一些有用的会计术语(也不知道发的地方对不对)A

A: ]Wy^VcqX  
A share Ａ股；甲类股份 RJtixuvh@  
abatement of tax 减税；减扣免税额 (ZE%tbm2  
ABN AMRO Bank N.V. 荷兰银行 CbTf"p
l  
above-the-line expenditure 线上项目支出；经常预算支出 Qag|nLoT  
above-the-line receipt 线上项目收入；经常预算收入 ;x!,g5q"q  
ABSA Asia Limited 南非联合亚洲有限公司 Z-4K?;g'k  
absolute change 绝对数值变更 X;s3y{ku  
absolute expenditure 实际开支 )^jQkfL  
absolute guideline figure 绝对准则数字 ~=`f]IL  
absolute interest 绝对权益 =,&u_>Dp  
absolute order of discharge 绝对破产解除令 G]L0eV  
absolute profit margin 绝对利润幅度 jGk7=}nw  
absolute value 实值；绝对值 ^#a#<8Jz  
absolutely vested interest 绝对既得权益 VR
tbHam  
absorbed cost 已吸收成本；已分摊成本 &%|xc{i  
absorption 吸收；分摊；合并 %-h7Z3YcN  
absorption rate 吸收率；摊配率；分摊率 x\Nhix}1D  
ACB Finance Limited 亚洲商业财务有限公司 c^
ixdk  
acceptable form of reciprocity 合理的互惠条件 &_Cxv8  
acceptable rate 适当利率；适当汇率 HO266M  
acceptance agreement 承兑协议 4/*]`  
acceptance for honour 参加承兑 Ep^B
,;~  
acceptor 承兑人；接受人；受票人 [=XZza.z  
acceptor for honour 参加承兑人 v;)BVv  
accident insurance 意外保险 <ldid]o #  
Accident Insurance Association of Hong Kong 香港意外保险公会 c+szU}(f6(  
accident insurance scheme 意外保险计划 gzl%5`DBw  
accident year basis 意外年度基准 ^z[_U}N\}  
accommodation 通融；贷款 q1N4X7<_  
accommodation bill 通融票据；空头票据 JiKImz  
accommodation party 汇票代发人 68vxI|EZ  
account balance 帐户余额；帐户结余 ?~F]@2)5w  
account book 帐簿 2"T8^r|U  
account collected in advance 预收款项 98D{{j92  
account current book 往来帐簿 &FL%H;Kfx  
account of after-acquired property 事后取得的财产报告 k)$iK2I  
account of defaulter 拖欠帐目 IL!BPFG w  
account payable 应付帐款 `y1BTe&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Tx y]"_  
account receivable 应收帐款 yQu vW$  
account receivable report 应收帐款报表 `^O'V}T  
account statement 结单；帐单；会计财务报表 P/FrE~  
account title 帐户名称；会计科目 MB}:GY?  
accountant's report 会计师报告 .(`(chRa}  
Accountant's Report Rules 会计师报告规则 cj$,ob&DX  
accounting and auditing procedure 会计与审计程序；会计与核数程序 $@_
YdZ!  
Accounting Arrangements 《会计安排》 l0gH(28K  
accounting basis 会计基础 6t
OP}X  
accounting by Official Receiver 破产管理署署长呈交的帐目 n (OjjRm  
Accounting Circular 《会计通告》 y.jS{r".  
accounting class 会计类别 QH& %mr.S  
accounting date 记帐日期；会计结算日期 qsI{ b<n  
accounting for money 款项核算 IetCMp  
Accounting Officer 会计主任 '"Bex`  
accounting period 会计报告期；会计期  =Ov9Kf  
accounting policy 会计政策；会计方针 0v;ve  
accounting practice 会计惯例 R|
/Wz/$1A  
accounting principle 会计准则 V78Mq:7d  
accounting record 会计记录 x*:n4FZ7b  
accounting report 会计报告 P1dN32H o  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !?yxh/>lM  
Accounting Society of China 中国会计学会 ^%-NPo<  
accounting statement 会计报表 i:g{{Uuv  
accounting system 会计制度；会计系统 EJO.'vQ  
accounting transaction 会计事项；帐务交易 t$aVe"uM  
accounting treatment 会计处理 6!*K/2:O  
accounting year 会计年度 OMl8 a B9  
accretion 增值；添加 0 9tikj1  
accrual 应计项目；应累算数目 |d5ggf.w  
accrual basis 应计制；权责发生制 Q%rVo4M#2  
accrual basis accounting 应计制会计；权责发生制会计 #1MKEfv(~  
accrue 应累算；应计 C,[L/!  
