一些有用的会计术语(也不知道发的地方对不对)A

A: M*3G  
A share Ａ股；甲类股份 WR#h~N 9c  
abatement of tax 减税；减扣免税额 1<#D3CXK  
ABN AMRO Bank N.V. 荷兰银行 O]hUOc`k  
above-the-line expenditure 线上项目支出；经常预算支出 qtZzJ>Y  
above-the-line receipt 线上项目收入；经常预算收入 M$ieM[_T  
ABSA Asia Limited 南非联合亚洲有限公司 |&MoQxw@  
absolute change 绝对数值变更 >m1b/J3#  
absolute expenditure 实际开支 "A~dt5GJ  
absolute guideline figure 绝对准则数字 FO_}9<s  
absolute interest 绝对权益 z5iC
Q4C<  
absolute order of discharge 绝对破产解除令 lN5PKsGl  
absolute profit margin 绝对利润幅度 i7h^L)M  
absolute value 实值；绝对值 sB*dv06b0  
absolutely vested interest 绝对既得权益 Vfy@?x= &  
absorbed cost 已吸收成本；已分摊成本 p7`9 d1n  
absorption 吸收；分摊；合并 8w[O%  
absorption rate 吸收率；摊配率；分摊率 >@bU8}rT  
ACB Finance Limited 亚洲商业财务有限公司 +<xQ
F  
acceptable form of reciprocity 合理的互惠条件 {{P 3Z[  
acceptable rate 适当利率；适当汇率 ]
6`K  
acceptance agreement 承兑协议 qG 20  
acceptance for honour 参加承兑 }#e=*8F7  
acceptor 承兑人；接受人；受票人 j1{`}\e  
acceptor for honour 参加承兑人 }6%\/d1~ 6  
accident insurance 意外保险 t-C|x)J+  
Accident Insurance Association of Hong Kong 香港意外保险公会 zsQkI@)sO  
accident insurance scheme 意外保险计划 r-EIoZ"P  
accident year basis 意外年度基准 LXby(|<j  
accommodation 通融；贷款 L9Zz-Dr s  
accommodation bill 通融票据；空头票据 =GP L>a&  
accommodation party 汇票代发人 db1ZNw  
account balance 帐户余额；帐户结余 m ne)c[Qn  
account book 帐簿 Z|a*"@5_  
account collected in advance 预收款项 $04lL/;  
account current book 往来帐簿 A#I&&qZ  
account of after-acquired property 事后取得的财产报告 ^C^I  
account of defaulter 拖欠帐目 _)Txg2?=  
account payable 应付帐款 <$A/ ('  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 {N{eOa<HA  
account receivable 应收帐款 _7:Bxx4B  
account receivable report 应收帐款报表 *: FS/ir  
account statement 结单；帐单；会计财务报表 LNk :PD0m  
account title 帐户名称；会计科目 !+@70|gFF  
accountant's report 会计师报告 ~YW;'  
Accountant's Report Rules 会计师报告规则  bV(BwWm  
accounting and auditing procedure 会计与审计程序；会计与核数程序 <`vXyPA6  
Accounting Arrangements 《会计安排》 RY)x"\D  
accounting basis 会计基础 1:T"jsWw  
accounting by Official Receiver 破产管理署署长呈交的帐目 ET9tn1  
Accounting Circular 《会计通告》 yc7b%T*Y  
accounting class 会计类别 O_2o/  
accounting date 记帐日期；会计结算日期 m2(}$z3e  
accounting for money 款项核算 wY\,b*x  
Accounting Officer 会计主任 dI7rx+L  
accounting period 会计报告期；会计期 ke W7pN?  
