一些有用的会计术语(也不知道发的地方对不对)A

A: <2Lcy&w_M  
A share Ａ股；甲类股份 cLj@+?/
 
abatement of tax 减税；减扣免税额 f0]8/)  
ABN AMRO Bank N.V. 荷兰银行 _C$JO  
above-the-line expenditure 线上项目支出；经常预算支出 sS/#)/B  
above-the-line receipt 线上项目收入；经常预算收入 R
d7Xs  
ABSA Asia Limited 南非联合亚洲有限公司 ,iY/\ U''  
absolute change 绝对数值变更 @5+ JXD  
absolute expenditure 实际开支 ]:m>pI*z.  
absolute guideline figure 绝对准则数字 d~1Nct$:
 
absolute interest 绝对权益 pCS2sq8RC  
absolute order of discharge 绝对破产解除令 mZDL=
p  
absolute profit margin 绝对利润幅度 yNMnByg3?  
absolute value 实值；绝对值 *u^N_y  
absolutely vested interest 绝对既得权益 L5=Tj4`  
absorbed cost 已吸收成本；已分摊成本 {KYbsD  
absorption 吸收；分摊；合并 m`l3@Z  
absorption rate 吸收率；摊配率；分摊率 ]@)T]  
ACB Finance Limited 亚洲商业财务有限公司 >Ng7q?h   
acceptable form of reciprocity 合理的互惠条件 ^_BHgbS%;  
acceptable rate 适当利率；适当汇率 JfS:K'  
acceptance agreement 承兑协议 VDq4n;p1  
acceptance for honour 参加承兑 k$1ya7-@  
acceptor 承兑人；接受人；受票人 H. UwM  
acceptor for honour 参加承兑人 W|XTa  
accident insurance 意外保险 *NzHY;e  
Accident Insurance Association of Hong Kong 香港意外保险公会 \,| Xz|?C  
accident insurance scheme 意外保险计划 >tTNvb5  
accident year basis 意外年度基准 G?e"A0,  
accommodation 通融；贷款 [zmx
 
accommodation bill 通融票据；空头票据 q{I,i(%m8  
accommodation party 汇票代发人 22lC^)`TE  
account balance 帐户余额；帐户结余 SZW+<X  
account book 帐簿 M il ![A1  
account collected in advance 预收款项 +Gv{Apd"  
account current book 往来帐簿 ,b!!h]t  
account of after-acquired property 事后取得的财产报告 =@$G3DM  
account of defaulter 拖欠帐目 
EooQLZ  
account payable 应付帐款 6yEYX'_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (
%*CfR:>  
account receivable 应收帐款 v3SH+Ej4  
account receivable report 应收帐款报表 #hvLv  
account statement 结单；帐单；会计财务报表 D5x }V  
account title 帐户名称；会计科目 QB p`r#{I{  
accountant's report 会计师报告 v).V&":  
Accountant's Report Rules 会计师报告规则 <\uz",e}  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /Qi;'h]  
Accounting Arrangements 《会计安排》 3NRxf8  
accounting basis 会计基础 vM@2C'  
accounting by Official Receiver 破产管理署署长呈交的帐目 U%oh?g  
Accounting Circular 《会计通告》 2K?~)q&t*  
accounting class 会计类别 Esh3cn4  
accounting date 记帐日期；会计结算日期 NMq#D$T  
accounting for money 款项核算 <%WN<T{q|  
Accounting Officer 会计主任 Z@ AHe`A  
accounting period 会计报告期；会计期 I`Goc!5t  
accounting policy 会计政策；会计方针 *((wp4b  
accounting practice 会计惯例 Itn7Kl  
accounting principle 会计准则 H{Tt>k  
accounting record 会计记录 |Y#KMi ~  
accounting report 会计报告 :.KN;+tP  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 MJJ]8:%  
