一些有用的会计术语(也不知道发的地方对不对)A

A: 4 ;Qlu  
A share Ａ股；甲类股份 6VD1cb\lF  
abatement of tax 减税；减扣免税额 elJ)4Em  
ABN AMRO Bank N.V. 荷兰银行 4VN aq<8  
above-the-line expenditure 线上项目支出；经常预算支出 ]43[6Im  
above-the-line receipt 线上项目收入；经常预算收入 nW\(IkX\  
ABSA Asia Limited 南非联合亚洲有限公司 "Clz'J]{  
absolute change 绝对数值变更 x4Rk<Th"o  
absolute expenditure 实际开支 m9M FwfZ  
absolute guideline figure 绝对准则数字 &R+#W  
absolute interest 绝对权益 O`FqD{@V  
absolute order of discharge 绝对破产解除令 ;??ohA"{5  
absolute profit margin 绝对利润幅度 (yQ 5`  
absolute value 实值；绝对值 eX&Gw{U-f  
absolutely vested interest 绝对既得权益 6FfOH<\z6i  
absorbed cost 已吸收成本；已分摊成本 =fc:6JR  
absorption 吸收；分摊；合并 _BnTv$.P  
absorption rate 吸收率；摊配率；分摊率 B~r}c4R{7  
ACB Finance Limited 亚洲商业财务有限公司 x)5V.q  
acceptable form of reciprocity 合理的互惠条件 eR']#Q46{T  
acceptable rate 适当利率；适当汇率 5,+\`!g  
acceptance agreement 承兑协议 )"@t6.  
acceptance for honour 参加承兑 .M|>u_<Qd  
acceptor 承兑人；接受人；受票人 Y5A~E#zw  
acceptor for honour 参加承兑人 @b!"joEy  
accident insurance 意外保险 U`R;P-  
Accident Insurance Association of Hong Kong 香港意外保险公会 }|8*sk#[  
accident insurance scheme 意外保险计划 "i'bTVs  
accident year basis 意外年度基准 #/J 'P[z  
accommodation 通融；贷款 ^.X[)U  
accommodation bill 通融票据；空头票据 lHBI  
accommodation party 汇票代发人 _rQUE
^9  
account balance 帐户余额；帐户结余 Qb^q+C)o]  
account book 帐簿 2iXoj&3e  
account collected in advance 预收款项 )jW(6  
account current book 往来帐簿 -$Y8!54  
account of after-acquired property 事后取得的财产报告 O@U?IF$  
account of defaulter 拖欠帐目 eVy2|n9rH  
account payable 应付帐款 4~?2wvz G4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 0TE@xqW  
account receivable 应收帐款 H;vZm[\0N-  
account receivable report 应收帐款报表 H~+xB1  
account statement 结单；帐单；会计财务报表 6o}V@UzqV  
account title 帐户名称；会计科目 MB$a82bY  
accountant's report 会计师报告 M$#sc`4*  
Accountant's Report Rules 会计师报告规则 y]qsyR18i  
accounting and auditing procedure 会计与审计程序；会计与核数程序 2Y
Q#-M  
Accounting Arrangements 《会计安排》 6OUvrfC(H  
accounting basis 会计基础 hYt7kq!"  
