一些有用的会计术语(也不知道发的地方对不对)A

A: B+jh|@-  
A share Ａ股；甲类股份 9D
,!]  
abatement of tax 减税；减扣免税额
j,9/eZRZ  
ABN AMRO Bank N.V. 荷兰银行 ] M#LB&Pe  
above-the-line expenditure 线上项目支出；经常预算支出 kaoiSL<[6  
above-the-line receipt 线上项目收入；经常预算收入 *5XOYb?'v.  
ABSA Asia Limited 南非联合亚洲有限公司 *)?'!  
absolute change 绝对数值变更 "~zLG"  
absolute expenditure 实际开支 R?#=^$7U  
absolute guideline figure 绝对准则数字 |+[Y_j  
absolute interest 绝对权益 Y]`o-
dV  
absolute order of discharge 绝对破产解除令 7+KI9u}-  
absolute profit margin 绝对利润幅度 Yne1MBK  
absolute value 实值；绝对值 De{ZQg)  
absolutely vested interest 绝对既得权益 C7AD1rl  
absorbed cost 已吸收成本；已分摊成本 0DnOO0Nc  
absorption 吸收；分摊；合并 f<oU"WM  
absorption rate 吸收率；摊配率；分摊率 zN)).a  
ACB Finance Limited 亚洲商业财务有限公司 Ek_<2
!%X  
acceptable form of reciprocity 合理的互惠条件 py%~Qz%  
acceptable rate 适当利率；适当汇率 eR`Q7]j] -  
acceptance agreement 承兑协议 48 0M|^  
acceptance for honour 参加承兑 c4Q9foE   
acceptor 承兑人；接受人；受票人 Eg}U.ss^  
acceptor for honour 参加承兑人 SjF(;0kC  
accident insurance 意外保险 1*6xFn  
Accident Insurance Association of Hong Kong 香港意外保险公会 9&6P,ts%Q  
accident insurance scheme 意外保险计划 H?ug-7k/  
accident year basis 意外年度基准 '.gi@Sr5  
accommodation 通融；贷款 pp{p4Z   
accommodation bill 通融票据；空头票据 DvLwX1(l  
accommodation party 汇票代发人 
qu'D"0  
account balance 帐户余额；帐户结余 A>mk0P)~Q  
account book 帐簿 Akws I@@  
account collected in advance 预收款项 k!bJ&} Q(b  
account current book 往来帐簿 -eD]gm  
account of after-acquired property 事后取得的财产报告 yc`3)  
account of defaulter 拖欠帐目 'qG-
)2 t  
account payable 应付帐款 ox\D04:M  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 o=Mm=;H  
account receivable 应收帐款 \L}7.fkb8  
account receivable report 应收帐款报表 l,3,$  
account statement 结单；帐单；会计财务报表 darbL_1  
account title 帐户名称；会计科目 5}! 36SO\  
accountant's report 会计师报告 =}I=s@  
Accountant's Report Rules 会计师报告规则 Aeo=m}C;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 %BT]h3dcSS  
Accounting Arrangements 《会计安排》 1;B&R89}  
accounting basis 会计基础 u i$4  
accounting by Official Receiver 破产管理署署长呈交的帐目 Bu?Qyz2O  
Accounting Circular 《会计通告》 E'6/@xM  
accounting class 会计类别 8A::q;  
accounting date 记帐日期；会计结算日期 h
M>.xr  
accounting for money 款项核算 8TU(5:xJo  
Accounting Officer 会计主任 K:Z(jF!j  
accounting period 会计报告期；会计期 E`C
!q X>  
accounting policy 会计政策；会计方针 Oz&*A/si+3  
accounting practice 会计惯例 >pJ#b=  
accounting principle 会计准则 knpdECq&k  
accounting record 会计记录
~v:IgS  
accounting report 会计报告 ?| 6sTu!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -okq=9  
Accounting Society of China 中国会计学会 *DZ7,$LQ~D  
accounting statement 会计报表 \}Iq-Je   
accounting system 会计制度；会计系统 Y7I\<JG<  
accounting transaction 会计事项；帐务交易 5Fj9.K~k  
