一些有用的会计术语(也不知道发的地方对不对)A

A: fKrOz!b  
A share Ａ股；甲类股份 T=b5th}  
abatement of tax 减税；减扣免税额 [(#ncR8B  
ABN AMRO Bank N.V. 荷兰银行 iCl,7$[*  
above-the-line expenditure 线上项目支出；经常预算支出 Bj%{PK  
above-the-line receipt 线上项目收入；经常预算收入 %\r4c*O1q  
ABSA Asia Limited 南非联合亚洲有限公司 1!vR 8.  
absolute change 绝对数值变更 #FuOTBNvB  
absolute expenditure 实际开支 0_"J>rMp  
absolute guideline figure 绝对准则数字 U6.$F#n  
absolute interest 绝对权益 dxMz!  
absolute order of discharge 绝对破产解除令 ~73YOGiGJH  
absolute profit margin 绝对利润幅度 P_&
2HA,I  
absolute value 实值；绝对值 3ufUB^@4v  
absolutely vested interest 绝对既得权益 5zfaqt`  
absorbed cost 已吸收成本；已分摊成本 M5Pvc  
absorption 吸收；分摊；合并 X*%KR4`
 
absorption rate 吸收率；摊配率；分摊率 jw(v08u >  
ACB Finance Limited 亚洲商业财务有限公司 lW^RwNcd  
acceptable form of reciprocity 合理的互惠条件 S1&6P)X.Za  
acceptable rate 适当利率；适当汇率 1S.nqOfx  
acceptance agreement 承兑协议 8@b@y|#]X  
acceptance for honour 参加承兑 (q:L_zFj>"  
acceptor 承兑人；接受人；受票人 -I4@` V  
acceptor for honour 参加承兑人 @BW~A@8  
accident insurance 意外保险 xQaN\):^8  
Accident Insurance Association of Hong Kong 香港意外保险公会
@xO<~  
accident insurance scheme 意外保险计划 uiDR}   
accident year basis 意外年度基准 4
7 m:z5;  
accommodation 通融；贷款 g%9I+(?t  
accommodation bill 通融票据；空头票据 \n:'>:0X!  
accommodation party 汇票代发人 c1MALgK~}\  
account balance 帐户余额；帐户结余 RE*UIh*O  
account book 帐簿 q'c'rN^  
account collected in advance 预收款项 pmQ9iA@=  
account current book 往来帐簿 IU Dp5MIuR  
account of after-acquired property 事后取得的财产报告 XL} oYL]}&  
account of defaulter 拖欠帐目 SC86+  
account payable 应付帐款 NbG3^(  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 V/762&2X  
account receivable 应收帐款 sbkWJy  
account receivable report 应收帐款报表 &*MwKr<y  
account statement 结单；帐单；会计财务报表 a#j0N5<Nl  
account title 帐户名称；会计科目 #p=/P{*  
accountant's report 会计师报告 %Vive2j C  
Accountant's Report Rules 会计师报告规则 lm]4zs /A  
accounting and auditing procedure 会计与审计程序；会计与核数程序 MK~viSgi  
Accounting Arrangements 《会计安排》 /pX\)wi  
accounting basis 会计基础 Ds0^/bYp&  
accounting by Official Receiver 破产管理署署长呈交的帐目 Cd6^aFoK!  
Accounting Circular 《会计通告》 LA"`8  
accounting class 会计类别 }v@w(*)h:  
accounting date 记帐日期；会计结算日期 #,!.
