一些有用的会计术语(也不知道发的地方对不对)A

A: GlDl0P,*r  
A share Ａ股；甲类股份 Vm1U00lM{  
abatement of tax 减税；减扣免税额 0!n6tz lT  
ABN AMRO Bank N.V. 荷兰银行 T/V 5pYl  
above-the-line expenditure 线上项目支出；经常预算支出 >Ic)RPO9  
above-the-line receipt 线上项目收入；经常预算收入 az(u=}  
ABSA Asia Limited 南非联合亚洲有限公司 <%(nF+rQA"  
absolute change 绝对数值变更 F:8cd^d~u  
absolute expenditure 实际开支 +yq Z\$ii  
absolute guideline figure 绝对准则数字 r+BPz%wM=O  
absolute interest 绝对权益 Um k9  
absolute order of discharge 绝对破产解除令 BO b#9r  
absolute profit margin 绝对利润幅度 Ny;(1N|&3  
absolute value 实值；绝对值 'w+T vOB  
absolutely vested interest 绝对既得权益 RhG9Xw9  
absorbed cost 已吸收成本；已分摊成本 _fH.#C  
absorption 吸收；分摊；合并 .1yp
}&e#  
absorption rate 吸收率；摊配率；分摊率  \|Qx`-  
ACB Finance Limited 亚洲商业财务有限公司 T j7
i#o  
acceptable form of reciprocity 合理的互惠条件 5o~;0K]  
acceptable rate 适当利率；适当汇率 Ksq{=q-T  
acceptance agreement 承兑协议 dpO ZqhRs.  
acceptance for honour 参加承兑 (8<U+)[tPy  
acceptor 承兑人；接受人；受票人 1)aB']K%  
acceptor for honour 参加承兑人 pI>i1f=W  
accident insurance 意外保险 `N~;X~XFk  
Accident Insurance Association of Hong Kong 香港意外保险公会 yIwAJl7Xf  
accident insurance scheme 意外保险计划 'm@0[i  
accident year basis 意外年度基准 b7It8  
accommodation 通融；贷款 Y5~_y?BX  
accommodation bill 通融票据；空头票据 +8FlDiP  
accommodation party 汇票代发人 s|U=_,.  
account balance 帐户余额；帐户结余 21$YZlhJ  
account book 帐簿 d
/8I&{.  
account collected in advance 预收款项 w.gI0
`  
account current book 往来帐簿 JkazB1h  
account of after-acquired property 事后取得的财产报告 i6)$pARp  
account of defaulter 拖欠帐目 j*m7&wOE  
account payable 应付帐款 _Mf
B,CS  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 aClXg-  
account receivable 应收帐款 ic:_v?k  
account receivable report 应收帐款报表 We#u-#k_O  
account statement 结单；帐单；会计财务报表 [N
}:Di,S  
account title 帐户名称；会计科目 )5r*2I  
accountant's report 会计师报告 y!SElKj  
Accountant's Report Rules 会计师报告规则 igp[cFN  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ocCC63J  
Accounting Arrangements 《会计安排》 KZ/U2.{O<  
accounting basis 会计基础 p/B&R@%  
accounting by Official Receiver 破产管理署署长呈交的帐目 5!r?U  
Accounting Circular 《会计通告》 [q/=%8qLUA  
accounting class 会计类别 9-Bp=M  
accounting date 记帐日期；会计结算日期 DFKU?#R  
accounting for money 款项核算 c|[:vin  
Accounting Officer 会计主任 qALlMj--m  
accounting period 会计报告期；会计期 33lD`4i+  
accounting policy 会计政策；会计方针 <wge_3W#  
accounting practice 会计惯例 ~3Y)o|D3  
accounting principle 会计准则
H gMLh*  
accounting record 会计记录 +53 Tf  
accounting report 会计报告 0^4uZeW?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ZPWY0&9  
Accounting Society of China 中国会计学会 ~^QL"p:5|  
accounting statement 会计报表 3jIi$X06  
accounting system 会计制度；会计系统 =dD<[Iz6  
accounting transaction 会计事项；帐务交易 i DV.L  
accounting treatment 会计处理 %D|27gh  
accounting year 会计年度 \}Jy=[  
accretion 增值；添加 `s (A&=g\  
accrual 应计项目；应累算数目 .'C$w1[w  
accrual basis 应计制；权责发生制 4oT1<n`r+  
accrual basis accounting 应计制会计；权责发生制会计 {O,D9
<  
accrue 应累算；应计 >OVi{NyT  
accrued benefit 应累算利益 r3oAP[+n  
accrued charges 应计费用 UXVjRY`M.\  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,vEwck#  
accrued expenses 应累算费用 E.]sX_X?  
