一些有用的会计术语(也不知道发的地方对不对)A

A: #W*5=Cf  
A share Ａ股；甲类股份 z0doLb^!  
abatement of tax 减税；减扣免税额 poQY X
5  
ABN AMRO Bank N.V. 荷兰银行 E{1O<qO<  
above-the-line expenditure 线上项目支出；经常预算支出 /\OjtE  
above-the-line receipt 线上项目收入；经常预算收入 ix6j=5{  
ABSA Asia Limited 南非联合亚洲有限公司 `@-H ;  
absolute change 绝对数值变更 wzF/`z&0?6  
absolute expenditure 实际开支 =Cu!  
absolute guideline figure 绝对准则数字 `WX @1]m  
absolute interest 绝对权益 TLw.rEN!;  
absolute order of discharge 绝对破产解除令 >f74]J=V  
absolute profit margin 绝对利润幅度 ~ /]u72?rP  
absolute value 实值；绝对值 O57 eq.aT  
absolutely vested interest 绝对既得权益 vz/.*u  
absorbed cost 已吸收成本；已分摊成本 pWK7B`t  
absorption 吸收；分摊；合并 epR7p^`7  
absorption rate 吸收率；摊配率；分摊率 v2/@Pu!kg  
ACB Finance Limited 亚洲商业财务有限公司 A]QgX5\sa  
acceptable form of reciprocity 合理的互惠条件 #r>  
acceptable rate 适当利率；适当汇率 D&:,,Dp  
acceptance agreement 承兑协议 a%V6RyT4qW  
acceptance for honour 参加承兑 y/Paq^Hd  
acceptor 承兑人；接受人；受票人 &n91f  
acceptor for honour 参加承兑人 c|IH|y  
accident insurance 意外保险 Z!v)zH\  
Accident Insurance Association of Hong Kong 香港意外保险公会 'z>|N{-xG  
accident insurance scheme 意外保险计划 FK{Vnj0  
accident year basis 意外年度基准 R~PD[.\u  
accommodation 通融；贷款 L;wzvz\+  
accommodation bill 通融票据；空头票据 hZ[,.  
accommodation party 汇票代发人 Fzt{^%\`  
account balance 帐户余额；帐户结余 hCuUX)>Bt  
account book 帐簿 j/ow8Jmc*  
account collected in advance 预收款项 v[A)r]"j"M  
account current book 往来帐簿 ^FIpkhw  
account of after-acquired property 事后取得的财产报告 #2^eGhwnI  
account of defaulter 拖欠帐目 2mRm.e9?  
account payable 应付帐款 ]>B>.s  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1-.6psE  
account receivable 应收帐款 D!^&*Ia?2  
account receivable report 应收帐款报表 :Z3Tyj}4  
account statement 结单；帐单；会计财务报表 W;P8=q  
account title 帐户名称；会计科目 :G!i]1x<  
accountant's report 会计师报告 tHgu#k0  
Accountant's Report Rules 会计师报告规则 $~W=)f9  
accounting and auditing procedure 会计与审计程序；会计与核数程序 WzDL(~m+Z  
Accounting Arrangements 《会计安排》 =c8xg/  
accounting basis 会计基础 A]c'`Nf  
accounting by Official Receiver 破产管理署署长呈交的帐目 @FO=0_;y  
Accounting Circular 《会计通告》 )O;6S$z9Y  
accounting class 会计类别 w&8N6gA14  
accounting date 记帐日期；会计结算日期 .hPk}B/KV  
accounting for money 款项核算 =ss(~[  
Accounting Officer 会计主任 Bi:%}8STH  
accounting period 会计报告期；会计期 62)Qr  
accounting policy 会计政策；会计方针 avxr|uk  
accounting practice 会计惯例 FN0)DN2d}  
accounting principle 会计准则 waT'|9{  
accounting record 会计记录 Kg4\:A7Sa.  