accounting policy 会计政策；会计方针 r>bgCQ#-n  
accounting practice 会计惯例 O!dS;p-F  
accounting principle 会计准则 _8 K|2$X  
accounting record 会计记录 }eZ\~2  
accounting report 会计报告 ol_\ "  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !WlL RkwO  
Accounting Society of China 中国会计学会 8lqmd1v  
accounting statement 会计报表 W!XBuk-  
accounting system 会计制度；会计系统 3*%+NQIj  
accounting transaction 会计事项；帐务交易 RfvvX$  
accounting treatment 会计处理 5X];?(VTsb  
accounting year 会计年度 Px?"5g#+  
accretion 增值；添加 1nvT={'R  
accrual 应计项目；应累算数目 A~E S{Zkh  
accrual basis 应计制；权责发生制 8irTGA  
accrual basis accounting 应计制会计；权责发生制会计 f&5S`}C  
accrue 应累算；应计 I'{Ctc  
accrued benefit 应累算利益 *< fJgc"3  
accrued charges 应计费用 p(GI0
2|n  
accrued cumulative preference share dividend 应累算的累积优先股股息 'M?ptu?f  
accrued expenses 应累算费用 "-Nyf  
accrued interest payable 应付利息；应计未付利息 v4rO 0y=C  
accrued interest receivable 应收利息；应计未收利息 8kU(>' ^_:  
accrued right 累算权益 l> H'PP~  
accruing profit 应累算的利润 i}>EGmv m  
accumulated fiscal reserve 累积财政储备  n9&fH  
accumulated profit 累积利润；滚存溢利 [=cbzmX[  
accumulated reserve 累积储备 ti1R6oSn  
accumulation of surplus income 累积收益盈余 67T.qX2I$  
acquired assets 既得资产 };9/J3]m  
acquisition 收购；购置；取得 k??CXW  
acquisition cost 购置成本 A9ld9R  
acquisition expenses 购置费用 9{SzE /[  
acquisition of 100% interest 收购全部股权 c1_Z
i  
acquisition of control 取得控制权 t6-fG/Kc  
acquisition of fixed assets 购置固定资产 SufM~9Ll  
acquisition of shell “买壳” U5cbO{\3I  
acquisition price 收购价 jb/C\2U4)  
act of God 天灾 }8"i~>>a  
acting partner 执事合伙人 !JDuVqW  
active market 买卖活跃的市场；交投畅旺的市场；旺市 .@;5"  
active partner 积极参与的合伙人 TZ n2,N  
active trading 交投活跃 751Qi  
actual circulation 实际流通 UL~~J[1r  
actual cost 实际成本 nZNS}|6  
actual expenditure 实际开支；实际支出 :si&A;k  
actual income 实际入息；实际收入；实际收益 M54czo=l  
actual market 现货市场 &l-d_dh  
actual price 现货价；实际价格 Fpn'0&~-fi  
actual profit 实际利润 J]S6%omp>  
actual quotation 实盘；实际价位；实际报价 oLlfqV,|L\  
actual year basis 按实际年度计算 6yYd~|T.Fl  
actuals 实货 n?q+:P  
actuarial investigation 精算调查 4C:dkaDq]  
actuarial principle 精算原则 %t9Kc9u3p  
actuarial report 精算师报告 +",`Mb  
Actuarial Society of Hong Kong 香港精算学会 16z WmJH  
actuarial valuation 精算师估值 ^l ;Bo3^_  
actuary 精算师 !_c6 `oW  
ad referendum agreement 暂定协议；有待覆核的协定 z8D,[`  
ad valorem duty 从价税；按值征税 I)*J,hs1  
ad valorem duty system 从价税制 _E-{*,7bZS  
ad valorem fee 从价费 6b`
Jq>v  
ad valorem tariff 从价关税 6+s&%io4  
additional allowance 额外免税额  +
+8 Xi1  
additional amount for unexpired risk 未过期风险的额外款额 r}|)oG,=  
additional assessable profit 补加应评税利润 'f %oL/,  
additional assessment 补加评税 7uv"#mq  
additional commitment 额外承担 Pq-@waH3  
additional commitment vote 额外承担拨款 oz3!%'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f::^zAV  
additional dependent parent allowance 供养父母额外免税额 7:$dl#  
