一些有用的会计术语(也不知道发的地方对不对)A

A: 8XF
s)1s[  
A share Ａ股；甲类股份 h8#14?  
abatement of tax 减税；减扣免税额 RJ+i~;-  
ABN AMRO Bank N.V. 荷兰银行 @,btQ_'X  
above-the-line expenditure 线上项目支出；经常预算支出 Fo  K!JX*  
above-the-line receipt 线上项目收入；经常预算收入 X.^S@3[  
ABSA Asia Limited 南非联合亚洲有限公司 i> }P V  
absolute change 绝对数值变更 UbDRzum  
absolute expenditure 实际开支 $2lrP]`>j.  
absolute guideline figure 绝对准则数字 <7-Qn(m,  
absolute interest 绝对权益 zF'LbQz0[  
absolute order of discharge 绝对破产解除令 ^lADq']  
absolute profit margin 绝对利润幅度 xz5V.  
absolute value 实值；绝对值 :Y/>] tS4  
absolutely vested interest 绝对既得权益 VHwAO:+-  
absorbed cost 已吸收成本；已分摊成本 _`'VOY`o  
absorption 吸收；分摊；合并 ?4p\ujc  
absorption rate 吸收率；摊配率；分摊率 X6hm,0[  
ACB Finance Limited 亚洲商业财务有限公司 z u53mZ  
acceptable form of reciprocity 合理的互惠条件 jx*jYil  
acceptable rate 适当利率；适当汇率 -.XICKz  
acceptance agreement 承兑协议 J@$h'YUF  
acceptance for honour 参加承兑 -qv*%O@  
acceptor 承兑人；接受人；受票人 <0R$yB  
acceptor for honour 参加承兑人 -%R3YU3  
accident insurance 意外保险 PHZ+u@AA6@  
Accident Insurance Association of Hong Kong 香港意外保险公会 {,V.IDs8[  
accident insurance scheme 意外保险计划 0^?:Zds  
accident year basis 意外年度基准 U7GgGMw  
accommodation 通融；贷款 X9ua&T2(l  
accommodation bill 通融票据；空头票据 `cu W^/c  
accommodation party 汇票代发人 %9 kOl  
account balance 帐户余额；帐户结余 fjD/<`}v  
account book 帐簿 YVSAYv_ZG}  
account collected in advance 预收款项 B4fMD]  
account current book 往来帐簿 D}.Pk>5  
account of after-acquired property 事后取得的财产报告 uO=yQ&  
account of defaulter 拖欠帐目 hn-+]Y:  
account payable 应付帐款 *2nQZ^c.  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 J/OG\}  
account receivable 应收帐款 5W%^g_I  
account receivable report 应收帐款报表 Yz"B  
account statement 结单；帐单；会计财务报表 [WZGu6$SU  
account title 帐户名称；会计科目 J3 Y-d7=|  
accountant's report 会计师报告 k :KN32%  
Accountant's Report Rules 会计师报告规则 bA/,{R  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /=o~7y  
Accounting Arrangements 《会计安排》 Pn&!C*,  
accounting basis 会计基础 G)<NzZo  
accounting by Official Receiver 破产管理署署长呈交的帐目 x?5D>M/Y  
Accounting Circular 《会计通告》 FBDRbJ su  
accounting class 会计类别 F?h{IH f  
accounting date 记帐日期；会计结算日期 hDPZj#(c  
accounting for money 款项核算 >"Tivc5  
Accounting Officer 会计主任 -
L zx3"  
accounting period 会计报告期；会计期 S}mZU!  