accounting report 会计报告 bys5IOP{]o  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 KW`^uoY$  
Accounting Society of China 中国会计学会 o"wvP~H  
accounting statement 会计报表 g3B%}!|  
accounting system 会计制度；会计系统 zZR_&z<  
accounting transaction 会计事项；帐务交易 b\^X1eo  
accounting treatment 会计处理 =hL;Q@inb  
accounting year 会计年度 |Y"nZK,  
accretion 增值；添加 v'=$K[_  
accrual 应计项目；应累算数目 f=:ycd!  
accrual basis 应计制；权责发生制 "Tt5cqUQoY  
accrual basis accounting 应计制会计；权责发生制会计 PuO5@SP~  
accrue 应累算；应计
w5Lev}Rb  
accrued benefit 应累算利益 uW;[FTcqy$  
accrued charges 应计费用 OYW:I1K<5  
accrued cumulative preference share dividend 应累算的累积优先股股息 f"9aL= 3  
accrued expenses 应累算费用 \Hb"bv  
accrued interest payable 应付利息；应计未付利息 S*PcK>  
accrued interest receivable 应收利息；应计未收利息 bAOL<0RS9`  
accrued right 累算权益 @-zL"%%dw'  
accruing profit 应累算的利润 N_L~oX_  
accumulated fiscal reserve 累积财政储备 _Fe%Ek1Yy  
accumulated profit 累积利润；滚存溢利 bbNN$-S|  
accumulated reserve 累积储备 1zIX $A  
accumulation of surplus income 累积收益盈余 )IBvm1  
acquired assets 既得资产 S@4p.NMU  
acquisition 收购；购置；取得 IX+!+XC"U  
acquisition cost 购置成本 8/gA]I 6=#  
acquisition expenses 购置费用 )@(IhU)
  
acquisition of 100% interest 收购全部股权 q8 &\;GK|  
acquisition of control 取得控制权 pz4lC=H%o  
acquisition of fixed assets 购置固定资产 :#nfdvqm  
acquisition of shell “买壳” r_>]yp  
acquisition price 收购价 T"IDCT'z  
act of God 天灾 uSQlE=  
acting partner 执事合伙人 8SGqDaRt  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |
!m8JV|x  
active partner 积极参与的合伙人 kLE("I:7  
active trading 交投活跃 9u?[{h.`B  
actual circulation 实际流通 }vK8P r%  
actual cost 实际成本 >dK# tsp  
actual expenditure 实际开支；实际支出 nz2`YyR  
actual income 实际入息；实际收入；实际收益 W79Sz}):  
actual market 现货市场 FHbyL\Q  
actual price 现货价；实际价格 t4d^DZDh!  
actual profit 实际利润 yRAfIB$T}"  
actual quotation 实盘；实际价位；实际报价 @js`$  
actual year basis 按实际年度计算 SL[EOz#  
actuals 实货 n?(s
n  
actuarial investigation 精算调查 {Qba`lOkq  
actuarial principle 精算原则 z&wJ"[nOC  
actuarial report 精算师报告 p!/!
ZIo  
Actuarial Society of Hong Kong 香港精算学会 L$t.$[~L  
actuarial valuation 精算师估值 /Z|K9
a  
actuary 精算师 u(W>HVEG  
ad referendum agreement 暂定协议；有待覆核的协定 vC^U
l  
ad valorem duty 从价税；按值征税 QtHK`f>4#n  
ad valorem duty system 从价税制 [zJ|61^  
ad valorem fee 从价费 tqD=)0Uzs  
ad valorem tariff 从价关税 ls({{34NF  
additional allowance 额外免税额 ^#gJf*'UE  
additional amount for unexpired risk 未过期风险的额外款额 B%n|%g6K|h  
additional assessable profit 补加应评税利润 ]WYddiF  
additional assessment 补加评税 J.(mg D  
additional commitment 额外承担 <s=i5t My5  
additional commitment vote 额外承担拨款 <sTY<iVR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7S/\;DF  
additional dependent parent allowance 供养父母额外免税额 yz7Fe  
additional provision 额外拨款 Og-v][  
additional stamp duty 附加印花税 VX:Kq<XwQ  
additional tax 补加税罚款；补加税款 719lfI&s  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 }D]y-BbA.  
