一些有用的会计术语(也不知道发的地方对不对)A

A: t*Q12Q  
A share Ａ股；甲类股份 PfrW,R~r  
abatement of tax 减税；减扣免税额 y i@61XI  
ABN AMRO Bank N.V. 荷兰银行 dl{3fldb  
above-the-line expenditure 线上项目支出；经常预算支出 L761m7J]B  
above-the-line receipt 线上项目收入；经常预算收入 lQ+-g#`  
ABSA Asia Limited 南非联合亚洲有限公司 >5 5/@+^  
absolute change 绝对数值变更 Q)a*bPz  
absolute expenditure 实际开支 *pasI.2s#  
absolute guideline figure 绝对准则数字 N=+Up\h
  
absolute interest 绝对权益 1*-58N*  
absolute order of discharge 绝对破产解除令 n6o}$]H  
absolute profit margin 绝对利润幅度 71/6=aq>n  
absolute value 实值；绝对值 <E\BKC%M  
absolutely vested interest 绝对既得权益 sZ4H\  
absorbed cost 已吸收成本；已分摊成本 tOko %vY8  
absorption 吸收；分摊；合并 <1jiU%!w  
absorption rate 吸收率；摊配率；分摊率 2N,*S   
ACB Finance Limited 亚洲商业财务有限公司 0\Oeo8<7)~  
acceptable form of reciprocity 合理的互惠条件 R1q04Zj{2  
acceptable rate 适当利率；适当汇率 gieX`}  
acceptance agreement 承兑协议 U |4%ydG  
acceptance for honour 参加承兑 K->p&6s  
acceptor 承兑人；接受人；受票人 hcaH  
acceptor for honour 参加承兑人 %)aDh }  
accident insurance 意外保险 xEiW
]Eo  
Accident Insurance Association of Hong Kong 香港意外保险公会 xUrfH$$!`  
accident insurance scheme 意外保险计划 ;8b f5  
accident year basis 意外年度基准 n6uobo-  
accommodation 通融；贷款 f:utw T  
accommodation bill 通融票据；空头票据 Vk_L*lcN  
accommodation party 汇票代发人 (~#PzE:  
account balance 帐户余额；帐户结余 z
u|pL`X  
account book 帐簿 lMO0d_:b1  
account collected in advance 预收款项 Q'=!1^&  
account current book 往来帐簿 aVtwpkgZ  
account of after-acquired property 事后取得的财产报告 4*dT|NU  
account of defaulter 拖欠帐目 "1#,d#Q$  
account payable 应付帐款 1%=,J'AH  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 i'EXylb  
account receivable 应收帐款 7I.[1V`  
account receivable report 应收帐款报表 j/Kw-h ,5"  
account statement 结单；帐单；会计财务报表 QnGJ4F
  
account title 帐户名称；会计科目 }M~AkJL  
accountant's report 会计师报告 (?3(=+t  
Accountant's Report Rules 会计师报告规则 ?NwFpSB2  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Q%>,5(_V]  
Accounting Arrangements 《会计安排》 D>1D
ao  
accounting basis 会计基础 !9N%=6\  
accounting by Official Receiver 破产管理署署长呈交的帐目 W.CIyGK  
Accounting Circular 《会计通告》 >3Y&jsh<  
accounting class 会计类别 Je*gMq:D  
accounting date 记帐日期；会计结算日期 *LhR$(F(  
accounting for money 款项核算 )i>KYg w  
Accounting Officer 会计主任 >%[W2L\'  
accounting period 会计报告期；会计期 @O(\TIg  
accounting policy 会计政策；会计方针 ``\H'^{B  
accounting practice 会计惯例 7:;V[/  
accounting principle 会计准则 FJ[(dGKeE  
accounting record 会计记录 JEd/j zR(  
accounting report 会计报告 v]1rH$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6RtpB\hq  
Accounting Society of China 中国会计学会 '\;tmD"N5#  
accounting statement 会计报表 9(I4x]`  
accounting system 会计制度；会计系统 [gE2lfaEy  
accounting transaction 会计事项；帐务交易 oy |@m|J  
accounting treatment 会计处理 f[ywC$en  
accounting year 会计年度 1GNAx\(  
accretion 增值；添加 SVHtv0Nx  
accrual 应计项目；应累算数目 a&<<X:$Hy  
accrual basis 应计制；权责发生制 s6 ^JgdW  
accrual basis accounting 应计制会计；权责发生制会计 &,)tD62s  
accrue 应累算；应计 :H87x?e[  
accrued benefit 应累算利益 i}YnJ  
accrued charges 应计费用 @GV^B'}*  
accrued cumulative preference share dividend 应累算的累积优先股股息 1hN! 2Y:  
accrued expenses 应累算费用 _1Eyqh`oh  
accrued interest payable 应付利息；应计未付利息 ls5S9R 5  
accrued interest receivable 应收利息；应计未收利息 Cm&itG  
accrued right 累算权益 Tv KX8m"  
accruing profit 应累算的利润 aG ,uF  
accumulated fiscal reserve 累积财政储备 - t+Mh.  