additional provision 额外拨款 4RQ38%> >j  
additional stamp duty 附加印花税 3|3ad'  
additional tax 补加税罚款；补加税款 }VH2G94Ll  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 w+\RSqz/  
adjudged bankrupt 被裁定破产 R[vX+d!7  
adjudicated bankrupt 裁定破产人 v=uQ8_0~N  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 X^m@*,[s  
adjudication of bankruptcy 裁定破产；宣告破产 V0#E7u`4  
adjudication of insolvency 裁定无力偿还债务 L5&,sJz  
adjusted actual 经调整的实数；调整后的实数 FO]f 4@  
adjusted current assets 经调整的流动资产；调整后的流动资产 .OW5R*  
adjusted figure 经调整的数字；调整后的数额 %.uN|o&n  
adjusted liabilities 经调整的负债；调整后的负债 1T,Bd!g  
adjusted loss 经调整的亏损；调整后的亏损 %>O}bdSf  
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 Xpkj44cd@  
adjusted profit 经调整的利润；调整后的利润 [>j.x2=  
adjusted surplus 经调整的盈余额；调整后的盈余额 bgInIe
 
adjusted value 经调整的价值；调整后的价值 Ia^/^>  
adjustment 调整；修订；理算〔保险〕 %hBw)3;l  
adjustment centre 调剂中心 %$_?%X0=t  
adjustment lag 调整过程的时间差距；调整时差 vKkvB;F41  
adjustment mechanism 调整机制 $x+ P)5)  
adjustment of loss 亏损调整 &XhxkN$8  
adjustment process 调整过程；调整程序 0
q1+5  
adjustment range 调整幅度 5rA>2<\pQ  
administered exchange rate 受管制汇率 q7rX4-G$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 -/7@ A  
administration expenses 行政费用 \IR$~  
administration fee 手续费；行政费 <`A!9+  
administration in bankruptcy 破产管理 zrtbk~v8y  
administration order 遗产管理令 j_zy"8Y{  
administrator 管理人；遗产管理人 t3Iij0b~  
administrator of the estate 遗产管理人 dW^#}kN7V  
admission of debt 债项承认书 ~ :B/`1[m  
admission of proof 接纳债权证明 = j l(Q  
advance 放贷款项；垫付款项；预支款项；预付款项 '@QK<!%,  
advance account 暂支帐目；预付款帐户 ]<fZW"W<q  
advance compensation 预付补偿金 }4Gn$'e  
advance from shareholder 股东垫款 R3BK\kf&  
advance pending reimbursement 预支以待日后付还 hH?ke(&=f  
advanced economy 先进经济体系 ) I.uqG  
advancement 预付；预付财产 -fK_F6_\]  
advances warrant 垫款令 diw5h};W  
advancing 贷出 GL&rT&  
adverse balance 逆差 fjQIuM  
adverse exchange 逆汇 kY~yA2*G  
advertisement addressed to shareholders 在报章刊登的致股东通告 L{c\7
  
advice for collection 托收通知书 TjctK [db@  
advice of drawing 提款通知书；汇票通知书 KZ [:o,jp>  
advice of payment 付款通知 }L5;=A']S  
Advisory Committee [Securities and Futures Commission] MF::At[4  
谘询委员会〔证券及期货事务监察委员会〕 k@9q5lu;T  
Advisory Committee on Diversification 经济多元化谘询委员会 x1#6~283  
affidavit 誓章；遗产申报誓章 WMoRosL74  
affidavit of no receipt 述明无收款的誓章 # kmI#W"^  
affiliate 联号；联营公司；附属公司 ljh,%#95=  
affiliated company 附属公司；联号；联营公司 ?3iN)*Ut  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 6y@o[=m  
affordability 负担能力 DsiyN:o'+  
African Development Bank [AfDB] 非洲开发银行 Yd~Tzh  
after-acquired property 事后取得的财产 Sa6YqOel@  
after-hours dealing 市后交易 "9H#pj -  
after-tax profit 税后盈利；税后利润；税后溢利 KH[Oqd  
agency agreement 代理协议 J8`vk#5  
agency expenses 代理机构的开支 f%STkL)  
agency fee 代理费 .ityudT<  
Agency Law 《代理法》 &gvX<X4e  
agent 代理人；承销人 mgEZiAV?  