accrued interest payable 应付利息；应计未付利息 [#>ji+%=  
accrued interest receivable 应收利息；应计未收利息 0x!XE|7I  
accrued right 累算权益 77
- Jx`C  
accruing profit 应累算的利润 4]jN@@  
accumulated fiscal reserve 累积财政储备 6'UtB!gr  
accumulated profit 累积利润；滚存溢利 $E@L{5Yt  
accumulated reserve 累积储备 ;/#E!Ja/u  
accumulation of surplus income 累积收益盈余 |Ui1Mm  
acquired assets 既得资产 pmd=3,D'u  
acquisition 收购；购置；取得 8Czy<}S<G  
acquisition cost 购置成本 R9Wh/@J]  
acquisition expenses 购置费用 i|PQNhUe  
acquisition of 100% interest 收购全部股权 $F-qqkR$  
acquisition of control 取得控制权 <Y9vc:S  
acquisition of fixed assets 购置固定资产 mRB-}  
acquisition of shell “买壳” xg~q'>
 
acquisition price 收购价 K2,oP )0.Y  
act of God 天灾 w*[i!i  
acting partner 执事合伙人
6Clxe Lk  
active market 买卖活跃的市场；交投畅旺的市场；旺市 h(!x&kZq.  
active partner 积极参与的合伙人 L@Fw;G|%'  
active trading 交投活跃 Mw2?U>h1  
actual circulation 实际流通 `2\vDy1,j  
actual cost 实际成本 rmmN2+H  
actual expenditure 实际开支；实际支出 0qXd?z$  
actual income 实际入息；实际收入；实际收益 Jr m<ut  
actual market 现货市场 l-4T Tg  
actual price 现货价；实际价格 .|XIF
 
actual profit 实际利润 %E Jv!u*-  
actual quotation 实盘；实际价位；实际报价
sh(G{Yz@  
actual year basis 按实际年度计算 #?.Yc%5B  
actuals 实货 @0A7d $J(  
actuarial investigation 精算调查 @mBZu!,  
actuarial principle 精算原则 N*w/\|  
actuarial report 精算师报告 Cw]&B  
Actuarial Society of Hong Kong 香港精算学会 {LfVV5
?  
actuarial valuation 精算师估值 hXdc5 ?i?  
