一些有用的会计术语(也不知道发的地方对不对)A

A: 'RzzLk|$  
A share Ａ股；甲类股份 5KRI}f  
abatement of tax 减税；减扣免税额 *wu|(t_ A  
ABN AMRO Bank N.V. 荷兰银行 C[s='v~}  
above-the-line expenditure 线上项目支出；经常预算支出 ,*j@Zb_r  
above-the-line receipt 线上项目收入；经常预算收入 /6yH ,{(a  
ABSA Asia Limited 南非联合亚洲有限公司 'm|PSwB7  
absolute change 绝对数值变更 B0$.oavC  
absolute expenditure 实际开支 k.Q4oyei  
absolute guideline figure 绝对准则数字 6y   
absolute interest 绝对权益 a n,$Z,G#K  
absolute order of discharge 绝对破产解除令 8G?OZ47k#  
absolute profit margin 绝对利润幅度 xn,I<dL39  
absolute value 实值；绝对值 jrZH1dvE  
absolutely vested interest 绝对既得权益 +hUz/G+3  
absorbed cost 已吸收成本；已分摊成本 2'5
u}G9  
absorption 吸收；分摊；合并 /Q\|u:oO,  
absorption rate 吸收率；摊配率；分摊率 #5=!ew  
ACB Finance Limited 亚洲商业财务有限公司 H:!pFj  
acceptable form of reciprocity 合理的互惠条件 4$MV]ldUI  
acceptable rate 适当利率；适当汇率 ,@r 0-gL  
acceptance agreement 承兑协议 &.)ST0b4  
acceptance for honour 参加承兑 z%~rQa./$  
acceptor 承兑人；接受人；受票人 \oy8)o/Gb  
acceptor for honour 参加承兑人 l$J2|\M6  
accident insurance 意外保险 9f_Qs4  
Accident Insurance Association of Hong Kong 香港意外保险公会 TT3\c,cs  
accident insurance scheme 意外保险计划 3&"+)*/ m  
accident year basis 意外年度基准 #!R=h|  
accommodation 通融；贷款 3iBUIv  
accommodation bill 通融票据；空头票据 7]lUPLsl  
accommodation party 汇票代发人 *!&,)
''  
account balance 帐户余额；帐户结余 vd#BT$d?  
account book 帐簿 `|f1^C^  
account collected in advance 预收款项 :<i<\TH'  
account current book 往来帐簿 }-2U,Xg[  
account of after-acquired property 事后取得的财产报告
[s&0O<Wv  
account of defaulter 拖欠帐目 k btQ  
account payable 应付帐款 >@?`n}r|  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 B'!I{LC  
account receivable 应收帐款 C[Nh>V7=  
account receivable report 应收帐款报表 \3 M%vJ  
account statement 结单；帐单；会计财务报表 26[m7\O  
account title 帐户名称；会计科目 ;QqC c!b  
accountant's report 会计师报告 akV-|v_  
Accountant's Report Rules 会计师报告规则 }E&48$0h  
accounting and auditing procedure 会计与审计程序；会计与核数程序 MVOWJaT(Aq  
Accounting Arrangements 《会计安排》 #Z1 <lAy  
accounting basis 会计基础 *rv7#!].  
accounting by Official Receiver 破产管理署署长呈交的帐目 7 jiy9[  
Accounting Circular 《会计通告》 *(CV OY~  
accounting class 会计类别 +5qY*$dn  
accounting date 记帐日期；会计结算日期 ,
B,:$G<  
accounting for money 款项核算 vG#,J&aW  
Accounting Officer 会计主任 ">x"BP  
accounting period 会计报告期；会计期 JE ''Th}  
accounting policy 会计政策；会计方针 dj5@9X  
accounting practice 会计惯例 Twq,6X-  
accounting principle 会计准则 + 3c (CTz  
accounting record 会计记录 RR[1mM  
accounting report 会计报告 Tjj-8cg  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O 2W2&vY  
Accounting Society of China 中国会计学会 R-OQ(]<*  
accounting statement 会计报表 7p[NuU*Gg  
accounting system 会计制度；会计系统 :?f^D,w_B  
accounting transaction 会计事项；帐务交易 Wz)@k2  
accounting treatment 会计处理 {I]>!V0j!  
