一些有用的会计术语(也不知道发的地方对不对)A

A: #z(]xI)"  
A share Ａ股；甲类股份 Q
/?$x*\>  
abatement of tax 减税；减扣免税额 [KQi.u  
ABN AMRO Bank N.V. 荷兰银行 Kq!3wb;  
above-the-line expenditure 线上项目支出；经常预算支出 }b}m3i1  
above-the-line receipt 线上项目收入；经常预算收入 yVfC-Z  
ABSA Asia Limited 南非联合亚洲有限公司 vX>)je
5#  
absolute change 绝对数值变更 {I((p_  
absolute expenditure 实际开支 _GPe<H  
absolute guideline figure 绝对准则数字 <%^&2UMg  
absolute interest 绝对权益 *i,%,O96Nz  
absolute order of discharge 绝对破产解除令 NHt\ U9l'  
absolute profit margin 绝对利润幅度 rjP/l6 ~'  
absolute value 实值；绝对值 @CoIaUVP  
absolutely vested interest 绝对既得权益 lYIH/:T  
absorbed cost 已吸收成本；已分摊成本 7=uj2.J6  
absorption 吸收；分摊；合并 iCoX&"lb  
absorption rate 吸收率；摊配率；分摊率 "tZe>>I  
ACB Finance Limited 亚洲商业财务有限公司 _g8yDfcLG  
acceptable form of reciprocity 合理的互惠条件 ^Pf WG*  
acceptable rate 适当利率；适当汇率 y7{?Ip4[  
acceptance agreement 承兑协议 IBGrt^$M  
acceptance for honour 参加承兑 "
MsIjSu  
acceptor 承兑人；接受人；受票人 l]vm=7:  
acceptor for honour 参加承兑人 _aphkeqd  
accident insurance 意外保险 xk5]^yDp  
Accident Insurance Association of Hong Kong 香港意外保险公会 _{>vTBU4F  
accident insurance scheme 意外保险计划 wL1MENzp*z  
accident year basis 意外年度基准 4| f*eO  
accommodation 通融；贷款 Y2TtY;  
accommodation bill 通融票据；空头票据 ,6/V"kqIP  
accommodation party 汇票代发人 u +hX  
account balance 帐户余额；帐户结余 s.rm7r@#  
account book 帐簿 b>W%t  
account collected in advance 预收款项 R_KH"`q  
account current book 往来帐簿 V#HuIgf-  
account of after-acquired property 事后取得的财产报告 _`V'r#Qn  
account of defaulter 拖欠帐目 S/ *E,))m  
account payable 应付帐款 [^)g%|W  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~o(   
account receivable 应收帐款 wkq 
66?  
account receivable report 应收帐款报表 .}t e
>]A*  
account statement 结单；帐单；会计财务报表 kstIgcI  
account title 帐户名称；会计科目 ?< />Z)
  
accountant's report 会计师报告 x2EUr,7  
Accountant's Report Rules 会计师报告规则 F [M,]?   
