一些有用的会计术语(也不知道发的地方对不对)A

A: V-_/(xt*  
A share Ａ股；甲类股份 lKEX"KQ!  
abatement of tax 减税；减扣免税额 0HR|aqPo  
ABN AMRO Bank N.V. 荷兰银行 ck+b/.gw`  
above-the-line expenditure 线上项目支出；经常预算支出 qon{ g  
above-the-line receipt 线上项目收入；经常预算收入 L"foL  
ABSA Asia Limited 南非联合亚洲有限公司 C4{\@v}t  
absolute change 绝对数值变更 ISS\uj63M  
absolute expenditure 实际开支 )_8}53C  
absolute guideline figure 绝对准则数字 |=cCv_y  
absolute interest 绝对权益 m1-\qt-yy  
absolute order of discharge 绝对破产解除令 *AH^%!
kVP  
absolute profit margin 绝对利润幅度 &$c5~9p\B  
absolute value 实值；绝对值 7':f_]  
absolutely vested interest 绝对既得权益 +~d1;0l|  
absorbed cost 已吸收成本；已分摊成本 |qlS6Aln  
absorption 吸收；分摊；合并 x=5P+_  
absorption rate 吸收率；摊配率；分摊率 e8WEz 4r_  
ACB Finance Limited 亚洲商业财务有限公司 L}W1*L$;<  
acceptable form of reciprocity 合理的互惠条件 ku9@&W+  
acceptable rate 适当利率；适当汇率 nlzW.OLM  
acceptance agreement 承兑协议 j/9WOIfa  
acceptance for honour 参加承兑 \2Og>{"U  
acceptor 承兑人；接受人；受票人 t<
sNc8x  
acceptor for honour 参加承兑人 3@)obb  
accident insurance 意外保险 e40udLH~x  
Accident Insurance Association of Hong Kong 香港意外保险公会 3Q"F(uE v^  
accident insurance scheme 意外保险计划 .G}k/`a  
accident year basis 意外年度基准 RzS|dGNQE  
accommodation 通融；贷款 bar0{!Y"  
accommodation bill 通融票据；空头票据 5g``30:o  
accommodation party 汇票代发人 7qg<[  
account balance 帐户余额；帐户结余 [5Fd P0  
account book 帐簿 >?5xDbRj  
account collected in advance 预收款项 Sty!atEWT  
account current book 往来帐簿 jJ aV  
account of after-acquired property 事后取得的财产报告 *bA+]&dj\  
account of defaulter 拖欠帐目 u#+RUtM  
account payable 应付帐款 gg-};0P-  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?MC(}dF0  
account receivable 应收帐款 h2wN<dJCM  
account receivable report 应收帐款报表 JI"/N`-?;b  
account statement 结单；帐单；会计财务报表 r<*O  
account title 帐户名称；会计科目 l"J*
)P
 
accountant's report 会计师报告 {l2N&  
Accountant's Report Rules 会计师报告规则 f=ac I|w  
accounting and auditing procedure 会计与审计程序；会计与核数程序 hH%,!tSx  
Accounting Arrangements 《会计安排》 -J,Q;tj  
accounting basis 会计基础 B0oxCc/'sZ  
accounting by Official Receiver 破产管理署署长呈交的帐目 $PSY:Zz  
Accounting Circular 《会计通告》 Q.,DZp   
accounting class 会计类别 (0i'Nb"  
accounting date 记帐日期；会计结算日期 n%/i:Whs  
accounting for money 款项核算 ImIqD&a-h  
Accounting Officer 会计主任 1^C|k(t  
accounting period 会计报告期；会计期 {-@~Q.&}v  
accounting policy 会计政策；会计方针 NZLXN  
accounting practice 会计惯例 Ly9Q}dL  
accounting principle 会计准则 3Y z]8`C  
accounting record 会计记录 5W+{U8\  
