一些有用的会计术语(也不知道发的地方对不对)A

A: ks)fQFSbu  
A share Ａ股；甲类股份 #tCIuQ,  
abatement of tax 减税；减扣免税额 YmdsI+DbIu  
ABN AMRO Bank N.V. 荷兰银行 5R$=^gE  
above-the-line expenditure 线上项目支出；经常预算支出 ,P;8 }yQ  
above-the-line receipt 线上项目收入；经常预算收入 <m-Ni  
ABSA Asia Limited 南非联合亚洲有限公司 wn&[1gBxM  
absolute change 绝对数值变更 H0 {Mlu9  
absolute expenditure 实际开支 s{b0#[  
absolute guideline figure 绝对准则数字 2l]C55p)s  
absolute interest 绝对权益 JDIz28Ww  
absolute order of discharge 绝对破产解除令 lr)G:I#|  
absolute profit margin 绝对利润幅度 nhB^Xr=  
absolute value 实值；绝对值 $Ui]hA-:?y  
absolutely vested interest 绝对既得权益 BBaHMsr  
absorbed cost 已吸收成本；已分摊成本 yQ72v'  
absorption 吸收；分摊；合并 @ J?-a m>  
absorption rate 吸收率；摊配率；分摊率 0Og/47dO.2  
ACB Finance Limited 亚洲商业财务有限公司 T\<M?`Y  
acceptable form of reciprocity 合理的互惠条件 Yj|c+&Ng  
acceptable rate 适当利率；适当汇率 iPRJA{$b_  
acceptance agreement 承兑协议 Pl`Bd0  
acceptance for honour 参加承兑 PW(_yB;  
acceptor 承兑人；接受人；受票人 /3xFd)|Ds  
acceptor for honour 参加承兑人 M%nZu{  
accident insurance 意外保险 ee__3>H"/  
Accident Insurance Association of Hong Kong 香港意外保险公会 SLbavP#G  
accident insurance scheme 意外保险计划 ?STI8AdO  
accident year basis 意外年度基准 T%z!+/=&^  
accommodation 通融；贷款 8trm`?>  
accommodation bill 通融票据；空头票据 oW\Q>c7 =  
accommodation party 汇票代发人 \!? P
hNv  
account balance 帐户余额；帐户结余 x_>"Rnv:K  
account book 帐簿 ;NvhL|R  
account collected in advance 预收款项 .pNq-T  
account current book 往来帐簿 i&AXPq>`  
account of after-acquired property 事后取得的财产报告 (RI>aDGRH  
account of defaulter 拖欠帐目 jHUz`.8B  
account payable 应付帐款 }b\ipA,~  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Ezo" f  
account receivable 应收帐款 8k*k  
account receivable report 应收帐款报表 <#J<QYF&2  
account statement 结单；帐单；会计财务报表 Tk2&{S"  
account title 帐户名称；会计科目 _YD<Q@  
accountant's report 会计师报告 )Uoe~\  
Accountant's Report Rules 会计师报告规则 a'L7y%  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +LU).  
Accounting Arrangements 《会计安排》 rkER`  
accounting basis 会计基础 _
s=Pk[e  
accounting by Official Receiver 破产管理署署长呈交的帐目 0[3tW[j  
Accounting Circular 《会计通告》 ! a8h  
accounting class 会计类别 hKH Q!`&v  
accounting date 记帐日期；会计结算日期 RM/ s:  
accounting for money 款项核算 aO;Q%]VL'  
Accounting Officer 会计主任 p-ii($~}  
accounting period 会计报告期；会计期 x,@O:e  
accounting policy 会计政策；会计方针 fjzr8vU}C  
accounting practice 会计惯例 SJY"
]7  
accounting principle 会计准则 <=LsloI  
accounting record 会计记录 iJ~iJ'vf  
accounting report 会计报告 gJ}'O4*b  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 K<fq=:I3  
Accounting Society of China 中国会计学会 E].a|4sh  
accounting statement 会计报表 =,1zl}PR  
accounting system 会计制度；会计系统 YfYL?G  
accounting transaction 会计事项；帐务交易 5la]l  
accounting treatment 会计处理 )SO1P6  
accounting year 会计年度 GCmVmOdKr  
accretion 增值；添加 P+h<{%:*  
accrual 应计项目；应累算数目 3 %{'Uh,  
accrual basis 应计制；权责发生制 $y |6<  
accrual basis accounting 应计制会计；权责发生制会计 g\mrRZ/?  
accrue 应累算；应计 0.,&B5)  
accrued benefit 应累算利益 fCo2".
