一些有用的会计术语(也不知道发的地方对不对)A

A: )%I2#Q"Nt-  
A share Ａ股；甲类股份 Z_Qs^e$  
abatement of tax 减税；减扣免税额 /I(IT=kp  
ABN AMRO Bank N.V. 荷兰银行 LB1LQ0M  
above-the-line expenditure 线上项目支出；经常预算支出 PRg^E4  
above-the-line receipt 线上项目收入；经常预算收入 ~bC{
R&p  
ABSA Asia Limited 南非联合亚洲有限公司 u_shC"X:  
absolute change 绝对数值变更 TCWy^8LA  
absolute expenditure 实际开支 ;EDc1:  
absolute guideline figure 绝对准则数字 -{n2^vvF  
absolute interest 绝对权益 pUi|&F K">  
absolute order of discharge 绝对破产解除令 L|A}A[P  
absolute profit margin 绝对利润幅度 d e)7_pCF|  
absolute value 实值；绝对值 ji9 (!G  
absolutely vested interest 绝对既得权益 Sc#B-4m  
absorbed cost 已吸收成本；已分摊成本 
|*W_  
absorption 吸收；分摊；合并 g<(3wL,"  
absorption rate 吸收率；摊配率；分摊率 [$:M/5y9  
ACB Finance Limited 亚洲商业财务有限公司 &3~lZa;D  
acceptable form of reciprocity 合理的互惠条件 BWRAz*V  
acceptable rate 适当利率；适当汇率 oe$&X&  
acceptance agreement 承兑协议 n@>h"(@i  
acceptance for honour 参加承兑 sxc^n aK0  
acceptor 承兑人；接受人；受票人 S5'ZKk  
acceptor for honour 参加承兑人 B /q/6Pp  
accident insurance 意外保险 jd ]$U_U(  
Accident Insurance Association of Hong Kong 香港意外保险公会 %c:v70*h=  
accident insurance scheme 意外保险计划 742sqHx  
accident year basis 意外年度基准 NX.%Rj*  
accommodation 通融；贷款  =ie8{j2:  
accommodation bill 通融票据；空头票据 NEp )V'  
accommodation party 汇票代发人 YvA@I|..~  
account balance 帐户余额；帐户结余 A)v! {  
account book 帐簿 o\<m99Ub  
account collected in advance 预收款项 GY%^!r  
account current book 往来帐簿 ^jY/w>UdH  
account of after-acquired property 事后取得的财产报告 kHMD5Q  
account of defaulter 拖欠帐目 $FR1^|P/G  
account payable 应付帐款 5@c/,6l  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }MU}-6  
account receivable 应收帐款 Z!#n55|  
account receivable report 应收帐款报表 3QM;K^$  
account statement 结单；帐单；会计财务报表 I'sq0
^
  
account title 帐户名称；会计科目 Z:_ wE62'  
accountant's report 会计师报告 o}^/Km+t  
Accountant's Report Rules 会计师报告规则 ={'*C7K)oK  
accounting and auditing procedure 会计与审计程序；会计与核数程序 b{+7sl  
Accounting Arrangements 《会计安排》 _T\/kJ)Q\  
accounting basis 会计基础 M8Tj;ATr  
accounting by Official Receiver 破产管理署署长呈交的帐目 Dq
xtc|vo  
Accounting Circular 《会计通告》 l rRRRR  
accounting class 会计类别 J]h
$4"  
accounting date 记帐日期；会计结算日期 Wb
)>APL  
accounting for money 款项核算 yLFZo"r  
Accounting Officer 会计主任 t 0 om
JP  
accounting period 会计报告期；会计期 ;7/ ;4Z  
accounting policy 会计政策；会计方针 J~jxmh  
accounting practice 会计惯例 l(Y U9dp  
accounting principle 会计准则 N*mm[F2+F  
accounting record 会计记录 _R/^P>Q?  
