一些有用的会计术语(也不知道发的地方对不对)A

A: YPmgR]=6  
A share Ａ股；甲类股份 ?UBhM,;XK  
abatement of tax 减税；减扣免税额 1z-Q~m@@  
ABN AMRO Bank N.V. 荷兰银行 pIgjo>K  
above-the-line expenditure 线上项目支出；经常预算支出 `7jdV
 
above-the-line receipt 线上项目收入；经常预算收入 D {N,7kT  
ABSA Asia Limited 南非联合亚洲有限公司 [J6q(}f  
absolute change 绝对数值变更 s-e<&*D[  
absolute expenditure 实际开支 3h4'DQ.g  
absolute guideline figure 绝对准则数字 >mp"=Y  
absolute interest 绝对权益
5^e|802  
absolute order of discharge 绝对破产解除令 v]U0@#/p  
absolute profit margin 绝对利润幅度 TIVrbO\!o  
absolute value 实值；绝对值 nA.~}  
absolutely vested interest 绝对既得权益 %)}y[ (  
absorbed cost 已吸收成本；已分摊成本 pVC;''E  
absorption 吸收；分摊；合并 OcZ8:`=%  
absorption rate 吸收率；摊配率；分摊率 deqL  
ACB Finance Limited 亚洲商业财务有限公司 p77  
acceptable form of reciprocity 合理的互惠条件 q/3 )yG6s  
acceptable rate 适当利率；适当汇率 - %`iLu  
acceptance agreement 承兑协议 *:,y`!F=y  
acceptance for honour 参加承兑 _Bq[c  
acceptor 承兑人；接受人；受票人 q:3HU<  
acceptor for honour 参加承兑人 ,7^,\ ,-m  
accident insurance 意外保险 -3|i5
,f  
Accident Insurance Association of Hong Kong 香港意外保险公会 }
^Ky)**  
accident insurance scheme 意外保险计划 9RnXp&w  
accident year basis 意外年度基准 0
ChdFf7  
accommodation 通融；贷款 Ir$:e*E>  
accommodation bill 通融票据；空头票据 o(3`-ucD`  
accommodation party 汇票代发人 r1AG1Y  
account balance 帐户余额；帐户结余 `t Zw(Z=h  
account book 帐簿 F:cenIaBF  
account collected in advance 预收款项 5u^;7
1  
account current book 往来帐簿 wKj0vMW  
account of after-acquired property 事后取得的财产报告 L<O"36R  
account of defaulter 拖欠帐目 EM0]"s@Lf  
account payable 应付帐款 BLcsIyq  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?vocI  
account receivable 应收帐款 )jm u*D5N  
account receivable report 应收帐款报表 9p%8VDF=  
account statement 结单；帐单；会计财务报表 Pskg68W  
account title 帐户名称；会计科目 H<C+rAIb  
accountant's report 会计师报告 g/jlG%kI}  
Accountant's Report Rules 会计师报告规则 '/Ag3R  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ~/1
eF7  
Accounting Arrangements 《会计安排》 Fa9gr/.F,@  
accounting basis 会计基础 |<w Z;d  
accounting by Official Receiver 破产管理署署长呈交的帐目 4<l&cP  
Accounting Circular 《会计通告》 p WLFJH}N  
accounting class 会计类别 UkgiSv+  
accounting date 记帐日期；会计结算日期 '`/w%OEVC5  
accounting for money 款项核算 U Y')|2y 5  
Accounting Officer 会计主任 6dQ]=];  
accounting period 会计报告期；会计期 3`>nQ4zC  
accounting policy 会计政策；会计方针 _sI\
^yZd  
accounting practice 会计惯例 YfUUbV  
accounting principle 会计准则 :W
mio\  
accounting record 会计记录 [B"CNnA  
accounting report 会计报告 WoX,F1o  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~JSa]6:_+  
Accounting Society of China 中国会计学会 1xt N3{c  