Tk  
accrued charges 应计费用 [!|d[  
accrued cumulative preference share dividend 应累算的累积优先股股息 4pHPf<6  
accrued expenses 应累算费用 R^w >aZoJ  
accrued interest payable 应付利息；应计未付利息 ur_"m+  
accrued interest receivable 应收利息；应计未收利息 L.~]qs|G/K  
accrued right 累算权益 J}`$WL:  
accruing profit 应累算的利润 ^bg
m0,M
 
accumulated fiscal reserve 累积财政储备 6P[O8  
accumulated profit 累积利润；滚存溢利 7=[O6<+o  
accumulated reserve 累积储备 %)@(Tye -  
accumulation of surplus income 累积收益盈余 lbXkZ,  
acquired assets 既得资产 sA7K ;J})  
acquisition 收购；购置；取得 KPvYq?F>4  
acquisition cost 购置成本 (~yJce  
acquisition expenses 购置费用 'S-"*:$,u  
acquisition of 100% interest 收购全部股权 AZ@
Zo'  
acquisition of control 取得控制权 =kkA  
acquisition of fixed assets 购置固定资产 >]N0w  
acquisition of shell “买壳” z.F+$6  
acquisition price 收购价 u+T, n  
act of God 天灾 :JG}%  
acting partner 执事合伙人 E;e2{@SX2K  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7)X&fV6<8  
active partner 积极参与的合伙人 o sH,(\4_  
active trading 交投活跃 u>Kvub  
actual circulation 实际流通 ?ew]i'9(  
actual cost 实际成本 N=Yi:+  
actual expenditure 实际开支；实际支出 ^bw~$*"j
#  
actual income 实际入息；实际收入；实际收益 vX)Y%I  
actual market 现货市场 ap_+C~%+  
actual price 现货价；实际价格 ?B4QTx9B  
actual profit 实际利润 /9^0YC;Y*  
actual quotation 实盘；实际价位；实际报价 N.cRZm%  
actual year basis 按实际年度计算 w3hL.Z,kV  
actuals 实货 G+yz8@  
actuarial investigation 精算调查 ~_\2\6%1^n  
actuarial principle 精算原则 @Bwl)G!|  
actuarial report 精算师报告 !a&F
:Fbm  
Actuarial Society of Hong Kong 香港精算学会 <%5uzlp  
actuarial valuation 精算师估值 545xs`Q_  
actuary 精算师 ~}l,H:jk@  
ad referendum agreement 暂定协议；有待覆核的协定 G#M]\)f%  
ad valorem duty 从价税；按值征税 VL1z$<vVXt  
ad valorem duty system 从价税制 @"5u~o')@v  
ad valorem fee 从价费 ^IZ0M1&W;  
ad valorem tariff 从价关税 _Dt TG<E  
additional allowance 额外免税额 &BR?;LD  
additional amount for unexpired risk 未过期风险的额外款额 a{6|[aR  
additional assessable profit 补加应评税利润 (G;*B<|A  
additional assessment 补加评税 d$ 7b  
additional commitment 额外承担 +N!{(R:"v}  
additional commitment vote 额外承担拨款 Ct33S+y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 bHG>SW\]`?  
additional dependent parent allowance 供养父母额外免税额 ~hX'FV  
additional provision 额外拨款 ^(B*AE.  