accounting report 会计报告 5>S=f{ghFw  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 KzgW+6*G  
Accounting Society of China 中国会计学会 f52*s#4}  
accounting statement 会计报表 hwD;1n  
accounting system 会计制度；会计系统 
D
A9-F  
accounting transaction 会计事项；帐务交易 4hQ.RO   
accounting treatment 会计处理 [\_#n5  
accounting year 会计年度 'nx";[6(  
accretion 增值；添加 'gD,HX  
accrual 应计项目；应累算数目 .,vF%pQ  
accrual basis 应计制；权责发生制 - WEEnwZ  
accrual basis accounting 应计制会计；权责发生制会计 C<G`wXlP|  
accrue 应累算；应计 e6 &-f  
accrued benefit 应累算利益 178u4$# b  
accrued charges 应计费用 eV"Za.a.  
accrued cumulative preference share dividend 应累算的累积优先股股息 iHYvH   
accrued expenses 应累算费用
)8,)&F  
accrued interest payable 应付利息；应计未付利息 P&g.%8b~84  
accrued interest receivable 应收利息；应计未收利息 Lh_Q@>k  
accrued right 累算权益 3Yb2p!o  
accruing profit 应累算的利润 B* hW  
accumulated fiscal reserve 累积财政储备 Zqp<8M2  
accumulated profit 累积利润；滚存溢利 /c4@QbB  
accumulated reserve 累积储备 XX9u%BZ~  
accumulation of surplus income 累积收益盈余 l)P~#G+C  
acquired assets 既得资产  MYk%p'  
acquisition 收购；购置；取得 Q($.s=&l;  
acquisition cost 购置成本 cD5^mxd%  
acquisition expenses 购置费用 w(6(Fze  
acquisition of 100% interest 收购全部股权 sM _m  
acquisition of control 取得控制权 K}KgCJ3  
acquisition of fixed assets 购置固定资产 um5n3=K  
acquisition of shell “买壳” G&DL)ePu]m  
acquisition price 收购价 m Bc2x8g)  
act of God 天灾 j~#nJI5]  
acting partner 执事合伙人 jn:9Cr,o;g  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }b$W+/M\  
active partner 积极参与的合伙人 FHv^^
u'@  
active trading 交投活跃 M[}aQWT$v  
actual circulation 实际流通 Z{p)rscX  
actual cost 实际成本 C%LXGMt  
actual expenditure 实际开支；实际支出 4xl}kmvv  
actual income 实际入息；实际收入；实际收益 ]hC6PKJU  
actual market 现货市场 muZ6}&4  
actual price 现货价；实际价格 a*T=;P3(I  
actual profit 实际利润 6 h%%?  
actual quotation 实盘；实际价位；实际报价 m,1Hlp  
actual year basis 按实际年度计算 g/_j"Nn  
actuals 实货 i p"LoCE  
actuarial investigation 精算调查 '^#=,+ A  
actuarial principle 精算原则 KJQW))%e  
actuarial report 精算师报告 =,HxtPJ  
Actuarial Society of Hong Kong 香港精算学会 XqxmvN  
actuarial valuation 精算师估值 OdWZYWj  
actuary 精算师 W_\~CntyZ  
ad referendum agreement 暂定协议；有待覆核的协定 N#!**Q 0  
ad valorem duty 从价税；按值征税 BnwYyh  
ad valorem duty system 从价税制 #@^mA{Dt5  
ad valorem fee 从价费 'G>gN
q
 
ad valorem tariff 从价关税 R/BW$4/E  
additional allowance 额外免税额 ,!i!q[YkL9  
additional amount for unexpired risk 未过期风险的额外款额 !STa}wl  
additional assessable profit 补加应评税利润 KbicP<  
additional assessment 补加评税 xoQ;fVNp  
additional commitment 额外承担 O_bgrXg6x  
additional commitment vote 额外承担拨款 uNoP8U%*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :rcohzfa  
additional dependent parent allowance 供养父母额外免税额 90rY:!e  
additional provision 额外拨款 )o[Jxu'  
additional stamp duty 附加印花税 5+yT{,(5  
additional tax 补加税罚款；补加税款 W, YYL(L  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 b>_eD-  
adjudged bankrupt 被裁定破产 |u5Xi5q.f  
adjudicated bankrupt 裁定破产人 T^F9A55y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 x } X1 O)  
adjudication of bankruptcy 裁定破产；宣告破产 '}pe$=  
adjudication of insolvency 裁定无力偿还债务 7!kbe2/]'  
adjusted actual 经调整的实数；调整后的实数 FM=-^l,  
adjusted current assets 经调整的流动资产；调整后的流动资产 fHc/5uYW  
adjusted figure 经调整的数字；调整后的数额 +ia N[F$  
adjusted liabilities 经调整的负债；调整后的负债 j7u\.xu9  
adjusted loss 经调整的亏损；调整后的亏损 J~=tR1k  
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 |on$)vm  
adjusted profit 经调整的利润；调整后的利润 78n`VmH~L  
adjusted surplus 经调整的盈余额；调整后的盈余额 jYJRG<*e  
adjusted value 经调整的价值；调整后的价值 *s[bq;$  
adjustment 调整；修订；理算〔保险〕 0n
('F  
adjustment centre 调剂中心 PYPDK*Ie  
adjustment lag 调整过程的时间差距；调整时差 iM'rl0  
adjustment mechanism 调整机制 iLR^V!  
