一些有用的会计术语(也不知道发的地方对不对)A

A: D)!k  
A share Ａ股；甲类股份 iI_Fbw8  
abatement of tax 减税；减扣免税额 Cf10 ud  
ABN AMRO Bank N.V. 荷兰银行 Bzg
DhDj  
above-the-line expenditure 线上项目支出；经常预算支出 `"D7XC0x  
above-the-line receipt 线上项目收入；经常预算收入 S5uV\Y/A  
ABSA Asia Limited 南非联合亚洲有限公司 UkGUxQ,GU  
absolute change 绝对数值变更 _]Hn:O"o  
absolute expenditure 实际开支 2[:`w),.  
absolute guideline figure 绝对准则数字 h<QXr'4+  
absolute interest 绝对权益 $B(B  
absolute order of discharge 绝对破产解除令 >M +!i+  
absolute profit margin 绝对利润幅度 T&{EqsI=B  
absolute value 实值；绝对值  M,6AD]  
absolutely vested interest 绝对既得权益 HWHGxg['r  
absorbed cost 已吸收成本；已分摊成本 .jRXHrK;  
absorption 吸收；分摊；合并 
'Y-c
*q  
absorption rate 吸收率；摊配率；分摊率 )qxL@w.  
ACB Finance Limited 亚洲商业财务有限公司 M2m@N-+R   
acceptable form of reciprocity 合理的互惠条件 ",K6zALJ  
acceptable rate 适当利率；适当汇率 w)}[)}T!  
acceptance agreement 承兑协议 7sFjO/a*  
acceptance for honour 参加承兑
uS&bfx2  
acceptor 承兑人；接受人；受票人 '7xY,IY  
acceptor for honour 参加承兑人 .vb*|So  
accident insurance 意外保险 Q"(i  
Accident Insurance Association of Hong Kong 香港意外保险公会 yX)2 hj:s  
accident insurance scheme 意外保险计划 x2nNkd0h  
accident year basis 意外年度基准 1ITa6vjS  
accommodation 通融；贷款 AFY;;_Xks  
accommodation bill 通融票据；空头票据 Cx@,J\rsQ  
accommodation party 汇票代发人 3)`}#`T  
account balance 帐户余额；帐户结余  %RJW@~!  
account book 帐簿 6x.#K9@q4  
account collected in advance 预收款项 B,A/ -B\  
account current book 往来帐簿 L1J"_.=P  
account of after-acquired property 事后取得的财产报告 LUCpZ3F1  
account of defaulter 拖欠帐目 ^h' wZ7-\  
account payable 应付帐款 +tOV+6Uz  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 a{{([uZ  
account receivable 应收帐款 }5%!:=  
account receivable report 应收帐款报表 l~\'Z2op  
account statement 结单；帐单；会计财务报表 "rX`h  
account title 帐户名称；会计科目 <vPIC G)  
accountant's report 会计师报告 i|2Q}$3t2  
Accountant's Report Rules 会计师报告规则 YoahqXR`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 5jbd!t@L  
Accounting Arrangements 《会计安排》 |D<~a(0  
accounting basis 会计基础 xvW+;3;  
accounting by Official Receiver 破产管理署署长呈交的帐目 KBOxr5w  
Accounting Circular 《会计通告》 2'/ ip@  
accounting class 会计类别 qUVV374N  
accounting date 记帐日期；会计结算日期 T}g;kppC  
accounting for money 款项核算 _jr%s  
Accounting Officer 会计主任 nGg>lRL
  
accounting period 会计报告期；会计期 ;[*7UE+#7  
accounting policy 会计政策；会计方针 {o;J'yjre1  
accounting practice 会计惯例 |KkVt]ZQe9  
accounting principle 会计准则 oS]XE!
