一些有用的会计术语(也不知道发的地方对不对)A

A: |,Xrt8O/[  
A share Ａ股；甲类股份 1f^4J~{  
abatement of tax 减税；减扣免税额 C) "|sG  
ABN AMRO Bank N.V. 荷兰银行 7I_lTu(  
above-the-line expenditure 线上项目支出；经常预算支出 79 ZBVe(}  
above-the-line receipt 线上项目收入；经常预算收入 -O-qEQd  
ABSA Asia Limited 南非联合亚洲有限公司 xl~%hw
Bd  
absolute change 绝对数值变更 l ,T*b  
absolute expenditure 实际开支 YaDr.?  
absolute guideline figure 绝对准则数字 $!_]mz6*  
absolute interest 绝对权益 , 1{)B  
absolute order of discharge 绝对破产解除令 uM
9[  
absolute profit margin 绝对利润幅度 '9MtIcNb  
absolute value 实值；绝对值 ,pz^8NJAI  
absolutely vested interest 绝对既得权益 `Vqpo/  
absorbed cost 已吸收成本；已分摊成本 @fWmz,Ngl  
absorption 吸收；分摊；合并 UR&Uwa&.  
absorption rate 吸收率；摊配率；分摊率 c~+;P(>  
ACB Finance Limited 亚洲商业财务有限公司 U,4:yc,)s  
acceptable form of reciprocity 合理的互惠条件 v8xN
tUxN  
acceptable rate 适当利率；适当汇率 6T
5nr  
acceptance agreement 承兑协议 Cq,ox'kGl  
acceptance for honour 参加承兑 YdK]%%  
acceptor 承兑人；接受人；受票人 PDnwaK   
acceptor for honour 参加承兑人 zi*2>5g  
accident insurance 意外保险 `2@t) :  
Accident Insurance Association of Hong Kong 香港意外保险公会 o(I[_oUy\  
accident insurance scheme 意外保险计划 007SA6xq  
accident year basis 意外年度基准 HV??B :  
accommodation 通融；贷款 `
%x6;Ha  
accommodation bill 通融票据；空头票据 :+SpZ>  
accommodation party 汇票代发人 8U07]=Bt<  
account balance 帐户余额；帐户结余 %:eepG|  
account book 帐簿 |*im$[g=-  
account collected in advance 预收款项 e'c~;Z\A
 
account current book 往来帐簿 FN&.PdRT  
account of after-acquired property 事后取得的财产报告 Q4_+3-g<7L  
account of defaulter 拖欠帐目 pA*cF!tq7  
account payable 应付帐款 /f9jLY+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @i9T),@  
account receivable 应收帐款 n(gw%w+\7  
account receivable report 应收帐款报表 0vs9# <&V  
account statement 结单；帐单；会计财务报表 E:N~c
'k  
account title 帐户名称；会计科目 _tg&_P+kV  
accountant's report 会计师报告 Gv!* Qk4  
Accountant's Report Rules 会计师报告规则 ~$N%UQn?b#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~5HI9A4^  
Accounting Arrangements 《会计安排》 }
7Si2S  
accounting basis 会计基础 1X4v:rI  
accounting by Official Receiver 破产管理署署长呈交的帐目 #qk A*WP  
Accounting Circular 《会计通告》 #`C;@#xr  
accounting class 会计类别  @t  
accounting date 记帐日期；会计结算日期 DdTTWp/  
accounting for money 款项核算 lbv9 kk[
 
Accounting Officer 会计主任 Y)>GwFK$  
accounting period 会计报告期；会计期 l("Dw8H  
accounting policy 会计政策；会计方针 )j40hrR  
accounting practice 会计惯例 r`|/qP:T[  
accounting principle 会计准则 vnXa4\Vdy  
accounting record 会计记录 PX3rHKK{  
accounting report 会计报告 .VVY]>bJg@  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {ZH9W
 
Accounting Society of China 中国会计学会 %p}_4+[;  
accounting statement 会计报表 pC2r{-  
accounting system 会计制度；会计系统 oY
:6
a  
accounting transaction 会计事项；帐务交易 +'H_sMmi{  
accounting treatment 会计处理 8Hf!@p6R+  
accounting year 会计年度 xS` %3+|  
accretion 增值；添加 ;/W;M> ^  
accrual 应计项目；应累算数目 (63_  
accrual basis 应计制；权责发生制 n\}!'>d'  
accrual basis accounting 应计制会计；权责发生制会计 |Ebwl]X2  
accrue 应累算；应计 ~O~c^fLH(B  
accrued benefit 应累算利益 .N99=%[}h  
accrued charges 应计费用 L{|V13?  
