一些有用的会计术语(也不知道发的地方对不对)A

A: 
F(Iq8DV  
A share Ａ股；甲类股份 b!Z-HL6  
abatement of tax 减税；减扣免税额 JQ.w6aE  
ABN AMRO Bank N.V. 荷兰银行 QX j4cg  
above-the-line expenditure 线上项目支出；经常预算支出 w$5#jJX\  
above-the-line receipt 线上项目收入；经常预算收入 3d|n\!1r  
ABSA Asia Limited 南非联合亚洲有限公司 :. ja~Q  
absolute change 绝对数值变更 w;p!~o &  
absolute expenditure 实际开支 0au\X$)Q  
absolute guideline figure 绝对准则数字 cp7Rpqg  
absolute interest 绝对权益 4uG:*0{Yx  
absolute order of discharge 绝对破产解除令 Nn;p1n dN  
absolute profit margin 绝对利润幅度 'cx&:s  
absolute value 实值；绝对值 g5*Zg_G/  
absolutely vested interest 绝对既得权益 M4:}`p=  
absorbed cost 已吸收成本；已分摊成本 V=,VOw4  
absorption 吸收；分摊；合并 ,3`RM$  
absorption rate 吸收率；摊配率；分摊率 $zvqjT:>  
ACB Finance Limited 亚洲商业财务有限公司 <U ?_-0  
acceptable form of reciprocity 合理的互惠条件 ZiS<vWa3R  
acceptable rate 适当利率；适当汇率 TZ,kmk#
 
acceptance agreement 承兑协议 szy^kj^2  
acceptance for honour 参加承兑 9"YOj_z  
acceptor 承兑人；接受人；受票人 S%7^7MSqA  
acceptor for honour 参加承兑人
BiUOjQC#  
accident insurance 意外保险 .v3~2r*&  
Accident Insurance Association of Hong Kong 香港意外保险公会 naT;K0T=  
accident insurance scheme 意外保险计划 . !|3a  
accident year basis 意外年度基准 ,\BGxGNAmV  
accommodation 通融；贷款 XfXqq[\N  
accommodation bill 通融票据；空头票据 pU|SUM  
accommodation party 汇票代发人 l}$Pv?T,2  
account balance 帐户余额；帐户结余 /J"U`/ {4  
account book 帐簿 Ox` +Z0)a  
account collected in advance 预收款项 `E),G;I  
account current book 往来帐簿 .D`""up|{  
account of after-acquired property 事后取得的财产报告 G3&l|@5  
account of defaulter 拖欠帐目 P'4j
z&4  
account payable 应付帐款 mqg[2VT
RP  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +h$)l/>:  
account receivable 应收帐款 J\@yP  
account receivable report 应收帐款报表 2Rp5 E^s  
account statement 结单；帐单；会计财务报表 |lijnfp  
account title 帐户名称；会计科目 t9zF WdW  
accountant's report 会计师报告 j'V# =vH  
Accountant's Report Rules 会计师报告规则 iJza zQ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Z~VS
Wrw3  
Accounting Arrangements 《会计安排》 gt
1W_C\  
accounting basis 会计基础 + W ? /A]  
accounting by Official Receiver 破产管理署署长呈交的帐目 fr1/9E;  
Accounting Circular 《会计通告》 >~kSe=Hsb4  
accounting class 会计类别 dX0"h5v1  
accounting date 记帐日期；会计结算日期 X=<-rFW  
accounting for money 款项核算 xYJ|G=h&A  
Accounting Officer 会计主任 os]P6TFFX?  
accounting period 会计报告期；会计期 ]KS|r+  
accounting policy 会计政策；会计方针 i$Q$y hT{  
accounting practice 会计惯例 2U-F}Z  
accounting principle 会计准则 { L(Q|bB  
accounting record 会计记录 Q_bF^4gt  
accounting report 会计报告 +
a%Vp!y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 RQZ|:SvV  
Accounting Society of China 中国会计学会 M8 E8r  
accounting statement 会计报表 ?2b*FQe  
accounting system 会计制度；会计系统 HY,+;tf2r  
accounting transaction 会计事项；帐务交易 Q-X<zn  
accounting treatment 会计处理 S1<mO-  
accounting year 会计年度 c8cV{}7Kb  
accretion 增值；添加 +@Oo)#V|.  