accounting year 会计年度 2"8qtG`Et  
accretion 增值；添加 ` 3h,Cy^  
accrual 应计项目；应累算数目 Z@6xu;O  
accrual basis 应计制；权责发生制 E<r<ObeRv`  
accrual basis accounting 应计制会计；权责发生制会计 UthM?g^  
accrue 应累算；应计 p}(pIoyUF  
accrued benefit 应累算利益 ZfnJ&H'  
accrued charges 应计费用 %hN7K  
accrued cumulative preference share dividend 应累算的累积优先股股息 J{e`P;ND  
accrued expenses 应累算费用 ]qO*(m:}o  
accrued interest payable 应付利息；应计未付利息 OSIf>1  
accrued interest receivable 应收利息；应计未收利息 IZOO>-g'f  
accrued right 累算权益 *:8,w?Nt  
accruing profit 应累算的利润 eoxEnCU  
accumulated fiscal reserve 累积财政储备 0i~?^sT'  
accumulated profit 累积利润；滚存溢利 dr^MW?{a\  
accumulated reserve 累积储备 *IIuGtS  
accumulation of surplus income 累积收益盈余 &2,^CG  
acquired assets 既得资产 ,)Z1&J?  
acquisition 收购；购置；取得 *Z2#U?_  
acquisition cost 购置成本 +XpQ9Cd  
acquisition expenses 购置费用 \vF*n Z5/  
acquisition of 100% interest 收购全部股权 aqKrf(Rv  
acquisition of control 取得控制权 rHJtNN8$k  
acquisition of fixed assets 购置固定资产 _FP'SVa}D  
acquisition of shell “买壳” Eu`K2_
b  
acquisition price 收购价 p61F@=EL  
act of God 天灾 @f`s%o  
acting partner 执事合伙人 iG+=whvL  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Z!*k0<Z  
active partner 积极参与的合伙人 r
H9[x8e  
active trading 交投活跃 W ![*0pL  
actual circulation 实际流通 ?$~5ti#\  
actual cost 实际成本 ^EcwY- Qr  
actual expenditure 实际开支；实际支出 ; ~#uH7k  
actual income 实际入息；实际收入；实际收益 ,Y`TP4Ip  
actual market 现货市场 w 3$9  
actual price 现货价；实际价格 J8?V1Ad{  
actual profit 实际利润 !n|4w$t"V  
actual quotation 实盘；实际价位；实际报价 e~PAi8B5  
actual year basis 按实际年度计算 
!a^'Jbb  
actuals 实货 /kNS
B;  
actuarial investigation 精算调查 }T&~DVM  
actuarial principle 精算原则
MTAq}8  
actuarial report 精算师报告 UNyk, #4  
Actuarial Society of Hong Kong 香港精算学会 8]&\FA8  
actuarial valuation 精算师估值 _ pO1XM  
actuary 精算师 CSlPrx2\  
ad referendum agreement 暂定协议；有待覆核的协定 |Pq z0n=v  
ad valorem duty 从价税；按值征税 $Qcr8~+a  
ad valorem duty system 从价税制 q*7:L  
ad valorem fee 从价费 z,c=."<z  
ad valorem tariff 从价关税 uQiW{Kja2  
additional allowance 额外免税额 R/jHH{T3  
additional amount for unexpired risk 未过期风险的额外款额 YSux#*#H  
additional assessable profit 补加应评税利润 !XQ
)>T^G5  
additional assessment 补加评税 l^
R1XBP  
additional commitment 额外承担 Mu/hTTiNx  
additional commitment vote 额外承担拨款 ]. 0;;v6)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 N7-LgP  
additional dependent parent allowance 供养父母额外免税额 S#N4!"  