accrued cumulative preference share dividend 应累算的累积优先股股息 AlNiqnZ  
accrued expenses 应累算费用 }!\ZJoa  
accrued interest payable 应付利息；应计未付利息 FrO)31z  
accrued interest receivable 应收利息；应计未收利息 Vt:]D?\3  
accrued right 累算权益 m<wng2`NTv  
accruing profit 应累算的利润 tt`j!!  
accumulated fiscal reserve 累积财政储备 _-%A_5lCRE  
accumulated profit 累积利润；滚存溢利 A e&t#,)  
accumulated reserve 累积储备 [0D( PV(n  
accumulation of surplus income 累积收益盈余 pq6}q($Rk  
acquired assets 既得资产 [Z484dS`_  
acquisition 收购；购置；取得 s#ijpc>h  
acquisition cost 购置成本 Z;bzp3v  
acquisition expenses 购置费用 =N`"%T@=  
acquisition of 100% interest 收购全部股权 ]&1Kz 2/  
acquisition of control 取得控制权 3~\mP\/4v  
acquisition of fixed assets 购置固定资产 ZD] ^Y}  
acquisition of shell “买壳” EZz Ox(g  
acquisition price 收购价
"_JGe#=  
act of God 天灾 aE6I|6W
?  
acting partner 执事合伙人 =yiR
B?  
active market 买卖活跃的市场；交投畅旺的市场；旺市 2JZf@x+}  
active partner 积极参与的合伙人 ;}{%|UAsx  
active trading 交投活跃 V?v,q'? $  
actual circulation 实际流通 K*Zf^g m  
actual cost 实际成本 k7Fa+Y)K7  
actual expenditure 实际开支；实际支出 ~#dNGWwG  
actual income 实际入息；实际收入；实际收益 LQ"56PP<  
actual market 现货市场  *ta ``q  
actual price 现货价；实际价格 b w!
;ZRK  
actual profit 实际利润 [rv"tz=
 
actual quotation 实盘；实际价位；实际报价 5C/W_H+9iK  
actual year basis 按实际年度计算 Lc6Wj'G G  
actuals 实货 {[Po
LOCI  
actuarial investigation 精算调查 8/*q#j  
actuarial principle 精算原则 *z`_U]tP  
actuarial report 精算师报告 h8oG5|Y  
Actuarial Society of Hong Kong 香港精算学会 >&tPIrz  
actuarial valuation 精算师估值 &'4id[$9  
actuary 精算师 5YaTE<G  
ad referendum agreement 暂定协议；有待覆核的协定 OWFLw  
ad valorem duty 从价税；按值征税 m]BxGwT=m  
ad valorem duty system 从价税制 A^2VH$j]+  
ad valorem fee 从价费 "W;GvI  
ad valorem tariff 从价关税 U[=VW0  
additional allowance 额外免税额 _h!OGLec  
additional amount for unexpired risk 未过期风险的额外款额 I0=YIcH5  
additional assessable profit 补加应评税利润 7wsn8_n9  
additional assessment 补加评税 *,~d!Fc  
additional commitment 额外承担 yHl1:cf(y  
additional commitment vote 额外承担拨款 _6&x$*O  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 y]aV7 `]  
additional dependent parent allowance 供养父母额外免税额 q-gN0"z^6$  
additional provision 额外拨款 bR6.Xdt.n  
additional stamp duty 附加印花税 @Hj5ZJ 3  
additional tax 补加税罚款；补加税款 1+RG@
Cp  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 LY[XPV]t  
adjudged bankrupt 被裁定破产 7.$0LN/a!Z  
adjudicated bankrupt 裁定破产人 pw*<tXH!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 V} Y %9V  
adjudication of bankruptcy 裁定破产；宣告破产 `3^*K/K\  
adjudication of insolvency 裁定无力偿还债务 u?Jw)
`  
adjusted actual 经调整的实数；调整后的实数 ^4_)a0Kcm,  
adjusted current assets 经调整的流动资产；调整后的流动资产 '5.n28W>  
adjusted figure 经调整的数字；调整后的数额 QWv+Ja  
adjusted liabilities 经调整的负债；调整后的负债 /=A?O\B7  
adjusted loss 经调整的亏损；调整后的亏损 ('pNAn!]  