accrual 应计项目；应累算数目 fXPD^}?Ux4  
accrual basis 应计制；权责发生制 a_UVb'z  
accrual basis accounting 应计制会计；权责发生制会计 k:Iz>3O3]  
accrue 应累算；应计 S0_#h)  
accrued benefit 应累算利益 abq$OI  
accrued charges 应计费用 \#.@*?fk  
accrued cumulative preference share dividend 应累算的累积优先股股息 $ePBw~yu  
accrued expenses 应累算费用 (Z YGfX  
accrued interest payable 应付利息；应计未付利息 H}OOkzwrA  
accrued interest receivable 应收利息；应计未收利息 5Mfs)a4j.  
accrued right 累算权益 0k?ph$  
accruing profit 应累算的利润 QPf#y7_@u  
accumulated fiscal reserve 累积财政储备 vpy_piG|  
accumulated profit 累积利润；滚存溢利 gxX0$\8o7  
accumulated reserve 累积储备 R0R
 Xw  
accumulation of surplus income 累积收益盈余 w !N;Y0  
acquired assets 既得资产 Xj/U~  
acquisition 收购；购置；取得 +`_I!  
acquisition cost 购置成本 f&w8o5=|I  
acquisition expenses 购置费用 qYHAXc}$  
acquisition of 100% interest 收购全部股权 ^rI<}cfR  
acquisition of control 取得控制权 JCu3,O!q  
acquisition of fixed assets 购置固定资产 zW`$T88~  
acquisition of shell “买壳” YEZd8Y  
acquisition price 收购价 v(vLk\K7  
act of God 天灾 *TpzX y  
acting partner 执事合伙人 gHLBtl/  
active market 买卖活跃的市场；交投畅旺的市场；旺市 vV.TK_y  
active partner 积极参与的合伙人 >g%^hjJ  
active trading 交投活跃 u.wm;eK[  
actual circulation 实际流通 c$)Y$@D  
actual cost 实际成本 nDh]: t=  
actual expenditure 实际开支；实际支出 x(/KHpSWK  
actual income 实际入息；实际收入；实际收益 h)EH
aaf  
actual market 现货市场 sE4=2p`x  
actual price 现货价；实际价格 HSk gS  
actual profit 实际利润 ,O@xv
 
actual quotation 实盘；实际价位；实际报价 AnV\{A^  
actual year basis 按实际年度计算 h 7
feZ_  
actuals 实货 Z&hzsJK{m$  
actuarial investigation 精算调查 V0Cz!YM_3  
actuarial principle 精算原则 bwjjwu&  
actuarial report 精算师报告 3@ a  
Actuarial Society of Hong Kong 香港精算学会 3Zm'09A-.  
actuarial valuation 精算师估值 -_bHLoI  
actuary 精算师 6~KtT{MYQ  
ad referendum agreement 暂定协议；有待覆核的协定 Ex'6 WN~kD  
ad valorem duty 从价税；按值征税 %[:\ZwT,-  
ad valorem duty system 从价税制 v$R+5_@[l  
ad valorem fee 从价费 FhZ^/= As  
ad valorem tariff 从价关税 as1ZLfN.  
additional allowance 额外免税额 (nk)'ur.  
