一些有用的会计术语(也不知道发的地方对不对)A

A: K~ ;45Z2  
A share Ａ股；甲类股份 JxyB(
 
abatement of tax 减税；减扣免税额 q^6+!&"  
ABN AMRO Bank N.V. 荷兰银行 A*W)bZs.  
above-the-line expenditure 线上项目支出；经常预算支出 ve&zcSeb  
above-the-line receipt 线上项目收入；经常预算收入 DxJX+.9K9  
ABSA Asia Limited 南非联合亚洲有限公司 O%r;5kP  
absolute change 绝对数值变更 @)SL_9  
absolute expenditure 实际开支 aZ\UrV4,  
absolute guideline figure 绝对准则数字 =4h+ M$2  
absolute interest 绝对权益 ~c6}
 
absolute order of discharge 绝对破产解除令 fGmT_C0t  
absolute profit margin 绝对利润幅度 SNY~9:;]f  
absolute value 实值；绝对值 )V!dBl"Gq  
absolutely vested interest 绝对既得权益 L~s3b  
absorbed cost 已吸收成本；已分摊成本 !UFfsNiXZ  
absorption 吸收；分摊；合并 8Jz:
^k:  
absorption rate 吸收率；摊配率；分摊率 #A]-ax?Qc}  
ACB Finance Limited 亚洲商业财务有限公司 ZyE
HzM{$  
acceptable form of reciprocity 合理的互惠条件 %vBhLaE  
acceptable rate 适当利率；适当汇率 %#$EP7"J  
acceptance agreement 承兑协议   zxp`  
acceptance for honour 参加承兑 PTj&3`
v  
acceptor 承兑人；接受人；受票人 2)j0Ai%  
acceptor for honour 参加承兑人 s3W@WH^.  
accident insurance 意外保险 ak:c rrkx  
Accident Insurance Association of Hong Kong 香港意外保险公会 7'OtruJ  
accident insurance scheme 意外保险计划 TRsE %  
accident year basis 意外年度基准 ngGO0  
accommodation 通融；贷款 F{ELSKcp.  
accommodation bill 通融票据；空头票据 _'#x^D  
accommodation party 汇票代发人 Y@ZaJ@%9@  
account balance 帐户余额；帐户结余 xU%w=0z<  
account book 帐簿 E= `6-H{  
account collected in advance 预收款项 1T:Y0  
account current book 往来帐簿 6 PxW8pn  
account of after-acquired property 事后取得的财产报告 @^uH`mc  
account of defaulter 拖欠帐目 8uA,iYD  
account payable 应付帐款 ]THPSw_y8  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =|=.>?t6Z0  
account receivable 应收帐款 A'nq}t 3  
account receivable report 应收帐款报表 Znetzm=0  
account statement 结单；帐单；会计财务报表 cW+t#>'r  
account title 帐户名称；会计科目 ,K^4fL$C;3  
accountant's report 会计师报告 Oh4AsOj@  
Accountant's Report Rules 会计师报告规则 `c'W-O/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Yq/.-4y  
Accounting Arrangements 《会计安排》 hTwA%  
accounting basis 会计基础 'g9"Qv?0{`  
accounting by Official Receiver 破产管理署署长呈交的帐目 [V}S<Xp  
Accounting Circular 《会计通告》 ]D,MiDph  
accounting class 会计类别 !Kv@\4  
accounting date 记帐日期；会计结算日期 ~b:Rd{  
accounting for money 款项核算 T6~_Q}6  
Accounting Officer 会计主任 T7f ${  
accounting period 会计报告期；会计期  aH#l9kCb  
accounting policy 会计政策；会计方针 oTT7M`P3h  
accounting practice 会计惯例 "]-Xmdk09  
accounting principle 会计准则 u<nLag
  
accounting record 会计记录 ,~?YBLw@c  
accounting report 会计报告 RN@ctRS  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 h
`3eu;5)  
Accounting Society of China 中国会计学会 a<fUI
%_  
accounting statement 会计报表 8|$3OVS  
accounting system 会计制度；会计系统 Ka,^OW}<%q  
accounting transaction 会计事项；帐务交易 B4]`-mahO  
accounting treatment 会计处理 ]~\sA
  
accounting year 会计年度 y9KB< yh/  
accretion 增值；添加 l9M0cZ,  