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 t\E#8  
adjusted profit 经调整的利润；调整后的利润 %geiJ z  
adjusted surplus 经调整的盈余额；调整后的盈余额 T>s~bIzL*e  
adjusted value 经调整的价值；调整后的价值 F6R+E;"4R'  
adjustment 调整；修订；理算〔保险〕 5\}A8Ng  
adjustment centre 调剂中心 ULqnr@/FbK  
adjustment lag 调整过程的时间差距；调整时差 0&2(1  
adjustment mechanism 调整机制 $-m@cObw!.  
adjustment of loss 亏损调整 \];0S4SBy  
adjustment process 调整过程；调整程序 N"/jn_>+j  
adjustment range 调整幅度 $Zp\^cIE+  
administered exchange rate 受管制汇率 bsy\L|wd  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Lt0JUUa0  
administration expenses 行政费用 R)d1]k8  
administration fee 手续费；行政费 ,j^ /~  
administration in bankruptcy 破产管理 .ml24SeC  
administration order 遗产管理令 Aa-L<wZVPt  
administrator 管理人；遗产管理人 fOCLN$x^  
administrator of the estate 遗产管理人 4%1sOnl  
admission of debt 债项承认书 hIu;\dfwk  
admission of proof 接纳债权证明 N|5J-fR&  
advance 放贷款项；垫付款项；预支款项；预付款项 (:Rj:8{  
advance account 暂支帐目；预付款帐户 AJt*48H*G  
advance compensation 预付补偿金 Esvr~)Y  
advance from shareholder 股东垫款 T1jAY^^I  
advance pending reimbursement 预支以待日后付还 #L5H-6nz  
advanced economy 先进经济体系 x zu)``?  
advancement 预付；预付财产 VVO C-:  
advances warrant 垫款令 2{Nv&ZX?  
advancing 贷出 %1ZJi}~  
adverse balance 逆差 z&[Rw<{Psb  
adverse exchange 逆汇 dO}6zQ\  
advertisement addressed to shareholders 在报章刊登的致股东通告 a]-F,MJ  
advice for collection 托收通知书 <QFT>#@T  
advice of drawing 提款通知书；汇票通知书 }.ZX.qYX  
advice of payment 付款通知 %!I7tR#;  
Advisory Committee [Securities and Futures Commission] }#5Vt  
谘询委员会〔证券及期货事务监察委员会〕 .
dX ^3  
Advisory Committee on Diversification 经济多元化谘询委员会 h
Atf)  
affidavit 誓章；遗产申报誓章 b?eIFI&w^l  
affidavit of no receipt 述明无收款的誓章 ;QkUW<(  
affiliate 联号；联营公司；附属公司 "n3r,  
affiliated company 附属公司；联号；联营公司 =B@+[b0Z  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 3:Q5dr+1_  
affordability 负担能力 :["iBrFp  
African Development Bank [AfDB] 非洲开发银行 F)_jW  
after-acquired property 事后取得的财产 |l)SX\Qf`@  
after-hours dealing 市后交易 _SdO}AiG  
after-tax profit 税后盈利；税后利润；税后溢利 HZC^Q7]hy  
agency agreement 代理协议 ~``oKiPg@  
agency expenses 代理机构的开支 +U{8Mj  
agency fee 代理费 6U5L>sQ  
Agency Law 《代理法》 RhR{EO  
agent 代理人；承销人 P}hHx<L  
agent of company 公司代理人 t=o2:p6&  
agent's fee 代理人费；经纪费 l Os91+.%  
aggregate 总计；总数；总体数字 #&<>|m  
aggregate amount 总款额；总额 <y[LdB/a  
aggregate assets and liabilities 总体资产与负债 r:0F("},  
aggregate at constant price 按固定价格计算的总体数字 z5`AJrj%  
aggregate demand 总需求 *Z'*^Y1le  
aggregate gross position 总持仓量 TtTp,If  
aggregate limit 总限额 =REMSej  
aggregate of salaries tax 合计薪俸税 4FUY1p  
aggregate performance 总体表现；总体业绩 }-QFMPXhG  
aggregate supply 总体供应 Z6C!-a  
aggregate surplus 总盈余 DCr&%)Ll  
aggregate total 整体总额 "=<T8M  
aggregate value 总值；合计价值 LG3D3{H(.  