accumulated profit 累积利润；滚存溢利 'F~
u \m=E  
accumulated reserve 累积储备 B?4\IXek  
accumulation of surplus income 累积收益盈余 8BN'fWl&E  
acquired assets 既得资产 &d2/F i+  
acquisition 收购；购置；取得 o]j*  
acquisition cost 购置成本 O| 2Q- @D  
acquisition expenses 购置费用 _Dv^~e1c  
acquisition of 100% interest 收购全部股权 ppYz~ {"r  
acquisition of control 取得控制权 r3-3*_  
acquisition of fixed assets 购置固定资产 i>~?XVU  
acquisition of shell “买壳” D'&LwU,o  
acquisition price 收购价 %|I
|Mc  
act of God 天灾 t Z%?vY~!  
acting partner 执事合伙人 4>W`XH  
active market 买卖活跃的市场；交投畅旺的市场；旺市 K$Ph$P@  
active partner 积极参与的合伙人 ~,:f,FkSQ  
active trading 交投活跃
I5~DC  
actual circulation 实际流通 o?3R HP47  
actual cost 实际成本
cQR1v-Xt  
actual expenditure 实际开支；实际支出 +EB##  
actual income 实际入息；实际收入；实际收益 bODl q  
actual market 现货市场 uu:)jxi  
actual price 现货价；实际价格 Dn[
1BWM/7  
actual profit 实际利润 `4=b|N+b"  
actual quotation 实盘；实际价位；实际报价 JjmL6(*ui  
actual year basis 按实际年度计算 ymzm x$o=  
actuals 实货 S;NXOsSu  
actuarial investigation 精算调查 ![ QQF|  
actuarial principle 精算原则
=bDG|:+  
actuarial report 精算师报告 "OPUGwf  
Actuarial Society of Hong Kong 香港精算学会 jmFN*VIL  
actuarial valuation 精算师估值 ,jn?s^X6Dj  
actuary 精算师 L`#+ZLo  
ad referendum agreement 暂定协议；有待覆核的协定 kpdFb7>|  
ad valorem duty 从价税；按值征税 ^WNJQg'  
ad valorem duty system 从价税制 A=$oYBB  
ad valorem fee 从价费 :QVGY^c  
ad valorem tariff 从价关税 Y!L jy [/  
additional allowance 额外免税额 ?Z=v&d[o)  
additional amount for unexpired risk 未过期风险的额外款额 VC.?]'OqD  
additional assessable profit 补加应评税利润 qEAF!iB]L  
additional assessment 补加评税 5-OvPTY`M  
additional commitment 额外承担 HZ}*o%O  
additional commitment vote 额外承担拨款 gY9"!IVe+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 l;.BlHyu  
additional dependent parent allowance 供养父母额外免税额 /K^cU;E,  
additional provision 额外拨款 (Y>MsqwWfC  
additional stamp duty 附加印花税 xR:h^S^W ~  
additional tax 补加税罚款；补加税款 ueR42J%s  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 .bE,Q9:  
adjudged bankrupt 被裁定破产 .*j+?  