adjustment of loss 亏损调整 cE SSSH!m  
adjustment process 调整过程；调整程序 SGK=WLGM
8  
adjustment range 调整幅度 ]Ac&h aAP  
administered exchange rate 受管制汇率 $1< ~J  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 c
*:H6(u  
administration expenses 行政费用 8*[Q{:'.  
administration fee 手续费；行政费 x}(p\Efx  
administration in bankruptcy 破产管理 #OE]'k Ss  
administration order 遗产管理令 tJgo%P1  
administrator 管理人；遗产管理人 WAWy3i  
administrator of the estate 遗产管理人 WiBO8N
,%`  
admission of debt 债项承认书 9EIOa/*  
admission of proof 接纳债权证明 klON6<w  
advance 放贷款项；垫付款项；预支款项；预付款项 %"{jNC?  
advance account 暂支帐目；预付款帐户 o n+:{ad  
advance compensation 预付补偿金 6Q}WX[| tQ  
advance from shareholder 股东垫款 v==]v2-  
advance pending reimbursement 预支以待日后付还 {L9WeosQ  
advanced economy 先进经济体系 J3P)oM[  
advancement 预付；预付财产 ;E0aTV)Zp  
advances warrant 垫款令 uFH ]w]X  
advancing 贷出 Q xg)Wb#  
adverse balance 逆差 @Fs2J_v  
adverse exchange 逆汇 NKJ+DD:
'  
advertisement addressed to shareholders 在报章刊登的致股东通告 Cg4l*"_  
advice for collection 托收通知书 OqNtTk+  
advice of drawing 提款通知书；汇票通知书 @GrQ/F7  
advice of payment 付款通知 .*_uXQ  
Advisory Committee [Securities and Futures Commission] ,rZp(moj  
谘询委员会〔证券及期货事务监察委员会〕 Q q7+_,w  
Advisory Committee on Diversification 经济多元化谘询委员会 `L#`WC@[o  
affidavit 誓章；遗产申报誓章 "S ~(|G  
affidavit of no receipt 述明无收款的誓章 XI"8d.VR  
affiliate 联号；联营公司；附属公司 $lYy`OuC  
affiliated company 附属公司；联号；联营公司 3|qT.QR`Z  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {6, l#z  
affordability 负担能力 AIK99  
African Development Bank [AfDB] 非洲开发银行 ~[H+,+XLY+  
after-acquired property 事后取得的财产 %hM8px4d  
after-hours dealing 市后交易 d=~-8]%\  
after-tax profit 税后盈利；税后利润；税后溢利 `<3xi9  
agency agreement 代理协议 Xe:gH.}  
agency expenses 代理机构的开支 >3\($<YDZM  
agency fee 代理费 Iq%f*Zm<  
Agency Law 《代理法》 g$P<`.  