accounting treatment 会计处理 Dbq/t^  
accounting year 会计年度 2|WM?V&  
accretion 增值；添加 fU$_5v4  
accrual 应计项目；应累算数目 7|
_2@4-W6  
accrual basis 应计制；权责发生制 3-1a+7fD  
accrual basis accounting 应计制会计；权责发生制会计 .j>MsQP#\C  
accrue 应累算；应计 OA} r*Wz  
accrued benefit 应累算利益 23,pVo  
accrued charges 应计费用 J6>tGKa+e  
accrued cumulative preference share dividend 应累算的累积优先股股息 _%\%  
accrued expenses 应累算费用 7xux%:BN  
accrued interest payable 应付利息；应计未付利息 A;&YPHB  
accrued interest receivable 应收利息；应计未收利息 /EegP@[  
accrued right 累算权益 _Y}cK|3  
accruing profit 应累算的利润 
7&%HE\  
accumulated fiscal reserve 累积财政储备 #N~1Ye  
accumulated profit 累积利润；滚存溢利 nG{o$v_|  
accumulated reserve 累积储备 0@y`iZ] 1S  
accumulation of surplus income 累积收益盈余 Q00v(6V46  
acquired assets 既得资产 :("@U,  
acquisition 收购；购置；取得 sX*L[3!vN  
acquisition cost 购置成本 EwuRIe;D  
acquisition expenses 购置费用 pjoyMHWK  
acquisition of 100% interest 收购全部股权 loE;q}^  
acquisition of control 取得控制权 x'OP0],#  
acquisition of fixed assets 购置固定资产 * {~`Lw)y  
acquisition of shell “买壳” C+%eT&
OO  
acquisition price 收购价 ^Pu:&:ki  
act of God 天灾 $d4&H/u^  
acting partner 执事合伙人 ^K_FGE0ec  
active market 买卖活跃的市场；交投畅旺的市场；旺市 =K|#5p`  
active partner 积极参与的合伙人 ]l+<-  
active trading 交投活跃 n\<7`,  
actual circulation 实际流通 ,S<) )  
actual cost 实际成本 s16,
*;Z  
actual expenditure 实际开支；实际支出 Qnt9x,
1m_  
actual income 实际入息；实际收入；实际收益 #Q-#7|0&  
actual market 现货市场 \Y8 sIs  
actual price 现货价；实际价格 ]>*VEe}hJ  
actual profit 实际利润 |-S+x]9  
actual quotation 实盘；实际价位；实际报价 "O|.e`C%^  
actual year basis 按实际年度计算 | WTWj  
actuals 实货 .jC5 y&  
actuarial investigation 精算调查
_'X  
actuarial principle 精算原则 261? 8&c  
actuarial report 精算师报告 4i}nk T  
Actuarial Society of Hong Kong 香港精算学会 q4G$I?4  
actuarial valuation 精算师估值 vW!O("\7K<  
actuary 精算师 W,H=K##6<  
ad referendum agreement 暂定协议；有待覆核的协定 'Nuy/\[{\  
ad valorem duty 从价税；按值征税 v&d'ABeT  
ad valorem duty system 从价税制 2mMi=pv9  
ad valorem fee 从价费 :PY6J}:&#  
ad valorem tariff 从价关税 1CSGG'J]E  
additional allowance 额外免税额 [u^ fy<jdp  
additional amount for unexpired risk 未过期风险的额外款额 {.[EXMX  
additional assessable profit 补加应评税利润 G
-K{  
additional assessment 补加评税 ^;9l3P{  
additional commitment 额外承担 ur=:Ha  
additional commitment vote 额外承担拨款 mW+5I-~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0 z]H=  
additional dependent parent allowance 供养父母额外免税额 JP5en  
additional provision 额外拨款 _8F;-7Sz  
additional stamp duty 附加印花税 KsK]y,^Z  
additional tax 补加税罚款；补加税款 ;3xi.^=B  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 =1(7T.t  
adjudged bankrupt 被裁定破产 aJF/y3  
adjudicated bankrupt 裁定破产人 9ZatlI,