accounting and auditing procedure 会计与审计程序；会计与核数程序 }k0_5S  
Accounting Arrangements 《会计安排》 J,hCvm  
accounting basis 会计基础 mw!F{pw  
accounting by Official Receiver 破产管理署署长呈交的帐目 PCvWS.{  
Accounting Circular 《会计通告》 !if   
accounting class 会计类别 _$'ashF  
accounting date 记帐日期；会计结算日期 /z!%d%"  
accounting for money 款项核算 }C:r9?T  
Accounting Officer 会计主任 E./2jCwI(Y  
accounting period 会计报告期；会计期 :/#rZPPF  
accounting policy 会计政策；会计方针 > I?IPQB  
accounting practice 会计惯例 8}[).d160  
accounting principle 会计准则 XX@ZQcN  
accounting record 会计记录 T%Lx%Qn  
accounting report 会计报告 .>S!ji  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ba,`TJ%y  
Accounting Society of China 中国会计学会 eRYK3W  
accounting statement 会计报表 \Ri
P  
accounting system 会计制度；会计系统 _-D{-
Bu#  
accounting transaction 会计事项；帐务交易 j.Hf/vi`z  
accounting treatment 会计处理 +0&/g&a\R  
accounting year 会计年度 eDMO]5}Ht  
accretion 增值；添加 2T35{Q!=F  
accrual 应计项目；应累算数目 eavV?\uV%  
accrual basis 应计制；权责发生制 . vV|hSc  
accrual basis accounting 应计制会计；权责发生制会计 |=w@H]r  
accrue 应累算；应计 y `UaB3q  
accrued benefit 应累算利益 F847pyOJnf  
accrued charges 应计费用 2HdC |$_+  
accrued cumulative preference share dividend 应累算的累积优先股股息 8Wx=p#_  
accrued expenses 应累算费用 UpG~[u)%@  
accrued interest payable 应付利息；应计未付利息 :]KAkhFkbb  
accrued interest receivable 应收利息；应计未收利息 L#J1b!D&<6  
accrued right 累算权益 fl(wV.Je|  
accruing profit 应累算的利润 \Z/@C lCm  
accumulated fiscal reserve 累积财政储备 uph(V  
accumulated profit 累积利润；滚存溢利 *T/']t  
accumulated reserve 累积储备 Wc#24:OKe3  
accumulation of surplus income 累积收益盈余 w}KkvP^  
acquired assets 既得资产 wz%-%39q%  
acquisition 收购；购置；取得 _U(  
acquisition cost 购置成本 Nc`L;CP  
acquisition expenses 购置费用 Y|n"dMrL  
acquisition of 100% interest 收购全部股权 =euni}7a  
acquisition of control 取得控制权 +rd+0 `}C  
acquisition of fixed assets 购置固定资产 e= AKD#  
acquisition of shell “买壳” =  [E  
acquisition price 收购价 oxs#866x  
act of God 天灾 ? k/`  
acting partner 执事合伙人 @5FQX  
active market 买卖活跃的市场；交投畅旺的市场；旺市 bw7@5=?;  
active partner 积极参与的合伙人 Ytkv!]"  
active trading 交投活跃 k:;r2f  
actual circulation 实际流通 az$Fn
VNn=  
actual cost 实际成本 v+XJ*N[W  
actual expenditure 实际开支；实际支出 %v|B *  
actual income 实际入息；实际收入；实际收益 }tz7b#  
actual market 现货市场 [WmM6UEVS  
actual price 现货价；实际价格 ueudRb  
actual profit 实际利润 h0$iOE  
actual quotation 实盘；实际价位；实际报价 &8H'eAA  
actual year basis 按实际年度计算 b=vkiO`2  
actuals 实货 t_^4`dW`  
actuarial investigation 精算调查 )pa]ui\t  
actuarial principle 精算原则 ~}P,.QQ  
actuarial report 精算师报告 CTb%(<r  
Actuarial Society of Hong Kong 香港精算学会 ]G\}k  
actuarial valuation 精算师估值 AH^/V}9H  
actuary 精算师 s AkdMo  
ad referendum agreement 暂定协议；有待覆核的协定 r@V!,k#S  
ad valorem duty 从价税；按值征税 rp$'L7lrX  
ad valorem duty system 从价税制 V`- 9m$  
ad valorem fee 从价费 !g[Zfo2r"  
ad valorem tariff 从价关税 V88p;K$+  
additional allowance 额外免税额 Ac@VGT:9  
additional amount for unexpired risk 未过期风险的额外款额 *w&e\i|7  
additional assessable profit 补加应评税利润 x:Y1P:  
additional assessment 补加评税 4dlGxat  
additional commitment 额外承担 9w"*y#_  
additional commitment vote 额外承担拨款 zPO9!?7|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 V!