additional amount for unexpired risk 未过期风险的额外款额 D|W^PR:@h  
additional assessable profit 补加应评税利润 o
T7
=  
additional assessment 补加评税 $2uZdl8Rvj  
additional commitment 额外承担  >:whNp  
additional commitment vote 额外承担拨款 $MF U9<O  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )$#]h
]ac  
additional dependent parent allowance 供养父母额外免税额 HH>"J/;c,  
additional provision 额外拨款 cTO\
Vhg  
additional stamp duty 附加印花税 rO]7g  
additional tax 补加税罚款；补加税款 ;-=Q6Ms8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 vc.:du  
adjudged bankrupt 被裁定破产 lsV9-)yyl  
adjudicated bankrupt 裁定破产人 lW^bn(_gQ  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :`
>|N|i  
adjudication of bankruptcy 裁定破产；宣告破产 SF.4["$  
adjudication of insolvency 裁定无力偿还债务 2%YtMkC5  
adjusted actual 经调整的实数；调整后的实数 >uS?Nz5/  
adjusted current assets 经调整的流动资产；调整后的流动资产 bi:m;R  
adjusted figure 经调整的数字；调整后的数额 {EKzPr/  
adjusted liabilities 经调整的负债；调整后的负债 cd36f26`"w  
adjusted loss 经调整的亏损；调整后的亏损 MTZbRi6z  
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 $sDvE~f0n  
adjusted profit 经调整的利润；调整后的利润 N;cEf7+f  
adjusted surplus 经调整的盈余额；调整后的盈余额 ]UG+<V ,:  
adjusted value 经调整的价值；调整后的价值 ]Mu + DZ  
adjustment 调整；修订；理算〔保险〕 8r^~`rL  
adjustment centre 调剂中心 3[kY:5-  
adjustment lag 调整过程的时间差距；调整时差 KX e/i~A
S  
adjustment mechanism 调整机制 HZBU?{  
adjustment of loss 亏损调整 l0Myem v?z  
adjustment process 调整过程；调整程序 c+PT"/3
  
adjustment range 调整幅度 >#}MDwKZD  
administered exchange rate 受管制汇率 6fvzTd},  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 =%,;=4w  
administration expenses 行政费用 +.N3kH  
administration fee 手续费；行政费 0MK|spc  
administration in bankruptcy 破产管理 G1 ?."  
administration order 遗产管理令 +8e~jf3E1  
administrator 管理人；遗产管理人 dmHpF\P5f  
administrator of the estate 遗产管理人 |oq27*ix~m  
admission of debt 债项承认书 4q"x|}a  
admission of proof 接纳债权证明 aRBTuLa)fo  
advance 放贷款项；垫付款项；预支款项；预付款项 }`g:)gJ  
advance account 暂支帐目；预付款帐户 [KA&KI^hF  
advance compensation 预付补偿金 7 jq?zS|  
advance from shareholder 股东垫款 ViV"+b#gu  
advance pending reimbursement 预支以待日后付还 }."3&u't  
advanced economy 先进经济体系 fsU6o4  
advancement 预付；预付财产 $x,?+
N  
advances warrant 垫款令 i>!7/o  
advancing 贷出 acuch  
adverse balance 逆差 (pBOv:6  
adverse exchange 逆汇 oQgd]|v  
advertisement addressed to shareholders 在报章刊登的致股东通告 y5_`<lFv  
advice for collection 托收通知书 x`@!hJc:[e  
advice of drawing 提款通知书；汇票通知书 cE}R7,y  
advice of payment 付款通知 z?$F2+f&  
Advisory Committee [Securities and Futures Commission] K~"J<798{  
谘询委员会〔证券及期货事务监察委员会〕 ncg5%(2  
Advisory Committee on Diversification 经济多元化谘询委员会 (Dr g  
affidavit 誓章；遗产申报誓章 e)dPv:oK3  
affidavit of no receipt 述明无收款的誓章 l4+!H\2  
affiliate 联号；联营公司；附属公司 +Hz});ix<  
affiliated company 附属公司；联号；联营公司 Mq-QWx"P  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8d9&LPv  
affordability 负担能力 )ndcBwQc"  
African Development Bank [AfDB] 非洲开发银行 a!MhxM5  
after-acquired property 事后取得的财产 L8K=Q  
after-hours dealing 市后交易 1:<=zqh0  
after-tax profit 税后盈利；税后利润；税后溢利 4`F(RweGx  
agency agreement 代理协议 >$=-0?.  
agency expenses 代理机构的开支 ?Xm!;sS0  
agency fee 代理费 8H4"mx
O  
Agency Law 《代理法》 1iq,Gd-G.  