accounting by Official Receiver 破产管理署署长呈交的帐目 FUTn  
Accounting Circular 《会计通告》 H:}}t]E  
accounting class 会计类别 }OKL z.5  
accounting date 记帐日期；会计结算日期 xEoip?O?7F  
accounting for money 款项核算 8GB]95JWwp  
Accounting Officer 会计主任 [!+D<Y  
accounting period 会计报告期；会计期 Bhuw(KeB  
accounting policy 会计政策；会计方针 Y}1P~  
accounting practice 会计惯例 EZAm)5:]A  
accounting principle 会计准则 7>je6*(K  
accounting record 会计记录 }brr ))  
accounting report 会计报告 LD.Ck
6@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qpgU8f  
Accounting Society of China 中国会计学会 y_%&]/%  
accounting statement 会计报表 !LSs9_w  
accounting system 会计制度；会计系统 u~Lu<3v  
accounting transaction 会计事项；帐务交易 R7K  
accounting treatment 会计处理 *,jqE9:O  
accounting year 会计年度 Q;gQfr"c7  
accretion 增值；添加 Uz>Yn&{y6  
accrual 应计项目；应累算数目 F ?mA1T>x  
accrual basis 应计制；权责发生制 yV_ L/,6}D  
accrual basis accounting 应计制会计；权责发生制会计 vl~%o@*_  
accrue 应累算；应计 !$E~\uT  
accrued benefit 应累算利益  sL~,  
accrued charges 应计费用 ;GQm[W([  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?'LM7RE$X6  
accrued expenses 应累算费用 $~hdm$  
accrued interest payable 应付利息；应计未付利息 .HOY q  
accrued interest receivable 应收利息；应计未收利息 z|%Bh  
accrued right 累算权益 /'`6 ; uRN  
accruing profit 应累算的利润 ] zIfC>@R  
accumulated fiscal reserve 累积财政储备 [Yoa"K  
accumulated profit 累积利润；滚存溢利 W:>J864!  
accumulated reserve 累积储备 ahoh9iJ  
accumulation of surplus income 累积收益盈余 |+mOH#Aty  
acquired assets 既得资产 Ps|QW  
acquisition 收购；购置；取得 aKOf;^@  
acquisition cost 购置成本 r&/D~g\"|[  
acquisition expenses 购置费用 jDp]R_i  
acquisition of 100% interest 收购全部股权 -_w~JCx  
acquisition of control 取得控制权 jqqaw  
acquisition of fixed assets 购置固定资产 *|CLO|B)  
acquisition of shell “买壳” clC~2:  
acquisition price 收购价 gpsrw>nw  
act of God 天灾 |WUA1g  
acting partner 执事合伙人 {'&8`d  
active market 买卖活跃的市场；交投畅旺的市场；旺市 +E)e1:8  
active partner 积极参与的合伙人 <JJkki  
active trading 交投活跃 ;\q<zO@x  
actual circulation 实际流通 P$F#,Cn  
actual cost 实际成本 (OQi%/Oy  
actual expenditure 实际开支；实际支出 Hc"N& %X[  
actual income 实际入息；实际收入；实际收益 &F9OZMK=  
actual market 现货市场 $<14JEU  
actual price 现货价；实际价格 ,&4zKm  
actual profit 实际利润 ?
<g|.HY/  
actual quotation 实盘；实际价位；实际报价 W3aXW,P.V  
actual year basis 按实际年度计算 kS[Dy$AB/2  
actuals 实货 *di&%&f  
actuarial investigation 精算调查 I"~xDa!  
actuarial principle 精算原则 L>i<dD{  
actuarial report 精算师报告 `g2&{)3k  
Actuarial Society of Hong Kong 香港精算学会 r
n[$x(G  
actuarial valuation 精算师估值 S/KVN(Z  
actuary 精算师 _Eszr(zJ  
ad referendum agreement 暂定协议；有待覆核的协定 B?!9W@  
ad valorem duty 从价税；按值征税 Hs.6;|0%  
ad valorem duty system 从价税制 ttTI#Fr2  
ad valorem fee 从价费 i=x.tsJ:hB  
ad valorem tariff 从价关税 !4i,%Z&6  
additional allowance 额外免税额 SxnIX/]J  
additional amount for unexpired risk 未过期风险的额外款额 Cca~Cq[%*(  
additional assessable profit 补加应评税利润 |C&%S"*+D  
additional assessment 补加评税 cA2^5'$$  
additional commitment 额外承担 Ompi~  
additional commitment vote 额外承担拨款 dxk;@Tz  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 z(c@(UD-_  
additional dependent parent allowance 供养父母额外免税额 Tyg$`\#   
additional provision 额外拨款 <W=~UUsn  
additional stamp duty 附加印花税 {d&X/tT  
additional tax 补加税罚款；补加税款 ~R"]LbeY  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 -[i40 1  
adjudged bankrupt 被裁定破产 )Ix-5084  
adjudicated bankrupt 裁定破产人 >DPds~k  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 } IIK~d,  
adjudication of bankruptcy 裁定破产；宣告破产 rC* sNy2  
adjudication of insolvency 裁定无力偿还债务 [8B tIv  
adjusted actual 经调整的实数；调整后的实数 e|2vb
GQ  
adjusted current assets 经调整的流动资产；调整后的流动资产 8@9hU`H8l  
adjusted figure 经调整的数字；调整后的数额 OpWC2t)  
adjusted liabilities 经调整的负债；调整后的负债 _"R3N  
adjusted loss 经调整的亏损；调整后的亏损 aYv'H  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 fxLE]VJQ  
adjusted profit 经调整的利润；调整后的利润 <M5{.`o  
adjusted surplus 经调整的盈余额；调整后的盈余额 _QC?:mv6-  
adjusted value 经调整的价值；调整后的价值 v#F
J+  
adjustment 调整；修订；理算〔保险〕 XvfcPI6  
adjustment centre 调剂中心 1]D/3!  