aggregated basis 合计基准 j=b?WNK  
aggregated net chargeable income 合计应课税入息实额 L!G]i;=:  
aggregation 合并计算；合计；总和 ?e( y/  
aggregation of incomes of husband and wife 夫妇入息合并计算 K",YAfJa  
aggregation of property 财产的总和 shlMJa?  
agio 差价；贴水 vpnQs#8O  
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》 dC+WII`V  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 8h"Val|qP  
《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》 zA/tHlKc  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment L~9Q7 6w  
《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》 5hN)y-4@  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [Z~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》 Q(v*I&k  
agreement for a settlement 授产协议 K|[p4*6  
agreement for assignment 转让协议 D>tex/Of3  
agreement for sale 售卖协议；买卖协议 ,5}%_  
agreement for sale and purchase 买卖协议 Bv-|#sdxm  
agreement for the payment of interest 支付利息协议 I!sh+e  
agreement for the repayment of money 还款协议 } )DE  
agreement of reinsurance 再保险协议 ZcJa:  
Agricultural Bank of China 中国农业银行 b7-M'-Km0_  
air passenger departure tax 飞机乘客离境税 ;;>hWAS  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 rywui10x*  
airport tax 机场税 pUbf]3 t  
alcohol duty 酒精税 v'3.`aZ!  
alienation 让与；让渡；转让 N8*6sK.  
alimony 生活费；赡养费 RE)!b  
All Ordinaries Index [AOI] 所有普通股指数 2kukQj(n  
all risks 全险；综合险 ) 0NKL:u  
All Sales Record for Stock Market 《股票市场成交报告》 6!F@?3qCyg  
Allied Capital Resources Limited 新联财务有限公司 -_@zyF<G  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 iM \3~3'  
allocation letter 拨款信件 h&5b
MW  
allocation of fund 分配款项；预留款项 b;Nm$`2  
allocation of profit 利润分配；溢利分配 _A]8l52pt  
allocation warrant 拨款令 P;~`%,+S  
allotment 分配；配股 ?X $#J'U;  
allotment notice 股份配售通知；配股通知 Qc4r?7S<  
allotment of shares 股份分配 @QOlo-u  
allowable 可获宽免；免税的 bsClw  
allowable business loss 可扣除的营业亏损 287g 5  
allowable expenses 可扣税的支出 *LuR <V  
allowance 免税额；津贴；备抵；准备金 Uk1|y\  
allowance for debts 债项的免税额 &~4;HjS  
allowance for depreciation by wear and tear 耗损折旧免税额 }+mIP:T  
allowance for funeral expenses 殡殓费的免税额 #BPJRNXd  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 eR1SPS1+  
allowance for repairs and outgoings 修葺及支出方面的免税额 (U_`
Q1Jo  
allowance to debtor 给债务人的津贴 vbA<=V*P  
alteration of capital 资本更改 t+9[ki  
alternate trustee 候补受托人 -d-vzri  
amalgamation 合并 ~,YxUn8@  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f%,Vplb  
ambit of charges 征税范围；收费范围 %<dvdIB  
amended valuation 经修订的估值 TEJn;D<1I,  
American Commodities Exchange 美国商品交易所 2uSXC*Phz  
American Express Bank Limited 美国运通银行 c/Dk*.xy<  
American Stock Exchange 美国证券交易所 ]S  
amortization 摊销 gm^j8B  
amount due from banks 存放银行同业的款项 6DkFIkS  
amount due from banks abroad 存放海外银行同业的款项 "FD`1  