accrual 应计项目；应累算数目 rm} R>4  
accrual basis 应计制；权责发生制 $U/YR&vcw  
accrual basis accounting 应计制会计；权责发生制会计 {8I.`U  
accrue 应累算；应计 }cN@[3v  
accrued benefit 应累算利益 pD&&l!i&[  
accrued charges 应计费用 D_8x6`z  
accrued cumulative preference share dividend 应累算的累积优先股股息 /6_|]ijc  
accrued expenses 应累算费用 SvR7eC  
accrued interest payable 应付利息；应计未付利息 5 QO34t2  
accrued interest receivable 应收利息；应计未收利息 'KPASfC  
accrued right 累算权益 a/< Csad  
accruing profit 应累算的利润 f0T,ul,  
accumulated fiscal reserve 累积财政储备 (< =}]v  
accumulated profit 累积利润；滚存溢利 5pn)yk~  
accumulated reserve 累积储备 @'=Uq  
accumulation of surplus income 累积收益盈余 }Nb8
}(6  
acquired assets 既得资产 72,rFYvpK  
acquisition 收购；购置；取得 EKp@9\XBC  
acquisition cost 购置成本 &Ni`e<mP  
acquisition expenses 购置费用 @UdfAyL  
acquisition of 100% interest 收购全部股权 lqb/eN9(t  
acquisition of control 取得控制权 IVW1]y  
acquisition of fixed assets 购置固定资产 i.:. Y  
acquisition of shell “买壳” w/L `  
acquisition price 收购价 TFcT3]R[rL  
act of God 天灾 _$>pw<  
acting partner 执事合伙人 yOvm`9  
active market 买卖活跃的市场；交投畅旺的市场；旺市 lq"f[-8a2q  
active partner 积极参与的合伙人 U#1bp}y  
active trading 交投活跃 0T>H)c6:\  
actual circulation 实际流通 72veLB  
actual cost 实际成本 5 B=^v#m  
actual expenditure 实际开支；实际支出 P#:?ok  
actual income 实际入息；实际收入；实际收益 wYlf^~#
"  
actual market 现货市场 J6jwBo2m  
actual price 现货价；实际价格 u~)`&1{%  
actual profit 实际利润 Y\0}R,]a-  
actual quotation 实盘；实际价位；实际报价 pZU9^Z?~6  
actual year basis 按实际年度计算 ci+tdMA  
actuals 实货 f$'2}'.!$  
actuarial investigation 精算调查 S'HnBn /  
actuarial principle 精算原则 ko^\HSXl  
actuarial report 精算师报告 46k?b|Q  
Actuarial Society of Hong Kong 香港精算学会 !*`-iQo&  
actuarial valuation 精算师估值 aC<KN:TN6  
actuary 精算师 i>_u_)-  
ad referendum agreement 暂定协议；有待覆核的协定 Rml2"9"`  
ad valorem duty 从价税；按值征税  RDtU43  
ad valorem duty system 从价税制 Q#IG;  
ad valorem fee 从价费 `~X!Ll  
ad valorem tariff 从价关税 " ZX3sfkh  
additional allowance 额外免税额 ,y%3mR_~  
additional amount for unexpired risk 未过期风险的额外款额 _Ob@`  
additional assessable profit 补加应评税利润 `|Or{ih  
additional assessment 补加评税 !!o8N<NU  
additional commitment 额外承担 U8(Nk\"X\  
additional commitment vote 额外承担拨款 wd/< 8>2X  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [V 8{b{  
additional dependent parent allowance 供养父母额外免税额 Nl')l"  
additional provision 额外拨款 "}Me}S<  
additional stamp duty 附加印花税 y
krr2x  
additional tax 补加税罚款；补加税款 ujJI 1I  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ` }3qhar  
adjudged bankrupt 被裁定破产 "YB**Y  
adjudicated bankrupt 裁定破产人 ?3O9eZY@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 eznypY=  
adjudication of bankruptcy 裁定破产；宣告破产 2<hp
K!R  
adjudication of insolvency 裁定无力偿还债务 h!m_PgRSs  
adjusted actual 经调整的实数；调整后的实数 @zgdq  
adjusted current assets 经调整的流动资产；调整后的流动资产 u=YX9M
o!  