adjudged bankrupt 被裁定破产 hG2WxYk  
adjudicated bankrupt 裁定破产人 |mQC-=6t;Y  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 qm/#kPlM  
adjudication of bankruptcy 裁定破产；宣告破产 Hkrhd   
adjudication of insolvency 裁定无力偿还债务 XUVBD;"f!  
adjusted actual 经调整的实数；调整后的实数 v%muno,  
adjusted current assets 经调整的流动资产；调整后的流动资产 .4J7 ^l  
adjusted figure 经调整的数字；调整后的数额 9fy[%M  
adjusted liabilities 经调整的负债；调整后的负债 7Y.mp9,  
adjusted loss 经调整的亏损；调整后的亏损 &q>C  
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 3!op'X!  
adjusted profit 经调整的利润；调整后的利润 Y41b8.|P+  
adjusted surplus 经调整的盈余额；调整后的盈余额 kx%\Cz  
adjusted value 经调整的价值；调整后的价值 o&$Of  
adjustment 调整；修订；理算〔保险〕 6 \?GY  
adjustment centre 调剂中心 4(? Z1S  
adjustment lag 调整过程的时间差距；调整时差 cTja<*W^xv  
adjustment mechanism 调整机制 KFBBqP  
adjustment of loss 亏损调整 *X!+wK-+  
adjustment process 调整过程；调整程序 Gvl,M\c9-  
adjustment range 调整幅度 Mw`S.M. B  
administered exchange rate 受管制汇率 t>vr3)W  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 G0u H6x?  
administration expenses 行政费用 *|OUd7P:hU  
administration fee 手续费；行政费 mKJO?7tj  
administration in bankruptcy 破产管理 QL\3|'a  
administration order 遗产管理令 e7yn"kd  
administrator 管理人；遗产管理人 /Yj; '\3  
administrator of the estate 遗产管理人 pS "A{k)i  
admission of debt 债项承认书 *SYuq)  
admission of proof 接纳债权证明 4N)45@jk[  
advance 放贷款项；垫付款项；预支款项；预付款项 F?Fxm*Wa/  
advance account 暂支帐目；预付款帐户 5Mp$u756  
advance compensation 预付补偿金 06 an(&a9  
advance from shareholder 股东垫款 z s\N)LyM  
advance pending reimbursement 预支以待日后付还 FwV5{-(  
advanced economy 先进经济体系 I@kMM12>c  
advancement 预付；预付财产 8iPA^b|sz{  
advances warrant 垫款令 
z $iI  
advancing 贷出 bo#?,80L}`  
adverse balance 逆差 TU1W!=Z  
adverse exchange 逆汇 734H{,~  
advertisement addressed to shareholders 在报章刊登的致股东通告 ~H4Tr[8a  
advice for collection 托收通知书 p#N2K{E  
advice of drawing 提款通知书；汇票通知书 ~ Ofn&[G  
advice of payment 付款通知 nTE\EZ+=2  
Advisory Committee [Securities and Futures Commission] xUPg~c0  
谘询委员会〔证券及期货事务监察委员会〕 Iv{uk$^7S  
Advisory Committee on Diversification 经济多元化谘询委员会 5Nt9'
"  
affidavit 誓章；遗产申报誓章 sWq@E6,I  
affidavit of no receipt 述明无收款的誓章 "`V:4uz  
affiliate 联号；联营公司；附属公司 zUA -  
affiliated company 附属公司；联号；联营公司 #[]B
: n6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ]4Q~x  
affordability 负担能力 # ';b>J  
African Development Bank [AfDB] 非洲开发银行 ),@m 3wQ  
after-acquired property 事后取得的财产 6
u,w  
after-hours dealing 市后交易 cS>xT cj  
after-tax profit 税后盈利；税后利润；税后溢利 C_ W%]8u  
agency agreement 代理协议 f9HoQDFsM  
agency expenses 代理机构的开支 n{!=gR.v.  