actuary 精算师 _#xS
1sD  
ad referendum agreement 暂定协议；有待覆核的协定 @Y+YN;57  
ad valorem duty 从价税；按值征税 <wUDcF  
ad valorem duty system 从价税制 }N^.4HOS8  
ad valorem fee 从价费 h}fz`ti U  
ad valorem tariff 从价关税 ~F?s\kp6  
additional allowance 额外免税额 K.c6n,'  
additional amount for unexpired risk 未过期风险的额外款额 o %s
BU  
additional assessable profit 补加应评税利润 q y7
3  
additional assessment 补加评税 57IAH$n8o  
additional commitment 额外承担 YG ,  
additional commitment vote 额外承担拨款 3RG*:9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 :5hKE(3Q  
additional dependent parent allowance 供养父母额外免税额 ocBfs^ aW  
additional provision 额外拨款 MIvAugUOl  
additional stamp duty 附加印花税 ,R/HT@  
additional tax 补加税罚款；补加税款 4d3]L` f  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 nsFOtOdd  
adjudged bankrupt 被裁定破产 0FmYM@Wc  
adjudicated bankrupt 裁定破产人 3Z#k9c_b  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 WGFp<R  
adjudication of bankruptcy 裁定破产；宣告破产 W]MKc&R  
adjudication of insolvency 裁定无力偿还债务  f.acH]p  
adjusted actual 经调整的实数；调整后的实数 braHWC'VYg  
adjusted current assets 经调整的流动资产；调整后的流动资产 aOHf#!/"sb  
adjusted figure 经调整的数字；调整后的数额 f<WP<!N%  
adjusted liabilities 经调整的负债；调整后的负债 aP^,@RrL  
adjusted loss 经调整的亏损；调整后的亏损 i:W.,w%8  
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 $j*%}x~[  
adjusted profit 经调整的利润；调整后的利润 %Cbqi.iuQ  
adjusted surplus 经调整的盈余额；调整后的盈余额 |k$^RU<OF  
adjusted value 经调整的价值；调整后的价值 I\E`xkbBu  
adjustment 调整；修订；理算〔保险〕 !Kr|04Qp#x  
adjustment centre 调剂中心 <6g{vNA  
adjustment lag 调整过程的时间差距；调整时差 NNSHA'F,.\  
adjustment mechanism 调整机制 U 2am1}  
adjustment of loss 亏损调整 @qk$ 6X  
adjustment process 调整过程；调整程序 xo2PxU
O  
adjustment range 调整幅度 heJI5t,  
administered exchange rate 受管制汇率 nN1\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \U $'3M  
administration expenses 行政费用 p2 u*{k{  
administration fee 手续费；行政费 9}4P%>_  
administration in bankruptcy 破产管理 /NfuR$oMd  
administration order 遗产管理令 }SYR)eE\  
administrator 管理人；遗产管理人 /.r|ron:e  
administrator of the estate 遗产管理人 :U_k*9z}=
 
admission of debt 债项承认书 !_CBf#0  
admission of proof 接纳债权证明 3Ob"R%Yo  
advance 放贷款项；垫付款项；预支款项；预付款项 _7r<RZ  
advance account 暂支帐目；预付款帐户 RGFanP  
advance compensation 预付补偿金 "L^]a$&  
advance from shareholder 股东垫款 <uZ r.X  
advance pending reimbursement 预支以待日后付还 vw VeHjR  
advanced economy 先进经济体系 @\0U`*]^)  
advancement 预付；预付财产 .%;`:dtj  
advances warrant 垫款令 pEgQ) 9\  
advancing 贷出 -d]-R?mQ  
adverse balance 逆差 3D L7  
adverse exchange 逆汇 vAWJP_;J  
advertisement addressed to shareholders 在报章刊登的致股东通告 BM5+;h !  
advice for collection 托收通知书 <$bM*5sHF>  
advice of drawing 提款通知书；汇票通知书 ,:POo^!/fT  
advice of payment 付款通知 +bpUb0.W  
Advisory Committee [Securities and Futures Commission] D^ZG-WR  
谘询委员会〔证券及期货事务监察委员会〕 .4E5{F{~  
Advisory Committee on Diversification 经济多元化谘询委员会 Q\.~cIw_AQ  
affidavit 誓章；遗产申报誓章 x`n$4a'7b  
affidavit of no receipt 述明无收款的誓章 _N!L?b83P  
affiliate 联号；联营公司；附属公司 2"+8NfFl  
affiliated company 附属公司；联号；联营公司 yh0zW $  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 "D#+:ix8G|  
affordability 负担能力 91%QO?hz  
African Development Bank [AfDB] 非洲开发银行 FG/".dU  
after-acquired property 事后取得的财产 KZoIjK]  
after-hours dealing 市后交易 ~I[Z2&I  
after-tax profit 税后盈利；税后利润；税后溢利 zOJ4I^^  
agency agreement 代理协议 KMC]<  
agency expenses 代理机构的开支 \]R
PxM:_>  
agency fee 代理费 6;s.%W  
Agency Law 《代理法》 buV{O[  
agent 代理人；承销人 pQv`fr=  
agent of company 公司代理人 ]DVZeI03@  
agent's fee 代理人费；经纪费 k4:$LFw@  
aggregate 总计；总数；总体数字 K|Jp
kEw  
aggregate amount 总款额；总额 D5lzrpg_e  
aggregate assets and liabilities 总体资产与负债 dqF]kP,VG  
aggregate at constant price 按固定价格计算的总体数字 q"){PRTm/  
aggregate demand 总需求 O[%"zO"S  
aggregate gross position 总持仓量 &V/n!|q<H  
aggregate limit 总限额 vbEAd)*S  
aggregate of salaries tax 合计薪俸税 >h:rYEsh8V  
aggregate performance 总体表现；总体业绩 Ls
aE-l  
aggregate supply 总体供应 \Ps}1)wT  
aggregate surplus 总盈余 cV]c/*zA  
aggregate total 整体总额 J>_|hg=  
aggregate value 总值；合计价值 zq]I"0Bi.  