accounting statement 会计报表 ZY{zFg9  
accounting system 会计制度；会计系统 ^laf!kIP  
accounting transaction 会计事项；帐务交易 4KT-U6zNx  
accounting treatment 会计处理 UWW_[dJr  
accounting year 会计年度 hwB>@r2  
accretion 增值；添加 M$+2f.(>k)  
accrual 应计项目；应累算数目 Y|y X]\,  
accrual basis 应计制；权责发生制 V;>u()
 
accrual basis accounting 应计制会计；权责发生制会计 E@D}Sqt  
accrue 应累算；应计 M,/{53  
accrued benefit 应累算利益 q?2kD"%$  
accrued charges 应计费用 @Yy']!Ju  
accrued cumulative preference share dividend 应累算的累积优先股股息 H/BU2sa  
accrued expenses 应累算费用 b8TwV_&|X  
accrued interest payable 应付利息；应计未付利息 5$Aiez~tBq  
accrued interest receivable 应收利息；应计未收利息 r-IG.ym3  
accrued right 累算权益 t*cVDA&K  
accruing profit 应累算的利润 i}}}x  
accumulated fiscal reserve 累积财政储备 HA::(cXL  
accumulated profit 累积利润；滚存溢利 HT6+OK(~dJ  
accumulated reserve 累积储备 us3f
BY'  
accumulation of surplus income 累积收益盈余 pi?[jU[Tn  
acquired assets 既得资产 ,?ci+M)  
acquisition 收购；购置；取得 z{ydP Ra  
acquisition cost 购置成本 (#%R'9Rv  
acquisition expenses 购置费用 G2e0\}q  
acquisition of 100% interest 收购全部股权 `Wy8g?d;bn  
acquisition of control 取得控制权 6<+8[o  
acquisition of fixed assets 购置固定资产 (N`x  
acquisition of shell “买壳” d@0&  
acquisition price 收购价 *m9,_~t  
act of God 天灾 6d# V  
acting partner 执事合伙人 (v$$`zh  
active market 买卖活跃的市场；交投畅旺的市场；旺市 1pHt3Vc(G  
active partner 积极参与的合伙人 >5+]~[S  
active trading 交投活跃 s^Wh!:>r/  
actual circulation 实际流通 ~<&47'D  
actual cost 实际成本 ye-R
  
actual expenditure 实际开支；实际支出 _Vf0MU;3f+  
actual income 实际入息；实际收入；实际收益 bRb+3au_x  
actual market 现货市场 SwVdo|%.?  
actual price 现货价；实际价格 .*+KQA8  
actual profit 实际利润 =x3ZQA  
actual quotation 实盘；实际价位；实际报价 E#A}J:  
actual year basis 按实际年度计算 #
(Ah>y  
actuals 实货  wk (}q  
actuarial investigation 精算调查 a0=5G>G9c  
actuarial principle 精算原则 5Sfz0  
actuarial report 精算师报告 KD)+&69  
Actuarial Society of Hong Kong 香港精算学会 cp\A xWtUZ  
actuarial valuation 精算师估值 |jwN8@  
actuary 精算师 p.J+~s4G  
ad referendum agreement 暂定协议；有待覆核的协定 <4
QOjW  
ad valorem duty 从价税；按值征税
T%p/(  
ad valorem duty system 从价税制 )i{B:w\ ^  
ad valorem fee 从价费 =(U&?1R4  
ad valorem tariff 从价关税 >7^i>si  
additional allowance 额外免税额 [r"`rBw  
additional amount for unexpired risk 未过期风险的额外款额 56Gc[<nR  
additional assessable profit 补加应评税利润 X9xXL%Q  
additional assessment 补加评税 BV`,~n:
 
additional commitment 额外承担 bcCCvV}6WZ  
additional commitment vote 额外承担拨款 H^\2,x Z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 sHi*\  
additional dependent parent allowance 供养父母额外免税额 A/+bwCDP  
additional provision 额外拨款 _]~= Kjp  