agency fee 代理费 gMPvzBpP  
Agency Law 《代理法》 h$d`Jmaq  
agent 代理人；承销人 =&mdxKoT0  
agent of company 公司代理人  eI/@ut}v  
agent's fee 代理人费；经纪费 'Uo|@tK  
aggregate 总计；总数；总体数字 #TI
lM]5%  
aggregate amount 总款额；总额 s,j=Kym%  
aggregate assets and liabilities 总体资产与负债 L-|u=c-6  
aggregate at constant price 按固定价格计算的总体数字 7-}/{o*,5  
aggregate demand 总需求 NkxW*w%}l  
aggregate gross position 总持仓量 ;Ouu+#s  
aggregate limit 总限额 bLC+73BjC  
aggregate of salaries tax 合计薪俸税 SQ`KR'E  
aggregate performance 总体表现；总体业绩 J@IF='{  
aggregate supply 总体供应 ^x_+&  
aggregate surplus 总盈余 RWZjD#5%Z  
aggregate total 整体总额 k^%F4d3z@C  
aggregate value 总值；合计价值 eK/rsr  
aggregated basis 合计基准 &ZJ$V  
aggregated net chargeable income 合计应课税入息实额 wx^1lC2  
aggregation 合并计算；合计；总和 U3pMv|b  
aggregation of incomes of husband and wife 夫妇入息合并计算 T9A
FL;1  
aggregation of property 财产的总和 8ZNwo  
agio 差价；贴水 X1="1{8H  
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》 V7?Pv Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment <$8e;:#:  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 N#^o,/  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1ifPc5j}  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》  ?d
vcmXR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?V})2wwP  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 m$bNQ7  
agreement for a settlement 授产协议 %`j2?rn  
agreement for assignment 转让协议 N lB%Qu  
agreement for sale 售卖协议；买卖协议 m</nOf+C  
agreement for sale and purchase 买卖协议 Zv
8G[(  
agreement for the payment of interest 支付利息协议 9U!#Y%*T  
agreement for the repayment of money 还款协议 +?Y(6$o  
agreement of reinsurance 再保险协议 #rx@ 2zi  
Agricultural Bank of China 中国农业银行 ~GjM:*  
air passenger departure tax 飞机乘客离境税 B0!W=T\  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 G:;(,  
airport tax 机场税 IJ6&*t wT  
alcohol duty 酒精税 t8B==%  
alienation 让与；让渡；转让 %M-B"#OB7  
alimony 生活费；赡养费 &Fl*
,  
All Ordinaries Index [AOI] 所有普通股指数 .*L_*}tno  
all risks 全险；综合险 'Inqa;TQz  
All Sales Record for Stock Market 《股票市场成交报告》 xilA`uw`1  
Allied Capital Resources Limited 新联财务有限公司 HNV"'p;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 !}Ty"p`  
allocation letter 拨款信件 w]Ci%W(  
allocation of fund 分配款项；预留款项 Q".
AmHn  
allocation of profit 利润分配；溢利分配 `f%sq*O~  
allocation warrant 拨款令 mTZgvPJ!  
allotment 分配；配股 I@YX-@&7  
allotment notice 股份配售通知；配股通知 oHx=Cg;  
allotment of shares 股份分配 0^3@>>^  
allowable 可获宽免；免税的 "3VMjF\  
allowable business loss 可扣除的营业亏损 1{bsh?zd  
allowable expenses 可扣税的支出 d+g+{p>?  
allowance 免税额；津贴；备抵；准备金 _"sFLe{  
allowance for debts 债项的免税额 67dp)X  
allowance for depreciation by wear and tear 耗损折旧免税额 si|b>R&Z  
allowance for funeral expenses 殡殓费的免税额 1 =9 Kwd  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 d=:
&tOCg2  
allowance for repairs and outgoings 修葺及支出方面的免税额 0& ?/TSC  
allowance to debtor 给债务人的津贴 g}
'(V>(  
alteration of capital 资本更改 l}mzCIw%  
alternate trustee 候补受托人 }t.VH:02y  
amalgamation 合并 D(Yq<%Q  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3,{tGNl|  
ambit of charges 征税范围；收费范围 6Er%td)f  
amended valuation 经修订的估值 \:91BQP c  
American Commodities Exchange 美国商品交易所 =]F15:%Zq  
American Express Bank Limited 美国运通银行 \B D'"  
American Stock Exchange 美国证券交易所 qGKQrb,K  
amortization 摊销 =j!Ruy1  
amount due from banks 存放银行同业的款项 .{LJ  
amount due from banks abroad 存放海外银行同业的款项 I)F3sS45}  
amount due from holding companies 控股公司欠款 #zc{N"!  