accounting report 会计报告 :l+_ja&o  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 z
%V*K  
Accounting Society of China 中国会计学会 DVI7]+=nV  
accounting statement 会计报表 ITyzs4"VV  
accounting system 会计制度；会计系统 XHsd-  
accounting transaction 会计事项；帐务交易 v&fGCD\R  
accounting treatment 会计处理 pOm@b`S%  
accounting year 会计年度 W h| L  
accretion 增值；添加 7*i}km  
accrual 应计项目；应累算数目 !@u&{"{`  
accrual basis 应计制；权责发生制 \a\= gn   
accrual basis accounting 应计制会计；权责发生制会计 JO2xT#V  
accrue 应累算；应计 ->\N_|_  
accrued benefit 应累算利益 Ap%O~w
A'  
accrued charges 应计费用 fk>l{W}e)  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z>F@nTzb>  
accrued expenses 应累算费用 k6@b|  
accrued interest payable 应付利息；应计未付利息 J58#$NC `'  
accrued interest receivable 应收利息；应计未收利息 @\)fzubu  
accrued right 累算权益 9e~WK720=  
accruing profit 应累算的利润 R<_?W#$j
 
accumulated fiscal reserve 累积财政储备 M>T[!*nTj
 
accumulated profit 累积利润；滚存溢利 :BZMnCfA  
accumulated reserve 累积储备 R2w`Y5#`  
accumulation of surplus income 累积收益盈余 &5u BNpH  
acquired assets 既得资产 iZQ\ m0Zc  
acquisition 收购；购置；取得 mDfwn7f  
acquisition cost 购置成本 ~%s}S  
acquisition expenses 购置费用 i\Yl  
acquisition of 100% interest 收购全部股权 {I{3(M#"  
acquisition of control 取得控制权 d$K=c1  
acquisition of fixed assets 购置固定资产 zmI5"K"
'F  
acquisition of shell “买壳” XA1f' Kk  
acquisition price 收购价 vM`7s
[oAK  
act of God 天灾 JSgpb?(  
acting partner 执事合伙人
0Uw ^FcW  
active market 买卖活跃的市场；交投畅旺的市场；旺市 WSLy}@`Vx  
active partner 积极参与的合伙人 5`~mqqR5  
active trading 交投活跃 [ ?iqqG.  
actual circulation 实际流通 ^av6HFQ  
actual cost 实际成本 G>%AZr{M  
actual expenditure 实际开支；实际支出 ?*H9-2W@  
actual income 实际入息；实际收入；实际收益 3B{[%#vO  
actual market 现货市场 ?,07;>&  
actual price 现货价；实际价格 ]#zZWg zv  
actual profit 实际利润 ;i\C]*  
actual quotation 实盘；实际价位；实际报价 F$Q04Qw  
actual year basis 按实际年度计算 5Z{_m;I.  
actuals 实货 4T`&Sl  
actuarial investigation 精算调查 B'}"AC"  
actuarial principle 精算原则 +8AvTSgX%  
actuarial report 精算师报告 \D?:J3H*]  
Actuarial Society of Hong Kong 香港精算学会 ~*}$>@f{[X  
actuarial valuation 精算师估值 WPo:^BD   
actuary 精算师 \iru7'S  
ad referendum agreement 暂定协议；有待覆核的协定 /^:2<y8Ha  
ad valorem duty 从价税；按值征税 +tt9R_S  
ad valorem duty system 从价税制 zAs&%OjG  
ad valorem fee 从价费 A59gIp*>  
ad valorem tariff 从价关税 MzzKJ;wbC6  
additional allowance 额外免税额 ^e%}[q[>|  
additional amount for unexpired risk 未过期风险的额外款额 p@ygne4  
additional assessable profit 补加应评税利润 r`6:Q&&  
additional assessment 补加评税 5&!'^!  