adjustment lag 调整过程的时间差距；调整时差 A{DIp+  
adjustment mechanism 调整机制 .(P@Bl]XJ  
adjustment of loss 亏损调整 !q7;{/QM6  
adjustment process 调整过程；调整程序 wHBHkz  
adjustment range 调整幅度 kuKnJWv  
administered exchange rate 受管制汇率 +
SZ%&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <wd4^Vr!2  
administration expenses 行政费用 >q} !>k$B  
administration fee 手续费；行政费 Y
:t
W]   
administration in bankruptcy 破产管理 Zh@4_Z9n!  
administration order 遗产管理令 =:CGl  
administrator 管理人；遗产管理人 h=iA
;B^>  
administrator of the estate 遗产管理人 +[X.-,yW  
admission of debt 债项承认书 kB$,1J$q  
admission of proof 接纳债权证明 z1{E:~f  
advance 放贷款项；垫付款项；预支款项；预付款项 u@:=qd=\  
advance account 暂支帐目；预付款帐户 s&_
IWala  
advance compensation 预付补偿金 X1 0"G~0  
advance from shareholder 股东垫款 hX'z]Am<  
advance pending reimbursement 预支以待日后付还 [+:mt</HN  
advanced economy 先进经济体系 _Gs  
advancement 预付；预付财产
;S{Ld1;  
advances warrant 垫款令 f<s'
prF  
advancing 贷出 P&-D0T_  
adverse balance 逆差 :Z*02JwK  
adverse exchange 逆汇 :) Fp B"  
advertisement addressed to shareholders 在报章刊登的致股东通告 Y|x6g(b  
advice for collection 托收通知书 Chb4VoE  
advice of drawing 提款通知书；汇票通知书 Fb\2df{@  
advice of payment 付款通知 mNBpb}  
Advisory Committee [Securities and Futures Commission] a?U%l9F  
谘询委员会〔证券及期货事务监察委员会〕  ycAi(K  
Advisory Committee on Diversification 经济多元化谘询委员会 tx|"v|&e2  
affidavit 誓章；遗产申报誓章 7Y @=x#  
affidavit of no receipt 述明无收款的誓章 hNR>Hy\  
affiliate 联号；联营公司；附属公司 n/-p;#R  
affiliated company 附属公司；联号；联营公司 !w;A=  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (

F"& A?  
affordability 负担能力 I%zo>s6  
African Development Bank [AfDB] 非洲开发银行 5Ky9Pz  
after-acquired property 事后取得的财产 P7BJ?x  
after-hours dealing 市后交易 0t:|l@zB  
after-tax profit 税后盈利；税后利润；税后溢利 *C:q _/  
agency agreement 代理协议 {7M4SC@p|  
agency expenses 代理机构的开支 1vR#FE?  
agency fee 代理费 YRM6\S)py  
Agency Law 《代理法》 <g|nmu)o$  
agent 代理人；承销人 E{k%d39>  
agent of company 公司代理人 D!D%.  