amount due from local banks 存放本港银行同业的款项 %-~T;_.  
amount due to banks 银行同业的存款 ){XG%nC  
amount due to banks abroad 海外银行同业的存款 $,B@yiie  
amount due to holding companies 控股公司存款 UZqk2D  
amount due to local banks 本港银行同业的存款 oS_<;Fj  
amount due to outport banks 外埠银行同业的存款 .+hM1OF`x  
amount for note issue 发行纸币的款额 k{j (Gb2sp  
amount of bond 担保契据的款额 D3-H!TFpDb  
amount of consideration 代价款额 4)~GHb  
amount of contribution 供款数额 j%O
nLTZ  
amount of indebtedness 负债款额 lBnG!!VrWa  
amount of principal of the loan 贷款本金额 ^DS+O>  
amount of rates chargeable 应征差饷数额 ;COZH
j9b  
amount of share capital 股本额 &l NHNu[  
amount of sums assured 承保款额 C!aK5rqhv  
amount of variation 变动幅度 4).>b3OhX  
amount of vote 拨款数额 ~F9WR5}]  
amount payable 应付款额 x'wT%/hp  
amount receivable 应收款额 3ws}E6\D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ZCS{D  
analysis 分析 6s|4'!  
ancillary risk 附属风险 (@1*-4
l  
annual account 周年帐目；周年帐目报表；年度决算；年结 hh>mX6A  
annual accounting date 年结日期 ckPI^0A!  
annual allowance 每年免税额；年积金；年度津贴；年津  *$o{+YP  
annual balance 年度余额 xYCX}bksh  
annual disposable income 每年可动用收入 NHL{.8L{  
annual estimates 周年预算 P(&9S`I  
annual fee 年费 VwV`tKit  
annual general meeting 周年大会 ce\ F~8y  
annual growth rate 年增率；每年增长率 E>3fk  
annual long-term supplement 长期个案每年补助金 `CQMvX{  
annual pensionable emolument 可供计算退休金的年薪 Wg2Y`2@t  
annual report 年报 ONw;NaE,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 GP\Pk/E  
annual return 周年报表；周年申报表；每年报税表格 uM<6][^`  
Annual Return Rules 《周年报表规则》 Ii9@ j1-g  
annual review of consumer prices 每年消费物价回顾 )pAN_e"  
annual roll-forward basis 逐年延展方式 Q1?G7g]N  
annual salary 年薪 9@."Y>1G  
annual statement 年度报表；年度决算表 +aWI"d--h  
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 uk~4R@=&H  
annuitant 年金受益人 &18CCp\3)c  
annuity 年金 __,1;=  
annuity contract 年金合约 1k}U+  
annuity on human life 人寿年金 HrZ\=1RB  
antecedent debt 先前的债项 @fWmz,Ngl  
ante-dated cheque 倒填日期支票 UR&Uwa&.  
anticipated expenditure 预期开支 c~+;P(>  
anticipated net profit 预期纯利 Z'~yUo=  
anticipated revenue 预期收入 v8xN
tUxN  
anti-inflation measure 反通货膨胀措施 6T
5nr  
anti-inflationary stance 反通货膨胀立场 er?'o1M  
apparent deficit 表面赤字 d8? }69:h  
apparent financial solvency 表面偿债能力 1wpeYn7>W  
apparent partner 表面合伙人 6KD  
application for personal assessment 个人入息课税申请书 jWd 7>1R?  
application of fund 资金应用 L27i_4E,  
application to release as liquidator and to destruct the books of accounts and documents 007SA6xq  
申请免除清盘人职务及毁灭帐簿与文件 HV??B :  
appointed actuary 委任精算师 )MKzAAt~  
appointed auditor 委任核数师；委任审计师 ;hOrLy&O  
appointed trustee 委任的受托人 &T8prE?  