accounting policy 会计政策；会计方针 h!@t8R  
accounting practice 会计惯例 GPyr;FV!s  
accounting principle 会计准则 ]' ck!eG  
accounting record 会计记录 S_ELZO#7  
accounting report 会计报告 c)L1@qdZ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3mmp5 d  
Accounting Society of China 中国会计学会 ZeB"k)FI>  
accounting statement 会计报表 fLGZ@-qA0  
accounting system 会计制度；会计系统 pv LA:LW2  
accounting transaction 会计事项；帐务交易 $-x@P9im  
accounting treatment 会计处理 }M
W7,F
 
accounting year 会计年度 2=?:(e9  
accretion 增值；添加 p=fj1*  
accrual 应计项目；应累算数目 i\h"N K  
accrual basis 应计制；权责发生制 HV*Dl$  
accrual basis accounting 应计制会计；权责发生制会计 U;PGBoe  
accrue 应累算；应计 [SJ-]P|^l  
accrued benefit 应累算利益 DL*/hbG  
accrued charges 应计费用 S9cAw5E(yN  
accrued cumulative preference share dividend 应累算的累积优先股股息 VaV(+X  
accrued expenses 应累算费用 |+-D@22y  
accrued interest payable 应付利息；应计未付利息 *O5Ysk^|  
accrued interest receivable 应收利息；应计未收利息 Njp?/r  
accrued right 累算权益 O1C|{ M  
accruing profit 应累算的利润 2b&&3u8  
accumulated fiscal reserve 累积财政储备 9n\b
!*x  
accumulated profit 累积利润；滚存溢利 u;@~P  
accumulated reserve 累积储备 Ah_,5Z@&R  
accumulation of surplus income 累积收益盈余 7,^.h<@K  
acquired assets 既得资产 lMn1e6~K  
acquisition 收购；购置；取得 h vC gd^M  
acquisition cost 购置成本 vOF"p4 ^3  
acquisition expenses 购置费用 V?yTJJ21X  
acquisition of 100% interest 收购全部股权 cPx]:sC  
acquisition of control 取得控制权 ?.*^#>
-  
acquisition of fixed assets 购置固定资产 84X/=l-c=  
acquisition of shell “买壳” T(@J]Y-  
acquisition price 收购价 w# iezo. 0  
act of God 天灾 Xc>M_%+R  
acting partner 执事合伙人 VuU{7:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 %I`%N2ss  
active partner 积极参与的合伙人 3?n2/p 7=  
active trading 交投活跃 AlVBhR`  
actual circulation 实际流通 GC#s;X  
actual cost 实际成本 #8{U0 7]"  
actual expenditure 实际开支；实际支出 OrG1Mfx&2%  
actual income 实际入息；实际收入；实际收益 w$`[C+L  
actual market 现货市场 ],?$&  
actual price 现货价；实际价格 <SPT2NyX  
actual profit 实际利润 G(Ky7SZ  
actual quotation 实盘；实际价位；实际报价 ^KlW"2:  
actual year basis 按实际年度计算 NK
yKsu  
actuals 实货 "ZHA.M]`
 
actuarial investigation 精算调查 8.Z9 i  
actuarial principle 精算原则 ;z Qrree#  
actuarial report 精算师报告 $2><4~T;|A  
Actuarial Society of Hong Kong 香港精算学会 j0X Jf<  
actuarial valuation 精算师估值 u#Z#NP ~F0  
actuary 精算师 Z<Rhn  
ad referendum agreement 暂定协议；有待覆核的协定 &"R`:`XF  
ad valorem duty 从价税；按值征税 N4L#$\M  
ad valorem duty system 从价税制 aN^x]0P!0  
ad valorem fee 从价费 GW;\3@o  
ad valorem tariff 从价关税 $XZC8L#  
additional allowance 额外免税额 $sfDtnRy  
additional amount for unexpired risk 未过期风险的额外款额 *vqr+jr9  