agent of company 公司代理人 4-xg+*()  
agent's fee 代理人费；经纪费 Cz4l  
aggregate 总计；总数；总体数字 M""X_~&I"  
aggregate amount 总款额；总额 OgyHX>}bH  
aggregate assets and liabilities 总体资产与负债 D_I_=0qNd  
aggregate at constant price 按固定价格计算的总体数字 8GT{vW9  
aggregate demand 总需求 jATN):8W  
aggregate gross position 总持仓量 4+0:(=>[%  
aggregate limit 总限额 s3gT6  
aggregate of salaries tax 合计薪俸税 & =vi]z:[  
aggregate performance 总体表现；总体业绩 {Hxziyv~Y(  
aggregate supply 总体供应 MCfDR#a  
aggregate surplus 总盈余
M5LqZyY  
aggregate total 整体总额 N8]d0  
aggregate value 总值；合计价值 SjU0Xb)[  
aggregated basis 合计基准 rP&.`m88n  
aggregated net chargeable income 合计应课税入息实额 N5fMMi(O  
aggregation 合并计算；合计；总和 oVnHbvP1X  
aggregation of incomes of husband and wife 夫妇入息合并计算 `q1K%id  
aggregation of property 财产的总和 ezk:XDi4  
agio 差价；贴水 |F>'7JJJ  
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》 )XD$YI  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment rEZMX2  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 hKp-"  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment X57\sggK  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 "1$hfs  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment p\,PY  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 9=MxuBl  
agreement for a settlement 授产协议 e5cvmUF_W  
agreement for assignment 转让协议 y8O<_VOO}"  
agreement for sale 售卖协议；买卖协议 a 1pa#WC  
agreement for sale and purchase 买卖协议 }Xy<F?Mh  
agreement for the payment of interest 支付利息协议 EXbhyg
 
agreement for the repayment of money 还款协议 ;KW}F|  
agreement of reinsurance 再保险协议 fYZ)5xnj  
Agricultural Bank of China 中国农业银行 km!jxs  
air passenger departure tax 飞机乘客离境税 *ps")?tlC  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 6rzXM`cs  
airport tax 机场税 ?bK^IHh  
alcohol duty 酒精税 W6uz G  
alienation 让与；让渡；转让 ;(9q, )  
alimony 生活费；赡养费 kA<58,!  
All Ordinaries Index [AOI] 所有普通股指数 e@crM'R7Lo  
all risks 全险；综合险 >I.X]<jI  
All Sales Record for Stock Market 《股票市场成交报告》 =wX(a  
Allied Capital Resources Limited 新联财务有限公司 HA(
G q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 mmgIV&P  
allocation letter 拨款信件 Gcu?xG{  
allocation of fund 分配款项；预留款项 UPJ3YpK  
allocation of profit 利润分配；溢利分配 3+$~l5LY  
allocation warrant 拨款令 _n_|skG  
allotment 分配；配股 . [\S=K|/  
allotment notice 股份配售通知；配股通知 c27A)`   
allotment of shares 股份分配 @,v.Y6Ge  
allowable 可获宽免；免税的 *H%Jgz,
 
allowable business loss 可扣除的营业亏损 5J8U] :Y)  
allowable expenses 可扣税的支出 Qa=v }d-O  
allowance 免税额；津贴；备抵；准备金 xD<:'-ri>  
allowance for debts 债项的免税额 2AI~Jm#  
allowance for depreciation by wear and tear 耗损折旧免税额 &8uq5uKg  
allowance for funeral expenses 殡殓费的免税额 *J] }bX  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 '\.fG\xD  