appointer 委任人 / 1jb8w'  
apportioned pro rata 按比例分摊 ;O2r
+n  
apportionment 分配；分摊 |?!Ew# w  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 D+.h*{gD  
apportionment formula 分摊方程式 4u zyU_  
apportionment of estate duty 遗产税的分摊 uwl;(zwh_  
appraisal 估价；评估 G2%%$7Jj  
appreciable growth 可观增长 rI5)w_E?  
appreciable impact 显着影响 DM*mOT  
appreciable increase 可观增长 I4Ys,n  
appreciation 增值；升值 U. 1Vpfy  
appreciation against other currencies 相对其他货币升值 xrK%3nA4s"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &Oq&ikw  
appreciation tax 增值税 MT,LO<.  
appropriation 拨款；拨用；拨付 /2&jId  
appropriation account 拨款帐目 9LkP*$2"M<  
Appropriation Bill 拨款法案 1|VnPQqA  
appropriation-in-aid system 补助拨款办法 Cr,UP8MO  
approved assets 核准资产 )hHkaI>eYv  
approved basket stock 认可一篮子证券 "mnWqRpX  
approved budget 核准预算 F(8>"(C  
approved charitable donation 认可慈善捐款 dE+xU(\,w  
approved charitable institution 认可慈善机构 hN6j
5.x%  
approved currency 核准货币；认可货币 szC~?]<YY  
approved estimates 核准预算 N.|Zh+!  
approved estimates of expenditure 核准开支预算 s fxQ  
approved overseas insurer 核准海外保险人 #L{QnV.3  
approved overseas trust company 核准海外信托公司 OgNt"Vg  
approved pooled investment fund 核准汇集投资基金 >Rw[x  
approved provident fund scheme 认可公积金计划 4425,AR  
approved provision 核准拨款 i51
~/ R  
approved redeemable share 核准可赎回股份 &P%3'c}G  
approved regional stock 认可地区性证券 h'x|yy]@3  
approved retirement scheme 认可退休金计划 Ch`XwLY9  
approved subordinated loan 核准附属贷款 ;(Q4x"?I  
arbitrage 套戥；套汇；套利 `/'Hq9$F<"  
arbitrageur 套戥者；套汇者 5A:mu+Iz6H  
arbitrary amount 临时款项 8VJUaL@  
arrangement 措施；安排；协定 5uK:f\y)l  
arrears 欠款 vMXS%Q  
arrears of pay 欠付薪酬 }Lx?RU+@=  
arrears of revenue 逾期未收税款；逾期未收的帐项 J 21D/#v  
articles of association 组织章程；组织细则；组织章程细则 |\j'Z0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ;f7(d\=y  
ascertainment of profit 确定利润 J'O</o@e  
"Asia Clear" “亚洲结算系统” Z@=1-l  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 wj/\!V!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 (z0S5#g ,x  
Asian Development Fund [ADF] 亚洲发展基金 o[Yxh%T  
Asian dollar bond 亚洲美元债券 Da!A1|"  
Asian dollar market 亚洲美元市场 <LDVO'I0!  
Asian dollar rate 亚洲美元利率 gRuNC=sR  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3u7N/OQ(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 edqekjh  
asked price 沽盘；喊价；索价；卖方报价 D L_{q6ZK  
assessable income 应评税入息 M SU|T  
assessable loss 应评税亏损 B~cQl  
assessable profit 应评税利润 q28i9$Yqj\  
assessable value 应评税值 AHP_B&s,Qe  
assessed profit 估定利润 8/f,B:by  
assessed value 经评估价值 oQ=Q}  
assessment 评税；评定；估价；评税单 g*b`V{/Vw  
assessment number 评税编号；估价编号 k+2~=#  
assessment of additional tax 补加税评税 mvI[=e*  
assessment of performance 业绩评估；实绩评价 &A
mTXW  
Assessor 评税主任 oBr/CW  
asset price bubbles 资产价格泡沫 vBUx)l  
asset-backed securities 具资产保证的证券 RF 4u\ \  
assets accretion 资产增值 (bi}?V*
 
assets and liabilities 资产与负债 @^:R1c![s  
assets betterment statement 资产递增表；资产改进表 uh3%}2'P  
assets lending 实物放款；有抵押贷款 \~1M\gZP  
assets of the company passing on the death 死者去世时转移的公司资产 w{Wz^=';  
assets pledged as security for liabilities 用作负债抵押的资产  /E/J<  
assets portfolio 资产投资组合 Z9s tB>?  