e  
accounting for money 款项核算 (B,CL222x  
Accounting Officer 会计主任 [",W TZ:  
accounting period 会计报告期；会计期 =wI,H@  
accounting policy 会计政策；会计方针 ~{U~9v^v(  
accounting practice 会计惯例 8~rD#8`6j  
accounting principle 会计准则 I.q nA  
accounting record 会计记录 S G]e^%i  
accounting report 会计报告 0Ba-VY.H  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 t[iE >  
Accounting Society of China 中国会计学会 mv<z%y?Oj  
accounting statement 会计报表 gt'0
B-;W  
accounting system 会计制度；会计系统 i(L;1 `  
accounting transaction 会计事项；帐务交易 I&R4.;LW  
accounting treatment 会计处理 ha3 Qx  
accounting year 会计年度 kF6X?mqgD  
accretion 增值；添加 V\)@Yk2
 
accrual 应计项目；应累算数目 6^UeEmjc  
accrual basis 应计制；权责发生制 v

PSH  
accrual basis accounting 应计制会计；权责发生制会计 0'z$"(6D  
accrue 应累算；应计 !*+~R2&b
 
accrued benefit 应累算利益 )Hl;9  
accrued charges 应计费用 SvDVxK  
accrued cumulative preference share dividend 应累算的累积优先股股息 GG%j+Ed  
accrued expenses 应累算费用 *4]I#N  
accrued interest payable 应付利息；应计未付利息 EV2whs2g  
accrued interest receivable 应收利息；应计未收利息 F/&Z1G.  
accrued right 累算权益 ",`fGu )  
accruing profit 应累算的利润 y=5s~7]  
accumulated fiscal reserve 累积财政储备 x1Z?x,-D"  
accumulated profit 累积利润；滚存溢利 wdl6dLu  
accumulated reserve 累积储备 uK}k]x\z  
accumulation of surplus income 累积收益盈余 duT2:~H2  
acquired assets 既得资产 ihf5`mk/$  
acquisition 收购；购置；取得 3vNoD  
acquisition cost 购置成本 |2{y'?,  
acquisition expenses 购置费用 q
K
;n>BTe  
acquisition of 100% interest 收购全部股权 F~{yqY5]n  
acquisition of control 取得控制权 LnrR#fF]Z  
acquisition of fixed assets 购置固定资产 xr)kHJ:v  
acquisition of shell “买壳” hpLo  
acquisition price 收购价 d8dREhK&  
act of God 天灾 :eei<cn2  
acting partner 执事合伙人 GfL}f9  
active market 买卖活跃的市场；交投畅旺的市场；旺市 r$R(4q:  
active partner 积极参与的合伙人 MP;7u%   
active trading 交投活跃 73 D|gF*  
actual circulation 实际流通 ,MuLu,$/  
actual cost 实际成本 kJHUaXM  
actual expenditure 实际开支；实际支出 &{/ `Q,  
actual income 实际入息；实际收入；实际收益 p>|;fS\`@}  
actual market 现货市场 B.0(}@  
actual price 现货价；实际价格 yxLGseD  
actual profit 实际利润 r?[PIf  
actual quotation 实盘；实际价位；实际报价 '1^\^)&q  
actual year basis 按实际年度计算 U#d&#",s  
actuals 实货 C4TJS,!1rH  
actuarial investigation 精算调查 7cY_=X-?Y  
actuarial principle 精算原则 tezsoR!.ak  
actuarial report 精算师报告 T~=NY,n  
Actuarial Society of Hong Kong 香港精算学会 2vu"PeU9  
actuarial valuation 精算师估值 .2[>SI  
actuary 精算师 `!>zYcmT  
ad referendum agreement 暂定协议；有待覆核的协定 YDC[s ^d5  
ad valorem duty 从价税；按值征税 >L?/Ph%d  
ad valorem duty system 从价税制 K,?M5n '  
ad valorem fee 从价费 mY#[D;mUe  
ad valorem tariff 从价关税 e=1&mO?  