agent's fee 代理人费；经纪费 onJ[&f  
aggregate 总计；总数；总体数字 1WA""yb  
aggregate amount 总款额；总额 (m =u;L"o  
aggregate assets and liabilities 总体资产与负债 :R|2z`b!  
aggregate at constant price 按固定价格计算的总体数字 Zkb,v!l  
aggregate demand 总需求 EBn:[2  
aggregate gross position 总持仓量 Vo9)KxR  
aggregate limit 总限额 abk:_  
aggregate of salaries tax 合计薪俸税 [F>n!`8  
aggregate performance 总体表现；总体业绩 :+Je989\[C  
aggregate supply 总体供应 .D2ub/er  
aggregate surplus 总盈余 0?4^.N n3  
aggregate total 整体总额  V\7u  
aggregate value 总值；合计价值 bM3'm$34  
aggregated basis 合计基准 2Nt]Nj`  
aggregated net chargeable income 合计应课税入息实额 *}WqYqOow  
aggregation 合并计算；合计；总和 ?$8 ,j+&I  
aggregation of incomes of husband and wife 夫妇入息合并计算 EpoQV^Ey  
aggregation of property 财产的总和 $lG--s  
agio 差价；贴水 7[?}kG   
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 >8mW-p  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment #<V
'gE  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ~zOU/8n ,F  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 2Z1(J% 7  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 xyJgHbml  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8'_ ]gfF  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 VTX'f2\  
agreement for a settlement 授产协议 XuAc3~HAd  
agreement for assignment 转让协议 Yr(f iI  
agreement for sale 售卖协议；买卖协议 +WEO]q?K  
agreement for sale and purchase 买卖协议 ?Kz` O>"6  
agreement for the payment of interest 支付利息协议 ah@GSu;7  
agreement for the repayment of money 还款协议 U>M>FZ  
agreement of reinsurance 再保险协议 -3XnK5  
Agricultural Bank of China 中国农业银行 nh.v?|  
air passenger departure tax 飞机乘客离境税 c$Nl-?W  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 8w@jUGsc  
airport tax 机场税 l=OC?d*m  
alcohol duty 酒精税 V@s/]|rf,  
alienation 让与；让渡；转让 gdn,nL`dP  
alimony 生活费；赡养费 oO9iB:w  
All Ordinaries Index [AOI] 所有普通股指数 PL B=%[  
all risks 全险；综合险 ++RmaZ  
All Sales Record for Stock Market 《股票市场成交报告》 sVl:EVv  
Allied Capital Resources Limited 新联财务有限公司 'A@Oia1;{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 C g,w6<7  
allocation letter 拨款信件 %RF  
allocation of fund 分配款项；预留款项 BOcEL%+  
allocation of profit 利润分配；溢利分配 )UU6\2^  
allocation warrant 拨款令 &(U=O?r7  
allotment 分配；配股 Ita!07  
allotment notice 股份配售通知；配股通知 M(f*hOG{Y  
allotment of shares 股份分配 / z>8XM&  
allowable 可获宽免；免税的 rO>wX_  
allowable business loss 可扣除的营业亏损
|`9zE]  
allowable expenses 可扣税的支出 a{YVz\?d}  
allowance 免税额；津贴；备抵；准备金 R$'nWzX#  
allowance for debts 债项的免税额 sBG(CpQ  
allowance for depreciation by wear and tear 耗损折旧免税额 gYIYA"xN`  
allowance for funeral expenses 殡殓费的免税额 oM7-1O  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o+23?A~+  
allowance for repairs and outgoings 修葺及支出方面的免税额 YO4ppL~xe  
allowance to debtor 给债务人的津贴 f2K3*}P  
alteration of capital 资本更改 $fpDABf  
alternate trustee 候补受托人 '`VO@a  
amalgamation 合并 ;iI2K/ 3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /|^^v DL  
ambit of charges 征税范围；收费范围 Jx[e{o)o  
amended valuation 经修订的估值 )uJ`E8>-  
American Commodities Exchange 美国商品交易所 WQ
`P^5e  
American Express Bank Limited 美国运通银行 Z"&ODVP  
American Stock Exchange 美国证券交易所 wx7>0[zE  
amortization 摊销 KD<`-b)7<  
amount due from banks 存放银行同业的款项 JZ0+VB-3U  
amount due from banks abroad 存放海外银行同业的款项 !Dn1pjxc  
amount due from holding companies 控股公司欠款 |&*rSp2iH  
