一些有用的会计术语(也不知道发的地方对不对)A

A: 2;K2|G7  
A share Ａ股；甲类股份 7h.fT`  
abatement of tax 减税；减扣免税额 \YSprXe  
ABN AMRO Bank N.V. 荷兰银行 `pjB^--w  
above-the-line expenditure 线上项目支出；经常预算支出 w*]FJ-b<.j  
above-the-line receipt 线上项目收入；经常预算收入 #;=sJ[m4  
ABSA Asia Limited 南非联合亚洲有限公司 [tRb{JsUd  
absolute change 绝对数值变更 ~RH)iI  
absolute expenditure 实际开支 cua( w  
absolute guideline figure 绝对准则数字 XE]"RD<z  
absolute interest 绝对权益 B3<sSe8L0  
absolute order of discharge 绝对破产解除令 m8V
}E&6  
absolute profit margin 绝对利润幅度 Q_Wg4n5  
absolute value 实值；绝对值 `2/V.REX$h  
absolutely vested interest 绝对既得权益 yJ="dEn>i"  
absorbed cost 已吸收成本；已分摊成本 dQz#&&s-  
absorption 吸收；分摊；合并 [FZq'E"87  
absorption rate 吸收率；摊配率；分摊率 TPs ]n7]:  
ACB Finance Limited 亚洲商业财务有限公司 ,M~> t7+  
acceptable form of reciprocity 合理的互惠条件 _'4S1  
acceptable rate 适当利率；适当汇率 phQ{<wzwp  
acceptance agreement 承兑协议 s\< @v7A  
acceptance for honour 参加承兑 FKPR;H8>  
acceptor 承兑人；接受人；受票人 OIIA^QyV  
acceptor for honour 参加承兑人 J0imWluhQ  
accident insurance 意外保险 I
1#MS4;$^  
Accident Insurance Association of Hong Kong 香港意外保险公会 6FN#Xg  
accident insurance scheme 意外保险计划 p1\mjM  
accident year basis 意外年度基准 A+
j!VM   
accommodation 通融；贷款 B>4/[ YHr;  
accommodation bill 通融票据；空头票据 o70] F  
accommodation party 汇票代发人 M!D6i5k,
 
account balance 帐户余额；帐户结余 'Z]wh.]T  
account book 帐簿 NTEN
 
account collected in advance 预收款项 rHi4Pw{L  
account current book 往来帐簿 dtE"1nR  
account of after-acquired property 事后取得的财产报告 NwxDxIIH/)  
account of defaulter 拖欠帐目 w IP4Z^  
account payable 应付帐款 "%b Gwv  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2m"cK^  
account receivable 应收帐款 pSI8"GwQ  
account receivable report 应收帐款报表 (AX$Svw  
account statement 结单；帐单；会计财务报表 ?bpVdm!  
account title 帐户名称；会计科目 -:kIIK   
accountant's report 会计师报告 J"F
p),  
Accountant's Report Rules 会计师报告规则 7<Qmpcp =  
accounting and auditing procedure 会计与审计程序；会计与核数程序 wFMw&=j  
Accounting Arrangements 《会计安排》 jSSEfy>^  
accounting basis 会计基础 'F#dv[N  
accounting by Official Receiver 破产管理署署长呈交的帐目 V/:
2xT  
Accounting Circular 《会计通告》 9 r&JsCc  
accounting class 会计类别 ];jp)P2o  
accounting date 记帐日期；会计结算日期 O"/Sv'|H#  
accounting for money 款项核算 IT)3Et@Y  
Accounting Officer 会计主任 ,p#r; O<O  
accounting period 会计报告期；会计期 o@7U4#E  
accounting policy 会计政策；会计方针 c%bzrYQvA;  
accounting practice 会计惯例 !{{gL=_@  
accounting principle 会计准则 i"=lxqWeaV  
accounting record 会计记录 dWY{x47  
accounting report 会计报告 zWv0y8[d  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 yn"4qC#Z  
Accounting Society of China 中国会计学会 tj*/%G{Y  
accounting statement 会计报表 O;5lF  
accounting system 会计制度；会计系统 ?;H}5>^8P  
accounting transaction 会计事项；帐务交易 Pjn{3/*wi  
accounting treatment 会计处理 j@w1S[vt  
accounting year 会计年度 ,<'>jaC  
accretion 增值；添加 Br15S};Ce  
accrual 应计项目；应累算数目 oam;hmw  
accrual basis 应计制；权责发生制 o(H.1ESk  
accrual basis accounting 应计制会计；权责发生制会计 Vh>cV  
accrue 应累算；应计 =R~zD4{"  
accrued benefit 应累算利益 2gZ nrU  
accrued charges 应计费用 Mi{ns $B%  
accrued cumulative preference share dividend 应累算的累积优先股股息 #0hqfs  
accrued expenses 应累算费用 5@-H8*  
accrued interest payable 应付利息；应计未付利息 Yufjy=!  
