一些有用的会计术语(也不知道发的地方对不对)A

A: v<u`wnt  
A share Ａ股；甲类股份 "54t7  
abatement of tax 减税；减扣免税额 ]f}#&]<(T  
ABN AMRO Bank N.V. 荷兰银行 ,z@"pI b  
above-the-line expenditure 线上项目支出；经常预算支出 NW%u#MZ[h  
above-the-line receipt 线上项目收入；经常预算收入 +r<d z  
ABSA Asia Limited 南非联合亚洲有限公司 .?^a|]  
absolute change 绝对数值变更 mSFh*
FG  
absolute expenditure 实际开支 D *Hy 2eZ.  
absolute guideline figure 绝对准则数字 mh7JPbX|  
absolute interest 绝对权益 <n|ayxA)  
absolute order of discharge 绝对破产解除令 `{v!|.d<  
absolute profit margin 绝对利润幅度 fBw"<J{  
absolute value 实值；绝对值 d!z}! :  
absolutely vested interest 绝对既得权益 sc)}r_|g  
absorbed cost 已吸收成本；已分摊成本 =F9!)r  
absorption 吸收；分摊；合并 lXnzomU  
absorption rate 吸收率；摊配率；分摊率 ZOIx+%/Vd#  
ACB Finance Limited 亚洲商业财务有限公司 ]Te,m}E  
acceptable form of reciprocity 合理的互惠条件 81jVjf?`  
acceptable rate 适当利率；适当汇率 oEN^O:9e  
acceptance agreement 承兑协议 Smc=-M}  
acceptance for honour 参加承兑 9o<5Z=  
acceptor 承兑人；接受人；受票人 p~bx  
acceptor for honour 参加承兑人 ?y`we6~\1  
accident insurance 意外保险 m6 VL  
Accident Insurance Association of Hong Kong 香港意外保险公会 [!'fE#"a  
accident insurance scheme 意外保险计划 ;GF+0~5>  
accident year basis 意外年度基准 P;7 Y9}  
accommodation 通融；贷款 aFf(m-  
accommodation bill 通融票据；空头票据 +5xVgIk#  
accommodation party 汇票代发人 g*-%.fNA  
account balance 帐户余额；帐户结余 *^=zQ~  
account book 帐簿 M4rK  
account collected in advance 预收款项 aEvW<jHh  
account current book 往来帐簿 p?idl`?^3  
account of after-acquired property 事后取得的财产报告 NG\g_^.M
 
account of defaulter 拖欠帐目 )wdTs>W7  
account payable 应付帐款 DGrk}   
account payee only [A/C payee only] 只可转帐；存入收款人帐户 mLb>*xt$b@  
account receivable 应收帐款 _i@4R<  
account receivable report 应收帐款报表 Yk @/+PE  
account statement 结单；帐单；会计财务报表 0E^6"nt7N  
account title 帐户名称；会计科目 glI4Jb_[  
accountant's report 会计师报告 ww#]i&6  
Accountant's Report Rules 会计师报告规则 0CR~ vQf#r  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~|kSQ7O^  
Accounting Arrangements 《会计安排》 C(!A% >  
accounting basis 会计基础 W^"C|4G}  
accounting by Official Receiver 破产管理署署长呈交的帐目 L<H zPg  
Accounting Circular 《会计通告》 <yg!D21Y  
accounting class 会计类别 3z~d
7J  
accounting date 记帐日期；会计结算日期 T6^H%;G  
accounting for money 款项核算 }P*x/z~  
Accounting Officer 会计主任 `E:&a]ul  
accounting period 会计报告期；会计期 6i7
+.#s  
accounting policy 会计政策；会计方针 }_|qDMk+  
accounting practice 会计惯例 #C#*yE  
accounting principle 会计准则 5h7M3s  
accounting record 会计记录 hRaX!QcG3  