agent 代理人；承销人 X4z6#S58  
agent of company 公司代理人 =mWr8p-H  
agent's fee 代理人费；经纪费 k.MAX8  
aggregate 总计；总数；总体数字 y8k*{1MuO  
aggregate amount 总款额；总额 { t1|6R0  
aggregate assets and liabilities 总体资产与负债 VP\'p1a  
aggregate at constant price 按固定价格计算的总体数字 |yT-N3H@  
aggregate demand 总需求 _pZaVx   
aggregate gross position 总持仓量 ja1WI  
aggregate limit 总限额 F[HMX4  
aggregate of salaries tax 合计薪俸税 1B#Z<p  
aggregate performance 总体表现；总体业绩 KOqp@K$  
aggregate supply 总体供应 Rfuq(DwD6  
aggregate surplus 总盈余 1>wQ&{  
aggregate total 整体总额 14LOeo5
O  
aggregate value 总值；合计价值 %n7mN])  
aggregated basis 合计基准 (Z
{&[h  
aggregated net chargeable income 合计应课税入息实额 FdZG%N>Z  
aggregation 合并计算；合计；总和 <R%]9#re  
aggregation of incomes of husband and wife 夫妇入息合并计算 Gs7#W:e7  
aggregation of property 财产的总和 |#x]FNg  
agio 差价；贴水 &t0toEj  
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》 2wKW17wj,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment D%k`udz<  
《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》 =%UX"K`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment GLIe8T*ht  
《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》 QL{{GQ_dn  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Ln2dD>{2  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Vu u2SS  
agreement for a settlement 授产协议  | D?lF  
agreement for assignment 转让协议 R,'` A.Kk  
agreement for sale 售卖协议；买卖协议 c(tX761qz  
agreement for sale and purchase 买卖协议 OB&l
q.r  
agreement for the payment of interest 支付利息协议 /'S@iq  
agreement for the repayment of money 还款协议 I,pI2  
agreement of reinsurance 再保险协议 68pB*(i  
Agricultural Bank of China 中国农业银行 k- ?:0  
air passenger departure tax 飞机乘客离境税 HU='Hk!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 v o9Fj  
airport tax 机场税 l-GQ AI8  
alcohol duty 酒精税 JkiMrpkuk  
alienation 让与；让渡；转让 H$j`75#u?-  
alimony 生活费；赡养费 'W>Zr}:  
All Ordinaries Index [AOI] 所有普通股指数 P%-@AmO^_  
all risks 全险；综合险 [nBd
q"K  
All Sales Record for Stock Market 《股票市场成交报告》 S<+/Ep 2  
Allied Capital Resources Limited 新联财务有限公司 D02_ Jrg  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 c,\!<4  
allocation letter 拨款信件 8LH"j(H  
allocation of fund 分配款项；预留款项 C6-71`C0  
allocation of profit 利润分配；溢利分配 ATdK)gG  
allocation warrant 拨款令 l_Ffbs_6t  
allotment 分配；配股 e=]>TeqG0  
allotment notice 股份配售通知；配股通知 &;D(VdSr9  
allotment of shares 股份分配 h.`U)6*?&N  
allowable 可获宽免；免税的 ?\e
q!bu  
allowable business loss 可扣除的营业亏损 `k>h2(@9S  
allowable expenses 可扣税的支出 Ckelr  
allowance 免税额；津贴；备抵；准备金 -@wnQ?  
allowance for debts 债项的免税额 mM&*_#( 6  
allowance for depreciation by wear and tear 耗损折旧免税额 ~;pv&s5}  
allowance for funeral expenses 殡殓费的免税额 R-8/BTls7  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2I2#o9(Ar  
allowance for repairs and outgoings 修葺及支出方面的免税额 vWM3JH~a6  
allowance to debtor 给债务人的津贴 6"d^4L?  