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 hx8pg,X  
adjudication of bankruptcy 裁定破产；宣告破产 /me ]sOkn  
adjudication of insolvency 裁定无力偿还债务 pFZ$z?lI  
adjusted actual 经调整的实数；调整后的实数 gyV`]uqG  
adjusted current assets 经调整的流动资产；调整后的流动资产 7N@[Rtv  
adjusted figure 经调整的数字；调整后的数额 9V&+xbR&  
adjusted liabilities 经调整的负债；调整后的负债 m,
62'  
adjusted loss 经调整的亏损；调整后的亏损 uudd'L  
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 J7%rP
J  
adjusted profit 经调整的利润；调整后的利润 5} ur,0{  
adjusted surplus 经调整的盈余额；调整后的盈余额 Y  9z*xS  
adjusted value 经调整的价值；调整后的价值 05\0g9  
adjustment 调整；修订；理算〔保险〕 3 |LRb/|  
adjustment centre 调剂中心 84reyA  
adjustment lag 调整过程的时间差距；调整时差 .3XiL=^~Qp  
adjustment mechanism 调整机制 e8oAGh"  
adjustment of loss 亏损调整 $>uUn3hSx\  
adjustment process 调整过程；调整程序 $cwmfF2C  
adjustment range 调整幅度 !$ii*}  
administered exchange rate 受管制汇率 o"z;k3(i$7  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 S')
DAx  
administration expenses 行政费用 UJ%.KU%Q}  
administration fee 手续费；行政费 6#K.n&=*  
administration in bankruptcy 破产管理 d#$Pf=}  
administration order 遗产管理令 v.vkQQ0[9  
administrator 管理人；遗产管理人 +ZiYl[_|  
administrator of the estate 遗产管理人  "^BA5  
admission of debt 债项承认书 m_Z(osoE#W  
admission of proof 接纳债权证明 u^c/1
H:6  
advance 放贷款项；垫付款项；预支款项；预付款项 2G!z/OAj  
advance account 暂支帐目；预付款帐户 H"k\(SPVS  
advance compensation 预付补偿金 Nq\)o{<1  
advance from shareholder 股东垫款 `.3.n8V  
advance pending reimbursement 预支以待日后付还 ADB)-!$xoi  
advanced economy 先进经济体系 .f. tPm  
advancement 预付；预付财产 v<)&JlR  
advances warrant 垫款令 C.LAr~P  
advancing 贷出 U 0~BcFpD  
adverse balance 逆差 zSk`Ou8M  
adverse exchange 逆汇 %[9ty`UE  
advertisement addressed to shareholders 在报章刊登的致股东通告 `k8jFB C  
advice for collection 托收通知书 }NGP!  
advice of drawing 提款通知书；汇票通知书 x?u@ j7[  
advice of payment 付款通知 PVdN)tG5  
Advisory Committee [Securities and Futures Commission] "oFi+']*  
谘询委员会〔证券及期货事务监察委员会〕
y;4g>ma0  
Advisory Committee on Diversification 经济多元化谘询委员会 3 Fy CD4#  
affidavit 誓章；遗产申报誓章 HINk&)FC  
affidavit of no receipt 述明无收款的誓章 llh +r?  
affiliate 联号；联营公司；附属公司 u2$.EM/iae  
affiliated company 附属公司；联号；联营公司 uTPAf^|  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 :pz@'J  
affordability 负担能力 i O?f&u  
African Development Bank [AfDB] 非洲开发银行 `,/5skeJ  
after-acquired property 事后取得的财产 ?$tD  
after-hours dealing 市后交易 L]"$dF  
after-tax profit 税后盈利；税后利润；税后溢利 qdKqc,R1{  
agency agreement 代理协议 3XQe? 2:<  
agency expenses 代理机构的开支 4b`Fi@J\  
agency fee 代理费 "AKr;|m  
Agency Law 《代理法》 %hZX XpuO  
agent 代理人；承销人 kq?:<!z  
agent of company 公司代理人 3PL0bejaT7  
agent's fee 代理人费；经纪费 }lhk;#r  
aggregate 总计；总数；总体数字 >=:mtcph  
aggregate amount 总款额；总额 xN}f?  
