一些有用的会计术语(也不知道发的地方对不对)A

A: U)N;=gr\  
A share Ａ股；甲类股份 7,Nd[ oL*7  
abatement of tax 减税；减扣免税额 ]@Q14   
ABN AMRO Bank N.V. 荷兰银行 8$S$*[-a  
above-the-line expenditure 线上项目支出；经常预算支出 _Nlx)YR  
above-the-line receipt 线上项目收入；经常预算收入 gzx
LHPiw  
ABSA Asia Limited 南非联合亚洲有限公司 LvB-%@n  
absolute change 绝对数值变更 /,wG$b+  
absolute expenditure 实际开支 >wZ!1Jq  
absolute guideline figure 绝对准则数字 CJ?Lv2Td  
absolute interest 绝对权益 \=1k29O  
absolute order of discharge 绝对破产解除令 =Bl#CE)X  
absolute profit margin 绝对利润幅度 H~fZA)W 4Y  
absolute value 实值；绝对值 $kg!XT{V  
absolutely vested interest 绝对既得权益 #k*e>d$  
absorbed cost 已吸收成本；已分摊成本 fZ$8PMZv  
absorption 吸收；分摊；合并 F8.Fp[_tM  
absorption rate 吸收率；摊配率；分摊率 >AJtoJ=j  
ACB Finance Limited 亚洲商业财务有限公司 7h,SX]4Q  
acceptable form of reciprocity 合理的互惠条件 %*zgN[/w  
acceptable rate 适当利率；适当汇率 gFJd8#6t  
acceptance agreement 承兑协议 klv ]+F&[  
acceptance for honour 参加承兑 !'MZeiLP  
acceptor 承兑人；接受人；受票人 /=i^Bgh4  
acceptor for honour 参加承兑人 >$k_tC'"  
accident insurance 意外保险 X]
M)T  
Accident Insurance Association of Hong Kong 香港意外保险公会 .pK_j~}P  
accident insurance scheme 意外保险计划 xrp%b1Sy  
accident year basis 意外年度基准 Vf,t=$.[Q  
accommodation 通融；贷款 
~#N^@a  
accommodation bill 通融票据；空头票据 $yBU ,lu}  
accommodation party 汇票代发人 Mvu!  
account balance 帐户余额；帐户结余 :(N3s9:vz  
account book 帐簿 x%5n&B  
account collected in advance 预收款项 aOETmsw  
account current book 往来帐簿 mKfT4t  
account of after-acquired property 事后取得的财产报告 nz~3o
  
account of defaulter 拖欠帐目 =T!i
M2  
account payable 应付帐款 U8;k6WT|  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 C([TolZ  
account receivable 应收帐款 >^{}Hjt  
account receivable report 应收帐款报表 |s+y]3-_  
account statement 结单；帐单；会计财务报表 C&D!TR!K  
account title 帐户名称；会计科目 RKx" }<#+  
accountant's report 会计师报告 YOd0dKe  
Accountant's Report Rules 会计师报告规则 Yc&y
v  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9ssTG4Sa  
Accounting Arrangements 《会计安排》 ">j}!n 8J  
accounting basis 会计基础 <%Bsb}h,  
accounting by Official Receiver 破产管理署署长呈交的帐目 9Y3_.qa(.  
Accounting Circular 《会计通告》 c\065#f!  