^M  
accounting record 会计记录 Dzp9BRS 2f  
accounting report 会计报告 1[^2f70n  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 8_:jPd!3  
Accounting Society of China 中国会计学会 +nZx{d,wt  
accounting statement 会计报表 !,I}2,1%k  
accounting system 会计制度；会计系统 B!9<c9/ P]  
accounting transaction 会计事项；帐务交易 B` n!IgF8  
accounting treatment 会计处理 7Xw#  
accounting year 会计年度 _o<8R@1  
accretion 增值；添加 PInU-"gG  
accrual 应计项目；应累算数目 ;Qw>&2
4h[  
accrual basis 应计制；权责发生制 F_@PSA+  
accrual basis accounting 应计制会计；权责发生制会计 *)"`v]  
accrue 应累算；应计 (LGx;9S?  
accrued benefit 应累算利益 !d^5mati)T  
accrued charges 应计费用 Vw+U?  
accrued cumulative preference share dividend 应累算的累积优先股股息 Dd:Qotu  
accrued expenses 应累算费用 ,%D \  
accrued interest payable 应付利息；应计未付利息 6o {41@v(  
accrued interest receivable 应收利息；应计未收利息 _,~/KJp  
accrued right 累算权益 z}kD:A)a  
accruing profit 应累算的利润 ``0knr <  
accumulated fiscal reserve 累积财政储备 (L q^C=  
accumulated profit 累积利润；滚存溢利 #Z8<H  
accumulated reserve 累积储备 [NyR$yD{  
accumulation of surplus income 累积收益盈余 F2lTDuk>C  
acquired assets 既得资产 r"k\G\,%  
acquisition 收购；购置；取得 e6,/i  
acquisition cost 购置成本 vJK0>":G  
acquisition expenses 购置费用 )6HcPso6  
acquisition of 100% interest 收购全部股权 iN=-N=  
acquisition of control 取得控制权 N^:)U"9*e  
acquisition of fixed assets 购置固定资产 }Vk#w%EJ  
acquisition of shell “买壳” cO_En`F  
acquisition price 收购价 29}(l#S}m  
act of God 天灾 qm8[ ^jO&  
acting partner 执事合伙人 \_0nH`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 t13wQ
t  
active partner 积极参与的合伙人 ax,%07hJ  
active trading 交投活跃 ^ WidA-  
actual circulation 实际流通 0~)cAKus  
actual cost 实际成本 D1#fy=u69|  
actual expenditure 实际开支；实际支出 1VH7z  
actual income 实际入息；实际收入；实际收益 O cd ^{u  
actual market 现货市场 #2/k^N4r  
actual price 现货价；实际价格 O~trv,?)  
actual profit 实际利润 wwk=*X-8  
actual quotation 实盘；实际价位；实际报价 ^
vfp;  
actual year basis 按实际年度计算 t4~
Bn<=  
actuals 实货 K+2<{qwh  
actuarial investigation 精算调查 SfEgmp-m  
actuarial principle 精算原则 ALJ^XvB4V  
actuarial report 精算师报告 |*K AqTO0  
Actuarial Society of Hong Kong 香港精算学会 p^<*v8,~7  
actuarial valuation 精算师估值 tg.[.vKs  
actuary 精算师 .\".}4qQ  
ad referendum agreement 暂定协议；有待覆核的协定 Me_.X_  
ad valorem duty 从价税；按值征税 ^FIpkhw  
ad valorem duty system 从价税制 r[ni{&  
ad valorem fee 从价费 {ZrIA+eH  
ad valorem tariff 从价关税 <y7nGXzLK  
additional allowance 额外免税额 *@^9]$*$  
additional amount for unexpired risk 未过期风险的额外款额 33:{IV;k  
additional assessable profit 补加应评税利润 >;:235'(M  
additional assessment 补加评税 O3x9S,1i  
additional commitment 额外承担 #R-l2OO^]  
additional commitment vote 额外承担拨款 `O/1aW1  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >cpT_M&C,  
