一些有用的会计术语(也不知道发的地方对不对)A

A: /Y| <0tq  
A share Ａ股；甲类股份 |43Oc:Ah+  
abatement of tax 减税；减扣免税额 YH&0Vy#c$  
ABN AMRO Bank N.V. 荷兰银行 VRUA<x  
above-the-line expenditure 线上项目支出；经常预算支出 JC7:0A^  
above-the-line receipt 线上项目收入；经常预算收入 H)5"<=]  
ABSA Asia Limited 南非联合亚洲有限公司 ?F|F~A8dr  
absolute change 绝对数值变更 OOzXA%<%c  
absolute expenditure 实际开支 BKu<p<  
absolute guideline figure 绝对准则数字 ~P"o
_b6,k  
absolute interest 绝对权益 A#]78lR  
absolute order of discharge 绝对破产解除令 5PE}3he:  
absolute profit margin 绝对利润幅度 i_p-|I:hQ  
absolute value 实值；绝对值 _Pn 1n  
absolutely vested interest 绝对既得权益 :71St'  
absorbed cost 已吸收成本；已分摊成本 c=p!2jJ1K~  
absorption 吸收；分摊；合并 %ejq|i7  
absorption rate 吸收率；摊配率；分摊率 ccy q~  
ACB Finance Limited 亚洲商业财务有限公司 .v['INK9  
acceptable form of reciprocity 合理的互惠条件 o RK:{?Y  
acceptable rate 适当利率；适当汇率 %t]{C06w+{  
acceptance agreement 承兑协议 Z5[g[Q  
acceptance for honour 参加承兑
Ce} m_  
acceptor 承兑人；接受人；受票人 Uf~5Fc1d =  
acceptor for honour 参加承兑人 LB^xdMXi  
accident insurance 意外保险 MZ>Q Rf  
Accident Insurance Association of Hong Kong 香港意外保险公会 jH37{S-  
accident insurance scheme 意外保险计划 eCG{KCM~_Z  
accident year basis 意外年度基准 mnU8i=v0A  
accommodation 通融；贷款 p+${_w>pl{  
accommodation bill 通融票据；空头票据 X5=I{eY}  
accommodation party 汇票代发人 fPG3$<Zr  
account balance 帐户余额；帐户结余 h79~d%-  
account book 帐簿 .L.9e#?3  
account collected in advance 预收款项 iK8jX?  
account current book 往来帐簿 [ic%ZoZ_  
account of after-acquired property 事后取得的财产报告 5JS*6|IbD{  
account of defaulter 拖欠帐目 2fP;>0?  
account payable 应付帐款 1eI_F8I U  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @su!9]o  
account receivable 应收帐款 l$m}aQ%h  
account receivable report 应收帐款报表 7hT@,|(j  
account statement 结单；帐单；会计财务报表 NdC5w-WY  
account title 帐户名称；会计科目 T `o
[whr  
accountant's report 会计师报告 ~gg&G~ET  
Accountant's Report Rules 会计师报告规则 gq~"Z[T  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =0SJf 3  
Accounting Arrangements 《会计安排》 j2mMm/kq\  
accounting basis 会计基础 Qki
? >j"  
accounting by Official Receiver 破产管理署署长呈交的帐目 I 1Yr{(ho  
Accounting Circular 《会计通告》 Nr`v|_U  
accounting class 会计类别 @IOl0db  
accounting date 记帐日期；会计结算日期 i\=I` Yn+  
accounting for money 款项核算  I^G6aw  
Accounting Officer 会计主任 @QF;m  
accounting period 会计报告期；会计期 Q|G|5X  
accounting policy 会计政策；会计方针 `)TgGny01  
accounting practice 会计惯例 $}=r45e0K  
accounting principle 会计准则 M%7|7V<o)^  
accounting record 会计记录 AsI.8"
 
accounting report 会计报告 JI/iq  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6#HnA"I2n  
Accounting Society of China 中国会计学会 N3wy][bo  
accounting statement 会计报表 hz5t/
E  
accounting system 会计制度；会计系统 Q<(aU{  
accounting transaction 会计事项；帐务交易 SZvC4lOn#  
accounting treatment 会计处理 GZm=>!T  
accounting year 会计年度 DH:9iX'  
accretion 增值；添加 Ti>}To}B5  
accrual 应计项目；应累算数目 Ho $+[K  
accrual basis 应计制；权责发生制 kH4m6p  
accrual basis accounting 应计制会计；权责发生制会计 fr&p0)85>B  