additional stamp duty 附加印花税 jQLiqi`  
additional tax 补加税罚款；补加税款 %.+#e  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 =fZMute  
adjudged bankrupt 被裁定破产 >84:1`  
adjudicated bankrupt 裁定破产人 P-c<[DSM'I  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3~&h9#7Ke  
adjudication of bankruptcy 裁定破产；宣告破产 :4, OA  
adjudication of insolvency 裁定无力偿还债务 DHnu F@M  
adjusted actual 经调整的实数；调整后的实数 _[_mmf1;:'  
adjusted current assets 经调整的流动资产；调整后的流动资产 @g~hYc  
adjusted figure 经调整的数字；调整后的数额 WnLMa|e  
adjusted liabilities 经调整的负债；调整后的负债 [~_()i=Y  
adjusted loss 经调整的亏损；调整后的亏损 $pOgFA1'  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 DRU
vQf  
adjusted profit 经调整的利润；调整后的利润 Ar:ezA  
adjusted surplus 经调整的盈余额；调整后的盈余额 2UGnRZ8:1Y  
adjusted value 经调整的价值；调整后的价值 -g;cg7O#(  
adjustment 调整；修订；理算〔保险〕 Kq
H_?r`  
adjustment centre 调剂中心 a1nj}1M%  
adjustment lag 调整过程的时间差距；调整时差 S66..sa  
adjustment mechanism 调整机制 {~RS$ |  
adjustment of loss 亏损调整 b\^q9fy  
adjustment process 调整过程；调整程序 s wIJmA  
adjustment range 调整幅度 0~0OQ/>7  
administered exchange rate 受管制汇率 Ws>2S  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 nD8CP[bRo  
administration expenses 行政费用 ca{u"n  
administration fee 手续费；行政费 'eRJQ*0F  
administration in bankruptcy 破产管理 %Qc5_of  
administration order 遗产管理令 #^FDFl  
administrator 管理人；遗产管理人 ILQB%0!  
administrator of the estate 遗产管理人 D+"
-(k  
admission of debt 债项承认书 &+Iv"9  
admission of proof 接纳债权证明 2/]74d8  
advance 放贷款项；垫付款项；预支款项；预付款项 cLpkgK&a  
advance account 暂支帐目；预付款帐户 
&bO5+[  
advance compensation 预付补偿金 ?\D=DIN-r  
advance from shareholder 股东垫款 8A3pYW-  
advance pending reimbursement 预支以待日后付还 HI}9"(t}  
advanced economy 先进经济体系 !u;r<:g!  
advancement 预付；预付财产 zu@5,AH  
advances warrant 垫款令 z#!}4@_i3  
advancing 贷出 ub* j&L=  
adverse balance 逆差 X\a*q]"_  
adverse exchange 逆汇 :Vyr8+]  
advertisement addressed to shareholders 在报章刊登的致股东通告 kA1C&  
advice for collection 托收通知书 D<35FD,  
advice of drawing 提款通知书；汇票通知书 ue;o:>G  
advice of payment 付款通知 m.K@g1G  
Advisory Committee [Securities and Futures Commission] apxY2oE&  
谘询委员会〔证券及期货事务监察委员会〕 P}kp_l27  
Advisory Committee on Diversification 经济多元化谘询委员会 ?B!=DC@?H  
affidavit 誓章；遗产申报誓章 Zoi\r  
affidavit of no receipt 述明无收款的誓章 l1h;ng6  
affiliate 联号；联营公司；附属公司 g[d.lJ=Q-N  
affiliated company 附属公司；联号；联营公司 V?*\ISB`}  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 AKbrXKx  
affordability 负担能力 *Ou)P9~-L  
African Development Bank [AfDB] 非洲开发银行 ]tzO)c)w;  
after-acquired property 事后取得的财产 zL<<`u?  