accounting class 会计类别 >iDV
8y  
accounting date 记帐日期；会计结算日期 `a*[@a#  
accounting for money 款项核算 Tm 6<^5t  
Accounting Officer 会计主任 S)T~vK(n  
accounting period 会计报告期；会计期 iG!t
RNQ{y  
accounting policy 会计政策；会计方针 Dqs{n?@n  
accounting practice 会计惯例 $_onSYWr  
accounting principle 会计准则 %@Bl,!BJ,  
accounting record 会计记录 !X*+Ct^  
accounting report 会计报告 Vr+X!DeY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 l q~^&\_#  
Accounting Society of China 中国会计学会 [2"a~o\  
accounting statement 会计报表 7o-umZ}8  
accounting system 会计制度；会计系统 pHXslmrD  
accounting transaction 会计事项；帐务交易 BRLrD/8Le  
accounting treatment 会计处理 cQ} ,q+GR~  
accounting year 会计年度 kl,I.2-  
accretion 增值；添加 `qb
f_;\  
accrual 应计项目；应累算数目 S-NKT(H)c  
accrual basis 应计制；权责发生制 s3Pr
$h  
accrual basis accounting 应计制会计；权责发生制会计 .y\j .p  
accrue 应累算；应计 HZX(kYV  
accrued benefit 应累算利益 Kc$j<MRtv  
accrued charges 应计费用 kj{z;5-dl  
accrued cumulative preference share dividend 应累算的累积优先股股息 mmE\=i~  
accrued expenses 应累算费用 %}elh79H*  
accrued interest payable 应付利息；应计未付利息 e$u=>=jV]  
accrued interest receivable 应收利息；应计未收利息 rVB,[4N  
accrued right 累算权益 W2?6f:  
accruing profit 应累算的利润 ?Z9C}t]  
accumulated fiscal reserve 累积财政储备 N_Q)AXr)  
accumulated profit 累积利润；滚存溢利 P:,' 
 
accumulated reserve 累积储备 S~X&^JvT  
accumulation of surplus income 累积收益盈余 ~)xg7\k  
acquired assets 既得资产 M=:!d$c  
acquisition 收购；购置；取得 ,@!io  
acquisition cost 购置成本 {]BP
Sj{B  
acquisition expenses 购置费用 ek\8u`GC  
acquisition of 100% interest 收购全部股权 +i HZ*  
acquisition of control 取得控制权 z~fZg6  
acquisition of fixed assets 购置固定资产 4 ;ybQ  
acquisition of shell “买壳” AqnDsr!  
acquisition price 收购价 )WuU?Tn&  
act of God 天灾 6Lj=%&  
acting partner 执事合伙人 \]uD"Jqv#  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #}Y$+FtO  
active partner 积极参与的合伙人 HqC 1Dkw  
active trading 交投活跃 s\O4D
*8  
actual circulation 实际流通 -!V+>.Oh  
actual cost 实际成本 Hz~?"ts@;  
actual expenditure 实际开支；实际支出 Yz7H@Y2i  
actual income 实际入息；实际收入；实际收益 .,
[NJ:l  
actual market 现货市场 +}1h  
actual price 现货价；实际价格 &\6Buw_  
actual profit 实际利润 gCfAy=-,V  
actual quotation 实盘；实际价位；实际报价 m.!n|_}]  
actual year basis 按实际年度计算 mUSrCU_}  
actuals 实货 9j<qi\SSI  
actuarial investigation 精算调查 r&!Ebe-  
actuarial principle 精算原则 %:Mi6sR|  
actuarial report 精算师报告 T-,T)R`R  
Actuarial Society of Hong Kong 香港精算学会 +U9m  
actuarial valuation 精算师估值 b* (~8JxZ  
actuary 精算师 nYy%=B|>  
ad referendum agreement 暂定协议；有待覆核的协定 {&7%wZ"t_  
ad valorem duty 从价税；按值征税 M:TN^ rA|  
ad valorem duty system 从价税制 0>{&8:  
ad valorem fee 从价费 Ad7N'1O  