accrue 应累算；应计 j_S3<wEJ  
accrued benefit 应累算利益 *E-MJCv  
accrued charges 应计费用 =FfR?6 ~  
accrued cumulative preference share dividend 应累算的累积优先股股息 W3n[qVZIC  
accrued expenses 应累算费用 <]*Jhnx/  
accrued interest payable 应付利息；应计未付利息 \8USFN~(Y  
accrued interest receivable 应收利息；应计未收利息 Is9.A_0h  
accrued right 累算权益 38%"#T3#  
accruing profit 应累算的利润 CiTWjE?|7  
accumulated fiscal reserve 累积财政储备 9fsc>9  
accumulated profit 累积利润；滚存溢利 Z 4c^6v  
accumulated reserve 累积储备 ^1Bk*?Yx\x  
accumulation of surplus income 累积收益盈余 n%!50E6*:  
acquired assets 既得资产 juxAyds  
acquisition 收购；购置；取得 .`oKd@I*"  
acquisition cost 购置成本 (Z8wMy&:  
acquisition expenses 购置费用 ed#>q;jX  
acquisition of 100% interest 收购全部股权 ?<^^.Si  
acquisition of control 取得控制权 7mL1$i6=  
acquisition of fixed assets 购置固定资产 aj-:JTf  
acquisition of shell “买壳” .GWN~iR(  
acquisition price 收购价 Hio+k^  
act of God 天灾 M{p9b E[j  
acting partner 执事合伙人 S(lqj6aa}  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ""h%RhcZ\  
active partner 积极参与的合伙人 qBZ;S3  
active trading 交投活跃 JvS ~.g1  
actual circulation 实际流通 KVoM\ttP  
actual cost 实际成本 AOx8OiqE:  
actual expenditure 实际开支；实际支出 'Y]<1M>.g  
actual income 实际入息；实际收入；实际收益 n,{  
actual market 现货市场 ${`q
!  
actual price 现货价；实际价格 &?k`rF9  
actual profit 实际利润 ){w!<Lb  
actual quotation 实盘；实际价位；实际报价 a&[>kO  
actual year basis 按实际年度计算 ]NKz5[9D  
actuals 实货 y|3!E>Up  
actuarial investigation 精算调查 Pt'=_^Io  
actuarial principle 精算原则 2L=(-CH9]  
actuarial report 精算师报告 \!k\%j9  
Actuarial Society of Hong Kong 香港精算学会 A@reIt  
actuarial valuation 精算师估值 ?28)l 4 Ml  
actuary 精算师 In*0.   
ad referendum agreement 暂定协议；有待覆核的协定 {fMo#`9=  
ad valorem duty 从价税；按值征税 Z1wfy\9c8  
ad valorem duty system 从价税制 Vc+~yh.)  
ad valorem fee 从价费 ]Nue1xV_  
ad valorem tariff 从价关税 i'}"5O+  
additional allowance 额外免税额 N5b&tJbM0  
additional amount for unexpired risk 未过期风险的额外款额 N8X)/W  
additional assessable profit 补加应评税利润 TBgiA}|\D  
additional assessment 补加评税 fqn;,!D?9  
additional commitment 额外承担 N<QLvZh  
additional commitment vote 额外承担拨款 WrR8TYq9D]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {(h!JeQ  
additional dependent parent allowance 供养父母额外免税额 7*4i0{]  
additional provision 额外拨款 5,R<9FjW  
additional stamp duty 附加印花税 x(rl|o  
additional tax 补加税罚款；补加税款 
GD!!xt  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 !X=
93%  
adjudged bankrupt 被裁定破产 t`1~5#?Du(  
adjudicated bankrupt 裁定破产人 oOGFg3X  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 u3HaWf3  
adjudication of bankruptcy 裁定破产；宣告破产 Apkb!"}>  
adjudication of insolvency 裁定无力偿还债务 ~-~iCIaTb  
adjusted actual 经调整的实数；调整后的实数 (AHTv8  
adjusted current assets 经调整的流动资产；调整后的流动资产 #c-Jo[%G  
adjusted figure 经调整的数字；调整后的数额 q\Z9.T+Qo  
adjusted liabilities 经调整的负债；调整后的负债 %@%~<U)W  
adjusted loss 经调整的亏损；调整后的亏损 ;!EEzR.  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ppO!v?  