amount due from local banks 存放本港银行同业的款项 _5 -"<  
amount due to banks 银行同业的存款 e/~<\  
amount due to banks abroad 海外银行同业的存款 wA+4:CF@  
amount due to holding companies 控股公司存款 VFp)`+8  
amount due to local banks 本港银行同业的存款 RR
{9  
amount due to outport banks 外埠银行同业的存款 2MrR|hLx  
amount for note issue 发行纸币的款额 "tbBbEj?d  
amount of bond 担保契据的款额 \DdVMn  
amount of consideration 代价款额 ?4dd|n  
amount of contribution 供款数额 "@bk$o=  
amount of indebtedness 负债款额 zT40,rk  
amount of principal of the loan 贷款本金额 w0OK.fj  
amount of rates chargeable 应征差饷数额 lcLxqnv  
amount of share capital 股本额 m/c~2?-;  
amount of sums assured 承保款额 T>?1+mruM  
amount of variation 变动幅度 u"3cSuqy  
amount of vote 拨款数额 lw lW.C  
amount payable 应付款额 :7]R2J
P  
amount receivable 应收款额 BU .G~0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qoq<dCt3  
analysis 分析 R5~m"bE  
ancillary risk 附属风险 1KEPD@0oxx  
annual account 周年帐目；周年帐目报表；年度决算；年结 [_GR'x'0x  
annual accounting date 年结日期 M#IR=|P]  
annual allowance 每年免税额；年积金；年度津贴；年津 ?AH<y/i<Y  
annual balance 年度余额 e q.aN3KB"  
annual disposable income 每年可动用收入 $O>MV  
annual estimates 周年预算
k.hSN8  
annual fee 年费 gKEvgXOj  
annual general meeting 周年大会 V3nv5/6  
annual growth rate 年增率；每年增长率 7[,f;zG  
annual long-term supplement 长期个案每年补助金 unB "dE  
annual pensionable emolument 可供计算退休金的年薪 XX+rf  
annual report 年报 X*;p;N  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1%{(?uz9  
annual return 周年报表；周年申报表；每年报税表格 F.w#AV  
Annual Return Rules 《周年报表规则》 ,*#M%Pv1t  
annual review of consumer prices 每年消费物价回顾 z(a:fL{/XG  
annual roll-forward basis 逐年延展方式 g7ROA8xu  
annual salary 年薪 P,], N)  
annual statement 年度报表；年度决算表 D{}\7qe  
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 eS+LFS7*k  
annuitant 年金受益人 =swcmab;  
annuity 年金 Lf<9GYNy>`  
annuity contract 年金合约 $t?e=#G  
annuity on human life 人寿年金 e1a%Rj~  
antecedent debt 先前的债项 U%olH >1K  
ante-dated cheque 倒填日期支票 ?^0Z(<Arz  
anticipated expenditure 预期开支 j|w+=A1  
anticipated net profit 预期纯利 27gm_*  
anticipated revenue 预期收入 B)iJH  
anti-inflation measure 反通货膨胀措施 -4a&R=%p  
anti-inflationary stance 反通货膨胀立场 YRXe j  
apparent deficit 表面赤字 tt91)^GdYa  
apparent financial solvency 表面偿债能力 od|.E$B  
apparent partner 表面合伙人 r-uIFhV^  
application for personal assessment 个人入息课税申请书 (\_d'Js(;  
application of fund 资金应用 a+Nd%hoe  
application to release as liquidator and to destruct the books of accounts and documents A`8If  
申请免除清盘人职务及毁灭帐簿与文件 ]+S QS^4  
appointed actuary 委任精算师 )F
CqYCfk  
appointed auditor 委任核数师；委任审计师 n(MEG'9}  
appointed trustee 委任的受托人 I!bZ-16X  
appointer 委任人 y2>]gX5  
apportioned pro rata 按比例分摊 >TJ$Z3
 
apportionment 分配；分摊 vUNE!j  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pu#<qD*w  
apportionment formula 分摊方程式 2HNS|GHb&  
apportionment of estate duty 遗产税的分摊 &c!-C_L 2  
appraisal 估价；评估 {,-#;A*yW  
appreciable growth 可观增长 >skS`/6  
appreciable impact 显着影响 wm4e:&  
appreciable increase 可观增长 .YlM'E*X  
appreciation 增值；升值 K ajyQ"j  
appreciation against other currencies 相对其他货币升值 U9s y]7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 S]a$w5ZP  
appreciation tax 增值税 &!Vp'l\9  
appropriation 拨款；拨用；拨付 r~t7Z+PXF  
appropriation account 拨款帐目 W_EN4p~J  
Appropriation Bill 拨款法案 )$i3j 1[;  
appropriation-in-aid system 补助拨款办法 D.}b<kDD  
approved assets 核准资产 : Dlk`?  