additional assessable profit 补加应评税利润 0
t^Tm0RzH  
additional assessment 补加评税  mS]&  
additional commitment 额外承担 u]<_6;_  
additional commitment vote 额外承担拨款 +[lv `tr  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 F<YXkG4pO  
additional dependent parent allowance 供养父母额外免税额 ||}'  
additional provision 额外拨款 rFJPeK7  
additional stamp duty 附加印花税 \LEUreTn  
additional tax 补加税罚款；补加税款 g><*qd?t  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 izvwXC  
adjudged bankrupt 被裁定破产 lL$no7HBy  
adjudicated bankrupt 裁定破产人 }G3:QD  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 9&O7F}VP2  
adjudication of bankruptcy 裁定破产；宣告破产 ?D,8lABkT  
adjudication of insolvency 裁定无力偿还债务 >[qoNy;  
adjusted actual 经调整的实数；调整后的实数 qhQeQ  
adjusted current assets 经调整的流动资产；调整后的流动资产 Zr#\>h'c  
adjusted figure 经调整的数字；调整后的数额 &BZjQK  
adjusted liabilities 经调整的负债；调整后的负债 UG,<\k&  
adjusted loss 经调整的亏损；调整后的亏损 \@eaSa  
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 zHg1K,t:  
adjusted profit 经调整的利润；调整后的利润 "NMSLqO  
adjusted surplus 经调整的盈余额；调整后的盈余额 !zW22M  
adjusted value 经调整的价值；调整后的价值 Lk>GEi|  
adjustment 调整；修订；理算〔保险〕 sI OT6L^7  
adjustment centre 调剂中心 X$0&tmum  
adjustment lag 调整过程的时间差距；调整时差 [AA*B  
adjustment mechanism 调整机制 cvk$ I"q+  
adjustment of loss 亏损调整 TGSkJ 1Lx  
adjustment process 调整过程；调整程序 VJoobu1h  
adjustment range 调整幅度 0;/
},B[A  
administered exchange rate 受管制汇率 -|WQs'%O  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 '[zy%<2sL  
administration expenses 行政费用 VZ1u/O?
ub  
administration fee 手续费；行政费 fgW>~m.W  
administration in bankruptcy 破产管理 Yp@i{$IUW  
administration order 遗产管理令 `iQ9
9  
administrator 管理人；遗产管理人 [+2iwfD  
administrator of the estate 遗产管理人 M/LC:,  
admission of debt 债项承认书 =;z42oS  
admission of proof 接纳债权证明 "
T~ce@  
advance 放贷款项；垫付款项；预支款项；预付款项 Er!s\(h  
advance account 暂支帐目；预付款帐户 Rch?@O#J  
advance compensation 预付补偿金 ~6!TMVr  
advance from shareholder 股东垫款 5f-eWW]!  
advance pending reimbursement 预支以待日后付还 tXg>R _\C  
advanced economy 先进经济体系 L Rn)  
advancement 预付；预付财产 p3
W-*lE  
advances warrant 垫款令 |qq7vx  
advancing 贷出 Js0hlWu  
adverse balance 逆差 y yqya[-11  
adverse exchange 逆汇 6^#@y|.  
advertisement addressed to shareholders 在报章刊登的致股东通告 6xT"j)h  
advice for collection 托收通知书 3qVDHDQ?ZV  
advice of drawing 提款通知书；汇票通知书 rsPo~nA  
advice of payment 付款通知 ?rSm6V  
Advisory Committee [Securities and Futures Commission] 6)#=@i` \  
谘询委员会〔证券及期货事务监察委员会〕 [6}>
?
 
Advisory Committee on Diversification 经济多元化谘询委员会 F&6Xo]?  