allowance for repairs and outgoings 修葺及支出方面的免税额 ( RCQbI  
allowance to debtor 给债务人的津贴 Qf}b3WEAI  
alteration of capital 资本更改 ^iaG>rvA  
alternate trustee 候补受托人 VKp
4FiI6  
amalgamation 合并 0')O4IHH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8DP] C9  
ambit of charges 征税范围；收费范围 =7uxzg/%Tj  
amended valuation 经修订的估值 w#M66=je_  
American Commodities Exchange 美国商品交易所 z>X<Di&x)  
American Express Bank Limited 美国运通银行  \>*B  
American Stock Exchange 美国证券交易所 ohe0}~)V  
amortization 摊销 @'{m-?*  
amount due from banks 存放银行同业的款项 q}mQm'  
amount due from banks abroad 存放海外银行同业的款项 U(cV#@Y  
amount due from holding companies 控股公司欠款 #Y;_W;#  
amount due from local banks 存放本港银行同业的款项 X8(, ,>_  
amount due to banks 银行同业的存款 &c)n\x*  
amount due to banks abroad 海外银行同业的存款 _+hf.[""  
amount due to holding companies 控股公司存款 (:]on
^|  
amount due to local banks 本港银行同业的存款 t1)Qa(#]  
amount due to outport banks 外埠银行同业的存款 D|p`~(  
amount for note issue 发行纸币的款额 (},TZ+u
 
amount of bond 担保契据的款额 X!%C
YmIRb  
amount of consideration 代价款额 4=E9$.3a  
amount of contribution 供款数额 SiyZq"  
amount of indebtedness 负债款额 ^ LTKX`p  
amount of principal of the loan 贷款本金额 \-B8
`ah  
amount of rates chargeable 应征差饷数额  Lx:O Dd  
amount of share capital 股本额 4 u!)QG  
amount of sums assured 承保款额 c~a:i=y67  
amount of variation 变动幅度 h{&}p-X&[  
amount of vote 拨款数额 qZ6Mk9@M  
amount payable 应付款额 {@c)!%2$  
amount receivable 应收款额 _Hn-bp[?>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?|t9@r  
analysis 分析 syYe0~  
ancillary risk 附属风险 d)&}% 2ku  
annual account 周年帐目；周年帐目报表；年度决算；年结 Z&!5'_9{V  
annual accounting date 年结日期 S-\;f jh  
annual allowance 每年免税额；年积金；年度津贴；年津 9$pQ|e0t
J  
annual balance 年度余额 HTz&h#)JQ  
annual disposable income 每年可动用收入 nDvj*lZF  
annual estimates 周年预算 El
$yM.M"  
annual fee 年费 -kVt_  
annual general meeting 周年大会 bZ.q?Hlfk  
annual growth rate 年增率；每年增长率 P
<@V  
annual long-term supplement 长期个案每年补助金 *uq;O*s  
annual pensionable emolument 可供计算退休金的年薪 O%.c%)4Xo  
annual report 年报 pLvvv#Y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2O^7zW  
annual return 周年报表；周年申报表；每年报税表格 6WEYg   
Annual Return Rules 《周年报表规则》 Qyr^\a;k'  
annual review of consumer prices 每年消费物价回顾 YVMwb@|  
annual roll-forward basis 逐年延展方式 GDgq 4vfj  
annual salary 年薪 jF}u%T)HL  
annual statement 年度报表；年度决算表 CnT]uU  
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 t`6R)'  
annuitant 年金受益人 (c<MyuWb  
annuity 年金 V9tG2mLf>  
annuity contract 年金合约 Jf-4Q!  
annuity on human life 人寿年金 n:-:LSa+3  
antecedent debt 先前的债项 T(E$0a)#  
ante-dated cheque 倒填日期支票 4ACL|RF)A  
anticipated expenditure 预期开支 $s*\yam?|  
anticipated net profit 预期纯利 qd=&*?  