additional allowance 额外免税额 L?4c8!Q  
additional amount for unexpired risk 未过期风险的额外款额 _"##p  
additional assessable profit 补加应评税利润 tjuW+5O  
additional assessment 补加评税 !$qNugLg  
additional commitment 额外承担 p,$1%/m  
additional commitment vote 额外承担拨款 jYO@ %bQ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 F+*: >@3  
additional dependent parent allowance 供养父母额外免税额 AX<TkS@wjb  
additional provision 额外拨款 }!lLA4XRr  
additional stamp duty 附加印花税 [$OD+@~A2  
additional tax 补加税罚款；补加税款 2,E&}a|;b  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Pm%ZzU  
adjudged bankrupt 被裁定破产 h,rGa\X~0  
adjudicated bankrupt 裁定破产人 kIP~XV~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 b ]1SuL  
adjudication of bankruptcy 裁定破产；宣告破产 _I3j7
f,V  
adjudication of insolvency 裁定无力偿还债务 9\R:J"X  
adjusted actual 经调整的实数；调整后的实数 2AzF@Pi^z  
adjusted current assets 经调整的流动资产；调整后的流动资产 .LN&EfMenF  
adjusted figure 经调整的数字；调整后的数额 +, p  
adjusted liabilities 经调整的负债；调整后的负债 9k&lq$  
adjusted loss 经调整的亏损；调整后的亏损 #O\4XZ,Lv  
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 Uk6Y6mU V  
adjusted profit 经调整的利润；调整后的利润 91jv=>=DM  
adjusted surplus 经调整的盈余额；调整后的盈余额 P/,7CfyPd  
adjusted value 经调整的价值；调整后的价值 s80:.B  
adjustment 调整；修订；理算〔保险〕 ?dC[VYC\^  
adjustment centre 调剂中心 oT5?*3f  
adjustment lag 调整过程的时间差距；调整时差 aq0J }4U  
adjustment mechanism 调整机制 )}]<o |'  
adjustment of loss 亏损调整 TM[Z~n(wt  
adjustment process 调整过程；调整程序 `i,ZwnLh{  
adjustment range 调整幅度 2JUX29rER  
administered exchange rate 受管制汇率 /vD5C  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 3Ey#?   
administration expenses 行政费用 Bwn9ZYu#r  
administration fee 手续费；行政费 K:465r:  
administration in bankruptcy 破产管理 m/cbRuPWgP  
administration order 遗产管理令 UI_|VU>J  
administrator 管理人；遗产管理人 %pt ul_(s'  
administrator of the estate 遗产管理人 ubj ~ULA  
admission of debt 债项承认书 Czid"Ih-  
admission of proof 接纳债权证明 #W~5M ?+  
advance 放贷款项；垫付款项；预支款项；预付款项 B`T|M$Ug  
advance account 暂支帐目；预付款帐户 t A\N$  
advance compensation 预付补偿金 k2j:s}RHY  
advance from shareholder 股东垫款 q !EJs:AS  
advance pending reimbursement 预支以待日后付还 t \Fc <  
advanced economy 先进经济体系 tA3]6SIK@  
advancement 预付；预付财产 0$":W  
advances warrant 垫款令 ` {k>I^Pg  
advancing 贷出 G0^23j  
adverse balance 逆差 "z=A=~~<{  
adverse exchange 逆汇 D$YAi%*H  
advertisement addressed to shareholders 在报章刊登的致股东通告 V7[Dvg:W  
advice for collection 托收通知书 d3&gHt2  
advice of drawing 提款通知书；汇票通知书 V`pTl3  
advice of payment 付款通知 *<Fz1~%*  
Advisory Committee [Securities and Futures Commission] B[S.6"/H  
谘询委员会〔证券及期货事务监察委员会〕 ~ifq_Ag.  
Advisory Committee on Diversification 经济多元化谘询委员会 &!N5}N&  
affidavit 誓章；遗产申报誓章 r*0a43mC1  
affidavit of no receipt 述明无收款的誓章 U@ALo  
affiliate 联号；联营公司；附属公司 (|bMtT?"x  
affiliated company 附属公司；联号；联营公司 7$8
z}2  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ?*9U d  
affordability 负担能力 JihI1C  
African Development Bank [AfDB] 非洲开发银行 [I4K`>|Z  
after-acquired property 事后取得的财产 o!aKeM~|Es  
after-hours dealing 市后交易 ~SUA.YuF  
after-tax profit 税后盈利；税后利润；税后溢利 0u'4kF!P!  