agent 代理人；承销人 <7HVkAa  
agent of company 公司代理人 ;Ee!vqD2  
agent's fee 代理人费；经纪费 u.( WW(/N  
aggregate 总计；总数；总体数字 Jy)E!{#x  
aggregate amount 总款额；总额 SVsLu2tVY  
aggregate assets and liabilities 总体资产与负债 %"GF+  
aggregate at constant price 按固定价格计算的总体数字 y,&UST  
aggregate demand 总需求 C3kxw1*  
aggregate gross position 总持仓量 h^klP:Q  
aggregate limit 总限额 a.+2h%b  
aggregate of salaries tax 合计薪俸税 0z) 8i P  
aggregate performance 总体表现；总体业绩 O)nLV~X  
aggregate supply 总体供应 w=EUwt  
aggregate surplus 总盈余 aEr<(x!|"  
aggregate total 整体总额 h8;B+#f`  
aggregate value 总值；合计价值 6~8A$:  
aggregated basis 合计基准 * z|i{=W F  
aggregated net chargeable income 合计应课税入息实额 Wx#((T  
aggregation 合并计算；合计；总和 fUQuEh5_  
aggregation of incomes of husband and wife 夫妇入息合并计算 q[4{Xh  
aggregation of property 财产的总和 ^UP!y!&N  
agio 差价；贴水 ,L#Qy>MOb  
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》 <.j`n  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment OE87&Cl"{t  
《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》 '>[l1<d!G  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment K;jV"R<9  
《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》 WF0%zxg]  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment CZB!vh0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Qs2E>C  
agreement for a settlement 授产协议 }:u" ?v=|j  
agreement for assignment 转让协议 `ER">@&  
agreement for sale 售卖协议；买卖协议 Xd%c00"U  
agreement for sale and purchase 买卖协议 !mNXPqnN  
agreement for the payment of interest 支付利息协议 m&/{iCwp  
agreement for the repayment of money 还款协议 9"m
OjL  
agreement of reinsurance 再保险协议 ;V(- ;O  
Agricultural Bank of China 中国农业银行 8wGq:@#=  
air passenger departure tax 飞机乘客离境税 vK2sj1Hzr  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 XMb
]&VvH  
airport tax 机场税 :uhU<H<,f  
alcohol duty 酒精税 1e`/N+6u  
alienation 让与；让渡；转让 Df;EemCh  
alimony 生活费；赡养费 >|%dN jf@Q  
All Ordinaries Index [AOI] 所有普通股指数 RUcpdeo  
all risks 全险；综合险 5/j7C>  
All Sales Record for Stock Market 《股票市场成交报告》 hwF9LD~^  
Allied Capital Resources Limited 新联财务有限公司 UhuEE  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 b%`^KEvwfo  
allocation letter 拨款信件 UM$\{$  
allocation of fund 分配款项；预留款项 pvL)BD  
allocation of profit 利润分配；溢利分配 eliT<sw8  
allocation warrant 拨款令 A/n-.ci  
allotment 分配；配股 i^j1i  
allotment notice 股份配售通知；配股通知 0$)CWah  
allotment of shares 股份分配 2e_ssBbb  
allowable 可获宽免；免税的 WP)r5;Hv`  
allowable business loss 可扣除的营业亏损 06@^knm  
allowable expenses 可扣税的支出 oBZ\mk L  
allowance 免税额；津贴；备抵；准备金 .?7u'%6x?{  
allowance for debts 债项的免税额 tfzIem  
allowance for depreciation by wear and tear 耗损折旧免税额 xWk:7,/  
allowance for funeral expenses 殡殓费的免税额 %:I\M)t}k  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 a12Q/K  
allowance for repairs and outgoings 修葺及支出方面的免税额 m0xL'g6F  
allowance to debtor 给债务人的津贴 (_S`9Z8=  
alteration of capital 资本更改 x] [/9e  
alternate trustee 候补受托人 u6o:~=WwM  
amalgamation 合并 mQ 1)d5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 uC{qaMQ  
ambit of charges 征税范围；收费范围 dQUZ11  
amended valuation 经修订的估值 X0<
qG  
American Commodities Exchange 美国商品交易所 P:GAJ->;]>  
