一些有用的会计术语(也不知道发的地方对不对)A

A: 0@[]l{N  
A share Ａ股；甲类股份 +m kub}<a  
abatement of tax 减税；减扣免税额 wB~Ag$~  
ABN AMRO Bank N.V. 荷兰银行 ],9%QE  
above-the-line expenditure 线上项目支出；经常预算支出 aaW(S K  
above-the-line receipt 线上项目收入；经常预算收入
tb#. Y  
ABSA Asia Limited 南非联合亚洲有限公司 .XQ_,  
absolute change 绝对数值变更 `+cc{k  
absolute expenditure 实际开支 =Is.T  
absolute guideline figure 绝对准则数字 9q;n@q:29  
absolute interest 绝对权益 hOjy$Z  
absolute order of discharge 绝对破产解除令 
-@f5d  
absolute profit margin 绝对利润幅度 V
uZd  
absolute value 实值；绝对值 GF[onfQY7  
absolutely vested interest 绝对既得权益 Xi`K`Cu+  
absorbed cost 已吸收成本；已分摊成本 ^3?]S{1/#  
absorption 吸收；分摊；合并 6?u9hi  
absorption rate 吸收率；摊配率；分摊率 IF-g%  
ACB Finance Limited 亚洲商业财务有限公司 *^+8_%;1  
acceptable form of reciprocity 合理的互惠条件 v8Gm;~  
acceptable rate 适当利率；适当汇率 /f2HZfj  
acceptance agreement 承兑协议 ^"N]i`dIF  
acceptance for honour 参加承兑 jt5en;AA[  
acceptor 承兑人；接受人；受票人 @%mJw u  
acceptor for honour 参加承兑人 *CG-F=  
accident insurance 意外保险 ak]:ir`o  
Accident Insurance Association of Hong Kong 香港意外保险公会 -)_"7}|u5  
accident insurance scheme 意外保险计划
z4 4(  
accident year basis 意外年度基准 t_cNH@^3<3  
accommodation 通融；贷款 <RQ
\nU  
accommodation bill 通融票据；空头票据 _s{on/u  
accommodation party 汇票代发人 {z:aZ]QhKc  
account balance 帐户余额；帐户结余 O3H dPQ  
account book 帐簿 U'8+YAgc  
account collected in advance 预收款项 3gN#[P  
account current book 往来帐簿 c!n\?lB  
account of after-acquired property 事后取得的财产报告 zyb
>PEd.  
account of defaulter 拖欠帐目 Te&F2`vo  
account payable 应付帐款 ; C/:$l  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ? I7}4i7  
account receivable 应收帐款 F2jZ3[P  
account receivable report 应收帐款报表 LDilrG)  
account statement 结单；帐单；会计财务报表 >6xZF'4  
account title 帐户名称；会计科目 H4l*  
accountant's report 会计师报告 oNW5/W2e;  
Accountant's Report Rules 会计师报告规则 Ei@w*.3P<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 S+aXlb  
Accounting Arrangements 《会计安排》 7OSk0%Q,  
accounting basis 会计基础 };{V]f 0  
accounting by Official Receiver 破产管理署署长呈交的帐目
53>y<  
Accounting Circular 《会计通告》 ,ru2C_LQ  
accounting class 会计类别 OEMYS I%  
accounting date 记帐日期；会计结算日期 EC
q(i(  
accounting for money 款项核算 1?k{jt~  
Accounting Officer 会计主任 Q7u/k$qN  
accounting period 会计报告期；会计期 Ll4/P[7:?  