aggregate assets and liabilities 总体资产与负债 F1B/
cd  
aggregate at constant price 按固定价格计算的总体数字 u>agVB4\F  
aggregate demand 总需求 8\:>;XG6f  
aggregate gross position 总持仓量 7t}s5}Z 4  
aggregate limit 总限额 Ygkf}n  
aggregate of salaries tax 合计薪俸税 ?1Vx)j>|  
aggregate performance 总体表现；总体业绩 $FX$nY  
aggregate supply 总体供应 gGBRfq>  
aggregate surplus 总盈余 ~UQ<8`@a  
aggregate total 整体总额 5!$sQ@#}D  
aggregate value 总值；合计价值 +opym!\  
aggregated basis 合计基准 O7LJ-M  
aggregated net chargeable income 合计应课税入息实额 -b8SaLak  
aggregation 合并计算；合计；总和 ! 9*l!(  
aggregation of incomes of husband and wife 夫妇入息合并计算 vfx{:3fO  
aggregation of property 财产的总和 |wQ3+WN|  
agio 差价；贴水 sKR%YK "A  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ;V?(j3b[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0.nkh6?  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 !Y7$cU &  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment "iX\U'`  
《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》 4MW oGV9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment fl9VokAT  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 QfPw50N;  
agreement for a settlement 授产协议 "-MB 
U  
agreement for assignment 转让协议 4^nHq 4_  
agreement for sale 售卖协议；买卖协议
DcM/p8da  
agreement for sale and purchase 买卖协议 eLXL5&}`fh  
agreement for the payment of interest 支付利息协议 oTXIs4+G  
agreement for the repayment of money 还款协议 kjdIk9 Y  
agreement of reinsurance 再保险协议 1tiOf~)  
Agricultural Bank of China 中国农业银行 w\N\J^5,Q  
air passenger departure tax 飞机乘客离境税 ^4Xsdh5  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 }2m>S6""A  
airport tax 机场税 TqV^\C?  
alcohol duty 酒精税 $dK430_B  
alienation 让与；让渡；转让 7^M$u\a)U  
alimony 生活费；赡养费 p W5D!z  
All Ordinaries Index [AOI] 所有普通股指数 |S@
  
all risks 全险；综合险 #8M^;4N>[  
All Sales Record for Stock Market 《股票市场成交报告》 }|[0FP]v  
Allied Capital Resources Limited 新联财务有限公司 hy%5LV<(  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Vjo[rUW  
allocation letter 拨款信件 0YfmAF$/B  
allocation of fund 分配款项；预留款项 kX}sDvP3  
allocation of profit 利润分配；溢利分配 Y9vi&G?Jl  
allocation warrant 拨款令 iCh8e>+  
allotment 分配；配股 rLmc(-q  
allotment notice 股份配售通知；配股通知 7,Z<PE  
allotment of shares 股份分配 ZHeq)5C ;f  
allowable 可获宽免；免税的 ;/?w-)n?  
allowable business loss 可扣除的营业亏损 6|3 X*Orn  
allowable expenses 可扣税的支出 !T ,=kh  
allowance 免税额；津贴；备抵；准备金 @.}Y'`9L  
allowance for debts 债项的免税额 `Je1$)%  
allowance for depreciation by wear and tear 耗损折旧免税额 QOrMz`OA  
allowance for funeral expenses 殡殓费的免税额 $""kZ  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 /iQh'rp  
allowance for repairs and outgoings 修葺及支出方面的免税额 J>;r(j  
allowance to debtor 给债务人的津贴 ~Jw84U{$  
alteration of capital 资本更改 3K/tB1  
alternate trustee 候补受托人 |F<iu2\  
amalgamation 合并 mSZg;7DE3*  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wS&D-!8v  
ambit of charges 征税范围；收费范围 KECW~e`  
amended valuation 经修订的估值 2P@6Qe ?  