ad valorem tariff 从价关税 A.-j5C4  
additional allowance 额外免税额 jR1t&UD3Y  
additional amount for unexpired risk 未过期风险的额外款额 '^mCLfo0}  
additional assessable profit 补加应评税利润 9|BH/&$  
additional assessment 补加评税 d ?Uj3G  
additional commitment 额外承担 $mgamWNE8w  
additional commitment vote 额外承担拨款 5\!t!FL_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 n1!hfu7@s  
additional dependent parent allowance 供养父母额外免税额 NSs"I]  
additional provision 额外拨款 D/U=zDpiB  
additional stamp duty 附加印花税 q~:H>;:G-  
additional tax 补加税罚款；补加税款 _UP=zW  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0SS,fs<w3  
adjudged bankrupt 被裁定破产 J n>3c  
adjudicated bankrupt 裁定破产人 P'}WmE'B}F  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 2:[ -  
adjudication of bankruptcy 裁定破产；宣告破产 J:D{5sE<|  
adjudication of insolvency 裁定无力偿还债务 [7Fx#o=da  
adjusted actual 经调整的实数；调整后的实数 r{LrQ  
adjusted current assets 经调整的流动资产；调整后的流动资产 }`fFzb
  
adjusted figure 经调整的数字；调整后的数额 96ydcJY0'  
adjusted liabilities 经调整的负债；调整后的负债 @~p
;.=1]F  
adjusted loss 经调整的亏损；调整后的亏损 y-#{v.|L  
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 k]>1@t  
adjusted profit 经调整的利润；调整后的利润 WzinEo{f  
adjusted surplus 经调整的盈余额；调整后的盈余额 1F|e/h%^  
adjusted value 经调整的价值；调整后的价值 dlv1liSXL5  
adjustment 调整；修订；理算〔保险〕 LK>AC9ak<  
adjustment centre 调剂中心 Q+<{2oVz  
adjustment lag 调整过程的时间差距；调整时差 FT'2J  
adjustment mechanism 调整机制 Y9<N#h#  
adjustment of loss 亏损调整 -ElK=q  
adjustment process 调整过程；调整程序 [KcF0%a  
adjustment range 调整幅度 vD-m FC)  
administered exchange rate 受管制汇率 Kx4_`;>  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 YzA6*2  
administration expenses 行政费用 yV.E+~y  
administration fee 手续费；行政费 Th.Mn}1%L  
administration in bankruptcy 破产管理 RKi11z  
administration order 遗产管理令 DjLSl,Z  
administrator 管理人；遗产管理人 xVnk]:c  
administrator of the estate 遗产管理人 )t#>fnN  
admission of debt 债项承认书 ]`+J!G,  
admission of proof 接纳债权证明 "5wer5? t  
advance 放贷款项；垫付款项；预支款项；预付款项 Ty&O
k*  
advance account 暂支帐目；预付款帐户 ob.Br:x  
advance compensation 预付补偿金 &0`[R*S  
advance from shareholder 股东垫款 ]&b>P ;j:  
advance pending reimbursement 预支以待日后付还 u=QG%O#B  
advanced economy 先进经济体系 tRtoA5  
advancement 预付；预付财产 C}'Tmi  
advances warrant 垫款令 {D{' \]+  
advancing 贷出 18eB\4NlD  
adverse balance 逆差 9B)<7JJX!J  
adverse exchange 逆汇 0 k(su  
advertisement addressed to shareholders 在报章刊登的致股东通告 8el\M/u{  
advice for collection 托收通知书 uD=FTx  
advice of drawing 提款通知书；汇票通知书 l/i7<q  
advice of payment 付款通知 x*#9\*@EI  
Advisory Committee [Securities and Futures Commission] eo [eN.  