additional dependent parent allowance 供养父母额外免税额 .hPk}B/KV  
additional provision 额外拨款 1P;J%.{  
additional stamp duty 附加印花税 'I^3r~_  
additional tax 补加税罚款；补加税款 Z8IY!d  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 q|r^)0W  
adjudged bankrupt 被裁定破产 %{Ib  
adjudicated bankrupt 裁定破产人 @{n"/6t  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 zZR_&z<  
adjudication of bankruptcy 裁定破产；宣告破产 w#0/&\b=  
adjudication of insolvency 裁定无力偿还债务 m~c6b{F3Z-  
adjusted actual 经调整的实数；调整后的实数 ktF\f[  
adjusted current assets 经调整的流动资产；调整后的流动资产 1u>[0<U~E  
adjusted figure 经调整的数字；调整后的数额 >h)D~U(H  
adjusted liabilities 经调整的负债；调整后的负债 g6aIS^mU  
adjusted loss 经调整的亏损；调整后的亏损 GO4IAUA  
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 )d(F]uV:y  
adjusted profit 经调整的利润；调整后的利润 %La<
]  
adjusted surplus 经调整的盈余额；调整后的盈余额 :O)\+s-  
adjusted value 经调整的价值；调整后的价值 q#D-}R_RN  
adjustment 调整；修订；理算〔保险〕 5NGQWg  
adjustment centre 调剂中心 X/Sp!W-H  
adjustment lag 调整过程的时间差距；调整时差 [L(qrAQ2|z  
adjustment mechanism 调整机制 wB'GV1|jL  
adjustment of loss 亏损调整 'rl?'~={p  
adjustment process 调整过程；调整程序 e\)r"!?H`  
adjustment range 调整幅度 -A1@a=q  
administered exchange rate 受管制汇率 aNUU' [  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8/gA]I 6=#  
administration expenses 行政费用 AdU0 sZ+&c  
administration fee 手续费；行政费 _"l2UDx  
administration in bankruptcy 破产管理 f^Io:V\  
administration order 遗产管理令 t9l]ie{"o.  
administrator 管理人；遗产管理人 $Iz*W]B!  
administrator of the estate 遗产管理人 9t8NK{
  
admission of debt 债项承认书 uSQlE=  
admission of proof 接纳债权证明 8SGqDaRt  
advance 放贷款项；垫付款项；预支款项；预付款项 |
!m8JV|x  
advance account 暂支帐目；预付款帐户 kLE("I:7  
advance compensation 预付补偿金 9u?[{h.`B  
advance from shareholder 股东垫款 }vK8P r%  
advance pending reimbursement 预支以待日后付还 >dK# tsp  
advanced economy 先进经济体系 nz2`YyR  
advancement 预付；预付财产 W79Sz}):  
advances warrant 垫款令 xTnFJ$RK2  
advancing 贷出 K]SsEsd  
adverse balance 逆差 OV2/?  
adverse exchange 逆汇 +,xluwv$9  
advertisement addressed to shareholders 在报章刊登的致股东通告 I_k/lwBD  
advice for collection 托收通知书 dp}s]`x+  
advice of drawing 提款通知书；汇票通知书 zQ~N(Jj?h  
advice of payment 付款通知 ~~r7TP
q  
Advisory Committee [Securities and Futures Commission] GHWt3K:*w  
谘询委员会〔证券及期货事务监察委员会〕 @b&_xT  
Advisory Committee on Diversification 经济多元化谘询委员会 um,G^R  
affidavit 誓章；遗产申报誓章 ^vw[z2"  
affidavit of no receipt 述明无收款的誓章 M!R=&a=
Z  
affiliate 联号；联营公司；附属公司 -y|*x-iZ  
affiliated company 附属公司；联号；联营公司 1`Z:/]hl  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `;Od0u
h  
affordability 负担能力 7TW&=(  
African Development Bank [AfDB] 非洲开发银行 e+~@"^|  
after-acquired property 事后取得的财产 q:cCk#ra  