approved basket stock 认可一篮子证券

'{~ej:  
approved budget 核准预算 v|z1nD!?]  
approved charitable donation 认可慈善捐款 ,%^0 4sl  
approved charitable institution 认可慈善机构 )}v2Z3:  
approved currency 核准货币；认可货币 + u+fEg/A  
approved estimates 核准预算 x(~
l[hT  
approved estimates of expenditure 核准开支预算 G[ea@u$?  
approved overseas insurer 核准海外保险人 /cn_|DwN5  
approved overseas trust company 核准海外信托公司 k[m-"I%ZFX  
approved pooled investment fund 核准汇集投资基金 |@F<ajlV  
approved provident fund scheme 认可公积金计划 3@JwL{C  
approved provision 核准拨款 j.*}W4`Q_  
approved redeemable share 核准可赎回股份 G_@H:4$3  
approved regional stock 认可地区性证券 04TV./uA  
approved retirement scheme 认可退休金计划 9|,AhyhO  
approved subordinated loan 核准附属贷款 |Can  
arbitrage 套戥；套汇；套利 j3U8@tuG  
arbitrageur 套戥者；套汇者 x$*OglaS  
arbitrary amount 临时款项 aMWNZv  
arrangement 措施；安排；协定 P[~a'u  
arrears 欠款 MaM7u:kD#  
arrears of pay 欠付薪酬 a6C~!{'nW  
arrears of revenue 逾期未收税款；逾期未收的帐项 BVDo5^&W  
articles of association 组织章程；组织细则；组织章程细则 :KwYuwYS  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 i|e-N?l  
ascertainment of profit 确定利润 W:G*t4i  
"Asia Clear" “亚洲结算系统” R<U<Y'Y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -q27N^A0  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 UF tTt`N2  
Asian Development Fund [ADF] 亚洲发展基金 XR(kR{yo  
Asian dollar bond 亚洲美元债券 t1S\M%?  