accrued interest receivable 应收利息；应计未收利息 hSR+7qN<e  
accrued right 累算权益 c/ih%xR  
accruing profit 应累算的利润 h5pfmN\-5  
accumulated fiscal reserve 累积财政储备 rmo\UCD  
accumulated profit 累积利润；滚存溢利 dGi HO  
accumulated reserve 累积储备 I{r*Y9  
accumulation of surplus income 累积收益盈余 l^OflZC~  
acquired assets 既得资产 }r!+wp   
acquisition 收购；购置；取得 t=xEUOQAn  
acquisition cost 购置成本 #9Jr?K43  
acquisition expenses 购置费用 n>R(e>  
acquisition of 100% interest 收购全部股权 ,lStT+A  
acquisition of control 取得控制权 =<#G~8WYz  
acquisition of fixed assets 购置固定资产 U4^c{KWS  
acquisition of shell “买壳” tXH;4K@  
acquisition price 收购价 IVkB)9IW  
act of God 天灾 pf107S  
acting partner 执事合伙人 *z)gSX  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,[t?$Cy;  
active partner 积极参与的合伙人 c{_JPy  
active trading 交投活跃 6 Bdxdx*zt  
actual circulation 实际流通 HZZZ [km  
actual cost 实际成本 P.5l9Ns(O  
actual expenditure 实际开支；实际支出 L<0_e^8  
actual income 实际入息；实际收入；实际收益 # =tw ,S  
actual market 现货市场 ,a
,2I  
actual price 现货价；实际价格 )5LT!14  
actual profit 实际利润 (3lA0e`Y  
actual quotation 实盘；实际价位；实际报价 HKJBR)T  
actual year basis 按实际年度计算 o5 fV,BJZO  
actuals 实货 VgOD
v  
actuarial investigation 精算调查 '?mF,Co{  
actuarial principle 精算原则 rhy-o?  
actuarial report 精算师报告 e,VF;Br  
Actuarial Society of Hong Kong 香港精算学会 ,z>-_HOnw  
actuarial valuation 精算师估值 ZQ+DAX*MS  
actuary 精算师 fZ5 UFq_~s  
ad referendum agreement 暂定协议；有待覆核的协定 k&%i+5X  
ad valorem duty 从价税；按值征税 IQ~qiFCf  
ad valorem duty system 从价税制 9#@s(s  
ad valorem fee 从价费 Ie!&FQe2q  
ad valorem tariff 从价关税 kHylg{i{"  
additional allowance 额外免税额 d+,!p8Q  
additional amount for unexpired risk 未过期风险的额外款额 0VSIyG_Z  
additional assessable profit 补加应评税利润 A8{ xZsH  
additional assessment 补加评税 !CcDA/0  
additional commitment 额外承担 kj[boxN  
additional commitment vote 额外承担拨款 =CRptk6tS  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 NytTyk)  
additional dependent parent allowance 供养父母额外免税额 T|wz%P<J  
additional provision 额外拨款 h!K" ;qw  
additional stamp duty 附加印花税 n#b{  
additional tax 补加税罚款；补加税款 zMu9A|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 v-d"dC`  
adjudged bankrupt 被裁定破产 qar{*>LCG  
adjudicated bankrupt 裁定破产人 c8"Qmy  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 `dG;SM$T,  
adjudication of bankruptcy 裁定破产；宣告破产 RuIBOo\XL7  
adjudication of insolvency 裁定无力偿还债务 BK+P  
adjusted actual 经调整的实数；调整后的实数 05T?c{ ;  
adjusted current assets 经调整的流动资产；调整后的流动资产 i79$D:PcLa  
adjusted figure 经调整的数字；调整后的数额 h!%y,4IBR  
adjusted liabilities 经调整的负债；调整后的负债 m2jts(stp  