adjusted profit 经调整的利润；调整后的利润 *k0;R[IAV  
adjusted surplus 经调整的盈余额；调整后的盈余额 c32"$g  
adjusted value 经调整的价值；调整后的价值 A \Z_br  
adjustment 调整；修订；理算〔保险〕 G ahY+$L,  
adjustment centre 调剂中心 c43&[xPLz  
adjustment lag 调整过程的时间差距；调整时差 q4Y'yp`?K;  
adjustment mechanism 调整机制 UO-,A j*wW  
adjustment of loss 亏损调整 axv-UdE;  
adjustment process 调整过程；调整程序 "rw'mogRL  
adjustment range 调整幅度 7QaZ|\c  
administered exchange rate 受管制汇率 A$TFa:O|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Q|Nw @7$`  
administration expenses 行政费用 p(A[ah_  
administration fee 手续费；行政费 r6kQMFA  
administration in bankruptcy 破产管理 $ccCI \  
administration order 遗产管理令 +sXnC
\  
administrator 管理人；遗产管理人 07Oagq(  
administrator of the estate 遗产管理人 ]jV1/vJ-!  
admission of debt 债项承认书 u<HJFGLzI  
admission of proof 接纳债权证明 [LSs|f  
advance 放贷款项；垫付款项；预支款项；预付款项 qtp-w\#S$  
advance account 暂支帐目；预付款帐户 C(}Kfi@6N  
advance compensation 预付补偿金 n'@XgUI,  
advance from shareholder 股东垫款 Ky{C;7X  
advance pending reimbursement 预支以待日后付还 ~P9^4  
advanced economy 先进经济体系 x8&~  
advancement 预付；预付财产 O! w&3 p  
advances warrant 垫款令 ?$b*)<  
advancing 贷出 7[8d-Sf24{  
adverse balance 逆差 g]._J  
adverse exchange 逆汇 5~"m$/yE  
advertisement addressed to shareholders 在报章刊登的致股东通告 P2 +^7x?  
advice for collection 托收通知书 xic&m5j m  
advice of drawing 提款通知书；汇票通知书 Q5;EQ.#  
advice of payment 付款通知 ?<soX8_1  
Advisory Committee [Securities and Futures Commission] L(BL_  
谘询委员会〔证券及期货事务监察委员会〕 5 Praj  
Advisory Committee on Diversification 经济多元化谘询委员会 >F/5`=/'h  
affidavit 誓章；遗产申报誓章 j7C&&G q  
affidavit of no receipt 述明无收款的誓章 g+=f=5I3  
affiliate 联号；联营公司；附属公司 @T{I;8S  
affiliated company 附属公司；联号；联营公司 2X=*;r"{J  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 i\\,Z L  
affordability 负担能力 MUp{2_RA  
African Development Bank [AfDB] 非洲开发银行 iRL|u~bj  
after-acquired property 事后取得的财产 q)]S:$?BT  
after-hours dealing 市后交易 @oFuX.  
