 年报 7x);x/#8Z  
Annual Report on the Consumer Price Index 《消费物价指数年报》 kF(n!2"W  
annual return 周年报表；周年申报表；每年报税表格 7lV.[&aKW  
Annual Return Rules 《周年报表规则》 %yBB?cp+_  
annual review of consumer prices 每年消费物价回顾 #7ohQrP  
annual roll-forward basis 逐年延展方式 U_x)#,4  
annual salary 年薪 2c6g>?  
annual statement 年度报表；年度决算表 #Cpd9|  
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 @+3kb.P%7  
annuitant 年金受益人 .p0Clr!  
annuity 年金 HY)-/  
annuity contract 年金合约 *(C(tPhC  
annuity on human life 人寿年金 HK`I\,K  
antecedent debt 先前的债项 ZKHG!`X0  
ante-dated cheque 倒填日期支票 pRkP~ZISU  
anticipated expenditure 预期开支 )nL`H^  
anticipated net profit 预期纯利 fU=B4V4@  
anticipated revenue 预期收入 Mmpfto%i  
anti-inflation measure 反通货膨胀措施 _XCOSomL`  
anti-inflationary stance 反通货膨胀立场 >
pI;%'  
apparent deficit 表面赤字 hxQqa 0B  
apparent financial solvency 表面偿债能力 3k#~yaoI  
apparent partner 表面合伙人 ]vwW]O7
  
application for personal assessment 个人入息课税申请书 i&{DOI%w  
application of fund 资金应用 Cj~'Lhmv'T  
application to release as liquidator and to destruct the books of accounts and documents }=c85f~i  
申请免除清盘人职务及毁灭帐簿与文件 {~Rk2:gx  
appointed actuary 委任精算师 aDO!  
appointed auditor 委任核数师；委任审计师 y=?)n\f  
appointed trustee 委任的受托人 ;>n,:355L  
appointer 委任人 AGLscf.  
apportioned pro rata 按比例分摊 % qV 6  
apportionment 分配；分摊 eek7=Z  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |{CfWSB7~@  
apportionment formula 分摊方程式 8Z(Mvq]f&  
apportionment of estate duty 遗产税的分摊 :q#Xq;Wp  
appraisal 估价；评估 6I@h9uIsze  
appreciable growth 可观增长 n{6G"t:^l  
appreciable impact 显着影响 !pD*p)`s  
appreciable increase 可观增长 BD(Z5+EU1  
appreciation 增值；升值 y;s`P.  
appreciation against other currencies 相对其他货币升值 ~\J}Kqg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tH-C8Qxy  
appreciation tax 增值税 ,^uEYT}j  
appropriation 拨款；拨用；拨付 RzWXKBI\E]  
appropriation account 拨款帐目 z^T`x_mF  
Appropriation Bill 拨款法案 IiG6<|d8H  
appropriation-in-aid system 补助拨款办法 oYukLr  
approved assets 核准资产 @Y1s$,=xB  
approved basket stock 认可一篮子证券 EK4d_L]I  
approved budget 核准预算 sBcPq SMby  
approved charitable donation 认可慈善捐款 V4_=<W  
approved charitable institution 认可慈善机构 P9T}S  
approved currency 核准货币；认可货币 17`1SGZ  
approved estimates 核准预算 e)(wss+d7P  
approved estimates of expenditure 核准开支预算 nDHTV!]<  
approved overseas insurer 核准海外保险人 D8$G`~hD  
approved overseas trust company 核准海外信托公司 @nux9MX
<9  
approved pooled investment fund 核准汇集投资基金 v%q0OX>9X"  
approved provident fund scheme 认可公积金计划 <yd{tD$A*  
approved provision 核准拨款 3\XU_Xs(]  
approved redeemable share 核准可赎回股份 *s:(j
Dlv  
approved regional stock 认可地区性证券 r-Pkfy(  
approved retirement scheme 认可退休金计划 %44leINx  
approved subordinated loan 核准附属贷款 UEguF&  
arbitrage 套戥；套汇；套利 ljb7oA3cP4  
arbitrageur 套戥者；套汇者 [PDNwh0g5  
arbitrary amount 临时款项 Q\ 0cvmU  
arrangement 措施；安排；协定 #3gp6*R  
arrears 欠款 dw*_(ys  
arrears of pay 欠付薪酬 XCBL}pNkR  
arrears of revenue 逾期未收税款；逾期未收的帐项 g"}%2~Urf  
articles of association 组织章程；组织细则；组织章程细则 0$ S8fF@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 NxsBX:XDn  
ascertainment of profit 确定利润 >U[j]V]  
"Asia Clear" “亚洲结算系统” %^ !,t:d  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 JU)dr4S?  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5yP\I+Fm  
Asian Development Fund [ADF] 亚洲发展基金 )v.=jup[  
Asian dollar bond 亚洲美元债券 MB]<Dyj,  
Asian dollar market 亚洲美元市场 8|\8O@  
Asian dollar rate 亚洲美元利率 a6uJYhS~  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 eQ]~dA8>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 0eDHu  
asked price 沽盘；喊价；索价；卖方报价 m)'=G%y  
assessable income 应评税入息 $w`=z<2yo1  
assessable loss 应评税亏损 )8$=C#qC[  
assessable profit 应评税利润 ^G}47(  
assessable value 应评税值 Pu"P9  
assessed profit 估定利润 1pgU}sR
k  
assessed value 经评估价值 (&F ,AY3A  
assessment 评税；评定；估价；评税单 ZZzMO6US0  
assessment number 评税编号；估价编号 2QyV%wz  
assessment of additional tax 补加税评税 Qo{/@  
assessment of performance 业绩评估；实绩评价 *^VRGfpb
 