American Express Bank Limited 美国运通银行 {)j~5m.,/o  
American Stock Exchange 美国证券交易所 8:9m< ^4S(  
amortization 摊销 2xBIfmR^y  
amount due from banks 存放银行同业的款项 2=Sv#  
amount due from banks abroad 存放海外银行同业的款项 +<5q8{]Pk  
amount due from holding companies 控股公司欠款 hLYy  
amount due from local banks 存放本港银行同业的款项 i}cqV B?r  
amount due to banks 银行同业的存款 9>gxJ7pY  
amount due to banks abroad 海外银行同业的存款 r{y&}gA  
amount due to holding companies 控股公司存款 l,cnMr^.W  
amount due to local banks 本港银行同业的存款 \Eq,4-q  
amount due to outport banks 外埠银行同业的存款 up+W[#+  
amount for note issue 发行纸币的款额 9Q{-4yF9k  
amount of bond 担保契据的款额 p<b//^  
amount of consideration 代价款额 &L3OP@;  
amount of contribution 供款数额 y/}[S@4uB  
amount of indebtedness 负债款额 W\mj?R  
amount of principal of the loan 贷款本金额 o+UCu`7e  
amount of rates chargeable 应征差饷数额 C:S*juK  
amount of share capital 股本额 x*}41;j}C  
amount of sums assured 承保款额 <9zzjgzG{c  
amount of variation 变动幅度 *&$J.KM  
amount of vote 拨款数额 DONXq]f:,"  
amount payable 应付款额 rG7E[kii  
amount receivable 应收款额 ${(v Er#}k  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -$W#bqvz^  
analysis 分析 Co|3k:I 8  
ancillary risk 附属风险 uTsxSkHb/  
annual account 周年帐目；周年帐目报表；年度决算；年结 s"u6po.'  
annual accounting date 年结日期 [ j'L*j  
annual allowance 每年免税额；年积金；年度津贴；年津 a?Q\nu1  
annual balance 年度余额 W+HiH`Qb]  
annual disposable income 每年可动用收入 K9{3,!1  
annual estimates 周年预算 aYTVY
g  
annual fee 年费 `SDpOqfIrP  
annual general meeting 周年大会 a]0B{  
annual growth rate 年增率；每年增长率 @.IGOh  
annual long-term supplement 长期个案每年补助金 
ODvlix  
annual pensionable emolument 可供计算退休金的年薪 U^qQ((ek  
annual report 年报 GyU9,>|~T  
Annual Report on the Consumer Price Index 《消费物价指数年报》
XO[S(q  
annual return 周年报表；周年申报表；每年报税表格 W5C8$Bqm  
Annual Return Rules 《周年报表规则》 R8[l\Y>Ec  
annual review of consumer prices 每年消费物价回顾 ?HD(EGdx  
annual roll-forward basis 逐年延展方式 Q;9-aZ.H  
annual salary 年薪 C\%T|ZDE  
annual statement 年度报表；年度决算表 #G</RYM~m  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 xBba&A]=  
annuitant 年金受益人 L`sg60z  
annuity 年金 Po(Y',xI[  
annuity contract 年金合约 ug?gVK  
annuity on human life 人寿年金 UoDS)(i  
antecedent debt 先前的债项 A0mj!P9  
ante-dated cheque 倒填日期支票 ;E,^bt<U  
anticipated expenditure 预期开支 G$#Q:]N  
anticipated net profit 预期纯利 'G] P09`*)  
anticipated revenue 预期收入 _=%F6}TE  
anti-inflation measure 反通货膨胀措施 'gBns  
anti-inflationary stance 反通货膨胀立场 s &4k  
apparent deficit 表面赤字 ?= G+L0t  
apparent financial solvency 表面偿债能力 WBb@\|V|  
apparent partner 表面合伙人 tX'`4!{@+  
application for personal assessment 个人入息课税申请书 a1^CpeG~  
application of fund 资金应用 h%4aL38  
application to release as liquidator and to destruct the books of accounts and documents zL8Z8eh">  
申请免除清盘人职务及毁灭帐簿与文件 "LwLTPC2  
appointed actuary 委任精算师 '6^+|1  
appointed auditor 委任核数师；委任审计师 O|Sbe%[*wW  
appointed trustee 委任的受托人 KGM9 b  
appointer 委任人 VT>TmfN(I  
apportioned pro rata 按比例分摊 +0,'B5 (E  
apportionment 分配；分摊 UCu0Xqf  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .AB n$ml]  
apportionment formula 分摊方程式 8'K~+L=}  
apportionment of estate duty 遗产税的分摊 u^6@!M  
appraisal 估价；评估 \[\4= !
