一些有用的会计术语(也不知道发的地方对不对)A

A: ;`ZGiax  
A share Ａ股；甲类股份 R?bF b|5t  
abatement of tax 减税；减扣免税额 m<]b]FQ  
ABN AMRO Bank N.V. 荷兰银行 _c
|aRRW  
above-the-line expenditure 线上项目支出；经常预算支出 ;;4xpg  
above-the-line receipt 线上项目收入；经常预算收入 4'L%Wz[6  
ABSA Asia Limited 南非联合亚洲有限公司 5<1,`Bq@  
absolute change 绝对数值变更 zyey5Z:7  
absolute expenditure 实际开支 -?)` OHc^  
absolute guideline figure 绝对准则数字 ~xz3- a/  
absolute interest 绝对权益 !B36+W+  
absolute order of discharge 绝对破产解除令 'J*)o<%  
absolute profit margin 绝对利润幅度 WPbWG$Li  
absolute value 实值；绝对值 d3 h^L  
absolutely vested interest 绝对既得权益 '&~A  
absorbed cost 已吸收成本；已分摊成本 "n'LF?/H'  
absorption 吸收；分摊；合并 ^ 'jJ~U  
absorption rate 吸收率；摊配率；分摊率 !L5[s  
ACB Finance Limited 亚洲商业财务有限公司 &gIDcZ  
acceptable form of reciprocity 合理的互惠条件 5$SO  
acceptable rate 适当利率；适当汇率 bvM\Qzc!<3  
acceptance agreement 承兑协议 40VdT|n$$  
acceptance for honour 参加承兑 ~i&Lc7Xl  
acceptor 承兑人；接受人；受票人 ~4p@m>>  
acceptor for honour 参加承兑人 \A-w,]9^V  
accident insurance 意外保险 Mq7d*
Bgb  
Accident Insurance Association of Hong Kong 香港意外保险公会 NNUm
=g^  
accident insurance scheme 意外保险计划 !wl3}]q  
accident year basis 意外年度基准 hGc')  
accommodation 通融；贷款 h#p1wK;N  
accommodation bill 通融票据；空头票据 TRQX#))B  
accommodation party 汇票代发人 vF45tw  
account balance 帐户余额；帐户结余 ?kvc`7>  
account book 帐簿  imE5$;  
account collected in advance 预收款项 z1oikg:?4  
account current book 往来帐簿 kzs}U'U  
account of after-acquired property 事后取得的财产报告 0q%=Vs~@g  
account of defaulter 拖欠帐目 J('p
'SlI  
account payable 应付帐款 ebF},Q(48  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =d_@k[
8<0  
account receivable 应收帐款 "Q*Z?6[Z  
account receivable report 应收帐款报表 Y4PU~l  
account statement 结单；帐单；会计财务报表 ]#
hT!VOd  
account title 帐户名称；会计科目 gd9ZlHo'Id  
accountant's report 会计师报告 TI-#\v9  
Accountant's Report Rules 会计师报告规则 ,nO:Pxn|  
accounting and auditing procedure 会计与审计程序；会计与核数程序 c9e 
}P  
Accounting Arrangements 《会计安排》 7. y L>  
accounting basis 会计基础 Q}!U4!{i|p  
accounting by Official Receiver 破产管理署署长呈交的帐目 3mWd?!+m=  
Accounting Circular 《会计通告》 Xg#g`m%(M  
accounting class 会计类别 5utMZ>%w_#  
accounting date 记帐日期；会计结算日期 `m5cU*@D  
accounting for money 款项核算 MS Ui_|7  
Accounting Officer 会计主任 l'N>9~f  
accounting period 会计报告期；会计期 wL 5p0Xl  
accounting policy 会计政策；会计方针 Yyl2J#$!  
accounting practice 会计惯例 k07JMS?  