amount due from holding companies 控股公司欠款 \p4>onGI  
amount due from local banks 存放本港银行同业的款项 =Ff _)k  
amount due to banks 银行同业的存款 ZYS`M?Au  
amount due to banks abroad 海外银行同业的存款 bm>N~DC  
amount due to holding companies 控股公司存款 {UeS_O>(  
amount due to local banks 本港银行同业的存款 lIhP\:;S&  
amount due to outport banks 外埠银行同业的存款 g49G7sk  
amount for note issue 发行纸币的款额 I3I1<}>]Z  
amount of bond 担保契据的款额 Y
amu"#  
amount of consideration 代价款额 X&LaAqlSG  
amount of contribution 供款数额 <6.aSOS  
amount of indebtedness 负债款额
8(3nv[  
amount of principal of the loan 贷款本金额 V><,.p8  
amount of rates chargeable 应征差饷数额 @5RbMf{  
amount of share capital 股本额 )tvP|
 
amount of sums assured 承保款额 :?!b\LJ2^  
amount of variation 变动幅度 {<}9r6k;f  
amount of vote 拨款数额 ?2(52?cJ  
amount payable 应付款额 omP\qOc  
amount receivable 应收款额 @1w[~QlV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z@<OR$/`L  
analysis 分析 |l-~,eRvi5  
ancillary risk 附属风险 8(zE^W,[8"  
annual account 周年帐目；周年帐目报表；年度决算；年结 zi^?9n),  
annual accounting date 年结日期 !-veL1r  
annual allowance 每年免税额；年积金；年度津贴；年津 @D[tljc^  
annual balance 年度余额 v:F_!Q  
annual disposable income 每年可动用收入 AAXlBY6Y-  
annual estimates 周年预算 fzdWM:g  
annual fee 年费 eIDrN%3  
annual general meeting 周年大会 Xi~7pH  
annual growth rate 年增率；每年增长率 ?W 6 :$  
annual long-term supplement 长期个案每年补助金 Qx")D?u  
annual pensionable emolument 可供计算退休金的年薪 79*f <Gr  
annual report 年报 9 _oAs"w  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A+=K<e  
annual return 周年报表；周年申报表；每年报税表格 @fQvAok  
Annual Return Rules 《周年报表规则》 5
r1u_8)'  
annual review of consumer prices 每年消费物价回顾 A.9ZFFz  
annual roll-forward basis 逐年延展方式 c4f3Dr'xw  
annual salary 年薪 ;x|7"lE  
annual statement 年度报表；年度决算表 h`n) b  
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 JT p+&NS  
annuitant 年金受益人 ,+4*\yI3l  
annuity 年金 x%'5rnm|  
annuity contract 年金合约 a.z)m}+  
annuity on human life 人寿年金 |1pDn7  
antecedent debt 先前的债项 BROn2aSx%  
ante-dated cheque 倒填日期支票 rRvZG&k  
anticipated expenditure 预期开支 `Sx1?@8(  
anticipated net profit 预期纯利 XiL[1JM  
anticipated revenue 预期收入  ;?G..,  
anti-inflation measure 反通货膨胀措施 /:;"rnvq  
anti-inflationary stance 反通货膨胀立场 $5wf{iZY.Q  
apparent deficit 表面赤字 ew.jsa`TrW  
apparent financial solvency 表面偿债能力 `N}aV
Ns  
apparent partner 表面合伙人 #|"M  
application for personal assessment 个人入息课税申请书 |s'5~+  
application of fund 资金应用 gX|We}H  
application to release as liquidator and to destruct the books of accounts and documents NmA6L+  
申请免除清盘人职务及毁灭帐簿与文件 |{ @BH  
appointed actuary 委任精算师 z*)kK  
appointed auditor 委任核数师；委任审计师 :+_  
appointed trustee 委任的受托人 eakQZ-Q  
appointer 委任人 +>ld  
apportioned pro rata 按比例分摊 {%oxzdPc  
apportionment 分配；分摊 DJZ$M  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 udOdXz6K?  