after-hours dealing 市后交易 -JfqY?Ue_2  
after-tax profit 税后盈利；税后利润；税后溢利 `c)[aP{vN  
agency agreement 代理协议 9y}/ G  
agency expenses 代理机构的开支 )k[{re  
agency fee 代理费 Xl,707  
Agency Law 《代理法》 %`bn=~T^  
agent 代理人；承销人 +v+Dkyf:V  
agent of company 公司代理人 y$8S+N?>  
agent's fee 代理人费；经纪费 GLp~SeF#  
aggregate 总计；总数；总体数字 w,*#z  
aggregate amount 总款额；总额 )vD:  
aggregate assets and liabilities 总体资产与负债 i~"lcgoO  
aggregate at constant price 按固定价格计算的总体数字 vd9PBN  
aggregate demand 总需求 a)S{9q}%  
aggregate gross position 总持仓量 Cy\ o{6  
aggregate limit 总限额 I]ZksC  
aggregate of salaries tax 合计薪俸税 r XT6u  
aggregate performance 总体表现；总体业绩 K-b`KcX  
aggregate supply 总体供应 De ([fC  
aggregate surplus 总盈余 }ijFvIHV  
aggregate total 整体总额 rL,kDSLs  
aggregate value 总值；合计价值 )mH(Hx  
aggregated basis 合计基准 'YB{W8bR  
aggregated net chargeable income 合计应课税入息实额 |
R;`  
aggregation 合并计算；合计；总和 }SFmv},Ij  
aggregation of incomes of husband and wife 夫妇入息合并计算 8b"vXNB.f  
aggregation of property 财产的总和 ':|E$@$W  
agio 差价；贴水 ,`!>.E.  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 \E1CQP-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment =F% <W7  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 1*?XI  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~^/BAc  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 KBDNK_7A  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment &})Zqc3Lqk  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 yu}T><Wst  
agreement for a settlement 授产协议 w~~[0e+E  
agreement for assignment 转让协议 q*<FfO=eQ  
agreement for sale 售卖协议；买卖协议 e$`;z%6y  
agreement for sale and purchase 买卖协议 }XD=N#p@z  
agreement for the payment of interest 支付利息协议 0.wNa~_G|  
agreement for the repayment of money 还款协议 bE!z[j]  
agreement of reinsurance 再保险协议 b63DD(  
Agricultural Bank of China 中国农业银行 +h?Gps  
air passenger departure tax 飞机乘客离境税 ]u.)
6{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 aJJ)ZP2+  
airport tax 机场税 =d$m@rc0r  
alcohol duty 酒精税 iU|X/>k?  
alienation 让与；让渡；转让 x<5;#  
alimony 生活费；赡养费 4D[(X=FSU  
All Ordinaries Index [AOI] 所有普通股指数 !jR 1!i  
all risks 全险；综合险 p'kB1)~|  
All Sales Record for Stock Market 《股票市场成交报告》 Jq:Wt+a  
Allied Capital Resources Limited 新联财务有限公司 qFp]jbU  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 io
w"X6_l_  
allocation letter 拨款信件 E~S~Ld%  
allocation of fund 分配款项；预留款项 2;7n0LOs}  
allocation of profit 利润分配；溢利分配 Bxf&gDwjgr  
allocation warrant 拨款令 nTE\EZ+=2  
allotment 分配；配股 xUPg~c0  
allotment notice 股份配售通知；配股通知 w&Z.rB?  
allotment of shares 股份分配 fskc'%x  
allowable 可获宽免；免税的 nj#kz
D[n>  
allowable business loss 可扣除的营业亏损 7yal  T.  