anticipated revenue 预期收入 #&A)%Qbg  
anti-inflation measure 反通货膨胀措施 %B&y^mZv*\  
anti-inflationary stance 反通货膨胀立场 J1Ay^*qRU  
apparent deficit 表面赤字 ?n 9<PMo  
apparent financial solvency 表面偿债能力 yaiw|j`A
 
apparent partner 表面合伙人 M~Tx4_t  
application for personal assessment 个人入息课税申请书 t<Iy`r71  
application of fund 资金应用 F|t3%dpj  
application to release as liquidator and to destruct the books of accounts and documents )c:i'L  
申请免除清盘人职务及毁灭帐簿与文件 y Q_lJIX  
appointed actuary 委任精算师 -^i[  
appointed auditor 委任核数师；委任审计师
J_]B,' 6  
appointed trustee 委任的受托人 bF5mCR:  
appointer 委任人 h <s.o#8  
apportioned pro rata 按比例分摊 u dhj$:t
 
apportionment 分配；分摊 h7iI=[_V  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %. =B=*  
apportionment formula 分摊方程式 Gm0&
y  
apportionment of estate duty 遗产税的分摊 M PhG:^g  
appraisal 估价；评估 p_x@FA(  
appreciable growth 可观增长 nwOT%@nw  
appreciable impact 显着影响 Lc<v4Bp  
appreciable increase 可观增长 \zA G#{  
appreciation 增值；升值 |#p`mc%f~\  
appreciation against other currencies 相对其他货币升值 L{py\4z'_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >}tm8|IHoo  
appreciation tax 增值税 &&/2oP+z  
appropriation 拨款；拨用；拨付 7$8YBcZ6  
appropriation account 拨款帐目 "Zo<$p3]  
Appropriation Bill 拨款法案 h/7m.p]  
appropriation-in-aid system 补助拨款办法 fO+$`r>9  
approved assets 核准资产 1Y2]jz4  
approved basket stock 认可一篮子证券 2WK]I1_  
approved budget 核准预算 Dp)5u@I  
approved charitable donation 认可慈善捐款 <6_RWtU  
approved charitable institution 认可慈善机构 .d)X.cO  
approved currency 核准货币；认可货币 >l & N  
approved estimates 核准预算 ?U\@?@  
approved estimates of expenditure 核准开支预算 AATiI+\S  
approved overseas insurer 核准海外保险人 ,i>{yrsOh  
approved overseas trust company 核准海外信托公司 @+OX1-dd/w  
approved pooled investment fund 核准汇集投资基金 noali96J  
approved provident fund scheme 认可公积金计划 O_yk<  
approved provision 核准拨款 #nTzn2  
approved redeemable share 核准可赎回股份 ;<j[0~qp:  
approved regional stock 认可地区性证券 ?Vy%<f$  
approved retirement scheme 认可退休金计划 {tq.c9+!d  
approved subordinated loan 核准附属贷款 bqmb|mD  
arbitrage 套戥；套汇；套利 8|5ttdZ  
arbitrageur 套戥者；套汇者 s4RqY*VK  
arbitrary amount 临时款项 ]kXiT Yg  
arrangement 措施；安排；协定 k,p:!S(bl  
arrears 欠款 &!|'EW  
arrears of pay 欠付薪酬 P4&3jQ[o  
arrears of revenue 逾期未收税款；逾期未收的帐项 i&%~:K*
  
articles of association 组织章程；组织细则；组织章程细则 {h<V^r  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ^lB=O  
ascertainment of profit 确定利润 kj$Ks2!W  
"Asia Clear" “亚洲结算系统” ,4O|{Iu#n  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 fC$Rz#5?  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 O;bnyB$  
Asian Development Fund [ADF] 亚洲发展基金 tZW2TUM]  
Asian dollar bond 亚洲美元债券 f6\`eLGi1  
Asian dollar market 亚洲美元市场 cym<uh-Wg^  
Asian dollar rate 亚洲美元利率 cPFs K*w  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 fl8~*\;Xu  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 M0
+xl+
c+  
asked price 沽盘；喊价；索价；卖方报价 4f)B@A-  
assessable income 应评税入息 P!c.!8C$  
assessable loss 应评税亏损 b4Y<  
assessable profit 应评税利润 4=BIYC"Lu  
assessable value 应评税值 3PmM+}j3  
assessed profit 估定利润 #@rvoi  
assessed value 经评估价值 Q L0  
assessment 评税；评定；估价；评税单 _6y#?8RMB  
assessment number 评税编号；估价编号 |"j{!Ei  
assessment of additional tax 补加税评税 S.u1[Yz^  
assessment of performance 业绩评估；实绩评价 F$tshe(  
Assessor 评税主任 Ol%KXq[  
asset price bubbles 资产价格泡沫 TBAF_$  