adjudicated bankrupt 裁定破产人 2]+.8G7D%  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 -)oBh  
adjudication of bankruptcy 裁定破产；宣告破产 a5-\=0L~  
adjudication of insolvency 裁定无力偿还债务 my1kF%?  
adjusted actual 经调整的实数；调整后的实数 a%dx\&K  
adjusted current assets 经调整的流动资产；调整后的流动资产 pd#/;LT  
adjusted figure 经调整的数字；调整后的数额 b5DrwX{Ff  
adjusted liabilities 经调整的负债；调整后的负债 AJT0)FCpR  
adjusted loss 经调整的亏损；调整后的亏损 v\Ljm,+  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 |
=LkV"_v  
adjusted profit 经调整的利润；调整后的利润 FT~^$)8=  
adjusted surplus 经调整的盈余额；调整后的盈余额 4i,SiFKB  
adjusted value 经调整的价值；调整后的价值 Bu1z$#AC  
adjustment 调整；修订；理算〔保险〕 #lF<="y%X  
adjustment centre 调剂中心 K(gj6SrjV  
adjustment lag 调整过程的时间差距；调整时差 i.sq^]j  
adjustment mechanism 调整机制 HhvG
#Sam!  
adjustment of loss 亏损调整 {<kG{i/  
adjustment process 调整过程；调整程序 Z=0W@_s  
adjustment range 调整幅度 aJ8pJ{,P  
administered exchange rate 受管制汇率 !)O$Q}'\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 yr>bL"!CA  
administration expenses 行政费用 "|%9
xGX|D  
administration fee 手续费；行政费 $J6.a!5IE  
administration in bankruptcy 破产管理 Ct)MvZ  
administration order 遗产管理令 ?^~"x.<nr  
administrator 管理人；遗产管理人 &>e DCs  
administrator of the estate 遗产管理人 PoJ$%_a}  
admission of debt 债项承认书 CeTr%j  
admission of proof 接纳债权证明 |xVCl<{F%  
advance 放贷款项；垫付款项；预支款项；预付款项 s3{s.55{m  
advance account 暂支帐目；预付款帐户 d8HB2c5y0i  
advance compensation 预付补偿金 Db(_T8sU  
advance from shareholder 股东垫款 SbZt\a 8  
advance pending reimbursement 预支以待日后付还
cA? x(  
advanced economy 先进经济体系 9Yyg}l:  
advancement 预付；预付财产 Net)l@IB]  
advances warrant 垫款令 VA'X!(Cv  
advancing 贷出 Y/H^*1  
adverse balance 逆差 6;cY!  
adverse exchange 逆汇 LUck>l\l  
advertisement addressed to shareholders 在报章刊登的致股东通告 wy{>gvqK  
advice for collection 托收通知书 ,g_onfY  
advice of drawing 提款通知书；汇票通知书 u!o]Co>  
advice of payment 付款通知 NRisr  
Advisory Committee [Securities and Futures Commission] X5Y `(/V  
谘询委员会〔证券及期货事务监察委员会〕 e({fY.)SGo  
Advisory Committee on Diversification 经济多元化谘询委员会 S2E HmE&  
affidavit 誓章；遗产申报誓章 hw$c@:pW;  
affidavit of no receipt 述明无收款的誓章 JGcD{RU|  
affiliate 联号；联营公司；附属公司 YM`pNtQ  
affiliated company 附属公司；联号；联营公司 
p &>A5  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 -fJ@R1]  
affordability 负担能力 ;9 ,mV(w  
African Development Bank [AfDB] 非洲开发银行 T:dm0iau  
after-acquired property 事后取得的财产 _AYC|R|  
after-hours dealing 市后交易 EWIc|b:  
after-tax profit 税后盈利；税后利润；税后溢利 3]<re{)J9O  
agency agreement 代理协议 *frJ^ Ws{  
agency expenses 代理机构的开支 S9R]Zl7{-  
agency fee 代理费 k0_$M{@Y  
Agency Law 《代理法》 =5~F6to  
agent 代理人；承销人 <m,yFk  
agent of company 公司代理人 K;p<f{PE  
agent's fee 代理人费；经纪费 BD7@Mj*|  
aggregate 总计；总数；总体数字 mO)PJd2ZD  
aggregate amount 总款额；总额 t*d >eK`:N  
aggregate assets and liabilities 总体资产与负债 HDVl5X`j'  
aggregate at constant price 按固定价格计算的总体数字 3;MjO*-  
aggregate demand 总需求 sD8m<  
aggregate gross position 总持仓量 !?o$-+a|  
aggregate limit 总限额 ^qO=~U!{  
aggregate of salaries tax 合计薪俸税 & 8'(  
aggregate performance 总体表现；总体业绩 PKR $I  
aggregate supply 总体供应 ^2^|AXNES  
aggregate surplus 总盈余 5!F\h'E  
aggregate total 整体总额 ZBmXaP[9  
aggregate value 总值；合计价值 #RM3^]h  
aggregated basis 合计基准 F|l`YtZZd  
aggregated net chargeable income 合计应课税入息实额 =6L*!JP<  