additional provision 额外拨款 StU9r0`  
additional stamp duty 附加印花税 ^ wb9n  
additional tax 补加税罚款；补加税款 BQL](Y"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 GU7f27p  
adjudged bankrupt 被裁定破产 495A\8#  
adjudicated bankrupt 裁定破产人 b_']S0
$c\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ?6//'bO:%  
adjudication of bankruptcy 裁定破产；宣告破产 T[%@B"  
adjudication of insolvency 裁定无力偿还债务 E^? 3P'%^  
adjusted actual 经调整的实数；调整后的实数 5Yr$tl\k  
adjusted current assets 经调整的流动资产；调整后的流动资产 bFsJqA.A  
adjusted figure 经调整的数字；调整后的数额 Lrqe:\  
adjusted liabilities 经调整的负债；调整后的负债
{!xDJnF;  
adjusted loss 经调整的亏损；调整后的亏损 `gz/?q  
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 _:+ k|I  
adjusted profit 经调整的利润；调整后的利润 ?JMy  
adjusted surplus 经调整的盈余额；调整后的盈余额 %a|m[6+O  
adjusted value 经调整的价值；调整后的价值 i Ie{L-Na  
adjustment 调整；修订；理算〔保险〕 V11XI<V
 
adjustment centre 调剂中心 Eg4_kp0Lq
 
adjustment lag 调整过程的时间差距；调整时差 :I8HRkp  
adjustment mechanism 调整机制 G3j'A{  
adjustment of loss 亏损调整 VvTi>2(.  
adjustment process 调整过程；调整程序 C=&;4In  
adjustment range 调整幅度 K(rWM>Jv  
administered exchange rate 受管制汇率 '1rO&F  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 XPT@ LM  
administration expenses 行政费用 m.ejGm?  
administration fee 手续费；行政费 =DwY-Ex  
administration in bankruptcy 破产管理 Xp0S  
administration order 遗产管理令 6-QcHJ>m6U  
administrator 管理人；遗产管理人 );d"gv(]D  
administrator of the estate 遗产管理人 4rUOk"li  
admission of debt 债项承认书 ,P^4??' o  
admission of proof 接纳债权证明 0gH;y+\=*  
advance 放贷款项；垫付款项；预支款项；预付款项 e@{Rlz  
advance account 暂支帐目；预付款帐户 #sM*<2vj  
advance compensation 预付补偿金 DhN<e7c`  
advance from shareholder 股东垫款 *H~&hs>k  
advance pending reimbursement 预支以待日后付还 y\ax?(z  
advanced economy 先进经济体系 nx
@,oC4  
advancement 预付；预付财产 Y'76!Y  
advances warrant 垫款令 USzO):o  
advancing 贷出 oW3|b2D  
adverse balance 逆差 m-lTXA(  
adverse exchange 逆汇 DVjwY_nG7  
advertisement addressed to shareholders 在报章刊登的致股东通告 _*CbtQb5  
advice for collection 托收通知书 Zty9O8g  
advice of drawing 提款通知书；汇票通知书 23/;W|   
advice of payment 付款通知 naVbcY  
Advisory Committee [Securities and Futures Commission] HM
&"2c  
谘询委员会〔证券及期货事务监察委员会〕 3|=L1Pw#  
Advisory Committee on Diversification 经济多元化谘询委员会 @0-vf>e3-  
affidavit 誓章；遗产申报誓章 F"0=r  
affidavit of no receipt 述明无收款的誓章 0}N"L ml  
affiliate 联号；联营公司；附属公司 h_15"rd  
affiliated company 附属公司；联号；联营公司 yZc#@R[0  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 f0+vk'Z  
affordability 负担能力 Lmw
4  
African Development Bank [AfDB] 非洲开发银行 :H>0/^Mg0  
after-acquired property 事后取得的财产 w+iIay  
after-hours dealing 市后交易 a;=IOQ  
after-tax profit 税后盈利；税后利润；税后溢利  bU$M)  
agency agreement 代理协议 ))4RgS$  
agency expenses 代理机构的开支 1t}  
agency fee 代理费 5IfC8drAs  
Agency Law 《代理法》 zoZ10?ojC  
agent 代理人；承销人 UdcrX`^.  