agency agreement 代理协议 e\%QHoi>u  
agency expenses 代理机构的开支 y~SFlv36
  
agency fee 代理费 7I&7YhFI  
Agency Law 《代理法》 {QM;%f  
agent 代理人；承销人 DcQ^V4_  
agent of company 公司代理人 oZA|IF8U0  
agent's fee 代理人费；经纪费 A0V"5syY  
aggregate 总计；总数；总体数字 _B8e1an  
aggregate amount 总款额；总额 2t< dCw  
aggregate assets and liabilities 总体资产与负债 f"k?Ix\ e  
aggregate at constant price 按固定价格计算的总体数字 !_?<-f(  
aggregate demand 总需求 $P866F  
aggregate gross position 总持仓量 7B"J x^  
aggregate limit 总限额 /A9Mv%zjk  
aggregate of salaries tax 合计薪俸税 nbMH:UY,J  
aggregate performance 总体表现；总体业绩 Jk}L+Xvv  
aggregate supply 总体供应 $Y,,e3R3  
aggregate surplus 总盈余 ^R,5T}J.  
aggregate total 整体总额 ,b-wo  
aggregate value 总值；合计价值 _ZzN}!Mye  
aggregated basis 合计基准 5caYA&R  
aggregated net chargeable income 合计应课税入息实额 bsuUl*l)  
aggregation 合并计算；合计；总和 p87s99  
aggregation of incomes of husband and wife 夫妇入息合并计算 T 2x~fiM  
aggregation of property 财产的总和 eG"iJ%I  
agio 差价；贴水 %,K|v  
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》 V~Tjz%<  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :0CR=]WM  
《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》 dsR{ P,!  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment H'q&1^w)  
《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》 Dr6Br<yi  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment c~5#)AXMT  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?uU0NKZA  
agreement for a settlement 授产协议 \S=!la_T@m  
agreement for assignment 转让协议 9(ZzwkD'>  
agreement for sale 售卖协议；买卖协议 mIFS/C  
agreement for sale and purchase 买卖协议 7v?tSob:b  
agreement for the payment of interest 支付利息协议 S82NU2L  
agreement for the repayment of money 还款协议 i>ORCOOU  
agreement of reinsurance 再保险协议 MeQ(,irr^  
Agricultural Bank of China 中国农业银行 ,RCjfXa  
air passenger departure tax 飞机乘客离境税 )@]-bPnv  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :`:<JA3,  
airport tax 机场税 #7lkj:j4  
alcohol duty 酒精税 fOE:~3Q  
alienation 让与；让渡；转让 i#kRVua/  
alimony 生活费；赡养费 c*RZbE9k  
All Ordinaries Index [AOI] 所有普通股指数 K[~Wj8W0  
all risks 全险；综合险 o4w+)hh  
All Sales Record for Stock Market 《股票市场成交报告》 Qc[[@=S%  
Allied Capital Resources Limited 新联财务有限公司 Yo| H`m,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 mH;Z_ME"  
allocation letter 拨款信件 iBp 71x65  
allocation of fund 分配款项；预留款项 P^rSpS9  
allocation of profit 利润分配；溢利分配 >z>UtT:  
allocation warrant 拨款令 L9Fx Lw41  
allotment 分配；配股 "'t<R}t!A  
allotment notice 股份配售通知；配股通知 +FY-r[_~  
allotment of shares 股份分配 )tFFa*Z'  
allowable 可获宽免；免税的 f910drg7  
allowable business loss 可扣除的营业亏损 0qG[hxt%  
allowable expenses 可扣税的支出 ^>%=/RX  
allowance 免税额；津贴；备抵；准备金 }K<;ygcWE@  
allowance for debts 债项的免税额 ?=r!b{9  
allowance for depreciation by wear and tear 耗损折旧免税额 {D."A$AAa  
allowance for funeral expenses 殡殓费的免税额 5CU< ?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '3+S5p8  
allowance for repairs and outgoings 修葺及支出方面的免税额 R#Bt!RNZ  
allowance to debtor 给债务人的津贴 R^1= :<)C  
alteration of capital 资本更改 OiM{@  
alternate trustee 候补受托人 ;2L=WR%  