after-hours dealing 市后交易 [4_JK  
after-tax profit 税后盈利；税后利润；税后溢利 ;F;"Uw  
agency agreement 代理协议 .%'$3=/oe  
agency expenses 代理机构的开支 L
=kc^dU  
agency fee 代理费 pRAdo="  
Agency Law 《代理法》 %S
X)Z i=O  
agent 代理人；承销人 Q0\tK=Z/  
agent of company 公司代理人 d
,R  
agent's fee 代理人费；经纪费 "&,Gn#'FG  
aggregate 总计；总数；总体数字 N4wv'OrL]  
aggregate amount 总款额；总额 dcGs0b  
aggregate assets and liabilities 总体资产与负债 M^E\L C  
aggregate at constant price 按固定价格计算的总体数字 }95;qyQ$  
aggregate demand 总需求 E_[)z%&n2  
aggregate gross position 总持仓量 *61+Fzr  
aggregate limit 总限额 q*^F"D:?k  
aggregate of salaries tax 合计薪俸税 4%3R}-'mh  
aggregate performance 总体表现；总体业绩 S-8wL%r  
aggregate supply 总体供应 2KUm(B.I  
aggregate surplus 总盈余 @DYxDap{  
aggregate total 整体总额 EPZ^I)  
aggregate value 总值；合计价值 FccT@,.F  
aggregated basis 合计基准 .[E"Kb}=  
aggregated net chargeable income 合计应课税入息实额 !p4y@U{  
aggregation 合并计算；合计；总和 jBTXs5q  
aggregation of incomes of husband and wife 夫妇入息合并计算 J9kmIMq-C  
aggregation of property 财产的总和 FHu -';  
agio 差价；贴水 c~1X/,biA  
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》 nS53mLU)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment *,UD&N_)*6  
《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》 i"h '^6M1  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,1s,G]%M  
《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》 ):Vzv  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment JE<zQf(&  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Zy>iaG9}  
agreement for a settlement 授产协议 i09w(k?  
agreement for assignment 转让协议 4|W
glri  
agreement for sale 售卖协议；买卖协议 H.D1|sU  
agreement for sale and purchase 买卖协议 f~RS[h`:  
agreement for the payment of interest 支付利息协议 y~w -z4  
agreement for the repayment of money 还款协议 e+!+(D  
agreement of reinsurance 再保险协议 D?v)Xqw=  
Agricultural Bank of China 中国农业银行 Q bg,q  
air passenger departure tax 飞机乘客离境税 $8{|25 *E  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 QEavb
h^S  
airport tax 机场税 @-~ )M_  
alcohol duty 酒精税 Q UQ"2oC  
alienation 让与；让渡；转让 m5G9 B-\?  
alimony 生活费；赡养费 TJB)]d<  
All Ordinaries Index [AOI] 所有普通股指数 <HLe,  
all risks 全险；综合险 T\G2B*fGd  
All Sales Record for Stock Market 《股票市场成交报告》 ),<E-Ub  
Allied Capital Resources Limited 新联财务有限公司 `v1Xywg9P  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 q\B048~KK  
allocation letter 拨款信件 [Ipg",Su;f  
allocation of fund 分配款项；预留款项 r@2{>j
8  
allocation of profit 利润分配；溢利分配
LxM.z1  
allocation warrant 拨款令 6evW O!  
allotment 分配；配股 R3G+tE/Y  
allotment notice 股份配售通知；配股通知 Q}a,+*N.  
allotment of shares 股份分配 c\n&Z'vK  
allowable 可获宽免；免税的 V>{G$(v$  
allowable business loss 可扣除的营业亏损 Bc/'LI.%  
allowable expenses 可扣税的支出 M<A*{@4$w&  
allowance 免税额；津贴；备抵；准备金 X_7cwPY  
allowance for debts 债项的免税额 =?*6lS}gy  
allowance for depreciation by wear and tear 耗损折旧免税额 A?Dg
eSm  
allowance for funeral expenses 殡殓费的免税额 &nc0stuL  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 cmzu @zq  
allowance for repairs and outgoings 修葺及支出方面的免税额 6O`s&T,t  
allowance to debtor 给债务人的津贴 D['z/r6F  
alteration of capital 资本更改 SG&VZY  
alternate trustee 候补受托人 yU-^w^4  
amalgamation 合并 |NbF3 fD  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "funFvY  
ambit of charges 征税范围；收费范围 8$|<`:~J  
amended valuation 经修订的估值 WMo   
American Commodities Exchange 美国商品交易所 YpAJ7E|7  
American Express Bank Limited 美国运通银行 "k8Yc<`u  
American Stock Exchange 美国证券交易所 b.`<T"y  
amortization 摊销 ;{n@hM*O  
amount due from banks 存放银行同业的款项 eb])=  
amount due from banks abroad 存放海外银行同业的款项 .HM1c  
amount due from holding companies 控股公司欠款 Y:~A-_  
amount due from local banks 存放本港银行同业的款项 l1_Tr2A}7/  
amount due to banks 银行同业的存款 UN~dzA~V  
amount due to banks abroad 海外银行同业的存款 X>[x7t:  
amount due to holding companies 控股公司存款 ZfpV=DU  
amount due to local banks 本港银行同业的存款 r((2.,\Z  
amount due to outport banks 外埠银行同业的存款 B@:c8}2.  