谘询委员会〔证券及期货事务监察委员会〕 U0m 5Rc  
Advisory Committee on Diversification 经济多元化谘询委员会 \8^c"%v,:  
affidavit 誓章；遗产申报誓章 $eu-8E'  
affidavit of no receipt 述明无收款的誓章 ,@Fde=Lw  
affiliate 联号；联营公司；附属公司 vk><S|[n  
affiliated company 附属公司；联号；联营公司 Mn<#rBE B  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 e+~Q58oD  
affordability 负担能力 L,\wB7t  
African Development Bank [AfDB] 非洲开发银行 b[/uSwvi  
after-acquired property 事后取得的财产 p)e?0m26  
after-hours dealing 市后交易 .P:mYC  
after-tax profit 税后盈利；税后利润；税后溢利 (5/>arDn  
agency agreement 代理协议 2kfX_RK  
agency expenses 代理机构的开支 h_y;NB(w  
agency fee 代理费 4\Q pS  
Agency Law 《代理法》 ix+sT|>  
agent 代理人；承销人 0ZAT;eaB  
agent of company 公司代理人 <=Z`]8  
agent's fee 代理人费；经纪费 Jfs_9g5  
aggregate 总计；总数；总体数字 *Dhy a g  
aggregate amount 总款额；总额 o+0x1Ct3P  
aggregate assets and liabilities 总体资产与负债 (#K
u`  
aggregate at constant price 按固定价格计算的总体数字 yx\I&\i  
aggregate demand 总需求 ^q}cy1"j"  
aggregate gross position 总持仓量 zgn~UC6&  
aggregate limit 总限额 oMeI
Xb)z  
aggregate of salaries tax 合计薪俸税 Oz1S*<]=,~  
aggregate performance 总体表现；总体业绩 Fzz
V%  
aggregate supply 总体供应 gp(: o$  
aggregate surplus 总盈余 f&
2f8@  
aggregate total 整体总额 /H'F4->  
aggregate value 总值；合计价值 [bh8Nj\E  
aggregated basis 合计基准 igO,Ge8}  
aggregated net chargeable income 合计应课税入息实额 Qq{>]5<  
aggregation 合并计算；合计；总和 %] #XIr  
aggregation of incomes of husband and wife 夫妇入息合并计算 t3 rQ5m
 
aggregation of property 财产的总和 GwM(E^AG  
agio 差价；贴水 <$@*'i^7Ez  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 U][\|8i  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment oYR OGU  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 [))TL  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ),
rd7GB>  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 RQO&F$R=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment :~wU/dEEiz  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 SCL8.%z D  
agreement for a settlement 授产协议 /v-:ca)7mI  
agreement for assignment 转让协议 IBm"VCg{Ew  
agreement for sale 售卖协议；买卖协议 |kc#=b@l  
agreement for sale and purchase 买卖协议 sNHxUI  
agreement for the payment of interest 支付利息协议 FQe82tfV+  
agreement for the repayment of money 还款协议 ;6655C  
agreement of reinsurance 再保险协议 ~cH3RFV  
Agricultural Bank of China 中国农业银行 AI,Jy%62/  
air passenger departure tax 飞机乘客离境税 U-ADdOh"q  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 8<:.DFq  
airport tax 机场税 vE{L`,\q  
alcohol duty 酒精税 PC)aVr?@@  
alienation 让与；让渡；转让 c`O(||UZT  
alimony 生活费；赡养费 krMO<(x+  
All Ordinaries Index [AOI] 所有普通股指数 Ba#wW E  
all risks 全险；综合险 chakp!S=  
All Sales Record for Stock Market 《股票市场成交报告》
k];NTALOG  
Allied Capital Resources Limited 新联财务有限公司 )cV*cDL1j  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Q4h6K7  
allocation letter 拨款信件 @<ILF69b  
allocation of fund 分配款项；预留款项 ?F"mZu  
allocation of profit 利润分配；溢利分配 BN%;AQV  
allocation warrant 拨款令 [Ol~}@gV  
allotment 分配；配股 ,GUOq!z  
allotment notice 股份配售通知；配股通知 /Bs42uJ3  
allotment of shares 股份分配 N9cCfB\`  
allowable 可获宽免；免税的 U["-`:>jfp  
allowable business loss 可扣除的营业亏损 q+{$"s9v  
allowable expenses 可扣税的支出 vhd+A  
allowance 免税额；津贴；备抵；准备金 11YpC;[o  
allowance for debts 债项的免税额 eufGU)M  
allowance for depreciation by wear and tear 耗损折旧免税额 g:eqB&&  
allowance for funeral expenses 殡殓费的免税额 ^\Epz*cL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e1/{bX5  
allowance for repairs and outgoings 修葺及支出方面的免税额 AU4K$hC^  
allowance to debtor 给债务人的津贴 t.pn07$  
alteration of capital 资本更改 DIBoIWSuR  
alternate trustee 候补受托人 AlA:MO]NM  
amalgamation 合并 f)19sjAJk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~A@HW!*