Uc(  
additional dependent parent allowance 供养父母额外免税额 6m93puY
`7  
additional provision 额外拨款 8tL~FiHb"  
additional stamp duty 附加印花税 ]kSGR  
additional tax 补加税罚款；补加税款 L0,'m
S  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2G7Wi!J  
adjudged bankrupt 被裁定破产 &d!GImcxQ  
adjudicated bankrupt 裁定破产人 >Tgv11[  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 [JiH\+XLPs  
adjudication of bankruptcy 裁定破产；宣告破产 <I?Zk80  
adjudication of insolvency 裁定无力偿还债务 -RwE%cr  
adjusted actual 经调整的实数；调整后的实数 <E~'.p,  
adjusted current assets 经调整的流动资产；调整后的流动资产 X'srL j.  
adjusted figure 经调整的数字；调整后的数额 dV_G1'  
adjusted liabilities 经调整的负债；调整后的负债 ?`s8 pPc4  
adjusted loss 经调整的亏损；调整后的亏损 e6*8K@LHB  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 _>+Ld6.T6  
adjusted profit 经调整的利润；调整后的利润 lxx2H1([  
adjusted surplus 经调整的盈余额；调整后的盈余额 RZLq]8pM  
adjusted value 经调整的价值；调整后的价值 .#gzP2 [q  
adjustment 调整；修订；理算〔保险〕 MtdG
>TzUn  
adjustment centre 调剂中心 ^q5#ihM  
adjustment lag 调整过程的时间差距；调整时差 XS#Qu=,-  
adjustment mechanism 调整机制 Hl"
N}   
adjustment of loss 亏损调整 #mdc[.  
adjustment process 调整过程；调整程序 u9e@a9c  
adjustment range 调整幅度 K+eM   
administered exchange rate 受管制汇率 js(pC@<q5  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 u`W2+S  
administration expenses 行政费用 SUiOJ[5,  
administration fee 手续费；行政费 ftb\0,-  
administration in bankruptcy 破产管理 j#|ZP-=1_  
administration order 遗产管理令 04ui`-c(  
administrator 管理人；遗产管理人 }2jn[${ pr  
administrator of the estate 遗产管理人 .v K-LHs  
admission of debt 债项承认书 e'~3oqSvR  
admission of proof 接纳债权证明 Q,g\  
advance 放贷款项；垫付款项；预支款项；预付款项 dO'(2J8  
advance account 暂支帐目；预付款帐户 (PLUF
T  
advance compensation 预付补偿金 ?<!|  
advance from shareholder 股东垫款 y29m/i:  
advance pending reimbursement 预支以待日后付还 P.cyO3l  
advanced economy 先进经济体系 -?\D\\+t  
advancement 预付；预付财产 @ArSC  
advances warrant 垫款令 Jy)/%p~  
advancing 贷出 O.? JmE  
adverse balance 逆差 Gc?a+T  
adverse exchange 逆汇 _BufO7`.  
advertisement addressed to shareholders 在报章刊登的致股东通告 K(4_a``05  
advice for collection 托收通知书 5BIY<B+i  
advice of drawing 提款通知书；汇票通知书 U^PgG|0N  
advice of payment 付款通知 dtDFoETz  
Advisory Committee [Securities and Futures Commission] /ZX}Nc g  
谘询委员会〔证券及期货事务监察委员会〕 6ujWNf  
Advisory Committee on Diversification 经济多元化谘询委员会 m67V_s,7B  
affidavit 誓章；遗产申报誓章 10&8-p1/mc  
affidavit of no receipt 述明无收款的誓章 [^iN}Lz  
affiliate 联号；联营公司；附属公司 hrk r'3lv  
affiliated company 附属公司；联号；联营公司 wYea\^co  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕  mh%VrAq  
affordability 负担能力 b%+Xy8a  
African Development Bank [AfDB] 非洲开发银行
a?1Wq  
after-acquired property 事后取得的财产 KI.unP%  
after-hours dealing 市后交易 *. t^MP  
after-tax profit 税后盈利；税后利润；税后溢利 W?&%x(6M  
agency agreement 代理协议 tQVVhXQ7  
agency expenses 代理机构的开支 ^iA9%zp  
agency fee 代理费 7V>M]  
Agency Law 《代理法》 UKGPtKE<  
agent 代理人；承销人 *~`(RV  
agent of company 公司代理人 h[ ZN+M  
agent's fee 代理人费；经纪费 i8p6Xht  
aggregate 总计；总数；总体数字 jXJyc'm7  