accounting principle 会计准则 &,':@OQ  
accounting record 会计记录 UP:+1Sp9  
accounting report 会计报告 Rkfr4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 WU1I>i  
Accounting Society of China 中国会计学会 ~S Js2-2  
accounting statement 会计报表 5v8&C2Jy@  
accounting system 会计制度；会计系统 ,*.C''
 
accounting transaction 会计事项；帐务交易 ^r=#HQGt  
accounting treatment 会计处理 fw^m
jD  
accounting year 会计年度 6YT*=\KT  
accretion 增值；添加 )|/t}|DIx  
accrual 应计项目；应累算数目 hD\C[C,  
accrual basis 应计制；权责发生制 ;B`e;B?1Q  
accrual basis accounting 应计制会计；权责发生制会计 z'r.LBnh  
accrue 应累算；应计 ox {Cm  
accrued benefit 应累算利益 yoV"?W>!  
accrued charges 应计费用 />\.zuAr&  
accrued cumulative preference share dividend 应累算的累积优先股股息 dQA J`9B  
accrued expenses 应累算费用 ;BoeE3* 6  
accrued interest payable 应付利息；应计未付利息 _*Vq1D]C  
accrued interest receivable 应收利息；应计未收利息 451
C2 %y  
accrued right 累算权益 @6.1EK0  
accruing profit 应累算的利润 fx.FHhVu  
accumulated fiscal reserve 累积财政储备 Uk ?V7?&  
accumulated profit 累积利润；滚存溢利 ]5td,2E
C  
accumulated reserve 累积储备 0*:]eM};P  
accumulation of surplus income 累积收益盈余 wSIt"g,%  
acquired assets 既得资产 oB3>0Pm*a.  
acquisition 收购；购置；取得 )2F:l0
g  
acquisition cost 购置成本 \{?v|%n=/i  
acquisition expenses 购置费用 aqs']  
acquisition of 100% interest 收购全部股权 _F^|n}Qbj  
acquisition of control 取得控制权 G`|mP:T:o  
acquisition of fixed assets 购置固定资产 @c$mc  
acquisition of shell “买壳” /[nt=#+   
acquisition price 收购价 O0b8wpFf  
act of God 天灾 |c8p{)  
acting partner 执事合伙人 N!RyncJ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 \"Sqr(~_  
active partner 积极参与的合伙人 RW
A|%/L  
active trading 交投活跃 9FV#@uA}D  
actual circulation 实际流通 g;]2'Rj  
actual cost 实际成本 F$F5N1<  
actual expenditure 实际开支；实际支出 cx_"{`+e  
actual income 实际入息；实际收入；实际收益 u#=N8
 
actual market 现货市场 h"%
6tpV-  
actual price 现货价；实际价格 4B]8Mp~\aL  
actual profit 实际利润 LZ&CGV"Z-  
actual quotation 实盘；实际价位；实际报价 m}Tu^dy  
actual year basis 按实际年度计算 E C7f  
actuals 实货 [zf9UUc~  
actuarial investigation 精算调查 HEe0dqG  
actuarial principle 精算原则 9M01}  
actuarial report 精算师报告 BzWmV.5  
Actuarial Society of Hong Kong 香港精算学会  |k 4+I  
actuarial valuation 精算师估值 Mm.!$uR  
actuary 精算师 D"1ciO8^I]  
ad referendum agreement 暂定协议；有待覆核的协定 o'Tqqrr  
ad valorem duty 从价税；按值征税 5-u=ZB%p  
ad valorem duty system 从价税制 s?%1/&.~  
ad valorem fee 从价费 TqbKH08i/  
ad valorem tariff 从价关税 PVEEKKJP]J  
additional allowance 额外免税额 d\Dxmb]o  
additional amount for unexpired risk 未过期风险的额外款额 e`}|*^-  
additional assessable profit 补加应评税利润 a.8nWs^  
additional assessment 补加评税 kf5921
(P  
additional commitment 额外承担 yxA0#6so  
additional commitment vote 额外承担拨款 p3x(:=
 
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O~aS&g/sf  
additional dependent parent allowance 供养父母额外免税额 c1n? @L  
additional provision 额外拨款 RI*Q-n{  
additional stamp duty 附加印花税 'inWV* P*g  
additional tax 补加税罚款；补加税款 M6?Qw=  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >656if O  
adjudged bankrupt 被裁定破产 s 6hj[^O  
adjudicated bankrupt 裁定破产人 kV<VhBql!  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 OH=Ffy F,  
adjudication of bankruptcy 裁定破产；宣告破产 ]Uxx_1$,  
adjudication of insolvency 裁定无力偿还债务 Y}f%/vus  