Z@  
ambit of charges 征税范围；收费范围 lPZYd8  
amended valuation 经修订的估值 +x]3 -s  
American Commodities Exchange 美国商品交易所 6olJ7`*  
American Express Bank Limited 美国运通银行 Pr'Ij  
American Stock Exchange 美国证券交易所 EECuJ+
T  
amortization 摊销 p;Nq(=] \  
amount due from banks 存放银行同业的款项 `e4gneQY  
amount due from banks abroad 存放海外银行同业的款项 9A,ok[J  
amount due from holding companies 控股公司欠款 F[)5A5+:Y  
amount due from local banks 存放本港银行同业的款项 b6UpE`\z  
amount due to banks 银行同业的存款 9Q>85IiT  
amount due to banks abroad 海外银行同业的存款 vH
XCT?FuG  
amount due to holding companies 控股公司存款 8/s?Gz  
amount due to local banks 本港银行同业的存款 3eERY[  
amount due to outport banks 外埠银行同业的存款 pD17r}%  
amount for note issue 发行纸币的款额 XiO~^=J  
amount of bond 担保契据的款额 +SNjU"x  
amount of consideration 代价款额 g\]~H%2 ,  
amount of contribution 供款数额 {RC&Ub>  
amount of indebtedness 负债款额 :5[1Iepdn  
amount of principal of the loan 贷款本金额 K_ Odu^  
amount of rates chargeable 应征差饷数额 v3b+Ddp  
amount of share capital 股本额 e!=~f%c<N  
amount of sums assured 承保款额 <j}A=SDZ)  
amount of variation 变动幅度 He*c=^8k  
amount of vote 拨款数额 ]Ns)fr6  
amount payable 应付款额 xG WA5[YV  
amount receivable 应收款额 YL&)@h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Q
!y%N&  
analysis 分析 `8/D
$  
ancillary risk 附属风险 J%FF@.)k  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~@$RX:p  
annual accounting date 年结日期 K$KVm^`  
annual allowance 每年免税额；年积金；年度津贴；年津 lWakyCS  
annual balance 年度余额 7yQw$zG,Iz  
annual disposable income 每年可动用收入 |8?DQhd}  
annual estimates 周年预算 L*FQ`:lZ  
annual fee 年费 X/ lmj_v  
annual general meeting 周年大会 K05U>151  
annual growth rate 年增率；每年增长率 .'
PS L  
annual long-term supplement 长期个案每年补助金 6d(D>a  
annual pensionable emolument 可供计算退休金的年薪 I8f='  
annual report 年报 C`=YGyj=TL  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2(U;{;\n*  
annual return 周年报表；周年申报表；每年报税表格 ^*"i *e  
Annual Return Rules 《周年报表规则》 >%H(0G#X  
annual review of consumer prices 每年消费物价回顾 g#:P cl  
annual roll-forward basis 逐年延展方式 [\e/xY(4  
annual salary 年薪 N6HeZB":  
annual statement 年度报表；年度决算表 l[<U UEjZJ  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 H/y,}z  
annuitant 年金受益人 y96HTQ32  
annuity 年金 FfNUFx2N  
annuity contract 年金合约 &%`WXe-`R  
annuity on human life 人寿年金 nJ}@9v F/  
antecedent debt 先前的债项 H[RX~Xk2E  
ante-dated cheque 倒填日期支票 8n35lI( [  
anticipated expenditure 预期开支 Y@Ur}  
anticipated net profit 预期纯利
e}+Zj'5  
anticipated revenue 预期收入 K3k{q90   
anti-inflation measure 反通货膨胀措施 @{"?fqo  
anti-inflationary stance 反通货膨胀立场 MK(~  
apparent deficit 表面赤字 {H*  
apparent financial solvency 表面偿债能力 :$*@S=8O  
apparent partner 表面合伙人 >f'aW  
application for personal assessment 个人入息课税申请书 
ejc>  
application of fund 资金应用 zGNmc7  
application to release as liquidator and to destruct the books of accounts and documents JwQ/A[b  
申请免除清盘人职务及毁灭帐簿与文件 =~>g--^U  
appointed actuary 委任精算师 WbwwI)1  
appointed auditor 委任核数师；委任审计师 s
YbmL`{  
appointed trustee 委任的受托人 SBI*[
 
appointer 委任人 nS](d2  
apportioned pro rata 按比例分摊 .C` YO2,  
apportionment 分配；分摊 zpjE_|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @H8DGeM
 
apportionment formula 分摊方程式 (K_{a+$[  
apportionment of estate duty 遗产税的分摊 V8Ri2&|3  
appraisal 估价；评估 6AdC  
appreciable growth 可观增长 ^YJ%^P  
appreciable impact 显着影响 /0o#V-E)  
appreciable increase 可观增长
OA^6l#  
appreciation 增值；升值 Y?$  
appreciation against other currencies 相对其他货币升值 'Y.6sB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m(D+!I9  
appreciation tax 增值税 Y]tbwOle  
appropriation 拨款；拨用；拨付 1|m%xX,[  
appropriation account 拨款帐目 RO@=&3s  
Appropriation Bill 拨款法案 hd]ts.  