after-tax profit 税后盈利；税后利润；税后溢利 ] -G~  
agency agreement 代理协议 gR k+KGKn<  
agency expenses 代理机构的开支 _"qX6Jc  
agency fee 代理费 *w1R>  
Agency Law 《代理法》 M532>+A]Za  
agent 代理人；承销人 *)i+c{~  
agent of company 公司代理人 HE3x0H}o>  
agent's fee 代理人费；经纪费 BR0P :h  
aggregate 总计；总数；总体数字 lAx8m't}6  
aggregate amount 总款额；总额 TzsNhrU{  
aggregate assets and liabilities 总体资产与负债 k7bfgb{  
aggregate at constant price 按固定价格计算的总体数字 BEii:05  
aggregate demand 总需求 !:|D[1m  
aggregate gross position 总持仓量 S&~;l/  
aggregate limit 总限额 @|9V]bk  
aggregate of salaries tax 合计薪俸税 7XiR)jYo*  
aggregate performance 总体表现；总体业绩 &fwb?Vn4  
aggregate supply 总体供应 2tdr1+U?g  
aggregate surplus 总盈余 AO0aOX8_+D  
aggregate total 整体总额 tR-rW)0K3Q  
aggregate value 总值；合计价值 =bb)B(  
aggregated basis 合计基准 Fx@@.O6  
aggregated net chargeable income 合计应课税入息实额 .4,l0Nn`W  
aggregation 合并计算；合计；总和 3d>xg%?  
aggregation of incomes of husband and wife 夫妇入息合并计算 S{)'1J_0  
aggregation of property 财产的总和 q6V\n:hKV  
agio 差价；贴水 q]z%<`.9*  
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》 9'h4QF+Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment U9yR~pw  
《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》 x5!lnN,#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment J ?H|"  
《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》 zvh&o*\2<d  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment $lAhKpdlW  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 (\$=+' hy  
agreement for a settlement 授产协议 F0+@FS0  
agreement for assignment 转让协议 bOdyrynh  
agreement for sale 售卖协议；买卖协议 %hb!1I  
agreement for sale and purchase 买卖协议 RhumNP<M  
agreement for the payment of interest 支付利息协议 Ec|5'Kz]  
agreement for the repayment of money 还款协议 r`d.Wy Zj  
agreement of reinsurance 再保险协议 OeY+Yt0  
Agricultural Bank of China 中国农业银行 Z~ {[YsG  
air passenger departure tax 飞机乘客离境税 R>`TV(W`9  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 r!O4]j_3  
airport tax 机场税 ;O *o  
alcohol duty 酒精税 GZNfx8zsY+  
alienation 让与；让渡；转让 Dq~D4
|  
alimony 生活费；赡养费 !\N|$-M  
All Ordinaries Index [AOI] 所有普通股指数 mX QVL.P\  
all risks 全险；综合险 -hpMd/F
 
All Sales Record for Stock Market 《股票市场成交报告》 >[TJ-%V>oR  
Allied Capital Resources Limited 新联财务有限公司 (Qz| N  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 o`ijdg!5qG  
allocation letter 拨款信件
g+92}$_  
allocation of fund 分配款项；预留款项 ~JxAo\2i  
allocation of profit 利润分配；溢利分配 jRo4+8  
allocation warrant 拨款令 Km,:7#aV  
allotment 分配；配股 `1)n2<B  
allotment notice 股份配售通知；配股通知 naW
W i]9  
allotment of shares 股份分配 73'.TReK  
allowable 可获宽免；免税的 'Lv>!s 7  
allowable business loss 可扣除的营业亏损 +G<9|-  
allowable expenses 可扣税的支出 \j3XT}  
allowance 免税额；津贴；备抵；准备金 >Y[nU~w  
allowance for debts 债项的免税额 B3iU#  
allowance for depreciation by wear and tear 耗损折旧免税额 4|DGQ  
allowance for funeral expenses 殡殓费的免税额 vd!|k5t[d  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qox31pnS  
allowance for repairs and outgoings 修葺及支出方面的免税额 \Dn an5H/  
allowance to debtor 给债务人的津贴 %.;`0}b  
alteration of capital 资本更改 zWEt< `1M  
alternate trustee 候补受托人 {`CmE/`{  
amalgamation 合并 \%011I4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qT+:oMrTSm  
ambit of charges 征税范围；收费范围 60&4?<lR4  
amended valuation 经修订的估值 dk4|*
l-  
American Commodities Exchange 美国商品交易所
] cY  
American Express Bank Limited 美国运通银行 7ZRLSq'S  
American Stock Exchange 美国证券交易所 _f5n t:-  
amortization 摊销 J`4{O:{4  
amount due from banks 存放银行同业的款项 X:Z*7P/  
amount due from banks abroad 存放海外银行同业的款项 V57tn6>b  
amount due from holding companies 控股公司欠款 &fYV FRVkq  
amount due from local banks 存放本港银行同业的款项 #GT4/Ej}W  
amount due to banks 银行同业的存款 &DgJu.  