allowable expenses 可扣税的支出 [33=+Ca  
allowance 免税额；津贴；备抵；准备金 #[]B
: n6  
allowance for debts 债项的免税额 ]4Q~x  
allowance for depreciation by wear and tear 耗损折旧免税额 # ';b>J  
allowance for funeral expenses 殡殓费的免税额 ),@m 3wQ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Cy5M0{  
allowance for repairs and outgoings 修葺及支出方面的免税额 b2^O$l  
allowance to debtor 给债务人的津贴 c3)6{  
alteration of capital 资本更改 }-@h H(  
alternate trustee 候补受托人 fM3ZoH/  
amalgamation 合并 w x,gth*p  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h$d`Jmaq  
ambit of charges 征税范围；收费范围 =&mdxKoT0  
amended valuation 经修订的估值  eI/@ut}v  
American Commodities Exchange 美国商品交易所 'Uo|@tK  
American Express Bank Limited 美国运通银行 #TI
lM]5%  
American Stock Exchange 美国证券交易所 6n^vG/.M  
amortization 摊销 dW%;Z  
amount due from banks 存放银行同业的款项 E8.1jCL>{"  
amount due from banks abroad 存放海外银行同业的款项 o;v
_vCLO  
amount due from holding companies 控股公司欠款 -+Z&O?pSH  
amount due from local banks 存放本港银行同业的款项 loD:4e1  
amount due to banks 银行同业的存款 SQ`KR'E  
amount due to banks abroad 海外银行同业的存款 J@IF='{  
amount due to holding companies 控股公司存款 rW2l+:@c  
amount due to local banks 本港银行同业的存款 -e.ygiK.`S  
amount due to outport banks 外埠银行同业的存款  -K4uqUp  
amount for note issue 发行纸币的款额 >L^2Z*  
amount of bond 担保契据的款额 -l<[CI  
amount of consideration 代价款额 Ku8qn\2"  
amount of contribution 供款数额 }q)dXFL=I#  
amount of indebtedness 负债款额 r#c+{yY  
amount of principal of the loan 贷款本金额 {;={abj  
amount of rates chargeable 应征差饷数额 85{@&T  
amount of share capital 股本额 V7?Pv Q  
amount of sums assured 承保款额 Va
h.tOU  
amount of variation 变动幅度 :+ AqY(Gz  
amount of vote 拨款数额 ~Dj_N$_+9  
amount payable 应付款额 Lmc"qFzK  
amount receivable 应收款额 lmx'w  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {W
uUzq`  
analysis 分析 #Qd"d3QG  
ancillary risk 附属风险 Gu%}B@4^  
annual account 周年帐目；周年帐目报表；年度决算；年结 TYedem<$  
annual accounting date 年结日期 {+ WI>3  
annual allowance 每年免税额；年积金；年度津贴；年津 51puR8AG>  
annual balance 年度余额 *KPNWY9!W  
annual disposable income 每年可动用收入 )z7+%nTO  
annual estimates 周年预算 \Bn$b2j!%  
annual fee 年费 JjG>$z  
annual general meeting 周年大会 ZRYHsl{F+  
annual growth rate 年增率；每年增长率 2w:cdAv$  
annual long-term supplement 长期个案每年补助金 _'P!>C!  
annual pensionable emolument 可供计算退休金的年薪 I z)~h>-F  
annual report 年报 $,jynRk7q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 l_ycB%2e^  
annual return 周年报表；周年申报表；每年报税表格 Gl5W4gW;&  
Annual Return Rules 《周年报表规则》 SI;SnF'[7  
annual review of consumer prices 每年消费物价回顾 _UUp+
Hz  
annual roll-forward basis 逐年延展方式 s ]Db<f  
annual salary 年薪 k^\>=JTq=  
annual statement 年度报表；年度决算表 6zJ>n~&(  
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 `f%sq*O~  
annuitant 年金受益人 mTZgvPJ!  
annuity 年金 I@YX-@&7  
annuity contract 年金合约 PxgLt2dXa  
annuity on human life 人寿年金 ,8@U-7f,  
antecedent debt 先前的债项 *Ui>NTl  
ante-dated cheque 倒填日期支票 5OX5\#Ux  
anticipated expenditure 预期开支 R^GLATM  
anticipated net profit 预期纯利 H_7X%TvXb  
anticipated revenue 预期收入 pAdSOR2  
anti-inflation measure 反通货膨胀措施 3
o^oq  
anti-inflationary stance 反通货膨胀立场 +7bV  
apparent deficit 表面赤字 A@OSh6/{h  
apparent financial solvency 表面偿债能力 M-NY&@Nj  
apparent partner 表面合伙人 Z#062NL "  
application for personal assessment 个人入息课税申请书 fQ~YBFhlr  
application of fund 资金应用 4vf,RjB-5  
application to release as liquidator and to destruct the books of accounts and documents <{Ir',;  
申请免除清盘人职务及毁灭帐簿与文件 }P"JP[#E\  
appointed actuary 委任精算师 df!n.&\y!  