aggregated basis 合计基准 2I'gT$h  
aggregated net chargeable income 合计应课税入息实额 B(tLV9B3Q  
aggregation 合并计算；合计；总和 C\"nlNKw  
aggregation of incomes of husband and wife 夫妇入息合并计算 qw^kA?  
aggregation of property 财产的总和 cGF_|1`  
agio 差价；贴水 wEd+Ds]$  
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》 a#3+PB#  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Ws;S=|9,7~  
《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》 ='r86vq  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment UuXq+HYR  
《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》 XC44]o4jx  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment hr@c7/L  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Zo$,{rl  
agreement for a settlement 授产协议 t Qo)*z  
agreement for assignment 转让协议 2J?ON|2M  
agreement for sale 售卖协议；买卖协议 
0"l*8%g  
agreement for sale and purchase 买卖协议 pJ8;7u  
agreement for the payment of interest 支付利息协议 U\OfB'Dn  
agreement for the repayment of money 还款协议 TCShS}q;%  
agreement of reinsurance 再保险协议 %L;z~C  
Agricultural Bank of China 中国农业银行 ',Y`XP"Q  
air passenger departure tax 飞机乘客离境税 l Tpn/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 VF#2I%R*  
airport tax 机场税 o[=h=&@5p  
alcohol duty 酒精税 |,YyuCQcL[  
alienation 让与；让渡；转让 =NJ:%kvF  
alimony 生活费；赡养费 z!`aJE/  
All Ordinaries Index [AOI] 所有普通股指数 rl:6N*kK  
all risks 全险；综合险 $D;/b+a  
All Sales Record for Stock Market 《股票市场成交报告》 ]QM{aSvXA  
Allied Capital Resources Limited 新联财务有限公司 Iv,Ub_Ll9  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2rxZN\gyL  
allocation letter 拨款信件 LPuc&8lGWf  
allocation of fund 分配款项；预留款项 wXUP%i]i=  
allocation of profit 利润分配；溢利分配 Nf@-i`  
allocation warrant 拨款令 dKk\"6 o  
allotment 分配；配股 72Zp%a=  
allotment notice 股份配售通知；配股通知 ~>2DA$Ec  
allotment of shares 股份分配 )|52B;yZx  
allowable 可获宽免；免税的 ?a)X)#lQ  
allowable business loss 可扣除的营业亏损 Mw{0A\6  
allowable expenses 可扣税的支出 p7SX,kpt>  
allowance 免税额；津贴；备抵；准备金 kT7x !7C  
allowance for debts 债项的免税额 <HYK9{Q  
allowance for depreciation by wear and tear 耗损折旧免税额 Cn\5Vyrl  
allowance for funeral expenses 殡殓费的免税额 h>0R!Rl8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 sd(Yr6~..  
allowance for repairs and outgoings 修葺及支出方面的免税额 Z]L_{=*  
allowance to debtor 给债务人的津贴 1=U(ZX+u  
alteration of capital 资本更改 5a8[0&hA 2  
alternate trustee 候补受托人 IZ9L ;"}  
amalgamation 合并 R
\i8O^[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s,z$Vt"h*K  
ambit of charges 征税范围；收费范围 sGBm[lplz  
amended valuation 经修订的估值 A=N &(k  
American Commodities Exchange 美国商品交易所 |4E5x9J  
American Express Bank Limited 美国运通银行 WA'4y\N  
American Stock Exchange 美国证券交易所 UQX.  