Accounting Society of China 中国会计学会 GQ<]Sd}
[  
accounting statement 会计报表 h&Thq52R  
accounting system 会计制度；会计系统 ?Ne@OMc  
accounting transaction 会计事项；帐务交易 +%vBDcf  
accounting treatment 会计处理 +c&n7  
accounting year 会计年度 i oCoFj  
accretion 增值；添加 Fr{u=0 X  
accrual 应计项目；应累算数目 n^<3E; a  
accrual basis 应计制；权责发生制 ]C.x8(2!f  
accrual basis accounting 应计制会计；权责发生制会计 :EOx>Pf_9)  
accrue 应累算；应计 $50rj  
accrued benefit 应累算利益 O
1TJJ8  
accrued charges 应计费用 f+>l-6M+p  
accrued cumulative preference share dividend 应累算的累积优先股股息 -1dbJ/)  
accrued expenses 应累算费用 05eth  
accrued interest payable 应付利息；应计未付利息 Q(@/,%EF  
accrued interest receivable 应收利息；应计未收利息 -<rQOPH%  
accrued right 累算权益 Nu!(7  
accruing profit 应累算的利润 !9GJ9ZEXM  
accumulated fiscal reserve 累积财政储备 Da_8Q(XFe  
accumulated profit 累积利润；滚存溢利 2uonT,W  
accumulated reserve 累积储备 %jaB>4.A:  
accumulation of surplus income 累积收益盈余 p<>xq
U  
acquired assets 既得资产 ,nn5LQ|l.j  
acquisition 收购；购置；取得 s|iph~W!L  
acquisition cost 购置成本 C9l5zb~D  
acquisition expenses 购置费用 (eX9O4  
acquisition of 100% interest 收购全部股权 v=!Ap ; 2L  
acquisition of control 取得控制权 WT(inf[  
acquisition of fixed assets 购置固定资产 6u-@_/O5R3  
acquisition of shell “买壳” / S  
acquisition price 收购价 /*g9drwaa  
act of God 天灾 ~"\qX+  
acting partner 执事合伙人 08)X:@ w?  
active market 买卖活跃的市场；交投畅旺的市场；旺市  ut6M$d4  
active partner 积极参与的合伙人 4R_Vi[i  
active trading 交投活跃 HSq.0vYl6  
actual circulation 实际流通 fQ>=\*b9x^  
actual cost 实际成本 (_&W@:"z  
actual expenditure 实际开支；实际支出 }1]E=!?)&  
actual income 实际入息；实际收入；实际收益 VayU   
actual market 现货市场 \QF\Bh  
actual price 现货价；实际价格 En&bwLu:s  
actual profit 实际利润 rMD
o5Z2  
actual quotation 实盘；实际价位；实际报价 Hya  ";'  
actual year basis 按实际年度计算 5rG&Z5  
actuals 实货 t;BvKH77  
actuarial investigation 精算调查 ENu`@S='I3  
actuarial principle 精算原则 ogN/zIU+VA  
actuarial report 精算师报告 z;Pr] *F  
Actuarial Society of Hong Kong 香港精算学会 Uh.XL=wY  
actuarial valuation 精算师估值 +<p?i]3CHe  
actuary 精算师 -QH[gi{%`  
ad referendum agreement 暂定协议；有待覆核的协定 dc#Db~v}k  
ad valorem duty 从价税；按值征税 (hywT)#+  
ad valorem duty system 从价税制 p^^
Ai  
ad valorem fee 从价费 Jvi"K  
ad valorem tariff 从价关税 3Cq
/ o'  
additional allowance 额外免税额 Izrf42 >k  
additional amount for unexpired risk 未过期风险的额外款额 /Mq]WXq[V  
additional assessable profit 补加应评税利润 D>& ;K{!  
additional assessment 补加评税 Vp3 9`m-W  
additional commitment 额外承担 eF8!}|*N  
additional commitment vote 额外承担拨款 npcB+6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uQy5t:!  