amalgamation 合并 qhK;#<#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^z[s;:-  
ambit of charges 征税范围；收费范围 Gk[P-%%b /  
amended valuation 经修订的估值 3-o ]H'6  
American Commodities Exchange 美国商品交易所 (g7nMrE$j  
American Express Bank Limited 美国运通银行 JGj_{|=:  
American Stock Exchange 美国证券交易所 <(BAws(X  
amortization 摊销 ~{^A&#P  
amount due from banks 存放银行同业的款项 ei\X/Z*q%P  
amount due from banks abroad 存放海外银行同业的款项 Ql
&P1|&  
amount due from holding companies 控股公司欠款 OQ+?nB  
amount due from local banks 存放本港银行同业的款项 *zX<`E  
amount due to banks 银行同业的存款 =_^g]?5i  
amount due to banks abroad 海外银行同业的存款 ik8e  
amount due to holding companies 控股公司存款 et9c<'  
amount due to local banks 本港银行同业的存款 hp,T(D|  
amount due to outport banks 外埠银行同业的存款 g:[&]o} :9  
amount for note issue 发行纸币的款额 2mU}"gf[  
amount of bond 担保契据的款额 7DOAG
[gH  
amount of consideration 代价款额 ]"/ *7NM  
amount of contribution 供款数额 ,l0s(Cg  
amount of indebtedness 负债款额 (]7@0d88  
amount of principal of the loan 贷款本金额 ,P auP~L  
amount of rates chargeable 应征差饷数额 NA/+bgyuT>  
amount of share capital 股本额 {F@;45)o  
amount of sums assured 承保款额 zh/+1  
amount of variation 变动幅度 Rx`0VQ  
amount of vote 拨款数额 QO#ZQ~  
amount payable 应付款额 l\$C)q6O  
amount receivable 应收款额 Y Nq<%i!>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &v 5yo}s  
analysis 分析 ^
f<f&V  
ancillary risk 附属风险 5)T{iPU%X  
annual account 周年帐目；周年帐目报表；年度决算；年结 !Id F6 %  
annual accounting date 年结日期 Z:Kob b  
annual allowance 每年免税额；年积金；年度津贴；年津 $<ZX};/D  
annual balance 年度余额 fcw\`.
  
annual disposable income 每年可动用收入 KpwUp5K  
annual estimates 周年预算 ?[m5|ty#  
annual fee 年费 Ei}DA=:s  
annual general meeting 周年大会 HnY: gu  
annual growth rate 年增率；每年增长率
3_33@MM  
annual long-term supplement 长期个案每年补助金 X,y$!2QI  
annual pensionable emolument 可供计算退休金的年薪 %'g/4I  
annual report 年报 u{H_q&1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Pyyx/u+?@  
annual return 周年报表；周年申报表；每年报税表格 brTB /(E  
Annual Return Rules 《周年报表规则》 7XR[`Tn9<  
annual review of consumer prices 每年消费物价回顾 "UAW  
annual roll-forward basis 逐年延展方式 X0!48fL*  
annual salary 年薪 %H}+
'.8  
annual statement 年度报表；年度决算表 ~)ByARao=  
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 rzl2Oj"4  
annuitant 年金受益人 rtzxMCSEU  
annuity 年金 Q'A->I<;_s  
annuity contract 年金合约 (1Kh9w:^"  
annuity on human life 人寿年金 M2oKLRt)L  
antecedent debt 先前的债项 V).M\  
ante-dated cheque 倒填日期支票 .pdgRjlSn  
anticipated expenditure 预期开支 ?^"S%Vb  
anticipated net profit 预期纯利 Q2fa]*Z
5  
anticipated revenue 预期收入 MaM
s(  
anti-inflation measure 反通货膨胀措施 5@v!wms  
anti-inflationary stance 反通货膨胀立场 <?Lj!JGX  
apparent deficit 表面赤字 aX~iY ~?_  
apparent financial solvency 表面偿债能力 ~?L. n:wu  
apparent partner 表面合伙人 i,)kI  
application for personal assessment 个人入息课税申请书 F'*{Fk h  
application of fund 资金应用 ^3r2Q?d\  
application to release as liquidator and to destruct the books of accounts and documents
z ,ledTl  
申请免除清盘人职务及毁灭帐簿与文件 a(J~:wgd  
appointed actuary 委任精算师 MT&i5!Z  
appointed auditor 委任核数师；委任审计师 YEZ"BgUnbp  
appointed trustee 委任的受托人 +:Y6O'h.  