accrued benefit 应累算利益 P~&O4['<  
accrued charges 应计费用 TLy;4R2Nn  
accrued cumulative preference share dividend 应累算的累积优先股股息 &q.)2o#Q.  
accrued expenses 应累算费用 O ,l\e3;  
accrued interest payable 应付利息；应计未付利息 x]H3Y3  
accrued interest receivable 应收利息；应计未收利息 ^GN5vT+:'  
accrued right 累算权益 `hzd|GmX  
accruing profit 应累算的利润 2K Pqu:lv  
accumulated fiscal reserve 累积财政储备 $H4=QVj6  
accumulated profit 累积利润；滚存溢利 6KVV z/  
accumulated reserve 累积储备 ki#y&{v9Be  
accumulation of surplus income 累积收益盈余 4 uShM0qa  
acquired assets 既得资产 #U\$@4D  
acquisition 收购；购置；取得 "pYe-_"@  
acquisition cost 购置成本 ,bxz]S1W  
acquisition expenses 购置费用 VcP:}a< B\  
acquisition of 100% interest 收购全部股权 fQxSMPWB  
acquisition of control 取得控制权 &Y{F? c^  
acquisition of fixed assets 购置固定资产 x 96}#0'  
acquisition of shell “买壳” e "_&z# 2_  
acquisition price 收购价 X#VEA=4{  
act of God 天灾 W^wd ([  
acting partner 执事合伙人 6ezcS}:+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~'(9?81d  
active partner 积极参与的合伙人 yz2(_@R  
active trading 交投活跃 sbzeY1  
actual circulation 实际流通 9-B@GFB;8  
actual cost 实际成本 D^N[=q99&e  
actual expenditure 实际开支；实际支出 H%FM  
actual income 实际入息；实际收入；实际收益
^Wf S\M`  
actual market 现货市场 g/x_m.  
actual price 现货价；实际价格  2mQOj$Lv  
actual profit 实际利润 FZeP<Ban  
actual quotation 实盘；实际价位；实际报价 U8E0~[y'  
actual year basis 按实际年度计算 *jGPGnSo  
actuals 实货 jn~!V!++  
actuarial investigation 精算调查
%t q&  
actuarial principle 精算原则 f7.m=lbe  
actuarial report 精算师报告 P7'M],!9w  
Actuarial Society of Hong Kong 香港精算学会 '\@WN]  
actuarial valuation 精算师估值 hUBF/4s\  
actuary 精算师 _'&k#Q  
ad referendum agreement 暂定协议；有待覆核的协定 Rb?~ Rs\  
ad valorem duty 从价税；按值征税 y!F:m=x<  
ad valorem duty system 从价税制 |l$ u<3  
ad valorem fee 从价费 f]c<9Q>*  
ad valorem tariff 从价关税 tO7I&LNE  
additional allowance 额外免税额 bZu$0IG  
additional amount for unexpired risk 未过期风险的额外款额 L,6MF,vx  
additional assessable profit 补加应评税利润 5|5=Y/  
additional assessment 补加评税 ad9EG#mD#  
additional commitment 额外承担 f:S}h-AL&  
additional commitment vote 额外承担拨款 Trpgx  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )x)gHY8;  
additional dependent parent allowance 供养父母额外免税额 % ^e@`0L  
additional provision 额外拨款 R<>tDwsZGa  
additional stamp duty 附加印花税 z[*zuo  
additional tax 补加税罚款；补加税款 KA?v.s  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &wOE\TCL  
adjudged bankrupt 被裁定破产 8'+7i8e  