additional dependent parent allowance 供养父母额外免税额 %9.] bd|%F  
additional provision 额外拨款 KX*Hev'K  
additional stamp duty 附加印花税 $`q8-+{  
additional tax 补加税罚款；补加税款 a }6Fj&hj  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 KM$5Zb
CF:  
adjudged bankrupt 被裁定破产 ?VM#Nf\  
adjudicated bankrupt 裁定破产人 Dd+ f,$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 %(4G[R[  
adjudication of bankruptcy 裁定破产；宣告破产 nnBgTtsC]  
adjudication of insolvency 裁定无力偿还债务 hK=\O)  
adjusted actual 经调整的实数；调整后的实数 5j(3pV`_  
adjusted current assets 经调整的流动资产；调整后的流动资产  y w"Tw  
adjusted figure 经调整的数字；调整后的数额 xl5n(~g)p  
adjusted liabilities 经调整的负债；调整后的负债 $YDZtS&h  
adjusted loss 经调整的亏损；调整后的亏损 /EY^ui  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 s>sIji  
adjusted profit 经调整的利润；调整后的利润 YT;b$>1v  
adjusted surplus 经调整的盈余额；调整后的盈余额 3#>;h
 
adjusted value 经调整的价值；调整后的价值 U^_'e_)  
adjustment 调整；修订；理算〔保险〕 yQwj[  
adjustment centre 调剂中心 5ug?'TOj'  
adjustment lag 调整过程的时间差距；调整时差 Q(lj&!?1k  
adjustment mechanism 调整机制 |_l\.  
adjustment of loss 亏损调整 >V
~q`htth  
adjustment process 调整过程；调整程序 @Z$`c{V<  
adjustment range 调整幅度 T!6H5>zA  
administered exchange rate 受管制汇率 hjiU{@q  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 oOk.
Fq  
administration expenses 行政费用 j=v1:E  
administration fee 手续费；行政费 .8is!TT  
administration in bankruptcy 破产管理 O[RmQ
8ll  
administration order 遗产管理令 _]E ~ci}  
administrator 管理人；遗产管理人 rI&GM |  
administrator of the estate 遗产管理人 rl)(4ad=  
admission of debt 债项承认书 9GnNL I{  
admission of proof 接纳债权证明 riI0k{  
advance 放贷款项；垫付款项；预支款项；预付款项 E-,74B&H  
advance account 暂支帐目；预付款帐户 A.9,p  
advance compensation 预付补偿金 W>b(hVBE  
advance from shareholder 股东垫款 qB3{65  
advance pending reimbursement 预支以待日后付还 G'XlsyaWrb  
advanced economy 先进经济体系 bw#z
MU^E  
advancement 预付；预付财产 4QWDuLu  
advances warrant 垫款令 
9H*$3  
advancing 贷出 &fYx0JT  
adverse balance 逆差 s~$kzEtjjU  
adverse exchange 逆汇 _>HXQ6Hw  
advertisement addressed to shareholders 在报章刊登的致股东通告 UTQ$sg|7p  
advice for collection 托收通知书 TX{DZ#  
advice of drawing 提款通知书；汇票通知书 }~lF Rf
 
advice of payment 付款通知 OVO0Emv  
Advisory Committee [Securities and Futures Commission] [KkLpZG  
谘询委员会〔证券及期货事务监察委员会〕 k/nOz*  
Advisory Committee on Diversification 经济多元化谘询委员会 {! RW*B  
affidavit 誓章；遗产申报誓章 s-r$%9o5  
affidavit of no receipt 述明无收款的誓章 Ah)OyO6  
affiliate 联号；联营公司；附属公司 ssW+'GD  
affiliated company 附属公司；联号；联营公司
6w K=  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 -
tT{h4  
affordability 负担能力 ,=lMtW  
African Development Bank [AfDB] 非洲开发银行 /vPh_1  
after-acquired property 事后取得的财产 rtDm<aUh  
after-hours dealing 市后交易 p}.P^`~j  
after-tax profit 税后盈利；税后利润；税后溢利 IS7g{:}=p  
agency agreement 代理协议 DLE|ctzj[7  
agency expenses 代理机构的开支 Kp"mV=RG2T  
agency fee 代理费 !@-j!Ub  
Agency Law 《代理法》 oaI7j=Gp  
agent 代理人；承销人 
7\^b+*  
agent of company 公司代理人 Ns9cx  
agent's fee 代理人费；经纪费 !U#kUj:4I  
aggregate 总计；总数；总体数字 `"[VkQFB/  