amortization 摊销 wl^7.IR  
amount due from banks 存放银行同业的款项 ,=Q;@Z4 vJ  
amount due from banks abroad 存放海外银行同业的款项 /Kw}R5l  
amount due from holding companies 控股公司欠款 $*k(h|XfwW  
amount due from local banks 存放本港银行同业的款项 Kivr)cIG  
amount due to banks 银行同业的存款 %#AM }MWIa  
amount due to banks abroad 海外银行同业的存款 |gV$ks\<  
amount due to holding companies 控股公司存款  F,hiKq*  
amount due to local banks 本港银行同业的存款 v8{ jE
AK  
amount due to outport banks 外埠银行同业的存款 *8I+D>x  
amount for note issue 发行纸币的款额 6 b/UFO  
amount of bond 担保契据的款额 cA,`!dG2,  
amount of consideration 代价款额 +ConK>;  
amount of contribution 供款数额 &XvSAw+D@  
amount of indebtedness 负债款额 <^+x}KV I  
amount of principal of the loan 贷款本金额 f0^;*Y  
amount of rates chargeable 应征差饷数额 (ncm]W  
amount of share capital 股本额
N<d0C  
amount of sums assured 承保款额 0\B31=N(  
amount of variation 变动幅度 #1,"^k^  
amount of vote 拨款数额 >]ghme  
amount payable 应付款额 \`kH2`  
amount receivable 应收款额 }q$6^y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 OuZPgN  
analysis 分析 {fd/:B 7T  
ancillary risk 附属风险 Z91{*?  
annual account 周年帐目；周年帐目报表；年度决算；年结 "d5nVO/  
annual accounting date 年结日期 d:<</ah  
annual allowance 每年免税额；年积金；年度津贴；年津 ;#i$5L!*B  
annual balance 年度余额 G5l?c@o  
annual disposable income 每年可动用收入 uGoySt&;(  
annual estimates 周年预算 c}-ADr9  
annual fee 年费 5%6{ ePh{  
annual general meeting 周年大会 z~m{'O`  
annual growth rate 年增率；每年增长率 `] fud{  
annual long-term supplement 长期个案每年补助金 qj.>4d  
annual pensionable emolument 可供计算退休金的年薪 g+R
gDt9  
annual report 年报 ^CBc~um2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9Z[EzKd<~'  
annual return 周年报表；周年申报表；每年报税表格 Y^Y1re+}  
Annual Return Rules 《周年报表规则》 1WP(=7$.  
annual review of consumer prices 每年消费物价回顾 /%9Ge AAs  
annual roll-forward basis 逐年延展方式 Yl$R$u)  
annual salary 年薪 Xn%ty@8  
annual statement 年度报表；年度决算表 H{d;,KfX  
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 #9/^)^k  
annuitant 年金受益人 7]8nW!h;  
annuity 年金 Y3
 V9  
annuity contract 年金合约 7u=R5  
annuity on human life 人寿年金  fOUW{s  
antecedent debt 先前的债项 -qJ%31Mr#  
ante-dated cheque 倒填日期支票 TXWYQ~]3w  
anticipated expenditure 预期开支 mVs<XnA47  
anticipated net profit 预期纯利 &i5MRw_]]  
anticipated revenue 预期收入 sw\O\%^  
anti-inflation measure 反通货膨胀措施 $bCN;yE  
anti-inflationary stance 反通货膨胀立场 f, iHM  
apparent deficit 表面赤字 ahUc;S:v#  
apparent financial solvency 表面偿债能力 v'e5j``=  
apparent partner 表面合伙人 
Lw1aG;5  
application for personal assessment 个人入息课税申请书 wCitQ0?  