accounting policy 会计政策；会计方针 "N'|N.,  
accounting practice 会计惯例 /Z':wu\  
accounting principle 会计准则 &d1|B`gL|  
accounting record 会计记录 -nM=^i4)  
accounting report 会计报告 k'H+l]=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0^?:Zds  
Accounting Society of China 中国会计学会 zvJQ@i"Z  
accounting statement 会计报表 H?\b   
accounting system 会计制度；会计系统 LU'<EXUbY  
accounting transaction 会计事项；帐务交易 LBO3){=J  
accounting treatment 会计处理 O{YT6&.S0
 
accounting year 会计年度 s @AGU/v  
accretion 增值；添加 |a||oyrN  
accrual 应计项目；应累算数目 {, +,:w7  
accrual basis 应计制；权责发生制 ;/hR#>ib  
accrual basis accounting 应计制会计；权责发生制会计 ,0j7qn@tm  
accrue 应累算；应计 _c[Bjip  
accrued benefit 应累算利益 e+'PRVc  
accrued charges 应计费用 _>:R]2Ew  
accrued cumulative preference share dividend 应累算的累积优先股股息 G3[X.%g`  
accrued expenses 应累算费用 T9&-t7:  
accrued interest payable 应付利息；应计未付利息 FBDRbJ su  
accrued interest receivable 应收利息；应计未收利息 ?%)G%2  
accrued right 累算权益 . }#R  
accruing profit 应累算的利润 ^?-SMcUHB  
accumulated fiscal reserve 累积财政储备 hrT!S  
accumulated profit 累积利润；滚存溢利 QkY]z~P4  
accumulated reserve 累积储备 T;?=,'u  
accumulation of surplus income 累积收益盈余 0j@nOj(3  
acquired assets 既得资产 _f^JXd,7v  
acquisition 收购；购置；取得 idG}p+(;  
acquisition cost 购置成本 G&2UXr3  
acquisition expenses 购置费用 ^v5v7\!  
acquisition of 100% interest 收购全部股权 `=}w(V8pc  
acquisition of control 取得控制权 3u&>r-V6Fn  
acquisition of fixed assets 购置固定资产 H YA<  
acquisition of shell “买壳” O{P@fv%~(o  
acquisition price 收购价 6R`q{}.  
act of God 天灾 06)B<
 
acting partner 执事合伙人 Oq[2<ept  
active market 买卖活跃的市场；交投畅旺的市场；旺市 bQTkW<7gh  
active partner 积极参与的合伙人 x-hr64WFK  
active trading 交投活跃 Ll2yJ .C4  
actual circulation 实际流通 2b&&3u8  
actual cost 实际成本 3izGMH_`  
actual expenditure 实际开支；实际支出 [m*E[0Hu  
actual income 实际入息；实际收入；实际收益 dq6|m }g{  
actual market 现货市场 +1uAzm4SL  
actual price 现货价；实际价格 L4Nn:9b  
actual profit 实际利润 B\<;e  
actual quotation 实盘；实际价位；实际报价 %$'YP  
actual year basis 按实际年度计算 !@.9>"FU  
actuals 实货 cPx]:sC  
actuarial investigation 精算调查 G8sxg&bf{  
actuarial principle 精算原则 3zr95$Mt  
actuarial report 精算师报告 {jK:hQX  
Actuarial Society of Hong Kong 香港精算学会 gG?sLgL:  
actuarial valuation 精算师估值 ulA||  
actuary 精算师 WVa-0;  
ad referendum agreement 暂定协议；有待覆核的协定 CyHaFUbZ  
ad valorem duty 从价税；按值征税 Qp?+G~*  
ad valorem duty system 从价税制 DI>SW%)>  
ad valorem fee 从价费 hxT{!g  
ad valorem tariff 从价关税 l-mt{2  
additional allowance 额外免税额 VGe OoS  
additional amount for unexpired risk 未过期风险的额外款额 MkNPC  
additional assessable profit 补加应评税利润 6Fe$'TP  
additional assessment 补加评税 X~o6Xkg  
additional commitment 额外承担 N4L#$\M  
additional commitment vote 额外承担拨款 g)L?C'BG  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .XZq6iF9  
additional dependent parent allowance 供养父母额外免税额 0]~'}  
additional provision 额外拨款 }Dc7'GZ  
additional stamp duty 附加印花税 F5+)=P#  
additional tax 补加税罚款；补加税款 VhfMj|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 'ZiTjv]  
adjudged bankrupt 被裁定破产 R=co2 5  