aggregate amount 总款额；总额 aPB %6c=  
aggregate assets and liabilities 总体资产与负债 o_U=]mEDY  
aggregate at constant price 按固定价格计算的总体数字 ~fsAPIQ  
aggregate demand 总需求 0TSj]{[  
aggregate gross position 总持仓量 xc R  
aggregate limit 总限额 .hgc1  
aggregate of salaries tax 合计薪俸税 v%> ?~`Y  
aggregate performance 总体表现；总体业绩 ?[Q;275  
aggregate supply 总体供应 Z~
g~,q  
aggregate surplus 总盈余 =HP_IG_  
aggregate total 整体总额 }jTEgog  
aggregate value 总值；合计价值 Js qze'BGY  
aggregated basis 合计基准 )8&Q.? T  
aggregated net chargeable income 合计应课税入息实额 EA75 D&>I  
aggregation 合并计算；合计；总和 C 0*k@kGy  
aggregation of incomes of husband and wife 夫妇入息合并计算 6KhHS@Z  
aggregation of property 财产的总和 8E/$nRfOd  
agio 差价；贴水 |LKhT4rE  
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》 .CI]8O"3y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~=%eOoZP;c  
《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》 uW4G!Kw28  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment D>c%5h  
《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》 yyk[oH-Q  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment PiI ):B>  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 F=B>0Q5  
agreement for a settlement 授产协议 ]*}*zXN/E  
agreement for assignment 转让协议 X=(8t2  
agreement for sale 售卖协议；买卖协议 jL8&  
agreement for sale and purchase 买卖协议  AO;+XP=  
agreement for the payment of interest 支付利息协议 &X_I^*  
agreement for the repayment of money 还款协议 ZERUvk  
agreement of reinsurance 再保险协议 {^9,Dy_D  
Agricultural Bank of China 中国农业银行 PK3)M'[  
air passenger departure tax 飞机乘客离境税 ci
5ERv`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 2DTH|Yv  
airport tax 机场税 yt C{,g>  
alcohol duty 酒精税 dz5bW>  
alienation 让与；让渡；转让 -J!F((jt  
alimony 生活费；赡养费 \UJ:PW$7  
All Ordinaries Index [AOI] 所有普通股指数 o&*1Mx<+  
all risks 全险；综合险 N&S:=x:$S  
All Sales Record for Stock Market 《股票市场成交报告》 3w{4G<I  
Allied Capital Resources Limited 新联财务有限公司 0Qw?.#[9  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 =DE5Wq19  
allocation letter 拨款信件 Q(AOKp,F  
allocation of fund 分配款项；预留款项  2b1LC!'U  
allocation of profit 利润分配；溢利分配 ..<(HH2  
allocation warrant 拨款令 l/LRr.x  
allotment 分配；配股 ezwcOYMXK  
allotment notice 股份配售通知；配股通知 /c/!13|  
allotment of shares 股份分配 MnKEZ: 2  
allowable 可获宽免；免税的 nUmA  
allowable business loss 可扣除的营业亏损 ErB6fl  
allowable expenses 可扣税的支出 {>QrI4*A  
allowance 免税额；津贴；备抵；准备金 +ls *04  
allowance for debts 债项的免税额 fLc<}DF  
allowance for depreciation by wear and tear 耗损折旧免税额
nT|fDD|  
allowance for funeral expenses 殡殓费的免税额 (' `) m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 dSIMwu6u  
allowance for repairs and outgoings 修葺及支出方面的免税额 kp<9o!?)  
allowance to debtor 给债务人的津贴 (U!WD`Ym  
alteration of capital 资本更改 8 gOK?>'9  
alternate trustee 候补受托人 Dr(.|)hv[&  
amalgamation 合并 :BMUc-[  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 wi*Ke2YKP  
ambit of charges 征税范围；收费范围 Jd1eOeS  
amended valuation 经修订的估值 1ErH \!  