appointer 委任人 L3kms6ch  
apportioned pro rata 按比例分摊 [e*8hbS  
apportionment 分配；分摊 5,mb]v0k  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sF<4uy  
apportionment formula 分摊方程式 zF{z_c#3@  
apportionment of estate duty 遗产税的分摊 yXEC@#?|  
appraisal 估价；评估 nKHyq\  
appreciable growth 可观增长 ?VzST }  
appreciable impact 显着影响 z!F?#L5  
appreciable increase 可观增长 t;4{l`dk  
appreciation 增值；升值 3ea6g5kX  
appreciation against other currencies 相对其他货币升值 sxuYwQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z#Zk)  
appreciation tax 增值税 ZM)a4h,kcm  
appropriation 拨款；拨用；拨付 TI*uNS;-  
appropriation account 拨款帐目 UnO -?  
Appropriation Bill 拨款法案 @|cas|U.r  
appropriation-in-aid system 补助拨款办法 r-!8in2  
approved assets 核准资产 Y)!5Z.K  
approved basket stock 认可一篮子证券 "C0oFRk  
approved budget 核准预算 -bs~{  
approved charitable donation 认可慈善捐款 xUeLX`73  
approved charitable institution 认可慈善机构  F-ijGGL#  
approved currency 核准货币；认可货币 =UYc~VUYnT  
approved estimates 核准预算 ~5JXY5*o  
approved estimates of expenditure 核准开支预算 U~T/f-CT  
approved overseas insurer 核准海外保险人 ,m:MI/)p  
approved overseas trust company 核准海外信托公司 4{J%`H`Q!  
approved pooled investment fund 核准汇集投资基金 _y8)jD"  
approved provident fund scheme 认可公积金计划 a"ht\v}1  
approved provision 核准拨款 gx9H=c
>/  
approved redeemable share 核准可赎回股份 K(Cv9YQ  
approved regional stock 认可地区性证券 /[us;=CM  
approved retirement scheme 认可退休金计划 D vK}UAj=  
approved subordinated loan 核准附属贷款 r<~1:/F|  
arbitrage 套戥；套汇；套利 av5lgv)3  
arbitrageur 套戥者；套汇者 PVU(RJ
 
arbitrary amount 临时款项 {j^}"8GB  
arrangement 措施；安排；协定 G_X'd  
arrears 欠款 ci*Z9&eS+  
arrears of pay 欠付薪酬 X"[c[YT!%[  
arrears of revenue 逾期未收税款；逾期未收的帐项 >Ks|yNJ  
articles of association 组织章程；组织细则；组织章程细则 TYB^CVSZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 S(rA96n  
ascertainment of profit 确定利润 hsVWD,w  
"Asia Clear" “亚洲结算系统” scA&:y  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 pET5BMxGG  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <)"Mi}Q[)p  
Asian Development Fund [ADF] 亚洲发展基金 gE:qMs
;  
Asian dollar bond 亚洲美元债券 v'DL >Y  
Asian dollar market 亚洲美元市场 8Y&(o-R0  
Asian dollar rate 亚洲美元利率 ;up89a
-,9  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 7 bpV=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 G-T:7  
asked price 沽盘；喊价；索价；卖方报价 ,!Q2^R  
assessable income 应评税入息 CM~)\prks  
assessable loss 应评税亏损 0A|.ch  
assessable profit 应评税利润 f4:gD*YT  
assessable value 应评税值 1'}~;?_  
assessed profit 估定利润 zs7K :OlkA  
assessed value 经评估价值 K72U0}$B  
assessment 评税；评定；估价；评税单 fpzC#  
assessment number 评税编号；估价编号 b~cN#w #  
assessment of additional tax 补加税评税  @4H*kA  
assessment of performance 业绩评估；实绩评价 WzZb-F  
Assessor 评税主任 :~g=n&x  
asset price bubbles 资产价格泡沫 0h$23.  