appropriation-in-aid system 补助拨款办法 R?IRE91 :  
approved assets 核准资产 Y?3f Fg  
approved basket stock 认可一篮子证券 [+_>g4M~%  
approved budget 核准预算 4fL`.n1^  
approved charitable donation 认可慈善捐款 g^^pPVK_  
approved charitable institution 认可慈善机构 VVDW=G  
approved currency 核准货币；认可货币 5M/~|"xk  
approved estimates 核准预算 dI|D c  
approved estimates of expenditure 核准开支预算 jweX"G54R  
approved overseas insurer 核准海外保险人 rsq?4+\  
approved overseas trust company 核准海外信托公司 ac\([F-  
approved pooled investment fund 核准汇集投资基金 Gt+rVJ=v  
approved provident fund scheme 认可公积金计划 53 -Owjpx  
approved provision 核准拨款 !6x7^E;c  
approved redeemable share 核准可赎回股份 '4SDAa2f  
approved regional stock 认可地区性证券 l))Q/8H  
approved retirement scheme 认可退休金计划 \VA*3U^@  
approved subordinated loan 核准附属贷款 D*j^f7ab  
arbitrage 套戥；套汇；套利 x[0O*ty-*<  
arbitrageur 套戥者；套汇者 RD46@Q`  
arbitrary amount 临时款项 {xH?b0>  
arrangement 措施；安排；协定 ~Hu!iZ2]  
arrears 欠款 +H28F_#  
arrears of pay 欠付薪酬 G{I),Y~IF  
arrears of revenue 逾期未收税款；逾期未收的帐项 5 5m\,UG7  
articles of association 组织章程；组织细则；组织章程细则 p!5'#\^f  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 [(gXjt-  
ascertainment of profit 确定利润 BNj_f  
"Asia Clear" “亚洲结算系统” YRo,
wsj  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 <#RVA{  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 C$0g2X  
Asian Development Fund [ADF] 亚洲发展基金 ~d].<Be  
Asian dollar bond 亚洲美元债券 i(_A;TT6  
Asian dollar market 亚洲美元市场 8NiR3*1  
Asian dollar rate 亚洲美元利率 E7M_R/7@y  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 6]4#8
tR1_  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 * k<@  
asked price 沽盘；喊价；索价；卖方报价 {0j_.XZ  
assessable income 应评税入息 [F'|KcE3  
assessable loss 应评税亏损 3%hq<  
assessable profit 应评税利润 :PtZKt;~X  
assessable value 应评税值 ~USt&?  
assessed profit 估定利润 1Qu@pb^  
assessed value 经评估价值 .r2*tB).  