American Commodities Exchange 美国商品交易所 bL *;N3#E  
American Express Bank Limited 美国运通银行 k>VP<Zm13  
American Stock Exchange 美国证券交易所 ),bdj+wr78  
amortization 摊销 ^fnRzX  
amount due from banks 存放银行同业的款项 uHz D  
amount due from banks abroad 存放海外银行同业的款项 X/5tZ@  
amount due from holding companies 控股公司欠款 ,X$S4>  
amount due from local banks 存放本港银行同业的款项 yKZ~ ^  
amount due to banks 银行同业的存款 9]NsWd^^  
amount due to banks abroad 海外银行同业的存款 .j7|;Ag  
amount due to holding companies 控股公司存款 LfOGq%&  
amount due to local banks 本港银行同业的存款 x"AYt:ewuc  
amount due to outport banks 外埠银行同业的存款 v.r$]O  
amount for note issue 发行纸币的款额 b)@D*plS&  
amount of bond 担保契据的款额 s.zH.q,  
amount of consideration 代价款额 F\-qXSA  
amount of contribution 供款数额 ?3KI}'}EM  
amount of indebtedness 负债款额 jGI!}4_  
amount of principal of the loan 贷款本金额 Wf: AMxDm  
amount of rates chargeable 应征差饷数额 L$@RSKYp  
amount of share capital 股本额
q#sMew\{  
amount of sums assured 承保款额 UfcM2OmbK  
amount of variation 变动幅度 U0jq.]P  
amount of vote 拨款数额 &??(EA3  
amount payable 应付款额 5Odi\SJ&  
amount receivable 应收款额 n6Q 3X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cY\-e?`=4  
analysis 分析
[`ttNW(_  
ancillary risk 附属风险 ,Hys9I
  
annual account 周年帐目；周年帐目报表；年度决算；年结 v%zI~g.L  
annual accounting date 年结日期 _?q\tyf3  
annual allowance 每年免税额；年积金；年度津贴；年津 ?A62VV51CN  
annual balance 年度余额 rQisk8%  
annual disposable income 每年可动用收入 '|Q=J)  
annual estimates 周年预算 dUjdQ  
annual fee 年费 Zpu>T2Tp  
annual general meeting 周年大会 ml?+JbLg0  
annual growth rate 年增率；每年增长率 V7rcnk#  
annual long-term supplement 长期个案每年补助金 @gxO%@@  
annual pensionable emolument 可供计算退休金的年薪 V3@^bc!  
annual report 年报 i>)Whr'e8  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #B+2qD>E  
annual return 周年报表；周年申报表；每年报税表格 & NOKrN~HX  
Annual Return Rules 《周年报表规则》 C:4h  
annual review of consumer prices 每年消费物价回顾 /#>?wy<s~  
annual roll-forward basis 逐年延展方式 : ] Y=  
annual salary 年薪 lZn <v'y  
annual statement 年度报表；年度决算表 gN mp'Lm  
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 b.Y[:R_9&  
annuitant 年金受益人 7;|6g8=  
annuity 年金 #XJYkaL  
annuity contract 年金合约 !xe<@$  
annuity on human life 人寿年金 C=PBF\RkKu  
antecedent debt 先前的债项 zKiKda%)  
ante-dated cheque 倒填日期支票 {Qw,L;R  
anticipated expenditure 预期开支 IUu[`\b=  
anticipated net profit 预期纯利 w:N\]=Vh  
anticipated revenue 预期收入 $)7-wCl</  
anti-inflation measure 反通货膨胀措施 !(SaE'  
anti-inflationary stance 反通货膨胀立场 2d$hgR#v  
apparent deficit 表面赤字  ZfvFs  
apparent financial solvency 表面偿债能力 AFMAgf{bD  
apparent partner 表面合伙人 aYPzN<"%  
application for personal assessment 个人入息课税申请书 EWqKd/  
application of fund 资金应用 hrcR"OZ~X  
application to release as liquidator and to destruct the books of accounts and documents ?c>j^}A/N  
申请免除清盘人职务及毁灭帐簿与文件 d>vGx  
appointed actuary 委任精算师 H,H'bd/  
appointed auditor 委任核数师；委任审计师 Q`19YX  
appointed trustee 委任的受托人 eKStt|M'  