accounting report 会计报告 ]X\p\n'@j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D4
IP$pAD  
Accounting Society of China 中国会计学会 sp8P[W1a  
accounting statement 会计报表 Ra)AQ n  
accounting system 会计制度；会计系统 2Y1y;hCK  
accounting transaction 会计事项；帐务交易 q<Z`<e  
accounting treatment 会计处理 &OXm^f)
K  
accounting year 会计年度 peD7X:K\s  
accretion 增值；添加 <Gw>}/-^  
accrual 应计项目；应累算数目 5v_vv'~  
accrual basis 应计制；权责发生制 9YEE.=]T  
accrual basis accounting 应计制会计；权责发生制会计 n"
g)hu^B  
accrue 应累算；应计 5[0W+W  
accrued benefit 应累算利益 vlVHoF;&  
accrued charges 应计费用 `NB6Of*/  
accrued cumulative preference share dividend 应累算的累积优先股股息 q5#6PYIq  
accrued expenses 应累算费用 7w5C NV  
accrued interest payable 应付利息；应计未付利息 Lc
! t  
accrued interest receivable 应收利息；应计未收利息 8{DW$ZtR  
accrued right 累算权益 v7b+  
accruing profit 应累算的利润 ?X^.2+]*&  
accumulated fiscal reserve 累积财政储备 0@
>  
accumulated profit 累积利润；滚存溢利 x%`tWE|  
accumulated reserve 累积储备 r
k8Cea  
accumulation of surplus income 累积收益盈余 awU&{<,=g  
acquired assets 既得资产 5a%i%+;N  
acquisition 收购；购置；取得 ["0DXm%t  
acquisition cost 购置成本 ,{Ga7rH*   
acquisition expenses 购置费用 XE($t2x,M  
acquisition of 100% interest 收购全部股权 r8,'LZIz  
acquisition of control 取得控制权 Vi<6i0  
acquisition of fixed assets 购置固定资产 TR'<D9kn  
acquisition of shell “买壳” =z*SzG  
acquisition price 收购价 *3#RS  
act of God 天灾 4Hq6nT/  
acting partner 执事合伙人 G]RFGwGt  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ^KUM4. 6  
active partner 积极参与的合伙人 3eN(Sw@p  
active trading 交投活跃 hka`STK{  
actual circulation 实际流通 [13NhF3.P  
actual cost 实际成本 }iRRf_   
actual expenditure 实际开支；实际支出 gQ$0 |0O  
actual income 实际入息；实际收入；实际收益 ffG1QvC|M  
actual market 现货市场 Y/]J0D  
actual price 现货价；实际价格 lS |:4U.  
actual profit 实际利润 2Q)pT$  
actual quotation 实盘；实际价位；实际报价 @r]1;KG  
actual year basis 按实际年度计算 chXTFLC~  
actuals 实货 KvmXRf*z  
actuarial investigation 精算调查 d6ckvD[  
actuarial principle 精算原则 i?n#ge  
actuarial report 精算师报告 Sh(XF
UJ  
Actuarial Society of Hong Kong 香港精算学会 I<!,_$:  
actuarial valuation 精算师估值 LX</xI08W  
actuary 精算师 7VW/v4n  
ad referendum agreement 暂定协议；有待覆核的协定 ,+!|~1  
ad valorem duty 从价税；按值征税 l 9bg  
ad valorem duty system 从价税制 ^w*&7.Z  
ad valorem fee 从价费 tUhr gc  
ad valorem tariff 从价关税 b5?k)s2  
additional allowance 额外免税额 sfR0wEqI  
additional amount for unexpired risk 未过期风险的额外款额 <4Ik]Uz^  
additional assessable profit 补加应评税利润 lin  
additional assessment 补加评税 e_dsBmTh  
additional commitment 额外承担 \:>eZl?  