adjusted actual 经调整的实数；调整后的实数 )UJ]IB-Q|1  
adjusted current assets 经调整的流动资产；调整后的流动资产 :EA,0 ,  
adjusted figure 经调整的数字；调整后的数额 EKoCm)}d  
adjusted liabilities 经调整的负债；调整后的负债 vkR"A\:  
adjusted loss 经调整的亏损；调整后的亏损 )0d3sJ8  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 r2&{R!Fj`  
adjusted profit 经调整的利润；调整后的利润 {h@R\bU  
adjusted surplus 经调整的盈余额；调整后的盈余额 bt j\v[D  
adjusted value 经调整的价值；调整后的价值 LQ{4r1,u]  
adjustment 调整；修订；理算〔保险〕 ^Y'>3o21f  
adjustment centre 调剂中心 &$+y
XN  
adjustment lag 调整过程的时间差距；调整时差 i,bFe&7J  
adjustment mechanism 调整机制 iWtWT1n8n  
adjustment of loss 亏损调整 92} ,A`=  
adjustment process 调整过程；调整程序 oEi+S)_  
adjustment range 调整幅度 2+?M(=4  
administered exchange rate 受管制汇率 t~bjDV^`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 .eeM&n;c  
administration expenses 行政费用 }QC:!e,yG  
administration fee 手续费；行政费 ]
.1R~7b  
administration in bankruptcy 破产管理 ="I]D I  
administration order 遗产管理令 !A<?nz Uv  
administrator 管理人；遗产管理人 'rCwPsI&4  
administrator of the estate 遗产管理人 -i;#4@^t  
admission of debt 债项承认书 7tt&/k?Q  
admission of proof 接纳债权证明 6w@l#p  
advance 放贷款项；垫付款项；预支款项；预付款项 Y*7.3 +#  
advance account 暂支帐目；预付款帐户 8ztY_"]3p  
advance compensation 预付补偿金 0,VbB7 z  
advance from shareholder 股东垫款 pWQ?pTh  
advance pending reimbursement 预支以待日后付还 KD#ip3  
advanced economy 先进经济体系 s=KA(4p  
advancement 预付；预付财产 sa*hoL18  
advances warrant 垫款令 A).wjd(_,  
advancing 贷出 ZB%7Sr0  
adverse balance 逆差 fM8 :Nt$  
adverse exchange 逆汇 pG|DT ?  
advertisement addressed to shareholders 在报章刊登的致股东通告 oFY'Ek;d  
advice for collection 托收通知书 ,NVQ C=  
advice of drawing 提款通知书；汇票通知书 b)`<J @&{  
advice of payment 付款通知 Y%Saz+  
Advisory Committee [Securities and Futures Commission] L%=u&9DmU  
谘询委员会〔证券及期货事务监察委员会〕 :MJTmpq,  
Advisory Committee on Diversification 经济多元化谘询委员会 /)v X|qtIY  
affidavit 誓章；遗产申报誓章 iXXgPapz  
affidavit of no receipt 述明无收款的誓章 9v/1>rziE  
affiliate 联号；联营公司；附属公司 <.:B .k  
affiliated company 附属公司；联号；联营公司 U?.VY@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 (Kx3:gs  
affordability 负担能力 /y NU0/  
African Development Bank [AfDB] 非洲开发银行 m}8c.OJ>K`  
after-acquired property 事后取得的财产 _%.atW7  
after-hours dealing 市后交易 G0<m3 Up  
after-tax profit 税后盈利；税后利润；税后溢利 R{Cj]:Ky  
agency agreement 代理协议 c!6.D  
agency expenses 代理机构的开支 C'hZNFsF;  
agency fee 代理费 W${0#qq  
Agency Law 《代理法》 KZ&8aulP  
agent 代理人；承销人 X$J  
agent of company 公司代理人 6J-tcL*4"%  
agent's fee 代理人费；经纪费
-k!UcMWP  
aggregate 总计；总数；总体数字 3
M/kfy  
aggregate amount 总款额；总额 \vpUl  
aggregate assets and liabilities 总体资产与负债 \iO ,y:  
aggregate at constant price 按固定价格计算的总体数字 @#;~_?$?C  
aggregate demand 总需求 CSIW|R@   
aggregate gross position 总持仓量 V\4'Hd  
aggregate limit 总限额 _18) XR  
aggregate of salaries tax 合计薪俸税 yA=#Ji  
aggregate performance 总体表现；总体业绩 1XL^Zhr  
aggregate supply 总体供应  ig jr=e  
aggregate surplus 总盈余 Qp]V~s(  
aggregate total 整体总额 T[q2quXgk  
aggregate value 总值；合计价值 THkg,*;:  
aggregated basis 合计基准 =5',obYN>c  
aggregated net chargeable income 合计应课税入息实额 8)/d8@  
aggregation 合并计算；合计；总和 2I>X]r.S!1  
aggregation of incomes of husband and wife 夫妇入息合并计算 c7,p5[  
aggregation of property 财产的总和 RMDzPda.  