appointer 委任人 NaVZ)  
apportioned pro rata 按比例分摊 L
}:u9$w  
apportionment 分配；分摊 <'GI<Hc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7~|o_T  
apportionment formula 分摊方程式 +8BH%f}X  
apportionment of estate duty 遗产税的分摊 Z#4? /'  
appraisal 估价；评估 fep#Kb%"e  
appreciable growth 可观增长 U8<GD|  
appreciable impact 显着影响 &N
Glkn  
appreciable increase 可观增长 @.CPZT  
appreciation 增值；升值 AeUwih. 4  
appreciation against other currencies 相对其他货币升值 vV=$N"bT~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 AE7>jkHB  
appreciation tax 增值税 7Bmt^J5i&t  
appropriation 拨款；拨用；拨付 C'5i>;  
appropriation account 拨款帐目 :Z=A,G  
Appropriation Bill 拨款法案 MWhFNfS8=  
appropriation-in-aid system 补助拨款办法 IL>Gi`Y&  
approved assets 核准资产 {SROg;vA  
approved basket stock 认可一篮子证券 vn,L),"=  
approved budget 核准预算 TSuHY0.cp  
approved charitable donation 认可慈善捐款 ze#LX4b I  
approved charitable institution 认可慈善机构 <[a9"G7  
approved currency 核准货币；认可货币 &p4q# p7,  
approved estimates 核准预算 z),l&7  
approved estimates of expenditure 核准开支预算 !vett4C* K  
approved overseas insurer 核准海外保险人 -{L[Wt{1  
approved overseas trust company 核准海外信托公司 GD*6tk;5/  
approved pooled investment fund 核准汇集投资基金 #Va@4<4r  
approved provident fund scheme 认可公积金计划 mH}AVje{ `  
approved provision 核准拨款 q"]-CGAa  
approved redeemable share 核准可赎回股份 XM8C{I1  
approved regional stock 认可地区性证券 L"('gc!W  
approved retirement scheme 认可退休金计划 gL}K84T$S  
approved subordinated loan 核准附属贷款 roRZE[ya  
arbitrage 套戥；套汇；套利 }A2@1TTPX  
arbitrageur 套戥者；套汇者 =|?w<qc  
arbitrary amount 临时款项 AK[9fxrE  
arrangement 措施；安排；协定 &OuyjW4  
arrears 欠款 uMqo)J@s  
arrears of pay 欠付薪酬 jRq>Sz{8  
arrears of revenue 逾期未收税款；逾期未收的帐项 "=/XIM.  
articles of association 组织章程；组织细则；组织章程细则 g<{~f  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0Y"==g+>f  
ascertainment of profit 确定利润 pK$^@~DE  
"Asia Clear" “亚洲结算系统” teM&[U  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 0BVMLRB  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 b5H[~8mf  
Asian Development Fund [ADF] 亚洲发展基金 +o_`k!  
Asian dollar bond 亚洲美元债券 !-\*rdE{9  
Asian dollar market 亚洲美元市场 <y`yKXzBUV  
Asian dollar rate 亚洲美元利率 T8qG9)~3  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 q:nYUW o  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ]vu'+F$  
asked price 沽盘；喊价；索价；卖方报价 ;%U`lE0  
assessable income 应评税入息 P^1rNB  
assessable loss 应评税亏损 \6@}HFH  
assessable profit 应评税利润 <cWo]T`X!  
assessable value 应评税值 $wX5`d1  
assessed profit 估定利润 zHu:Ec7  
assessed value 经评估价值 #Q|$&b  
assessment 评税；评定；估价；评税单 !5=3Y4bg1  
assessment number 评税编号；估价编号 {OQ sGyR?  
assessment of additional tax 补加税评税 q .?D{[2  
assessment of performance 业绩评估；实绩评价 #UGbSOoCtn  
Assessor 评税主任 oA42?I ^  
asset price bubbles 资产价格泡沫 8SKDL[rN  
asset-backed securities 具资产保证的证券 w@oq.K  
assets accretion 资产增值 VDQ&BmJE  
assets and liabilities 资产与负债 LU%g>?m.]  