additional commitment vote 额外承担拨款 Z&5cJk W  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @!mjjeG+1  
additional dependent parent allowance 供养父母额外免税额 AME<V-5  
additional provision 额外拨款 3yu,qb'"&  
additional stamp duty 附加印花税 ZG)6
{WS  
additional tax 补加税罚款；补加税款 w"AO~LF  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 B+lnxr0t  
adjudged bankrupt 被裁定破产 /JmWiBQIn  
adjudicated bankrupt 裁定破产人 VL2ACv(  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 m_b_)/  
adjudication of bankruptcy 裁定破产；宣告破产 9ZG__R3B1\  
adjudication of insolvency 裁定无力偿还债务 |3=tF"h  
adjusted actual 经调整的实数；调整后的实数 w%eEj.MI|i  
adjusted current assets 经调整的流动资产；调整后的流动资产 ]?V2L`/  
adjusted figure 经调整的数字；调整后的数额 ' eH Fa  
adjusted liabilities 经调整的负债；调整后的负债 =z9FjK  
adjusted loss 经调整的亏损；调整后的亏损 crU]P $a  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 7-c3^5gn{  
adjusted profit 经调整的利润；调整后的利润 6B@{X^6y  
adjusted surplus 经调整的盈余额；调整后的盈余额 m-R`(  
adjusted value 经调整的价值；调整后的价值 ;c|G  
adjustment 调整；修订；理算〔保险〕 #$v,.Yk  
adjustment centre 调剂中心 4H hQzVM{  
adjustment lag 调整过程的时间差距；调整时差 54%h)dLDy  
adjustment mechanism 调整机制 l%v2O'h  
adjustment of loss 亏损调整 jo ~p#l.'  
adjustment process 调整过程；调整程序 -}P/<cu:  
adjustment range 调整幅度 e! 0Y`lQ  
administered exchange rate 受管制汇率 g/O
L^A  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 z5 :53,`D'  
administration expenses 行政费用 y-vQ4G5F|  
administration fee 手续费；行政费 qWw{c&{Q],  
administration in bankruptcy 破产管理 c'Zs2s7$  
administration order 遗产管理令 8~vE  
administrator 管理人；遗产管理人 6adXE  
administrator of the estate 遗产管理人 ThYHVJ[;  
admission of debt 债项承认书 e*pYlm  
admission of proof 接纳债权证明 ="s>lI-1a  
advance 放贷款项；垫付款项；预支款项；预付款项 C%;J9(r  
advance account 暂支帐目；预付款帐户 z>O=. Ku6  
advance compensation 预付补偿金 Cm[^+.=I  
advance from shareholder 股东垫款 crRYgr  
advance pending reimbursement 预支以待日后付还 pR7D3Q:^7  
advanced economy 先进经济体系 Hb@PQ
cj  
advancement 预付；预付财产 ~k/GmH  
advances warrant 垫款令 !T1)tGrH  
advancing 贷出 ( 2i{8  
adverse balance 逆差 O"f|gc)GLz  
adverse exchange 逆汇 7A4_b8  
advertisement addressed to shareholders 在报章刊登的致股东通告 K)TMr"j\  
advice for collection 托收通知书 W3Dtt-)E  
advice of drawing 提款通知书；汇票通知书 U-lN-/=l6  
advice of payment 付款通知 dS~#Lzm  
Advisory Committee [Securities and Futures Commission] .?;"iv+  
谘询委员会〔证券及期货事务监察委员会〕 wQ~F%rQ$  
Advisory Committee on Diversification 经济多元化谘询委员会 |f<-lB[k  
affidavit 誓章；遗产申报誓章 AOR(1Qyo  
affidavit of no receipt 述明无收款的誓章 o :_'R5  
affiliate 联号；联营公司；附属公司
t^(wbC  
affiliated company 附属公司；联号；联营公司 <hmRr  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 _U`1BmTC2  
affordability 负担能力 4%,E;fB?=  
African Development Bank [AfDB] 非洲开发银行 KPB^>,T2{  
after-acquired property 事后取得的财产 E~'Q
C  
after-hours dealing 市后交易 |-.r9;-b  
after-tax profit 税后盈利；税后利润；税后溢利 wd0*"c@  
agency agreement 代理协议 S$1dXXT  
agency expenses 代理机构的开支 I9E]zoj8  
agency fee 代理费 z.]  