adjusted figure 经调整的数字；调整后的数额 Qeu\&%C!<  
adjusted liabilities 经调整的负债；调整后的负债 ?h!i0Rsm  
adjusted loss 经调整的亏损；调整后的亏损 qp}Ma8+  
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 '<0J@^vZ  
adjusted profit 经调整的利润；调整后的利润 !d&C>7nb  
adjusted surplus 经调整的盈余额；调整后的盈余额 ^GBe)~MT  
adjusted value 经调整的价值；调整后的价值 nhN);R~o"1  
adjustment 调整；修订；理算〔保险〕 X";@T.ZGut  
adjustment centre 调剂中心 w}{5#  
adjustment lag 调整过程的时间差距；调整时差 5Q=P4w!'  
adjustment mechanism 调整机制 Pf F=m'  
adjustment of loss 亏损调整 D3c2^r$Z  
adjustment process 调整过程；调整程序 V)P&Zw  
adjustment range 调整幅度 s :`8ZBz~  
administered exchange rate 受管制汇率 Cg616hyut  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3v")J*t  
administration expenses 行政费用 }$\M{#C~  
administration fee 手续费；行政费 ?EX"k+G  
administration in bankruptcy 破产管理 MC,>pR{  
administration order 遗产管理令 u`(- -  
administrator 管理人；遗产管理人 .Gcy>Av  
administrator of the estate 遗产管理人 +`uY]Q,O  
admission of debt 债项承认书 ^;c16  
admission of proof 接纳债权证明 vzn{h)D  
advance 放贷款项；垫付款项；预支款项；预付款项 ,/O[=9l36R  
advance account 暂支帐目；预付款帐户 B>Wu;a.:L  
advance compensation 预付补偿金 j|tC@0A  
advance from shareholder 股东垫款 `nO71mo  
advance pending reimbursement 预支以待日后付还 dCu'>G\bP  
advanced economy 先进经济体系 {s3z"OV  
advancement 预付；预付财产 8UkKU_Uso  
advances warrant 垫款令 0R0{t=VJZ  
advancing 贷出 S60IPya  
adverse balance 逆差 pN\Vr8tJ  
adverse exchange 逆汇 >E,U>@+  
advertisement addressed to shareholders 在报章刊登的致股东通告 m4:^}O-#  
advice for collection 托收通知书 T}3v(6ew4  
advice of drawing 提款通知书；汇票通知书 >h+349  
advice of payment 付款通知  9dzdrT  
Advisory Committee [Securities and Futures Commission] wDwH.~3!  