agent of company 公司代理人 ##nC@h@  
agent's fee 代理人费；经纪费 yaYJmhG  
aggregate 总计；总数；总体数字 f0 kz:sZ9  
aggregate amount 总款额；总额 $ EexNz  
aggregate assets and liabilities 总体资产与负债 C/MQY:X4  
aggregate at constant price 按固定价格计算的总体数字 #Ve@D@d[  
aggregate demand 总需求 7yUX]95y8  
aggregate gross position 总持仓量 V#X<Yt  
aggregate limit 总限额 >DR$}{IV  
aggregate of salaries tax 合计薪俸税 d fSj= 4  
aggregate performance 总体表现；总体业绩 1u~a*lO}  
aggregate supply 总体供应 5em*9Ko  
aggregate surplus 总盈余 a?@lX>Z  
aggregate total 整体总额 }z5u^_-m  
aggregate value 总值；合计价值 X=V2^zrt  
aggregated basis 合计基准 8=OpX,t(  
aggregated net chargeable income 合计应课税入息实额 :D~J(Y2  
aggregation 合并计算；合计；总和 @.L/HXu-P  
aggregation of incomes of husband and wife 夫妇入息合并计算 !vq|*8  
aggregation of property 财产的总和 '<xV]k|v  
agio 差价；贴水 %H4>k
#b@$  
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》 p#6tKY;N  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Hz j%G>  
《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》 +mC?.B2D  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment DA>TT~L  
《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》 v {)8QF]  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment CI=M0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 r!~6.  
agreement for a settlement 授产协议 * 'Bu-
1{  
agreement for assignment 转让协议 i&j]FX6q  
agreement for sale 售卖协议；买卖协议 q^h/64F  
agreement for sale and purchase 买卖协议 yw
>Frb5p  
agreement for the payment of interest 支付利息协议 Ho1V)T
>  
agreement for the repayment of money 还款协议 ANTWWs}  
agreement of reinsurance 再保险协议 l OiZ2_2  
Agricultural Bank of China 中国农业银行 LIn2&r:U  
air passenger departure tax 飞机乘客离境税 A45!hhf  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 f dJ<(i]7W  
airport tax 机场税 /rHlFl|Wy  
alcohol duty 酒精税 0<+eN8od.  
alienation 让与；让渡；转让 O]KQ]zN  
alimony 生活费；赡养费 EAlLxXDDh  
All Ordinaries Index [AOI] 所有普通股指数 Qh+zs^-?  
all risks 全险；综合险 vbfQy2q  
All Sales Record for Stock Market 《股票市场成交报告》 Z1{>"o:@  
Allied Capital Resources Limited 新联财务有限公司 5YYBX
\MV  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `%*`rtZ+H.  
allocation letter 拨款信件 L;v.X'f  
allocation of fund 分配款项；预留款项 51xf.iB  
allocation of profit 利润分配；溢利分配 ZFs xsg^r  
allocation warrant 拨款令 >4J(\'}m|  
allotment 分配；配股 1Cw HGO  
allotment notice 股份配售通知；配股通知 xqfIm%9i}  
allotment of shares 股份分配 ?_eHvw  
allowable 可获宽免；免税的 kW=!RX[&  
allowable business loss 可扣除的营业亏损 KbMan~Pb6  
allowable expenses 可扣税的支出 gt\kTn."  