additional stamp duty 附加印花税 sZ$ ~a
bX  
additional tax 补加税罚款；补加税款 /!3:K<6@  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 p0@mumh
 
adjudged bankrupt 被裁定破产 3xY]Lqwv  
adjudicated bankrupt 裁定破产人 &(7
Io?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 arrcHf4O  
adjudication of bankruptcy 裁定破产；宣告破产 (\ %y)  
adjudication of insolvency 裁定无力偿还债务 351'l7F\  
adjusted actual 经调整的实数；调整后的实数 1(a\$Di  
adjusted current assets 经调整的流动资产；调整后的流动资产 34+}u,=  
adjusted figure 经调整的数字；调整后的数额 [G)Sq;  
adjusted liabilities 经调整的负债；调整后的负债 iDN,}:<V  
adjusted loss 经调整的亏损；调整后的亏损 ybkN^OEJ  
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 - d6
>  
adjusted profit 经调整的利润；调整后的利润 #nz$RJsX  
adjusted surplus 经调整的盈余额；调整后的盈余额 RT9@&5>il  
adjusted value 经调整的价值；调整后的价值 "yk%/:G+  
adjustment 调整；修订；理算〔保险〕 HB:i0m2fJW  
adjustment centre 调剂中心 0:p#%Nvg  
adjustment lag 调整过程的时间差距；调整时差 } U.B$4Q  
adjustment mechanism 调整机制 6Rj X  
adjustment of loss 亏损调整 >kT~X ,o  
adjustment process 调整过程；调整程序 4dAhJjhgD  
adjustment range 调整幅度 f|)t[,c  
administered exchange rate 受管制汇率 FW,D\51pTP  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %{"STbO#>  
administration expenses 行政费用 29oEkaX2o  
administration fee 手续费；行政费 dQb?Zi7g  
administration in bankruptcy 破产管理 ,5,4Qf7  
administration order 遗产管理令 d8I/7 ;F X  
administrator 管理人；遗产管理人 }z#8vE;  
administrator of the estate 遗产管理人 5[k35c{  
admission of debt 债项承认书 \;<Y/sg  
admission of proof 接纳债权证明 DSp@  
advance 放贷款项；垫付款项；预支款项；预付款项 xl$ Q
w'  
advance account 暂支帐目；预付款帐户 u1l#k60  
advance compensation 预付补偿金 y-mmc}B>N  
advance from shareholder 股东垫款 V Euv  
advance pending reimbursement 预支以待日后付还 D6pk!mS  
advanced economy 先进经济体系 Z)~2{)  
advancement 预付；预付财产 _JS'~JO3{  
advances warrant 垫款令 &V$R@~x  
advancing 贷出 @,vSR
ns  
adverse balance 逆差  T7`Jtqf  
adverse exchange 逆汇 \
T?O.  
advertisement addressed to shareholders 在报章刊登的致股东通告 V'B 6C#jT  
advice for collection 托收通知书 e9hQJ 1{)x  
advice of drawing 提款通知书；汇票通知书 U<x3=P  
advice of payment 付款通知 P%c<0y"O:>  
Advisory Committee [Securities and Futures Commission] vjb{h'v  
谘询委员会〔证券及期货事务监察委员会〕 W$W7U|Z9y+  
Advisory Committee on Diversification 经济多元化谘询委员会 z|Xl%8  
affidavit 誓章；遗产申报誓章 N^)OlH  
affidavit of no receipt 述明无收款的誓章 &AzA0r&,  
affiliate 联号；联营公司；附属公司 Lqt]  
affiliated company 附属公司；联号；联营公司 [ 6M8a8C  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >.A{=?   