asset-backed securities 具资产保证的证券 |z1  
assets accretion 资产增值 ~AqFLv/%  
assets and liabilities 资产与负债 [&Yrnkgr  
assets betterment statement 资产递增表；资产改进表 IE^xk@  
assets lending 实物放款；有抵押贷款 'AU:[eyUV  
assets of the company passing on the death 死者去世时转移的公司资产 %5?Zjp+9  
assets pledged as security for liabilities 用作负债抵押的资产 /0.m|Th'm  
assets portfolio 资产投资组合 A_:CGtv:  
assets price 资产价格 DW@|H  
assets quality 资产质素 GkOZ=ej  
assets realization 资产变现 `#/0q*$  
assets refinancing arrangement 资产再集资安排 *H2@lrc  
assets securitization 资产证券化 9oe=*#Ig1m  
assets situated outside Hong Kong 在香港以外地方的资产 No|T
#=BZ[  
assets stripping 削减资产；拆卖资产 Kc3BVZ71  
assets value 资产值 <8 $fo  
assignee 承让人 r
]sNI[  
assignment 转让；转让书；转让契 d[0
R#2y=  
assignment of interest 权益转让 i[IOR0  
assignment of letters patent and trade mark 专利证书及商标转让 E.Vlz^B  
assignment of property 物业转让；物业转让书 *Y:;fl +v  
assignment right 转让权 -o+<m4he  
assignor 转让人 jDWmI%Y.  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 W(gOidKKz  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >8v4fk IK  
associate member 附属会员 ] I&l0Fx  
associated body corporate 相联法人团体 })V^t3  
associated company 相联公司；联属公司 4r+@7hnK  
associated corporation 相联法团 %1oh+'ES F  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] sGAOK%28  
公认会计师公会〔英国〕 %0y_WIjz  
Association of Futures Exchange Brokers 香港期货经纪协会 eYpK!9
 
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Z,jR:_p  
association of underwriters 承保人组织 efT@A}sV  
assumption of control 接管 _~Q
iQDq  
assurance 担保；保险；转易；转易书 8q}955Nl  
assurance of interest 权益的转易 4X}.aZO&b  
at 19XX price 按一九ＸＸ年价格计算 ^\(<s  
at a discount 按赔价计算；按贴水价格计算；打折扣 (9]8r2|.  
at a premium 按溢价计算；按升水价格计算 V*Q!J{lj^#  
at call 通知付款；按通知 h/iL/Q=  
at constant market price 按固定市价计算 io[>`@=  
at constant price 按固定价格计算 uht>@ WSg|  
at cost 按成本计算 M^89]woC  
at current market price 按当时市价计算；按现时市价计算 }xA Eu,n^  
at current price 按当时价格计算；按现时价格计算 99KW("C1F  
at factor cost 按要素成本计算；按生产要素成本计算 VUneCt%  
at money-of-the-day price 按付款当日价格计算 'vP"&lrn  
at or better 按指定或较佳价位〔买卖指令〕 _9pcHhJux  
at par 按面值计算；平价 z]49dCN  
at sight 见票即付 I(5sKU3<  
at the close 按收市盘 B7 #O>a  
at the opening 按开市盘 +jPJv[W  
attestation 见证；见证条款 WA?We7m$  
at-the-money option 平价期权 kMz*10$gn  
attorney 受权人；受托代表人 P9W!xvV`w  
attornment 新拥有人承认书 BzXTHFMSy  
attributable profit 可归属利润 2+oS'nL  
attributable share value 可归属股份价值 t+l{D#?a  
Auckland Stock Exchange 奥克兰证券交易所 O30eq 7(  
auction 拍卖 _?I6[Mz  
auctioneer 拍卖商 2gN78
#d  
audit 审计；核数 .rcXx
V@f  
Audit Commission 审计署 59l9^<{A  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Clo}kdkd_  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 H#+2l?D:"  
audit review 帐目审查 -U
BH,U  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~_]i'ii8  
audited account 审计帐目；经审计的帐目 3nbTK3,  
audited annual account 经审计的周年帐目 1_B;r9x  
audited balance sheet 经审计的资产负债表 [.Y]f.D  
auditor 核数师；核数主任；审计师 1C5~GI`  
auditor's certificate 核数师证明书；审计师证明书 Y(/y,bJ?jp  
auditor's report 核数师报告；审计师报告 k^{}p8;3  
Aussie bond 澳元债券 SR$?pJh D%  
austerity budget 紧缩预算 %_L~"E 2e  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 O'~>AC5
{  
Australia All Ordinaries Index 澳洲所有普通股票指数 Oj F]K,$  
Australian Dollar [AUD] 澳元 PiVp(; rtQ  
Australian Options Market 澳大利亚期权市场 KKRj#m(:!  