affidavit 誓章；遗产申报誓章 bL9XQ:$C  
affidavit of no receipt 述明无收款的誓章 4RDdfY\%u  
affiliate 联号；联营公司；附属公司 U:+wt}-T"  
affiliated company 附属公司；联号；联营公司 Y$K[@_dv=  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 SLi?E  
affordability 负担能力 ^
,sKj-  
African Development Bank [AfDB] 非洲开发银行 '(-SuaH49  
after-acquired property 事后取得的财产 g7g^iLU  
after-hours dealing 市后交易 -8%[7Z]  
after-tax profit 税后盈利；税后利润；税后溢利 a`E1rK'  
agency agreement 代理协议 =&-+{txs  
agency expenses 代理机构的开支 --BS/L-  
agency fee 代理费 Uf`~0=w  
Agency Law 《代理法》 4cQ|"sOzD  
agent 代理人；承销人 rI;84=v2&9  
agent of company 公司代理人 %7[Z/U=  
agent's fee 代理人费；经纪费 
h
$U(1B  
aggregate 总计；总数；总体数字 ;%V)lP"o  
aggregate amount 总款额；总额 E%np-is{1  
aggregate assets and liabilities 总体资产与负债 sF!nSr  
aggregate at constant price 按固定价格计算的总体数字 7]pi.1i  
aggregate demand 总需求 mWiX@#,  
aggregate gross position 总持仓量 cms9]  
aggregate limit 总限额 +-d)/h.7  
aggregate of salaries tax 合计薪俸税 VqBb=1r%o7  
aggregate performance 总体表现；总体业绩 @@~Ql  
aggregate supply 总体供应 L>>Cx`ASi  
aggregate surplus 总盈余 tv\_& ({  
aggregate total 整体总额 >og- jz  
aggregate value 总值；合计价值 0hoi=W6AQ  
aggregated basis 合计基准 q-5U,!!W/  
aggregated net chargeable income 合计应课税入息实额 E,$5V^ 9  
aggregation 合并计算；合计；总和 ["}Yp  
aggregation of incomes of husband and wife 夫妇入息合并计算 ITr@;@}c]  
aggregation of property 财产的总和 v
q;_x  
agio 差价；贴水 ^wTod\y  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 xu(N'l.7&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment M9d
OLM.  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 U_l#lGA(H  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment }MCJ$=5  
《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》 Lju)q6  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment x17K8De  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Kq4b`cn{_  
agreement for a settlement 授产协议 K'u66%wAL  
agreement for assignment 转让协议 }3
5HKgqX  
agreement for sale 售卖协议；买卖协议 's7 (^1hH  
agreement for sale and purchase 买卖协议 {6Qd,CX
 
agreement for the payment of interest 支付利息协议 ! 1wf/C;=  
agreement for the repayment of money 还款协议 I]vCra  
agreement of reinsurance 再保险协议 (n
{,R  
Agricultural Bank of China 中国农业银行 hY[Vs5v  
air passenger departure tax 飞机乘客离境税 :W*']8 M-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 R0DWjN$j  
airport tax 机场税 'A)r)z{X  
alcohol duty 酒精税 #}|g8gh  
alienation 让与；让渡；转让 Xn3 \a81  
alimony 生活费；赡养费 x!^u$5c  
All Ordinaries Index [AOI] 所有普通股指数 CTh!|mG  
all risks 全险；综合险 EN/e`S$)  
All Sales Record for Stock Market 《股票市场成交报告》 J0V\_ja-  
Allied Capital Resources Limited 新联财务有限公司 hJkF-yW  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 YIZ+BVa  
allocation letter 拨款信件 h&O8e;S#  
allocation of fund 分配款项；预留款项 *r|)@K|  
allocation of profit 利润分配；溢利分配 2GW.'\D  
allocation warrant 拨款令 OHyB
NJ  
allotment 分配；配股 ^!yJ;'H\  
allotment notice 股份配售通知；配股通知 } Rs@  
allotment of shares 股份分配 ]O1}q!s   
allowable 可获宽免；免税的 R(dOQ. ;  
allowable business loss 可扣除的营业亏损 \ N;%
 
allowable expenses 可扣税的支出 {(j1#9+9  
allowance 免税额；津贴；备抵；准备金 ,[{Z_co  
allowance for debts 债项的免税额 FdFN4{<QZ  
allowance for depreciation by wear and tear 耗损折旧免税额 |xX>AMZc)D  
allowance for funeral expenses 殡殓费的免税额 3Sh#7"K3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Qk h}=3u  
allowance for repairs and outgoings 修葺及支出方面的免税额 gK+/wTQ%  
allowance to debtor 给债务人的津贴 R^ &nBwp  
alteration of capital 资本更改 f zsD  
alternate trustee 候补受托人 'BmLR{[2L  
amalgamation 合并 .^aqzA=]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ocDAg<wo  
ambit of charges 征税范围；收费范围 ]46#u=y~3  
amended valuation 经修订的估值 k<i#agq  
American Commodities Exchange 美国商品交易所 LktH*ePO  
American Express Bank Limited 美国运通银行 NpN-''B\  
American Stock Exchange 美国证券交易所 >2[nTfS  
amortization 摊销 %SJ2W>e  
amount due from banks 存放银行同业的款项 @b5zHXF83E  
amount due from banks abroad 存放海外银行同业的款项 RZr
Q^tI3"  
amount due from holding companies 控股公司欠款 Y24H` s1u/  
amount due from local banks 存放本港银行同业的款项 OS7^S1r-  
amount due to banks 银行同业的存款 at5>h   
amount due to banks abroad 海外银行同业的存款 m\xlSNW'q  
amount due to holding companies 控股公司存款 s6+`cC4  
amount due to local banks 本港银行同业的存款 ?@LqrKj11  
amount due to outport banks 外埠银行同业的存款 \2huDNW& !  