affordability 负担能力 {r"HR%*u  
African Development Bank [AfDB] 非洲开发银行 KM6r}CDHs  
after-acquired property 事后取得的财产 B*{CcQ<5  
after-hours dealing 市后交易 Z1&8U=pax  
after-tax profit 税后盈利；税后利润；税后溢利 (Q@+W|~  
agency agreement 代理协议
plca`  
agency expenses 代理机构的开支 Ky+TgR  
agency fee 代理费 J;qHw[6  
Agency Law 《代理法》 Gc>\L3u  
agent 代理人；承销人 ;fuy}q8@7  
agent of company 公司代理人 (g 8K?Q  
agent's fee 代理人费；经纪费 {YkW5zC(L  
aggregate 总计；总数；总体数字 qYE-z(i  
aggregate amount 总款额；总额 ~ 60J  
aggregate assets and liabilities 总体资产与负债 9s}--_k?F2  
aggregate at constant price 按固定价格计算的总体数字 ?O.&=im_  
aggregate demand 总需求 #/n\C  
aggregate gross position 总持仓量 |XQ!xFB  
aggregate limit 总限额 '1d-N[  
aggregate of salaries tax 合计薪俸税 P/27+5(|  
aggregate performance 总体表现；总体业绩 !=a8^CV  
aggregate supply 总体供应 Es?~Dd  
aggregate surplus 总盈余 $]O\Ryf6  
aggregate total 整体总额 :g Ze>  
aggregate value 总值；合计价值 Ih.o;8PpK  
aggregated basis 合计基准 Ji=E 1R  
aggregated net chargeable income 合计应课税入息实额 VBOq~>V6(v  
aggregation 合并计算；合计；总和 )UWE.oBI  
aggregation of incomes of husband and wife 夫妇入息合并计算 U!('`TYe  
aggregation of property 财产的总和 _c[t.\-`]  
agio 差价；贴水 ZI1[jM{4^F  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 fPst<)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment K]RkKMT,  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 vsc&$r3!5{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |XeuqZa  
《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》 zdr?1=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment zD?<m J`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 gbF.Q7?$u  
agreement for a settlement 授产协议 JTVCaL3Z  
agreement for assignment 转让协议 tL D.e  
agreement for sale 售卖协议；买卖协议 AE@*#47  
agreement for sale and purchase 买卖协议 
=_,w<  
agreement for the payment of interest 支付利息协议 J6jrtLh  
agreement for the repayment of money 还款协议 X_XqT  
agreement of reinsurance 再保险协议 #bnFR  
Agricultural Bank of China 中国农业银行 /QTGZb  
air passenger departure tax 飞机乘客离境税 ~dC^|  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3dXyKi  
airport tax 机场税 B;^7Yu0,  
alcohol duty 酒精税 oSxHTb
p?  
alienation 让与；让渡；转让 .a$][Jny  
alimony 生活费；赡养费 p3X>  
All Ordinaries Index [AOI] 所有普通股指数 qV5ME#TJ  
all risks 全险；综合险 Rf7py)  
All Sales Record for Stock Market 《股票市场成交报告》 ^}9Aq $R  
Allied Capital Resources Limited 新联财务有限公司 [~ fJ/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Ucv-}oa-?  
allocation letter 拨款信件 HZR~r:_ i  
allocation of fund 分配款项；预留款项 NX$$4<A1  
allocation of profit 利润分配；溢利分配 "",V\m  
allocation warrant 拨款令 -8g ;t3z  
allotment 分配；配股 qW),)i  
allotment notice 股份配售通知；配股通知 *2@Ne[dYEF  
allotment of shares 股份分配 g!4"3Dtdg  
allowable 可获宽免；免税的 \ B<(9  
allowable business loss 可扣除的营业亏损 lepgmQ|oY  
allowable expenses 可扣税的支出 Kx ';mgG#$  
allowance 免税额；津贴；备抵；准备金 U1B5
gjN  
allowance for debts 债项的免税额 %T!UEl`v  
allowance for depreciation by wear and tear 耗损折旧免税额 je.mX/Lpj  
allowance for funeral expenses 殡殓费的免税额 JIDE]f  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 +.