aggregation 合并计算；合计；总和 `{U%[
$<[W  
aggregation of incomes of husband and wife 夫妇入息合并计算 y[p$/$bgC5  
aggregation of property 财产的总和 ml.;wB|  
agio 差价；贴水 #M?F^u[  
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》 Ah>gC!F^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment o}
MzqKfu  
《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》 Sf&?3a+f  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment jD/7/G*  
《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》 QW~5+c9JJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment a3UPbl3^  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /Pn.)Lxf
l  
agreement for a settlement 授产协议 {(Og/
[  
agreement for assignment 转让协议 %,,`N I{  
agreement for sale 售卖协议；买卖协议 ;wXY3|@  
agreement for sale and purchase 买卖协议 3XwU6M$5g  
agreement for the payment of interest 支付利息协议 ^'&iYV  
agreement for the repayment of money 还款协议 =r@gJw:B  
agreement of reinsurance 再保险协议 a1G9wC:e  
Agricultural Bank of China 中国农业银行 *i?rJH  
air passenger departure tax 飞机乘客离境税 |vfujzRZ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +z|UpI  
airport tax 机场税 jefNiEE[  
alcohol duty 酒精税 - LiPHHX<  
alienation 让与；让渡；转让 LMFK3
Gd[  
alimony 生活费；赡养费 >H}jR[H'  
All Ordinaries Index [AOI] 所有普通股指数 Ty3CBR{6  
all risks 全险；综合险 .3a:n\tY  
All Sales Record for Stock Market 《股票市场成交报告》 .6#cDrK  
Allied Capital Resources Limited 新联财务有限公司 /z1p/RiX  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `M?v!]o  
allocation letter 拨款信件 e)HhnN@  
allocation of fund 分配款项；预留款项 1iJ0Hut}d  
allocation of profit 利润分配；溢利分配 o)
tKH@`vE  
allocation warrant 拨款令 dXiE.Si  
allotment 分配；配股 1xO!w+J#  
allotment notice 股份配售通知；配股通知 X_u@D;$  
allotment of shares 股份分配 CYtjY~  
allowable 可获宽免；免税的 rToa
GQh  
allowable business loss 可扣除的营业亏损 "[*S?QO(L  
allowable expenses 可扣税的支出 /WgPXEB  
allowance 免税额；津贴；备抵；准备金 =Y&9 qt  
allowance for debts 债项的免税额 ?aFr8i:)M  
allowance for depreciation by wear and tear 耗损折旧免税额 BFMS*t`  
allowance for funeral expenses 殡殓费的免税额 5[,+\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0{?:FQ#  
allowance for repairs and outgoings 修葺及支出方面的免税额 <E>7>ZL  
allowance to debtor 给债务人的津贴 5=Kq@[(4  
alteration of capital 资本更改 C}mYt/
  
alternate trustee 候补受托人 <rX\LwR  
amalgamation 合并 =6cyE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -(\1r2 Y  
ambit of charges 征税范围；收费范围 K`Bq(z?/  
amended valuation 经修订的估值 nTys4R  
American Commodities Exchange 美国商品交易所 3s`V)aXP  
American Express Bank Limited 美国运通银行 .4Qb5I2#  
American Stock Exchange 美国证券交易所 EqD^/(,L2  
amortization 摊销 j?:`-\w5  
amount due from banks 存放银行同业的款项 4llD6&%  
amount due from banks abroad 存放海外银行同业的款项 J?UA:u  
amount due from holding companies 控股公司欠款 W/ g
|{t[  
amount due from local banks 存放本港银行同业的款项 e9CP802#2  
amount due to banks 银行同业的存款 ^W Y8-6  
amount due to banks abroad 海外银行同业的存款 `FA)om  
amount due to holding companies 控股公司存款 q
DnCn H  
amount due to local banks 本港银行同业的存款 nnt8 sf@\  
amount due to outport banks 外埠银行同业的存款 i`[#W(m  
amount for note issue 发行纸币的款额 5vD3K!\u  
amount of bond 担保契据的款额 v:rD3=M-  
amount of consideration 代价款额 6exI_3A4jh  
amount of contribution 供款数额 YBX)eWslK  
amount of indebtedness 负债款额 (U|)xA]y!  