Assessor 评税主任 DK:o]~n  
asset price bubbles 资产价格泡沫 q1d}{DU  
asset-backed securities 具资产保证的证券 9,:l8  
assets accretion 资产增值 kY-N>E:  
assets and liabilities 资产与负债 Z/Dx,zIR  
assets betterment statement 资产递增表；资产改进表 ;'#8tGv=  
assets lending 实物放款；有抵押贷款 woGAf)vV#  
assets of the company passing on the death 死者去世时转移的公司资产 0"28'  
assets pledged as security for liabilities 用作负债抵押的资产 7`DBS^O]dG  
assets portfolio 资产投资组合 $#9;)8J  
assets price 资产价格 .uMn0PE   
assets quality 资产质素 o<pf#tifv  
assets realization 资产变现 +|n*b  
assets refinancing arrangement 资产再集资安排 JR@`2YP-  
assets securitization 资产证券化 hG12ZZD  
assets situated outside Hong Kong 在香港以外地方的资产 /rnu<Q#iH  
assets stripping 削减资产；拆卖资产 f'EuY17w  
assets value 资产值 0dE@c./R i  
assignee 承让人 VJ]JjB j  
assignment 转让；转让书；转让契 CVL3VT1j0  
assignment of interest 权益转让 42$VhdG  
assignment of letters patent and trade mark 专利证书及商标转让 -"'j7t:  
assignment of property 物业转让；物业转让书 F%@aB<Nu  
assignment right 转让权 BBwy,\o#  
assignor 转让人 \J
e0CD=e`  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 3q\,$*D.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 KBx6NU?;PO  
associate member 附属会员 ^:^9l1]  
associated body corporate 相联法人团体 eg;~zv  
associated company 相联公司；联属公司 FQ<Ju.  
associated corporation 相联法团 [+n*~
  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] o,AAC
  
公认会计师公会〔英国〕 aBNc(
?ri  
Association of Futures Exchange Brokers 香港期货经纪协会 dxMOn  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 jCOIuw  
association of underwriters 承保人组织 oAODp!_c  
assumption of control 接管 #S!)JM|4wk  
assurance 担保；保险；转易；转易书 '7hu 2i5  
assurance of interest 权益的转易 n|9-KTe7|*  
at 19XX price 按一九ＸＸ年价格计算 :LF?  
at a discount 按赔价计算；按贴水价格计算；打折扣 {?}E^5Z*g  
at a premium 按溢价计算；按升水价格计算 0zmE>/O+
 