Asian dollar market 亚洲美元市场 SV >EB;<  
Asian dollar rate 亚洲美元利率 lDzVc`c  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 d!cx%[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 li?Gb1  
asked price 沽盘；喊价；索价；卖方报价 W=/B[@3'  
assessable income 应评税入息 n&^Rs)%v  
assessable loss 应评税亏损 ek<U2C_u#  
assessable profit 应评税利润 z!tHn#  
assessable value 应评税值 t<-Iiq+tL  
assessed profit 估定利润 cD]t%`*  
assessed value 经评估价值 P=.W.oS  
assessment 评税；评定；估价；评税单 Pt$7U[N  
assessment number 评税编号；估价编号 hO8B]4=&*  
assessment of additional tax 补加税评税 a,.9eHf  
assessment of performance 业绩评估；实绩评价 wSGUNP9  
Assessor 评税主任 Zx6BK=4G  
asset price bubbles 资产价格泡沫 B(hNBq7  
asset-backed securities 具资产保证的证券 .+.Pc_fv  
assets accretion 资产增值 Im2g2]  
assets and liabilities 资产与负债 i*3'O:Gq  
assets betterment statement 资产递增表；资产改进表 a[!':-R`s  
assets lending 实物放款；有抵押贷款 YGB|6p(  
assets of the company passing on the death 死者去世时转移的公司资产 /@K?W=w4  
assets pledged as security for liabilities 用作负债抵押的资产 :hr%iu  
assets portfolio 资产投资组合 8@!SM  
assets price 资产价格 ouujd~b+  
assets quality 资产质素 H3JWf MlW  
assets realization 资产变现 RAvV[QkT  
assets refinancing arrangement 资产再集资安排 ]M.ufbguq  
assets securitization 资产证券化 '(?@R5a  
assets situated outside Hong Kong 在香港以外地方的资产 ]GJskBm  
assets stripping 削减资产；拆卖资产 MEE]6nU  
assets value 资产值 Mppb34y  
assignee 承让人 "dIoIW  
assignment 转让；转让书；转让契 (q utgnW  
assignment of interest 权益转让 ),86Y:^4  
assignment of letters patent and trade mark 专利证书及商标转让 Mw<1  
assignment of property 物业转让；物业转让书 ~dv C$  
assignment right 转让权 IaW8  
assignor 转让人 ?AR6+`0  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 1'h?qv^(  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 `eA0Z:`g!  
associate member 附属会员 ) E5ax~  
associated body corporate 相联法人团体 Xa36O5$4]9  
associated company 相联公司；联属公司 j&F&wRD%r  
associated corporation 相联法团 9,4a?.*4~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Bi]%bl>%  
公认会计师公会〔英国〕 iC 2:P~  
Association of Futures Exchange Brokers 香港期货经纪协会 g\2Y605DM  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 GerZA#  
association of underwriters 承保人组织 0=~Ji_5mB  
assumption of control 接管 H&I0\upd  
assurance 担保；保险；转易；转易书 /IgTmXxxj  
assurance of interest 权益的转易 ~&g:7f|X  
at 19XX price 按一九ＸＸ年价格计算 D+RG,8Ht  
at a discount 按赔价计算；按贴水价格计算；打折扣 W /IyF){  
at a premium 按溢价计算；按升水价格计算 }a8N!g  
at call 通知付款；按通知 r3|vu"Uei  
at constant market price 按固定市价计算 r]TeR$NJ  
at constant price 按固定价格计算 mIOx)`
$  
at cost 按成本计算 2e+DUZBoC  
at current market price 按当时市价计算；按现时市价计算 | r2'B  
at current price 按当时价格计算；按现时价格计算 .S[5CO^  
at factor cost 按要素成本计算；按生产要素成本计算 3?C$Tl2G8  
at money-of-the-day price 按付款当日价格计算 >LLFe~9`g  
at or better 按指定或较佳价位〔买卖指令〕 h)sc-e
 
at par 按面值计算；平价 G'!Hc6OZ  
at sight 见票即付 w(VH>t  
at the close 按收市盘 !r$/-8b  
at the opening 按开市盘 oo`mVRVf  
attestation 见证；见证条款 R5Ti|k.~Y"  
at-the-money option 平价期权 KY@k4S+  
attorney 受权人；受托代表人 =r`>tWs
  
attornment 新拥有人承认书 /Z-|E  
attributable profit 可归属利润 |= ~9y"F  
attributable share value 可归属股份价值 5'@}8W3b  
Auckland Stock Exchange 奥克兰证券交易所 yVSJn>l!  