amount of principal of the loan 贷款本金额 dqqnCXYuW  
amount of rates chargeable 应征差饷数额  vv+TKO  
amount of share capital 股本额 F:M>z=  
amount of sums assured 承保款额 6xH;:B)d  
amount of variation 变动幅度 X=v~^8M7%  
amount of vote 拨款数额 &Nc[$H7<  
amount payable 应付款额 )@}A r  
amount receivable 应收款额 }m6f^fs}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ?gLR<d_  
analysis 分析 [IiwNqZ[~  
ancillary risk 附属风险 j~Q}F|i8  
annual account 周年帐目；周年帐目报表；年度决算；年结 A LXUaE.  
annual accounting date 年结日期 Q |
 
annual allowance 每年免税额；年积金；年度津贴；年津 ,{k<JA{  
annual balance 年度余额 ~?#~Ar  
annual disposable income 每年可动用收入 r5o
@+"!  
annual estimates 周年预算 ,H>
W:O  
annual fee 年费 XZ.7c{B<  
annual general meeting 周年大会 wJ6_I$>  
annual growth rate 年增率；每年增长率 h`=r)D  
annual long-term supplement 长期个案每年补助金 O!;H}{[dg  
annual pensionable emolument 可供计算退休金的年薪 {!L=u/qs"  
annual report 年报 gs?8Wzh90*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5XDgs|8  
annual return 周年报表；周年申报表；每年报税表格
R]Hz8 _X  
Annual Return Rules 《周年报表规则》 M~uMY+>   
annual review of consumer prices 每年消费物价回顾 Hi^35  
annual roll-forward basis 逐年延展方式 *oCxof9JA  
annual salary 年薪 _B)s=Snx  
annual statement 年度报表；年度决算表 
2Kjrw;  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 hjkLVL  
annuitant 年金受益人 dUIqDl  
annuity 年金 |2O')3p"9  
annuity contract 年金合约 xcst<=  
annuity on human life 人寿年金 Us'Cs+5XcG  
antecedent debt 先前的债项 4S tjj!ew  
ante-dated cheque 倒填日期支票 0; 7#ji  
anticipated expenditure 预期开支 `|nH1sHFq  
anticipated net profit 预期纯利 `%e|$pK  
anticipated revenue 预期收入 ;AKwx|I$g  
anti-inflation measure 反通货膨胀措施 Hb+
X}7c$  
anti-inflationary stance 反通货膨胀立场 E Zi&]  
apparent deficit 表面赤字 z) :ka"e  
apparent financial solvency 表面偿债能力 j1/+\8Y
  
apparent partner 表面合伙人 Oukd_Ryf   
application for personal assessment 个人入息课税申请书 :$NsR*Cq*9  
application of fund 资金应用 GQb i$kl  
application to release as liquidator and to destruct the books of accounts and documents eH %Ja[  
申请免除清盘人职务及毁灭帐簿与文件 GWhE8EDT  
appointed actuary 委任精算师 ?=<~^Lk  
appointed auditor 委任核数师；委任审计师 JnY$fs*"  
appointed trustee 委任的受托人 D&/I1=\(  
appointer 委任人 p!_[qs  
apportioned pro rata 按比例分摊 !NTH.U:g  
apportionment 分配；分摊 2HD:JdL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "Ht'{&  
apportionment formula 分摊方程式 XIKvH-0&  
apportionment of estate duty 遗产税的分摊 5$kdgFq(  
appraisal 估价；评估 J96uyS
*  
appreciable growth 可观增长 :_v!#H)  
appreciable impact 显着影响 k)cP! %
z  
appreciable increase 可观增长 6hO-H&r++  
appreciation 增值；升值 *Dd
i(`  