adjudicated bankrupt 裁定破产人 ua8Burl7  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 I@M3u/7  
adjudication of bankruptcy 裁定破产；宣告破产 S.! n35  
adjudication of insolvency 裁定无力偿还债务 mne?r3d  
adjusted actual 经调整的实数；调整后的实数 pWm==Ds|  
adjusted current assets 经调整的流动资产；调整后的流动资产 p7Xe[94d^  
adjusted figure 经调整的数字；调整后的数额 S^zt>  
adjusted liabilities 经调整的负债；调整后的负债 }2!=1|}  
adjusted loss 经调整的亏损；调整后的亏损 S=^kR [O"  
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 ->u}b?aF  
adjusted profit 经调整的利润；调整后的利润 @
5,Xr`]  
adjusted surplus 经调整的盈余额；调整后的盈余额 m\DI6O"u'  
adjusted value 经调整的价值；调整后的价值 Mr}K-C?ge  
adjustment 调整；修订；理算〔保险〕 a49xf^{1"i  
adjustment centre 调剂中心 ,ozgnhZY  
adjustment lag 调整过程的时间差距；调整时差 =[D '3JB  
adjustment mechanism 调整机制 vIQu"J&fE  
adjustment of loss 亏损调整 `^G?+p2E  
adjustment process 调整过程；调整程序 "BvAiT
{u  
adjustment range 调整幅度 I #bta  
administered exchange rate 受管制汇率 u]$e@Vw.  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 |ZmWhkOX  
administration expenses 行政费用 cq0#~20  
administration fee 手续费；行政费 ,?KN;~t#vz  
administration in bankruptcy 破产管理 >S[NI<=8S  
administration order 遗产管理令 5<RZht$i  
administrator 管理人；遗产管理人 ?H0"*8C?Y  
administrator of the estate 遗产管理人 7O]$2  
admission of debt 债项承认书 Xf/qUa
o  
admission of proof 接纳债权证明 2l.qINyz  
advance 放贷款项；垫付款项；预支款项；预付款项 Ty5}5)CRZ  
advance account 暂支帐目；预付款帐户 8w\ZY>d  
advance compensation 预付补偿金 z<jH{AU  
advance from shareholder 股东垫款 >&?k^nI}J  
advance pending reimbursement 预支以待日后付还 U^~jB= =]  
advanced economy 先进经济体系 =K8z8K?  
advancement 预付；预付财产 =hq+9 R8=  
advances warrant 垫款令 ?Mj@;O9>'  
advancing 贷出 L >HyBB  
adverse balance 逆差 7@u:F?c  
adverse exchange 逆汇 x:0nK,  
advertisement addressed to shareholders 在报章刊登的致股东通告 1b
 LY1  
advice for collection 托收通知书 C9Xj)5k@R  
advice of drawing 提款通知书；汇票通知书 NU/:jr.W#  
advice of payment 付款通知 %kXg|9Bx!  
Advisory Committee [Securities and Futures Commission] YCI-
p p  
谘询委员会〔证券及期货事务监察委员会〕 g7g^iLU  
Advisory Committee on Diversification 经济多元化谘询委员会 gu|cQ2xV  
affidavit 誓章；遗产申报誓章 %VsIg  
affidavit of no receipt 述明无收款的誓章 <UE-9g5?G  
affiliate 联号；联营公司；附属公司 %]\IC(q  
affiliated company 附属公司；联号；联营公司 ;cfmMt!QWJ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Re]7G.y  
affordability 负担能力 svj0;x5  
African Development Bank [AfDB] 非洲开发银行 2)^gd  
after-acquired property 事后取得的财产 .{-C*  
after-hours dealing 市后交易 d>k"#|  
after-tax profit 税后盈利；税后利润；税后溢利 V^D!\)#  
agency agreement 代理协议 n*nsFvt%o  
agency expenses 代理机构的开支 n~C!PXE  
agency fee 代理费 t(Sjo8, b  
Agency Law 《代理法》 mZ!1Vh  
agent 代理人；承销人 KL^hYjC  
agent of company 公司代理人 R\ZyS )~l  
agent's fee 代理人费；经纪费 ` Clh;  
aggregate 总计；总数；总体数字 +S C;@'  
aggregate amount 总款额；总额 W,-fnJk  
aggregate assets and liabilities 总体资产与负债 ]zUvs6ksLG  
aggregate at constant price 按固定价格计算的总体数字 wzNGL{3  
aggregate demand 总需求 Pp~:e}  
aggregate gross position 总持仓量 4O1[D?)`x  
aggregate limit 总限额 ,5J}Wo?Q}  
aggregate of salaries tax 合计薪俸税 am(jmf::  