amount due to banks abroad 海外银行同业的存款 V[N4 {c  
amount due to holding companies 控股公司存款 l&1R`gcW  
amount due to local banks 本港银行同业的存款 8h| 9;%  
amount due to outport banks 外埠银行同业的存款 )w3HC($g  
amount for note issue 发行纸币的款额 -^%YrWgd?  
amount of bond 担保契据的款额 XKq}^M&gy  
amount of consideration 代价款额 jvfQG:F }  
amount of contribution 供款数额 urK[v  
amount of indebtedness 负债款额 4BgrG[l)  
amount of principal of the loan 贷款本金额 ;_vo2zl1  
amount of rates chargeable 应征差饷数额 R8<'m
 
amount of share capital 股本额 =`MU*Arcs[  
amount of sums assured 承保款额 ,:1_I`d>#X  
amount of variation 变动幅度 g`BtG  
amount of vote 拨款数额 pZv>{=2hOS  
amount payable 应付款额 };=44E'7  
amount receivable 应收款额 >^fkHbgNQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  ,m-/R  
analysis 分析 )HN,Az"  
ancillary risk 附属风险 ~HH6=qjU)  
annual account 周年帐目；周年帐目报表；年度决算；年结 )D1=jD(  
annual accounting date 年结日期 ,B=;NKo  
annual allowance 每年免税额；年积金；年度津贴；年津 (;o/2Q?  
annual balance 年度余额 L93KsI  
annual disposable income 每年可动用收入 X^;LiwQv  
annual estimates 周年预算 zz1e)W/  
annual fee 年费 [Q=NGHB1/  
annual general meeting 周年大会 yj48GQP]  
annual growth rate 年增率；每年增长率 If*t$f>y4N  
annual long-term supplement 长期个案每年补助金 g^dPAjPQ  
annual pensionable emolument 可供计算退休金的年薪 .;&1"b8G  
annual report 年报 Jm l4EW7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 (IY=x{b  
annual return 周年报表；周年申报表；每年报税表格 *75?%l  
Annual Return Rules 《周年报表规则》 ))qOsphN  
annual review of consumer prices 每年消费物价回顾 s}pn5zMp:8  
annual roll-forward basis 逐年延展方式 ~A5MzrvIO2  
annual salary 年薪 ^l(Kj3gM  
annual statement 年度报表；年度决算表 wwtk6;8@  
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
</OZ,3J=  
annuitant 年金受益人 RI q9wD}4(  
annuity 年金 $O/@bh1@p  
annuity contract 年金合约 \!["U`\.K  
annuity on human life 人寿年金 ,%FBELqOW  
antecedent debt 先前的债项 )fo9Qwe  
ante-dated cheque 倒填日期支票 1~HR;cTv=  
anticipated expenditure 预期开支 -m.SN>V  
anticipated net profit 预期纯利 z&6TdwhV  
anticipated revenue 预期收入 n2JwZ?  
anti-inflation measure 反通货膨胀措施
BWbM$@'x  
anti-inflationary stance 反通货膨胀立场 g`}+K U  
apparent deficit 表面赤字 _p~lL<q-K[  
apparent financial solvency 表面偿债能力 -2dk8]KB]  
apparent partner 表面合伙人 P1Z+XRWOM  
application for personal assessment 个人入息课税申请书 ?>_[hZ  
application of fund 资金应用 %z(nZ%,Z  
application to release as liquidator and to destruct the books of accounts and documents h7( R/Rf  
申请免除清盘人职务及毁灭帐簿与文件 y3 R+060\3  
appointed actuary 委任精算师 AC$:.KLI  
appointed auditor 委任核数师；委任审计师 .5',w"R  
appointed trustee 委任的受托人 J1?)z+t9~  
appointer 委任人 ` R;6]/I?  