asset-backed securities 具资产保证的证券 mNs&*h}  
assets accretion 资产增值 7zy6`OP  
assets and liabilities 资产与负债 bl:.D~@  
assets betterment statement 资产递增表；资产改进表 +]Ydf^rF  
assets lending 实物放款；有抵押贷款 NbfV6$jo  
assets of the company passing on the death 死者去世时转移的公司资产 -4"E]
f  
assets pledged as security for liabilities 用作负债抵押的资产 Oi=kL{DG:s  
assets portfolio 资产投资组合 VBs
S1!g  
assets price 资产价格 O~w&4F;{  
assets quality 资产质素 Rsqb<+7  
assets realization 资产变现 ULAAY$o@5  
assets refinancing arrangement 资产再集资安排 7X1T9'jI2  
assets securitization 资产证券化 KLlW\MF1  
assets situated outside Hong Kong 在香港以外地方的资产 *qGxQ?/  
assets stripping 削减资产；拆卖资产 -Vw,9VCF  
assets value 资产值 ,GGr@})  
assignee 承让人 lS9rgq<n  
assignment 转让；转让书；转让契 P b2exS(  
assignment of interest 权益转让 p]IF=~b  
assignment of letters patent and trade mark 专利证书及商标转让 i!jxjP  
assignment of property 物业转让；物业转让书 )CEfG  
assignment right 转让权 ~x`OCii  
assignor 转让人 `0Qzu\gRb  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 k6.}.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 l *.#g  
associate member 附属会员 gHA"O@HgDI  
associated body corporate 相联法人团体 "ifYy>d  
associated company 相联公司；联属公司 leX&py  
associated corporation 相联法团 *N<~"D  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] hbzU?_}  
公认会计师公会〔英国〕 ;#cb%e3  
Association of Futures Exchange Brokers 香港期货经纪协会 ZB<goEg  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 A2g+m  
association of underwriters 承保人组织 g!cTG-bh>J  
assumption of control 接管
TD
k'  
assurance 担保；保险；转易；转易书 LEWeybT  
assurance of interest 权益的转易 GR Rv0M  
at 19XX price 按一九ＸＸ年价格计算 GnkNoaU  
at a discount 按赔价计算；按贴水价格计算；打折扣 R/xeC [r  
at a premium 按溢价计算；按升水价格计算 @9-z8PyF  
at call 通知付款；按通知 !A,]  
at constant market price 按固定市价计算 +A3@{2  
at constant price 按固定价格计算 CsJw;]dYI  
at cost 按成本计算 x{j|Tf3,G  
at current market price 按当时市价计算；按现时市价计算 J9zSBsp_  
at current price 按当时价格计算；按现时价格计算 V8 }yK$4b  
at factor cost 按要素成本计算；按生产要素成本计算 nB WVG  
at money-of-the-day price 按付款当日价格计算 p,Qr9p3y  
at or better 按指定或较佳价位〔买卖指令〕 ab: yH ')  
at par 按面值计算；平价 2D>WIOX  
at sight 见票即付 5iwJdm  
at the close 按收市盘 L"P$LEk  
at the opening 按开市盘 SBgBZm}%  
attestation 见证；见证条款 3g`uLA X>u  
at-the-money option 平价期权 :q<8:,rP  
attorney 受权人；受托代表人 00[Uk'Q*5  
attornment 新拥有人承认书 n0:'h}^  
attributable profit 可归属利润 a2SMNC]  
attributable share value 可归属股份价值 HSE9-c=  
Auckland Stock Exchange 奥克兰证券交易所 g VplBF7{  
auction 拍卖 m?V4
r#t  
auctioneer 拍卖商  bF0y`  
audit 审计；核数 4%0eX]  
Audit Commission 审计署 #ih(I7prH  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] T'"aStt6  
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〕 Np$pz  
audit review 帐目审查 d@<(Z7|  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 3Gubq4r  
audited account 审计帐目；经审计的帐目 T;IaVMFG|d  
audited annual account 经审计的周年帐目 x$tx!%,)/S  
audited balance sheet 经审计的资产负债表 FO&U{(Q  
auditor 核数师；核数主任；审计师 K?8{y
 
auditor's certificate 核数师证明书；审计师证明书 K*xqQ]&  