adjusted loss 经调整的亏损；调整后的亏损 6bhb_U'f  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 R|M]mwa^w  
adjusted profit 经调整的利润；调整后的利润 n}IGxum8`  
adjusted surplus 经调整的盈余额；调整后的盈余额 xZ P SUEG  
adjusted value 经调整的价值；调整后的价值 R$hIgw+p[  
adjustment 调整；修订；理算〔保险〕 ~M{/cv  
adjustment centre 调剂中心 ; Z7!BU  
adjustment lag 调整过程的时间差距；调整时差 h7q{i|5  
adjustment mechanism 调整机制 !zF07.(E  
adjustment of loss 亏损调整 5l1R")0`t_  
adjustment process 调整过程；调整程序 7
<!x:G?C  
adjustment range 调整幅度 K+!e1 '  
administered exchange rate 受管制汇率 4Ii5V c  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 '(3 QyCD  
administration expenses 行政费用 IRx%L?  
administration fee 手续费；行政费 7$Z_'GJ]1C  
administration in bankruptcy 破产管理 5(J?C-Pk  
administration order 遗产管理令 IiqqdU]  
administrator 管理人；遗产管理人 ,o%by5j"^N  
administrator of the estate 遗产管理人 V~j^   
admission of debt 债项承认书 sV,Yz3E<u$  
admission of proof 接纳债权证明 1L4-;HYJm  
advance 放贷款项；垫付款项；预支款项；预付款项 1b3k|s4   
advance account 暂支帐目；预付款帐户 ~LpkA`Hn!  
advance compensation 预付补偿金 \DS*G7.A+&  
advance from shareholder 股东垫款 g:)iEw>a  
advance pending reimbursement 预支以待日后付还 SDO:Gma  
advanced economy 先进经济体系 'LPyh ;!f  
advancement 预付；预付财产 4~h0/H"  
advances warrant 垫款令 (9I(e^@]  
advancing 贷出 F+(S-Qk1  
adverse balance 逆差 [BD`h  
adverse exchange 逆汇 ZAn @NA=  
advertisement addressed to shareholders 在报章刊登的致股东通告 jDb\4QyC  
advice for collection 托收通知书 7WS$fUBi  
advice of drawing 提款通知书；汇票通知书 (KyOo,a  
advice of payment 付款通知 re[5lFQ~Z  
Advisory Committee [Securities and Futures Commission] NL$z4m0  
谘询委员会〔证券及期货事务监察委员会〕 }k-8PG =  
Advisory Committee on Diversification 经济多元化谘询委员会 XdCP!iq*8  
affidavit 誓章；遗产申报誓章 E#:!&{O  
affidavit of no receipt 述明无收款的誓章 =EFh*sp  
affiliate 联号；联营公司；附属公司 /Tm+&Jd  
affiliated company 附属公司；联号；联营公司 2A~o)7JaZ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 AF"
7 _  
affordability 负担能力 
6_KvS  
African Development Bank [AfDB] 非洲开发银行 "/e)v{  
after-acquired property 事后取得的财产 wB0vpt5f  
after-hours dealing 市后交易 
\z.bORy  
after-tax profit 税后盈利；税后利润；税后溢利 ~:7y!=8#  
agency agreement 代理协议 R)JH D7 1  
agency expenses 代理机构的开支 Dh2Cj-| ~  
agency fee 代理费 U52V1b  
Agency Law 《代理法》 L}rZ1wV6  
agent 代理人；承销人 27ZqdHd  
agent of company 公司代理人  FNH)wk  
agent's fee 代理人费；经纪费 Zw0KV%7hD  
aggregate 总计；总数；总体数字 ]dNNw`1\V  
aggregate amount 总款额；总额 9h\RXVk{tA  
aggregate assets and liabilities 总体资产与负债 Jk>vn+q8P^  
aggregate at constant price 按固定价格计算的总体数字 _|I8+(~)  
aggregate demand 总需求 ["Ts7;q9[  