amount for note issue 发行纸币的款额 X^c2  
amount of bond 担保契据的款额 #Rx|oSc}  
amount of consideration 代价款额 iwS55o  
amount of contribution 供款数额 |z%:{  
amount of indebtedness 负债款额 c3]X#Qa#m$  
amount of principal of the loan 贷款本金额 n,vs(ZL:  
amount of rates chargeable 应征差饷数额 ?X5Y8n]y\h  
amount of share capital 股本额 }=T=Z#OgH  
amount of sums assured 承保款额 b<1+q{0r  
amount of variation 变动幅度 IyJHKDFk  
amount of vote 拨款数额 nlsif  
amount payable 应付款额 )ZqY`by!  
amount receivable 应收款额 gtVnn]Jh  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p81Vt  
analysis 分析 8{ooLdpX7  
ancillary risk 附属风险 6(as.U>K  
annual account 周年帐目；周年帐目报表；年度决算；年结 | g[iK
1  
annual accounting date 年结日期 gSn9L)k(O  
annual allowance 每年免税额；年积金；年度津贴；年津 /CfgxPo  
annual balance 年度余额 &w"1VOV<  
annual disposable income 每年可动用收入 lwj,8  
annual estimates 周年预算 L^><APlX  
annual fee 年费 DJ.n8hne  
annual general meeting 周年大会 m&!4*D  
annual growth rate 年增率；每年增长率 e|2@z-Sp-  
annual long-term supplement 长期个案每年补助金 ).D+/D/"2  
annual pensionable emolument 可供计算退休金的年薪 :y%CP8  
annual report 年报 io{\+%;b~  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [:*Jn}  
annual return 周年报表；周年申报表；每年报税表格 3d81]!n  
Annual Return Rules 《周年报表规则》 6xq/  
annual review of consumer prices 每年消费物价回顾 jSc!"Trl]  
annual roll-forward basis 逐年延展方式 vWpoaz/w  
annual salary 年薪 e$=UA%  
annual statement 年度报表；年度决算表 *s1^s;LR  
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 BfUM+RC%5  
annuitant 年金受益人 uS}qy-8J  
annuity 年金 `j)S7KN  
annuity contract 年金合约 Fx6]x$3  
annuity on human life 人寿年金 ?vn9HhTD  
antecedent debt 先前的债项 "Di8MMGOY  
ante-dated cheque 倒填日期支票 fqp!^-!X  
anticipated expenditure 预期开支 q"C(`S.@  
anticipated net profit 预期纯利 i$CN{c*  
anticipated revenue 预期收入 7>,(QHl
 
anti-inflation measure 反通货膨胀措施 gR\-%<42  
anti-inflationary stance 反通货膨胀立场 nEgD
wJ<wl  
apparent deficit 表面赤字 TpIx!R9  
apparent financial solvency 表面偿债能力 e/s8?l  
apparent partner 表面合伙人 ^]{m*bEkR  
application for personal assessment 个人入息课税申请书 5%)<e-  
application of fund 资金应用 HmQ.'  