adjudicated bankrupt 裁定破产人 (,shiK[5f  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 TKd6MZhT  
adjudication of bankruptcy 裁定破产；宣告破产 Gj)uyjct  
adjudication of insolvency 裁定无力偿还债务 Zct!/u9 Q  
adjusted actual 经调整的实数；调整后的实数 z1#o
Wf{*  
adjusted current assets 经调整的流动资产；调整后的流动资产 ),yH=6  
adjusted figure 经调整的数字；调整后的数额 IOX:yxj  
adjusted liabilities 经调整的负债；调整后的负债 3Qa?\C&4  
adjusted loss 经调整的亏损；调整后的亏损 p x0Sy
|  
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 LGAX
"/LX  
adjusted profit 经调整的利润；调整后的利润 |J\,F.{'  
adjusted surplus 经调整的盈余额；调整后的盈余额 Ohi D  
adjusted value 经调整的价值；调整后的价值 .5]{M\aA  
adjustment 调整；修订；理算〔保险〕 A
=0@UqM  
adjustment centre 调剂中心 4? v,wq  
adjustment lag 调整过程的时间差距；调整时差 ~+=E"9O
o  
adjustment mechanism 调整机制 K|Om5 p  
adjustment of loss 亏损调整 xvdY 8%S  
adjustment process 调整过程；调整程序 q1jN]H  
adjustment range 调整幅度 q#jEv-j.  
administered exchange rate 受管制汇率 >GmN~"iJ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8nodV 9
 
administration expenses 行政费用 22|"K**3J|  
administration fee 手续费；行政费 YQ+^  
administration in bankruptcy 破产管理 B2Qp}  
administration order 遗产管理令 %OEq,Tb  
administrator 管理人；遗产管理人 ex!XB$X  
administrator of the estate 遗产管理人 <$Ztik1  
admission of debt 债项承认书 jAZ >mo[  
admission of proof 接纳债权证明 J$rJd9t  
advance 放贷款项；垫付款项；预支款项；预付款项 ]
{Z8  
advance account 暂支帐目；预付款帐户 8'\~%xw  
advance compensation 预付补偿金 &u=8r*  
advance from shareholder 股东垫款 h07eEg  
advance pending reimbursement 预支以待日后付还 Ww=O=c5uOu  
advanced economy 先进经济体系 "1K:/n  
advancement 预付；预付财产 ~o i)Lf1  
advances warrant 垫款令 'u1=XX h  
advancing 贷出 mbGcDG[HQ  
adverse balance 逆差 3(C :X1  
adverse exchange 逆汇 aiJnfU]W  
advertisement addressed to shareholders 在报章刊登的致股东通告 _0.pvQ  
advice for collection 托收通知书 YNk|+A.<d  
advice of drawing 提款通知书；汇票通知书 @0D![oA  
advice of payment 付款通知 dqxd3,Z  
Advisory Committee [Securities and Futures Commission] gvGi%gq  
谘询委员会〔证券及期货事务监察委员会〕 |Q5+l.%  
Advisory Committee on Diversification 经济多元化谘询委员会 BJgDo  
affidavit 誓章；遗产申报誓章 F3Dt7q  
affidavit of no receipt 述明无收款的誓章 ogJ<e_m  
affiliate 联号；联营公司；附属公司 #52NsVaT@  
affiliated company 附属公司；联号；联营公司 
7 v~ro  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 VKNp,Lf  
affordability 负担能力 p/3B
D&6  
African Development Bank [AfDB] 非洲开发银行 Y1WHy*s?  
after-acquired property 事后取得的财产 |(RZ/d<X\a  
after-hours dealing 市后交易 f1J%]g!  