agio 差价；贴水 |!,;IoZ  
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》 _-$(=`8|<{  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;y/&p d+  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 #;z;8q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Jx!#y A;  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 *%E4,(T  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment e ^2n58  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2Jo|]>nl}u  
agreement for a settlement 授产协议 SYkwM6  
agreement for assignment 转让协议 x8 _f/2&  
agreement for sale 售卖协议；买卖协议 Py y!B  
agreement for sale and purchase 买卖协议 m}hEi  
agreement for the payment of interest 支付利息协议 2RG6m=Y8y  
agreement for the repayment of money 还款协议 -n FKP&P  
agreement of reinsurance 再保险协议 %<8`(Uu5  
Agricultural Bank of China 中国农业银行 4A"3C  
air passenger departure tax 飞机乘客离境税 }IEwGoDwNs  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 jVi>9[rz  
airport tax 机场税 fG
9 ;7KG  
alcohol duty 酒精税 hz:h>Hwy  
alienation 让与；让渡；转让 :e1kpQ  
alimony 生活费；赡养费 n&OM~Vs  
All Ordinaries Index [AOI] 所有普通股指数 y^Uh<L0M  
all risks 全险；综合险 Znr@-=xZO*  
All Sales Record for Stock Market 《股票市场成交报告》 t.y-b`v  
Allied Capital Resources Limited 新联财务有限公司 2Pow-o*r  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }D>#AFs6#  
allocation letter 拨款信件 >Q$ph=  
allocation of fund 分配款项；预留款项 '_d4[Olu  
allocation of profit 利润分配；溢利分配 UodBK7y  
allocation warrant 拨款令 J-#V_TzJ?  
allotment 分配；配股 3P@D!lV&K  
allotment notice 股份配售通知；配股通知 k/P.[
5  
allotment of shares 股份分配 {ET
M >  
allowable 可获宽免；免税的 zD)/QFILy  
allowable business loss 可扣除的营业亏损 XeX\u3<D  
allowable expenses 可扣税的支出 ?iZ2sRWR6  
allowance 免税额；津贴；备抵；准备金 jr,N+K(@T  
allowance for debts 债项的免税额 2ah%,o  
allowance for depreciation by wear and tear 耗损折旧免税额 _j+!Fd  
allowance for funeral expenses 殡殓费的免税额 t0+i]lr  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 J
s
l2RdI  
allowance for repairs and outgoings 修葺及支出方面的免税额 #x;,RPw5  
allowance to debtor 给债务人的津贴 G4uG"  
alteration of capital 资本更改 {`QA.he.  