aggregate amount 总款额；总额 6BlXLQ,8q  
aggregate assets and liabilities 总体资产与负债 JF]JOI6.e  
aggregate at constant price 按固定价格计算的总体数字 sOY:e/_F  
aggregate demand 总需求 +@UV?"d  
aggregate gross position 总持仓量 42{~Lhxt  
aggregate limit 总限额 gYj'(jB  
aggregate of salaries tax 合计薪俸税 7zMr:JmV  
aggregate performance 总体表现；总体业绩 %T[]zJ(  
aggregate supply 总体供应 BtZyn7a  
aggregate surplus 总盈余 }V>T
M{  
aggregate total 整体总额 U$g?!Yl0  
aggregate value 总值；合计价值 f);FoVa6  
aggregated basis 合计基准 MV"=19]  
aggregated net chargeable income 合计应课税入息实额 #yen8SskB  
aggregation 合并计算；合计；总和 4-w{BZuS  
aggregation of incomes of husband and wife 夫妇入息合并计算 ZCw]m#lS  
aggregation of property 财产的总和 e20-h3h+  
agio 差价；贴水 { w_e9Wbi  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ooGM$U  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Gj*9~*xm(  
《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<BfIZ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment x-c"%Z|  
《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》 bt *k.=p  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment -j(6;9"7]|  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 A&{Nh` q
 
agreement for a settlement 授产协议 -Za/p@gM  
agreement for assignment 转让协议 =N@t'fOr  
agreement for sale 售卖协议；买卖协议 }]TxlSp!;  
agreement for sale and purchase 买卖协议 *hrd5na  
agreement for the payment of interest 支付利息协议 V&i;\
9  
agreement for the repayment of money 还款协议 sLFl!jX  
agreement of reinsurance 再保险协议
[aS*%Heu  
Agricultural Bank of China 中国农业银行 X&zis1A<  
air passenger departure tax 飞机乘客离境税 E`q_bn  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 YIE<pX4Q7)  
airport tax 机场税 9uY'E'm*  
alcohol duty 酒精税 Tw% 3p=  
alienation 让与；让渡；转让 13PS2  
alimony 生活费；赡养费 k9R9Nz|J  
All Ordinaries Index [AOI] 所有普通股指数 a.'*G6~Qgw  
all risks 全险；综合险 ^.tg7%dJ  
All Sales Record for Stock Market 《股票市场成交报告》 GILfbNcd  
Allied Capital Resources Limited 新联财务有限公司 }G=M2V<L  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 9L9sqZUB
 
allocation letter 拨款信件 TC. ,V_  
allocation of fund 分配款项；预留款项 (hsl~Jf  
allocation of profit 利润分配；溢利分配 )"LJ hLg  
allocation warrant 拨款令 g}i61(  
allotment 分配；配股 ]_Xl
q_[/r  
allotment notice 股份配售通知；配股通知 Ru XC(qcq  
allotment of shares 股份分配 =;k|*Ny  
allowable 可获宽免；免税的 neh(<>  
allowable business loss 可扣除的营业亏损 "b[5]Y{ U  
allowable expenses 可扣税的支出 @o
^Ww  
allowance 免税额；津贴；备抵；准备金 ;jPXs  
allowance for debts 债项的免税额 3[&Cg  
allowance for depreciation by wear and tear 耗损折旧免税额 <1pEwI~  
allowance for funeral expenses 殡殓费的免税额 }i2V.tVB-  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E e]-qN*8  
allowance for repairs and outgoings 修葺及支出方面的免税额 B;WCTMy}  
allowance to debtor 给债务人的津贴 q9NoI(]e  
alteration of capital 资本更改 _FEFx  
alternate trustee 候补受托人 Nluoqoac  
amalgamation 合并 X@f}Q`{Ymj  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2[CdZ(k]5  
ambit of charges 征税范围；收费范围 iO[<1?  