after-tax profit 税后盈利；税后利润；税后溢利 YmgCl!r@  
agency agreement 代理协议 G5;V.#"Z[  
agency expenses 代理机构的开支 m!:.>y  
agency fee 代理费 ;NP[_2|-,  
Agency Law 《代理法》 :!']p2B  
agent 代理人；承销人 B=dseeG[To  
agent of company 公司代理人 p-Pz=Cx-  
agent's fee 代理人费；经纪费
g|4w8ry  
aggregate 总计；总数；总体数字 @hsbq  
aggregate amount 总款额；总额 l&Q!mU}  
aggregate assets and liabilities 总体资产与负债 k}U JVH21k  
aggregate at constant price 按固定价格计算的总体数字 >XnO&h
W  
aggregate demand 总需求 A9;0y jae  
aggregate gross position 总持仓量 6__K#r  
aggregate limit 总限额 puF%=i  
aggregate of salaries tax 合计薪俸税 :Y^I]`lR"  
aggregate performance 总体表现；总体业绩 ($SLb
6  
aggregate supply 总体供应 4.'JLArw  
aggregate surplus 总盈余 qtY m!g  
aggregate total 整体总额 'evv,Q{87  
aggregate value 总值；合计价值 Uouq>N  
aggregated basis 合计基准 <xqba4O  
aggregated net chargeable income 合计应课税入息实额 L/fRF"V  
aggregation 合并计算；合计；总和 SX_4=^  
aggregation of incomes of husband and wife 夫妇入息合并计算 'F7VM?HBfg  
aggregation of property 财产的总和 $H;+}VQ  
agio 差价；贴水 t!~S9c  
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》 c3W BALdh  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "lrA%~3%[P  
《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》 ]7vf#1i<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment M BVOfEMj  
《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》 F. T@)7  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment "-0;#&!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 q% EC  
agreement for a settlement 授产协议 z6cYC,  
agreement for assignment 转让协议 '\t7jQ
 
agreement for sale 售卖协议；买卖协议 g`3H(PVg  
agreement for sale and purchase 买卖协议 #8U
seK  
agreement for the payment of interest 支付利息协议 FWY[=S  
agreement for the repayment of money 还款协议 >3P9 i ;W  
agreement of reinsurance 再保险协议 C0<YH "  
Agricultural Bank of China 中国农业银行 -_|]N/v\  
air passenger departure tax 飞机乘客离境税 L$hc,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >qpqQ; bm  
airport tax 机场税 vi|Zit  
alcohol duty 酒精税 2kJ!E@n7  
alienation 让与；让渡；转让 (Oq
Hfv  
alimony 生活费；赡养费 ?0z)EPQ|  
All Ordinaries Index [AOI] 所有普通股指数 [pR)@$"k'  
all risks 全险；综合险 S_5?U2%D  
All Sales Record for Stock Market 《股票市场成交报告》 RJPcn)@l  
Allied Capital Resources Limited 新联财务有限公司 k%Eh{dA  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕  i6 L  
allocation letter 拨款信件 SUu >6'LN  
allocation of fund 分配款项；预留款项 S&01SX6  
allocation of profit 利润分配；溢利分配 "
K ?#,
_  
allocation warrant 拨款令 rKp1%S1  
allotment 分配；配股 p8>R#9  
allotment notice 股份配售通知；配股通知 1ktHN: ta  
allotment of shares 股份分配 .YC;zn^  
allowable 可获宽免；免税的 Q!]IG;3Sx|  
allowable business loss 可扣除的营业亏损 WgPgG0VJE  
allowable expenses 可扣税的支出 pYh!]0n  
allowance 免税额；津贴；备抵；准备金 ^#w{/C/n  
allowance for debts 债项的免税额 PCZ]R  
allowance for depreciation by wear and tear 耗损折旧免税额 4#h?Wga  
allowance for funeral expenses 殡殓费的免税额 ppFYc\&=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Bk@WW#b  
allowance for repairs and outgoings 修葺及支出方面的免税额 \xeVDKJH+n  
allowance to debtor 给债务人的津贴 7}o6_i  
alteration of capital 资本更改 !sG"n&uZq  
alternate trustee 候补受托人 _.=`>%,  
amalgamation 合并 }P.K2ku  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N8 M'0i?  
ambit of charges 征税范围；收费范围 lR}%)3_k  
amended valuation 经修订的估值 >2Ca5C  
American Commodities Exchange 美国商品交易所 ~},~c:fF?  