appreciation against other currencies 相对其他货币升值 [ 7g><  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >%u@R3PH]  
appreciation tax 增值税 AotCX7T2T  
appropriation 拨款；拨用；拨付 6#U^<`  
appropriation account 拨款帐目 /'ZKST4  
Appropriation Bill 拨款法案 ow/U   
appropriation-in-aid system 补助拨款办法 \8
{\;L C  
approved assets 核准资产 1c$vLo832  
approved basket stock 认可一篮子证券 J/vK6cO\  
approved budget 核准预算 A{N\)  
approved charitable donation 认可慈善捐款 eNbpwn
e  
approved charitable institution 认可慈善机构 2VA
!&`I  
approved currency 核准货币；认可货币 [KSH~:h:NR  
approved estimates 核准预算 )qv2)a!H  
approved estimates of expenditure 核准开支预算 /N6}*0Ru  
approved overseas insurer 核准海外保险人 Xd3}Vn=  
approved overseas trust company 核准海外信托公司 $#e
1SS32  
approved pooled investment fund 核准汇集投资基金 0]B(a  
approved provident fund scheme 认可公积金计划 ?^}_j vT  
approved provision 核准拨款 7b,(\Fm  
approved redeemable share 核准可赎回股份 ZIDbqQu  
approved regional stock 认可地区性证券 _|A+) K  
approved retirement scheme 认可退休金计划 {]^O:i"  
approved subordinated loan 核准附属贷款 {WQq}-(  
arbitrage 套戥；套汇；套利 ygzxCn|#  
arbitrageur 套戥者；套汇者 s9@Sd  
arbitrary amount 临时款项 .fp&MgiQ  
arrangement 措施；安排；协定 Xh F_]  
arrears 欠款 D<>@ %"%  
arrears of pay 欠付薪酬 y!~qbh[  
arrears of revenue 逾期未收税款；逾期未收的帐项 Be2lMC  
articles of association 组织章程；组织细则；组织章程细则 p$Hi[upy  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 rQb7?O@-  
ascertainment of profit 确定利润 '1Y\[T*  
"Asia Clear" “亚洲结算系统” ^AL2H'  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 X:|8vS+0gU  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 pvF-Y9Xb  
Asian Development Fund [ADF] 亚洲发展基金 vcv CD7MD  
Asian dollar bond 亚洲美元债券 BhkoSkr  
Asian dollar market 亚洲美元市场 [ *>AN7W  
Asian dollar rate 亚洲美元利率 [c~kF+8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 uOd&XW  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 K\u_Ji]k  
asked price 沽盘；喊价；索价；卖方报价 y t5H oy  
assessable income 应评税入息 -DjJ",h( $  
assessable loss 应评税亏损 r|eZv<6  
assessable profit 应评税利润 D=+NxR[  
assessable value 应评税值 ,eRQu.  
assessed profit 估定利润 nL-K)G,  
assessed value 经评估价值 ,[e\cnq[  
assessment 评税；评定；估价；评税单 @1:0h9%  
assessment number 评税编号；估价编号 'V (,.'  
assessment of additional tax 补加税评税 `\CVV*hP  
assessment of performance 业绩评估；实绩评价 vUesV%9hq  
Assessor 评税主任 y(iY  
asset price bubbles 资产价格泡沫 h&;t.Gdf  
asset-backed securities 具资产保证的证券 nB5zNyY4  
assets accretion 资产增值 !5Sd2<N  
assets and liabilities 资产与负债 Lja7  
assets betterment statement 资产递增表；资产改进表 [0y$! f4  
assets lending 实物放款；有抵押贷款 E\U`2{^.  