apportionment formula 分摊方程式 -
i#Kpf  
apportionment of estate duty 遗产税的分摊 ny"z<N&}/  
appraisal 估价；评估 a$5
P\_  
appreciable growth 可观增长 x#XxD<y  
appreciable impact 显着影响 G ?Hx"3:?  
appreciable increase 可观增长 5uX-onP\[  
appreciation 增值；升值 +O)Y7k{?C5  
appreciation against other currencies 相对其他货币升值 ?="?)t[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZY|$[>X!  
appreciation tax 增值税 4(dgunP  
appropriation 拨款；拨用；拨付 mpNS}n6  
appropriation account 拨款帐目 ?_7iL?  
Appropriation Bill 拨款法案 
|va^lT  
appropriation-in-aid system 补助拨款办法 7Bym?  
approved assets 核准资产 1+#E|YWJ  
approved basket stock 认可一篮子证券 5.LfN{gE)  
approved budget 核准预算 +1]A$|qyW  
approved charitable donation 认可慈善捐款 f28bBuv1?  
approved charitable institution 认可慈善机构 +!K*FU=).  
approved currency 核准货币；认可货币 u}.mJDL  
approved estimates 核准预算 >QdT7gB  
approved estimates of expenditure 核准开支预算 !;UoZ~  
approved overseas insurer 核准海外保险人 YrsE 88QqI  
approved overseas trust company 核准海外信托公司 q?qH7={,eu  
approved pooled investment fund 核准汇集投资基金 P]O=K  
approved provident fund scheme 认可公积金计划 &I:ZJuQ4  
approved provision 核准拨款 OtbPrF5  
approved redeemable share 核准可赎回股份 g`w46X  
approved regional stock 认可地区性证券 iwy;9x  
approved retirement scheme 认可退休金计划  [a_o3  
approved subordinated loan 核准附属贷款 Oye6IT"  
arbitrage 套戥；套汇；套利 $)eS Gslz  
arbitrageur 套戥者；套汇者 3lTnfc&  
arbitrary amount 临时款项 -\7_^8 am  
arrangement 措施；安排；协定 1ozb tn  
arrears 欠款 [V_+/[AA)  
arrears of pay 欠付薪酬 Q-7L,2TL  
arrears of revenue 逾期未收税款；逾期未收的帐项 i<(~J4}b  
articles of association 组织章程；组织细则；组织章程细则 NwVhJdo  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]=
p^
32  
ascertainment of profit 确定利润 PQ{5*}$N  
"Asia Clear" “亚洲结算系统” Ciy%7_~\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]_j={0%  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 p=m:
^9/  
Asian Development Fund [ADF] 亚洲发展基金 !4T!@"#  
Asian dollar bond 亚洲美元债券 m8V
}E&6  
Asian dollar market 亚洲美元市场 Q_Wg4n5  
Asian dollar rate 亚洲美元利率 `2/V.REX$h  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 DYoGtks(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 dQz#&&s-  
asked price 沽盘；喊价；索价；卖方报价 [FZq'E"87  
assessable income 应评税入息 TPs ]n7]:  
assessable loss 应评税亏损 "|Kag|(qB  
assessable profit 应评税利润 _'4S1  
assessable value 应评税值 }kF?9w  
assessed profit 估定利润 k?rJGc G  
assessed value 经评估价值 ]:;dJc'  
assessment 评税；评定；估价；评税单 \XO'7bNu-  
assessment number 评税编号；估价编号 &;sW4jnt  
assessment of additional tax 补加税评税 ~6K.5t7  
assessment of performance 业绩评估；实绩评价 E $P?%<o  
Assessor 评税主任 ]V)*WP#a  
asset price bubbles 资产价格泡沫 #q>\6} )  
asset-backed securities 具资产保证的证券 E3] 8(P%D-  
assets accretion 资产增值 :5F(,
Z_  
assets and liabilities 资产与负债 0gGr/78   
assets betterment statement 资产递增表；资产改进表 ;XQ27,K&  
assets lending 实物放款；有抵押贷款 !zsrORF{  