alteration of capital 资本更改 S @EkrC\4n  
alternate trustee 候补受托人 (Nky?*  
amalgamation 合并 -\.'WZo`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 J5J$qCJq  
ambit of charges 征税范围；收费范围 xKKR'v:o\  
amended valuation 经修订的估值 2(, `9  
American Commodities Exchange 美国商品交易所 qrFC4\q}  
American Express Bank Limited 美国运通银行 UHtxzp =[  
American Stock Exchange 美国证券交易所 q 16jL,i  
amortization 摊销 I1H} 5bf3  
amount due from banks 存放银行同业的款项 A1zqm_X5)P  
amount due from banks abroad 存放海外银行同业的款项 1-Fz#v7p  
amount due from holding companies 控股公司欠款 rb/m;8v>  
amount due from local banks 存放本港银行同业的款项 ,@_$acm  
amount due to banks 银行同业的存款 QFI8|i@  
amount due to banks abroad 海外银行同业的存款 Pgy&/-u  
amount due to holding companies 控股公司存款 )-_NtMr~`!  
amount due to local banks 本港银行同业的存款 a:PS}_.  
amount due to outport banks 外埠银行同业的存款 @$5GxIw<l  
amount for note issue 发行纸币的款额 > n~l\ fC  
amount of bond 担保契据的款额 /
\%K7\  
amount of consideration 代价款额 YU89m7cc'  
amount of contribution 供款数额 He)<S?X-6  
amount of indebtedness 负债款额 |P_\l,f8`  
amount of principal of the loan 贷款本金额 [TZlvX(E  
amount of rates chargeable 应征差饷数额 %SRUHx[D  
amount of share capital 股本额 d9zI A6y  
amount of sums assured 承保款额 OIF0X!  
amount of variation 变动幅度 Q0K4_iN)&  
amount of vote 拨款数额 VrF(0,-Z`3  
amount payable 应付款额 ?|8QL9Q"|  
amount receivable 应收款额 &^ sgR$m  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s!\uR.
  
analysis 分析 }+[H~8)5  
ancillary risk 附属风险 `U4R% qhWA  
annual account 周年帐目；周年帐目报表；年度决算；年结 P@Wi^s
vj
 
annual accounting date 年结日期 W;]*&P[[   
annual allowance 每年免税额；年积金；年度津贴；年津 Y[A
L!h  
annual balance 年度余额 u,:GJU  
annual disposable income 每年可动用收入 v535LwFW  
annual estimates 周年预算 Do7&OBI~  
annual fee 年费 Azx4+`!-  
annual general meeting 周年大会 Le9^,B@Pb  
annual growth rate 年增率；每年增长率 aU]A#g   
annual long-term supplement 长期个案每年补助金 DLYk#d: q?  
annual pensionable emolument 可供计算退休金的年薪 =J0X{Ovn4z  
annual report 年报
PaF`dnJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 AZ)H/#b
e  
annual return 周年报表；周年申报表；每年报税表格 7|6uY  
Annual Return Rules 《周年报表规则》 TIg3'au  
annual review of consumer prices 每年消费物价回顾 i,R<`K0  
annual roll-forward basis 逐年延展方式  5;+OpB  
annual salary 年薪 w/r wE  
annual statement 年度报表；年度决算表 .__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 ]KfjZ
!Qh  
annuitant 年金受益人 UY*3b<F}  
annuity 年金 6[kp#  
annuity contract 年金合约 .OM m"RtK  
annuity on human life 人寿年金 :ND5po#(  
antecedent debt 先前的债项 * B!uYP  
ante-dated cheque 倒填日期支票 cq`v8  
anticipated expenditure 预期开支 &MnS( 82L  
anticipated net profit 预期纯利 DVxW2J  
anticipated revenue 预期收入 <rc?EV  
anti-inflation measure 反通货膨胀措施 * 8n0  
anti-inflationary stance 反通货膨胀立场 3z9}cOFq]z  
apparent deficit 表面赤字 1BK-uv:  
apparent financial solvency 表面偿债能力 Hc1S:RW  
apparent partner 表面合伙人 'Z#8]YP`  
application for personal assessment 个人入息课税申请书 P.WEu<$  
application of fund 资金应用 :R+}[|FV  
application to release as liquidator and to destruct the books of accounts and documents {)]5o| Hx  
申请免除清盘人职务及毁灭帐簿与文件 )(`I1"1  
appointed actuary 委任精算师 d^sS{m\  
appointed auditor 委任核数师；委任审计师 ZI4[v>  
appointed trustee 委任的受托人 F$P8"q+  
appointer 委任人 MG<kvx~2  
apportioned pro rata 按比例分摊 Lu!o!>b  
apportionment 分配；分摊 wP.b2X_V  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @l:\0cO  
apportionment formula 分摊方程式 ?zW4|0  
apportionment of estate duty 遗产税的分摊 ?yop#tjCbY  
appraisal 估价；评估 ,h,DB=!K<  
appreciable growth 可观增长 P!@b:.$  
appreciable impact 显着影响 {fe[$KQ  
appreciable increase 可观增长 f0+)%gO{  
appreciation 增值；升值 [%'yHb~<  
appreciation against other currencies 相对其他货币升值 $d2mcwh\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 a"gZw9m@  
appreciation tax 增值税
(27bNKr  
appropriation 拨款；拨用；拨付 rnW(<t"  
appropriation account 拨款帐目 1sgI,5liUs  
Appropriation Bill 拨款法案 M:6Yy@#T.  