assets of the company passing on the death 死者去世时转移的公司资产 2oCkG~j  
assets pledged as security for liabilities 用作负债抵押的资产 _zMgoc7  
assets portfolio 资产投资组合 =Vw 5q},3  
assets price 资产价格 69G`2_eKCp  
assets quality 资产质素 Ba'LRz  
assets realization 资产变现 ]uQqn]+I!  
assets refinancing arrangement 资产再集资安排 mJ}opy!{;  
assets securitization 资产证券化 =1.9/hW  
assets situated outside Hong Kong 在香港以外地方的资产 bt$)Xu<R  
assets stripping 削减资产；拆卖资产 y*23$fj(  
assets value 资产值 k{I01  
assignee 承让人 . (}1%22  
assignment 转让；转让书；转让契 /.z;\=;[n!  
assignment of interest 权益转让 i'#Gy,R  
assignment of letters patent and trade mark 专利证书及商标转让 4 %W:  
assignment of property 物业转让；物业转让书 \tN-(
=T  
assignment right 转让权 E
3aDDFDH  
assignor 转让人 7.g[SBUOG  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 t2BL(yB  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,|kDsR!  
associate member 附属会员 Qf$|_&|  
associated body corporate 相联法人团体 x@Hd^xH`  
associated company 相联公司；联属公司 .2)
=vf'd  
associated corporation 相联法团 04U")-\O  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] N<(.%<!  
公认会计师公会〔英国〕 tjT>VwqH  
Association of Futures Exchange Brokers 香港期货经纪协会 /Q{P3:k  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕  ._O  
association of underwriters 承保人组织 ACq7dLys,B  
assumption of control 接管 p< "3&HA  
assurance 担保；保险；转易；转易书 eKvV*[Na  
assurance of interest 权益的转易 cLVeT  
at 19XX price 按一九ＸＸ年价格计算 :'iYxhM.V  
at a discount 按赔价计算；按贴水价格计算；打折扣 =#gEB#$x:  
at a premium 按溢价计算；按升水价格计算 wU\s; dK  
at call 通知付款；按通知 $%R$G`.KM  
at constant market price 按固定市价计算 &<RpWAk{  
at constant price 按固定价格计算 ~m^ #FJ
u  
at cost 按成本计算 Xx:F)A8O  
at current market price 按当时市价计算；按现时市价计算 \</b4iR)LT  
at current price 按当时价格计算；按现时价格计算 -Go 7"j  
at factor cost 按要素成本计算；按生产要素成本计算 r.ZF_^y}+  
at money-of-the-day price 按付款当日价格计算 d;mx<i=/  
at or better 按指定或较佳价位〔买卖指令〕 A][fLlpr  
at par 按面值计算；平价 ?';OD3-  
at sight 见票即付 )Gw~XtB2  
at the close 按收市盘 mtz#}qD66  
at the opening 按开市盘 PjA6Ji;Hu  
attestation 见证；见证条款 -#!x|ne  
at-the-money option 平价期权 /,=@8k!t?  
attorney 受权人；受托代表人 { FZ=olZ  
attornment 新拥有人承认书 3psU?8(  
attributable profit 可归属利润 Z_1U9+,  
attributable share value 可归属股份价值 @f]{>OS  
Auckland Stock Exchange 奥克兰证券交易所 A+J*e  
auction 拍卖 _BdE< !r  
auctioneer 拍卖商 kHw_ S-  
audit 审计；核数 r$Co0!.  