谘询委员会〔证券及期货事务监察委员会〕 ?RzDQy D  
Advisory Committee on Diversification 经济多元化谘询委员会 kw`WH)+F  
affidavit 誓章；遗产申报誓章 <ER'Ed  
affidavit of no receipt 述明无收款的誓章 hAj1{pA,  
affiliate 联号；联营公司；附属公司 @t1V o}c  
affiliated company 附属公司；联号；联营公司 1.q_f<
U  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 s6o>m*{  
affordability 负担能力 z>R#H/h+  
African Development Bank [AfDB] 非洲开发银行 Qo =Kqv  
after-acquired property 事后取得的财产 3gQPKBpc  
after-hours dealing 市后交易
Vpp;\  
after-tax profit 税后盈利；税后利润；税后溢利 ^2]LV
6I  
agency agreement 代理协议 ^h&I H|  
agency expenses 代理机构的开支 8^B;1`#  
agency fee 代理费 ~ 7)A"t  
Agency Law 《代理法》 saD-D2oj  
agent 代理人；承销人 pb0E@C/R  
agent of company 公司代理人 1|8<H~&  
agent's fee 代理人费；经纪费 vKoP|z=m  
aggregate 总计；总数；总体数字 S-#q~X!yJ  
aggregate amount 总款额；总额 79=45'8  
aggregate assets and liabilities 总体资产与负债 /#<pVgN  
aggregate at constant price 按固定价格计算的总体数字 dC}`IR  
aggregate demand 总需求 /=?ETth @  
aggregate gross position 总持仓量 U.T|   
aggregate limit 总限额 XR0O;JN  
aggregate of salaries tax 合计薪俸税 UhmTr[&  
aggregate performance 总体表现；总体业绩 q8ImrC.'^  
aggregate supply 总体供应 AnZclq
tb  
aggregate surplus 总盈余 B}d.#G+_$x  
aggregate total 整体总额 &L^CCi  
aggregate value 总值；合计价值 D5?phyC[Z  
aggregated basis 合计基准 [@fz1{*  
aggregated net chargeable income 合计应课税入息实额 wNE$6  
aggregation 合并计算；合计；总和 F>gmj'-^  
aggregation of incomes of husband and wife 夫妇入息合并计算 V^Rkt%JY  
aggregation of property 财产的总和 tZ2e!<C  
agio 差价；贴水 D@X+{  
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》 ^/Sh=4=G  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment amQz^
^  
《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》 7-_vY[)/  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~:_0CKa!  
《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》 YxJD_R  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _{~]/k  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 G%u9+XV1#  
agreement for a settlement 授产协议 n
T#JOmv  
agreement for assignment 转让协议 x|eeRf|  
agreement for sale 售卖协议；买卖协议 kcB+
_  
agreement for sale and purchase 买卖协议 &@3m-Z  
agreement for the payment of interest 支付利息协议 z&4~x!-_  
agreement for the repayment of money 还款协议 fRTo.u  
agreement of reinsurance 再保险协议 Mp\<cE  
Agricultural Bank of China 中国农业银行 6aOp[-Le  
air passenger departure tax 飞机乘客离境税 z1,tJH0  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 1px\K8  
airport tax 机场税 nws"RcP+Z  
alcohol duty 酒精税 bXM/2Z?6  
alienation 让与；让渡；转让 }jF+`!*
!  
alimony 生活费；赡养费 6ri\>QrF  
All Ordinaries Index [AOI] 所有普通股指数 *@V*~^V"J[  
all risks 全险；综合险 VSOz.g>  
All Sales Record for Stock Market 《股票市场成交报告》 v
uz4qCQ  
Allied Capital Resources Limited 新联财务有限公司 U\+&cob.  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5+X_4lEJK(  
allocation letter 拨款信件 c#xP91.m  
allocation of fund 分配款项；预留款项 D&hqV)d4R  
allocation of profit 利润分配；溢利分配 Y|0ow_oH  
allocation warrant 拨款令 `#IcxweA  
allotment 分配；配股 |d
adH7  
allotment notice 股份配售通知；配股通知 (foBp  
allotment of shares 股份分配 TOI4?D]  
allowable 可获宽免；免税的 AW5iV3  
allowable business loss 可扣除的营业亏损 y,+[$u7h  
allowable expenses 可扣税的支出 @LLTB(@wR  
allowance 免税额；津贴；备抵；准备金 \)m"3yY  
allowance for debts 债项的免税额 GIHpSy`z  
allowance for depreciation by wear and tear 耗损折旧免税额 'PdmI<eXQ  
allowance for funeral expenses 殡殓费的免税额 '~-IV0v9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 h[XGC=%  
allowance for repairs and outgoings 修葺及支出方面的免税额 6xgv:,  
allowance to debtor 给债务人的津贴 BQ05`nkF  
alteration of capital 资本更改 ^&c$[~W  
alternate trustee 候补受托人 nv5u%B^  
amalgamation 合并 -+U/Lrt>8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G@d`F  
ambit of charges 征税范围；收费范围 .gZZCf&?  