aggregate performance 总体表现；总体业绩 ffgb3  
aggregate supply 总体供应 A.>L>uR  
aggregate surplus 总盈余 ['#3GJz-  
aggregate total 整体总额 rc()Eo50  
aggregate value 总值；合计价值 x2@W,?oPm  
aggregated basis 合计基准 R8n/QCeY{  
aggregated net chargeable income 合计应课税入息实额 r?:xD(}Q  
aggregation 合并计算；合计；总和 `zjbyY
 
aggregation of incomes of husband and wife 夫妇入息合并计算 }Gi4`Es  
aggregation of property 财产的总和 #a|.cm>6  
agio 差价；贴水 T(4OPiKu  
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》 4pG!m&4]ze  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment BELx
aV,  
《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》 o@j)clf  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment V^/]h u  
《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》 |a{~Imz{  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Qs1e0LwA9  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 DVLF8]
5  
agreement for a settlement 授产协议 ;rjd?r  
agreement for assignment 转让协议 8-uRn38  
agreement for sale 售卖协议；买卖协议 WIkr0k  
agreement for sale and purchase 买卖协议 =lG/A[66  
agreement for the payment of interest 支付利息协议 z(JDLd  
agreement for the repayment of money 还款协议 N}5'Hk4
+  
agreement of reinsurance 再保险协议 |xX>AMZc)D  
Agricultural Bank of China 中国农业银行 @teNT"  
air passenger departure tax 飞机乘客离境税 Kh,zp{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 o|O|e9m(  
airport tax 机场税 $Q'S8TU  
alcohol duty 酒精税 G ;fc8a[X  
alienation 让与；让渡；转让 lJ$j[Y  
alimony 生活费；赡养费 *CS2ndp  
All Ordinaries Index [AOI] 所有普通股指数 ux=0N]lc  
all risks 全险；综合险 T2p;#)dP  
All Sales Record for Stock Market 《股票市场成交报告》 nr>Os@\BU  
Allied Capital Resources Limited 新联财务有限公司 9W+RUh^W  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 %SJ2W>e  
allocation letter 拨款信件 `%
nj$-W:  
allocation of fund 分配款项；预留款项 j$mCU?  
allocation of profit 利润分配；溢利分配 OS7^S1r-  
allocation warrant 拨款令 dub%fs  
allotment 分配；配股 Ka|, qkb  
allotment notice 股份配售通知；配股通知
Z(0sMOaX  
allotment of shares 股份分配 zEN3Nn.8  
allowable 可获宽免；免税的 (//f"c]/  
allowable business loss 可扣除的营业亏损 q[Ed6FM$~  
allowable expenses 可扣税的支出 ?D8+wj  
allowance 免税额；津贴；备抵；准备金 1p }:K`#{  
allowance for debts 债项的免税额 zc#$hIi  
allowance for depreciation by wear and tear 耗损折旧免税额 IwJ4K+  
allowance for funeral expenses 殡殓费的免税额 &/-^D/ot  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 @?E|]H!S]  
allowance for repairs and outgoings 修葺及支出方面的免税额 x
G"*w@fs7  
allowance to debtor 给债务人的津贴 :,[=g$CT:  
alteration of capital 资本更改 UD}#c:I  
alternate trustee 候补受托人 gSn9L)k(O  
amalgamation 合并 U,e'vS{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wM aqR"%  
ambit of charges 征税范围；收费范围 ~P;KO40K  
amended valuation 经修订的估值 _&xi})E^O]  
American Commodities Exchange 美国商品交易所 ] lONi  
American Express Bank Limited 美国运通银行 2T >K!jS  
American Stock Exchange 美国证券交易所
@&fAR2  
amortization 摊销 guc[du  
amount due from banks 存放银行同业的款项 _Cnl|'  
amount due from banks abroad 存放海外银行同业的款项 zC<k4[.  