appropriation-in-aid system 补助拨款办法 b_2bg>|;  
approved assets 核准资产 JGl0 (i*|  
approved basket stock 认可一篮子证券 c:(Xkzj  
approved budget 核准预算 : p# 5nYi  
approved charitable donation 认可慈善捐款 KITC,@xE_O  
approved charitable institution 认可慈善机构 r:fMd3;gq  
approved currency 核准货币；认可货币 .YYfba#{  
approved estimates 核准预算 8i:E$7etH  
approved estimates of expenditure 核准开支预算 7]se!k,  
approved overseas insurer 核准海外保险人 ASA ]7qyO  
approved overseas trust company 核准海外信托公司 Yxik.S+G  
approved pooled investment fund 核准汇集投资基金 '/l<\b/E  
approved provident fund scheme 认可公积金计划 4eOS+&  
approved provision 核准拨款 BN??3F8C  
approved redeemable share 核准可赎回股份 8$)xxV_zp  
approved regional stock 认可地区性证券 4mYJi#e6x  
approved retirement scheme 认可退休金计划 |6@s6]%X}  
approved subordinated loan 核准附属贷款 (55k70>i3  
arbitrage 套戥；套汇；套利 wD+4#=/j  
arbitrageur 套戥者；套汇者 kucH=96  
arbitrary amount 临时款项 .d mU
h-  
arrangement 措施；安排；协定 aY:u-1  
arrears 欠款 NVyel*
QE  
arrears of pay 欠付薪酬 KV&4Ep#  
arrears of revenue 逾期未收税款；逾期未收的帐项 cg`bbZ  
articles of association 组织章程；组织细则；组织章程细则 _,r2g8qm  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +%E)]*Ym  
ascertainment of profit 确定利润 4WspPHj  
"Asia Clear" “亚洲结算系统” 3i
\<#{  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 oUSv)G.zb  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 {,;R\)8D  
Asian Development Fund [ADF] 亚洲发展基金 :{7gZ+*  
Asian dollar bond 亚洲美元债券 o'Rr2,lVi  
Asian dollar market 亚洲美元市场 EhWYFQ  
Asian dollar rate 亚洲美元利率 C?OqS+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 OoIs'S-Z#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 MgpjC`  
asked price 沽盘；喊价；索价；卖方报价 PCqE9B)l  
assessable income 应评税入息 /7[U J'  
assessable loss 应评税亏损 YB`1
S  
assessable profit 应评税利润 cmcR@zv  
assessable value 应评税值 ,M?K3lG\g[  
assessed profit 估定利润 OV>JmYe1{/  
assessed value 经评估价值 U7_1R0h  
assessment 评税；评定；估价；评税单 `J l/@bE=  
assessment number 评税编号；估价编号 I9VU,8~  
assessment of additional tax 补加税评税 Z@1vJH6IbA  
assessment of performance 业绩评估；实绩评价 V'iT>  
Assessor 评税主任 9_Ws8nE  
asset price bubbles 资产价格泡沫 vRI0fDu  
asset-backed securities 具资产保证的证券 &=>|?