amended valuation 经修订的估值 N b3$4(F  
American Commodities Exchange 美国商品交易所 & 7QH^  
American Express Bank Limited 美国运通银行 8V4V3^_xs  
American Stock Exchange 美国证券交易所 /c+)C"  
amortization 摊销 ;7
G_f  
amount due from banks 存放银行同业的款项 #\If]w*j  
amount due from banks abroad 存放海外银行同业的款项 %hT4qzJj  
amount due from holding companies 控股公司欠款 aW5~Be$ _  
amount due from local banks 存放本港银行同业的款项 7el<5chZ  
amount due to banks 银行同业的存款 X`20f1c6q>  
amount due to banks abroad 海外银行同业的存款 |k-
XBp  
amount due to holding companies 控股公司存款 YT2'!R 1  
amount due to local banks 本港银行同业的存款 sM\&.<B  
amount due to outport banks 外埠银行同业的存款 lUh*?
l  
amount for note issue 发行纸币的款额 ]T{E (9  
amount of bond 担保契据的款额 ]"x\=A  
amount of consideration 代价款额 qjC_*X!  
amount of contribution 供款数额 !}&"W,,0  
amount of indebtedness 负债款额 ;MTz]c  
amount of principal of the loan 贷款本金额 Pl~P-n  
amount of rates chargeable 应征差饷数额 Gm=>!.p  
amount of share capital 股本额 ^>r^3C)_-  
amount of sums assured 承保款额 /3^P_\,>f  
amount of variation 变动幅度 xNdIDj@  
amount of vote 拨款数额 $T dC/#7  
amount payable 应付款额 -a) T6:e  
amount receivable 应收款额 hH+bt!aH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _GbE^  
analysis 分析 K%,$ V,#  
ancillary risk 附属风险 <Dw]yGK@  
annual account 周年帐目；周年帐目报表；年度决算；年结 6`puTL?  
annual accounting date 年结日期 + Oobb-v  
annual allowance 每年免税额；年积金；年度津贴；年津 QXk"?yT`E  
annual balance 年度余额 u2qV6/  
annual disposable income 每年可动用收入 P%o44|[][  
annual estimates 周年预算 c"Y!$'|Q  
annual fee 年费 8l 
xY]UT  
annual general meeting 周年大会 T+TF-] J  
annual growth rate 年增率；每年增长率 <]#o*_aFP  
annual long-term supplement 长期个案每年补助金 -0~IY  
annual pensionable emolument 可供计算退休金的年薪 r*cjOrvI  
annual report 年报 WL~`u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0
U&dq#  
annual return 周年报表；周年申报表；每年报税表格 B3L4F"  
Annual Return Rules 《周年报表规则》 }]h\/,  
annual review of consumer prices 每年消费物价回顾 *PB/iVH%6  
annual roll-forward basis 逐年延展方式 \5[-Ml  
annual salary 年薪 Kd{#r/HZ  
annual statement 年度报表；年度决算表 \C\gn]Z  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 F2oJ]th.3  
annuitant 年金受益人 52<~K  
annuity 年金 3YTIH2z5  
annuity contract 年金合约 5 ;vC(Go  
annuity on human life 人寿年金 +Hyk'=.W  
antecedent debt 先前的债项 e(\Q)re5Q  
ante-dated cheque 倒填日期支票 r>3^kL5UI  
anticipated expenditure 预期开支 FAd``9kRT  
anticipated net profit 预期纯利 p)z-W(  
anticipated revenue 预期收入 afy
/K'~  
anti-inflation measure 反通货膨胀措施 SEU\}Ni{  
anti-inflationary stance 反通货膨胀立场 K!7q!%Ju  
apparent deficit 表面赤字 Z%;)@0~f  
apparent financial solvency 表面偿债能力 )BlJ|M  
apparent partner 表面合伙人 *zSxG[s  
application for personal assessment 个人入息课税申请书 . z].:$J&  
application of fund 资金应用 ^cb)f_90  
application to release as liquidator and to destruct the books of accounts and documents W2n*bNI  
申请免除清盘人职务及毁灭帐簿与文件 ioWJj.%  
appointed actuary 委任精算师 NE[y|/  
appointed auditor 委任核数师；委任审计师 0&B:\  
appointed trustee 委任的受托人 YME[%c2x  
appointer 委任人 =?+w)(*0c  
apportioned pro rata 按比例分摊
wzxdVn 'S  
apportionment 分配；分摊 iRouLd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 rV U:VL`2  
apportionment formula 分摊方程式 9C?cm:  
apportionment of estate duty 遗产税的分摊 FRS
28D  
appraisal 估价；评估 DOT=U _  
appreciable growth 可观增长 59K}  
appreciable impact 显着影响 Zr9d&|$  
appreciable increase 可观增长 W1<.OO\J  
appreciation 增值；升值 ?to1rFrU  
appreciation against other currencies 相对其他货币升值 W7W3DBKtSm  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5R"
2Wd  
appreciation tax 增值税 +0U#.|?  