apportioned pro rata 按比例分摊 eJ+uP,$  
apportionment 分配；分摊 d8|bO#a%9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5s >UM@})  
apportionment formula 分摊方程式 zF6]2Y?k%  
apportionment of estate duty 遗产税的分摊 _oB!-#  
appraisal 估价；评估 Hq{i-z+  
appreciable growth 可观增长 yX}riXe
  
appreciable impact 显着影响 36<PI'l#~  
appreciable increase 可观增长 !z !R)6  
appreciation 增值；升值 ;$Eg
4uX  
appreciation against other currencies 相对其他货币升值 0u]!C"VX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *LTFDC  
appreciation tax 增值税 ,~@Nhd~k  
appropriation 拨款；拨用；拨付 X  8V^  
appropriation account 拨款帐目 *Txt`z[|  
Appropriation Bill 拨款法案 ?I6us X9$  
appropriation-in-aid system 补助拨款办法 nMK,g>wp  
approved assets 核准资产 e5!LbsJv  
approved basket stock 认可一篮子证券 TwlrncK*  
approved budget 核准预算 t,mD{ENm&  
approved charitable donation 认可慈善捐款 =tJ}itcJ'  
approved charitable institution 认可慈善机构 Pd99vq/  
approved currency 核准货币；认可货币 }{J5)\s9  
approved estimates 核准预算 E,]G Ek  
approved estimates of expenditure 核准开支预算 RJ ,a}w[9  
approved overseas insurer 核准海外保险人 XY[uyR4Z  
approved overseas trust company 核准海外信托公司 nM+(  
approved pooled investment fund 核准汇集投资基金 J2"n:  
approved provident fund scheme 认可公积金计划 6!|-,t><  
approved provision 核准拨款 X~DI d  
approved redeemable share 核准可赎回股份 r sf +dC  
approved regional stock 认可地区性证券 5",@!1ju  
approved retirement scheme 认可退休金计划 tpJe1J<  
approved subordinated loan 核准附属贷款 !
ejLqb  
arbitrage 套戥；套汇；套利 _b+=q:$/  
arbitrageur 套戥者；套汇者 <,%qt_ !  
arbitrary amount 临时款项 i1qhe?5  
arrangement 措施；安排；协定 >4gGb)  
arrears 欠款 |IbCN  
arrears of pay 欠付薪酬 K,7IBv,B[  
arrears of revenue 逾期未收税款；逾期未收的帐项 ]] R*sd*  
articles of association 组织章程；组织细则；组织章程细则 xn49[T  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 nE!h&}(  
ascertainment of profit 确定利润 g$c\(isY;  
"Asia Clear" “亚洲结算系统” ,J|8P{ZO  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 86c@Kk7z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 f%Y'7~9bA  
Asian Development Fund [ADF] 亚洲发展基金 teO%w9ByY  
Asian dollar bond 亚洲美元债券 c2aX_ "  
Asian dollar market 亚洲美元市场 =2[5g!qX  
Asian dollar rate 亚洲美元利率 K !&{k94  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 %?gh;? GD  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 | |=q"h3(  
asked price 沽盘；喊价；索价；卖方报价 ')kn  
assessable income 应评税入息 b5kw*h+/'h  
assessable loss 应评税亏损 T%   
assessable profit 应评税利润 dg9 DBn#  
assessable value 应评税值 Z5lE*z  
assessed profit 估定利润 ZJCD)?]=3  
assessed value 经评估价值 !;";L5()  
assessment 评税；评定；估价；评税单 y8=(k}=3  
assessment number 评税编号；估价编号 !a"RHg:HO  
assessment of additional tax 补加税评税 V=)0{7-9  
assessment of performance 业绩评估；实绩评价 %d<uOCf\Q  
Assessor 评税主任 ][ri A  
asset price bubbles 资产价格泡沫 %UEV['=  