additional commitment 额外承担 XP-C  
additional commitment vote 额外承担拨款 |]W2EV ,b  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 hj!+HHYSk  
additional dependent parent allowance 供养父母额外免税额 b5pMq$UVL  
additional provision 额外拨款 ~Ky4+\6o>  
additional stamp duty 附加印花税 J8<J8x4  
additional tax 补加税罚款；补加税款 {%b }Z2  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 C\Vg{&'  
adjudged bankrupt 被裁定破产 6|!NLwa  
adjudicated bankrupt 裁定破产人 cin2>3Z$  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |g-b8+.=]  
adjudication of bankruptcy 裁定破产；宣告破产 \Q&,ISO\  
adjudication of insolvency 裁定无力偿还债务 %8mm Hh  
adjusted actual 经调整的实数；调整后的实数 VWi2(@R^  
adjusted current assets 经调整的流动资产；调整后的流动资产 !tNd\}@  
adjusted figure 经调整的数字；调整后的数额 T3N"CUk  
adjusted liabilities 经调整的负债；调整后的负债 ONX8}Ob~  
adjusted loss 经调整的亏损；调整后的亏损 +e P.s_t  
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 W7=V{}b+  
adjusted profit 经调整的利润；调整后的利润 2YOKM#N]  
adjusted surplus 经调整的盈余额；调整后的盈余额 s_ bR]G  
adjusted value 经调整的价值；调整后的价值 DlTR|
(AL  
adjustment 调整；修订；理算〔保险〕 w?LrJ37u  
adjustment centre 调剂中心 |`O7nOM  
adjustment lag 调整过程的时间差距；调整时差 `rb>K  
adjustment mechanism 调整机制 4(cJ^]wb^  
adjustment of loss 亏损调整 g"hJ{{<  
adjustment process 调整过程；调整程序 vl:J40Kfn  
adjustment range 调整幅度 'bu)M1OLi  
administered exchange rate 受管制汇率 >t  <pFh  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 OP! R[27>  
administration expenses 行政费用 t'1Y@e  
administration fee 手续费；行政费 YF[f
Z  
administration in bankruptcy 破产管理 +(?>-3_z  
administration order 遗产管理令 U \oy8FZ  
administrator 管理人；遗产管理人 kV&9`c+  
administrator of the estate 遗产管理人 !HK^AwNY  
admission of debt 债项承认书 u[oUCTY  
admission of proof 接纳债权证明 |<qs  
advance 放贷款项；垫付款项；预支款项；预付款项 +dW|^I{H}  
advance account 暂支帐目；预付款帐户 "y;bsZBd"  
advance compensation 预付补偿金 UMMB0(0D  
advance from shareholder 股东垫款 `bG7"o`  
advance pending reimbursement 预支以待日后付还 9$1)k;ChP/  
advanced economy 先进经济体系 9em*r9
-  
advancement 预付；预付财产 |/`%3'4H  
advances warrant 垫款令 ,EpH4*e  
advancing 贷出 A??@AP[7M  
adverse balance 逆差 4n0xE[-  
adverse exchange 逆汇 /)>
S<X  
advertisement addressed to shareholders 在报章刊登的致股东通告 <l,o&p,>|c  
advice for collection 托收通知书 u0o'
K9.r  
advice of drawing 提款通知书；汇票通知书 NwlU%{7W6  
advice of payment 付款通知 xJwG=$o  
Advisory Committee [Securities and Futures Commission] K'5'}Lb5k  
谘询委员会〔证券及期货事务监察委员会〕 },@^0UH4c  
Advisory Committee on Diversification 经济多元化谘询委员会 Ykqyk')wm  
affidavit 誓章；遗产申报誓章 7 sFz?`-  
affidavit of no receipt 述明无收款的誓章 b-^p1{A0zW  
affiliate 联号；联营公司；附属公司 kkCZNQ~I  
affiliated company 附属公司；联号；联营公司 Y&.UIosWb  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {b)~V3rsY  
affordability 负担能力 )2e#HBnH  
African Development Bank [AfDB] 非洲开发银行 rN/|(@  
after-acquired property 事后取得的财产 :a
AEJ  
after-hours dealing 市后交易 n,'OiVl[  
after-tax profit 税后盈利；税后利润；税后溢利 h9s >LY  
agency agreement 代理协议 &1|?BZv  
agency expenses 代理机构的开支 K>/%X!RW  
agency fee 代理费 "3CJUr:Q  
Agency Law 《代理法》 (bp9Pjw  
agent 代理人；承销人 /t%u"dP"T~  
agent of company 公司代理人 O9M{  ).  