application of fund 资金应用 NZQl#ZJH:  
application to release as liquidator and to destruct the books of accounts and documents ZzO^IZKlC  
申请免除清盘人职务及毁灭帐簿与文件 fep8hf B;  
appointed actuary 委任精算师 fxOa(mt  
appointed auditor 委任核数师；委任审计师 ! N!A%  
appointed trustee 委任的受托人 j3Yz=bsQ{c  
appointer 委任人 ;1MRBk,  
apportioned pro rata 按比例分摊 |19zjhl  
apportionment 分配；分摊 C f(g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c$fYK  
apportionment formula 分摊方程式 lP;X=
X>  
apportionment of estate duty 遗产税的分摊 f\vy5''  
appraisal 估价；评估 /\wm/Yx?S  
appreciable growth 可观增长 2mt S\bAF  
appreciable impact 显着影响 {/2 _"H3:  
appreciable increase 可观增长
+ FG Xx  
appreciation 增值；升值 K;'s+ZD  
appreciation against other currencies 相对其他货币升值 s[n*fV']A  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1w$X;q"  
appreciation tax 增值税 <tn6=IV  
appropriation 拨款；拨用；拨付 n7p,{KSQ  
appropriation account 拨款帐目 xgQ&'&7l  
Appropriation Bill 拨款法案 ?l/+*/AR;  
appropriation-in-aid system 补助拨款办法 /lb"g_  
approved assets 核准资产 Ve9*>6i&-4  
approved basket stock 认可一篮子证券 \s@7pM=(  
approved budget 核准预算 ls,;ozU  
approved charitable donation 认可慈善捐款 9`FPV`/  
approved charitable institution 认可慈善机构 -L6V
)aK&  
approved currency 核准货币；认可货币 Q13>z%Rge  
approved estimates 核准预算
^V?W'~  
approved estimates of expenditure 核准开支预算 0K:3?Ik  
approved overseas insurer 核准海外保险人 "/g\?Nce  
approved overseas trust company 核准海外信托公司 DlF6tcoI  
approved pooled investment fund 核准汇集投资基金 5<77o|  
approved provident fund scheme 认可公积金计划 KM9)  
approved provision 核准拨款 $gPR3*0  
approved redeemable share 核准可赎回股份 9NE
L[J|  
approved regional stock 认可地区性证券 40m>~I^q}  
approved retirement scheme 认可退休金计划 2_C&p6VGj  
approved subordinated loan 核准附属贷款 A>B_~=  
arbitrage 套戥；套汇；套利 \1f&D!F]b  
arbitrageur 套戥者；套汇者 =}1m.  
arbitrary amount 临时款项 OaF[t*]D3  
arrangement 措施；安排；协定 %4I13|<A`  
arrears 欠款 u}(K3H3  
arrears of pay 欠付薪酬 !g2~|G  
arrears of revenue 逾期未收税款；逾期未收的帐项 LQ{z}Ay  
articles of association 组织章程；组织细则；组织章程细则 P/Zp3O H  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 py%_XL=w,  
ascertainment of profit 确定利润 slH3c:j\  
"Asia Clear" “亚洲结算系统” ]1dnp]r  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @#1T-*  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 =2&Sw(6j  
Asian Development Fund [ADF] 亚洲发展基金 ~\o hH  
Asian dollar bond 亚洲美元债券 l|"SM6
  
Asian dollar market 亚洲美元市场 /DE`>eJY  
Asian dollar rate 亚洲美元利率 e .(  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 1<E:`,
Mn?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |HfN<4NL  
asked price 沽盘；喊价；索价；卖方报价 eZvG  
assessable income 应评税入息 uD8,E!\  
assessable loss 应评税亏损 oeA}b-Ct0  
assessable profit 应评税利润 Jf
3xK"in  
assessable value 应评税值 <c_'(   
assessed profit 估定利润 SUaXm#9  
assessed value 经评估价值 A[8vD</}_  
assessment 评税；评定；估价；评税单 i}e4P>ADD  
assessment number 评税编号；估价编号 sA:k8aj  
assessment of additional tax 补加税评税 nS9 kwaO  
assessment of performance 业绩评估；实绩评价 .?dYY;P  
Assessor 评税主任 vcz?;lg  
asset price bubbles 资产价格泡沫 0UN65JBuD  
asset-backed securities 具资产保证的证券 %(d0`9  
assets accretion 资产增值 +et)!2N  
assets and liabilities 资产与负债 f~
Ve7   
assets betterment statement 资产递增表；资产改进表 ?3;0 SAh  
assets lending 实物放款；有抵押贷款 x~n]r[!L  
assets of the company passing on the death 死者去世时转移的公司资产 e;r?g67  
assets pledged as security for liabilities 用作负债抵押的资产 D&/~lhyNZ  
assets portfolio 资产投资组合 4&_|myO&  
assets price 资产价格 X{-901J1  
assets quality 资产质素 R7NE=X4  
assets realization 资产变现 *'\xlsp#  
assets refinancing arrangement 资产再集资安排 Tq,xW  
assets securitization 资产证券化 "Cn<x\E b  
assets situated outside Hong Kong 在香港以外地方的资产 o`%;*tx  
assets stripping 削减资产；拆卖资产 up )JU [  
assets value 资产值 5169E*  
assignee 承让人 ;Sw%t(@  
assignment 转让；转让书；转让契 >>R,P Ow-  
assignment of interest 权益转让 a8v9j3.  