amount for note issue 发行纸币的款额 +0w~Skd,  
amount of bond 担保契据的款额 a?zn>tx  
amount of consideration 代价款额 UBmD 3|Zo  
amount of contribution 供款数额 re\@v8w~  
amount of indebtedness 负债款额 LqH<HGMFD  
amount of principal of the loan 贷款本金额 7j>NUx=j3  
amount of rates chargeable 应征差饷数额 ?e`4 sf_~  
amount of share capital 股本额 -+'fn$  
amount of sums assured 承保款额 YL)epi^  
amount of variation 变动幅度 F-\Swbx+  
amount of vote 拨款数额 *h<= (Y%   
amount payable 应付款额 J3]!<v=  
amount receivable 应收款额
V~Zi #o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ]x8_f6;D  
analysis 分析 h,Y!d]2w  
ancillary risk 附属风险 Quc,,#u  
annual account 周年帐目；周年帐目报表；年度决算；年结 F:PaVr3q  
annual accounting date 年结日期 7,i}M  
annual allowance 每年免税额；年积金；年度津贴；年津 *wgHa6?+7  
annual balance 年度余额 Q}KNtNCpx  
annual disposable income 每年可动用收入 5E~?hWAv  
annual estimates 周年预算 Dq#/Uw#  
annual fee 年费 (M1HNIM;(  
annual general meeting 周年大会
4%8}vCs  
annual growth rate 年增率；每年增长率 =!axQ[)A  
annual long-term supplement 长期个案每年补助金 tho
AEG80  
annual pensionable emolument 可供计算退休金的年薪 ")/TbTVu  
annual report 年报 hX-([
o  
Annual Report on the Consumer Price Index 《消费物价指数年报》 vv2N;/;I  
annual return 周年报表；周年申报表；每年报税表格 y_^w|  
Annual Return Rules 《周年报表规则》 _RLx;Tn)L  
annual review of consumer prices 每年消费物价回顾 HF9\SVR B  
annual roll-forward basis 逐年延展方式 vybQ}dscn  
annual salary 年薪 yIm@m[B;  
annual statement 年度报表；年度决算表 O/X;(qYd  
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 ? m$uqi  
annuitant 年金受益人 |-WoR u  
annuity 年金 dDuT,zP  
annuity contract 年金合约 M18H1e@Al  
annuity on human life 人寿年金 "(@W^qF}d  
antecedent debt 先前的债项 zW`Zmt\T2  
ante-dated cheque 倒填日期支票 U($sH9,  
anticipated expenditure 预期开支 hK!Z~  
anticipated net profit 预期纯利 :$bp4+
3>  
anticipated revenue 预期收入 ;j#$d@VG"  
anti-inflation measure 反通货膨胀措施 f8ap+][  
anti-inflationary stance 反通货膨胀立场 ;2o+|U@  
apparent deficit 表面赤字 pK)*{fC$`  
apparent financial solvency 表面偿债能力 p^2"g~  
apparent partner 表面合伙人 i\P?Y(-{  
application for personal assessment 个人入息课税申请书 -
nWs@\  
application of fund 资金应用 :NB,Dz+i  
application to release as liquidator and to destruct the books of accounts and documents }E01B_T9z  
申请免除清盘人职务及毁灭帐簿与文件 XA cpLj]  
appointed actuary 委任精算师 Gj[+{  
appointed auditor 委任核数师；委任审计师 w#?@ulr]d  
appointed trustee 委任的受托人 8q
)wT0A~  
appointer 委任人 0-)D`s%  
apportioned pro rata 按比例分摊 $ae*3L>5M  
apportionment 分配；分摊 b.qp&2A  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 nI1DLVt  
apportionment formula 分摊方程式 _3q%  
apportionment of estate duty 遗产税的分摊 h[5<S&  
appraisal 估价；评估 KY)rkfo B  
appreciable growth 可观增长 |{#=#3X  
appreciable impact 显着影响
T5m
dC  
appreciable increase 可观增长 .Y
vE  
appreciation 增值；升值 }yCw|B|a  
appreciation against other currencies 相对其他货币升值 Km~\^(a '  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ya8
1z4?  