assets betterment statement 资产递增表；资产改进表 VY![VnHsB  
assets lending 实物放款；有抵押贷款 *4.f*3*  
assets of the company passing on the death 死者去世时转移的公司资产 eH1Y!&`  
assets pledged as security for liabilities 用作负债抵押的资产 2gFQHV  
assets portfolio 资产投资组合 J/ rQ42d  
assets price 资产价格 Uvz9x"0[u  
assets quality 资产质素 H[6d@m- Z  
assets realization 资产变现 B;rq{ac!P]  
assets refinancing arrangement 资产再集资安排 (1TYJ. Z  
assets securitization 资产证券化 ^&Qaf:M  
assets situated outside Hong Kong 在香港以外地方的资产 {O!fV<Vx 9  
assets stripping 削减资产；拆卖资产 Cf%)W:Q9  
assets value 资产值 L(X:=) !K0  
assignee 承让人 s!UC{)g,  
assignment 转让；转让书；转让契 dn5T7a~   
assignment of interest 权益转让 9Uk9TG5  
assignment of letters patent and trade mark 专利证书及商标转让 V#sANi?mpo  
assignment of property 物业转让；物业转让书 +/UInAM  
assignment right 转让权 Ya,>E@oc  
assignor 转让人 \W$
>EH  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 qP]Gl--q{  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ozGK
-$  
associate member 附属会员 VT0I1KQx.  
associated body corporate 相联法人团体 tM!1oWH  
associated company 相联公司；联属公司 I*}:C  
associated corporation 相联法团 w#"c5w~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] [%3{mAd  
公认会计师公会〔英国〕 'rd{fe_g!  
Association of Futures Exchange Brokers 香港期货经纪协会 0 J ANj  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 V:l; 2rW  
association of underwriters 承保人组织 0eb`9yM  
assumption of control 接管 U8.DPRa  
assurance 担保；保险；转易；转易书 5@Rf]'1B0  
assurance of interest 权益的转易 0ED(e1K#B  
at 19XX price 按一九ＸＸ年价格计算 Cu9,oU+N  
at a discount 按赔价计算；按贴水价格计算；打折扣 242lR0#aY  
at a premium 按溢价计算；按升水价格计算 Be}Cj(C  
at call 通知付款；按通知
Ak4iG2  
at constant market price 按固定市价计算 Fv(zql  
at constant price 按固定价格计算 7eu7ie6  
at cost 按成本计算 EI/_=.d  
at current market price 按当时市价计算；按现时市价计算 ;,9|;)U?u  
at current price 按当时价格计算；按现时价格计算 0WYVt"|;}c  
at factor cost 按要素成本计算；按生产要素成本计算 _YbHnb  
at money-of-the-day price 按付款当日价格计算 I-+D+DhRx  
at or better 按指定或较佳价位〔买卖指令〕 WxI
P~  
at par 按面值计算；平价 P:CwC"z>sS  
at sight 见票即付 L18Olu  
at the close 按收市盘 McA,  
at the opening 按开市盘 WI~';dK2]  
attestation 见证；见证条款 BDcl1f T  
at-the-money option 平价期权 'JRkS'ay  
attorney 受权人；受托代表人 "*TnkFTR  
attornment 新拥有人承认书 =k0l>)  
attributable profit 可归属利润 +fKL

Czj  
attributable share value 可归属股份价值 o>j3<#?  