assignment of letters patent and trade mark 专利证书及商标转让 f6U i~  
assignment of property 物业转让；物业转让书 aF5=k:k  
assignment right 转让权 vI5'npM  
assignor 转让人 Tp&7C
Nl|  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 %C=?Xhnv  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /PTk296@  
associate member 附属会员 .yN.  
associated body corporate 相联法人团体 Xb\de_8!  
associated company 相联公司；联属公司 [l:}#5\]4  
associated corporation 相联法团 n"|1A..^  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] vfpK|=[7o  
公认会计师公会〔英国〕 du_TiI  
Association of Futures Exchange Brokers 香港期货经纪协会 WEsX+okj  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 w)Wg 8  
association of underwriters 承保人组织
i_ z4;%#?  
assumption of control 接管 2e*"<>aeq  
assurance 担保；保险；转易；转易书 oQ/ Dg+Xp  
assurance of interest 权益的转易 7CV}QV}G  
at 19XX price 按一九ＸＸ年价格计算 S0jYk(  
at a discount 按赔价计算；按贴水价格计算；打折扣 qN@0k>11?  
at a premium 按溢价计算；按升水价格计算 RDsBO4RG  
at call 通知付款；按通知 `HV~.C  
at constant market price 按固定市价计算 1azj%WY  
at constant price 按固定价格计算 Gcp!"y=i  
at cost 按成本计算
W_Eur,/`  
at current market price 按当时市价计算；按现时市价计算 |>!tqgq  
at current price 按当时价格计算；按现时价格计算 344E4F"ph  
at factor cost 按要素成本计算；按生产要素成本计算 ~pG,|\9  
at money-of-the-day price 按付款当日价格计算 o@@, }  
at or better 按指定或较佳价位〔买卖指令〕 %}1v-z  
at par 按面值计算；平价 4#Id0['  
at sight 见票即付 gf^XqTLs  
at the close 按收市盘 "|6763.{4
 
at the opening 按开市盘 {L.=)zt>  
attestation 见证；见证条款 Ers8J V  
at-the-money option 平价期权 ~%Xs"R1c,  
attorney 受权人；受托代表人 D!5{CQl  
attornment 新拥有人承认书 C)qy=lx%  
attributable profit 可归属利润 HqoCl  
attributable share value 可归属股份价值 =,
G^GMi'  
Auckland Stock Exchange 奥克兰证券交易所 L1u(\zw  
auction 拍卖 ^J?y mo$>0  
auctioneer 拍卖商 [
a!*m<  
audit 审计；核数 z!>ml3  
Audit Commission 审计署 Rr"D)|Y;C(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *z6m644H  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 1vUW$)?X  
audit review 帐目审查 0.lOSAq  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
PsCr[\Ul  
audited account 审计帐目；经审计的帐目 AroYDR,3+  
audited annual account 经审计的周年帐目 iZn<j'u  
audited balance sheet 经审计的资产负债表 *e%(J$t  
auditor 核数师；核数主任；审计师 Gf\u%S!%  
auditor's certificate 核数师证明书；审计师证明书 X(dHhO  
auditor's report 核数师报告；审计师报告 6 TSC7jO  
Aussie bond 澳元债券 1/<Z6 ?U  
austerity budget 紧缩预算 6hAMk<kx?i  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 &T2qi'  
Australia All Ordinaries Index 澳洲所有普通股票指数 6:3F,!J!  