application to release as liquidator and to destruct the books of accounts and documents Z\. n6  
申请免除清盘人职务及毁灭帐簿与文件 _'Rzu'$`  
appointed actuary 委任精算师 %8
hjMds  
appointed auditor 委任核数师；委任审计师 &Ay[mZQ 7  
appointed trustee 委任的受托人 97 eEqI$#  
appointer 委任人 vj,OX~|  
apportioned pro rata 按比例分摊 43m@4Yb  
apportionment 分配；分摊 /|MHZ$Y9w?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 LfsqtQ=J`  
apportionment formula 分摊方程式 mtd ,m  
apportionment of estate duty 遗产税的分摊 =R6IW,*  
appraisal 估价；评估 8
;\  
appreciable growth 可观增长 m]Gxep0%  
appreciable impact 显着影响 rU!QXg]uD  
appreciable increase 可观增长 4#"_E:;PQ  
appreciation 增值；升值 HY!R|  
appreciation against other currencies 相对其他货币升值 ]/ffA|"U`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R!Lh~~@{(  
appreciation tax 增值税 cM 5V%w  
appropriation 拨款；拨用；拨付 1=U NA :t<  
appropriation account 拨款帐目 :/<SJ({q  
Appropriation Bill 拨款法案 [@;q#.}Z  
appropriation-in-aid system 补助拨款办法 ,*MAteD  
approved assets 核准资产 #ExNiFZ  
approved basket stock 认可一篮子证券 :f_fp(T  
approved budget 核准预算 xmXuBp:M(R  
approved charitable donation 认可慈善捐款
w_ONy9  
approved charitable institution 认可慈善机构 19j"Zxdg Y  
approved currency 核准货币；认可货币 xm$-:N0q  
approved estimates 核准预算 }huFv*<@'  
approved estimates of expenditure 核准开支预算 {'@`:p&3r  
approved overseas insurer 核准海外保险人 a2%xW_e  
approved overseas trust company 核准海外信托公司 M)6iYA%$  
approved pooled investment fund 核准汇集投资基金 *'to#_n&W  
approved provident fund scheme 认可公积金计划 D`NPU  
approved provision 核准拨款 kWMz;{I5*w  
approved redeemable share 核准可赎回股份 7U647G(Sg  
approved regional stock 认可地区性证券 kJ[r.)HU  
approved retirement scheme 认可退休金计划 P+:DLex  
approved subordinated loan 核准附属贷款 HE|XDcYO  
arbitrage 套戥；套汇；套利 uEui{_2$  
arbitrageur 套戥者；套汇者 {$xt.<  
arbitrary amount 临时款项 mxEniy  
arrangement 措施；安排；协定 +oevNM  
arrears 欠款 slTE.  
arrears of pay 欠付薪酬 q/#pol  
arrears of revenue 逾期未收税款；逾期未收的帐项 J:Idt}@z  
articles of association 组织章程；组织细则；组织章程细则 N}gPf i  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Q&]f9j_  
ascertainment of profit 确定利润 -qqI@+u+  
"Asia Clear" “亚洲结算系统” i@m@]-2  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 H ]z83:Z  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 "K c/Cs2[  
Asian Development Fund [ADF] 亚洲发展基金 Ygq;jX  
Asian dollar bond 亚洲美元债券 s C>Oyh:%!  
Asian dollar market 亚洲美元市场 yQ!I`T>a  
Asian dollar rate 亚洲美元利率 q5xF~SQGw2  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Us2IeR  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 >r\q6f#J4  
asked price 沽盘；喊价；索价；卖方报价 `F`{s`E)  
assessable income 应评税入息 L6x;<gj  
assessable loss 应评税亏损 )lZoXt_3  
assessable profit 应评税利润 Rn$[P.||  
assessable value 应评税值 {&ykpu090  
assessed profit 估定利润 \@B'f  
assessed value 经评估价值 0PD=/fh[  
assessment 评税；评定；估价；评税单 _)kTlX:,  
assessment number 评税编号；估价编号 U!i1~)s  
assessment of additional tax 补加税评税 *$Z,kZ^^  
assessment of performance 业绩评估；实绩评价 #IR,KX3]A  
Assessor 评税主任 %E2b{Y;  
asset price bubbles 资产价格泡沫 ~JQ6V?fucD  
asset-backed securities 具资产保证的证券 p|+TgOYOc  
assets accretion 资产增值 aqEmF  
assets and liabilities 资产与负债 {/}%[cY
=  
assets betterment statement 资产递增表；资产改进表 ey@ccc*sZ9  
assets lending 实物放款；有抵押贷款 ]{| wU.  