American Express Bank Limited 美国运通银行  0Ve%.k  
American Stock Exchange 美国证券交易所 ]>vf9]  
amortization 摊销 iokPmV  
amount due from banks 存放银行同业的款项 AsAFUuI  
amount due from banks abroad 存放海外银行同业的款项 pns+y  
amount due from holding companies 控股公司欠款 6Hn)pD#U  
amount due from local banks 存放本港银行同业的款项 }9=2g`2Q  
amount due to banks 银行同业的存款 fkG##!  
amount due to banks abroad 海外银行同业的存款 B.6`cM^  
amount due to holding companies 控股公司存款 >-zkB)5<,#  
amount due to local banks 本港银行同业的存款 L~ 2q1  
amount due to outport banks 外埠银行同业的存款 pg!`SxFD  
amount for note issue 发行纸币的款额 AWL[zixR  
amount of bond 担保契据的款额 KGQC't  
amount of consideration 代价款额 zLK\I~rU!  
amount of contribution 供款数额 JT#7yetk'  
amount of indebtedness 负债款额 $`v+4]  
amount of principal of the loan 贷款本金额 z^3Q.4Qc6^  
amount of rates chargeable 应征差饷数额 &SrGh$:X  
amount of share capital 股本额 hb<k]-'!  
amount of sums assured 承保款额 6}STp_x  
amount of variation 变动幅度 Gql`>~  
amount of vote 拨款数额 ]<+3Vw  
amount payable 应付款额 `I{tZ$iD  
amount receivable 应收款额 .?Auh2nr  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ssT@<Tk^4  
analysis 分析 U3N(cFXn  
ancillary risk 附属风险 p;e$kg1  
annual account 周年帐目；周年帐目报表；年度决算；年结 P{Lg{I_w.B  
annual accounting date 年结日期 IhwN],-V  
annual allowance 每年免税额；年积金；年度津贴；年津 Ysl9f1>%  
annual balance 年度余额 ke^d8Z.  
annual disposable income 每年可动用收入 h
MWo\qM  
annual estimates 周年预算 yYk|YX(7U  
annual fee 年费 Hh@2m\HA  
annual general meeting 周年大会 S?2YJl8B  
annual growth rate 年增率；每年增长率 {!y<<u1  
annual long-term supplement 长期个案每年补助金 LGfmUb-{]  
annual pensionable emolument 可供计算退休金的年薪 DU`v J2  
annual report 年报 EP(Eq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 dxntGH< O  
annual return 周年报表；周年申报表；每年报税表格 4@mso+tk  
Annual Return Rules 《周年报表规则》 )gjGG8Ee  
annual review of consumer prices 每年消费物价回顾 Mn{XVXY@qm  
annual roll-forward basis 逐年延展方式 8UYJye8  
annual salary 年薪 X+%u(>>  
annual statement 年度报表；年度决算表 1EuK,: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 j<@fT ewZ  
annuitant 年金受益人 BJ2Q2WW  
annuity 年金 _)q4I(s*  
annuity contract 年金合约 uD[^K1Ag]^  
annuity on human life 人寿年金 -aT=f9u  
antecedent debt 先前的债项 jP7w6sk E  
ante-dated cheque 倒填日期支票 ^^eV4Y5`+  
anticipated expenditure 预期开支 t%:G|n Sz  
anticipated net profit 预期纯利 Uqr
{,-]5v  
anticipated revenue 预期收入 %^T!@uZr  
anti-inflation measure 反通货膨胀措施 sjcQaF`=  
anti-inflationary stance 反通货膨胀立场 l)H9J]  
apparent deficit 表面赤字 I0(8Z]x  
apparent financial solvency 表面偿债能力 cT I,1U  
apparent partner 表面合伙人 rCkYfTYI  
application for personal assessment 个人入息课税申请书 QY@nE  
application of fund 资金应用 %~G0[fG  
application to release as liquidator and to destruct the books of accounts and documents 7fU
i?41XA  
申请免除清盘人职务及毁灭帐簿与文件 l=,.iv=W  
appointed actuary 委任精算师 c9|I4=_K  
appointed auditor 委任核数师；委任审计师 D?%e"*>  
appointed trustee 委任的受托人 tfsh!)u?  