amended valuation 经修订的估值 Il.K"ll  
American Commodities Exchange 美国商品交易所 >f'g0g  
American Express Bank Limited 美国运通银行 &/b~k3{M_  
American Stock Exchange 美国证券交易所 MPk5^ua:  
amortization 摊销 rs.M]8a2{&  
amount due from banks 存放银行同业的款项 8V(pugJ  
amount due from banks abroad 存放海外银行同业的款项 PVOv[%  
amount due from holding companies 控股公司欠款 x`?3C"N:<  
amount due from local banks 存放本港银行同业的款项 4fzZ;2sl}  
amount due to banks 银行同业的存款 akT6^cP^  
amount due to banks abroad 海外银行同业的存款 >3_Gw4S*H  
amount due to holding companies 控股公司存款 !by\9  ?n  
amount due to local banks 本港银行同业的存款 kW (B
kuc)  
amount due to outport banks 外埠银行同业的存款 j7c3(*Pl  
amount for note issue 发行纸币的款额 wPl%20t  
amount of bond 担保契据的款额 pmilrZmm]  
amount of consideration 代价款额 \;-|-8Q  
amount of contribution 供款数额 4X$Qu6#i  
amount of indebtedness 负债款额 -^
57oU  
amount of principal of the loan 贷款本金额 qw8Rlws%  
amount of rates chargeable 应征差饷数额 n(|^SH4$b  
amount of share capital 股本额 %IRi1EmN8  
amount of sums assured 承保款额 o]:9')5^  
amount of variation 变动幅度 4&f3%eTi  
amount of vote 拨款数额 G9:l'\  
amount payable 应付款额 LDD|(KLR*.  
amount receivable 应收款额 UDni]P!E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 EIQ p>|5  
analysis 分析 @o6L6Y0Naa  
ancillary risk 附属风险 T#)P`q  
annual account 周年帐目；周年帐目报表；年度决算；年结 X76e&~  
annual accounting date 年结日期 ]tDDq=+v  
annual allowance 每年免税额；年积金；年度津贴；年津 ~,~eoW7  
annual balance 年度余额 k'"%.7$U!  
annual disposable income 每年可动用收入 @R  6@]Dm  
annual estimates 周年预算 U?=Dg1  
annual fee 年费 9E tz[`|  
annual general meeting 周年大会 -]=@s  
annual growth rate 年增率；每年增长率 ((I%'  
annual long-term supplement 长期个案每年补助金 N!|wo:  
annual pensionable emolument 可供计算退休金的年薪 YF:L)0H'O  
annual report 年报 @vB!u[{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 39|MX21k  
annual return 周年报表；周年申报表；每年报税表格 &I406Z f7y  
Annual Return Rules 《周年报表规则》 ;'Nd~:-]  
annual review of consumer prices 每年消费物价回顾 QwJyY{O`  
annual roll-forward basis 逐年延展方式 d M-%{  
annual salary 年薪 9E6R0D}  
annual statement 年度报表；年度决算表 
4{l,  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 3t6LT  
annuitant 年金受益人 9I/N4sou  
annuity 年金 w\brVnt  
annuity contract 年金合约 t_suF$  
annuity on human life 人寿年金 Ki~1qu:  
antecedent debt 先前的债项 yOg+iFTr  
ante-dated cheque 倒填日期支票 O#u=c1 ?:  
anticipated expenditure 预期开支 ,u g@f-T  
anticipated net profit 预期纯利 AFfAtu  
anticipated revenue 预期收入
0AV c  
anti-inflation measure 反通货膨胀措施 \_U$"/$4VH  
anti-inflationary stance 反通货膨胀立场 Z:7fV5b(  
apparent deficit 表面赤字 TuYCR>P[  
apparent financial solvency 表面偿债能力 #!m.!? O  
apparent partner 表面合伙人 (3&?wy_l  
application for personal assessment 个人入息课税申请书 -)/$M(Pu"  
application of fund 资金应用 FkRo _?  