American Commodities Exchange 美国商品交易所 >JY\h1+ H  
American Express Bank Limited 美国运通银行 \b!E"I_^  
American Stock Exchange 美国证券交易所 3#]IIj`\  
amortization 摊销 >m<T+{`  
amount due from banks 存放银行同业的款项 KiKw,@  
amount due from banks abroad 存放海外银行同业的款项 whP5u/857  
amount due from holding companies 控股公司欠款 B<qsa QG  
amount due from local banks 存放本港银行同业的款项 kdV9F  
amount due to banks 银行同业的存款 CRNi
*u  
amount due to banks abroad 海外银行同业的存款 2g?q4e,  
amount due to holding companies 控股公司存款 hm0A%J
s  
amount due to local banks 本港银行同业的存款 I} +up,B]o  
amount due to outport banks 外埠银行同业的存款 YTY(Et1i  
amount for note issue 发行纸币的款额 y3QS!3I  
amount of bond 担保契据的款额 !io1~GpKS  
amount of consideration 代价款额 Jq?zr]"A  
amount of contribution 供款数额 a'Zw^g  
amount of indebtedness 负债款额 ,2 W=/,5A  
amount of principal of the loan 贷款本金额 <&#]|HGc  
amount of rates chargeable 应征差饷数额 .q4$)8[Pg  
amount of share capital 股本额 rbIYLVA+V  
amount of sums assured 承保款额 afD {w*[8  
amount of variation 变动幅度 3k(tv U+eC  
amount of vote 拨款数额 ?K2}<H-  
amount payable 应付款额 p$jAq~C  
amount receivable 应收款额 >b5 ;I1o=y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (aSuxl.Dq  
analysis 分析 zF{~Md1  
ancillary risk 附属风险 K`<HZK  
annual account 周年帐目；周年帐目报表；年度决算；年结 uWFyI"  
annual accounting date 年结日期 ;PU'"MeB "  
annual allowance 每年免税额；年积金；年度津贴；年津 h7TkMt[l  
annual balance 年度余额 +Ig%h[1a  
annual disposable income 每年可动用收入 *fv BB9raq  
annual estimates 周年预算 Fo;:GX,b  
annual fee 年费 ,RY;dX-#  
annual general meeting 周年大会 S+-$Ih`[  
annual growth rate 年增率；每年增长率 =h|cs{eT\2  
annual long-term supplement 长期个案每年补助金 EEK!'[<,sE  
annual pensionable emolument 可供计算退休金的年薪 pYr+n9)^  
annual report 年报 zks7wt]A  
Annual Report on the Consumer Price Index 《消费物价指数年报》 LYd:S  
annual return 周年报表；周年申报表；每年报税表格 Y`4 LMK[]  
Annual Return Rules 《周年报表规则》 J=: \b  
annual review of consumer prices 每年消费物价回顾 Q^3{L\6_  
annual roll-forward basis 逐年延展方式 y0&vsoT  
annual salary 年薪 -vY5h%7kf  
annual statement 年度报表；年度决算表 4E2/?3D  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 |mbD q\U  
annuitant 年金受益人  &.s.g\  
annuity 年金 BOcD?rrZ0  
annuity contract 年金合约 -KfK~P3PF  
annuity on human life 人寿年金 R4JfH  
antecedent debt 先前的债项 ElDeXLr'  
ante-dated cheque 倒填日期支票 j&Xx{ 4v  
anticipated expenditure 预期开支 U:3OE97  
anticipated net profit 预期纯利 33D2^Sf6"  
anticipated revenue 预期收入 =mPe wx'  
anti-inflation measure 反通货膨胀措施 %eIaH!x:  
anti-inflationary stance 反通货膨胀立场 wF%RM$  
apparent deficit 表面赤字 fc<y(uX  
apparent financial solvency 表面偿债能力 $M!i
Q"bb  
apparent partner 表面合伙人 w4}Q6_0v  
application for personal assessment 个人入息课税申请书 K{`R
`SXD  
application of fund 资金应用 lA1  
application to release as liquidator and to destruct the books of accounts and documents P6La)U`VA  
申请免除清盘人职务及毁灭帐簿与文件 xfI0P0+  
appointed actuary 委任精算师 i4h`jFS  
appointed auditor 委任核数师；委任审计师 ,c?( |tF  
appointed trustee 委任的受托人 $ xHtI]T  
appointer 委任人 ^E8qI8s  