{_n(kU  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z|E( !"zE9  
allowance to debtor 给债务人的津贴 Ip|7JL0Z  
alteration of capital 资本更改 }*;Hhbox  
alternate trustee 候补受托人 H+F'K XP*K  
amalgamation 合并 EY':m_7W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 6MF%$K3  
ambit of charges 征税范围；收费范围 a(!:a+9WOP  
amended valuation 经修订的估值 A:>G:X5t  
American Commodities Exchange 美国商品交易所 amOBUD5Ld`  
American Express Bank Limited 美国运通银行 SI U"cO4  
American Stock Exchange 美国证券交易所 (m})V0/`  
amortization 摊销 (Zx;GS  
amount due from banks 存放银行同业的款项 zkB_$=sbn#  
amount due from banks abroad 存放海外银行同业的款项 SxNs  
amount due from holding companies 控股公司欠款 8z\WyDz  
amount due from local banks 存放本港银行同业的款项 cvi+AZ=  
amount due to banks 银行同业的存款 q f-1}  
amount due to banks abroad 海外银行同业的存款 ,Epg&)wC]  
amount due to holding companies 控股公司存款 I 91`~0L*  
amount due to local banks 本港银行同业的存款 |>Kf_b Y#  
amount due to outport banks 外埠银行同业的存款 x-Yt@}6mvl  
amount for note issue 发行纸币的款额 @:X~^K.  
amount of bond 担保契据的款额 %=%jy  
amount of consideration 代价款额 :43K)O"  
amount of contribution 供款数额 + ,0RrD )  
amount of indebtedness 负债款额 G ?H`9*y  
amount of principal of the loan 贷款本金额 ,@8>=rT  
amount of rates chargeable 应征差饷数额 (WX,&`a<$
 
amount of share capital 股本额 dyD=R  
amount of sums assured 承保款额 ~\(U&2t  
amount of variation 变动幅度 r)q6^|~47  
amount of vote 拨款数额 E XEae?  
amount payable 应付款额 Xb5n;=)  
amount receivable 应收款额 h{VCx#!]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 P%(pbG-X.  
analysis 分析 ZoF\1C ^  
ancillary risk 附属风险 ^3F[^#"  
annual account 周年帐目；周年帐目报表；年度决算；年结 0l!@bj  
annual accounting date 年结日期 rer=o S  
annual allowance 每年免税额；年积金；年度津贴；年津 77.5 _  
annual balance 年度余额 FX4](oM  
annual disposable income 每年可动用收入 RV.*_FG  
annual estimates 周年预算 A{Jv`K  
annual fee 年费 qJKD|=_  
annual general meeting 周年大会 hT#[[md"  
annual growth rate 年增率；每年增长率 ;q59Cr75  
annual long-term supplement 长期个案每年补助金 mM&H;W  
annual pensionable emolument 可供计算退休金的年薪 8S&`  
annual report 年报 [wi "
 
Annual Report on the Consumer Price Index 《消费物价指数年报》 v_En9~e^n  
annual return 周年报表；周年申报表；每年报税表格 P] ouLjyq  
Annual Return Rules 《周年报表规则》 1B}6 zJ  
annual review of consumer prices 每年消费物价回顾 |r$Vb$z  
annual roll-forward basis 逐年延展方式 5JBenTt  
annual salary 年薪 J#!:Z8b  
annual statement 年度报表；年度决算表 eOE7A'X  
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 P BpjE}[Q  
annuitant 年金受益人 ?x%HQ2`  
annuity 年金 1.]#FJe  
annuity contract 年金合约 Zm4IN3FGLv  
annuity on human life 人寿年金 !Z`~=n3bk  
antecedent debt 先前的债项 1BmevEa)  
ante-dated cheque 倒填日期支票 <U (gjX  
anticipated expenditure 预期开支 +MIDq
{B  
anticipated net profit 预期纯利 3W5|Y@0  
anticipated revenue 预期收入 Yy@;
U]R  
anti-inflation measure 反通货膨胀措施 *}$T:kTH  
anti-inflationary stance 反通货膨胀立场 A\
CtM`  
apparent deficit 表面赤字 -:h5Ky"  
apparent financial solvency 表面偿债能力 LsS/Sk  
apparent partner 表面合伙人 x~?,
Wv|cm  
application for personal assessment 个人入息课税申请书 x@;XyQq  
application of fund 资金应用 =\eM -"r  
application to release as liquidator and to destruct the books of accounts and documents z;xp1t@  
申请免除清盘人职务及毁灭帐簿与文件 `_N8AA  