assets price 资产价格 ;BqYhi  
assets quality 资产质素 "jzU`  
assets realization 资产变现 !CROc}  
assets refinancing arrangement 资产再集资安排 7=t4;8|j;  
assets securitization 资产证券化 aEVBU  
assets situated outside Hong Kong 在香港以外地方的资产 |jV>  
assets stripping 削减资产；拆卖资产 ywpk\  
assets value 资产值 BEyg63=  
assignee 承让人 ^!-*xH.dK  
assignment 转让；转让书；转让契 0b9K/a%sQv  
assignment of interest 权益转让 I0=YIcH5  
assignment of letters patent and trade mark 专利证书及商标转让 7wsn8_n9  
assignment of property 物业转让；物业转让书 *,~d!Fc  
assignment right 转让权 yHl1:cf(y  
assignor 转让人 _6&x$*O  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ozF>2`K }  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  2&O!<C j  
associate member 附属会员 &a%
|L=FY  
associated body corporate 相联法人团体 xSZgQF~  
associated company 相联公司；联属公司 ^ElUU?rX  
associated corporation 相联法团 WF<`CQg[  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 40N8?kQ}?  
公认会计师公会〔英国〕 5BCXI8Ox9x  
Association of Futures Exchange Brokers 香港期货经纪协会 hex:e2x  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 W[[3'JTF  
association of underwriters 承保人组织 D)XF@z;  
assumption of control 接管 o ^L3Xiv  
assurance 担保；保险；转易；转易书 XP<wHh  
assurance of interest 权益的转易 G=!1P]M{  
at 19XX price 按一九ＸＸ年价格计算 Zf}]sW$H  
at a discount 按赔价计算；按贴水价格计算；打折扣 6Yebc_, R  
at a premium 按溢价计算；按升水价格计算 C3Q[L}X\  
at call 通知付款；按通知 *z;4. OX  
at constant market price 按固定市价计算 _Iy0-=G  
at constant price 按固定价格计算 NARW3\  
at cost 按成本计算  y|U3  
at current market price 按当时市价计算；按现时市价计算 Tw"u{%t  
at current price 按当时价格计算；按现时价格计算 9nlfb~F~P  
at factor cost 按要素成本计算；按生产要素成本计算 08{0i,Fs  
at money-of-the-day price 按付款当日价格计算 K O"U5v  
at or better 按指定或较佳价位〔买卖指令〕 =4uL1[0'  
at par 按面值计算；平价 *Hy-D</w%  
at sight 见票即付 tM]~^U  
at the close 按收市盘 pb1/HhRR^n  
at the opening 按开市盘 TaeN?jc5  
attestation 见证；见证条款 "Q6oPDX(  
at-the-money option 平价期权 MZ o\1tU-i  
attorney 受权人；受托代表人 z=B*s!G  
attornment 新拥有人承认书 $^?"/;8P5  
attributable profit 可归属利润 %KK6}d#  
attributable share value 可归属股份价值 {A]"/AC  
Auckland Stock Exchange 奥克兰证券交易所 72R|zR  
auction 拍卖 :}}5TJwG  
auctioneer 拍卖商 I~?D^   
audit 审计；核数 (:Rj:8{  
Audit Commission 审计署 AJt*48H*G  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :@{(^}N8u  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 JsI`#  
audit review 帐目审查 m07= _4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 yKF"\^`@  
audited account 审计帐目；经审计的帐目 Yo3my>N&g  
audited annual account 经审计的周年帐目 Z`<S_PPz  
audited balance sheet 经审计的资产负债表 r$}M,! J  
auditor 核数师；核数主任；审计师 NrT!&>M  
auditor's certificate 核数师证明书；审计师证明书 &p=Uus  
auditor's report 核数师报告；审计师报告 QNn\wz_)  
Aussie bond 澳元债券 /"?yB$s  
austerity budget 紧缩预算 E}Q'Wz|k  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 m(SGE,("w  