alternate trustee 候补受托人 s1q8r!2\w  
amalgamation 合并 \?pyax8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9w$m\nV  
ambit of charges 征税范围；收费范围 %x
N${4)6  
amended valuation 经修订的估值 <+k"3r{y"  
American Commodities Exchange 美国商品交易所 k,[*h-{8  
American Express Bank Limited 美国运通银行 V"m S$MN  
American Stock Exchange 美国证券交易所 &\1n=y  
amortization 摊销 N+'j on}U  
amount due from banks 存放银行同业的款项 _Ao$)Gu)  
amount due from banks abroad 存放海外银行同业的款项 P0e-v0  
amount due from holding companies 控股公司欠款 jMgXIK\  
amount due from local banks 存放本港银行同业的款项 GlnO8cAB  
amount due to banks 银行同业的存款 yVII<ImqIH  
amount due to banks abroad 海外银行同业的存款 H T|DT  
amount due to holding companies 控股公司存款 I]^>>>p$  
amount due to local banks 本港银行同业的存款 L8 L1_  
amount due to outport banks 外埠银行同业的存款 wqhktgG  
amount for note issue 发行纸币的款额 <q8@a0e@  
amount of bond 担保契据的款额 q pC
I[[  
amount of consideration 代价款额 _]-4d_&3(  
amount of contribution 供款数额 ]QhTxrF"  
amount of indebtedness 负债款额 W7^[W.  
amount of principal of the loan 贷款本金额 5
BJE  
amount of rates chargeable 应征差饷数额 -~mgct5  
amount of share capital 股本额 $#q`Y+;L2  
amount of sums assured 承保款额 TWzLJ63*  
amount of variation 变动幅度 1h&`mqY)L.  
amount of vote 拨款数额 ?3=G'Ip5n  
amount payable 应付款额 %WgN+A0  
amount receivable 应收款额 2%dL96  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &}r"Z?f)  
analysis 分析 fes s6=k  
ancillary risk 附属风险 H+4j.eVzZU  
annual account 周年帐目；周年帐目报表；年度决算；年结 G 5;6q  
annual accounting date 年结日期 ?@ F2Kv  
annual allowance 每年免税额；年积金；年度津贴；年津 3''Sx8p  
annual balance 年度余额 q0iJy@?A  
annual disposable income 每年可动用收入 maXg(Lu  
annual estimates 周年预算 _dJ(h6%3  
annual fee 年费 5J10S  
annual general meeting 周年大会 {drc}BL_  
annual growth rate 年增率；每年增长率 5~|{:29X  
annual long-term supplement 长期个案每年补助金 Snx!^4+MF  
annual pensionable emolument 可供计算退休金的年薪 aYWWln  
annual report 年报 }(oeNPM8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 s V_(9@b  
annual return 周年报表；周年申报表；每年报税表格 "j@\a)a  
Annual Return Rules 《周年报表规则》 5&ku]l+  
annual review of consumer prices 每年消费物价回顾 )h8}{*  
annual roll-forward basis 逐年延展方式 bC/":+s& p  
annual salary 年薪 )th[fUC(  
annual statement 年度报表；年度决算表 qI+2,6 sGI  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 J;C:nE|V  
annuitant 年金受益人 ]mTBD<3\  
annuity 年金 >2'"}np
*  
annuity contract 年金合约 w G%W{T$  
annuity on human life 人寿年金 c+ oi8G  
antecedent debt 先前的债项 TmsIyDcD~  
ante-dated cheque 倒填日期支票 /|IPBU 5  
anticipated expenditure 预期开支 k, HC"?K  
anticipated net profit 预期纯利 X2z<cJG|d@  
anticipated revenue 预期收入 U ? +_\  
anti-inflation measure 反通货膨胀措施 *yu}e)(0  
anti-inflationary stance 反通货膨胀立场 4J2^zx,H  
apparent deficit 表面赤字 cCe~OlXQ  
apparent financial solvency 表面偿债能力  lN,?N{6s  
apparent partner 表面合伙人 j]Jgz<  
application for personal assessment 个人入息课税申请书 BAf$tyh  
application of fund 资金应用 8]ZzO(=@{  
application to release as liquidator and to destruct the books of accounts and documents j3gDGw;  
申请免除清盘人职务及毁灭帐簿与文件 UEU
/505  
appointed actuary 委任精算师 =dmr
,WE  
appointed auditor 委任核数师；委任审计师 T5(S2^)o  
appointed trustee 委任的受托人 *m~-8_ >;  
appointer 委任人 Vw;Z0_C  
apportioned pro rata 按比例分摊 [_,as  
apportionment 分配；分摊 ~HZdIPcC  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [9 W@<p  
apportionment formula 分摊方程式 Smr{+m a  
apportionment of estate duty 遗产税的分摊 3v/B*M VI  
appraisal 估价；评估 2cR[~\_9.  