Agency Law 《代理法》 fv?vfI+m  
agent 代理人；承销人 Sz'JOBp  
agent of company 公司代理人 8ZvozQE  
agent's fee 代理人费；经纪费 br_D Orq|  
aggregate 总计；总数；总体数字 oO~LiK>  
aggregate amount 总款额；总额 <jHo2U8/"s  
aggregate assets and liabilities 总体资产与负债 9ZXEy }q57  
aggregate at constant price 按固定价格计算的总体数字 Tq`rc"&7u  
aggregate demand 总需求 2JS&
zF  
aggregate gross position 总持仓量 :/941?%M  
aggregate limit 总限额 kSH|+K\M4  
aggregate of salaries tax 合计薪俸税 gDBdaxR<  
aggregate performance 总体表现；总体业绩 'n0u6hCSb  
aggregate supply 总体供应 T{Y;-m  
aggregate surplus 总盈余 )%=oJ!)  
aggregate total 整体总额 `]3A#y)v  
aggregate value 总值；合计价值 D+xHTQNTL  
aggregated basis 合计基准 sQ>L3F;A`  
aggregated net chargeable income 合计应课税入息实额 6
;vfl*  
aggregation 合并计算；合计；总和 ~Bs=[TNd[  
aggregation of incomes of husband and wife 夫妇入息合并计算 k^v P|*eu  
aggregation of property 财产的总和 V [KFZSA  
agio 差价；贴水 '+*{u]\  
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》 95^A !  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment +YK/^;Th  
《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》 wJKP=$6n_  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment P<{N)H 2r  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 /1R` E9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _"R /k`8  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -OPJB:7Z  
agreement for a settlement 授产协议 /R% Xkb  
agreement for assignment 转让协议 tj=l!  
agreement for sale 售卖协议；买卖协议 3T7,Y(<V  
agreement for sale and purchase 买卖协议 
MeXGE  
agreement for the payment of interest 支付利息协议 ofIw7D*h  
agreement for the repayment of money 还款协议 ^CWxYDG*  
agreement of reinsurance 再保险协议 zxffjz,Fe:  
Agricultural Bank of China 中国农业银行 eod-N}o  
air passenger departure tax 飞机乘客离境税 z),@YJU"z  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 B6gn(w3  
airport tax 机场税 "hi)p9 _cR  
alcohol duty 酒精税  YD|;xuh  
alienation 让与；让渡；转让 >p;cbp[ht  
alimony 生活费；赡养费 pNIu;1M5a  
All Ordinaries Index [AOI] 所有普通股指数 ROc)LCA  
all risks 全险；综合险 xvx+a0 A  
All Sales Record for Stock Market 《股票市场成交报告》 sj& j\<(  
Allied Capital Resources Limited 新联财务有限公司 W|e$@
u9  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 c.;}e:)s  
allocation letter 拨款信件 y-i6StJ  
allocation of fund 分配款项；预留款项 >^5UXQr  
allocation of profit 利润分配；溢利分配 e qzmEg  
allocation warrant 拨款令 mM6X0aM  
allotment 分配；配股 c^ifHCt|  
allotment notice 股份配售通知；配股通知 PA_54a9/<  
allotment of shares 股份分配 qZz?i  
allowable 可获宽免；免税的 1o*eu&@  
allowable business loss 可扣除的营业亏损 9C_Vb39::$  
allowable expenses 可扣税的支出 y>YQx\mK
 
allowance 免税额；津贴；备抵；准备金 *[SOz)  
allowance for debts 债项的免税额 v62M8r,Y  
allowance for depreciation by wear and tear 耗损折旧免税额 gcKXda(  
allowance for funeral expenses 殡殓费的免税额 XD=p:Ezh  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 i SD?y#  
allowance for repairs and outgoings 修葺及支出方面的免税额 1x8zub B  
allowance to debtor 给债务人的津贴 lI"~*"c`  
alteration of capital 资本更改 /+g9C(['  
alternate trustee 候补受托人 `: R7jf  
amalgamation 合并 ]W9{<+&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 uKL4cr@  
ambit of charges 征税范围；收费范围 #5b}"xK{  
amended valuation 经修订的估值 f0d*%  
American Commodities Exchange 美国商品交易所 S_ELV#X  
American Express Bank Limited 美国运通银行 &}q;,"  
American Stock Exchange 美国证券交易所 k=D}i\F8  
amortization 摊销 xP61^*-2  
amount due from banks 存放银行同业的款项  a\@k5?  