assets of the company passing on the death 死者去世时转移的公司资产 {  '402  
assets pledged as security for liabilities 用作负债抵押的资产 @j"6f|d  
assets portfolio 资产投资组合 `(ik2#B`}  
assets price 资产价格 T2n3g|4  
assets quality 资产质素 S>)[n]f  
assets realization 资产变现 w IP4Z^  
assets refinancing arrangement 资产再集资安排 ~ToU._  
assets securitization 资产证券化 [k0/ZfFwV  
assets situated outside Hong Kong 在香港以外地方的资产 vvu $8n  
assets stripping 削减资产；拆卖资产 Wffz&pR8  
assets value 资产值 &E1m{gB(  
assignee 承让人 Y;'SD{On  
assignment 转让；转让书；转让契 $}'(%\7"  
assignment of interest 权益转让 Zu<S<??Jf  
assignment of letters patent and trade mark 专利证书及商标转让 -w>ss&  
assignment of property 物业转让；物业转让书 =ZO lE|4  
assignment right 转让权 8.>himL  
assignor 转让人 1w,34*-}  
associate 有联系的人；有关连人士；相联者；合伙人；联系人
t-5Y,}j  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 CZ'm|^S  
associate member 附属会员 I~6 o<HO  
associated body corporate 相联法人团体 $4
}G  
associated company 相联公司；联属公司 'kco. 1{  
associated corporation 相联法团 "$aoIXv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] B,&QI&k`~  
公认会计师公会〔英国〕 y=.bn!u}z  
Association of Futures Exchange Brokers 香港期货经纪协会 ##}7cFX  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 A2;6Vz=z  
association of underwriters 承保人组织 ?;H}5>^8P  
assumption of control 接管 }'faf{W  
assurance 担保；保险；转易；转易书 Yg,;l-1  
assurance of interest 权益的转易 ,<'>jaC  
at 19XX price 按一九ＸＸ年价格计算 Br15S};Ce  
at a discount 按赔价计算；按贴水价格计算；打折扣 z{FFTb^B  
at a premium 按溢价计算；按升水价格计算 2Y<]X7Ch:  
at call 通知付款；按通知 FE]UqB  
at constant market price 按固定市价计算 )0]U"Nf ho  
at constant price 按固定价格计算 Dx`-h#  
at cost 按成本计算 0AdxV?6z  
at current market price 按当时市价计算；按现时市价计算 Fi;H  
at current price 按当时价格计算；按现时价格计算 [3I
|MZ  
at factor cost 按要素成本计算；按生产要素成本计算 JT!9LNh;R`  
at money-of-the-day price 按付款当日价格计算 .c:h!-D;  
at or better 按指定或较佳价位〔买卖指令〕 (Zd(?">i  
at par 按面值计算；平价 FUlhEH  
at sight 见票即付 Ibu9AwPm  
at the close 按收市盘 R&BWCC{  
at the opening 按开市盘 +iFt)  
attestation 见证；见证条款 01n132k  
at-the-money option 平价期权 y4LUC;[n  
attorney 受权人；受托代表人 ggiy{CdR  
attornment 新拥有人承认书 lSW'qgh  
attributable profit 可归属利润 IM7<z,*oF  
attributable share value 可归属股份价值 z#ki# o  
Auckland Stock Exchange 奥克兰证券交易所 ]@ke_' "  
auction 拍卖 i;U*Y *f  
auctioneer 拍卖商 "M!m-]  
audit 审计；核数 _ilitwRN3  
Audit Commission 审计署 UAT\ .  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 9cUa@;*1  
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〕 1YJ?Y  
audit review 帐目审查 biU_ImJ>0  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |Tc4a4jS  
audited account 审计帐目；经审计的帐目 zL9~gJ  
audited annual account 经审计的周年帐目 $+_1F`  
audited balance sheet 经审计的资产负债表 fK+ 5  
auditor 核数师；核数主任；审计师 pjX=:K|  
auditor's certificate 核数师证明书；审计师证明书 Eu:/U*j  
auditor's report 核数师报告；审计师报告 C}pm>(F~  
Aussie bond 澳元债券 <R;wa@a>  
austerity budget 紧缩预算 _^NaP  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6%ofS8[  