assets of the company passing on the death 死者去世时转移的公司资产 |/;;uK,y  
assets pledged as security for liabilities 用作负债抵押的资产 p1N3AhXY  
assets portfolio 资产投资组合 \IaUsx"#o{  
assets price 资产价格 ZM16 ~k  
assets quality 资产质素 $1 t IC_  
assets realization 资产变现 Vbv)C3ezD  
assets refinancing arrangement 资产再集资安排 !nU
|3S[b  
assets securitization 资产证券化 4;*
jE (  
assets situated outside Hong Kong 在香港以外地方的资产 NHiac(&*  
assets stripping 削减资产；拆卖资产 H1.ktG  
assets value 资产值 rS8}(lf  
assignee 承让人 ykYef  
assignment 转让；转让书；转让契 m+Kl   
assignment of interest 权益转让 (YM2Cv{4  
assignment of letters patent and trade mark 专利证书及商标转让 s}F.D^^G  
assignment of property 物业转让；物业转让书 1
ixBwnp?  
assignment right 转让权 }qT{" *SC  
assignor 转让人 [vqf hpz  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ;ObrBN,Fu  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 F0kdwN4;  
associate member 附属会员 Z4oD6k5oc  
associated body corporate 相联法人团体 +rJDDIb  
associated company 相联公司；联属公司 :s*t\09V7  
associated corporation 相联法团 K7R!E,oPg  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 2m^qXE$  
公认会计师公会〔英国〕 I0*N "07n  
Association of Futures Exchange Brokers 香港期货经纪协会 X-*LA*xbN  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 fjCFJ_  
association of underwriters 承保人组织 d$^@$E2f  
assumption of control 接管 V|G*9^Y  
assurance 担保；保险；转易；转易书 lAR1gHhJ  
assurance of interest 权益的转易 I?RUVs  
at 19XX price 按一九ＸＸ年价格计算 L*OG2liJ  
at a discount 按赔价计算；按贴水价格计算；打折扣 bFhZSk)  
at a premium 按溢价计算；按升水价格计算 "U!Vdt2vp  
at call 通知付款；按通知 =~
k}XB  
at constant market price 按固定市价计算 #(QS5J&Qq  
at constant price 按固定价格计算 +Sc2'z>R  
at cost 按成本计算 pgQ^w0BQV  
at current market price 按当时市价计算；按现时市价计算 _Q'f^Kj  
at current price 按当时价格计算；按现时价格计算 .'>d7  
at factor cost 按要素成本计算；按生产要素成本计算 zs6rd83#  
at money-of-the-day price 按付款当日价格计算 PeIKx$$Kl{  
at or better 按指定或较佳价位〔买卖指令〕 IrUoAQ2xpG  
at par 按面值计算；平价 V?)YQB  
at sight 见票即付 eX1_=?$1P  
at the close 按收市盘 +|Izjx]
ZV  
at the opening 按开市盘 `A9fanh  
attestation 见证；见证条款 *{,}pK2*  
at-the-money option 平价期权 X.sOZb?$  
attorney 受权人；受托代表人 g&{CEfw&  
attornment 新拥有人承认书 m>|7&l_  
attributable profit 可归属利润 k[)/,1  
attributable share value 可归属股份价值 AZf69z  
Auckland Stock Exchange 奥克兰证券交易所 r KYQ 8T  
auction 拍卖 &@FufpPw/  
auctioneer 拍卖商 T% GR{mp  
audit 审计；核数 >{l b|Vx  
Audit Commission 审计署 KrR`A(=WL  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] LP !d|X  
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〕 -(7oFOtg  
audit review 帐目审查 m%'T90mi  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 bI^F(  
audited account 审计帐目；经审计的帐目 -Kw7! =_ g  
audited annual account 经审计的周年帐目 Kn1T2WSAg  
audited balance sheet 经审计的资产负债表 `6RccEm  
auditor 核数师；核数主任；审计师 \r9E6LLX'  
auditor's certificate 核数师证明书；审计师证明书 #l
h' !  