appointer 委任人 K/~Y!?:Jr  
apportioned pro rata 按比例分摊 Ty.drM  
apportionment 分配；分摊 48;~bVr}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Na-q%ru  
apportionment formula 分摊方程式 @|Z*f\  
apportionment of estate duty 遗产税的分摊 <e[!3,%L  
appraisal 估价；评估 B JU*`Tx  
appreciable growth 可观增长 tjt=N\;  
appreciable impact 显着影响 UJ
O]sD`i  
appreciable increase 可观增长 xTGP  
appreciation 增值；升值 [l`^fnKt  
appreciation against other currencies 相对其他货币升值 $,g 3*A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A<a2TXcIE3  
appreciation tax 增值税 MwN1]d|6  
appropriation 拨款；拨用；拨付 eK\|SQb  
appropriation account 拨款帐目 0@:Y>qVa  
Appropriation Bill 拨款法案 )Gx": D  
appropriation-in-aid system 补助拨款办法 xcsFODx~  
approved assets 核准资产 Vvxa.B  
approved basket stock 认可一篮子证券 8xc8L1;  
approved budget 核准预算 ~>.awu+o|  
approved charitable donation 认可慈善捐款 fp,1qzU[k  
approved charitable institution 认可慈善机构 vI4%d,  
approved currency 核准货币；认可货币 3
KDu!w@  
approved estimates 核准预算 S.qk%NTTD  
approved estimates of expenditure 核准开支预算 m9v"v:Pw  
approved overseas insurer 核准海外保险人 {K<~ vj;  
approved overseas trust company 核准海外信托公司 ;L#LDk{Za  
approved pooled investment fund 核准汇集投资基金 jq7vOr-_g  
approved provident fund scheme 认可公积金计划 Ym3 "  
approved provision 核准拨款 *7)S%r,?  
approved redeemable share 核准可赎回股份 h4J{jh.  
approved regional stock 认可地区性证券 vcaBL<io  
approved retirement scheme 认可退休金计划 _G_ &Me0  
approved subordinated loan 核准附属贷款 2O}s*C$Xav  
arbitrage 套戥；套汇；套利 }G"r3*  
arbitrageur 套戥者；套汇者 41P4?"O  
arbitrary amount 临时款项 i528e{&  
arrangement 措施；安排；协定 p,3go[9X:R  
arrears 欠款 ^yzo!`)fso  
arrears of pay 欠付薪酬 Vp5V m  
arrears of revenue 逾期未收税款；逾期未收的帐项 MoC*tImWR  
articles of association 组织章程；组织细则；组织章程细则 oHYD_8'f  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &':UlzG  
ascertainment of profit 确定利润 U[K0{PbY  
"Asia Clear" “亚洲结算系统” yffU% )  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 xCDA1y;j  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ?,A}E|jZ  
Asian Development Fund [ADF] 亚洲发展基金 ]1YYrgi7  
Asian dollar bond 亚洲美元债券 gOBj0P8s|}  
Asian dollar market 亚洲美元市场 G2U5[\  
Asian dollar rate 亚洲美元利率 ~(Ih~/5\^  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 FZeN,  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 LAu+{'O\  
asked price 沽盘；喊价；索价；卖方报价 ,3fuX~g  
assessable income 应评税入息 +An![1N,  
assessable loss 应评税亏损 jQH5$  
assessable profit 应评税利润 ~;!i)[-  
assessable value 应评税值 t?3{s\z8+  
assessed profit 估定利润 ~@)-qV^~  
assessed value 经评估价值 ,}xpYq_/  
assessment 评税；评定；估价；评税单 "-~D!{rS  
assessment number 评税编号；估价编号 Wo1V$[`Dy  
assessment of additional tax 补加税评税 U|y;b+n`  
assessment of performance 业绩评估；实绩评价 :N+K^gI)  
Assessor 评税主任 ;%b <uV  
asset price bubbles 资产价格泡沫 3cV+A]i  
asset-backed securities 具资产保证的证券 q\z=z$VR  
assets accretion 资产增值 Kq@m?h  
assets and liabilities 资产与负债 FrAqTz  
assets betterment statement 资产递增表；资产改进表 K~fDv
i  
assets lending 实物放款；有抵押贷款 SSA%1l2!  