appreciable growth 可观增长 zLpCKndj  
appreciable impact 显着影响 IS2cU'  
appreciable increase 可观增长 hH %>  
appreciation 增值；升值 &{}Mds  
appreciation against other currencies 相对其他货币升值 jJy:/!i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ZK5nN9`  
appreciation tax 增值税 S+ kq1R  
appropriation 拨款；拨用；拨付 )cqD">vs  
appropriation account 拨款帐目 CU'JvVe3  
Appropriation Bill 拨款法案 >|$]=e,Z  
appropriation-in-aid system 补助拨款办法 l<6u@,%s  
approved assets 核准资产 @(3F4Z.i%.  
approved basket stock 认可一篮子证券 mdj%zJ8/  
approved budget 核准预算 `o[l%I\Q  
approved charitable donation 认可慈善捐款 Dac)`/  
approved charitable institution 认可慈善机构 {.p.?  
approved currency 核准货币；认可货币 p3I"LY  
approved estimates 核准预算 ^*K=wE}AG  
approved estimates of expenditure 核准开支预算 r|Ui1f5  
approved overseas insurer 核准海外保险人 qJhsMo2
IH  
approved overseas trust company 核准海外信托公司 1Kg0y71"  
approved pooled investment fund 核准汇集投资基金 f7Gn$E|/r;  
approved provident fund scheme 认可公积金计划 )@PnpC%H  
approved provision 核准拨款 L, JQ\!c  
approved redeemable share 核准可赎回股份 ?'
a8QJo  
approved regional stock 认可地区性证券 JMb_00r  
approved retirement scheme 认可退休金计划 dftBD  
approved subordinated loan 核准附属贷款 s]arNaaA  
arbitrage 套戥；套汇；套利 x:Y9z_)O  
arbitrageur 套戥者；套汇者 ;G[V:.o-  
arbitrary amount 临时款项 4,9$udiGY  
arrangement 措施；安排；协定 j[>cv;h ;  
arrears 欠款 *{g3ia  
arrears of pay 欠付薪酬 y0zMK4b  
arrears of revenue 逾期未收税款；逾期未收的帐项 +P/kfY"  
articles of association 组织章程；组织细则；组织章程细则 W(,j2pU  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 3/G^V'Yu  
ascertainment of profit 确定利润 :E:e ^$p  
"Asia Clear" “亚洲结算系统” mk-{@$QJb  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 XzUGlrp:Y#  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 'xwCeZcg  
Asian Development Fund [ADF] 亚洲发展基金 1U 6B$(V^i  
Asian dollar bond 亚洲美元债券 bc)>h!'Y  
Asian dollar market 亚洲美元市场 2hh8G5IaQ  
Asian dollar rate 亚洲美元利率 iOE. .xA:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 K7 e~%mY  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [a=exK  
asked price 沽盘；喊价；索价；卖方报价 iI3:<j l  
assessable income 应评税入息 $ghZ<Y2}9  
assessable loss 应评税亏损 }3pM,.  