application to release as liquidator and to destruct the books of accounts and documents wuqJr:q*#  
申请免除清盘人职务及毁灭帐簿与文件 0C*7K?/  
appointed actuary 委任精算师 EU/8=JA1  
appointed auditor 委任核数师；委任审计师 kM@zyDn,  
appointed trustee 委任的受托人 zA"`!}*  
appointer 委任人 i2^>vYCsl  
apportioned pro rata 按比例分摊 Y]5l.SV  
apportionment 分配；分摊 Zsh9>]ML  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Pco'l#:  
apportionment formula 分摊方程式 v6Vcjm  
apportionment of estate duty 遗产税的分摊 v]c6R-U  
appraisal 估价；评估 /^
|Dbx!u  
appreciable growth 可观增长 R^e.s -  
appreciable impact 显着影响 s|B3~Q]  
appreciable increase 可观增长 &l[$*<P5V  
appreciation 增值；升值 &(mR> mT  
appreciation against other currencies 相对其他货币升值 -FCe:iY! A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \_6/vZ%-B  
appreciation tax 增值税 -7(@1@1  
appropriation 拨款；拨用；拨付 I,'
k>@w{s  
appropriation account 拨款帐目 Q?/o%`N  
Appropriation Bill 拨款法案 UEVG0q
F  
appropriation-in-aid system 补助拨款办法 63~ E#Dt4  
approved assets 核准资产 m<g~H4  
approved basket stock 认可一篮子证券 <V6VMYXY4  
approved budget 核准预算 wsVV$I[2
 
approved charitable donation 认可慈善捐款 @{pLk4E  
approved charitable institution 认可慈善机构 :$9tF>  
approved currency 核准货币；认可货币 2Q"K8=s  
approved estimates 核准预算 E\2%
E@0#  
approved estimates of expenditure 核准开支预算 PIpi1v*qz  
approved overseas insurer 核准海外保险人 {&T_sw@[  
approved overseas trust company 核准海外信托公司 ^Js9 s8?$  
approved pooled investment fund 核准汇集投资基金 b,%C{mC  
approved provident fund scheme 认可公积金计划 +XYE{E5  
approved provision 核准拨款 ")HFYqP>9  
approved redeemable share 核准可赎回股份 ~<OSYb  
approved regional stock 认可地区性证券 L`E
Bfz\n  
approved retirement scheme 认可退休金计划 )Iq<+IJ  
approved subordinated loan 核准附属贷款 f8.gT49I  
arbitrage 套戥；套汇；套利 G<^{&E+=  
arbitrageur 套戥者；套汇者 MO <3"@/,  
arbitrary amount 临时款项 NS6:yX,/  
arrangement 措施；安排；协定 AlW66YAuQ  
arrears 欠款 Sa`Xf\  
arrears of pay 欠付薪酬 ?#YE`]  
arrears of revenue 逾期未收税款；逾期未收的帐项 CoAvSw  
articles of association 组织章程；组织细则；组织章程细则 Km6YP!i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .Twk {p  
ascertainment of profit 确定利润 ,$+V  
"Asia Clear" “亚洲结算系统” yN s,Ll~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Vr1<^Ib  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 E'.7xDN  
Asian Development Fund [ADF] 亚洲发展基金 3CGp`~Zf  
Asian dollar bond 亚洲美元债券 6;qy#\}2  
Asian dollar market 亚洲美元市场 r s?R:+  
Asian dollar rate 亚洲美元利率 Ktm4 A O  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 c#tjp(-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ">jj  
asked price 沽盘；喊价；索价；卖方报价 {Wu$YWE*sx  
assessable income 应评税入息 yw3$2EW  
assessable loss 应评税亏损 Y<ql49-X  
assessable profit 应评税利润 ;x1PS  
assessable value 应评税值 ; XN{x  
assessed profit 估定利润 :7?FF'u  