allowance 免税额；津贴；备抵；准备金 g([M hf#  
allowance for debts 债项的免税额 a\&g;n8jA  
allowance for depreciation by wear and tear 耗损折旧免税额 w-3Lw<  
allowance for funeral expenses 殡殓费的免税额 &Tg~A9y\  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 AWi+xo|  
allowance for repairs and outgoings 修葺及支出方面的免税额 D"exI]  
allowance to debtor 给债务人的津贴 1u"#rC>7.4  
alteration of capital 资本更改 6Ad=#MM  
alternate trustee 候补受托人 WEtPIHruyt  
amalgamation 合并 R?M>uaxn  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 dSe d6  
ambit of charges 征税范围；收费范围 Mbn;~tY>  
amended valuation 经修订的估值 -q\Rbb5M  
American Commodities Exchange 美国商品交易所 g.\%jDM  
American Express Bank Limited 美国运通银行 ij1YV2v  
American Stock Exchange 美国证券交易所 ]n3!%0]\  
amortization 摊销 {nw.bKq7  
amount due from banks 存放银行同业的款项 =_CH$F!U  
amount due from banks abroad 存放海外银行同业的款项 q
g:EN~E#  
amount due from holding companies 控股公司欠款 wo;OkJKF  
amount due from local banks 存放本港银行同业的款项 +.Xi7x+#O  
amount due to banks 银行同业的存款 0{  
amount due to banks abroad 海外银行同业的存款 3-'3w,  
amount due to holding companies 控股公司存款 Jhfw$DF  
amount due to local banks 本港银行同业的存款 Ss_}@p ^  
amount due to outport banks 外埠银行同业的存款 (T%Ue2zlY  
amount for note issue 发行纸币的款额 fXh{_>  
amount of bond 担保契据的款额 'V&Tlw|  
amount of consideration 代价款额 s+(@UUl  
amount of contribution 供款数额 LqNyi  
amount of indebtedness 负债款额 ~/XDA:nfL:  
amount of principal of the loan 贷款本金额 XlnSh<e  
amount of rates chargeable 应征差饷数额 ]B$J8.{q0  
amount of share capital 股本额 a ,"   
amount of sums assured 承保款额 RhC|x,E  
amount of variation 变动幅度 `3`.usw  
amount of vote 拨款数额 7C R6ew~  
amount payable 应付款额 1jO%\uR/  
amount receivable 应收款额 ?a)Fm8Y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0Ua=&;/2  
analysis 分析 }9
&dY!h +  
ancillary risk 附属风险 nxNHf3   
annual account 周年帐目；周年帐目报表；年度决算；年结 4-I7"pW5  
annual accounting date 年结日期 ".2d{B  
annual allowance 每年免税额；年积金；年度津贴；年津 7O:g;UI#  
annual balance 年度余额 N,l"9>CF  
annual disposable income 每年可动用收入 SlwQ_F"4L  
annual estimates 周年预算 JW)f'r_f  
annual fee 年费 /nn~&OU  
annual general meeting 周年大会 Y6Ux*vhK  
annual growth rate 年增率；每年增长率 Cy)N hgz  
annual long-term supplement 长期个案每年补助金 i<):%[Q)>  
annual pensionable emolument 可供计算退休金的年薪 9M5W4&  
annual report 年报 R_\o`v5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 H \'1.8g/  
annual return 周年报表；周年申报表；每年报税表格 r=~K#:66  
Annual Return Rules 《周年报表规则》 (.X)=  
annual review of consumer prices 每年消费物价回顾 `WnsM;1Y"  
annual roll-forward basis 逐年延展方式 dFA1nn6{  
annual salary 年薪 sN2m?`?"G  
annual statement 年度报表；年度决算表 [ D.%v~j  
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 C!ch !E#  
annuitant 年金受益人 j=Izwt>   
annuity 年金 tP"6H-)X&  
annuity contract 年金合约 %M))Ak4~a  
annuity on human life 人寿年金 ('AAHq/  
antecedent debt 先前的债项 fx>U2  
ante-dated cheque 倒填日期支票 2dcvB]T!  
anticipated expenditure 预期开支 jU* D  
anticipated net profit 预期纯利 ?5/7 @V  
anticipated revenue 预期收入 /sj*@HF=  
anti-inflation measure 反通货膨胀措施 Cs y,3XG  
anti-inflationary stance 反通货膨胀立场 IN.g  
apparent deficit 表面赤字 W)J MV  
apparent financial solvency 表面偿债能力 ?