appropriation 拨款；拨用；拨付 z[Z2H5[  
appropriation account 拨款帐目 #hZQ>zcF  
Appropriation Bill 拨款法案 4D GY6PS  
appropriation-in-aid system 补助拨款办法 Y@ObwKcG  
approved assets 核准资产 Kc-4W6?$  
approved basket stock 认可一篮子证券 v#Sj|47  
approved budget 核准预算 n/?eZx1  
approved charitable donation 认可慈善捐款 BMY>a  
approved charitable institution 认可慈善机构 5<^'Cy
 
approved currency 核准货币；认可货币 \{:%v#ZZ  
approved estimates 核准预算 1ThwvF%Qo  
approved estimates of expenditure 核准开支预算 >kZ6f4
 
approved overseas insurer 核准海外保险人 g?gq
koI  
approved overseas trust company 核准海外信托公司 +q l  
approved pooled investment fund 核准汇集投资基金 Z/n3aYM  
approved provident fund scheme 认可公积金计划 [Ek42%  
approved provision 核准拨款 )ib7K1GJ  
approved redeemable share 核准可赎回股份 :TlAL# s&  
approved regional stock 认可地区性证券 w)^\_uAlS  
approved retirement scheme 认可退休金计划 Jxn3$  
approved subordinated loan 核准附属贷款 ]ZDTn  
arbitrage 套戥；套汇；套利 #>"}q3RO  
arbitrageur 套戥者；套汇者 2Gm-\o&Td"  
arbitrary amount 临时款项 )7k&`?Mh  
arrangement 措施；安排；协定 76$*1jB  
arrears 欠款 u7n[f@Eg,%  
arrears of pay 欠付薪酬 uFC?_q?4\  
arrears of revenue 逾期未收税款；逾期未收的帐项 NWb} OXK/  
articles of association 组织章程；组织细则；组织章程细则 TbMdQbj}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 !5? m  
ascertainment of profit 确定利润 487YaioB$  
"Asia Clear" “亚洲结算系统” %N>\:85?  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 8.[&wyU  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 K]ca4Z  
Asian Development Fund [ADF] 亚洲发展基金 bI#<Ee0nJ  
Asian dollar bond 亚洲美元债券 5Yn{?r\#F  
Asian dollar market 亚洲美元市场 W _J&M4  
Asian dollar rate 亚洲美元利率 ) b
/n)%6  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ENO? ;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 b~jIv:9T  
asked price 沽盘；喊价；索价；卖方报价 epn#qeX  
assessable income 应评税入息 Ut]2`8-  
assessable loss 应评税亏损 6zv;lx0<D&  
assessable profit 应评税利润 amMjuyW  
assessable value 应评税值 GKiq0*/M  
assessed profit 估定利润 {=s:P|ah  
assessed value 经评估价值 "havi,m  
assessment 评税；评定；估价；评税单 ob)Q,;8R  
assessment number 评税编号；估价编号 D DQs42[  
assessment of additional tax 补加税评税 sw[oQ!f  
assessment of performance 业绩评估；实绩评价
9LH=3Qt  
Assessor 评税主任 hHCzj*5  
asset price bubbles 资产价格泡沫 <D~6v2$  
asset-backed securities 具资产保证的证券 V@$GC$;  
assets accretion 资产增值 tCX9:2c  
assets and liabilities 资产与负债 -MDOZz\  
assets betterment statement 资产递增表；资产改进表 )@!~8<_"  
assets lending 实物放款；有抵押贷款 ;CA ?eI  
assets of the company passing on the death 死者去世时转移的公司资产 #FEa 5  
assets pledged as security for liabilities 用作负债抵押的资产 UOw~rK   
assets portfolio 资产投资组合 |3S'8OeCI  
assets price 资产价格  NvUu
.  