appointed auditor 委任核数师；委任审计师 X" ;ly0Mb  
appointed trustee 委任的受托人 44_CT?t<  
appointer 委任人 .p(~/MnO  
apportioned pro rata 按比例分摊 =j!Ruy1  
apportionment 分配；分摊 .{LJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 LxxFosi8  
apportionment formula 分摊方程式 #zc{N"!  
apportionment of estate duty 遗产税的分摊 j?P8&Fm<  
appraisal 估价；评估 D[R<H((  
appreciable growth 可观增长 xnG,1doa  
appreciable impact 显着影响 3}X;WE `  
appreciable increase 可观增长 |%-:qk4rG  
appreciation 增值；升值 oj~0zJI  
appreciation against other currencies 相对其他货币升值 Y7 `i~K;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9oJ=:E~CP  
appreciation tax 增值税 U/bQ(,3
}  
appropriation 拨款；拨用；拨付 _sp/RU,J-3  
appropriation account 拨款帐目 s1NRUV2E  
Appropriation Bill 拨款法案 :1\QM'O  
appropriation-in-aid system 补助拨款办法 WjvD C"  
approved assets 核准资产 gDjs:]/YR  
approved basket stock 认可一篮子证券 XxEKv=_bc  
approved budget 核准预算 LVp*YOq7  
approved charitable donation 认可慈善捐款 $@:z4S(  
approved charitable institution 认可慈善机构 7nL3+Pq  
approved currency 核准货币；认可货币 b<mxf\b  
approved estimates 核准预算 /=2  
approved estimates of expenditure 核准开支预算 Qd$!?h  
approved overseas insurer 核准海外保险人 j{u!/FD  
approved overseas trust company 核准海外信托公司 1?bX$$yl;  
approved pooled investment fund 核准汇集投资基金  *$o{+YP  
approved provident fund scheme 认可公积金计划 xYCX}bksh  
approved provision 核准拨款 ^gD%#3>X  
approved redeemable share 核准可赎回股份 5KFd/9  
approved regional stock 认可地区性证券 =e$6o2!'}  
approved retirement scheme 认可退休金计划 e(m#elX  
approved subordinated loan 核准附属贷款 /|2#s%|-=  
arbitrage 套戥；套汇；套利 zg83->[  
arbitrageur 套戥者；套汇者 pg'3j3JW$  
arbitrary amount 临时款项 \;Ywr3  
arrangement 措施；安排；协定 ONw;NaE,  
arrears 欠款 jPf*qe>U  
arrears of pay 欠付薪酬 G(XI TL u*  
arrears of revenue 逾期未收税款；逾期未收的帐项 *k#M;e  
articles of association 组织章程；组织细则；组织章程细则 =+j>?Yi  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 aD:vNX  
ascertainment of profit 确定利润 KW.QVBuVO#  
"Asia Clear" “亚洲结算系统” (C EXPf  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 4_w+NI,;  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;/8oP ;X2  
Asian Development Fund [ADF] 亚洲发展基金 $}G03G@  
Asian dollar bond 亚洲美元债券 }{Ncww!iN  
Asian dollar market 亚洲美元市场 +\a`:QET  
Asian dollar rate 亚洲美元利率 Y|iJO>_Uu=  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 DdL0MGwX  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6{r^3Hz  
asked price 沽盘；喊价；索价；卖方报价
.Z"p'v  
assessable income 应评税入息 yEe4{j$  
assessable loss 应评税亏损 UldG0+1d  
assessable profit 应评税利润 /Ma"a ^  
assessable value 应评税值 oG)JH)!  