auditor's report 核数师报告；审计师报告 M N (o  
Aussie bond 澳元债券
6VS_
L@  
austerity budget 紧缩预算 %g^:0me`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }t:*w  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]TJ258P}  
Australian Dollar [AUD] 澳元 1;PI%++  
Australian Options Market 澳大利亚期权市场 97 ,Yq3  
Australian Securities Commission 澳洲证券事务监察委员会 u1gD*4+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 }u8g7Nj  
Australian Stock Exchange 澳大利亚证券交易所 @REMl~"D5  
Austrian Schilling [ATS] 奥地利先令 xs )jO+.  
authentication 认证；鉴证 R#i`H(N  
authority to purchase 委托购买证；委购书 2a;[2':  
authorization 认可；核准；授权；授权书 W7;R
Q  
authorization by direction 指示授权 Al]*iw{  
authorization by instruction 指令授权 YI;MS:Qj  
authorization by warrant 令状授权 6Eus_aP  
authorization of unit trust 单位信托的认可 mN>(n+ly  
authorized agent 指定代理人 Q+/P>5O/  
authorized capital 法定资本 x0%yz+i{:  
authorized clerk 出市员 qu^~K.I"  
authorized dealer 认可交易商 0|i|z!N>  
authorized financial institution 认可财务机构 _T7XCXEk   
authorized fund 认可基金 }346
uF7C  
authorized fund house 获授权的基金公司；认可基金公司 dWu;F^  
authorized institution 认可机构 Lxv6\3I+  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {;m|\652B  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 of GoaH*h  
authorized insurer 获授权保险人；获认可承保人 52
NI{"  
authorized investment 特准投资项目 J qmL|
S)  
authorized person 获授权人 ggrkj0  
authorized representative 获授权代表 ;Wa&Dg/5`  
authorized share capital 法定股本 Jl6lZd(Np  
automated quotation system 自动报价系统 dt>9mF q  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \.+:yV<$  
自动交易系统〔香港期货交易所有限公司〕 ;)SWwhQ  
automatic adjustment mechanism 自动调整机制 Bj"fUI!dK  
automatic adjustment system 自动调整系统 m.\JO  
Automatic Clearing House 自动票据交换所 o q6^  
automatic exchange rates accumulation system 自动化汇率累集系统 ZD7q

w*3+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~3&hvm[IQ  
automatic teller machine [ATM] 自动柜员机 dPxJ`8  
autopay 自动转帐 xZM4CR9]*C  
available assets 可用资产 #_|O93HN'  
available fiscal reserve 现存财政储备 g_!xD;0  
available profit 可用利润 )]LP8 J&  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 OEX\]!3_Fm  
average 平均；平均数；海损 LPZ\T}<l  
average basic salary 平均基本薪金 0P!Fci/t  
average consumer expenditure 平均消费开支；一般消费开支 /"8|26  
average cost 平均成本 /{
/mwS"W  
average cost of land production 增辟土地平均成本 !N_eZPU.v  
average daily turnover 平均每日成交额 US"UkY-\  
average daily wage rate 平均每日工资率 \zwm:@lG  
average expenditure pattern 平均开支模式 [@B!N+P5;  
average growth rate 平均增长率 Ct zWdo.  
average net fixed assets 固定资产平均净值 a,)/D_{1  
average of relatives 相对价格平均数 F~hH>BH9  
average price 平均价格 'NCx<0*  
average propensity to consume 平均消费倾向；一般消费倾向 Eau V
  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ITEf Q@#jU  
average rate 平均率 O(9*
VoD  
average revenue 平均收入；平均收益 }f% Qk0^  
average stock 平均库存；平均存货 H0yM`7[y  
average yearly rent 平均年租 d0f(Uk  
avoidance of double taxation 避免双重课税 Z c#Jb  
avoidance of tax 避税

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