assessed value 经评估价值 qXtC^n@x  
assessment 评税；评定；估价；评税单 ["e3Ez  
assessment number 评税编号；估价编号 U\<?z Dw  
assessment of additional tax 补加税评税 7y@Pa&^8  
assessment of performance 业绩评估；实绩评价 B=A [ymm  
Assessor 评税主任 =;&yd';k  
asset price bubbles 资产价格泡沫 pK'V9fD5J  
asset-backed securities 具资产保证的证券 #7YY<) xt}  
assets accretion 资产增值 be^6i:  
assets and liabilities 资产与负债 9lH?-~9  
assets betterment statement 资产递增表；资产改进表 a1y-3z  
assets lending 实物放款；有抵押贷款 } c}_<#I  
assets of the company passing on the death 死者去世时转移的公司资产 w+E,INdi  
assets pledged as security for liabilities 用作负债抵押的资产 z4]api(xZ  
assets portfolio 资产投资组合 jc f #6   
assets price 资产价格 EeRX+BM,  
assets quality 资产质素 c[1oww  
assets realization 资产变现 aC.~&MxFC  
assets refinancing arrangement 资产再集资安排 9dUravC7  
assets securitization 资产证券化 t#pS{.I  
assets situated outside Hong Kong 在香港以外地方的资产 z}ddqZ27G$  
assets stripping 削减资产；拆卖资产 qF-@V25P  
assets value 资产值 mh[75(  
assignee 承让人 tX %5BTv  
assignment 转让；转让书；转让契 s '\Uap  
assignment of interest 权益转让 -f>%+<k=  
assignment of letters patent and trade mark 专利证书及商标转让 xJ)n4)  
assignment of property 物业转让；物业转让书 z(^]J`+\  
assignment right 转让权 )i^<r;_z  
assignor 转让人 vv+z'(l  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Mz~D#6=  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 6U,O*WJ%e  
associate member 附属会员 dl@%`E48w  
associated body corporate 相联法人团体 YCM]VDx4u1  
associated company 相联公司；联属公司 #c?j\Y9nz  
associated corporation 相联法团 +sUFv)!4  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] !~D}/Q;#}\  
公认会计师公会〔英国〕 t*T2Z-!P  
Association of Futures Exchange Brokers 香港期货经纪协会 }m;,Q9:+m^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 o-OHjFfB  
association of underwriters 承保人组织 iv;Is[<o  
assumption of control 接管 M`i\VG  
assurance 担保；保险；转易；转易书 {I#]@,  
assurance of interest 权益的转易 B%76rEpvW;  
at 19XX price 按一九ＸＸ年价格计算 emPM4iG?!  
at a discount 按赔价计算；按贴水价格计算；打折扣 B1C-J/J  
at a premium 按溢价计算；按升水价格计算 d]6#m'U  
at call 通知付款；按通知 #& Rw&  
at constant market price 按固定市价计算 1\>^m  
at constant price 按固定价格计算 c~uKsU  
at cost 按成本计算 4f'V8|QM{  
at current market price 按当时市价计算；按现时市价计算 Y+*0~xm4  
at current price 按当时价格计算；按现时价格计算 O-I[igNl  
at factor cost 按要素成本计算；按生产要素成本计算 f;gw"onx8F  
at money-of-the-day price 按付款当日价格计算 /}  WDU  
at or better 按指定或较佳价位〔买卖指令〕 7Vo$(kj  
at par 按面值计算；平价 kB|B  
at sight 见票即付 $m
1z-i;/  
at the close 按收市盘 j4`0hnqI  
at the opening 按开市盘 d0Qd$ .%A  
attestation 见证；见证条款 W=vP]x >J  
at-the-money option 平价期权 \GZM&Zd  
attorney 受权人；受托代表人 Ksj -zR;  
attornment 新拥有人承认书 z'\_jaj^  
attributable profit 可归属利润 Slher0.Y  
attributable share value 可归属股份价值 \BZhf?9U  
Auckland Stock Exchange 奥克兰证券交易所
S(8$S])0  
auction 拍卖 d>fkA0G/9!  