auditor's report 核数师报告；审计师报告 6-c3v  
Aussie bond 澳元债券 :GBWQXb G  
austerity budget 紧缩预算 3&^4%S{/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 0,1:l3iu1M  
Australia All Ordinaries Index 澳洲所有普通股票指数 N.vt5WP  
Australian Dollar [AUD] 澳元 M,7A|?O
 
Australian Options Market 澳大利亚期权市场 0&mOu #l  
Australian Securities Commission 澳洲证券事务监察委员会 y1GVno  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 TL-sxED,,D  
Australian Stock Exchange 澳大利亚证券交易所 (sHqzWh  
Austrian Schilling [ATS] 奥地利先令 y0k*iS e  
authentication 认证；鉴证 )7l+\t  
authority to purchase 委托购买证；委购书 e)]9u$x  
authorization 认可；核准；授权；授权书 k7z;^:  
authorization by direction 指示授权 *NHBwXg+  
authorization by instruction 指令授权 SV0E7qX  
authorization by warrant 令状授权 71_{FL8  
authorization of unit trust 单位信托的认可 !o1{. V9q  
authorized agent 指定代理人 =UE/GTbl  
authorized capital 法定资本  G?AZ%Yx  
authorized clerk 出市员 [p^N].K$  
authorized dealer 认可交易商 FAkjFgUJp  
authorized financial institution 认可财务机构 "7mYs)=  
authorized fund 认可基金 RB`Emp&T  
authorized fund house 获授权的基金公司；认可基金公司 GVP"~I~/:  
authorized institution 认可机构 ]r8t^b
qe  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *$~H
=4t  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 N}HQvlLkF9  
authorized insurer 获授权保险人；获认可承保人 $w4%JBZr  
authorized investment 特准投资项目 Cp` [0v~0  
authorized person 获授权人 W ZdEfY{  
authorized representative 获授权代表 %5Hsd  
authorized share capital 法定股本 \ 'G%%%;4  
automated quotation system 自动报价系统 #9M6 q  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^x-vOGlR  
自动交易系统〔香港期货交易所有限公司〕 uu@Y]0-  
automatic adjustment mechanism 自动调整机制 B8;jRY  
automatic adjustment system 自动调整系统 nk|j(D  
Automatic Clearing House 自动票据交换所 /n;Ll](ri  
automatic exchange rates accumulation system 自动化汇率累集系统 :34]}`-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `?r]OVe{y  
automatic teller machine [ATM] 自动柜员机 FKRO0%M4}Z  
autopay 自动转帐 #}*w &y  
available assets 可用资产 |h$*z9bsf  
available fiscal reserve 现存财政储备 KE!aa&g  
available profit 可用利润 qkVGa%^  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 PLD6Ug  
average 平均；平均数；海损 QW
z5iM  
average basic salary 平均基本薪金 a$H*C(wL  
average consumer expenditure 平均消费开支；一般消费开支 pESlBQ7{I  
average cost 平均成本 &/R`\(
hEA  
average cost of land production 增辟土地平均成本 -e0C Bp  
average daily turnover 平均每日成交额 &D0suK#  
average daily wage rate 平均每日工资率 ?0 93'lA  
average expenditure pattern 平均开支模式 ,WSK '  
average growth rate 平均增长率 r!:W-Y%&#  
average net fixed assets 固定资产平均净值 8|*#r[x  
average of relatives 相对价格平均数 Z^5j.d{e$  
average price 平均价格 k`FCyO  
average propensity to consume 平均消费倾向；一般消费倾向 feU]a5%XZ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 5mxHOtvtWM  
average rate 平均率 /J!C2  
average revenue 平均收入；平均收益 IA
_>x9 (~  
average stock 平均库存；平均存货 D#Fe\8!l  
average yearly rent 平均年租 V;0{o  
avoidance of double taxation 避免双重课税 aV"K%#N  
avoidance of tax 避税

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