assets quality 资产质素 ud yAP>  
assets realization 资产变现 ]{(l;k9=e  
assets refinancing arrangement 资产再集资安排 m dC`W&r  
assets securitization 资产证券化 i
D.0J/  
assets situated outside Hong Kong 在香港以外地方的资产 Y 5Qb4Sa  
assets stripping 削减资产；拆卖资产  dhZZb  
assets value 资产值 {a]pF.^kf  
assignee 承让人 nDyvX1]  
assignment 转让；转让书；转让契 =E&24  
assignment of interest 权益转让 {5U1`
>  
assignment of letters patent and trade mark 专利证书及商标转让 
'BqrJfv  
assignment of property 物业转让；物业转让书 f( ]R/'o  
assignment right 转让权 mPckf  
assignor 转让人 jo<>Hc{g>  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 `E{;85bDH  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 anK[P'Y  
associate member 附属会员 (~=Qufy  
associated body corporate 相联法人团体 'CS^2Z  
associated company 相联公司；联属公司 mr@_%U  
associated corporation 相联法团 N )'8o}E  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] v>rqOI  
公认会计师公会〔英国〕 *4-r`k|@>/  
Association of Futures Exchange Brokers 香港期货经纪协会 Ok*VQKyDLH  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 `@4 2jG}*  
association of underwriters 承保人组织 :-$cdZ3E  
assumption of control 接管 2IKxh  
assurance 担保；保险；转易；转易书 CFD*g\g<*  
assurance of interest 权益的转易 `oB'(  
at 19XX price 按一九ＸＸ年价格计算 b;Hm\aK  
at a discount 按赔价计算；按贴水价格计算；打折扣 :/>7$)+  
at a premium 按溢价计算；按升水价格计算 >BJ2v=RA  
at call 通知付款；按通知 3?.6K0L  
at constant market price 按固定市价计算 ^Yf3"D?&  
at constant price 按固定价格计算 w/qQ(]n8  
at cost 按成本计算 uG2Xkj  
at current market price 按当时市价计算；按现时市价计算 ARmu{cL  
at current price 按当时价格计算；按现时价格计算 BXT80a\  
at factor cost 按要素成本计算；按生产要素成本计算 n"XdHW0  
at money-of-the-day price 按付款当日价格计算 Tq9,c#}&  
at or better 按指定或较佳价位〔买卖指令〕 #x, ]D  
at par 按面值计算；平价 2ZU@>W  
at sight 见票即付 ''$`;?t>  
at the close 按收市盘 Lv  
at the opening 按开市盘 'Y hA  
attestation 见证；见证条款 GA'*5
8  
at-the-money option 平价期权 M7`UoTc+>d  
attorney 受权人；受托代表人 1f+*Tmc5]Q  
attornment 新拥有人承认书 X=fPGyhZ  
attributable profit 可归属利润 bs:C1j\&  
attributable share value 可归属股份价值 )EhTM-1  
Auckland Stock Exchange 奥克兰证券交易所 FI3sLA  
auction 拍卖 ' %bj9{(0  
auctioneer 拍卖商 lf?Z{^  
audit 审计；核数 TjKzBAX  
Audit Commission 审计署 [P.@1mV  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] g|tNa/  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
_pY  
audit review 帐目审查 c80 }1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 zzulVj*  
audited account 审计帐目；经审计的帐目 EZ:I$X  
audited annual account 经审计的周年帐目 V->.|[J  
audited balance sheet 经审计的资产负债表 o%vIkXw  
auditor 核数师；核数主任；审计师 N5:D8oWWXR  
auditor's certificate 核数师证明书；审计师证明书 nvU+XCx  
auditor's report 核数师报告；审计师报告 Ytl:YzXCi  
Aussie bond 澳元债券 DH}s1mNMP  
austerity budget 紧缩预算 uU8*$+ "  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 PFImqojHd  
Australia All Ordinaries Index 澳洲所有普通股票指数 R=2 gtW"r  