m8  
assets accretion 资产增值 i:/Ws1=q  
assets and liabilities 资产与负债 ORDVyb_x  
assets betterment statement 资产递增表；资产改进表 jA'7@/F/  
assets lending 实物放款；有抵押贷款 +"?O2PX  
assets of the company passing on the death 死者去世时转移的公司资产 H$M{thW  
assets pledged as security for liabilities 用作负债抵押的资产 cLm|^j/  
assets portfolio 资产投资组合 +3d.JQoKl  
assets price 资产价格 Bw Cwy  
assets quality 资产质素 &@U)  
assets realization 资产变现 O'.sK pXe  
assets refinancing arrangement 资产再集资安排 -\I".8"YE  
assets securitization 资产证券化 9er0Ww.d  
assets situated outside Hong Kong 在香港以外地方的资产 !kQJ6U  
assets stripping 削减资产；拆卖资产 . Ua
LP  
assets value 资产值 s2kom)  
assignee 承让人 QLLMSa+! \  
assignment 转让；转让书；转让契 H"b}lf  
assignment of interest 权益转让 ?#0m[
k&`  
assignment of letters patent and trade mark 专利证书及商标转让 ir<K"wi(2  
assignment of property 物业转让；物业转让书 [
}Z!hq  
assignment right 转让权 
}}X<e  
assignor 转让人 $ISx0l~  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 T`W37fz0  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 f=cj5T:[  
associate member 附属会员 c`s ]ciC  
associated body corporate 相联法人团体 'z$!9ufY,  
associated company 相联公司；联属公司 bH`r=@.:cu  
associated corporation 相联法团 \J-}Dp\0b  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] f7v|N)  
公认会计师公会〔英国〕 /VHQ!Wi  
Association of Futures Exchange Brokers 香港期货经纪协会 ;y]BXW&l&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 )u>/:  
association of underwriters 承保人组织 ,cFBLj(@  
assumption of control 接管 _%@ri]u{ov  
assurance 担保；保险；转易；转易书 #
McX  
assurance of interest 权益的转易 l|L ]==M  
at 19XX price 按一九ＸＸ年价格计算 ^X|Bzz)  
at a discount 按赔价计算；按贴水价格计算；打折扣 LA4,o@V`  
at a premium 按溢价计算；按升水价格计算 9iM[3uyO  
at call 通知付款；按通知 w\%AR1,rs  
at constant market price 按固定市价计算 hOR1RB  
at constant price 按固定价格计算 <o: O<p@6  
at cost 按成本计算 ~yu\vqN  
at current market price 按当时市价计算；按现时市价计算
Ocf:73t  
at current price 按当时价格计算；按现时价格计算 m~RMe9Qi  
at factor cost 按要素成本计算；按生产要素成本计算 I!u fw\[  
at money-of-the-day price 按付款当日价格计算 ={B?hjo<-
 
at or better 按指定或较佳价位〔买卖指令〕 @XN*H- |  
at par 按面值计算；平价 4Ixu%  
at sight 见票即付 &H:2TL!  