Australian Dollar [AUD] 澳元 ix!4s613w  
Australian Options Market 澳大利亚期权市场 Z[G:  
Australian Securities Commission 澳洲证券事务监察委员会 (MnK \^Y  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 qfa[KD)!aB  
Australian Stock Exchange 澳大利亚证券交易所 o7 1f<&1  
Austrian Schilling [ATS] 奥地利先令 M TOZ:b  
authentication 认证；鉴证 *wu|(t_ A  
authority to purchase 委托购买证；委购书 hYY-Eq4TC  
authorization 认可；核准；授权；授权书 U8GvUysB!  
authorization by direction 指示授权 !7y:|k,ac  
authorization by instruction 指令授权 k\A[p\  
authorization by warrant 令状授权 M$MFUGS'  
authorization of unit trust 单位信托的认可 3U&rK)F  
authorized agent 指定代理人 N={0A  
authorized capital 法定资本 kJK:1;CM?.  
authorized clerk 出市员 Z
t"3g6S  
authorized dealer 认可交易商 |jJ9dTD8/  
authorized financial institution 认可财务机构 ? H7?>ZE  
authorized fund 认可基金 sQgJ`+Y8_  
authorized fund house 获授权的基金公司；认可基金公司 LypBS]ru  
authorized institution 认可机构 6'6,ySo]  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 t# <(Q  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 .qg 2zE$0  
authorized insurer 获授权保险人；获认可承保人 -cs$E2 -  
authorized investment 特准投资项目 l$J2|\M6  
authorized person 获授权人 v%!'vhf_K  
authorized representative 获授权代表 -,^Z5N#\|  
authorized share capital 法定股本 $@@@<
/VbP  
automated quotation system 自动报价系统 PpWdZ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [28Vf"#]  
自动交易系统〔香港期货交易所有限公司〕 J[jzkzSu`  
automatic adjustment mechanism 自动调整机制 #Pe|}!)u  
automatic adjustment system 自动调整系统 I.hy"y2&  
Automatic Clearing House 自动票据交换所 B f"L;L  
automatic exchange rates accumulation system 自动化汇率累集系统 S7f"\[Aw  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ve@E.`  
automatic teller machine [ATM] 自动柜员机 Pe)SugCs  
autopay 自动转帐 t)^18 z  
available assets 可用资产 ]D&\|,,(
 
available fiscal reserve 现存财政储备 bPUldkB:  
available profit 可用利润 Ys+NIV#Q  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 gN5;Uk  
average 平均；平均数；海损 /\d@AB^5I  
average basic salary 平均基本薪金 RAAu3QKu  
average consumer expenditure 平均消费开支；一般消费开支 NNn sq@?6  
average cost 平均成本 k5o{mWI b  
average cost of land production 增辟土地平均成本 }^]TUe@a  
average daily turnover 平均每日成交额 pfF2!`7pI  
average daily wage rate 平均每日工资率 z\+Ug9Of  
average expenditure pattern 平均开支模式 ~Zo;LSI  
average growth rate 平均增长率 @JU Xp  
average net fixed assets 固定资产平均净值 prO
~g  
average of relatives 相对价格平均数 rhj_cw  
average price 平均价格 N%fDgK  
average propensity to consume 平均消费倾向；一般消费倾向 a}5/?/  
average propensity to save 平均储蓄倾向；一般储蓄倾向 VkZ3Q7d  
average rate 平均率  re@;6o  
average revenue 平均收入；平均收益 EN;4EC7tE  
average stock 平均库存；平均存货 :XCRKRDLE  
average yearly rent 平均年租 UB3hC`N\  
avoidance of double taxation 避免双重课税 \CVrLn;}  
avoidance of tax 避税

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