assets of the company passing on the death 死者去世时转移的公司资产 w|hyU4- ^  
assets pledged as security for liabilities 用作负债抵押的资产 %~8](]p  
assets portfolio 资产投资组合 ZmR[5 mv@  
assets price 资产价格 .zSimEOF  
assets quality 资产质素 UG^?a  
assets realization 资产变现 ECE{xoc  
assets refinancing arrangement 资产再集资安排 [][:/~q!  
assets securitization 资产证券化 MK!]y8+Z  
assets situated outside Hong Kong 在香港以外地方的资产 x1&b@u  
assets stripping 削减资产；拆卖资产 5,=B1  
assets value 资产值 R"\ub"]  
assignee 承让人 `|ck5DZT5L  
assignment 转让；转让书；转让契 FRJ:ym=E  
assignment of interest 权益转让 AT'_0>x8  
assignment of letters patent and trade mark 专利证书及商标转让 2gC&R1H  
assignment of property 物业转让；物业转让书 9 FFfRIVY  
assignment right 转让权 Mh-*5Rx  
assignor 转让人 M#8Ao4 T  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 =J[[>H'<d  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 H
LyFyv\  
associate member 附属会员 _]PfeCn:j  
associated body corporate 相联法人团体 )2
^/?jK  
associated company 相联公司；联属公司 Ivl^,{4  
associated corporation 相联法团 G+QNg.pH  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 7&;jje[ <g  
公认会计师公会〔英国〕 pb2{J#  
Association of Futures Exchange Brokers 香港期货经纪协会 @qr3v>3X<  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 nm:let7GB  
association of underwriters 承保人组织 Ow .)h(y/  
assumption of control 接管 +<9q]
V  
assurance 担保；保险；转易；转易书 *l'$pJ X  
assurance of interest 权益的转易 #3:'lGBIK  
at 19XX price 按一九ＸＸ年价格计算 pTV@nP  
at a discount 按赔价计算；按贴水价格计算；打折扣 (a)@<RF`Q}  
at a premium 按溢价计算；按升水价格计算 as\K(c9  
at call 通知付款；按通知 .V)2T
z  
at constant market price 按固定市价计算 ^D>MDj6  
at constant price 按固定价格计算 vdFQf ^l  
at cost 按成本计算 X#NeB>~  
at current market price 按当时市价计算；按现时市价计算 .Zo9^0`C  
at current price 按当时价格计算；按现时价格计算 %_J/&{6G  
at factor cost 按要素成本计算；按生产要素成本计算 [sO<6?LY  
at money-of-the-day price 按付款当日价格计算 [m+O0VK$  
at or better 按指定或较佳价位〔买卖指令〕 q$2taG}  
at par 按面值计算；平价 s:Ql](/B#  
at sight 见票即付 O@(.ei*HJ!  
at the close 按收市盘 &#b>AAx$2Y  
at the opening 按开市盘 WZ V*J&  
attestation 见证；见证条款 fjZveH0  
at-the-money option 平价期权 g:e8i~  
attorney 受权人；受托代表人 I:>d@e/;  
attornment 新拥有人承认书 E_I6  
attributable profit 可归属利润 +7vh__  
attributable share value 可归属股份价值 GC#95  
Auckland Stock Exchange 奥克兰证券交易所 $Qc%9p @i  
auction 拍卖 hB<z]sl  
auctioneer 拍卖商 89e.\EH  
audit 审计；核数 h|>n3-k|p  
Audit Commission 审计署 D '_#?%3^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] =Q0)t_z_  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 [x()^{;2  
audit review 帐目审查 ] j?Fk$C  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 /<N
t$n  
audited account 审计帐目；经审计的帐目 Uz8C!L ">C  
audited annual account 经审计的周年帐目 g_!xO2LH,8  
audited balance sheet 经审计的资产负债表 e&7}N Za
 
auditor 核数师；核数主任；审计师 "'dC>7*<  
auditor's certificate 核数师证明书；审计师证明书 0`Qs=R`OM  
auditor's report 核数师报告；审计师报告 ~,4Znuin  
Aussie bond 澳元债券 Oes+na
'^  
austerity budget 紧缩预算 j%<@uiu  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %;B'>$O  
Australia All Ordinaries Index 澳洲所有普通股票指数 w [x+2  
Australian Dollar [AUD] 澳元 U`4Zj1y  
Australian Options Market 澳大利亚期权市场 2%%U)|39mB  
Australian Securities Commission 澳洲证券事务监察委员会 zi 14]FWo  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 yBjWPx?  