auction 拍卖 M^H357r%  
auctioneer 拍卖商 Xod#$'M>  
audit 审计；核数 _bW#* Y5  
Audit Commission 审计署 m%akx@{WL  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Bp9 u6R  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
a93Aj  
audit review 帐目审查 (g5T2(_6L  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 6ZX{K1_q  
audited account 审计帐目；经审计的帐目 d^4!=^HN  
audited annual account 经审计的周年帐目 8g$pfHt|e  
audited balance sheet 经审计的资产负债表 :0r@o:H  
auditor 核数师；核数主任；审计师 &rjMGk"&  
auditor's certificate 核数师证明书；审计师证明书 od
$Cm5  
auditor's report 核数师报告；审计师报告 R9k Z#  
Aussie bond 澳元债券 NU81 V0:jG  
austerity budget 紧缩预算 %G>*Pez%  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )%P!<|s:5  
Australia All Ordinaries Index 澳洲所有普通股票指数 ZfoI7<?33  
Australian Dollar [AUD] 澳元 F@[l&`7  
Australian Options Market 澳大利亚期权市场 [Qr#JJ  
Australian Securities Commission 澳洲证券事务监察委员会 _HGbR/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 A=>%KQc?  
Australian Stock Exchange 澳大利亚证券交易所 dQTJC %]O  
Austrian Schilling [ATS] 奥地利先令 H&l/o  
authentication 认证；鉴证 5@+4>[t
w  
authority to purchase 委托购买证；委购书 rqSeh/<iD  
authorization 认可；核准；授权；授权书 E<Efxb'p  
authorization by direction 指示授权 PU[] Nw  
authorization by instruction 指令授权 WUZusW5s  
authorization by warrant 令状授权 bDRl}^aO6  
authorization of unit trust 单位信托的认可 "RiY#=}sm  
authorized agent 指定代理人 Z sv(/>  
authorized capital 法定资本 *}Vg]3$4  
authorized clerk 出市员 .*i.Z   
authorized dealer 认可交易商 ZE#A?5lb  
authorized financial institution 认可财务机构 /aNlr>^  
authorized fund 认可基金 sZA7)Z
`7  
authorized fund house 获授权的基金公司；认可基金公司 fn;`Vit#  
authorized institution 认可机构 l'm!e'7_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 F{v>   
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 J.35Ad1hM  
authorized insurer 获授权保险人；获认可承保人 VI/77  
authorized investment 特准投资项目 $zKf>[K  
authorized person 获授权人 RX\%R  
authorized representative 获授权代表 Igrr"NuDZ  
authorized share capital 法定股本 2XNO*zbve  
automated quotation system 自动报价系统
W:'H&`0  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] G*JasHFs  
自动交易系统〔香港期货交易所有限公司〕 ^,*!Qk<c  
automatic adjustment mechanism 自动调整机制 M*$#j|  
automatic adjustment system 自动调整系统 \$$DM"+:;H  
Automatic Clearing House 自动票据交换所 ) 7w%\i{M  
automatic exchange rates accumulation system 自动化汇率累集系统 !o1+#DL)MU  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 rUmaKh?v|X  
automatic teller machine [ATM] 自动柜员机 !E#FzY!}Pl  
autopay 自动转帐 nW
1u;.  
available assets 可用资产 Ia %> c  
available fiscal reserve 现存财政储备 "w7wd5h  
available profit 可用利润 C/_Z9LL?F  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ?)X0l  
average 平均；平均数；海损 wF[%+n (*  
average basic salary 平均基本薪金 "V'<dn  
average consumer expenditure 平均消费开支；一般消费开支 B OKY X  
average cost 平均成本 *:}9(8d  
average cost of land production 增辟土地平均成本 K!g!tA$  
average daily turnover 平均每日成交额 Cj'XL}  
average daily wage rate 平均每日工资率 Tmjcc(  
average expenditure pattern 平均开支模式 h6`v%7H?  
average growth rate 平均增长率 ]O]6O%.ao  
average net fixed assets 固定资产平均净值 G L
U7?2`t  
average of relatives 相对价格平均数 ';'gKX
!9V  
average price 平均价格 }6b" JoC  
average propensity to consume 平均消费倾向；一般消费倾向 )jm!bR`  
average propensity to save 平均储蓄倾向；一般储蓄倾向 N.(wR  
average rate 平均率 -Ph"#R&  
average revenue 平均收入；平均收益 bS7%%8C  
average stock 平均库存；平均存货 @?e+;Sx  
average yearly rent 平均年租 @^R6}qJ  
avoidance of double taxation 避免双重课税 NAgm?d  
avoidance of tax 避税

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