asset-backed securities 具资产保证的证券 a2l\B~n  
assets accretion 资产增值 g3r4>SA  
assets and liabilities 资产与负债 8!a6)Zeux  
assets betterment statement 资产递增表；资产改进表 Q;m:o8Q5  
assets lending 实物放款；有抵押贷款 #/u%sX`#y  
assets of the company passing on the death 死者去世时转移的公司资产 &/K:zWk3mx  
assets pledged as security for liabilities 用作负债抵押的资产 7X\azL  
assets portfolio 资产投资组合 !&f(Xs  
assets price 资产价格 vYT%e:8)q  
assets quality 资产质素 q8U*  
assets realization 资产变现 RP}.Ei  
assets refinancing arrangement 资产再集资安排 ?]i.Zi\[f  
assets securitization 资产证券化 so~vnSQ!x  
assets situated outside Hong Kong 在香港以外地方的资产 4CR.=  
assets stripping 削减资产；拆卖资产 qd@x#"qT  
assets value 资产值 mez )G|  
assignee 承让人 [ugBVnma  
assignment 转让；转让书；转让契 fmuAX w>  
assignment of interest 权益转让 !+qy~h  
assignment of letters patent and trade mark 专利证书及商标转让 b2x8t7%O  
assignment of property 物业转让；物业转让书 FBn`sS8hH  
assignment right 转让权 Ep/kb-~-  
assignor 转让人 [nQ<pTg~r  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 N1
dp%b9W(  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 9cJzL"yi  
associate member 附属会员 y'ZRoakz)  
associated body corporate 相联法人团体 u="VJ3
 
associated company 相联公司；联属公司 9EryHV|  
associated corporation 相联法团 y/!h.[  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] $tGk,.#j  
公认会计师公会〔英国〕 C
]22 [v4  
Association of Futures Exchange Brokers 香港期货经纪协会 x.Sq2rw]V  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 SDY!!.  
association of underwriters 承保人组织 qPJU}(9#B  
assumption of control 接管 SiN22k+  
assurance 担保；保险；转易；转易书 QfI=  
assurance of interest 权益的转易 8mM^wT  
at 19XX price 按一九ＸＸ年价格计算 1BQB8i-,  
at a discount 按赔价计算；按贴水价格计算；打折扣 cN/8b0C  
at a premium 按溢价计算；按升水价格计算 cTy;?
(E  
at call 通知付款；按通知 }R.<\  
at constant market price 按固定市价计算 RS'%;B-)  
at constant price 按固定价格计算 &|t*9D  
at cost 按成本计算 9~8UG (  
at current market price 按当时市价计算；按现时市价计算 j5lSu~  
at current price 按当时价格计算；按现时价格计算 P I gbeP  
at factor cost 按要素成本计算；按生产要素成本计算 Ra\>^W6z  
at money-of-the-day price 按付款当日价格计算 tvH{[e$  
at or better 按指定或较佳价位〔买卖指令〕 X{SD3j=G#  
at par 按面值计算；平价 /b*VFA/75  
at sight 见票即付 6qsT/  
at the close 按收市盘 JJL#Y  
at the opening 按开市盘 h=uv4&  
attestation 见证；见证条款 G813NoS o  
at-the-money option 平价期权 l1X&Nw1W  
attorney 受权人；受托代表人 <mE)&7C  
attornment 新拥有人承认书 -V Rby  
attributable profit 可归属利润 t/?x#X  
attributable share value 可归属股份价值 VG
LE5lP X  
Auckland Stock Exchange 奥克兰证券交易所 (h
NSzG\  
auction 拍卖 _<?lP$Xr  
auctioneer 拍卖商 +" 4E:9P?  
audit 审计；核数 %T3
L-{s5  
Audit Commission 审计署 AplXl=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] vh8{*9+  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 qq0bIfF\4  
audit review 帐目审查 ^MPl wx  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 w!{g^*R+!  