Australia All Ordinaries Index 澳洲所有普通股票指数 $Seh4  
Australian Dollar [AUD] 澳元 @+H0D"  
Australian Options Market 澳大利亚期权市场 l EzN  
Australian Securities Commission 澳洲证券事务监察委员会 zfv@<'  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 c9fz x  
Australian Stock Exchange 澳大利亚证券交易所 ~/9RSdv7  
Austrian Schilling [ATS] 奥地利先令 VOZxLyj^9  
authentication 认证；鉴证 w5{l-Z  
authority to purchase 委托购买证；委购书 d+,!p8Q  
authorization 认可；核准；授权；授权书 ;nP(S`'  
authorization by direction 指示授权 5cinI^x)f  
authorization by instruction 指令授权 :;yrYAyT3  
authorization by warrant 令状授权 }O>1ta
uI  
authorization of unit trust 单位信托的认可 `G/g/>y  
authorized agent 指定代理人 [M,4qe8,}  
authorized capital 法定资本 rU&Y/  
authorized clerk 出市员 c6#EgN,X  
authorized dealer 认可交易商 }O $]xB  
authorized financial institution 认可财务机构 D|*w6p("z  
authorized fund 认可基金 *bf 5A9  
authorized fund house 获授权的基金公司；认可基金公司 Fd\uTxykp  
authorized institution 认可机构 ]6[+tpx  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 3CjixXaA$  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
aG^E^^Y  
authorized insurer 获授权保险人；获认可承保人 v9-4yZU^WR  
authorized investment 特准投资项目 tEvDAI} 5  
authorized person 获授权人 7~XA92  
authorized representative 获授权代表 vm_]X{80
;  
authorized share capital 法定股本 W/xPVmnV  
automated quotation system 自动报价系统 S-q"'5>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] t#|R"Q#  
自动交易系统〔香港期货交易所有限公司〕 CvE^t#Bok  
automatic adjustment mechanism 自动调整机制 ZxSFElDD]E  
automatic adjustment system 自动调整系统 <tFq^qB  
Automatic Clearing House 自动票据交换所 (,#m+  
automatic exchange rates accumulation system 自动化汇率累集系统 a;Y:UwD9*  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &RARK8^  
automatic teller machine [ATM] 自动柜员机 xS tsw5d  
autopay 自动转帐 9QXsbd6  
available assets 可用资产 T?m@`"L,  
available fiscal reserve 现存财政储备 qz]qG=wmL  
available profit 可用利润 X+N5iT  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 GZu12\0nZ  
average 平均；平均数；海损 |<h}'  
average basic salary 平均基本薪金 $V!.z%Vgf  
average consumer expenditure 平均消费开支；一般消费开支 XV]xym~  
average cost 平均成本 8+}rm6Y+  
average cost of land production 增辟土地平均成本 <3BGW?=WP  
average daily turnover 平均每日成交额 l3>e-kP  
average daily wage rate 平均每日工资率 x0JW  
average expenditure pattern 平均开支模式 bRy(`  
average growth rate 平均增长率 q%])dZ!lE  
average net fixed assets 固定资产平均净值 #<b\BqYG  
average of relatives 相对价格平均数 5)T[ha77u  
average price 平均价格 lWj*tnnn[  
average propensity to consume 平均消费倾向；一般消费倾向 $&Vba@v  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ZH;4e<gg  
average rate 平均率 MWA,3I\.  
average revenue 平均收入；平均收益 sIf]e'@AC  
average stock 平均库存；平均存货 Z/G#3-5)p  
average yearly rent 平均年租 mz6]=]1w  
avoidance of double taxation 避免双重课税 RVttk )Ny  
avoidance of tax 避税

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