agent's fee 代理人费；经纪费
+A8j@d#:  
aggregate 总计；总数；总体数字 MGpt}|t-  
aggregate amount 总款额；总额 _BM4>r?\  
aggregate assets and liabilities 总体资产与负债 f3MRD4+-  
aggregate at constant price 按固定价格计算的总体数字 BJ}D%nm}  
aggregate demand 总需求 P9Q~r<7n  
aggregate gross position 总持仓量  .)tSg  
aggregate limit 总限额 XMIbUbUk-  
aggregate of salaries tax 合计薪俸税 f9u^R=Ff[  
aggregate performance 总体表现；总体业绩 hT g<*  
aggregate supply 总体供应 `#P$ ]:  
aggregate surplus 总盈余 -~{c u47_  
aggregate total 整体总额 'tgKe!-@  
aggregate value 总值；合计价值 lSwcL  
aggregated basis 合计基准 _
fk#<  
aggregated net chargeable income 合计应课税入息实额 &53]sFZ  
aggregation 合并计算；合计；总和 3VO2,PCZ  
aggregation of incomes of husband and wife 夫妇入息合并计算 G6 0S|d  
aggregation of property 财产的总和 YwEpy(}hJm  
agio 差价；贴水 %ysZ5:X  
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》 CY:d`4  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~uWOdm-"[  
《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》 [Nm4sI11  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =8Jfgq9E  
《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》 1c4/}3*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment k%c{ETdE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 dUrElXbXd  
agreement for a settlement 授产协议 {7hLsK[])  
agreement for assignment 转让协议 BR`ygrfe  
agreement for sale 售卖协议；买卖协议 df}r% i  
agreement for sale and purchase 买卖协议 <W8t|jt  
agreement for the payment of interest 支付利息协议 4*n#yVb/  
agreement for the repayment of money 还款协议 +n0r0:z0  
agreement of reinsurance 再保险协议 '@|_OmcY  
Agricultural Bank of China 中国农业银行 1$/MrPT(b  
air passenger departure tax 飞机乘客离境税 &F *'B|n  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 zET^T5>:  
airport tax 机场税 B(g_Gm<  
alcohol duty 酒精税 t_z>Cl^u  
alienation 让与；让渡；转让 %M F;`;1  
alimony 生活费；赡养费 f5*k7fg  
All Ordinaries Index [AOI] 所有普通股指数 4S"\~><  
all risks 全险；综合险 \W5O&G-C  
All Sales Record for Stock Market 《股票市场成交报告》 `3H4Ajzcc  
Allied Capital Resources Limited 新联财务有限公司 } p FQRSOZ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 {6
;9b-a]  
allocation letter 拨款信件 Ks^6.)  
allocation of fund 分配款项；预留款项 Y_&g="`Q  
allocation of profit 利润分配；溢利分配 !l?.5Pm])  
allocation warrant 拨款令 F_iXd/  
allotment 分配；配股 -&x2&WE'  
allotment notice 股份配售通知；配股通知 GE;e]Jkjn  
allotment of shares 股份分配 rEhX/(n#  
allowable 可获宽免；免税的 Xazo9J  
allowable business loss 可扣除的营业亏损 \J..*,'  
allowable expenses 可扣税的支出 9_s6l  
allowance 免税额；津贴；备抵；准备金 :o-,SrORM  
allowance for debts 债项的免税额 E:sz$\Ht)  
allowance for depreciation by wear and tear 耗损折旧免税额 J?@DGp+t  
allowance for funeral expenses 殡殓费的免税额 O4\Z!R60g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U@ ?LP  
allowance for repairs and outgoings 修葺及支出方面的免税额 $EZN1\  
allowance to debtor 给债务人的津贴 _ n
A p6i  
alteration of capital 资本更改 $n^MD_1!  