c+$9  
apparent partner 表面合伙人 3W]gn8  
application for personal assessment 个人入息课税申请书 f*xr0l  
application of fund 资金应用 :0QDV~bs  
application to release as liquidator and to destruct the books of accounts and documents ^;rjs|`K#  
申请免除清盘人职务及毁灭帐簿与文件 CWocb=E  
appointed actuary 委任精算师 3u&,3:  
appointed auditor 委任核数师；委任审计师 e([>sAx!1  
appointed trustee 委任的受托人 B\e*-:pq>  
appointer 委任人 9[;da  
apportioned pro rata 按比例分摊 }WaZ+Mdg\  
apportionment 分配；分摊 9t6c*|60#n  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9x|`XAB  
apportionment formula 分摊方程式 YB<nz<;JR  
apportionment of estate duty 遗产税的分摊 m C`*#[  
appraisal 估价；评估 Y;%LwDC  
appreciable growth 可观增长 )Jdku}Pf  
appreciable impact 显着影响 d~QM@<SV  
appreciable increase 可观增长 w;j<$<4=7  
appreciation 增值；升值 8?Ju\W  
appreciation against other currencies 相对其他货币升值 NkO+)=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m#Z&05^  
appreciation tax 增值税 *YL86R+U  
appropriation 拨款；拨用；拨付 '4<o&b^yQ  
appropriation account 拨款帐目 @c'iT20  
Appropriation Bill 拨款法案 q7f`:P9~  
appropriation-in-aid system 补助拨款办法 ft1#f@b.  
approved assets 核准资产 c)B3g.C4m  
approved basket stock 认可一篮子证券 ,[zSz8R  
approved budget 核准预算 ;Q^>F6+_m  
approved charitable donation 认可慈善捐款 BxjSo^n  
approved charitable institution 认可慈善机构 RL/y7M1j  
approved currency 核准货币；认可货币 >}%#s`3W1_  
approved estimates 核准预算
AvB=/p@]  
approved estimates of expenditure 核准开支预算 `[g$EXX  
approved overseas insurer 核准海外保险人 ES AX}uF  
approved overseas trust company 核准海外信托公司 {sGEopd8]q  
approved pooled investment fund 核准汇集投资基金 ..X_nF  
approved provident fund scheme 认可公积金计划 "YY<T&n  
approved provision 核准拨款 , ?U)mYhI  
approved redeemable share 核准可赎回股份 NsP=l]   
approved regional stock 认可地区性证券 \Ta5c31S+  
approved retirement scheme 认可退休金计划 PJ0~ymE1~G  
approved subordinated loan 核准附属贷款 EJ#I7_  
arbitrage 套戥；套汇；套利 q,O_y<uw  
arbitrageur 套戥者；套汇者 4\u`MR  
arbitrary amount 临时款项 yxHo0U  
arrangement 措施；安排；协定 ,?erAI  
arrears 欠款 ?]$<Ufr  
arrears of pay 欠付薪酬 Qn.dL@W  
arrears of revenue 逾期未收税款；逾期未收的帐项 ZY]$MZf5yo  
articles of association 组织章程；组织细则；组织章程细则 ^4+NPk  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 kN Ll|in@  
ascertainment of profit 确定利润 6QCVi  
"Asia Clear" “亚洲结算系统” (${ #l  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &K[sb%  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 *$BUow/>  
Asian Development Fund [ADF] 亚洲发展基金 _.Hj:nFHz  
Asian dollar bond 亚洲美元债券 `;+x\0@<  
Asian dollar market 亚洲美元市场 kSzap+nB?  
Asian dollar rate 亚洲美元利率 GEF's#YWK  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 j?m(l,YD|*  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 yRyXlZC  
asked price 沽盘；喊价；索价；卖方报价 vj%"x/TP  
assessable income 应评税入息 #e-K It  
assessable loss 应评税亏损 QK[^G6TI  
assessable profit 应评税利润 \}v@!PQl  
assessable value 应评税值 q i yK  
assessed profit 估定利润 O>qlWPht  
assessed value 经评估价值 41<h|WA  
assessment 评税；评定；估价；评税单 z$R&u=J  
assessment number 评税编号；估价编号 ;mQ|+|F6X  
assessment of additional tax 补加税评税 5\C(2naf  
assessment of performance 业绩评估；实绩评价   8sG?|u  
Assessor 评税主任 [0y,K{8t  
asset price bubbles 资产价格泡沫 |ymW0gh7o$  
asset-backed securities 具资产保证的证券 r9WR1&T)  
assets accretion 资产增值 Dg.~"h5mT  
assets and liabilities 资产与负债 :_6o|9J\t  
assets betterment statement 资产递增表；资产改进表 ,"is%O.  