amount due from banks abroad 存放海外银行同业的款项
9H6
%\#rw  
amount due from holding companies 控股公司欠款 ys~oJb~  
amount due from local banks 存放本港银行同业的款项 CqkY_z  
amount due to banks 银行同业的存款 ,u&K(Z%  
amount due to banks abroad 海外银行同业的存款 .WV5Gf)  
amount due to holding companies 控股公司存款 |_GESpoHH  
amount due to local banks 本港银行同业的存款 31> $;"  
amount due to outport banks 外埠银行同业的存款 h:3^FV&#  
amount for note issue 发行纸币的款额 2C59f
Xfd  
amount of bond 担保契据的款额 }JlrWJRi  
amount of consideration 代价款额 Fk*C8  
amount of contribution 供款数额 2k]Jkd,E  
amount of indebtedness 负债款额 FIEA'kUy  
amount of principal of the loan 贷款本金额 n=8DC&  
amount of rates chargeable 应征差饷数额 .s8u?1b  
amount of share capital 股本额 IB%Hv]  
amount of sums assured 承保款额 ?Tr\r1s]  
amount of variation 变动幅度 QGoBugU  
amount of vote 拨款数额 (ibj~g?U,  
amount payable 应付款额 J7Y lmi  
amount receivable 应收款额 !0DOj["  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W0qn$H  
analysis 分析 PC55A1(T  
ancillary risk 附属风险 )r|Pm-:A{  
annual account 周年帐目；周年帐目报表；年度决算；年结 EWNm }C9  
annual accounting date 年结日期 cI/
Puh^3  
annual allowance 每年免税额；年积金；年度津贴；年津 yZyB.wT  
annual balance 年度余额 f~-qjEWm  
annual disposable income 每年可动用收入 agUdPl$e\  
annual estimates 周年预算 N`xXH  
annual fee 年费  57`*5X  
annual general meeting 周年大会 |Zm'!-_  
annual growth rate 年增率；每年增长率 55K(]%t  
annual long-term supplement 长期个案每年补助金 u|EHe"V"  
annual pensionable emolument 可供计算退休金的年薪 <#>{7" }  
annual report 年报 m(rd\3d  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &wea]./B  
annual return 周年报表；周年申报表；每年报税表格 7:Be.(a  
Annual Return Rules 《周年报表规则》 5q95.rw  
annual review of consumer prices 每年消费物价回顾 cOrFe;8-.  
annual roll-forward basis 逐年延展方式 0Ma3  
annual salary 年薪 Qt
(4N!j  
annual statement 年度报表；年度决算表 m$!Ex}2  
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 g),t  
annuitant 年金受益人 gl>%ADOB@  
annuity 年金 {T'M4y=)i  
annuity contract 年金合约 V \Sl->:  
annuity on human life 人寿年金 \l71Q/y6u`  
antecedent debt 先前的债项 ]3&BLq  
ante-dated cheque 倒填日期支票 6)j/"9oY  
anticipated expenditure 预期开支 ,cCBAOueO  
anticipated net profit 预期纯利 dQ`=CIr  
anticipated revenue 预期收入 n1r'Y;G  
anti-inflation measure 反通货膨胀措施 7?W
1i{(  
anti-inflationary stance 反通货膨胀立场 0*F<tg,+]  
apparent deficit 表面赤字 i=AQ1X\s  
apparent financial solvency 表面偿债能力 JGG(mrvR  
apparent partner 表面合伙人 6!$
2nK+  
application for personal assessment 个人入息课税申请书 .g8db d  
application of fund 资金应用 }y&tF'qG  
application to release as liquidator and to destruct the books of accounts and documents @l %x;`E  
申请免除清盘人职务及毁灭帐簿与文件 owKOH{otf  
appointed actuary 委任精算师 X|Rw;FY  