appointed actuary 委任精算师 ;^^u_SuH  
appointed auditor 委任核数师；委任审计师 u`xmF/jhQ  
appointed trustee 委任的受托人 VrD?[&2pE  
appointer 委任人 n{6XtIoYq  
apportioned pro rata 按比例分摊 6@t4pML  
apportionment 分配；分摊 h7)^$Hd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .DMeWi  
apportionment formula 分摊方程式 H 0aDWFWS  
apportionment of estate duty 遗产税的分摊 ;O}%_ef@  
appraisal 估价；评估 bjmUU6VLT  
appreciable growth 可观增长 Ia=wf"JS)  
appreciable impact 显着影响 V<$g^Vb  
appreciable increase 可观增长 ;e_dk4_  
appreciation 增值；升值 Ou"QUn|  
appreciation against other currencies 相对其他货币升值 vQ#$.*Cvn  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ; =ai]AYW  
appreciation tax 增值税 VLQDktj&  
appropriation 拨款；拨用；拨付 |FHeT*"  
appropriation account 拨款帐目 "CapP`:  
Appropriation Bill 拨款法案 fIu5d6;'  
appropriation-in-aid system 补助拨款办法 +ByxhSIr  
approved assets 核准资产 "WdGY*r  
approved basket stock 认可一篮子证券 e#(0af8A  
approved budget 核准预算 bIu'^  
approved charitable donation 认可慈善捐款 >Vy=5)/i  
approved charitable institution 认可慈善机构 o3P`y:&  
approved currency 核准货币；认可货币 QrDzfe[  
approved estimates 核准预算 Kn SXygT  
approved estimates of expenditure 核准开支预算 QXY-?0RO#  
approved overseas insurer 核准海外保险人 };o6|e:2E  
approved overseas trust company 核准海外信托公司 *]nha1!S  
approved pooled investment fund 核准汇集投资基金 0(VH8@h`O  
approved provident fund scheme 认可公积金计划 |\TOSaZ  
approved provision 核准拨款 5"u-oE&
 
approved redeemable share 核准可赎回股份 1&\_|2  
approved regional stock 认可地区性证券 GNS5v-"H  
approved retirement scheme 认可退休金计划 [u;]J*  
approved subordinated loan 核准附属贷款  kj~)#KDN  
arbitrage 套戥；套汇；套利 -==@7*x!Z  
arbitrageur 套戥者；套汇者 ~  ' 81  
arbitrary amount 临时款项 BG_m}3j  
arrangement 措施；安排；协定 B q+RFo  
arrears 欠款 `<i|K*u  
arrears of pay 欠付薪酬 6Xb\a^q  
arrears of revenue 逾期未收税款；逾期未收的帐项 z'=*pIY5f  
articles of association 组织章程；组织细则；组织章程细则 iT1"Le/N  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 c[}h( jkP  
ascertainment of profit 确定利润 D|/Azy.[  
"Asia Clear" “亚洲结算系统” A)Wp W M  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 O`~G'l&@T  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 )HNbWGu  
Asian Development Fund [ADF] 亚洲发展基金 C18pK8-  
Asian dollar bond 亚洲美元债券 jz QmYcd  
Asian dollar market 亚洲美元市场 m3C&QdjRp  
Asian dollar rate 亚洲美元利率 JryDbGc8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 k!H;(B"s-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /6B!&b2f  
asked price 沽盘；喊价；索价；卖方报价 @a#qq`b;  
assessable income 应评税入息 $IX>o&S@|  
assessable loss 应评税亏损 QDYS}{A:V  
assessable profit 应评税利润 WCA`34(  
assessable value 应评税值 /Mb?dVwA  
assessed profit 估定利润 =B4U~|k  
assessed value 经评估价值 {(]

B{n  
assessment 评税；评定；估价；评税单 s Z(LT'}  
assessment number 评税编号；估价编号 2hdi)C,7Y  
assessment of additional tax 补加税评税 O Ul+es  
assessment of performance 业绩评估；实绩评价 M,"4r^%k  
Assessor 评税主任 _m;0%]+  
asset price bubbles 资产价格泡沫 EKZ40z`  
asset-backed securities 具资产保证的证券 ?v
PwI  
assets accretion 资产增值
EgM.wQHR]  
assets and liabilities 资产与负债 +Gqh  
assets betterment statement 资产递增表；资产改进表 yx"xbCc#  
assets lending 实物放款；有抵押贷款 )28Jz6.I  
assets of the company passing on the death 死者去世时转移的公司资产 Idop!b5!  