assessment 评税；评定；估价；评税单 9Msy=qvYG  
assessment number 评税编号；估价编号 z~ywFk}KGd  
assessment of additional tax 补加税评税 R|v'+bv  
assessment of performance 业绩评估；实绩评价 H]pI$t3~  
Assessor 评税主任 yIrJaS-  
asset price bubbles 资产价格泡沫 XbqMWQN*  
asset-backed securities 具资产保证的证券 ]8}51y8  
assets accretion 资产增值 o<G#%9j  
assets and liabilities 资产与负债 "VZXi_P  
assets betterment statement 资产递增表；资产改进表 o8Gygi5  
assets lending 实物放款；有抵押贷款 Dnl<w<}ZU:  
assets of the company passing on the death 死者去世时转移的公司资产 Pc_aEBq  
assets pledged as security for liabilities 用作负债抵押的资产 76wNZv)9  
assets portfolio 资产投资组合 }f]Y^>-Ux  
assets price 资产价格 Z&Ciy n  
assets quality 资产质素 5nUJ9sqA  
assets realization 资产变现 /("7*W2  
assets refinancing arrangement 资产再集资安排 ;8eKAh  
assets securitization 资产证券化 d&[RfZ`  
assets situated outside Hong Kong 在香港以外地方的资产 ]%)<9]}  
assets stripping 削减资产；拆卖资产 Qr9;CVW  
assets value 资产值 y TD4![  
assignee 承让人 fT|A^  
assignment 转让；转让书；转让契 ,/D}a3JD  
assignment of interest 权益转让 xC,x_:R`  
assignment of letters patent and trade mark 专利证书及商标转让 xEp?|Q$  
assignment of property 物业转让；物业转让书 Dlq!:dF{&  
assignment right 转让权 KWZhCS?[(  
assignor 转让人 Zym6btc  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ;Mup@)!j  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 b:D92pH  
associate member 附属会员 IQRuqp KL  
associated body corporate 相联法人团体 v6s,lC5qR  
associated company 相联公司；联属公司 B*,)
@h  
associated corporation 相联法团 0Gc@AG{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] d<6F'F^w.7  
公认会计师公会〔英国〕 1^4:l!0D  
Association of Futures Exchange Brokers 香港期货经纪协会 ,VHqZ'6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 @kqxN\DE  
association of underwriters 承保人组织 @Fb1D"!  
assumption of control 接管 +yp:douERi  
assurance 担保；保险；转易；转易书 Z*ip=FYR  
assurance of interest 权益的转易 P"8Ix  
at 19XX price 按一九ＸＸ年价格计算 \3$!)z  
at a discount 按赔价计算；按贴水价格计算；打折扣 u3C_Xz  
at a premium 按溢价计算；按升水价格计算 RqtBz3v  
at call 通知付款；按通知 l!F$V;R  
at constant market price 按固定市价计算 BVw2skOT  
at constant price 按固定价格计算 &ASR2J  
at cost 按成本计算 ujZ`T0  
at current market price 按当时市价计算；按现时市价计算 bI55G#1G  
at current price 按当时价格计算；按现时价格计算 h6Z:+  
at factor cost 按要素成本计算；按生产要素成本计算 `8ac;b  
at money-of-the-day price 按付款当日价格计算 f9W:-00QD  
at or better 按指定或较佳价位〔买卖指令〕 
kFv*>>X`  
at par 按面值计算；平价 Zd6ik&S   
at sight 见票即付 P[2!D)A  
at the close 按收市盘 T&?g)  
at the opening 按开市盘 NOo?  
attestation 见证；见证条款 (Jk&U8y  
at-the-money option 平价期权 q(6.VU@  
attorney 受权人；受托代表人 n^Ca?|} ,  
attornment 新拥有人承认书 5 wrRtzf  
attributable profit 可归属利润 x#J9GP.  