assessed profit 估定利润 w3=Bj  
assessed value 经评估价值 YkKq}DXj  
assessment 评税；评定；估价；评税单 eSgCS*}0$z  
assessment number 评税编号；估价编号 @P^8?!i+  
assessment of additional tax 补加税评税 0=r.I}x  
assessment of performance 业绩评估；实绩评价 jK^'s6i#  
Assessor 评税主任 =-c"~
4  
asset price bubbles 资产价格泡沫 `"<} B"s  
asset-backed securities 具资产保证的证券 pGy(JvMw"  
assets accretion 资产增值 u8Au `  
assets and liabilities 资产与负债 5Q.bwl:  
assets betterment statement 资产递增表；资产改进表 ^rc!X]C9  
assets lending 实物放款；有抵押贷款 !v2D 18(  
assets of the company passing on the death 死者去世时转移的公司资产 q.OkZI0n  
assets pledged as security for liabilities 用作负债抵押的资产 Et=N`k_gO  
assets portfolio 资产投资组合 @i9T),@  
assets price 资产价格 5]&vs!wH  
assets quality 资产质素 =_`4HDr  
assets realization 资产变现 0~\Dd0W/:`  
assets refinancing arrangement 资产再集资安排 9@-^!DBM  
assets securitization 资产证券化 |"Js iT  
assets situated outside Hong Kong 在香港以外地方的资产 I T)rhi:  
assets stripping 削减资产；拆卖资产 -VESe}c:nQ  
assets value 资产值 }
7Si2S  
assignee 承让人 1X4v:rI  
assignment 转让；转让书；转让契 #qk A*WP  
assignment of interest 权益转让 #`C;@#xr  
assignment of letters patent and trade mark 专利证书及商标转让  @t  
assignment of property 物业转让；物业转让书 PEPBnBA&1  
assignment right 转让权 mlR*S<Z  
assignor 转让人 Y)>GwFK$  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 a r#p7N  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 eyZ /%4'q  
associate member 附属会员 7mSVL\\^  
associated body corporate 相联法人团体 Elt=/,v`!  
associated company 相联公司；联属公司 JBCcR,\kM*  
associated corporation 相联法团 .VVY]>bJg@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] {ZH9W
 
公认会计师公会〔英国〕 %p}_4+[;  
Association of Futures Exchange Brokers 香港期货经纪协会 pC2r{-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 oY
:6
a  
association of underwriters 承保人组织 9&=~_,wJd  
assumption of control 接管 `/'Hq9$F<"  
assurance 担保；保险；转易；转易书 5A:mu+Iz6H  
assurance of interest 权益的转易 8VJUaL@  
at 19XX price 按一九ＸＸ年价格计算 5uK:f\y)l  
at a discount 按赔价计算；按贴水价格计算；打折扣 vMXS%Q  
at a premium 按溢价计算；按升水价格计算 }Lx?RU+@=  
at call 通知付款；按通知 J 21D/#v  
at constant market price 按固定市价计算 XQhBnam%  
at constant price 按固定价格计算 j(!M  
at cost 按成本计算 2B7X~t>8a  
at current market price 按当时市价计算；按现时市价计算 xn&G`  
at current price 按当时价格计算；按现时价格计算 <@}~
Fp@  
at factor cost 按要素成本计算；按生产要素成本计算 *]fBd<(8  
at money-of-the-day price 按付款当日价格计算 d*=P8QwL|  
at or better 按指定或较佳价位〔买卖指令〕 /lSz8h2  
at par 按面值计算；平价 \FSkI0  
at sight 见票即付 E
?(  
at the close 按收市盘 yVm~5Y&Z  
at the opening 按开市盘 ?9_<LE q  
attestation 见证；见证条款 1O1/P,u+  
at-the-money option 平价期权 ?k~(E`ZE3  
attorney 受权人；受托代表人 dF*@G/p>V  
attornment 新拥有人承认书 y88FT#hR|5  
attributable profit 可归属利润 ZD] ^Y}  
attributable share value 可归属股份价值 rLNo7i  
Auckland Stock Exchange 奥克兰证券交易所 g*b`V{/Vw  
auction 拍卖 =yiR
B?  