assets pledged as security for liabilities 用作负债抵押的资产 A(X~pP&oF  
assets portfolio 资产投资组合 5<w"iqZ\?N  
assets price 资产价格 b2u_1P\  
assets quality 资产质素 Izm8 qt=m  
assets realization 资产变现 y?GRxoCD"e  
assets refinancing arrangement 资产再集资安排 REDh`Wd  
assets securitization 资产证券化 Ay;=1g)8+f  
assets situated outside Hong Kong 在香港以外地方的资产 p)vyZY[  
assets stripping 削减资产；拆卖资产 EQ1wyKZS2g  
assets value 资产值 GQhzQM1HS  
assignee 承让人 :A $%5;-kO  
assignment 转让；转让书；转让契 |C?<!6.QmV  
assignment of interest 权益转让 <use+C2  
assignment of letters patent and trade mark 专利证书及商标转让 ke_Dd?  
assignment of property 物业转让；物业转让书 8.HqQ:?&2t  
assignment right 转让权 c) Zid1  
assignor 转让人 &?Y
bAo_K  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 _?#}@?  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /f~V(DK  
associate member 附属会员 | VPs5  
associated body corporate 相联法人团体 '<5Gf1 @|  
associated company 相联公司；联属公司 YdX#`  
associated corporation 相联法团 34_:.QK-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *L7 ZyERs  
公认会计师公会〔英国〕 .>DqdtP[  
Association of Futures Exchange Brokers 香港期货经纪协会 yz8ZY,9  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 L3iYZ>]  
association of underwriters 承保人组织 "^VKs_U8o  
assumption of control 接管 %myg67u  
assurance 担保；保险；转易；转易书 wG[X*/v  
assurance of interest 权益的转易 pE@Q (9`b{  
at 19XX price 按一九ＸＸ年价格计算 fQRGz\r*k  
at a discount 按赔价计算；按贴水价格计算；打折扣 XSC._)ztEE  
at a premium 按溢价计算；按升水价格计算 (|L0s)  
at call 通知付款；按通知 fC+<n{"C  
at constant market price 按固定市价计算 m-S4"!bl  
at constant price 按固定价格计算 eE5U|y)_  
at cost 按成本计算 }eb}oK  
at current market price 按当时市价计算；按现时市价计算 z40uY]
Ck  
at current price 按当时价格计算；按现时价格计算 +168!Jw;  
at factor cost 按要素成本计算；按生产要素成本计算 .vYU4g]  
at money-of-the-day price 按付款当日价格计算 ^+tAgK2   
at or better 按指定或较佳价位〔买卖指令〕 Eh&*"&fHR  
at par 按面值计算；平价 0G ^73Z  
at sight 见票即付 |S[Gg  
at the close 按收市盘
LPX@oha  
at the opening 按开市盘 {;1Mud  
attestation 见证；见证条款 4<fKB&  
at-the-money option 平价期权 (@@t,\iF  
attorney 受权人；受托代表人 S"0<`{Gv  
attornment 新拥有人承认书 3<sYxA\?w  
attributable profit 可归属利润 pE<dK.v6  
attributable share value 可归属股份价值 pe$" nUy|  
Auckland Stock Exchange 奥克兰证券交易所 \)'s6>58|  
auction 拍卖 !]=  
auctioneer 拍卖商 y<jW7GNt  
audit 审计；核数 Z8$n-0Ww  
Audit Commission 审计署 T(zERWo  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]8FSs/4  
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〕 @T[}]e  
audit review 帐目审查 aal5d_Y  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 aF1i!Z  
audited account 审计帐目；经审计的帐目 !PJD+SrG  
audited annual account 经审计的周年帐目 v MTWtc!6  
audited balance sheet 经审计的资产负债表 \9TCP;{  
auditor 核数师；核数主任；审计师 /\P3UrQ&]  
auditor's certificate 核数师证明书；审计师证明书 Z~)Bh~^A  
auditor's report 核数师报告；审计师报告 }bIbMEMn  
Aussie bond 澳元债券 ee}&~%  
austerity budget 紧缩预算 E uxD,(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 s"*ZQ0OaD  