auctioneer 拍卖商 P} SCF  
audit 审计；核数 72y0/FJ  
Audit Commission 审计署 z>Hgkp8D"  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] $gy*D7  
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〕 X4E%2-m@'  
audit review 帐目审查 a8iQ4 
 
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 uPG4V2  
audited account 审计帐目；经审计的帐目 2fR02={-  
audited annual account 经审计的周年帐目 M .JoHH  
audited balance sheet 经审计的资产负债表 )V6Hl@v  
auditor 核数师；核数主任；审计师 L3--r  
auditor's certificate 核数师证明书；审计师证明书 C=It* j55  
auditor's report 核数师报告；审计师报告 7/f3Z1g  
Aussie bond 澳元债券 TbGn46!:  
austerity budget 紧缩预算 Dg?70v<a  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 \LppYXz  
Australia All Ordinaries Index 澳洲所有普通股票指数 _:C9{aEZb  
Australian Dollar [AUD] 澳元 DhT>']Z  
Australian Options Market 澳大利亚期权市场 v` 7RCg`  
Australian Securities Commission 澳洲证券事务监察委员会 ie\"$i.98H  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -[!P!d=  
Australian Stock Exchange 澳大利亚证券交易所 *ikc]wQr$  
Austrian Schilling [ATS] 奥地利先令 -~ Mb  
authentication 认证；鉴证 5Z\#0":e  
authority to purchase 委托购买证；委购书 ws|;`  
authorization 认可；核准；授权；授权书 L>%o[tS  
authorization by direction 指示授权 e5B Qr$j  
authorization by instruction 指令授权 ~ga`\%J  
authorization by warrant 令状授权 )3w@]5j  
authorization of unit trust 单位信托的认可 % !>I*H  
authorized agent 指定代理人 g,95T Bc  
authorized capital 法定资本 MLWM&cFG
 
authorized clerk 出市员 7cO n9fIE  
authorized dealer 认可交易商 dhr3,&+T2  
authorized financial institution 认可财务机构 {(wHPzq  
authorized fund 认可基金 ac.Ms(D  
authorized fund house 获授权的基金公司；认可基金公司 pxf$1  
authorized institution 认可机构 !l 1fIc  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 F\k+[`%{  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 mkF"   
authorized insurer 获授权保险人；获认可承保人 q
X   
authorized investment 特准投资项目 mvZw  
authorized person 获授权人 ,7NZu0  
authorized representative 获授权代表 .0rh y2  
authorized share capital 法定股本 q+]h=:5=I  
automated quotation system 自动报价系统 QxOjOKAG  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] rKf-+6Na  
自动交易系统〔香港期货交易所有限公司〕 yA(K=?sq  
automatic adjustment mechanism 自动调整机制 kO{s^_qR^c  
automatic adjustment system 自动调整系统 /)(#{i*  
Automatic Clearing House 自动票据交换所 ;Tc`}2  
automatic exchange rates accumulation system 自动化汇率累集系统 xs:n\N  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<**y !2  
automatic teller machine [ATM] 自动柜员机 ~UjGSO)z}  
autopay 自动转帐 2e9es  
available assets 可用资产 ]=";IN:SU  
available fiscal reserve 现存财政储备 GBFtr
 
available profit 可用利润 [7S} g  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 dW~*e2nq  
average 平均；平均数；海损 i35=Y~P-  
average basic salary 平均基本薪金 iN0nw
]_*  
average consumer expenditure 平均消费开支；一般消费开支 "D=P8X&vs  
average cost 平均成本 '-b*EZU8t  
average cost of land production 增辟土地平均成本
zs*
L~_K  
average daily turnover 平均每日成交额 (RZD'U/B  
average daily wage rate 平均每日工资率 ,gOOiB }  
average expenditure pattern 平均开支模式 e0@Y#7N62  
average growth rate 平均增长率 Ej>g.vp8I  
average net fixed assets 固定资产平均净值 x,S P'fcP  
average of relatives 相对价格平均数 k]HEhY  
average price 平均价格 g[7#w,o  
average propensity to consume 平均消费倾向；一般消费倾向 Za8#$`zq  
average propensity to save 平均储蓄倾向；一般储蓄倾向 c#]q^L\x  
average rate 平均率 <_Q:'cx'  
average revenue 平均收入；平均收益 hq/k*;  
average stock 平均库存；平均存货 }HYjA4o\A  
average yearly rent 平均年租 jR#~I@q^  
avoidance of double taxation 避免双重课税 _({A\}Q|  
avoidance of tax 避税

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