assets lending 实物放款；有抵押贷款 k
C%H E  
assets of the company passing on the death 死者去世时转移的公司资产 wGNEb  
assets pledged as security for liabilities 用作负债抵押的资产 * @]wT'  
assets portfolio 资产投资组合 eN.6l2-  
assets price 资产价格 XYuX+&XW/  
assets quality 资产质素 *6` ^8Y\  
assets realization 资产变现 1>rQ).eT  
assets refinancing arrangement 资产再集资安排 !DFTg4xb  
assets securitization 资产证券化 P"^Yx8L#  
assets situated outside Hong Kong 在香港以外地方的资产 Y4 z  
assets stripping 削减资产；拆卖资产 j0}wv
~\  
assets value 资产值 @I?,!3`jS  
assignee 承让人 '1LN)Yw  
assignment 转让；转让书；转让契 wg%Z  
assignment of interest 权益转让 ^UJIDg7zS  
assignment of letters patent and trade mark 专利证书及商标转让 yO7y`;Q(sF  
assignment of property 物业转让；物业转让书 DdI%TU K,  
assignment right 转让权 W9Azp8)p
]  
assignor 转让人 X-(
( [A  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 81x/bx@L%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >^Wpc  
associate member 附属会员 >W] Wc4\  
associated body corporate 相联法人团体 d9:I.SA)E  
associated company 相联公司；联属公司 9;v3 (U+:  
associated corporation 相联法团 #~nXAs]Q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] y/Y}C.IWp)  
公认会计师公会〔英国〕 \Hrcf+`  
Association of Futures Exchange Brokers 香港期货经纪协会 /)J]ItJlz  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 !9PAfi?  
association of underwriters 承保人组织 :?zq!  
assumption of control 接管 <M1*gz  
assurance 担保；保险；转易；转易书 _lkVT']  
assurance of interest 权益的转易 0SYJ*7lPX  
at 19XX price 按一九ＸＸ年价格计算 2~f*o^%l  
at a discount 按赔价计算；按贴水价格计算；打折扣 KPO w  
at a premium 按溢价计算；按升水价格计算 /kG?I_z  
at call 通知付款；按通知 -c?x5
/@3  
at constant market price 按固定市价计算 N
.q~\sF^  
at constant price 按固定价格计算 #)7`}7N  
at cost 按成本计算 =@M9S  
at current market price 按当时市价计算；按现时市价计算 z3i`O La  
at current price 按当时价格计算；按现时价格计算 Yv]vl6<  
at factor cost 按要素成本计算；按生产要素成本计算 VVch%  
at money-of-the-day price 按付款当日价格计算 BedL `[,  
at or better 按指定或较佳价位〔买卖指令〕 51|s2+GG  
at par 按面值计算；平价 "rLm)$I  
at sight 见票即付 siCi+Y  
at the close 按收市盘 *uRDB9#9,  
at the opening 按开市盘 ##Pzc~xSn  
attestation 见证；见证条款 #M!$CGi (  
at-the-money option 平价期权 ^-PYP:*  
attorney 受权人；受托代表人 "r@#3T$  
attornment 新拥有人承认书 5}hQIO&^%  
attributable profit 可归属利润 {l$)X  
attributable share value 可归属股份价值 A4@z+ebb l  
Auckland Stock Exchange 奥克兰证券交易所 zqdkt `  
auction 拍卖 ty['yV-;a  
auctioneer 拍卖商 h SS9mQ  
audit 审计；核数 =<HekiYM  
Audit Commission 审计署 G`%rnu  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <tbs,lcw;  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 Q" h]p  
audit review 帐目审查 cI8\d 4/py  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;~:Z~8+{c  
audited account 审计帐目；经审计的帐目 + >dC  
audited annual account 经审计的周年帐目 -{OJM|W+  
audited balance sheet 经审计的资产负债表 ,0h{RZKw  
auditor 核数师；核数主任；审计师 ) 6QJZ$  
auditor's certificate 核数师证明书；审计师证明书 jW8ad
{  
auditor's report 核数师报告；审计师报告 8/R$}b><  
Aussie bond 澳元债券 N*Q*>q  