v  
appreciable growth 可观增长 *}F>c3x]  
appreciable impact 显着影响 x*`S>_j27=  
appreciable increase 可观增长
}~I(e  
appreciation 增值；升值 |uUGvIsXn  
appreciation against other currencies 相对其他货币升值 |}^me7C,[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "|N58%  
appreciation tax 增值税 'SW%EVB  
appropriation 拨款；拨用；拨付 Ux[2 +Cf  
appropriation account 拨款帐目 ^$FNu~|K  
Appropriation Bill 拨款法案 I |PEC-(  
appropriation-in-aid system 补助拨款办法 vR"?XqgZ  
approved assets 核准资产 $7bLw)7  
approved basket stock 认可一篮子证券 WD/\f$4  
approved budget 核准预算 7pllzy  
approved charitable donation 认可慈善捐款 s=S9y7i(R  
approved charitable institution 认可慈善机构 Zr(4Q9fDo  
approved currency 核准货币；认可货币 (M0"I1g|w  
approved estimates 核准预算 `i!BXOOV{  
approved estimates of expenditure 核准开支预算 Oy}^|MFfA  
approved overseas insurer 核准海外保险人 X| !VjUH  
approved overseas trust company 核准海外信托公司 M&QzsVH  
approved pooled investment fund 核准汇集投资基金 ?xa70Pb{;  
approved provident fund scheme 认可公积金计划 rt rPRR\:"  
approved provision 核准拨款 Sb4^* $uz  
approved redeemable share 核准可赎回股份 uOQ!av2"Rf  
approved regional stock 认可地区性证券 RGu`Jk  
approved retirement scheme 认可退休金计划 f-.
dL  
approved subordinated loan 核准附属贷款 r5RUgt  
arbitrage 套戥；套汇；套利 J#>)+  
arbitrageur 套戥者；套汇者 /b1+ ^|_  
arbitrary amount 临时款项 ]iU8n (5f  
arrangement 措施；安排；协定 )])nd"E  
arrears 欠款 jo-2D[Q{  
arrears of pay 欠付薪酬 V),wDyi  
arrears of revenue 逾期未收税款；逾期未收的帐项 uI9eUO  
articles of association 组织章程；组织细则；组织章程细则 `e`}dgf0S|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 D%`O.2T Y|  
ascertainment of profit 确定利润 !1b}M/Wx  
"Asia Clear" “亚洲结算系统” Ir\P[A  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 E
,kDy:  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Y9/`w@"v  
Asian Development Fund [ADF] 亚洲发展基金 |D% O`[k+  
Asian dollar bond 亚洲美元债券 $#z-b@s=B  
Asian dollar market 亚洲美元市场 {4n  
Asian dollar rate 亚洲美元利率 4,,
@o  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8t;vZ&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _ez*dE%  
asked price 沽盘；喊价；索价；卖方报价 @Ojbu@A  
assessable income 应评税入息 FNN7[ku!  