amount due from holding companies 控股公司欠款 K#_x.:<J  
amount due from local banks 存放本港银行同业的款项 waRK$/b (  
amount due to banks 银行同业的存款 H)VzPe#{  
amount due to banks abroad 海外银行同业的存款 'wm :Xa  
amount due to holding companies 控股公司存款
<A+n[h  
amount due to local banks 本港银行同业的存款 7ea<2va,  
amount due to outport banks 外埠银行同业的存款 BK;Gh0mp  
amount for note issue 发行纸币的款额 E=eK(t(8  
amount of bond 担保契据的款额 q"C(`S.@  
amount of consideration 代价款额 {>rGe#Vu  
amount of contribution 供款数额 T_3JAH e  
amount of indebtedness 负债款额 nEgD
wJ<wl  
amount of principal of the loan 贷款本金额 OJ!=xTU%h  
amount of rates chargeable 应征差饷数额 DITo.PU  
amount of share capital 股本额 3 jRI@  
amount of sums assured 承保款额 SSo7 U  
amount of variation 变动幅度 *JT,]7>  
amount of vote 拨款数额 r=74'g  
amount payable 应付款额 E8LA+dKN:  
amount receivable 应收款额 vj,OX~|  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +0Z,#b  
analysis 分析 LfsqtQ=J`  
ancillary risk 附属风险 IF~E;  
annual account 周年帐目；周年帐目报表；年度决算；年结 SR8)4:aKW  
annual accounting date 年结日期 m]Gxep0%  
annual allowance 每年免税额；年积金；年度津贴；年津 fWk,k*Z9  
annual balance 年度余额 o4PJ9x5R!  
annual disposable income 每年可动用收入 ky#5G-X  
annual estimates 周年预算 lC8Z@wkjO  
annual fee 年费 vOQ 3A%/  
annual general meeting 周年大会 "kS!rJ[  
annual growth rate 年增率；每年增长率 :/<SJ({q  
annual long-term supplement 长期个案每年补助金 DElrY)3O.  
annual pensionable emolument 可供计算退休金的年薪 $s.:H4:I  
annual report 年报 ;U)xZ _Ew~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 E>I\m!ue  
annual return 周年报表；周年申报表；每年报税表格 UYw=i4J'  
Annual Return Rules 《周年报表规则》 19j"Zxdg Y  
annual review of consumer prices 每年消费物价回顾 50jZu'z:  
annual roll-forward basis 逐年延展方式 >K;DBy*  
annual salary 年薪 $s]vZ(H  
annual statement 年度报表；年度决算表  @^cR  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 c$P68$FB  
annuitant 年金受益人 tN1xZW:  
annuity 年金 X%rsa7H3J  
annuity contract 年金合约 |w].*c}Z  
annuity on human life 人寿年金 bGtS! 'I  
antecedent debt 先前的债项 xNOArb5e5  
ante-dated cheque 倒填日期支票 u8Ak2:   
anticipated expenditure 预期开支 $H8B%rT]  
anticipated net profit 预期纯利 N> jQe  
anticipated revenue 预期收入 pt$\pQ  
anti-inflation measure 反通货膨胀措施 PK).)5sW  
anti-inflationary stance 反通货膨胀立场 z;Jz^m-  
apparent deficit 表面赤字 G$mAyK:  
apparent financial solvency 表面偿债能力 [JVEKc ym  
apparent partner 表面合伙人 Ygq;jX  
application for personal assessment 个人入息课税申请书 [jEZ5]%  
application of fund 资金应用 v2l*n  
application to release as liquidator and to destruct the books of accounts and documents LE}V{%)xD  
申请免除清盘人职务及毁灭帐簿与文件 urhOvC$a  
appointed actuary 委任精算师 =n<Lbl(7  
appointed auditor 委任核数师；委任审计师 c:I %j
m  
appointed trustee 委任的受托人 38#Zlcf  
appointer 委任人 :i9=Wj
 
apportioned pro rata 按比例分摊 0PD=/fh[  
apportionment 分配；分摊 A9_}RJ9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l0w<NZF  
apportionment formula 分摊方程式 IhjZ{oV/@  
apportionment of estate duty 遗产税的分摊 hN^,'O  
appraisal 估价；评估 z_8lf_N  