alternate trustee 候补受托人 @bM2{Rh:  
amalgamation 合并 o+`6LKg;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 l&4,v  
ambit of charges 征税范围；收费范围 ?_x q-  
amended valuation 经修订的估值 s^0/"j|7  
American Commodities Exchange 美国商品交易所 qf@q]wtar  
American Express Bank Limited 美国运通银行 [Aj Q#;#Q  
American Stock Exchange 美国证券交易所 jUv!9Y}F  
amortization 摊销 Ee)[\Qjn  
amount due from banks 存放银行同业的款项 =L%DX#8  
amount due from banks abroad 存放海外银行同业的款项 kIw`P[  
amount due from holding companies 控股公司欠款 )[H{yQ  
amount due from local banks 存放本港银行同业的款项 OaJB=J%  
amount due to banks 银行同业的存款 'j^xbikr  
amount due to banks abroad 海外银行同业的存款 ]V %.I_  
amount due to holding companies 控股公司存款 WARb"8Kg  
amount due to local banks 本港银行同业的存款 \P} p5k[  
amount due to outport banks 外埠银行同业的存款 3&u_A?;  
amount for note issue 发行纸币的款额 _{t9 x\=  
amount of bond 担保契据的款额 M` q?Fk  
amount of consideration 代价款额 UDhG :  
amount of contribution 供款数额 =9oPowq  
amount of indebtedness 负债款额 I}e3zf>  
amount of principal of the loan 贷款本金额 p.ANVA@:  
amount of rates chargeable 应征差饷数额 !CXt*/~  
amount of share capital 股本额 9TF f8'?d  
amount of sums assured 承保款额 _J
wq`]Z  
amount of variation 变动幅度 T2}FYVj?!g  
amount of vote 拨款数额 S6}@I ,Q  
amount payable 应付款额 u p.Q>
28r  
amount receivable 应收款额 l Z#o+d2Y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /V3=KY`_J  
analysis 分析 0TfS=scT  
ancillary risk 附属风险 5MFxo63  
annual account 周年帐目；周年帐目报表；年度决算；年结 ,jXM3?>B  
annual accounting date 年结日期 xe7O/',pa=  
annual allowance 每年免税额；年积金；年度津贴；年津 I1[g&9,  
annual balance 年度余额 X;<BzA!H  
annual disposable income 每年可动用收入 ?9l [y  
annual estimates 周年预算 $0bjKy  
annual fee 年费 rl9.]~  
annual general meeting 周年大会 ?$f)&O  
annual growth rate 年增率；每年增长率 R@Gq)P9?  
annual long-term supplement 长期个案每年补助金 &] \X]p  
annual pensionable emolument 可供计算退休金的年薪 u0P)7~%  
annual report 年报 .sQ=;w/ZA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [M.f-x:  
annual return 周年报表；周年申报表；每年报税表格 k>t)g-,2  
Annual Return Rules 《周年报表规则》 qo<&J f  
annual review of consumer prices 每年消费物价回顾 )o\jJrVDf  
annual roll-forward basis 逐年延展方式 'V8N  
annual salary 年薪 +?p.?I  
annual statement 年度报表；年度决算表 >iS`pb  
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 Yvn\xph3  
annuitant 年金受益人 +C1QY'
>I  
annuity 年金 {]"]uT#  
annuity contract 年金合约 {Fzs@,|W.  
annuity on human life 人寿年金 f;}EhG'  
antecedent debt 先前的债项 C3G)'
\yL  
ante-dated cheque 倒填日期支票 .{;Y'Zc14S  
anticipated expenditure 预期开支 ix#epuN  
anticipated net profit 预期纯利 nXjP
x@  
anticipated revenue 预期收入 gN)c  
anti-inflation measure 反通货膨胀措施 ?<G]&EK~~]  
anti-inflationary stance 反通货膨胀立场 e/->_T(I  
apparent deficit 表面赤字 :>p8zG  
apparent financial solvency 表面偿债能力 h3T9"w[  
apparent partner 表面合伙人 9f\/\L  
application for personal assessment 个人入息课税申请书 \rVQQ|l   
application of fund 资金应用 7' S@3
 
application to release as liquidator and to destruct the books of accounts and documents =)hVn  
申请免除清盘人职务及毁灭帐簿与文件 3!5U
r&  
appointed actuary 委任精算师 O?<&+(uMTT  
appointed auditor 委任核数师；委任审计师 ]7;\E\o  
appointed trustee 委任的受托人 j5 g# 
M  
appointer 委任人 9;?UvOI;  
apportioned pro rata 按比例分摊 k</%YKk  
apportionment 分配；分摊 C>[Uvc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _|"Y]:j_  
apportionment formula 分摊方程式 -l%J/:  
apportionment of estate duty 遗产税的分摊 C&++VRnm  
appraisal 估价；评估 ~rjTF!  