Australian Dollar [AUD] 澳元 #]?,gwvTf  
Australian Options Market 澳大利亚期权市场 o%kSR ]V|  
Australian Securities Commission 澳洲证券事务监察委员会 gg lNpzj  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~J8cS  
Australian Stock Exchange 澳大利亚证券交易所 j zxf"X-  
Austrian Schilling [ATS] 奥地利先令 5"76R Gw=  
authentication 认证；鉴证 [{6&.v  
authority to purchase 委托购买证；委购书 vG'vgUo  
authorization 认可；核准；授权；授权书 &M!4]pow
 
authorization by direction 指示授权 )OARO  
authorization by instruction 指令授权 -=-x>(pRW7  
authorization by warrant 令状授权 Jm{As*W>  
authorization of unit trust 单位信托的认可 sq8tv]  
authorized agent 指定代理人 uf{SxEa  
authorized capital 法定资本 '0\0SL   
authorized clerk 出市员 OlD7-c2L]  
authorized dealer 认可交易商 UMHuIA:%U  
authorized financial institution 认可财务机构 oN1!>S9m  
authorized fund 认可基金 <[ g$N4  
authorized fund house 获授权的基金公司；认可基金公司 x]yHBc  
authorized institution 认可机构 ')5jllxv  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 iqU.a/~y  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 w3>Y7vxiz`  
authorized insurer 获授权保险人；获认可承保人 ,gFL Wb`B'  
authorized investment 特准投资项目 HB/ _O22  
authorized person 获授权人 &%_y6}xIw  
authorized representative 获授权代表 "Qiq/"h  
authorized share capital 法定股本 #Pe\Z/  
automated quotation system 自动报价系统 kphy7>Km  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] zJB+C=]D7H  
自动交易系统〔香港期货交易所有限公司〕 ,g<>`={kK+  
automatic adjustment mechanism 自动调整机制 :kf3_?9rc  
automatic adjustment system 自动调整系统 3L 1lq .  
Automatic Clearing House 自动票据交换所 @B>%B EC  
automatic exchange rates accumulation system 自动化汇率累集系统 : L6-{9$  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 44/0}v]  
automatic teller machine [ATM] 自动柜员机 d\1:1
ucV  
autopay 自动转帐 j`LT`p"9S  
available assets 可用资产 9hz7drhR;\  
available fiscal reserve 现存财政储备 L!G9O]WB  
available profit 可用利润 ^>P@5gcoE(  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 3rXL0&3w%  
average 平均；平均数；海损 0{{p.n8a~  
average basic salary 平均基本薪金 &gKP6ANx2  
average consumer expenditure 平均消费开支；一般消费开支 D_,_.C~O  
average cost 平均成本 yK @X^jf  
average cost of land production 增辟土地平均成本 x~3
>1Wr#M  
average daily turnover 平均每日成交额 BIb{<tG^N  
average daily wage rate 平均每日工资率 "6[Ax{c
M  
average expenditure pattern 平均开支模式 KweHY,  
average growth rate 平均增长率 skmDsZzw  
average net fixed assets 固定资产平均净值 P /f ~  
average of relatives 相对价格平均数 h!J
jN$  
average price 平均价格 E|8s2t  
average propensity to consume 平均消费倾向；一般消费倾向 I'6ed`|  
average propensity to save 平均储蓄倾向；一般储蓄倾向
\nWzn4f  
average rate 平均率 ]aL [  
average revenue 平均收入；平均收益 #!<+:y'S?  
average stock 平均库存；平均存货 ]0/~6f  
average yearly rent 平均年租 +Qb2LR  
avoidance of double taxation 避免双重课税 ]UpHD.Of[t  
avoidance of tax 避税

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