Audit Commission 审计署 B/~%h|
 
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |waIpB(  
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〕 ;2'q_Btk4  
audit review 帐目审查 a<}#HfC;'  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ]0hrRA`  
audited account 审计帐目；经审计的帐目 Mj[f~  
audited annual account 经审计的周年帐目 JRCrZW}  
audited balance sheet 经审计的资产负债表 <S?ddp2  
auditor 核数师；核数主任；审计师 Um#Wu]i  
auditor's certificate 核数师证明书；审计师证明书 PxH72hBS  
auditor's report 核数师报告；审计师报告 D?XM,l+  
Aussie bond 澳元债券 JRo?s~Ih  
austerity budget 紧缩预算 B#/Q'V  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ;4N;D  
Australia All Ordinaries Index 澳洲所有普通股票指数 >h0-;  
Australian Dollar [AUD] 澳元 M9zfT!-  
Australian Options Market 澳大利亚期权市场 J+d1&Tw&  
Australian Securities Commission 澳洲证券事务监察委员会 ok|qyN+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 V,rq0xW  
Australian Stock Exchange 澳大利亚证券交易所 3gd&i  
Austrian Schilling [ATS] 奥地利先令 oy<WsbnS  
authentication 认证；鉴证 8JmFi  
authority to purchase 委托购买证；委购书 Uf}\p~;  
authorization 认可；核准；授权；授权书 C4TE-OM8  
authorization by direction 指示授权 s(X;Eha  
authorization by instruction 指令授权 P(F+f`T  
authorization by warrant 令状授权 KM^ufF2[  
authorization of unit trust 单位信托的认可 y~()|L[  
authorized agent 指定代理人 ")=X4]D  
authorized capital 法定资本 P#=`2a#G  
authorized clerk 出市员 |2{wG
4  
authorized dealer 认可交易商 >4t+:Ut:  
authorized financial institution 认可财务机构 V5*OA??k<  
authorized fund 认可基金 \=_{na_  
authorized fund house 获授权的基金公司；认可基金公司 Y ')x/H  
authorized institution 认可机构 0}_[DAd6  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 giz7{Ai  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 gz3pX#S  
authorized insurer 获授权保险人；获认可承保人 {nLjY|*  
authorized investment 特准投资项目 pAT7)Ch  
authorized person 获授权人 fbUr`~Y"  
authorized representative 获授权代表 7jdb)l\p=  
authorized share capital 法定股本 As>_J=8} 3  
automated quotation system 自动报价系统 ?lP':'P  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] E*+{t~  
自动交易系统〔香港期货交易所有限公司〕 XQw>EZdj_N  
automatic adjustment mechanism 自动调整机制 L|p Z$HB  
automatic adjustment system 自动调整系统 Ol!ntNhXm  
Automatic Clearing House 自动票据交换所 #8)*1?  
automatic exchange rates accumulation system 自动化汇率累集系统 ;Iq/l%vX  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 l+V>]?j  
automatic teller machine [ATM] 自动柜员机 ~6p[El#tS  
autopay 自动转帐 JH7<  
available assets 可用资产 &
RfC"lc  
available fiscal reserve 现存财政储备 eUg~)m5G  
available profit 可用利润 e=.]F*:J  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ght$9>'n  
average 平均；平均数；海损 T?X_c"{8M  
average basic salary 平均基本薪金 R=jI?p  
average consumer expenditure 平均消费开支；一般消费开支 x&0vKo;  
average cost 平均成本 Hw4%uS==V  
average cost of land production 增辟土地平均成本 1YH+d0UGn  
average daily turnover 平均每日成交额 MG.` r{5  
average daily wage rate 平均每日工资率 Hro-d1J7  
average expenditure pattern 平均开支模式 Dd\jHF>u  
average growth rate 平均增长率 R rda# h^  
average net fixed assets 固定资产平均净值 rW=Z>1  
average of relatives 相对价格平均数 AJ=qna  
average price 平均价格 I1X-s  
average propensity to consume 平均消费倾向；一般消费倾向 EKO[!,  
average propensity to save 平均储蓄倾向；一般储蓄倾向 AB4(+S*LA  
average rate 平均率 :8OZ#D_Hl  
average revenue 平均收入；平均收益 M]J^N#  
average stock 平均库存；平均存货 O&Y*pOg  
average yearly rent 平均年租 pej|!oX  
avoidance of double taxation 避免双重课税 4T ~
}  
avoidance of tax 避税

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