assessable loss 应评税亏损 YujR}=B!/  
assessable profit 应评税利润 *M?[Gro/  
assessable value 应评税值 \?D~&d,a=  
assessed profit 估定利润 oW5Ov  
assessed value 经评估价值 *b}/fG)XZ  
assessment 评税；评定；估价；评税单 H|Y*TI2vf8  
assessment number 评税编号；估价编号 U#iGR5&^3  
assessment of additional tax 补加税评税 &ir|2"HV  
assessment of performance 业绩评估；实绩评价 +`J~c|(  
Assessor 评税主任 [+F6C  
asset price bubbles 资产价格泡沫 bJ"}-s+Dx  
asset-backed securities 具资产保证的证券 :[:*kbWN-  
assets accretion 资产增值 kOE\.}~4  
assets and liabilities 资产与负债 _v#Vf*#  
assets betterment statement 资产递增表；资产改进表 n2(`O^yd7C  
assets lending 实物放款；有抵押贷款 4<j7F4  
assets of the company passing on the death 死者去世时转移的公司资产
a'%eyN  
assets pledged as security for liabilities 用作负债抵押的资产 M=M~M$K  
assets portfolio 资产投资组合 s||c#+j"8  
assets price 资产价格 >"q?P^f/  
assets quality 资产质素 c W1`[b  
assets realization 资产变现 j].=,M<dxE  
assets refinancing arrangement 资产再集资安排 S`Xx('!/|  
assets securitization 资产证券化 }Ug O$
1  
assets situated outside Hong Kong 在香港以外地方的资产 A-eRL`  
assets stripping 削减资产；拆卖资产 @CtnV|  
assets value 资产值 Akdx1h,  
assignee 承让人 u}">b+{!  
assignment 转让；转让书；转让契 H %Dcp#k  
assignment of interest 权益转让 [$DI!%e|  
assignment of letters patent and trade mark 专利证书及商标转让 z j F'CY  
assignment of property 物业转让；物业转让书 ZBkbr  
assignment right 转让权 R0#'t+7^  
assignor 转让人 dw-o71(1d  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 cGSG}m@B`  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 o zMn8@R  
associate member 附属会员 fB)S:f|  
associated body corporate 相联法人团体 7Y%Si5  
associated company 相联公司；联属公司 M9QYYo@  
associated corporation 相联法团 to{7B7t>q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] >g;995tG  
公认会计师公会〔英国〕 +MtxS l  
Association of Futures Exchange Brokers 香港期货经纪协会 7<*,O&![|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 FfC\uuRe  
association of underwriters 承保人组织 RhWW61!"  
assumption of control 接管 g5;Ig  
assurance 担保；保险；转易；转易书 kxLWk%V  
assurance of interest 权益的转易 `qV*R 2  
at 19XX price 按一九ＸＸ年价格计算 FN<Sagj  
at a discount 按赔价计算；按贴水价格计算；打折扣 cX#U_U~d  
at a premium 按溢价计算；按升水价格计算 #Ibpf ,  
at call 通知付款；按通知 Gn%"B6  
at constant market price 按固定市价计算 (]nX:t  
at constant price 按固定价格计算 Hva/C{Y  
at cost 按成本计算 Ftdx+\O_i&  
at current market price 按当时市价计算；按现时市价计算 %,+&Kl I  
at current price 按当时价格计算；按现时价格计算 z.~jqxA9  
at factor cost 按要素成本计算；按生产要素成本计算 yf2P6b\  
at money-of-the-day price 按付款当日价格计算 tH(g;flO)  
at or better 按指定或较佳价位〔买卖指令〕 cl'wQ1<:   
at par 按面值计算；平价
'si{6t|  
at sight 见票即付 ,B:r^(}0j  
at the close 按收市盘 2BO&OX|X  
at the opening 按开市盘 vawS5b;  
attestation 见证；见证条款 _/J`v`}G  
at-the-money option 平价期权 3=("vR`!  