apportioned pro rata 按比例分摊 q
165S  
apportionment 分配；分摊 \)o.Y zAo@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (S+/e5c)  
apportionment formula 分摊方程式 JR15y3F  
apportionment of estate duty 遗产税的分摊 -@`Ah|m@}  
appraisal 估价；评估 1ywdcg  
appreciable growth 可观增长 19y,O0# _  
appreciable impact 显着影响 3#dz6+  
appreciable increase 可观增长 Cc%{e9e*  
appreciation 增值；升值 @H4]Gp ]  
appreciation against other currencies 相对其他货币升值 G `!A#As  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 b6Z3(!] ]  
appreciation tax 增值税 |#<z\u }  
appropriation 拨款；拨用；拨付 GI,TE  
appropriation account 拨款帐目 WG\ _eRj  
Appropriation Bill 拨款法案 jn(!6\n"  
appropriation-in-aid system 补助拨款办法 $cJ fdE  
approved assets 核准资产 YaC[S^p  
approved basket stock 认可一篮子证券 e`LkCy[_  
approved budget 核准预算 vxC];nCC#  
approved charitable donation 认可慈善捐款 4Otq3s34FT  
approved charitable institution 认可慈善机构 %,HUn`  
approved currency 核准货币；认可货币 j3`Ya
Ww  
approved estimates 核准预算 5XB]p|YU~s  
approved estimates of expenditure 核准开支预算 \#VWZ\M8a  
approved overseas insurer 核准海外保险人 _ A#lyp  
approved overseas trust company 核准海外信托公司 Qox/abC h  
approved pooled investment fund 核准汇集投资基金 A s}L=2  
approved provident fund scheme 认可公积金计划 1;S?9N_B  
approved provision 核准拨款 !y/e Fx  
approved redeemable share 核准可赎回股份 vazA@|^8  
approved regional stock 认可地区性证券 DC1.f(cdR  
approved retirement scheme 认可退休金计划 I%Yq86  
approved subordinated loan 核准附属贷款 u%yYLpaKf  
arbitrage 套戥；套汇；套利 "a~r'+'<  
arbitrageur 套戥者；套汇者 6k>5+-&_  
arbitrary amount 临时款项 PLz+%L;{  
arrangement 措施；安排；协定 K\fD';  
arrears 欠款 Y%0rji  
arrears of pay 欠付薪酬 ")vtS}Ekt  
arrears of revenue 逾期未收税款；逾期未收的帐项 Kb{&a  
articles of association 组织章程；组织细则；组织章程细则 U5~aG!E  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 6S3D#SY  
ascertainment of profit 确定利润 AzZhIhWl">  
"Asia Clear" “亚洲结算系统” (?^F }]  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^p9V5o  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Tsb}\  
Asian Development Fund [ADF] 亚洲发展基金 N wNxO  
Asian dollar bond 亚洲美元债券 1y1:<t  
Asian dollar market 亚洲美元市场 'kC#GTZi  
Asian dollar rate 亚洲美元利率 #\^=3A|b  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 phf{b+'#X  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 '/6f2[%Y"  
asked price 沽盘；喊价；索价；卖方报价 &I8DK).M+  
assessable income 应评税入息 Wex2Fd?DO  
assessable loss 应评税亏损 ED79a:  
assessable profit 应评税利润 U!c+i#:t  
assessable value 应评税值 -.MJ3  
assessed profit 估定利润 oi,KA  
assessed value 经评估价值  1hi,&h  
assessment 评税；评定；估价；评税单 /}6y\3h  
assessment number 评税编号；估价编号 wL3RcXW``e  
assessment of additional tax 补加税评税 G/#<d-}_  
assessment of performance 业绩评估；实绩评价 [f lK  
Assessor 评税主任 $/g`{OI]K  
asset price bubbles 资产价格泡沫 a.gMH uL  
asset-backed securities 具资产保证的证券 U>.5vK.+  
assets accretion 资产增值 >]gB@tn[  
assets and liabilities 资产与负债 LiQH!yHW  
assets betterment statement 资产递增表；资产改进表 uM\\(g}  
assets lending 实物放款；有抵押贷款 LA59O@r  