assessable profit 应评税利润 @<.@X*#I  
assessable value 应评税值 Gw M:f/eV  
assessed profit 估定利润 !`DRJ)h  
assessed value 经评估价值 5KCB^`|b>t  
assessment 评税；评定；估价；评税单 &V"o
J}M/a  
assessment number 评税编号；估价编号 !X>u.}?g  
assessment of additional tax 补加税评税 e+ xQ\LH  
assessment of performance 业绩评估；实绩评价 Sj9fq*  
Assessor 评税主任 jr6_|(0 i6  
asset price bubbles 资产价格泡沫 )vp0X\3q`  
asset-backed securities 具资产保证的证券 v+c>iI  
assets accretion 资产增值 9&6juL  
assets and liabilities 资产与负债 %uW=kr  
assets betterment statement 资产递增表；资产改进表 gP^2GnjHL8  
assets lending 实物放款；有抵押贷款 Dg&84,bv^  
assets of the company passing on the death 死者去世时转移的公司资产 jLVJ+mu  
assets pledged as security for liabilities 用作负债抵押的资产 1
W^hPY  
assets portfolio 资产投资组合 6{Wo5O{!\  
assets price 资产价格 f:c'j`  
assets quality 资产质素 8|u
4xf<  
assets realization 资产变现 Z;BS@e  
assets refinancing arrangement 资产再集资安排 rIyH/=;  
assets securitization 资产证券化 ;b~ S/  
assets situated outside Hong Kong 在香港以外地方的资产 PwY/VGT  
assets stripping 削减资产；拆卖资产 'ofj1%c  
assets value 资产值 dzVi ~wt_&  
assignee 承让人 U|^xr~q!f-  
assignment 转让；转让书；转让契 $=aO*i  
assignment of interest 权益转让 D=tZ}_'{t  
assignment of letters patent and trade mark 专利证书及商标转让 &quY^j  
assignment of property 物业转让；物业转让书 4aW@c<-r?  
assignment right 转让权 eA!o#O.  
assignor 转让人 lqzt[zgN  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 60D36b(  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 nJDGNm,  
associate member 附属会员 Kxe\H'rR  
associated body corporate 相联法人团体 sD|l}f  
associated company 相联公司；联属公司 4S_ -9&z  
associated corporation 相联法团 Xn7G2Yp  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] C2 N+X(  
公认会计师公会〔英国〕 c9(3z0!F?  
Association of Futures Exchange Brokers 香港期货经纪协会 a#oROb-*~  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕  Fr%#  
association of underwriters 承保人组织 ! 'zd(kv<  
assumption of control 接管 T$Z9F^w  
assurance 担保；保险；转易；转易书 TpjiKM  
assurance of interest 权益的转易 y^.66
BH  
at 19XX price 按一九ＸＸ年价格计算 *}[\%u$ T  
at a discount 按赔价计算；按贴水价格计算；打折扣 ;>6< u.N  
at a premium 按溢价计算；按升水价格计算 wxN)dB  
at call 通知付款；按通知 GES}o9?#  
at constant market price 按固定市价计算 rxY|&!f  
at constant price 按固定价格计算 _Q V=3UWP  
at cost 按成本计算 Di9RRHn&q  
at current market price 按当时市价计算；按现时市价计算 U82a]i0  
at current price 按当时价格计算；按现时价格计算 WI8}_){ d  
at factor cost 按要素成本计算；按生产要素成本计算 %X}ZX|{O  
at money-of-the-day price 按付款当日价格计算 O zAIz+`  
at or better 按指定或较佳价位〔买卖指令〕 4kOO3[r  
at par 按面值计算；平价 #-{<d%qk  
at sight 见票即付 2YD\KXDo  
at the close 按收市盘 FX:`7c]:9  
at the opening 按开市盘 [KDxB>R<{  
attestation 见证；见证条款 `e[S Zj\  
at-the-money option 平价期权 "*g+qll!5d  
attorney 受权人；受托代表人 i'tMpS3  
attornment 新拥有人承认书  W!Tx%  
attributable profit 可归属利润 m/HT3<F  
attributable share value 可归属股份价值 N?GTfN  
Auckland Stock Exchange 奥克兰证券交易所 <-lM9}vd  
auction 拍卖 STKL
 
auctioneer 拍卖商 \Z{tC$|H  
audit 审计；核数 uvys>]+  
Audit Commission 审计署 UG| /Px ]  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] SZ` 7t=I2  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ]a3$hAcj6"  
audit review 帐目审查 %nA})nA7=  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 q0sf\|'<}  