aggregate gross position 总持仓量 {Z8GG  
aggregate limit 总限额 2H.g!( Oza  
aggregate of salaries tax 合计薪俸税 /}~=)QHH  
aggregate performance 总体表现；总体业绩 E7iAN\vo  
aggregate supply 总体供应 3W[?D8yi)  
aggregate surplus 总盈余 ,Kj>F2{  
aggregate total 整体总额 a)pc+w#  
aggregate value 总值；合计价值 mbkt7. ,P  
aggregated basis 合计基准 /Z:NoTGn  
aggregated net chargeable income 合计应课税入息实额 KF+r25uy[+  
aggregation 合并计算；合计；总和 w6!97x  
aggregation of incomes of husband and wife 夫妇入息合并计算 AH&RabH2  
aggregation of property 财产的总和 uthW AT &  
agio 差价；贴水 r+C4<-dT  
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》 z8t;jw  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Fnak:R0  
《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》 pZ|{p{_j  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3JQ7Cc>  
《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》 xtP:Q9!N  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment zw15r" R  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ) dk|S\  
agreement for a settlement 授产协议 9!X3Cv|+L  
agreement for assignment 转让协议 v%cCJ SO#  
agreement for sale 售卖协议；买卖协议 B_ict)}ld  
agreement for sale and purchase 买卖协议 . KLEx]f.  
agreement for the payment of interest 支付利息协议 rN|=cn  
agreement for the repayment of money 还款协议 p=nbsS~":  
agreement of reinsurance 再保险协议 63l& ihj  
Agricultural Bank of China 中国农业银行 f4P({V  
air passenger departure tax 飞机乘客离境税 a`xAk^w+  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 O$6&4p*F.  
airport tax 机场税 .c}+kHv  
alcohol duty 酒精税 h
J`Gu7  
alienation 让与；让渡；转让 */IiL%g4u  
alimony 生活费；赡养费 /_m)D;!y  
All Ordinaries Index [AOI] 所有普通股指数 ]$L5}pE3  
all risks 全险；综合险 (o B4*  
All Sales Record for Stock Market 《股票市场成交报告》 S=) c7t?a  
Allied Capital Resources Limited 新联财务有限公司 v%T'!(0j/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 a r8iuwfZ  
allocation letter 拨款信件 $?W2'Xm!V  
allocation of fund 分配款项；预留款项 q
}L`8(a  
allocation of profit 利润分配；溢利分配 nX3?7"v  
allocation warrant 拨款令 ?lD)J?j  
allotment 分配；配股 `OMX
9i  
allotment notice 股份配售通知；配股通知 b;jdk w|  
allotment of shares 股份分配 $k0(iFzR1  
allowable 可获宽免；免税的 3A`]Rk   
allowable business loss 可扣除的营业亏损 j8Z;}Ps  
allowable expenses 可扣税的支出 i#b/.oa  
allowance 免税额；津贴；备抵；准备金 a-|pSe*rx  
allowance for debts 债项的免税额 Skci;4T(  
allowance for depreciation by wear and tear 耗损折旧免税额 ]P wS3:x  
allowance for funeral expenses 殡殓费的免税额 Y}R$RDRL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2 G_KTYJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 +U<YM94?  