appreciable growth 可观增长 5OoN!TEM  
appreciable impact 显着影响 u_7~TE3W  
appreciable increase 可观增长 *>VVt8*Et  
appreciation 增值；升值 _ Ro!"YVX  
appreciation against other currencies 相对其他货币升值 ~4?9a(>3  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 V138d?Mm  
appreciation tax 增值税 Z3!f^vAi&  
appropriation 拨款；拨用；拨付 O@?kT;B  
appropriation account 拨款帐目 e@{i  
Appropriation Bill 拨款法案 Isx#9C  
appropriation-in-aid system 补助拨款办法 191&_*Xb  
approved assets 核准资产 RxMH!^  
approved basket stock 认可一篮子证券 ORu2V#
Z[  
approved budget 核准预算 \6;=$f/?t  
approved charitable donation 认可慈善捐款 4mn&4e  
approved charitable institution 认可慈善机构 y>*xVK{D  
approved currency 核准货币；认可货币 6\
61~u~  
approved estimates 核准预算 I|# 5NE6  
approved estimates of expenditure 核准开支预算 lY*[tmz)  
approved overseas insurer 核准海外保险人 UX]L;kI  
approved overseas trust company 核准海外信托公司 +:3*  
approved pooled investment fund 核准汇集投资基金 gIA@l`
"  
approved provident fund scheme 认可公积金计划 sBV4)xM  
approved provision 核准拨款 w&xDOyW]  
approved redeemable share 核准可赎回股份 O$IjNx  
approved regional stock 认可地区性证券 3BpZX`l*p  
approved retirement scheme 认可退休金计划 D~
o$GW%  
approved subordinated loan 核准附属贷款 yjJ5P`j]  
arbitrage 套戥；套汇；套利 /O]t R  
arbitrageur 套戥者；套汇者 D5~n/.B"  
arbitrary amount 临时款项 pH`44KAuM  
arrangement 措施；安排；协定 p _d:eZ  
arrears 欠款 KRjV}\}  
arrears of pay 欠付薪酬 4e;QiTj  
arrears of revenue 逾期未收税款；逾期未收的帐项 7<H |QL&  
articles of association 组织章程；组织细则；组织章程细则 LHJ":^  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~Y.tz`2D  
ascertainment of profit 确定利润 o!Rd ^  
"Asia Clear" “亚洲结算系统” 'Wa,OFd\8  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 i|1^+;  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 r=c<--_@  
Asian Development Fund [ADF] 亚洲发展基金 |AC1\)2tT  
Asian dollar bond 亚洲美元债券 '_b.\_s-d  
Asian dollar market 亚洲美元市场 A{B/lX)  
Asian dollar rate 亚洲美元利率 k
i>~H!zB  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 #2iD'>bQ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 wp7!>%s{  
asked price 沽盘；喊价；索价；卖方报价 |a{Q0:  
assessable income 应评税入息 )/t?!T.[  
assessable loss 应评税亏损 C;(t/zh  
assessable profit 应评税利润 42L @w  
assessable value 应评税值 lDmtQk-SN  
assessed profit 估定利润 fu$
R7  
assessed value 经评估价值 M@
W[Bz  
assessment 评税；评定；估价；评税单 _w*}\~`=^  
assessment number 评税编号；估价编号 O0>A+o[1F  
assessment of additional tax 补加税评税 xAggn  
assessment of performance 业绩评估；实绩评价 @]bPVG?d  
Assessor 评税主任 2S' {!A  