appreciable growth 可观增长 P
C!g?6J  
appreciable impact 显着影响 lG5KZ[/Or  
appreciable increase 可观增长 b.j$Gna>Q  
appreciation 增值；升值 R8-=N+hX  
appreciation against other currencies 相对其他货币升值 6,cJ3~!48  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ef$a&*)PH  
appreciation tax 增值税 g{^~g  
appropriation 拨款；拨用；拨付 GIZw/L7Yb  
appropriation account 拨款帐目 $1 t IC_  
Appropriation Bill 拨款法案 E?- ~*T
 
appropriation-in-aid system 补助拨款办法 =Hbf()cN)  
approved assets 核准资产 v>0I=ut  
approved basket stock 认可一篮子证券 C2{*m{ D  
approved budget 核准预算 oy-y QYX  
approved charitable donation 认可慈善捐款 MfZamu5+F  
approved charitable institution 认可慈善机构 (YM2Cv{4  
approved currency 核准货币；认可货币 hVIv->  
approved estimates 核准预算 A<_{7F9  
approved estimates of expenditure 核准开支预算 MY}/h@  
approved overseas insurer 核准海外保险人 Ggry,3X3  
approved overseas trust company 核准海外信托公司 v{SZ(;  
approved pooled investment fund 核准汇集投资基金 c] -  
approved provident fund scheme 认可公积金计划 0`V;;w8  
approved provision 核准拨款 zygH-3C7o  
approved redeemable share 核准可赎回股份 2]]}
Xvx4#  
approved regional stock 认可地区性证券 2<9&OL  
approved retirement scheme 认可退休金计划 :nOI|\rC  
approved subordinated loan 核准附属贷款 n^|SN9_r  
arbitrage 套戥；套汇；套利 U@9v(TfV  
arbitrageur 套戥者；套汇者 21O@yNpS$  
arbitrary amount 临时款项 )#8}xAjV  
arrangement 措施；安排；协定 D-FT3Culw  
arrears 欠款 vmg[/#  
arrears of pay 欠付薪酬 vnWt8?)]^  
arrears of revenue 逾期未收税款；逾期未收的帐项 g/frg(KF  
articles of association 组织章程；组织细则；组织章程细则 dVg'v7G&V(  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 pgQ^w0BQV  
ascertainment of profit 确定利润 @/,0()*dL  
"Asia Clear" “亚洲结算系统” Dn)B19b  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 h=Q2 ?O8  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 n&,X']z.  
Asian Development Fund [ADF] 亚洲发展基金 lid0 YK-  
Asian dollar bond 亚洲美元债券 pk`5RDBu  
Asian dollar market 亚洲美元市场 ;d<O/y,:4  
Asian dollar rate 亚洲美元利率 W[R`],x`  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 G5%k.IRz  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;l^'g}dQ^  
asked price 沽盘；喊价；索价；卖方报价 pedyWA>  
assessable income 应评税入息 z%BX^b$Hj  
assessable loss 应评税亏损 Lr9E02  
assessable profit 应评税利润 k!bG![Ie|  
assessable value 应评税值 I@5$<SN  
assessed profit 估定利润 B2Rpd &[  
assessed value 经评估价值 bI^F(  
assessment 评税；评定；估价；评税单 cc3/XBo  
assessment number 评税编号；估价编号 n0G@BE1Y=  
assessment of additional tax 补加税评税 B" _Xst  
assessment of performance 业绩评估；实绩评价 zJ$U5r/u  
Assessor 评税主任 1_TniR3z1  
asset price bubbles 资产价格泡沫
g}S%D(~  
asset-backed securities 具资产保证的证券 L)8%*X  
assets accretion 资产增值 J\>/J%  
assets and liabilities 资产与负债 );h  
assets betterment statement 资产递增表；资产改进表 u@P1`E1Q  
assets lending 实物放款；有抵押贷款 aK_k'4YTm  
assets of the company passing on the death 死者去世时转移的公司资产 ZuZCIqN  
assets pledged as security for liabilities 用作负债抵押的资产 7kITssVHI  
assets portfolio 资产投资组合 tt CC] Q  
assets price 资产价格 b
c:3 5.  