attributable share value 可归属股份价值 OT%E|) 6'  
Auckland Stock Exchange 奥克兰证券交易所 94rSB}b.O  
auction 拍卖 HOR8Jwf:  
auctioneer 拍卖商 9{*{Ba  
audit 审计；核数 P.'.KZJ:WD  
Audit Commission 审计署 @up,5`  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %.Ma_4o Z  
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〕 -B *W^-;*  
audit review 帐目审查 C9!t&<\}  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 > S>*JP  
audited account 审计帐目；经审计的帐目 q 84*5-  
audited annual account 经审计的周年帐目 FH+X<  
audited balance sheet 经审计的资产负债表 hMa;\k  
auditor 核数师；核数主任；审计师 Y~WdN<g  
auditor's certificate 核数师证明书；审计师证明书 %_ibe  
auditor's report 核数师报告；审计师报告 jYHnJ}<  
Aussie bond 澳元债券 *nCA6i  
austerity budget 紧缩预算 QB*,+u4  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 i6WH^IQM  
Australia All Ordinaries Index 澳洲所有普通股票指数 % i4 5  
Australian Dollar [AUD] 澳元 2.D2 o  
Australian Options Market 澳大利亚期权市场 wq$$. .E  
Australian Securities Commission 澳洲证券事务监察委员会 tk&AZb,sP  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;xZ+1zmL0  
Australian Stock Exchange 澳大利亚证券交易所 _MBhwNBxZ  
Austrian Schilling [ATS] 奥地利先令 {p +&Q|  
authentication 认证；鉴证 )G/bP!^+(  
authority to purchase 委托购买证；委购书 Q":_\inF  
authorization 认可；核准；授权；授权书 m/KaWrw/)  
authorization by direction 指示授权 gQy%T]  
authorization by instruction 指令授权 Ghgn<YG  
authorization by warrant 令状授权 HwUaaK   
authorization of unit trust 单位信托的认可 yQ$irS?  
authorized agent 指定代理人 ppyy0E^M  
authorized capital 法定资本 ~_
\Ra%  
authorized clerk 出市员 rH3U;K!  
authorized dealer 认可交易商 P`biHs8O  
authorized financial institution 认可财务机构 *;fTiL  
authorized fund 认可基金 i#[8I-OtN/  
authorized fund house 获授权的基金公司；认可基金公司 L4>14D\  
authorized institution 认可机构 q)?%END  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?UtKu  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 A2|Bbqd  
authorized insurer 获授权保险人；获认可承保人 KD kGQh#9  
authorized investment 特准投资项目 V<QpC5  
authorized person 获授权人 ~}.C*;J  
authorized representative 获授权代表 )|~&(+Q?]  
authorized share capital 法定股本 }r:"X<`  
automated quotation system 自动报价系统 |_;kQ(,  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] >Xn,jMUW  
自动交易系统〔香港期货交易所有限公司〕 D+]mKPB  
automatic adjustment mechanism 自动调整机制 q+?&w'8  
automatic adjustment system 自动调整系统 ]9oj,k  
Automatic Clearing House 自动票据交换所 -9b=-K.y  
automatic exchange rates accumulation system 自动化汇率累集系统 ;_,jy7lf  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 kTL{Q0q  
automatic teller machine [ATM] 自动柜员机 h/Mt<5  
autopay 自动转帐 TO6F  
available assets 可用资产 U,WOP7z  
available fiscal reserve 现存财政储备 N[_T3
(  
available profit 可用利润 7{#p'.nc5  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 $--8%gh dG  
average 平均；平均数；海损 q8{Bx03m6  
average basic salary 平均基本薪金 j1
_>>xB  
average consumer expenditure 平均消费开支；一般消费开支 ,}t%7I  
average cost 平均成本 REh"/d  
average cost of land production 增辟土地平均成本 %J*1F  
average daily turnover 平均每日成交额 Q9bnOvKe|  
average daily wage rate 平均每日工资率 xA3_W  
average expenditure pattern 平均开支模式 n!4}Hwz!  
average growth rate 平均增长率 n{?Du  
average net fixed assets 固定资产平均净值 PaTOlHr  
average of relatives 相对价格平均数 $DDO9  
average price 平均价格 8-;.Ejz!\A  
average propensity to consume 平均消费倾向；一般消费倾向 ,RPb<3 B  
average propensity to save 平均储蓄倾向；一般储蓄倾向 f#s6 'g  
average rate 平均率 )z7CT|h7S  
average revenue 平均收入；平均收益 `wi+/^);  
average stock 平均库存；平均存货 IVxJN(N^  
average yearly rent 平均年租 -M{szH  
avoidance of double taxation 避免双重课税 XRPJPwes]  
avoidance of tax 避税

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