Auckland Stock Exchange 奥克兰证券交易所 I,q3J1K  
auction 拍卖 -+c_TJ.dC  
auctioneer 拍卖商 -vhgBru  
audit 审计；核数 @0t,vye  
Audit Commission 审计署 JJ[J'xl@  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] q}+9$v  
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〕 K _y;<a]  
audit review 帐目审查 [j:%O|h  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=SLJkw&w6  
audited account 审计帐目；经审计的帐目 *y.KD4@{  
audited annual account 经审计的周年帐目 q \0>SG  
audited balance sheet 经审计的资产负债表 Hh;7 hY\  
auditor 核数师；核数主任；审计师 CQ13fu+|6  
auditor's certificate 核数师证明书；审计师证明书 ucB<  
auditor's report 核数师报告；审计师报告 ]k>S0  
Aussie bond 澳元债券 [?]s((A~B  
austerity budget 紧缩预算 wn|Sdp  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 , gz:2UY#  
Australia All Ordinaries Index 澳洲所有普通股票指数 =Ermh7,  
Australian Dollar [AUD] 澳元 x+^iEj`gk  
Australian Options Market 澳大利亚期权市场 dZ;csc@xv  
Australian Securities Commission 澳洲证券事务监察委员会 5a4;d+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -_A0<A.  
Australian Stock Exchange 澳大利亚证券交易所 ? NVN&zD]  
Austrian Schilling [ATS] 奥地利先令 pGUrYik4  
authentication 认证；鉴证 }JvyjE  
authority to purchase 委托购买证；委购书 @u$4{sjgf\  
authorization 认可；核准；授权；授权书 /|hKZTZJdN  
authorization by direction 指示授权 _H@S(!  
authorization by instruction 指令授权 uvZ|6cM  
authorization by warrant 令状授权 "EhA _ =i  
authorization of unit trust 单位信托的认可 6XB9]it6  
authorized agent 指定代理人 "EHwv2Hm>  
authorized capital 法定资本 oXb}6YC  
authorized clerk 出市员 s6!aGZ  
authorized dealer 认可交易商 J Wof<D,  
authorized financial institution 认可财务机构 |P~TZ  
authorized fund 认可基金 Z>M0[DJ_  
authorized fund house 获授权的基金公司；认可基金公司 8CwgV  
authorized institution 认可机构 F8/4PB8-  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Q>= :$I  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 8"RX~Igf  
authorized insurer 获授权保险人；获认可承保人 APy&~`  
authorized investment 特准投资项目 h<.&,6R  
authorized person 获授权人 M%yT?R+  
authorized representative 获授权代表 :C>slxY  
authorized share capital 法定股本 D0tI
  
automated quotation system 自动报价系统 y\V!OY@  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] =][[TH  
自动交易系统〔香港期货交易所有限公司〕 f~8Xue,l"  
automatic adjustment mechanism 自动调整机制 >`\~=ivrD  
automatic adjustment system 自动调整系统 62a{Ggs{  
Automatic Clearing House 自动票据交换所 iv:[]o  
automatic exchange rates accumulation system 自动化汇率累集系统 B-'Xk{  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (t fADaJM  
automatic teller machine [ATM] 自动柜员机 -=2tKH`Q  
autopay 自动转帐 0zdH6&  
available assets 可用资产 ~#7=gI&p@  
available fiscal reserve 现存财政储备 oM Q+=  
available profit 可用利润 *|ubH?71%Y  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 I}$Y[Jve  
average 平均；平均数；海损 n$B=Vt,  
average basic salary 平均基本薪金 Ws.F=kS>h  
average consumer expenditure 平均消费开支；一般消费开支 I@7^H48\  
average cost 平均成本 #.#T+B+9  
average cost of land production 增辟土地平均成本 ZVk_qA%  
average daily turnover 平均每日成交额 /oE@F178  
average daily wage rate 平均每日工资率 \_CC6J0k  
average expenditure pattern 平均开支模式 [y64%|m  
average growth rate 平均增长率 d#Ql>PrY  
average net fixed assets 固定资产平均净值 l>H#\MR  
average of relatives 相对价格平均数 Z[Uz~W6M]  
average price 平均价格 0ir]  
average propensity to consume 平均消费倾向；一般消费倾向 ^JJ*pT:  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Ftu4 V*lD  
average rate 平均率 UC\CCDV#^  
average revenue 平均收入；平均收益 Gpo(Zf?  
average stock 平均库存；平均存货 $hn#T#J3  
average yearly rent 平均年租 4*G#fW-  
avoidance of double taxation 避免双重课税 Mp}aJzmkB;  
avoidance of tax 避税

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