assets of the company passing on the death 死者去世时转移的公司资产 L xIKH G  
assets pledged as security for liabilities 用作负债抵押的资产 F02TM#Zi  
assets portfolio 资产投资组合 Yu_ eCq5/  
assets price 资产价格 (2L,m  
assets quality 资产质素 ~J+ qIZge  
assets realization 资产变现 e],(d7Jo  
assets refinancing arrangement 资产再集资安排 RfD#/G3|  
assets securitization 资产证券化 t g-(e=S4P  
assets situated outside Hong Kong 在香港以外地方的资产 DBcR1c&<H  
assets stripping 削减资产；拆卖资产
+4T.3Njjn  
assets value 资产值 F}meKc?a  
assignee 承让人 hrzxc4,W  
assignment 转让；转让书；转让契 >yT1oD0+x  
assignment of interest 权益转让 ^q/^.Gf  
assignment of letters patent and trade mark 专利证书及商标转让 ,P`GIGvkA  
assignment of property 物业转让；物业转让书 ^
b|? ?9&  
assignment right 转让权 SIR2 Kc0  
assignor 转让人 H*3u]Ebh  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Q#ksf h!D  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 DA>nYj-s  
associate member 附属会员 piIzff  
associated body corporate 相联法人团体 >d]-X]  
associated company 相联公司；联属公司 -#/DK   
associated corporation 相联法团 ]:?S}DRG  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] $E^sA|KcT  
公认会计师公会〔英国〕 Q{uO/6  
Association of Futures Exchange Brokers 香港期货经纪协会 -]u>kjiIT  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 is^R8a  
association of underwriters 承保人组织 K3tW Y 4-  
assumption of control 接管 Oe@w$?  
assurance 担保；保险；转易；转易书 PX&}g-M9  
assurance of interest 权益的转易 1(# H%  
at 19XX price 按一九ＸＸ年价格计算 _:tS-Mx@5  
at a discount 按赔价计算；按贴水价格计算；打折扣 |4j6}g\  
at a premium 按溢价计算；按升水价格计算 Z+);}>-5  
at call 通知付款；按通知 dQ-g\]d|  
at constant market price 按固定市价计算 'sa)_?Hy  
at constant price 按固定价格计算 #Y-_kQV*  
at cost 按成本计算 *)^ZUk  
at current market price 按当时市价计算；按现时市价计算 d$+0;D4E  
at current price 按当时价格计算；按现时价格计算 {6qxg_{  
at factor cost 按要素成本计算；按生产要素成本计算 :PY8)39@K  
at money-of-the-day price 按付款当日价格计算 9 4lt?|3=  
at or better 按指定或较佳价位〔买卖指令〕  (yd(ZY  
at par 按面值计算；平价 @zi0:3`#0\  
at sight 见票即付 %_p]6doF  
at the close 按收市盘 h]z8.k2n  
at the opening 按开市盘 ZTfW_0   
attestation 见证；见证条款 gYGoJH1  
at-the-money option 平价期权 [] "bn9 +  
attorney 受权人；受托代表人 )t-P o'RW  
attornment 新拥有人承认书 _1$
Y
\Y  
attributable profit 可归属利润 yW7>5r  
attributable share value 可归属股份价值 *,O3@,+>H  
Auckland Stock Exchange 奥克兰证券交易所 1)ij*L8k  
auction 拍卖 tlvZy+Blv  
auctioneer 拍卖商 E2cZk6~m{  
audit 审计；核数 4K`b?{){+a  
Audit Commission 审计署 3y2L!&'z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] [`tNa Vg  
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〕 CA&VnO{r  
audit review 帐目审查 $/#[,1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 >>C S8  
audited account 审计帐目；经审计的帐目 zlQBBm;fE  
audited annual account 经审计的周年帐目 "o u{bKe  
audited balance sheet 经审计的资产负债表 i-4L{T\K  
auditor 核数师；核数主任；审计师 y,n.(?!*  
auditor's certificate 核数师证明书；审计师证明书 xpuTh"ED  
auditor's report 核数师报告；审计师报告 eA
?|X|  
Aussie bond 澳元债券 T7/DH  
austerity budget 紧缩预算 eA Fp<2g  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 x]%,?Vd?  