assets quality 资产质素 ;VEKrVD  
assets realization 资产变现 scTt53v^  
assets refinancing arrangement 资产再集资安排 *CbV/j"P?  
assets securitization 资产证券化 ;.<HpDfG_  
assets situated outside Hong Kong 在香港以外地方的资产 w+Gav4  
assets stripping 削减资产；拆卖资产 ?o`:V|<v  
assets value 资产值 xj9xUun  
assignee 承让人 }346
uF7C  
assignment 转让；转让书；转让契
4'tY1d  
assignment of interest 权益转让 Lxv6\3I+  
assignment of letters patent and trade mark 专利证书及商标转让 *yY\d.6(  
assignment of property 物业转让；物业转让书 3[m2F O,Z  
assignment right 转让权 aK]AhOG  
assignor 转让人 4CtWEq  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 |lk:(~DM  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 pe>?m^gz[  
associate member 附属会员 d(:I~m  
associated body corporate 相联法人团体 gyPwNE  
associated company 相联公司；联属公司 -%Ce  
associated corporation 相联法团 @6%7X7m  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] gX$gUB) x  
公认会计师公会〔英国〕 aL&9.L|1g  
Association of Futures Exchange Brokers 香港期货经纪协会 vT @25  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]vPdj"7  
association of underwriters 承保人组织 g_!xD;0  
assumption of control 接管 mxu!$wx  
assurance 担保；保险；转易；转易书 ic4hO>p&  
assurance of interest 权益的转易 zD<8.AIGC  
at 19XX price 按一九ＸＸ年价格计算 ];5Auh0o  
at a discount 按赔价计算；按贴水价格计算；打折扣 r:Q=6j,  
at a premium 按溢价计算；按升水价格计算 1*'gaa&y  
at call 通知付款；按通知 5sj$XA?5  
at constant market price 按固定市价计算 yW\kmv.O  
at constant price 按固定价格计算 |7Ab_  
at cost 按成本计算 NxDVU?@p*  
at current market price 按当时市价计算；按现时市价计算 yjq|8.L[ G  
at current price 按当时价格计算；按现时价格计算 RTDplv; ]  
at factor cost 按要素成本计算；按生产要素成本计算 f! )yE`4-  
at money-of-the-day price 按付款当日价格计算 ]m7x&N2  
at or better 按指定或较佳价位〔买卖指令〕 Ab:ah7!  
at par 按面值计算；平价 1)qD)E5&cf  
at sight 见票即付 g[uf e<  
at the close 按收市盘 ?GtI.flV  
at the opening 按开市盘 }f% Qk0^  
attestation 见证；见证条款 QAMcI:5  
at-the-money option 平价期权 e 'F:LMX  
attorney 受权人；受托代表人 V]"pM]>3X  
attornment 新拥有人承认书 =P_*.SgR  
attributable profit 可归属利润 O3%#Q3c>3  
attributable share value 可归属股份价值 vS[\j  
Auckland Stock Exchange 奥克兰证券交易所 rY&#g%B6Fp  
auction 拍卖 +(z[8BJl  
auctioneer 拍卖商 "DH>4Q] d  
audit 审计；核数 /[ft{:#&t  
Audit Commission 审计署 dWe
%6s;   
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] &3xda1H  
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〕 jxt]Z3a~0  
audit review 帐目审查 %$Xt1ub6(  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 OECVExb@eH  
audited account 审计帐目；经审计的帐目 cS2]?zI  
audited annual account 经审计的周年帐目 Ul'H(eH.v  
audited balance sheet 经审计的资产负债表 Fu\#:+5\  
auditor 核数师；核数主任；审计师 X?JtEQ~>  
auditor's certificate 核数师证明书；审计师证明书 -^;,m=4{3  
auditor's report 核数师报告；审计师报告 ]scr@e  
Aussie bond 澳元债券 a<>cbP  
austerity budget 紧缩预算 9C7HL;MF  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Dkh=(+> <  