allowance to debtor 给债务人的津贴 B@M9oN
WHu  
alteration of capital 资本更改 g=nb-A{#  
alternate trustee 候补受托人 yR|2><A  
amalgamation 合并 uFSU|SDd.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5GScqY,aB  
ambit of charges 征税范围；收费范围 \78^ O  
amended valuation 经修订的估值 n?cC]k;P~  
American Commodities Exchange 美国商品交易所 $Okmurnn  
American Express Bank Limited 美国运通银行 dVB#Np  
American Stock Exchange 美国证券交易所 *KDTBd  
amortization 摊销 [pTdeg;QE  
amount due from banks 存放银行同业的款项 -W^{)%4g
 
amount due from banks abroad 存放海外银行同业的款项 $]_SPu  
amount due from holding companies 控股公司欠款 {Cm!5QYy  
amount due from local banks 存放本港银行同业的款项 ,L-/7}"VHA  
amount due to banks 银行同业的存款
#T8o+tv  
amount due to banks abroad 海外银行同业的存款 7uc\AhOk6  
amount due to holding companies 控股公司存款 KX9IC5pR  
amount due to local banks 本港银行同业的存款 7mYcO3{5{  
amount due to outport banks 外埠银行同业的存款 j H2)8~P  
amount for note issue 发行纸币的款额 RBf#5VjOG!  
amount of bond 担保契据的款额 WT,I~'r=S
 
amount of consideration 代价款额 C lf;+G0  
amount of contribution 供款数额 w*XM*yJHU  
amount of indebtedness 负债款额 &6OY^6<  
amount of principal of the loan 贷款本金额 af |mk@  
amount of rates chargeable 应征差饷数额 nE8z1hBUq  
amount of share capital 股本额 "|Q.{(|kO1  
amount of sums assured 承保款额 VnW6$W?g  
amount of variation 变动幅度 bdstxjJ`  
amount of vote 拨款数额 :5/Ue,~ag  
amount payable 应付款额 +'gO%^{l  
amount receivable 应收款额 BkB_?^Nv8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f> Jj5he/  
analysis 分析 Rs"=o>Qu  
ancillary risk 附属风险 6agG*
x  
annual account 周年帐目；周年帐目报表；年度决算；年结 8a8a:d  
annual accounting date 年结日期 36OQHv;&  
annual allowance 每年免税额；年积金；年度津贴；年津 SeXgBbGAne  
annual balance 年度余额 9Zl4NV&B  
annual disposable income 每年可动用收入 z9IW&f~~P  
annual estimates 周年预算 u]
NsCHKlT  
annual fee 年费 c>D~MCNxg  
annual general meeting 周年大会 UZs '[pm)  
annual growth rate 年增率；每年增长率 Jkj
7ty.J  
annual long-term supplement 长期个案每年补助金 kl:/PM^  
annual pensionable emolument 可供计算退休金的年薪 | CFG<]  
annual report 年报 y%%VJ}'X!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >gzM-d  
annual return 周年报表；周年申报表；每年报税表格 [?7QmZK  
Annual Return Rules 《周年报表规则》 :1qLRr  
annual review of consumer prices 每年消费物价回顾 K!CVS7  
annual roll-forward basis 逐年延展方式 5B:"$vC{=  
annual salary 年薪 3v_j*wy  
annual statement 年度报表；年度决算表 /Q@4HV  
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 L^t%p1R  
annuitant 年金受益人 K>.}>)0  
annuity 年金 xwsl$Rj  
annuity contract 年金合约 agwbjkU/  
annuity on human life 人寿年金 7WmLC  
antecedent debt 先前的债项 fpQFNV  
ante-dated cheque 倒填日期支票 wT!?.Y)aj  
anticipated expenditure 预期开支 `uPO+2  
anticipated net profit 预期纯利 E va&/o?P|  
anticipated revenue 预期收入 wry`2_c  
anti-inflation measure 反通货膨胀措施 ."dT6uE  
anti-inflationary stance 反通货膨胀立场 9
J7yR}2-F  
apparent deficit 表面赤字 5(CInl  
apparent financial solvency 表面偿债能力 YG0/e#5  
apparent partner 表面合伙人 BEb?jRMjLg  
application for personal assessment 个人入息课税申请书 Xxh^4vKjX  
application of fund 资金应用
Awfd0L;9  
application to release as liquidator and to destruct the books of accounts and documents =Ks&m4  
申请免除清盘人职务及毁灭帐簿与文件 UNb7WN  
appointed actuary 委任精算师 UeCi{W  
appointed auditor 委任核数师；委任审计师 JzN "o'  
appointed trustee 委任的受托人 zu?112-v2  
appointer 委任人 -x6_HibbD  
apportioned pro rata 按比例分摊 [x7Rq_^  
apportionment 分配；分摊 )2y [#Blo  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !
U@ETo  
apportionment formula 分摊方程式 sT1OAK\^  
apportionment of estate duty 遗产税的分摊 U3Gg:onuE  
appraisal 估价；评估 [\Wl~ a l  
appreciable growth 可观增长 I
_f%%N%  
appreciable impact 显着影响 Zex~ $r  
appreciable increase 可观增长 g0biw?  
appreciation 增值；升值 fsOlg9  
appreciation against other currencies 相对其他货币升值 l,Q`;v5|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 31^/9lb  
appreciation tax 增值税 90+Vw`Gz=  
appropriation 拨款；拨用；拨付 +arh/pd_I  
appropriation account 拨款帐目  j7_,V?5z  
Appropriation Bill 拨款法案 r+%3Y:dZE  
appropriation-in-aid system 补助拨款办法 >)Qq^?U  
approved assets 核准资产 66>X$nx(z  
approved basket stock 认可一篮子证券 _)vX_gCi  
approved budget 核准预算 KF
*F  
approved charitable donation 认可慈善捐款 NaoOgZ?  
approved charitable institution 认可慈善机构 _`=qc/-0  
approved currency 核准货币；认可货币 ?pJ2"/K   
approved estimates 核准预算 Ma?uB8o+~  
approved estimates of expenditure 核准开支预算 $9\8?gS  
approved overseas insurer 核准海外保险人 HHw&BNQG  
approved overseas trust company 核准海外信托公司 gLt6u|0q  
approved pooled investment fund 核准汇集投资基金 {nSgiqd"28  
approved provident fund scheme 认可公积金计划 Bkq4V$D_  
approved provision 核准拨款  Yf[Cmn  
approved redeemable share 核准可赎回股份 $G0e1)D  
approved regional stock 认可地区性证券 Nz{q
u}dt  
approved retirement scheme 认可退休金计划 Yqh-U%"'  
approved subordinated loan 核准附属贷款 -{*3<2rFK  
arbitrage 套戥；套汇；套利 ]+ub R;  
arbitrageur 套戥者；套汇者 1^NC=IS9z  
arbitrary amount 临时款项 BIMX2.S1o  
arrangement 措施；安排；协定 [Y
lRz  
arrears 欠款 a{7*um  
arrears of pay 欠付薪酬 + rB3\R"d  
arrears of revenue 逾期未收税款；逾期未收的帐项 p Cx_[#DrP  
articles of association 组织章程；组织细则；组织章程细则 #QlxEs#%  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6E_~8oEl  
ascertainment of profit 确定利润 ]+pE1-p\  
"Asia Clear" “亚洲结算系统” Rh~j -;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 F6CuY$0m=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 D`41\#ti  
Asian Development Fund [ADF] 亚洲发展基金 m-C#~Cp36  
Asian dollar bond 亚洲美元债券 !4^Lv{1QZ  
Asian dollar market 亚洲美元市场 P)y2'JKL  
Asian dollar rate 亚洲美元利率 ql.[Uq  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 G@
D8[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (oiQ5s^f  
asked price 沽盘；喊价；索价；卖方报价 &
VU^d3gv~  
assessable income 应评税入息 ok,O/|E}?  
assessable loss 应评税亏损 }@$CS5w  
assessable profit 应评税利润 >nehyo:#  
assessable value 应评税值 D
{8B;+  
assessed profit 估定利润 ~,F]~|U7l  
assessed value 经评估价值 #bGYHN  
assessment 评税；评定；估价；评税单 #r>)A  
assessment number 评税编号；估价编号 yAGQD[ih  
assessment of additional tax 补加税评税 !2B~.!&   
assessment of performance 业绩评估；实绩评价 A][ ;v  
Assessor 评税主任 r!{i2I|  
asset price bubbles 资产价格泡沫 8$JJI({bH  
asset-backed securities 具资产保证的证券 (F;*@Z*R  
assets accretion 资产增值 1F0];{a  
assets and liabilities 资产与负债 {1UU `d  
assets betterment statement 资产递增表；资产改进表 R^@`]dX$  
assets lending 实物放款；有抵押贷款 &>.QDO  
assets of the company passing on the death 死者去世时转移的公司资产 :O,,fJ<x.O  
assets pledged as security for liabilities 用作负债抵押的资产 "<^ Vp
-7r  
assets portfolio 资产投资组合 Y._ACQG3  
assets price 资产价格 Qe7 SH{  
assets quality 资产质素 o^uh3,.  