Australia All Ordinaries Index 澳洲所有普通股票指数 8$9<z  
Australian Dollar [AUD] 澳元 ?CIMez(h  
Australian Options Market 澳大利亚期权市场 vpu20?E>5z  
Australian Securities Commission 澳洲证券事务监察委员会 ={P  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 78&(>8@m  
Australian Stock Exchange 澳大利亚证券交易所 5/4N
Y  
Austrian Schilling [ATS] 奥地利先令 N9@@n:JT  
authentication 认证；鉴证 uLXMEx<^  
authority to purchase 委托购买证；委购书 ^x(BZol
km  
authorization 认可；核准；授权；授权书 E-jL"H*  
authorization by direction 指示授权 `%_yRJd|;  
authorization by instruction 指令授权 e<o{3*%p)  
authorization by warrant 令状授权 OhMnG@@  
authorization of unit trust 单位信托的认可 '&?cW#J?  
authorized agent 指定代理人 wh8h1I  
authorized capital 法定资本 ZdG?fWWA  
authorized clerk 出市员 )Zud|%L  
authorized dealer 认可交易商 O
Xc!^2^  
authorized financial institution 认可财务机构 w/+e  
authorized fund 认可基金 1}nrVn[B9  
authorized fund house 获授权的基金公司；认可基金公司 2VObj7F  
authorized institution 认可机构 xQ4 5B`$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6$]@}O^V  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 W2cgxT  
authorized insurer 获授权保险人；获认可承保人 ?/"Fwjau  
authorized investment 特准投资项目 _Bh-*e2k  
authorized person 获授权人 Za,rht  
authorized representative 获授权代表 )fSO|4  
authorized share capital 法定股本 S%J$.ge  
automated quotation system 自动报价系统 =_~bSEqyRI  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] /J{ e_a  
自动交易系统〔香港期货交易所有限公司〕 zIc%>?w  
automatic adjustment mechanism 自动调整机制 #+dF3]X(&  
automatic adjustment system 自动调整系统 AmYqrmJ  
Automatic Clearing House 自动票据交换所 A/pp
r.  
automatic exchange rates accumulation system 自动化汇率累集系统 RMJq9a  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 lS<T|:gz@  
automatic teller machine [ATM] 自动柜员机 @BCws)  
autopay 自动转帐 ~1e?9D  
available assets 可用资产 h# R;'9*V  
available fiscal reserve 现存财政储备 j$v2_q  
available profit 可用利润 $&D$Uc`U>  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 vX|i5P0)8  
average 平均；平均数；海损 0'&N?rS  
average basic salary 平均基本薪金 R%l6+Okr  
average consumer expenditure 平均消费开支；一般消费开支 ]6JI((  
average cost 平均成本 'u"r^o?  
average cost of land production 增辟土地平均成本 e<F>u#d  
average daily turnover 平均每日成交额 o2p;$W4`  
average daily wage rate 平均每日工资率 qz]b8rX  
average expenditure pattern 平均开支模式 2^Y@e=^A  
average growth rate 平均增长率 AcC'hr.N+  
average net fixed assets 固定资产平均净值 I!\;NVhv  
average of relatives 相对价格平均数 |ci1P[y  
average price 平均价格 3O %u?  
average propensity to consume 平均消费倾向；一般消费倾向 ~J #^L*  
average propensity to save 平均储蓄倾向；一般储蓄倾向 rqa?A}'  
average rate 平均率 qu>5 rg-  
average revenue 平均收入；平均收益 EPO*{bN7O  
average stock 平均库存；平均存货 Tgxxm  
average yearly rent 平均年租 B#Sg:L9Tr'  
avoidance of double taxation 避免双重课税 ;yd[QT<I<  
avoidance of tax 避税

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