audited account 审计帐目；经审计的帐目 dFg>uo  
audited annual account 经审计的周年帐目  tV}!_  
audited balance sheet 经审计的资产负债表 JK,MK|  
auditor 核数师；核数主任；审计师 #w$Y
1bjn  
auditor's certificate 核数师证明书；审计师证明书 {Jr1K,  
auditor's report 核数师报告；审计师报告 &L|oqXE0L  
Aussie bond 澳元债券 q'3{M]Tk  
austerity budget 紧缩预算 -4Qub{Uym  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -V$|t<  
Australia All Ordinaries Index 澳洲所有普通股票指数 jNZ.Fb  
Australian Dollar [AUD] 澳元 )u?f| D  
Australian Options Market 澳大利亚期权市场 4pmeu:26  
Australian Securities Commission 澳洲证券事务监察委员会 =lacfPS  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 U,GSWMI/K  
Australian Stock Exchange 澳大利亚证券交易所 VRo&1:  
Austrian Schilling [ATS] 奥地利先令 \;;M")$  
authentication 认证；鉴证
bG;fwgAr  
authority to purchase 委托购买证；委购书 -t-f&`S||  
authorization 认可；核准；授权；授权书 62xOh\(  
authorization by direction 指示授权 `sjY#U
a<  
authorization by instruction 指令授权 I8#2+$Be+@  
authorization by warrant 令状授权 e=amh  
authorization of unit trust 单位信托的认可 t}t(fJHY`  
authorized agent 指定代理人 _~FfG!H ^X  
authorized capital 法定资本 aq,1'~8XR  
authorized clerk 出市员 *,u3Wm|7  
authorized dealer 认可交易商 .1QGNW  
authorized financial institution 认可财务机构 ,0'GHQWz$  
authorized fund 认可基金 %G?@H
ye3  
authorized fund house 获授权的基金公司；认可基金公司 d3%qYL_+a  
authorized institution 认可机构 Y,L`WeQY.  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 4P{|H  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 srS!X$cec  
authorized insurer 获授权保险人；获认可承保人 !Vpi1N\  
authorized investment 特准投资项目 )k<cd.MX  
authorized person 获授权人 U1`5P!ov  
authorized representative 获授权代表 J"gMm@#C4  
authorized share capital 法定股本 ~E}kwF  
automated quotation system 自动报价系统 %0\@\fC41  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Sv=YI
 
自动交易系统〔香港期货交易所有限公司〕 bWyimr&B  
automatic adjustment mechanism 自动调整机制 FvT&nb{  
automatic adjustment system 自动调整系统 (Tx_`rO4VY  
Automatic Clearing House 自动票据交换所 0aT:Gy
;  
automatic exchange rates accumulation system 自动化汇率累集系统 m:BzIcW<\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 hY}Q|-|  
automatic teller machine [ATM] 自动柜员机 M1jT+  
autopay 自动转帐 kD#T_d  
available assets 可用资产 aZZ0eH  
available fiscal reserve 现存财政储备 ^sv|m"  
available profit 可用利润 &X4anH>O  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 @52#ZWy  
average 平均；平均数；海损 ;@+|]I  
average basic salary 平均基本薪金 Fg
dnX2s J  
average consumer expenditure 平均消费开支；一般消费开支 cXXZ'y>FP  
average cost 平均成本 -"-.Z&#  
average cost of land production 增辟土地平均成本 TE`5i~R*  
average daily turnover 平均每日成交额 Va!G4_OT  
average daily wage rate 平均每日工资率 ^[hAj>7_8$  
average expenditure pattern 平均开支模式 =OufafZb  
average growth rate 平均增长率 7cc^
n\c?Y  
average net fixed assets 固定资产平均净值 FDoPW~+[  
average of relatives 相对价格平均数 txEN7!  
average price 平均价格 Z% +$<J  
average propensity to consume 平均消费倾向；一般消费倾向 4*_jGw  
average propensity to save 平均储蓄倾向；一般储蓄倾向 q<AnWNheE  
average rate 平均率 *QK) 1Y1W  
average revenue 平均收入；平均收益 r3V1l
8MV  
average stock 平均库存；平均存货 S5>s&  
average yearly rent 平均年租 !~ o%KQt  
avoidance of double taxation 避免双重课税 [$3+5K#  
avoidance of tax 避税

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