auctioneer 拍卖商 Z&%#,0>]  
audit 审计；核数 w4 <FC$  
Audit Commission 审计署 oBr/CW  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] vBUx)l  
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〕 2/qP:3)  
audit review 帐目审查 "#2z 'J  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 S*6P=O*  
audited account 审计帐目；经审计的帐目 1Tf"<Dp  
audited annual account 经审计的周年帐目 pGz-5afL  
audited balance sheet 经审计的资产负债表 \~1M\gZP  
auditor 核数师；核数主任；审计师 w: ~66 TCI  
auditor's certificate 核数师证明书；审计师证明书 q_5k2'4K  
auditor's report 核数师报告；审计师报告 716JnG>  
Aussie bond 澳元债券 IMjnj|Fj  
austerity budget 紧缩预算 !Ac<A.  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 U(DK~#}  
Australia All Ordinaries Index 澳洲所有普通股票指数 8*3<Erv  
Australian Dollar [AUD] 澳元 l [?o du4  
Australian Options Market 澳大利亚期权市场 ]:JoGGE a0  
Australian Securities Commission 澳洲证券事务监察委员会 ]S4kWq{Y  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 a|`Pg1j#  
Australian Stock Exchange 澳大利亚证券交易所 KFdTw{GlJ7  
Austrian Schilling [ATS] 奥地利先令 ^!-*xH.dK  
authentication 认证；鉴证 .oYUA}  
authority to purchase 委托购买证；委购书 Fd-PjW/E8  
authorization 认可；核准；授权；授权书 v2:A 4Pd:+  
authorization by direction 指示授权 zR(}X8fP  
authorization by instruction 指令授权 (7q!Z!2  
authorization by warrant 令状授权 ;wIpche  
authorization of unit trust 单位信托的认可 y]aV7 `]  
authorized agent 指定代理人 q-gN0"z^6$  
authorized capital 法定资本 bR6.Xdt.n  
authorized clerk 出市员 N;7Xt9l  
authorized dealer 认可交易商 m5SJB]a/  
authorized financial institution 认可财务机构 7.$0LN/a!Z  
authorized fund 认可基金 pw*<tXH!  
authorized fund house 获授权的基金公司；认可基金公司 V} Y %9V  
authorized institution 认可机构 7y:%^sl  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [f}YXQ0N)  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 mOr>*uR  
authorized insurer 获授权保险人；获认可承保人 Cfu]umZLn  
authorized investment 特准投资项目 tgH@|Kg  
authorized person 获授权人 y^tuybpZY<  
authorized representative 获授权代表 Qx|m{1~-  
authorized share capital 法定股本 <Yu}7klJE  
automated quotation system 自动报价系统 twU^ewO&  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ";yCo0*  
自动交易系统〔香港期货交易所有限公司〕 Io*`hA]  
automatic adjustment mechanism 自动调整机制 4bqi&h3  
automatic adjustment system 自动调整系统 Juj"cj
ob  
Automatic Clearing House 自动票据交换所 -l<b|`s=w.  
automatic exchange rates accumulation system 自动化汇率累集系统 a:
Jsi=  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 oCdWf63D  
automatic teller machine [ATM] 自动柜员机 qz"di~7  
autopay 自动转帐 e
)l<D)  
available assets 可用资产 ^AtAfVJN0  
available fiscal reserve 现存财政储备 pb1/HhRR^n  
available profit 可用利润 TaeN?jc5  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 "Q6oPDX(  
average 平均；平均数；海损 MZ o\1tU-i  
average basic salary 平均基本薪金 | ?3\xw  
average consumer expenditure 平均消费开支；一般消费开支 ZIQy}b'  
average cost 平均成本 `q7O\  
average cost of land production 增辟土地平均成本 bB@1tp0+  
average daily turnover 平均每日成交额 :}}5TJwG  
average daily wage rate 平均每日工资率 I~?D^   
average expenditure pattern 平均开支模式 ^{nf0)56c  
average growth rate 平均增长率 0gw0  
average net fixed assets 固定资产平均净值 7{=/rbZT?  
average of relatives 相对价格平均数 FjqoO.  
average price 平均价格 SYRr|Lg  
average propensity to consume 平均消费倾向；一般消费倾向 Ql^I$5&  
average propensity to save 平均储蓄倾向；一般储蓄倾向 FuiG=quY  
average rate 平均率 Hj't.lg+j  
average revenue 平均收入；平均收益 r$}M,! J  
average stock 平均库存；平均存货 NrT!&>M  
average yearly rent 平均年租 ;rYL\`6L  
avoidance of double taxation 避免双重课税 M_*"g>Z  
avoidance of tax 避税

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