assets realization 资产变现 Ia9!ucN7DA  
assets refinancing arrangement 资产再集资安排 ?o]
NV  
assets securitization 资产证券化 _^eA1}3  
assets situated outside Hong Kong 在香港以外地方的资产 y4n~gTo(?  
assets stripping 削减资产；拆卖资产 pIm ]WNX(  
assets value 资产值 'Q7t5v@FF  
assignee 承让人 jfvlkE-uK  
assignment 转让；转让书；转让契 |d42?7}  
assignment of interest 权益转让 Kzt:rhiB  
assignment of letters patent and trade mark 专利证书及商标转让 rmX5-k  
assignment of property 物业转让；物业转让书 FbdC3G|oA  
assignment right 转让权 C_[
 d  
assignor 转让人 ?<0'h{zNy  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 |tY6+T}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 S:2 xm8 i  
associate member 附属会员 H`3w=T+I  
associated body corporate 相联法人团体 <VN< ~sz  
associated company 相联公司；联属公司  .;vd  
associated corporation 相联法团 \Ff]}4  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ]=|iO~WN  
公认会计师公会〔英国〕 `N7erM  
Association of Futures Exchange Brokers 香港期货经纪协会 K;`*n7=IA  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 1-4[w *u>  
association of underwriters 承保人组织 _{B2z[G}  
assumption of control 接管 v+C D{Tc  
assurance 担保；保险；转易；转易书 ~d3BVKP5  
assurance of interest 权益的转易 Ym]rG 4  
at 19XX price 按一九ＸＸ年价格计算 !"08TCc<  
at a discount 按赔价计算；按贴水价格计算；打折扣 guy!/zQ>A  
at a premium 按溢价计算；按升水价格计算 @[/!e`]+  
at call 通知付款；按通知 %<q"&]e,  
at constant market price 按固定市价计算 )5<dmK@  
at constant price 按固定价格计算 ``Um$i~e%  
at cost 按成本计算 Ex}TDmTu  
at current market price 按当时市价计算；按现时市价计算 H0Sm4  
at current price 按当时价格计算；按现时价格计算 b?9'-hK<  
at factor cost 按要素成本计算；按生产要素成本计算 (d <p
xx  
at money-of-the-day price 按付款当日价格计算 -%VFC^'5  
at or better 按指定或较佳价位〔买卖指令〕 k]TJL9Q  
at par 按面值计算；平价 tJGPkeA  
at sight 见票即付 N7s9"i  
at the close 按收市盘 <PO-S\N  
at the opening 按开市盘 !VfVpi+-  
attestation 见证；见证条款 )pey7-P7g5  
at-the-money option 平价期权 FQJFq6l  
attorney 受权人；受托代表人 2NL|_W/  
attornment 新拥有人承认书 ;ov}%t>UD  
attributable profit 可归属利润 pAEJ=Te  
attributable share value 可归属股份价值 ~3Z(0gujD  
Auckland Stock Exchange 奥克兰证券交易所 Xn<|6u  
auction 拍卖 4 >D5t)254  
auctioneer 拍卖商 fG7-0
7  
audit 审计；核数 PO2]x:  
Audit Commission 审计署 r7)iNTQ1  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] E?mW4?  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 \>eFs} Y/  
audit review 帐目审查 8,m:  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 8HSGOs =8  
audited account 审计帐目；经审计的帐目 Ujly\ix`  
audited annual account 经审计的周年帐目 %N<>3c<8P  
audited balance sheet 经审计的资产负债表 C|ou7g4'p  
auditor 核数师；核数主任；审计师 \ItAc2,Fl  
auditor's certificate 核数师证明书；审计师证明书 ~1{~iB2G  
auditor's report 核数师报告；审计师报告  ~#zb  
Aussie bond 澳元债券 0`WZ  
austerity budget 紧缩预算 Y7yzM1?t  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @qsOWx`l$  
Australia All Ordinaries Index 澳洲所有普通股票指数  hP1;$  