appointed auditor 委任核数师；委任审计师 -4LckY=]1  
appointed trustee 委任的受托人 :@]%n~x  
appointer 委任人 y41,T&ja  
apportioned pro rata 按比例分摊 V8-*dE  
apportionment 分配；分摊 $c1x
h.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7x//4G   
apportionment formula 分摊方程式 "[`/J?W  
apportionment of estate duty 遗产税的分摊 xjH({(/B>a  
appraisal 估价；评估 (K`@OwD  
appreciable growth 可观增长 YLeh
Y  
appreciable impact 显着影响 =l+~}/7'Z  
appreciable increase 可观增长 "fOxS\er  
appreciation 增值；升值 GFfZ TA  
appreciation against other currencies 相对其他货币升值 kJk6lPSqi7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %shCqS  
appreciation tax 增值税 v!6IH  
appropriation 拨款；拨用；拨付 ?AYb@&%  
appropriation account 拨款帐目 Kw87 0n<  
Appropriation Bill 拨款法案 
~fY\;  
appropriation-in-aid system 补助拨款办法 6)[gF1  
approved assets 核准资产 <gu>06  
approved basket stock 认可一篮子证券 :)DvZxHE@  
approved budget 核准预算 Wo+^R%K'4  
approved charitable donation 认可慈善捐款 e!oL!Zg  
approved charitable institution 认可慈善机构 ?5<x$YI  
approved currency 核准货币；认可货币 {pz7ADK<  
approved estimates 核准预算 QQ\\:]iM  
approved estimates of expenditure 核准开支预算 |{9&!=/qf  
approved overseas insurer 核准海外保险人 5KC Zg'h  
approved overseas trust company 核准海外信托公司 fx*Q,}t  
approved pooled investment fund 核准汇集投资基金 bTc^huP  
approved provident fund scheme 认可公积金计划 @r3,|tkrz  
approved provision 核准拨款 DT[WO_=  
approved redeemable share 核准可赎回股份 sj8lvIY5  
approved regional stock 认可地区性证券 ;&`6b:ug  
approved retirement scheme 认可退休金计划 4
;V;8a
\A  
approved subordinated loan 核准附属贷款 >TG#  
arbitrage 套戥；套汇；套利 t-?#x   
arbitrageur 套戥者；套汇者 5 [X,?  
arbitrary amount 临时款项 0s.X  
arrangement 措施；安排；协定 I/)*pzt8  
arrears 欠款 FJ{6_=@D  
arrears of pay 欠付薪酬 nUScDb2|  
arrears of revenue 逾期未收税款；逾期未收的帐项 -7(,*1Tk  
articles of association 组织章程；组织细则；组织章程细则 Uc( z|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6wH:jd9,  
ascertainment of profit 确定利润 .tA=5QY,  
"Asia Clear" “亚洲结算系统” d-'BT(@:  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 7=a=@D[  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 >6Ody<JPHP  
Asian Development Fund [ADF] 亚洲发展基金 9{CajtN  
Asian dollar bond 亚洲美元债券 Rh%C$d(  
Asian dollar market 亚洲美元市场 $%.,=~W7  
Asian dollar rate 亚洲美元利率 ?eDZ-u9)  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 *X8Pa;x  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %hi]oz  
asked price 沽盘；喊价；索价；卖方报价 o,[Em<  
assessable income 应评税入息 q+{yv  
assessable loss 应评税亏损 V<Co!2S  
assessable profit 应评税利润 0.0r?T  
assessable value 应评税值 1^tM%2rP'  
assessed profit 估定利润 "GX k;Y  
assessed value 经评估价值 @YbZ"Jb  
assessment 评税；评定；估价；评税单 BMItHn].  
assessment number 评税编号；估价编号 ?G 'sb}.  