attorney 受权人；受托代表人 'A,)PZL9i  
attornment 新拥有人承认书 $T6+6<  
attributable profit 可归属利润 )SHB1U25{  
attributable share value 可归属股份价值 !mZWd'  
Auckland Stock Exchange 奥克兰证券交易所 t2,?+q$x  
auction 拍卖 e8eNef L$  
auctioneer 拍卖商 < w;490g  
audit 审计；核数 P}"T3u\N  
Audit Commission 审计署 RB9ZaL\  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] $>zqCi2tB<  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 AqT}^f
S  
audit review 帐目审查 Khh}flRy  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 KJv[z  
audited account 审计帐目；经审计的帐目 F+]cFx,/  
audited annual account 经审计的周年帐目 X2E=2tXl`7  
audited balance sheet 经审计的资产负债表 3TRG] 5  
auditor 核数师；核数主任；审计师 &Z(6i}f,Gp  
auditor's certificate 核数师证明书；审计师证明书 t[/APm-k~>  
auditor's report 核数师报告；审计师报告 :eH\9$F`x;  
Aussie bond 澳元债券 YH&q5W,KX  
austerity budget 紧缩预算 2;x+#D8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 tHEZuoi  
Australia All Ordinaries Index 澳洲所有普通股票指数 I9<%fv  
Australian Dollar [AUD] 澳元 @V Sr'?7-  
Australian Options Market 澳大利亚期权市场 :_h#A}8Xd  
Australian Securities Commission 澳洲证券事务监察委员会 Ek60[a  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 q<K/q"0-l  
Australian Stock Exchange 澳大利亚证券交易所 NFPWh3),f  
Austrian Schilling [ATS] 奥地利先令 lMgPwvs'  
authentication 认证；鉴证 v\+`n^
=  
authority to purchase 委托购买证；委购书 "TVmxE%(  
authorization 认可；核准；授权；授权书 ~ \b~
 
authorization by direction 指示授权 #S(b2LEc  
authorization by instruction 指令授权 7u:QT2=&  
authorization by warrant 令状授权 lHFk~Qp[  
authorization of unit trust 单位信托的认可 yG^pND>_df  
authorized agent 指定代理人 `i!fg\qnK  
authorized capital 法定资本 VONC<wC  
authorized clerk 出市员 /i{V21(%  
authorized dealer 认可交易商 * ).YU[i  
authorized financial institution 认可财务机构 y@r0"cvz9  
authorized fund 认可基金 _Nh`-R%B)  
authorized fund house 获授权的基金公司；认可基金公司 iqFC~].)  
authorized institution 认可机构 KV! (   
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Q\}Ck+d`a  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =y=MljEX  
authorized insurer 获授权保险人；获认可承保人
&(m01  
authorized investment 特准投资项目 Hp*N
%  
authorized person 获授权人 dl(!{tZ#  
authorized representative 获授权代表 6#Rco%07zI  
authorized share capital 法定股本 RIDl4c [  
automated quotation system 自动报价系统 ZFX6iAxd  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] e>P>DmlW  
自动交易系统〔香港期货交易所有限公司〕 *-S?bv,T'  
automatic adjustment mechanism 自动调整机制 TkVqv v  
automatic adjustment system 自动调整系统 W![~"7?  
Automatic Clearing House 自动票据交换所 \}!
/z]u  
automatic exchange rates accumulation system 自动化汇率累集系统 A1*\ \[  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 HM#|&_gV  
automatic teller machine [ATM] 自动柜员机 0Bk-)z|V  
autopay 自动转帐 viJP
6fh  
available assets 可用资产 Yy;BJ_  
available fiscal reserve 现存财政储备 S%e)br}  
available profit 可用利润 1B@7#ozWA?  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ?Iu=os>*  
average 平均；平均数；海损 Pj_*,L`mZ  
average basic salary 平均基本薪金 {q^UWv?1  
average consumer expenditure 平均消费开支；一般消费开支 4(,M&NC  
average cost 平均成本 &A=c[pc  
average cost of land production 增辟土地平均成本 P&yB(M-z  
average daily turnover 平均每日成交额 F:~@e(  
average daily wage rate 平均每日工资率 ay#f\P!1  
average expenditure pattern 平均开支模式 /!N=@z)  
average growth rate 平均增长率 cgO<%_l3`  
average net fixed assets 固定资产平均净值 c& K`t  
average of relatives 相对价格平均数 /&9R*xNST#  
average price 平均价格 l&5Tft  
average propensity to consume 平均消费倾向；一般消费倾向 '<>?gE0Cd  
average propensity to save 平均储蓄倾向；一般储蓄倾向 !L<z(dV|(  
average rate 平均率 Er -rm  
average revenue 平均收入；平均收益 7* [  
average stock 平均库存；平均存货 N( f0,  
average yearly rent 平均年租 QP<.~^ao  
avoidance of double taxation 避免双重课税 zN=s]b=
/  
avoidance of tax 避税

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