austerity budget 紧缩预算 B">Ko3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 [rcM32  
Australia All Ordinaries Index 澳洲所有普通股票指数 :!Q(v(
M  
Australian Dollar [AUD] 澳元 Pzzzv^+  
Australian Options Market 澳大利亚期权市场 4K:Aqqhds  
Australian Securities Commission 澳洲证券事务监察委员会 Cj~e` VRhk  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 W895@  
Australian Stock Exchange 澳大利亚证券交易所 >Vq07R  
Austrian Schilling [ATS] 奥地利先令 /'DAB**  
authentication 认证；鉴证 4uO88[=  
authority to purchase 委托购买证；委购书 xM<aQf\j  
authorization 认可；核准；授权；授权书 OCdX'HN5Y  
authorization by direction 指示授权 ;U?=YSHk7  
authorization by instruction 指令授权 0AWxU?$A4  
authorization by warrant 令状授权 &?QKWxN  
authorization of unit trust 单位信托的认可 a] c03$fK  
authorized agent 指定代理人 ,/p+#|>C=  
authorized capital 法定资本 Y54yojvV  
authorized clerk 出市员 \Kui`X  
authorized dealer 认可交易商 nnRb  
authorized financial institution 认可财务机构 X{cB%to  
authorized fund 认可基金 [AFR \{  
authorized fund house 获授权的基金公司；认可基金公司 Xmmj.ZUr  
authorized institution 认可机构 x4kQGe(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ]lGkZyUhI  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 NKFeND  
authorized insurer 获授权保险人；获认可承保人 <Af&Q0J  
authorized investment 特准投资项目 ] rqx><!  
authorized person 获授权人 ~P}ng{x4z  
authorized representative 获授权代表 cy6YajOk7  
authorized share capital 法定股本 TW1`{SM  
automated quotation system 自动报价系统 s7}-j2riq  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] m\&99-j:@b  
自动交易系统〔香港期货交易所有限公司〕 KI\bV0$p<  
automatic adjustment mechanism 自动调整机制 |a7Kn/[`,  
automatic adjustment system 自动调整系统 L:&'z:,<  
Automatic Clearing House 自动票据交换所 e`LvHU_0  
automatic exchange rates accumulation system 自动化汇率累集系统 %F150$(D  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 @Zhd/=2[  
automatic teller machine [ATM] 自动柜员机 v\9f 8|K  
autopay 自动转帐 *\:sHVyG(  
available assets 可用资产 a6h+?Q7uF  
available fiscal reserve 现存财政储备 a6:hH@,  
available profit 可用利润 nvQX)Xf  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 vAG|Y'aO@%  
average 平均；平均数；海损 f\$_^dV  
average basic salary 平均基本薪金 cY!P


v  
average consumer expenditure 平均消费开支；一般消费开支 N6BOUU]  
average cost 平均成本 WS4DzuZZ  
average cost of land production 增辟土地平均成本 G,WLca
[  
average daily turnover 平均每日成交额 Lf<urIF  
average daily wage rate 平均每日工资率 j)ln"u0R^B  
average expenditure pattern 平均开支模式 "tJ[M  
average growth rate 平均增长率 @[\zO'|  
average net fixed assets 固定资产平均净值 0R
SzDgX  
average of relatives 相对价格平均数 3e-E/6zH6  
average price 平均价格 }3WP:E
t  
average propensity to consume 平均消费倾向；一般消费倾向 Ht}?=ZzW  
average propensity to save 平均储蓄倾向；一般储蓄倾向 v`Y{.>[H[  
average rate 平均率 Vy/G-IASb  
average revenue 平均收入；平均收益 $mAyM+ ph[  
average stock 平均库存；平均存货 `DG
I|3  
average yearly rent 平均年租 NyC&j`d  
avoidance of double taxation 避免双重课税 TntTR"6aD  
avoidance of tax 避税

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