assessment of additional tax 补加税评税 fU|4^p)  
assessment of performance 业绩评估；实绩评价 EAV6qW\r5]  
Assessor 评税主任 OlX#1W]  
asset price bubbles 资产价格泡沫 2Ws'3Jz  
asset-backed securities 具资产保证的证券 k_`YVsEYP  
assets accretion 资产增值  Y}e3:\  
assets and liabilities 资产与负债 z?WkHQ9  
assets betterment statement 资产递增表；资产改进表 ~~}8D"  
assets lending 实物放款；有抵押贷款 j+[
oZfH  
assets of the company passing on the death 死者去世时转移的公司资产 {m/KD 'b_  
assets pledged as security for liabilities 用作负债抵押的资产 ]-jaIvM  
assets portfolio 资产投资组合 <jqL4!<  
assets price 资产价格 P5__[aTD  
assets quality 资产质素 J3hhh(  
assets realization 资产变现 A`1
-c  
assets refinancing arrangement 资产再集资安排 =yZ6$ hK  
assets securitization 资产证券化 H/l,;/q]b  
assets situated outside Hong Kong 在香港以外地方的资产 .t.4y. 97  
assets stripping 削减资产；拆卖资产 _mTNK^gB  
assets value 资产值 n^` `)"  
assignee 承让人 @ 1FWBH~  
assignment 转让；转让书；转让契 (@Eb+8Zd  
assignment of interest 权益转让 +de5y]1H,|  
assignment of letters patent and trade mark 专利证书及商标转让 .J?RaH{i  
assignment of property 物业转让；物业转让书 rh T!8dTk  
assignment right 转让权 :=\`P  
assignor 转让人 h<i.Z7F;tj  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 /w2N
O9Q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 *~^%s+b  
associate member 附属会员 8#IEE|1  
associated body corporate 相联法人团体 :3D[~-/S  
associated company 相联公司；联属公司 |#EI(W?`  
associated corporation 相联法团 Si68_]:^  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Hk?E0.  
公认会计师公会〔英国〕 3iw.yR  
Association of Futures Exchange Brokers 香港期货经纪协会 E//*bmww  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 lHO.pN`2  
association of underwriters 承保人组织 VM+l9z>  
assumption of control 接管 lM.k*`$  
assurance 担保；保险；转易；转易书 k[\JT[M
p  
assurance of interest 权益的转易 02C;  
at 19XX price 按一九ＸＸ年价格计算 &Qt1~#1  
at a discount 按赔价计算；按贴水价格计算；打折扣 z5W;-sCz  
at a premium 按溢价计算；按升水价格计算 qot{#tk d  
at call 通知付款；按通知 W3&~[DS@~  
at constant market price 按固定市价计算 #-/_J?  
at constant price 按固定价格计算 \3whM6tK  
at cost 按成本计算 ._<gc;G  
at current market price 按当时市价计算；按现时市价计算 0$|wj^?U  
at current price 按当时价格计算；按现时价格计算 gXB&S
gjo  
at factor cost 按要素成本计算；按生产要素成本计算 Y^gIvX  
at money-of-the-day price 按付款当日价格计算 QY$4D;M`g6  
at or better 按指定或较佳价位〔买卖指令〕 fa,;Sw  
at par 按面值计算；平价 uKo4nXVtp  
at sight 见票即付 MJ.Kor  
at the close 按收市盘 t}gK)"g  
at the opening 按开市盘 6+Y@dJnPT  
attestation 见证；见证条款 -;$jo-  
at-the-money option 平价期权 +'UxO'v3]  
attorney 受权人；受托代表人 |2&|#K4k^  
attornment 新拥有人承认书 (ewcj\l4*  
attributable profit 可归属利润 7G_OFD  
attributable share value 可归属股份价值 _RX*Ps=  
Auckland Stock Exchange 奥克兰证券交易所 EiWd =jDm  
auction 拍卖 `(8RK  
auctioneer 拍卖商 B9oB5E  
audit 审计；核数 qb5I
pI{U  
Audit Commission 审计署 2hTH  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @fd
{5 >\  
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〕 j{P3o<l&`  
audit review 帐目审查 q,(hs]\@  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 qGie~S ##  
audited account 审计帐目；经审计的帐目 &XSe&1  
audited annual account 经审计的周年帐目 yj
9Ad*.  