Australia All Ordinaries Index 澳洲所有普通股票指数 Gkfzb>_V]  
Australian Dollar [AUD] 澳元 ~/aCzx~  
Australian Options Market 澳大利亚期权市场 j)iUg03>/4  
Australian Securities Commission 澳洲证券事务监察委员会 \/Q~C!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 M($GZ~ b%A  
Australian Stock Exchange 澳大利亚证券交易所 v6uRzFw  
Austrian Schilling [ATS] 奥地利先令 0ZI}eZA j  
authentication 认证；鉴证 y>u|3:z  
authority to purchase 委托购买证；委购书 ,`a
8@  
authorization 认可；核准；授权；授权书 Em{;l:;(W  
authorization by direction 指示授权 W}zq9|p  
authorization by instruction 指令授权 3?_%|;ga  
authorization by warrant 令状授权 awQGu,<N  
authorization of unit trust 单位信托的认可 W[Z[o+7pK  
authorized agent 指定代理人 FBouXu#  
authorized capital 法定资本 ObreDv^,  
authorized clerk 出市员 I|;zGmg#k  
authorized dealer 认可交易商 la 0:jO5  
authorized financial institution 认可财务机构 IFa~`Gf[  
authorized fund 认可基金 xy&*s\=:  
authorized fund house 获授权的基金公司；认可基金公司 wzoT!-_X  
authorized institution 认可机构 PX/^*  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 K~3Y8ca  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 pg_H'0R  
authorized insurer 获授权保险人；获认可承保人 3X',L*f  
authorized investment 特准投资项目 Uy)pE
Eu  
authorized person 获授权人 (47la$CR  
authorized representative 获授权代表 jMS>B)'T
O  
authorized share capital 法定股本 ('dbMH\O  
automated quotation system 自动报价系统 Tl]
yl$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,->5 sJ{U  
自动交易系统〔香港期货交易所有限公司〕 #NL'r99D/o  
automatic adjustment mechanism 自动调整机制 G6x'Myg I  
automatic adjustment system 自动调整系统 itiSZL,  
Automatic Clearing House 自动票据交换所 |_+l D|'  
automatic exchange rates accumulation system 自动化汇率累集系统 :1gpbfW  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 #a
tL2(wJ  
automatic teller machine [ATM] 自动柜员机 [4dX[  
autopay 自动转帐 N$:-q'hX  
available assets 可用资产 TA:
#K  
available fiscal reserve 现存财政储备 -3b_}b
y  
available profit 可用利润 .VUnOdI  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 eHd7fhW5  
average 平均；平均数；海损 -GB,g=Dk  
average basic salary 平均基本薪金 i;|I;5tC  
average consumer expenditure 平均消费开支；一般消费开支 a gL@A  
average cost 平均成本 \ZE=WvnhZ  
average cost of land production 增辟土地平均成本 DeT$4c*:[  
average daily turnover 平均每日成交额 ,TB$D]u8  
average daily wage rate 平均每日工资率 M&9urOa`  
average expenditure pattern 平均开支模式 Au(oKs<  
average growth rate 平均增长率 wPcEv
GBN=  
average net fixed assets 固定资产平均净值 7xG~4N<)]  
average of relatives 相对价格平均数 %CgV:.,K  
average price 平均价格 2<w vO 9  
average propensity to consume 平均消费倾向；一般消费倾向 %AWc`D  
average propensity to save 平均储蓄倾向；一般储蓄倾向 mZM7 4!4X  
average rate 平均率 ]TcQGW@'  
average revenue 平均收入；平均收益 [io|qLr}\  
average stock 平均库存；平均存货 -m ;n}ECg  
average yearly rent 平均年租 4)'U!jSb  
avoidance of double taxation 避免双重课税 itc\wn  
avoidance of tax 避税

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