Australia All Ordinaries Index 澳洲所有普通股票指数 ol7%$:S  
Australian Dollar [AUD] 澳元 TZ{';oU  
Australian Options Market 澳大利亚期权市场 Tt#4dm-  
Australian Securities Commission 澳洲证券事务监察委员会 n@ lf+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 r18euB%  
Australian Stock Exchange 澳大利亚证券交易所 S[(Tpk2_  
Austrian Schilling [ATS] 奥地利先令 |;e K5(|  
authentication 认证；鉴证 H)z}6[`  
authority to purchase 委托购买证；委购书   4R
a  
authorization 认可；核准；授权；授权书 2%UzCK  
authorization by direction 指示授权 "C%<R  
authorization by instruction 指令授权 G(W/.*  
authorization by warrant 令状授权 z ^t6VFM  
authorization of unit trust 单位信托的认可  |`[0U  
authorized agent 指定代理人 ,Bax0p  
authorized capital 法定资本 tIfA]pE  
authorized clerk 出市员 p&dpDJ?d:=  
authorized dealer 认可交易商 VWf&F`^B(  
authorized financial institution 认可财务机构 9`  
authorized fund 认可基金 `~0)}K.F  
authorized fund house 获授权的基金公司；认可基金公司 a(RTb<  
authorized institution 认可机构 Hc^q_{}"  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 l =~EweuM  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5<ZE.'O  
authorized insurer 获授权保险人；获认可承保人 &{E1w<uv  
authorized investment 特准投资项目 y"6;O0  
authorized person 获授权人 x6Zhw9RV  
authorized representative 获授权代表 v&Xsyb0CaM  
authorized share capital 法定股本 "=<T8M  
automated quotation system 自动报价系统 LG3D3{H(.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] j=b?WNK  
自动交易系统〔香港期货交易所有限公司〕 8AL`<8$  
automatic adjustment mechanism 自动调整机制 /vC|_G|{  
automatic adjustment system 自动调整系统 {2"8^;  
Automatic Clearing House 自动票据交换所 shlMJa?  
automatic exchange rates accumulation system 自动化汇率累集系统 vpnQs#8O  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 dC+WII`V  
automatic teller machine [ATM] 自动柜员机 8h"Val|qP  
autopay 自动转帐 U4;r.#qw,  
available assets 可用资产 APY^A6^:j  
available fiscal reserve 现存财政储备 QS(aA*D  
available profit 可用利润 ;PM(q<@\  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 &[71~.Od  
average 平均；平均数；海损 K|[p4*6  
average basic salary 平均基本薪金 lz1RAp0R"  
average consumer expenditure 平均消费开支；一般消费开支 "LZQ1P*ef$  
average cost 平均成本 Bv-|#sdxm  
average cost of land production 增辟土地平均成本 I!sh+e  
average daily turnover 平均每日成交额 } )DE  
average daily wage rate 平均每日工资率 ZcJa:  
average expenditure pattern 平均开支模式 G*;?&;*  
average growth rate 平均增长率 wJc~AP)I%z  
average net fixed assets 固定资产平均净值 [0vgA#6I  
average of relatives 相对价格平均数 *Rm"3S  
average price 平均价格 ws}cMX]*  
average propensity to consume 平均消费倾向；一般消费倾向 ; '6`hZ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 WEy$SN+P  
average rate 平均率 {3,_i66  
average revenue 平均收入；平均收益 u}_,4J  
average stock 平均库存；平均存货 lGoP(ki  
average yearly rent 平均年租 TOF_m$@#  
avoidance of double taxation 避免双重课税 4mHR+SZy  
avoidance of tax 避税

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