Australian Stock Exchange 澳大利亚证券交易所 , &f20o  
Austrian Schilling [ATS] 奥地利先令  o|im  
authentication 认证；鉴证 pKlT.<X7  
authority to purchase 委托购买证；委购书 c{P
`oB8  
authorization 认可；核准；授权；授权书 ! yUKNR  
authorization by direction 指示授权 |#kf.kN  
authorization by instruction 指令授权 i58CA?  
authorization by warrant 令状授权 +FK<j;}C7  
authorization of unit trust 单位信托的认可 J4^cd  
authorized agent 指定代理人 @Oay$gP{T  
authorized capital 法定资本 b,A1(_pzi  
authorized clerk 出市员 9!C?2*>A P  
authorized dealer 认可交易商 z,P7b]KVe  
authorized financial institution 认可财务机构 ^>28>!"1  
authorized fund 认可基金 |*a>6y  
authorized fund house 获授权的基金公司；认可基金公司 6>A8#VT  
authorized institution 认可机构 WSwmX3rn  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Oz7v hOU  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 :Djp\ e6!  
authorized insurer 获授权保险人；获认可承保人 73`UTXvWU  
authorized investment 特准投资项目 RuuU}XQ  
authorized person 获授权人 VX%\_@  
authorized representative 获授权代表 5ZxBmQ  
authorized share capital 法定股本 ^;_b!7*  
automated quotation system 自动报价系统 m"}G-#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] RO8Ynm2 <  
自动交易系统〔香港期货交易所有限公司〕 sva$@y7b  
automatic adjustment mechanism 自动调整机制 Zt=X %M|aw  
automatic adjustment system 自动调整系统 tB7aHZ|  
Automatic Clearing House 自动票据交换所 o(qmI/h  
automatic exchange rates accumulation system 自动化汇率累集系统 1 j8,Zrg1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :gtwvM7/B  
automatic teller machine [ATM] 自动柜员机 ugP R)tDfM  
autopay 自动转帐 K.7gd1I  
available assets 可用资产 Q+dI,5YF  
available fiscal reserve 现存财政储备 y_#wR/E)u{  
available profit 可用利润 vt,X:3  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 oPir]`re  
average 平均；平均数；海损 G_]mNh  
average basic salary 平均基本薪金 "$Q Gifb  
average consumer expenditure 平均消费开支；一般消费开支 F6/
bq/s  
average cost 平均成本 q[ZYlF,Ho  
average cost of land production 增辟土地平均成本 "k/@tX1:R  
average daily turnover 平均每日成交额 &jcr7{cD  
average daily wage rate 平均每日工资率 HC+R:Dz  
average expenditure pattern 平均开支模式 j!dklQh0  
average growth rate 平均增长率 )M~5F,)  
average net fixed assets 固定资产平均净值 UHW
unI S  
average of relatives 相对价格平均数 ?K"]XXsI  
average price 平均价格 7Jk.U=vY  
average propensity to consume 平均消费倾向；一般消费倾向 &s5*akG  
average propensity to save 平均储蓄倾向；一般储蓄倾向 #oI`j q  
average rate 平均率 i%2K%5{)$D  
average revenue 平均收入；平均收益 b`mEnI VIz  
average stock 平均库存；平均存货 _QY "#  
average yearly rent 平均年租 >qla,}x  
avoidance of double taxation 避免双重课税 o~B=[  
avoidance of tax 避税

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