asset price bubbles 资产价格泡沫 _j_x1.l  
asset-backed securities 具资产保证的证券 'H7x L  
assets accretion 资产增值 d,$d~alY  
assets and liabilities 资产与负债 ,.gQ^^+=  
assets betterment statement 资产递增表；资产改进表 !z{-?o/  
assets lending 实物放款；有抵押贷款 z4E|Ai  
assets of the company passing on the death 死者去世时转移的公司资产 id?h>g  
assets pledged as security for liabilities 用作负债抵押的资产 xooY'El*#  
assets portfolio 资产投资组合 4~U'TE @  
assets price 资产价格 jmg!Ml  
assets quality 资产质素 Mc!Xf[  
assets realization 资产变现 ^T~gEv  
assets refinancing arrangement 资产再集资安排 FYS/##r  
assets securitization 资产证券化 upvS|KUil  
assets situated outside Hong Kong 在香港以外地方的资产 -R>}u'EG>  
assets stripping 削减资产；拆卖资产 vy,&N^P  
assets value 资产值 $)H@|<K  
assignee 承让人 ,YhdY6  
assignment 转让；转让书；转让契 Cye$H9 2  
assignment of interest 权益转让 ={?vAb:  
assignment of letters patent and trade mark 专利证书及商标转让 7H>@iI"?  
assignment of property 物业转让；物业转让书 n[YEOkiG  
assignment right 转让权 yz2Ci0Dwy  
assignor 转让人 :iR \%  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 !gnj]k&/c  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 o->\vlbD  
associate member 附属会员 $Ci0I+5w  
associated body corporate 相联法人团体 X,8<oX1r  
associated company 相联公司；联属公司 TPhTaKCio  
associated corporation 相联法团 _
 pO`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] H'F6$ypoS  
公认会计师公会〔英国〕 >%E([:$A  
Association of Futures Exchange Brokers 香港期货经纪协会 m0{!hF[^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ) _ I,KEe  
association of underwriters 承保人组织 ! Q<>3xZ  
assumption of control 接管 "7>>I D  
assurance 担保；保险；转易；转易书 7=]i~7uy  
assurance of interest 权益的转易 q.2(OP>(  
at 19XX price 按一九ＸＸ年价格计算 wM[~2C=vx  
at a discount 按赔价计算；按贴水价格计算；打折扣 bxK(9.  
at a premium 按溢价计算；按升水价格计算 E+C5 h ;p&  
at call 通知付款；按通知 i@NqC;~;  
at constant market price 按固定市价计算 _tr<}PnZ  
at constant price 按固定价格计算 ~ d^<_R  
at cost 按成本计算 ;6 +}z~  
at current market price 按当时市价计算；按现时市价计算 .Wi{lt  
at current price 按当时价格计算；按现时价格计算 a^5^gId5l!  
at factor cost 按要素成本计算；按生产要素成本计算 {G*A.$-d  
at money-of-the-day price 按付款当日价格计算 ceGa([#!\_  
at or better 按指定或较佳价位〔买卖指令〕 e4FM} z[  
at par 按面值计算；平价 1y^K/.5-  
at sight 见票即付 #y|V|nd
 
at the close 按收市盘 ?[x49Ux,P  
at the opening 按开市盘 rw
)kAe31  
attestation 见证；见证条款 0ult7s}  
at-the-money option 平价期权 /J)l
/oI  
attorney 受权人；受托代表人 Jw~( G9G  
attornment 新拥有人承认书 ``ekR6[8c  
attributable profit 可归属利润 i*R,QN)  
attributable share value 可归属股份价值 80M;4nH^5  
Auckland Stock Exchange 奥克兰证券交易所 R_sC!