appreciation tax 增值税
1B;-ea  
appropriation 拨款；拨用；拨付 *.
H1m{V  
appropriation account 拨款帐目 xS~OAcxg  
Appropriation Bill 拨款法案 O1/U3/2/d  
appropriation-in-aid system 补助拨款办法 s]=s2.=  
approved assets 核准资产 3xhv~be  
approved basket stock 认可一篮子证券 ~R`Rj*Q2Y  
approved budget 核准预算 GP"(+5  
approved charitable donation 认可慈善捐款 7g-#v'.N  
approved charitable institution 认可慈善机构 btq`[gAF\  
approved currency 核准货币；认可货币 KFCL|9P  
approved estimates 核准预算 cz8%p;F:  
approved estimates of expenditure 核准开支预算 m6%csh-N1  
approved overseas insurer 核准海外保险人 jL$&]sQ`O)  
approved overseas trust company 核准海外信托公司 fV-vy]x..  
approved pooled investment fund 核准汇集投资基金 Jjb(lW  
approved provident fund scheme 认可公积金计划 9aLS%-x!+  
approved provision 核准拨款 &G5=?ub  
approved redeemable share 核准可赎回股份
N-x~\B!  
approved regional stock 认可地区性证券 {VWUK`3  
approved retirement scheme 认可退休金计划 8:Yha4<Bv7  
approved subordinated loan 核准附属贷款 $9GRAM.  
arbitrage 套戥；套汇；套利 ^!]Hm&.a  
arbitrageur 套戥者；套汇者 +ahr-v^R<  
arbitrary amount 临时款项 MC.,n$O}6  
arrangement 措施；安排；协定 $}d| ~q\  
arrears 欠款 Onr#p4UT  
arrears of pay 欠付薪酬 Da)rzr|}>3  
arrears of revenue 逾期未收税款；逾期未收的帐项 Zk+J=Cwq}  
articles of association 组织章程；组织细则；组织章程细则 MCamc  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 .xtjB8gc  
ascertainment of profit 确定利润 B/IPG~aMEZ  
"Asia Clear" “亚洲结算系统” !P7##ho0  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -.A8kJ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 p100dJvq  
Asian Development Fund [ADF] 亚洲发展基金 LEM{$Fxo&  
Asian dollar bond 亚洲美元债券 K)2ZH@  
Asian dollar market 亚洲美元市场 :@PM+[B|Q  
Asian dollar rate 亚洲美元利率 ICNS+KsI  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 55
vpnRM  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 '1)BZ!  
asked price 沽盘；喊价；索价；卖方报价 @`:n+r5u  
assessable income 应评税入息 LGN,8v<W(  
assessable loss 应评税亏损 /Kmzi9j+  
assessable profit 应评税利润 (wmMHo|  
assessable value 应评税值 
(>qX>  
assessed profit 估定利润 CPq{M.B  
assessed value 经评估价值 <!.'"*2  
assessment 评税；评定；估价；评税单 -b>"2B?  