Australian Dollar [AUD] 澳元 y|.dM.9V  
Australian Options Market 澳大利亚期权市场 A<g5:\3  
Australian Securities Commission 澳洲证券事务监察委员会 rHtX4;f+><  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +d6Jrd*  
Australian Stock Exchange 澳大利亚证券交易所 sy9YdPPE  
Austrian Schilling [ATS] 奥地利先令 Y9(BxDP_+Y  
authentication 认证；鉴证 4_
Rv}Yd  
authority to purchase 委托购买证；委购书 N<lf,zGw  
authorization 认可；核准；授权；授权书 "\1V^2kMr  
authorization by direction 指示授权 D-5~CK4`  
authorization by instruction 指令授权 gkv,Om  
authorization by warrant 令状授权 e}"k8 ./  
authorization of unit trust 单位信托的认可 1]jUiX=T  
authorized agent 指定代理人 E!>l@ ki  
authorized capital 法定资本 6HR*)*>z_  
authorized clerk 出市员 S>?B)  
authorized dealer 认可交易商 *WXqN!:  
authorized financial institution 认可财务机构 %u$dN9cw  
authorized fund 认可基金 nHF  
authorized fund house 获授权的基金公司；认可基金公司 Jc9^Hyqu&  
authorized institution 认可机构 $2*&\/;-E!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 SB!m&;Tb  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 'P)[=+O?t  
authorized insurer 获授权保险人；获认可承保人 CQ%yki  
authorized investment 特准投资项目 >qIZ  
authorized person 获授权人 KT
u&R6|  
authorized representative 获授权代表 a<V* )  
authorized share capital 法定股本 V-9z{  
automated quotation system 自动报价系统 qS2]|7q?Tc  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] l_*:StyR+  
自动交易系统〔香港期货交易所有限公司〕 X`n*M]  
automatic adjustment mechanism 自动调整机制 g.O? 1bebe  
automatic adjustment system 自动调整系统 v&ZI<Xt+  
Automatic Clearing House 自动票据交换所 9
!6yo  
automatic exchange rates accumulation system 自动化汇率累集系统 @sb00ad2q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 /B9jmvj`  
automatic teller machine [ATM] 自动柜员机 QWxl$%`89<  
autopay 自动转帐 kPZ1OSX  
available assets 可用资产 !' @  
available fiscal reserve 现存财政储备 ,k3aeM~`%w  
available profit 可用利润 -wV0Nv(V8  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 z15QFVm  
average 平均；平均数；海损 O0<GFL$)&  
average basic salary 平均基本薪金 ZZl4|  
average consumer expenditure 平均消费开支；一般消费开支 EC|b7  
average cost 平均成本 Z})n%l8J]p  
average cost of land production 增辟土地平均成本 5B=Wnau  
average daily turnover 平均每日成交额 6MRS0{  
average daily wage rate 平均每日工资率 6PI-"He  
average expenditure pattern 平均开支模式 GB_m&t  
average growth rate 平均增长率 a'|Dm7'4t  
average net fixed assets 固定资产平均净值 UwxrYouv~@  
average of relatives 相对价格平均数 oE4hGt5x{  
average price 平均价格 7dU7cc  
average propensity to consume 平均消费倾向；一般消费倾向 0=J69Yd  
average propensity to save 平均储蓄倾向；一般储蓄倾向 U_,K_6vj  
average rate 平均率 &U/~*{  
average revenue 平均收入；平均收益 |tS~\_O/  
average stock 平均库存；平均存货 cB[.ET$  
average yearly rent 平均年租 =8fZG t  
avoidance of double taxation 避免双重课税 dQL! >6a  
avoidance of tax 避税

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