at the close 按收市盘 W;QU6z>  
at the opening 按开市盘 xi}3)5  
attestation 见证；见证条款 bq"dKN`  
at-the-money option 平价期权 IP+.L]S  
attorney 受权人；受托代表人 k[8{N  
attornment 新拥有人承认书 aB2t/ua  
attributable profit 可归属利润 T3In0LQ  
attributable share value 可归属股份价值 ]^v*2!_(  
Auckland Stock Exchange 奥克兰证券交易所 Z>_F
:1x
 
auction 拍卖 *ulkqpO  
auctioneer 拍卖商 ;bYLQ  
audit 审计；核数 C~c|};&%  
Audit Commission 审计署 ;, ^AR{+x  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Ct9dV7SH  
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〕 0'O6-1Li  
audit review 帐目审查 s/0~!0  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 j)Y68fKK  
audited account 审计帐目；经审计的帐目 #8i9@w  
audited annual account 经审计的周年帐目 fea4Ul{ib  
audited balance sheet 经审计的资产负债表 Qkx}A7sK  
auditor 核数师；核数主任；审计师 UUDZ  
auditor's certificate 核数师证明书；审计师证明书 +W^$my)<  
auditor's report 核数师报告；审计师报告 L /V;;  
Aussie bond 澳元债券 a4x(lx&  
austerity budget 紧缩预算 905Lk>rB  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 p$}1V2
h;  
Australia All Ordinaries Index 澳洲所有普通股票指数 :za:gs0  
Australian Dollar [AUD] 澳元 h
g+0!DVx  
Australian Options Market 澳大利亚期权市场 \>)#cEX5  
Australian Securities Commission 澳洲证券事务监察委员会 ?~WDlj3  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会  3;f}w g  
Australian Stock Exchange 澳大利亚证券交易所 IpKpj"eoLy  
Austrian Schilling [ATS] 奥地利先令 >f-*D25f%  
authentication 认证；鉴证 nx|b9W<  
authority to purchase 委托购买证；委购书 *Fm#Qek  
authorization 认可；核准；授权；授权书 MznMt2-u  
authorization by direction 指示授权 <BhNmEo)2  
authorization by instruction 指令授权 W'f)W4D$6  
authorization by warrant 令状授权 |$sMzPCxOk  
authorization of unit trust 单位信托的认可 (VB-5&b  
authorized agent 指定代理人 TY]-L1$  
authorized capital 法定资本 O%p+P<J  
authorized clerk 出市员 ;*q  
authorized dealer 认可交易商 mH5[(?  
authorized financial institution 认可财务机构 I9g!#lbl  
authorized fund 认可基金 be+tAp`  
authorized fund house 获授权的基金公司；认可基金公司 wSIfqf+y  
authorized institution 认可机构 l@<yC-Xd  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2t1u{  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]2@g 5H}M  
authorized insurer 获授权保险人；获认可承保人 DY?;Z98P?  
authorized investment 特准投资项目 ZFa<{J<2  
authorized person 获授权人 MT(G=r8  
authorized representative 获授权代表 Bxs0m]  
authorized share capital 法定股本 a@niig  
automated quotation system 自动报价系统
MH h;>tw  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 'o% .Qx  
自动交易系统〔香港期货交易所有限公司〕 0)nY- f0  
automatic adjustment mechanism 自动调整机制 bZd)4  
automatic adjustment system 自动调整系统 HG:9yP<,o  
Automatic Clearing House 自动票据交换所 oV=~Q#v  
automatic exchange rates accumulation system 自动化汇率累集系统 ODE^;:z !  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 PBY^m+  
automatic teller machine [ATM] 自动柜员机 v5g]_v*F  
autopay 自动转帐 ZGbY  
available assets 可用资产 x&YcF78  
available fiscal reserve 现存财政储备 e'L$g-;>4b  
available profit 可用利润 'c&S%Ra[3G  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 GZk
{tTv  
average 平均；平均数；海损 4Up\_  
average basic salary 平均基本薪金  <6[P5>  
average consumer expenditure 平均消费开支；一般消费开支 i)mQ?Y#o  
average cost 平均成本 ebmU~6v k  
average cost of land production 增辟土地平均成本 8*m=U@5]  
average daily turnover 平均每日成交额 -9@/S$i  
average daily wage rate 平均每日工资率 rWnZIt"  
average expenditure pattern 平均开支模式 !K5D:x  
average growth rate 平均增长率 8zWKKcf7t  
average net fixed assets 固定资产平均净值 V/CZcMY_  
average of relatives 相对价格平均数 /FW{>N1  
average price 平均价格 9&7$oI$!J  
average propensity to consume 平均消费倾向；一般消费倾向 -eSZpzp  
average propensity to save 平均储蓄倾向；一般储蓄倾向 6O# xV:Uc<  
average rate 平均率 N9jSiRJ  
average revenue 平均收入；平均收益 'X{J~fEI!  
average stock 平均库存；平均存货 AW<z7BD  
average yearly rent 平均年租 4E~!$Ustx  
avoidance of double taxation 避免双重课税 dPO|x+N,  
avoidance of tax 避税

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