assessment number 评税编号；估价编号 8uyUvSB  
assessment of additional tax 补加税评税 R5LzqT,/N:  
assessment of performance 业绩评估；实绩评价 0\tk/<w2  
Assessor 评税主任 X!5  
asset price bubbles 资产价格泡沫 7s%DM6li 6  
asset-backed securities 具资产保证的证券 %Z-^Bu8;y  
assets accretion 资产增值 i2{xW`AcUh  
assets and liabilities 资产与负债 fP`g#t)4Tu  
assets betterment statement 资产递增表；资产改进表 /^~3Ib8Fw+  
assets lending 实物放款；有抵押贷款 lAsDdxB`  
assets of the company passing on the death 死者去世时转移的公司资产 +w Oa  
assets pledged as security for liabilities 用作负债抵押的资产 ,jWMJ0X/N=  
assets portfolio 资产投资组合 i/rdPbq  
assets price 资产价格 IxT[1$e  
assets quality 资产质素 Bcx-t)[  
assets realization 资产变现 n{F$,a  
assets refinancing arrangement 资产再集资安排 ~mc7O  
assets securitization 资产证券化 ?3!"js B  
assets situated outside Hong Kong 在香港以外地方的资产 iw6qNV:\Z  
assets stripping 削减资产；拆卖资产 bS{7*S  
assets value 资产值 ![WX -"lW  
assignee 承让人 Nw@tlT4  
assignment 转让；转让书；转让契 DG8LoWZ  
assignment of interest 权益转让 >;',U<Wd  
assignment of letters patent and trade mark 专利证书及商标转让 $AAv
%v  
assignment of property 物业转让；物业转让书 <{7CS=)  
assignment right 转让权 sDnHd9v<?t  
assignor 转让人 .BGM1ph}~  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 "|CzQ&e  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 qkC+9Sk  
associate member 附属会员 w]n20&  
associated body corporate 相联法人团体 ~je#gVoUR  
associated company 相联公司；联属公司 JGPLVw  
associated corporation 相联法团 >=hOjV;  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] UhCE.# U  
公认会计师公会〔英国〕 eR r.j  
Association of Futures Exchange Brokers 香港期货经纪协会 0$3\DS<E  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 QRj><TKi  
association of underwriters 承保人组织 -;_`>OU{  
assumption of control 接管 ` bd  
assurance 担保；保险；转易；转易书 <8MKjf  
assurance of interest 权益的转易 `r+"2.z*  
at 19XX price 按一九ＸＸ年价格计算 =whZ?,u1   
at a discount 按赔价计算；按贴水价格计算；打折扣 0uzm@'^  
at a premium 按溢价计算；按升水价格计算 Ec| Gom?  
at call 通知付款；按通知 q10gKVJum  
at constant market price 按固定市价计算 W=M`Bkw{  
at constant price 按固定价格计算 <}b`2/wP  
at cost 按成本计算 %sb)U~gP  
at current market price 按当时市价计算；按现时市价计算 l%*KBME  
at current price 按当时价格计算；按现时价格计算 s z  
at factor cost 按要素成本计算；按生产要素成本计算 2wE?O^J  
at money-of-the-day price 按付款当日价格计算 ]]{$X_0n  
at or better 按指定或较佳价位〔买卖指令〕 5EDN 9?a  
at par 按面值计算；平价 o{yEF1,c\  
at sight 见票即付 \1'3--n  
at the close 按收市盘 (OT /o&cQ  
at the opening 按开市盘 3*$A;%q  
attestation 见证；见证条款 TEl:;4  
at-the-money option 平价期权 >TUs~  
attorney 受权人；受托代表人 c6sGjZdR  
attornment 新拥有人承认书 zyTP|SXk  
attributable profit 可归属利润 >*H>'O4  
attributable share value 可归属股份价值 2't<Hl1qN  
Auckland Stock Exchange 奥克兰证券交易所 e Ll+F%@  
auction 拍卖 |ofegO}W7  
auctioneer 拍卖商 -x2/y:q`  
audit 审计；核数 5k.NZ  
Audit Commission 审计署 eRQ}`DjTk  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 7 Xe|P1@)  
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〕 0Vv6B2<  
audit review 帐目审查 kf+]bV  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 MZf$8R  
audited account 审计帐目；经审计的帐目 6Y6DkFdvrZ  
audited annual account 经审计的周年帐目 {g}!M^|  
audited balance sheet 经审计的资产负债表 6V\YYrUz  
auditor 核数师；核数主任；审计师 j<>|Hi #`  
auditor's certificate 核数师证明书；审计师证明书 ^,')1r,  
auditor's report 核数师报告；审计师报告 'EJ

8)2  
Aussie bond 澳元债券 /*g3TbUs  
austerity budget 紧缩预算 WyVFhAuU  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 O{a<f7 W  
Australia All Ordinaries Index 澳洲所有普通股票指数 \|nF55W [  
Australian Dollar [AUD] 澳元 f>ohu^bd  
Australian Options Market 澳大利亚期权市场 Zws[}G"7h  
Australian Securities Commission 澳洲证券事务监察委员会 Z`nHpmNM  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5R}Qp<D[^  
Australian Stock Exchange 澳大利亚证券交易所 V0 x[sEW  
Austrian Schilling [ATS] 奥地利先令 {~>?%]tf  
authentication 认证；鉴证 +9G GC  
authority to purchase 委托购买证；委购书 `E>HpRcxD  
authorization 认可；核准；授权；授权书 L<!}!v5ja  
authorization by direction 指示授权 :#58m0YLA:  
authorization by instruction 指令授权 V{;!