-  
auction 拍卖 2wqk,c[]  
auctioneer 拍卖商 8vk..!7n}  
audit 审计；核数 ^[Cv
26  
Audit Commission 审计署 w<9>Q1(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 5BR5X\f0  
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〕 juBw5U<  
audit review 帐目审查 ;d$qc<2uA  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Da$r`  
audited account 审计帐目；经审计的帐目 QCPID:  
audited annual account 经审计的周年帐目 >s3gqSDR  
audited balance sheet 经审计的资产负债表 9t@:4O  
auditor 核数师；核数主任；审计师 ~](fFa{  
auditor's certificate 核数师证明书；审计师证明书 OPBt$Ki  
auditor's report 核数师报告；审计师报告 UueD
(T;p  
Aussie bond 澳元债券 z=&z_}M8  
austerity budget 紧缩预算 \RQ='/H*  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }Vu\(~  
Australia All Ordinaries Index 澳洲所有普通股票指数 (SVWdgb  
Australian Dollar [AUD] 澳元 -oz`"&%  
Australian Options Market 澳大利亚期权市场 ^BZkHAp  
Australian Securities Commission 澳洲证券事务监察委员会 bU 63X={  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 0^'
B3$>  
Australian Stock Exchange 澳大利亚证券交易所 m\/(w_/?  
Austrian Schilling [ATS] 奥地利先令 vFrt|JC_{  
authentication 认证；鉴证 acd:r%y  
authority to purchase 委托购买证；委购书 1r r@  
authorization 认可；核准；授权；授权书 mmw^{MK!  
authorization by direction 指示授权 PCc|}*b  
authorization by instruction 指令授权 =G~~?>=@2  
authorization by warrant 令状授权 !A8^Xmz"  
authorization of unit trust 单位信托的认可 -G &_^"=R  
authorized agent 指定代理人 =\)IaZ  
authorized capital 法定资本 /W#O +  
authorized clerk 出市员 6)\dBOz  
authorized dealer 认可交易商 "HM{b?N  
authorized financial institution 认可财务机构 }W)=@t  
authorized fund 认可基金 Q Z8QQ`*S  
authorized fund house 获授权的基金公司；认可基金公司 6)]f6p&e  
authorized institution 认可机构 f]~c)P Cs  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }wSi~^*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 h!&sNzX  
authorized insurer 获授权保险人；获认可承保人 PU9`
<3z5  
authorized investment 特准投资项目 <I;*[;AK  
authorized person 获授权人 U3vEdw<lV  
authorized representative 获授权代表 YEjY8]t  
authorized share capital 法定股本 z1 i &Ge  
automated quotation system 自动报价系统 (B>Zaro#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0@1:M  
自动交易系统〔香港期货交易所有限公司〕 ZA#y)z8!E  
automatic adjustment mechanism 自动调整机制 cd;NpN  
automatic adjustment system 自动调整系统 5TBI<K  
Automatic Clearing House 自动票据交换所 :&'{mJW*{t  
automatic exchange rates accumulation system 自动化汇率累集系统 u"$a>S_  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0BkV/v1Uc  
automatic teller machine [ATM] 自动柜员机 r0m)j  
autopay 自动转帐 5CJZw3q  
available assets 可用资产 p@
&R0>6j  
available fiscal reserve 现存财政储备 BX;5wKfA  
available profit 可用利润 ?3sT"r_d@  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 MWuXI1  
average 平均；平均数；海损 Y ?]G}5  
average basic salary 平均基本薪金 F>|9 52  
average consumer expenditure 平均消费开支；一般消费开支 "C%!8`K{a*  
average cost 平均成本 D1,O:+[;.  
average cost of land production 增辟土地平均成本  Kn+=lCk  
average daily turnover 平均每日成交额 b`cYpcs  
average daily wage rate 平均每日工资率 |pZo2F!.  
average expenditure pattern 平均开支模式 Mj0Cat=  
average growth rate 平均增长率 p}]q d4j  
average net fixed assets 固定资产平均净值 >',y  
average of relatives 相对价格平均数 ;kaHN;4?  
average price 平均价格 {7Cx#Ewd  
average propensity to consume 平均消费倾向；一般消费倾向 #_Ea[q7v  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ^o<:;{  
average rate 平均率 SA6hbcYk  
average revenue 平均收入；平均收益 .")b?#K  
average stock 平均库存；平均存货 PB~_I=  
average yearly rent 平均年租 /L) 9tt.  
avoidance of double taxation 避免双重课税 MQcE6)  
avoidance of tax 避税

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