Australia All Ordinaries Index 澳洲所有普通股票指数 w>}n1Nc$G  
Australian Dollar [AUD] 澳元 \OWxf[  
Australian Options Market 澳大利亚期权市场 _JA)""l%  
Australian Securities Commission 澳洲证券事务监察委员会 ^gNbcWc7CU  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $fT#Wva-\d  
Australian Stock Exchange 澳大利亚证券交易所 -/*VR$c  
Austrian Schilling [ATS] 奥地利先令 tL1\q
Qg  
authentication 认证；鉴证 yX%> %#$  
authority to purchase 委托购买证；委购书 sJl>evw  
authorization 认可；核准；授权；授权书 )7Qp9Fxo  
authorization by direction 指示授权 C@-cLk  
authorization by instruction 指令授权 *P5/S8c  
authorization by warrant 令状授权 Goy[P2m  
authorization of unit trust 单位信托的认可 FFmXT/K"/j  
authorized agent 指定代理人 ,OP\^  
authorized capital 法定资本 \_i22/Et  
authorized clerk 出市员 v |pHbX  
authorized dealer 认可交易商 9>vB,8  
authorized financial institution 认可财务机构
U!RIe
C  
authorized fund 认可基金 JE*?O*&|Q  
authorized fund house 获授权的基金公司；认可基金公司 m5HMtoU  
authorized institution 认可机构 n!lE|if  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 |  >yc|W  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 </SO#g^r<  
authorized insurer 获授权保险人；获认可承保人 No+BS%F5  
authorized investment 特准投资项目 g2rH"3sC  
authorized person 获授权人 qLKL*m  
authorized representative 获授权代表 3O_O5  
authorized share capital 法定股本 [D<(xr&N%  
automated quotation system 自动报价系统 YB^m!A),I[  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] H7<g5pv  
自动交易系统〔香港期货交易所有限公司〕 ^EW6}oj[  
automatic adjustment mechanism 自动调整机制 f9IqcCSW  
automatic adjustment system 自动调整系统 A_2lG!! 6  
Automatic Clearing House 自动票据交换所 g0s4ZI+T  
automatic exchange rates accumulation system 自动化汇率累集系统 hgwS_L  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 R?N+./{  
automatic teller machine [ATM] 自动柜员机 98uMD  
autopay 自动转帐 3Q)"  
available assets 可用资产 ra_TN;(  
available fiscal reserve 现存财政储备 WU.eeiX  
available profit 可用利润 u09D`QPP]  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 MI.OOoP3a  
average 平均；平均数；海损 RQ#9[6w!v  
average basic salary 平均基本薪金 beV+3HqB8  
average consumer expenditure 平均消费开支；一般消费开支 Eq=JmO'gHs  
average cost 平均成本 U^K8^an$  
average cost of land production 增辟土地平均成本 d`j<Bbf-  
average daily turnover 平均每日成交额 &Wk:>9]Jrb  
average daily wage rate 平均每日工资率 *7#5pT~  
average expenditure pattern 平均开支模式 rsw=a_S  
average growth rate 平均增长率 vNZ"x)?  
average net fixed assets 固定资产平均净值 _6YfPk+  
average of relatives 相对价格平均数 1 .o0"  
average price 平均价格 {W%XSE  
average propensity to consume 平均消费倾向；一般消费倾向 ^?A>)?Sq  
average propensity to save 平均储蓄倾向；一般储蓄倾向 [p(0g;b
x  
average rate 平均率 W*n|T{n  
average revenue 平均收入；平均收益 vAOThj)  
average stock 平均库存；平均存货 <Skf n`).  
average yearly rent 平均年租 55,2eg#{O  
avoidance of double taxation 避免双重课税 PfhKomt"  
avoidance of tax 避税

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