audited account 审计帐目；经审计的帐目 v1h*/#  
audited annual account 经审计的周年帐目 K8 Y/sHl  
audited balance sheet 经审计的资产负债表 Xj:?V;  
auditor 核数师；核数主任；审计师 Ip}(!D|  
auditor's certificate 核数师证明书；审计师证明书 Yrb[:;Y  
auditor's report 核数师报告；审计师报告 a=LjFpv/]  
Aussie bond 澳元债券 rYI9?q  
austerity budget 紧缩预算 ^:Vwblv(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 t\2Lo7[Pu  
Australia All Ordinaries Index 澳洲所有普通股票指数 # [c`]v  
Australian Dollar [AUD] 澳元 ;IX3w:Aw  
Australian Options Market 澳大利亚期权市场 SWujj,-[  
Australian Securities Commission 澳洲证券事务监察委员会 q.L0rY!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 o g.LD7&/  
Australian Stock Exchange 澳大利亚证券交易所 Yc+0OBH[  
Austrian Schilling [ATS] 奥地利先令 SOo/~giz|  
authentication 认证；鉴证 C!N&uNp@s  
authority to purchase 委托购买证；委购书 f]F]wg\_f  
authorization 认可；核准；授权；授权书 bg$df 0  
authorization by direction 指示授权 Z{/0P  
authorization by instruction 指令授权 sMh3IL9(*  
authorization by warrant 令状授权 v@bs4E46e  
authorization of unit trust 单位信托的认可 a}l^+  
authorized agent 指定代理人 \]  
authorized capital 法定资本 1=C>S2q  
authorized clerk 出市员 Z IfhC'  
authorized dealer 认可交易商 ,]e!OZ[$m  
authorized financial institution 认可财务机构 #7OUqp
 
authorized fund 认可基金 3^kZydZCN  
authorized fund house 获授权的基金公司；认可基金公司 7<&
CN0&  
authorized institution 认可机构 |n-NK&Y(o  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 xmz83Ll9  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 S[!-M\b  
authorized insurer 获授权保险人；获认可承保人 VIo %((  
authorized investment 特准投资项目 :5?g<@  
authorized person 获授权人 >U@7xeK  
authorized representative 获授权代表 A@^e4\  
authorized share capital 法定股本 /I~iUND"G  
automated quotation system 自动报价系统 @A(*&PU>j  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] cPe0o'`[  
自动交易系统〔香港期货交易所有限公司〕 =>".  
automatic adjustment mechanism 自动调整机制 8/Z  
automatic adjustment system 自动调整系统 Nq>74q]}n8  
Automatic Clearing House 自动票据交换所 Ct[{>asun  
automatic exchange rates accumulation system 自动化汇率累集系统 ^S*~<0NQ'  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 aNgaV$|2a  
automatic teller machine [ATM] 自动柜员机 E )D*~2o/  
autopay 自动转帐 l ,0]iVJ  
available assets 可用资产 pv%UsbY  
available fiscal reserve 现存财政储备 e2|2$|  
available profit 可用利润 f1F#U@U  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 $5aRu,  
average 平均；平均数；海损 \gferWm  
average basic salary 平均基本薪金 TqK`X#Zq  
average consumer expenditure 平均消费开支；一般消费开支 w|?<;+  
average cost 平均成本 1MI/:vy-  
average cost of land production 增辟土地平均成本 R.Xh&@f`  
average daily turnover 平均每日成交额 (Nd5VuI  
average daily wage rate 平均每日工资率 DYlu`j_ux  
average expenditure pattern 平均开支模式 "`Q~rjc$2  
average growth rate 平均增长率 Q:$<`K4)  
average net fixed assets 固定资产平均净值 qn}w]yGW  
average of relatives 相对价格平均数 p(/PG+  
average price 平均价格 YUdCrb9F  
average propensity to consume 平均消费倾向；一般消费倾向 der'<Q.U:k  
average propensity to save 平均储蓄倾向；一般储蓄倾向 "\bbe@  
average rate 平均率 *"#62U6  
average revenue 平均收入；平均收益 FCxLL"))  
average stock 平均库存；平均存货 9:N@+;|T  
average yearly rent 平均年租 F)KUup)gc  
avoidance of double taxation 避免双重课税 9u";%5 4  
avoidance of tax 避税

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