Australian Securities Commission 澳洲证券事务监察委员会 7%sx["%@  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )F\^-laMuK  
Australian Stock Exchange 澳大利亚证券交易所  oB8LJZ;  
Austrian Schilling [ATS] 奥地利先令 ww5UQs2sn  
authentication 认证；鉴证 sDZ<XA  
authority to purchase 委托购买证；委购书 ?X'l&k>  
authorization 认可；核准；授权；授权书 NtDxwzj  
authorization by direction 指示授权 dsG:DS`q  
authorization by instruction 指令授权 aInh?-  
authorization by warrant 令状授权 \uyZl2=WWa  
authorization of unit trust 单位信托的认可 #ULzh&yO  
authorized agent 指定代理人
b(Nxk2uv  
authorized capital 法定资本 peZ'sZ6  
authorized clerk 出市员 ,7n8_pU  
authorized dealer 认可交易商 6sQY)F7p  
authorized financial institution 认可财务机构 (Rs|"];?Z  
authorized fund 认可基金 vPSY1NC5  
authorized fund house 获授权的基金公司；认可基金公司 nj<nW5[  
authorized institution 认可机构 G Tz>}
@W  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 mcb|N_#n/  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 m4@Lml+B,  
authorized insurer 获授权保险人；获认可承保人 hbSXa'
 
authorized investment 特准投资项目 h @2.D|c)g  
authorized person 获授权人 [2.;gZj  
authorized representative 获授权代表 QR\2%}9b  
authorized share capital 法定股本 ):st-I!o  
automated quotation system 自动报价系统 WxJV zHtR  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] El^V[s'3  
自动交易系统〔香港期货交易所有限公司〕 EG J/r  
automatic adjustment mechanism 自动调整机制 p1']+4r
%  
automatic adjustment system 自动调整系统 k0IztFyj:R  
Automatic Clearing House 自动票据交换所 dk_! ~Z  
automatic exchange rates accumulation system 自动化汇率累集系统 Z5Tu*u=  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 G4,.kK  
automatic teller machine [ATM] 自动柜员机 _ YcIGOL  
autopay 自动转帐 CTf39R|7_  
available assets 可用资产 ,aU8. J_U  
available fiscal reserve 现存财政储备 G7YBo4v  
available profit 可用利润 [N_)V kpr  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 jyFKO[s\X  
average 平均；平均数；海损 m~`f0  
average basic salary 平均基本薪金 *lBX/O`=  
average consumer expenditure 平均消费开支；一般消费开支 %g7B*AX]  
average cost 平均成本 |o#pd\  
average cost of land production 增辟土地平均成本 -uhg7N[3  
average daily turnover 平均每日成交额 =GL^tAUJ  
average daily wage rate 平均每日工资率 om1D}irKT  
average expenditure pattern 平均开支模式 iHk/#a  
average growth rate 平均增长率 =p \eh?^  
average net fixed assets 固定资产平均净值 S.*.nv  
average of relatives 相对价格平均数 4<S=KFT_  
average price 平均价格 .GiQC{@9w  
average propensity to consume 平均消费倾向；一般消费倾向 *d}{7UMy#  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Os[50j!4>  
average rate 平均率 UJ^-T+fut  
average revenue 平均收入；平均收益 roNs~]6  
average stock 平均库存；平均存货 vPET'Bf(YV  
average yearly rent 平均年租 \^Z DH  
avoidance of double taxation 避免双重课税 '=(@3ggA:  
avoidance of tax 避税

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