at call 通知付款；按通知 Z>:NPZODf  
at constant market price 按固定市价计算 Vc&!OE  
at constant price 按固定价格计算 p6>Svcc  
at cost 按成本计算 6t[+pL\b  
at current market price 按当时市价计算；按现时市价计算 7)`nD<j5  
at current price 按当时价格计算；按现时价格计算  mHdA2  
at factor cost 按要素成本计算；按生产要素成本计算 i&bA2p3+d  
at money-of-the-day price 按付款当日价格计算 S&Zm0Ku  
at or better 按指定或较佳价位〔买卖指令〕 vlmB`T  
at par 按面值计算；平价 qouhuH_WtJ  
at sight 见票即付 %Nlt H/I  
at the close 按收市盘 M?Y;a5{  
at the opening 按开市盘 n'n/Tu   
attestation 见证；见证条款 ;K:zmH  
at-the-money option 平价期权 bzBEX mC  
attorney 受权人；受托代表人 x<tb  
attornment 新拥有人承认书 s~ a"4~f  
attributable profit 可归属利润 ^}/PGG\~r  
attributable share value 可归属股份价值 le|~BG hL  
Auckland Stock Exchange 奥克兰证券交易所 89pEfl j2  
auction 拍卖 %g{X?  
auctioneer 拍卖商 h7G"G"  
audit 审计；核数 _|kxY'_[8  
Audit Commission 审计署 J=9FRC  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] P{kur} T  
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〕 /M1ob:m  
audit review 帐目审查 j4gF;-m<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 N.,X<G.H  
audited account 审计帐目；经审计的帐目 %(3|R@G.  
audited annual account 经审计的周年帐目 DE}K~}sbd  
audited balance sheet 经审计的资产负债表 +\d56j+D  
auditor 核数师；核数主任；审计师 I8
hz(2jI  
auditor's certificate 核数师证明书；审计师证明书 Aza /6OL  
auditor's report 核数师报告；审计师报告 sBj(Qd  
Aussie bond 澳元债券 yj 3cyLXw  
austerity budget 紧缩预算 5d Eh7XL  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 SYAyk  
Australia All Ordinaries Index 澳洲所有普通股票指数 Pr':51(  
Australian Dollar [AUD] 澳元 Q{sH3Y#l  
Australian Options Market 澳大利亚期权市场 deBY5|  
Australian Securities Commission 澳洲证券事务监察委员会 wN_Vfb  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 MU@UfB|;u  
Australian Stock Exchange 澳大利亚证券交易所 44ek IV+?  
Austrian Schilling [ATS] 奥地利先令 W9 GxXPA  
authentication 认证；鉴证 g
X@HO|.t  
authority to purchase 委托购买证；委购书 >?2M }TV3  
authorization 认可；核准；授权；授权书 1g
L2ia  
authorization by direction 指示授权 q6McGHT  
authorization by instruction 指令授权 oR)Jznmi}  
authorization by warrant 令状授权 .F98G/s  
authorization of unit trust 单位信托的认可 TV)h`\|Z*  
authorized agent 指定代理人 M'7fO3&|  
authorized capital 法定资本 M8MRoA6F  
authorized clerk 出市员 k^3>Y%^1  
authorized dealer 认可交易商 fiK6@,  
authorized financial institution 认可财务机构 }"nItcp.1  
authorized fund 认可基金 YqhAZp<  
authorized fund house 获授权的基金公司；认可基金公司 xK *b1CB  
authorized institution 认可机构 Qf~vZtJ+J  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~Z\8UsVN  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 c,np2myd  
authorized insurer 获授权保险人；获认可承保人 u@Ih GME  
authorized investment 特准投资项目 \pa"%c)  
authorized person 获授权人 ]R+mKUZ9  
authorized representative 获授权代表 {2O1"|s ,  
authorized share capital 法定股本 gh/EU/~d  
automated quotation system 自动报价系统 a@_4PWzF:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] f%is~e~wc  
自动交易系统〔香港期货交易所有限公司〕 [<Mx2<8f  
automatic adjustment mechanism 自动调整机制 2%DSUv:H%  
automatic adjustment system 自动调整系统 vv72x]  
Automatic Clearing House 自动票据交换所 x,=&JtKVc  
automatic exchange rates accumulation system 自动化汇率累集系统 ;5]Lf$tZ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 i?p$H0bn  
automatic teller machine [ATM] 自动柜员机 |kyX3~  
autopay 自动转帐 ~8q)^vm>f?  
available assets 可用资产 q}i
]'7  
available fiscal reserve 现存财政储备 tURu0`](  
available profit 可用利润 5bRJS70M  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 G)EU_UE9  
average 平均；平均数；海损 8zZvht*  
average basic salary 平均基本薪金 3@etRd;]Kr  
average consumer expenditure 平均消费开支；一般消费开支 \\iQEy<i  
average cost 平均成本 &PR5q
7  
average cost of land production 增辟土地平均成本 ]~Rho_mq#  
average daily turnover 平均每日成交额 JrJo|0Q  
average daily wage rate 平均每日工资率 kKaE=H-x  
average expenditure pattern 平均开支模式 Vh'P&W?[  
average growth rate 平均增长率 S]}nm  
average net fixed assets 固定资产平均净值 %|s;C  
average of relatives 相对价格平均数 }n]
Ng]KM`  
average price 平均价格 EuZ<quwWg  
average propensity to consume 平均消费倾向；一般消费倾向 @:oXN]+ _  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Ot4 Z{mA  
average rate 平均率 b)6D_Az7c  
average revenue 平均收入；平均收益 %R}qg6dL  
average stock 平均库存；平均存货 , Rk9N  
average yearly rent 平均年租 OV1_|##LC  
avoidance of double taxation 避免双重课税 0z`a1 %U  
avoidance of tax 避税

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