audited balance sheet 经审计的资产负债表 62#8c~dL  
auditor 核数师；核数主任；审计师 u!cA_,  
auditor's certificate 核数师证明书；审计师证明书 G_?qY#"(  
auditor's report 核数师报告；审计师报告 ;\t(

c  
Aussie bond 澳元债券 PSa"u5O  
austerity budget 紧缩预算 r5&?-G  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 .,SWa;[iB  
Australia All Ordinaries Index 澳洲所有普通股票指数 5<?/M<i  
Australian Dollar [AUD] 澳元 n:YA4t7S  
Australian Options Market 澳大利亚期权市场 <nn!9V\C   
Australian Securities Commission 澳洲证券事务监察委员会 U&y?3  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2LH.If  
Australian Stock Exchange 澳大利亚证券交易所 /ee4 v!  
Austrian Schilling [ATS] 奥地利先令 ys|};*  
authentication 认证；鉴证 eh$T 3_#q  
authority to purchase 委托购买证；委购书 +IfU 5&5<  
authorization 认可；核准；授权；授权书 mKBPIQ+ZS  
authorization by direction 指示授权 [T#9#3  
authorization by instruction 指令授权 }L|XZL_Jo#  
authorization by warrant 令状授权 WG3 .qLH%  
authorization of unit trust 单位信托的认可 !6d`e"\K  
authorized agent 指定代理人 lF!Iu.MM 9  
authorized capital 法定资本 04R-}  
authorized clerk 出市员 .R{P%r  
authorized dealer 认可交易商 xGymQ|y84  
authorized financial institution 认可财务机构 RDQK_Ef:  
authorized fund 认可基金 Hf$LWPL)lM  
authorized fund house 获授权的基金公司；认可基金公司 I;Bcim;  
authorized institution 认可机构 QsH Fk5)  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 i fbO<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 wmG[*a_H  
authorized insurer 获授权保险人；获认可承保人 w97B)Kn6  
authorized investment 特准投资项目 %q 7gl;'  
authorized person 获授权人 S`GM#(t@_  
authorized representative 获授权代表 ?BnjtefIe  
authorized share capital 法定股本 =qVD"Z]z  
automated quotation system 自动报价系统 G=%SMl>[  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;]Bkw6o  
自动交易系统〔香港期货交易所有限公司〕 ]AzDkKj  
automatic adjustment mechanism 自动调整机制 }
F4   
automatic adjustment system 自动调整系统 Se-n#  
Automatic Clearing House 自动票据交换所 6@o *"4~Q  
automatic exchange rates accumulation system 自动化汇率累集系统 ]pP [0S  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Acib<Mi2!-  
automatic teller machine [ATM] 自动柜员机 q%A.)1<'_  
autopay 自动转帐 A&6qt  
available assets 可用资产 ygquQhf5  
available fiscal reserve 现存财政储备 ,,[pc  
available profit 可用利润 +=A53V[C  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 IF$*6 ,v.z  
average 平均；平均数；海损 ON<X1eU  
average basic salary 平均基本薪金 ..hD_k  
average consumer expenditure 平均消费开支；一般消费开支 Bys_8x}  
average cost 平均成本 N61\]BN<  
average cost of land production 增辟土地平均成本 )~l`%+
 
average daily turnover 平均每日成交额 11>K\"K}  
average daily wage rate 平均每日工资率 VaRP+J}UA.  
average expenditure pattern 平均开支模式 L H`z '7&/  
average growth rate 平均增长率 }hv" ku6!  
average net fixed assets 固定资产平均净值 9n#Em
 
average of relatives 相对价格平均数 q!P{a^Fnc  
average price 平均价格 O}IRM|r"  
average propensity to consume 平均消费倾向；一般消费倾向 g x~fZOF_  
average propensity to save 平均储蓄倾向；一般储蓄倾向 }\Mmp+<  
average rate 平均率 +Tw]u`  
average revenue 平均收入；平均收益 wO {-qrN  
average stock 平均库存；平均存货 sjj*7i*  
average yearly rent 平均年租 vCh/%7+  
avoidance of double taxation 避免双重课税 12,,gwh  
avoidance of tax 避税

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