vt~  
authorization by warrant 令状授权 Xu`c_  
authorization of unit trust 单位信托的认可 /%|JP{  
authorized agent 指定代理人 r(iT&uz  
authorized capital 法定资本 aYr?J Ol  
authorized clerk 出市员 h`dtcJ0  
authorized dealer 认可交易商 PHl{pE*  
authorized financial institution 认可财务机构 &=H{ 36i@  
authorized fund 认可基金 w*<XPBi  
authorized fund house 获授权的基金公司；认可基金公司 Htn=h~
U`z  
authorized institution 认可机构 ,~8:^*0s  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 !/+ZKx("9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 
o9ZHa  
authorized insurer 获授权保险人；获认可承保人 B1T:c4:N  
authorized investment 特准投资项目 84^'^nd  
authorized person 获授权人 c^vPd]Ed  
authorized representative 获授权代表 \"B?'Ep;  
authorized share capital 法定股本 LnIln[g:  
automated quotation system 自动报价系统 qPZ'n=+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] v.:aICB5  
自动交易系统〔香港期货交易所有限公司〕 N&7= hni  
automatic adjustment mechanism 自动调整机制 bqp6cg\p  
automatic adjustment system 自动调整系统 4s nL((  
Automatic Clearing House 自动票据交换所 =LV7K8FSd  
automatic exchange rates accumulation system 自动化汇率累集系统 tAFKq>\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )&]gX  
automatic teller machine [ATM] 自动柜员机 %0C<_drW  
autopay 自动转帐 u-PAi5&n  
available assets 可用资产 sm5\> L3V  
available fiscal reserve 现存财政储备
Y-\hV6v6  
available profit 可用利润 }S51yDVG_  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 tFt56/4  
average 平均；平均数；海损 zY~  
average basic salary 平均基本薪金 5vs~8|aRo  
average consumer expenditure 平均消费开支；一般消费开支 6nh!g  
average cost 平均成本 |niYN7 17  
average cost of land production 增辟土地平均成本 B*7Y5_N  
average daily turnover 平均每日成交额 _#@n^c  
average daily wage rate 平均每日工资率 k`JP  
average expenditure pattern 平均开支模式 ntbl0Sk  
average growth rate 平均增长率 hc OT+L>  
average net fixed assets 固定资产平均净值 >Jh*S`e  
average of relatives 相对价格平均数 F8M&.TE_3  
average price 平均价格 y\Kr@;q0w  
average propensity to consume 平均消费倾向；一般消费倾向  H"czF  
average propensity to save 平均储蓄倾向；一般储蓄倾向 K}"xZy Tm1  
average rate 平均率 l+!!S"=8)~  
average revenue 平均收入；平均收益 KBJw7rra  
average stock 平均库存；平均存货 pSp/Qpb-B  
average yearly rent 平均年租 DhZuQpH
 
avoidance of double taxation 避免双重课税 G n"]<8yl~  
avoidance of tax 避税

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