一些有用的会计术语(也不知道发的地方对不对)A

A: gq0gr?  
A share Ａ股；甲类股份 zc2,Mn2  
abatement of tax 减税；减扣免税额 d@w I: 7  
ABN AMRO Bank N.V. 荷兰银行 B[$SA-ZHi  
above-the-line expenditure 线上项目支出；经常预算支出 F_21`Hj  
above-the-line receipt 线上项目收入；经常预算收入 5o72X k  
ABSA Asia Limited 南非联合亚洲有限公司 '8Gw{&&  
absolute change 绝对数值变更 d")r^7  
absolute expenditure 实际开支 =k8
A7P  
absolute guideline figure 绝对准则数字 -#i%4[v  
absolute interest 绝对权益 S3=J1R,  
absolute order of discharge 绝对破产解除令 K3Xy%pqR#  
absolute profit margin 绝对利润幅度 S\X_!|  
absolute value 实值；绝对值 hT Xc0  
absolutely vested interest 绝对既得权益 Mr1pRIYMd  
absorbed cost 已吸收成本；已分摊成本 A%2!Hr  
absorption 吸收；分摊；合并 9z-"JnM  
absorption rate 吸收率；摊配率；分摊率 -Kc-eU-&q  
ACB Finance Limited 亚洲商业财务有限公司 ?3|ZS8y  
acceptable form of reciprocity 合理的互惠条件 ::5-UxGL<2  
acceptable rate 适当利率；适当汇率 x``!t>)O  
acceptance agreement 承兑协议 .DX#:?@4@Y  
acceptance for honour 参加承兑 @%TQ/L^|  
acceptor 承兑人；接受人；受票人 JBYQ7SsAS0  
acceptor for honour 参加承兑人 

nph{  
accident insurance 意外保险 fSP~~YSeU  
Accident Insurance Association of Hong Kong 香港意外保险公会 ydFY<Mb(o  
accident insurance scheme 意外保险计划 4 '+)9&g  
accident year basis 意外年度基准 ~W#f,mf  
accommodation 通融；贷款 $K iMu  
accommodation bill 通融票据；空头票据 7]^Cg;EtM:  
accommodation party 汇票代发人 *\`C!r
 
account balance 帐户余额；帐户结余 jsG9{/Ov3  
account book 帐簿  [:k'VXL  
account collected in advance 预收款项 td m{ V st  
account current book 往来帐簿 1dq.UW\  
account of after-acquired property 事后取得的财产报告 Rsulp#['  
account of defaulter 拖欠帐目 *H$
nydQ:  
account payable 应付帐款 W`\H3?C`xQ  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~\/ J&  
account receivable 应收帐款 y
#MLxm  
account receivable report 应收帐款报表 a=J?[qrx  
account statement 结单；帐单；会计财务报表 CVUDN2  
account title 帐户名称；会计科目 A1@-;/H3  
accountant's report 会计师报告 sDF J  
Accountant's Report Rules 会计师报告规则 YU"Am !  
accounting and auditing procedure 会计与审计程序；会计与核数程序 22
6s:\d  
Accounting Arrangements 《会计安排》 &l.^UQ   
accounting basis 会计基础 @N(jd($E  
accounting by Official Receiver 破产管理署署长呈交的帐目 Dxe|4"%^  
Accounting Circular 《会计通告》 /}VQzF  
accounting class 会计类别 she`_'?5  
accounting date 记帐日期；会计结算日期 dOhV`8l  
accounting for money 款项核算 0{,zE  
Accounting Officer 会计主任 d.+vjMI  
accounting period 会计报告期；会计期 Y[H_?f=;%  
accounting policy 会计政策；会计方针 |Bn=$T]  
accounting practice 会计惯例  Ntqc=z  
accounting principle 会计准则 Z 0:2x(x9  
accounting record 会计记录 i`Yf|^;@2>  
accounting report 会计报告 SUEw5qitB  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `%Ghtm*  
Accounting Society of China 中国会计学会 (HF,p,h_  
accounting statement 会计报表 EH:1Z*|Z{\  
accounting system 会计制度；会计系统 g IKm  
accounting transaction 会计事项；帐务交易 WU4i-@Bm8  
accounting treatment 会计处理 CvW((<?  
accounting year 会计年度 D7.
P  
accretion 增值；添加 vP4Ij  
accrual 应计项目；应累算数目 Jv<)/Km`  
accrual basis 应计制；权责发生制 -7$'* V9$  
accrual basis accounting 应计制会计；权责发生制会计 b>z.d-  
accrue 应累算；应计 )eEvyU  
accrued benefit 应累算利益 AN>`M?EQ  
accrued charges 应计费用 7`/qL "  
accrued cumulative preference share dividend 应累算的累积优先股股息 8?YW i  
accrued expenses 应累算费用 StL[\9~:  
accrued interest payable 应付利息；应计未付利息 i6CY
D  
accrued interest receivable 应收利息；应计未收利息 ZX;k*OrW  
accrued right 累算权益 /R
C!Yi  
accruing profit 应累算的利润 =Q}mJs  
accumulated fiscal reserve 累积财政储备 qtN29[x  
accumulated profit 累积利润；滚存溢利 <`3(i\-X  
accumulated reserve 累积储备 O-5U|wA  
accumulation of surplus income 累积收益盈余 F"H!CJ
Ju&  
acquired assets 既得资产 orHD3T%&  
acquisition 收购；购置；取得 f5%&  
acquisition cost 购置成本 }tZAU\z
 
acquisition expenses 购置费用 N)*e^Nfb  
acquisition of 100% interest 收购全部股权 N^]>R:Stu  
acquisition of control 取得控制权 ?v8k& q^q  
acquisition of fixed assets 购置固定资产 "V0:Lq  
acquisition of shell “买壳” wKlCx  
acquisition price 收购价 "T u[n\8  
act of God 天灾 $0SZlq>En  
acting partner 执事合伙人 ebe@.ZVSi  
active market 买卖活跃的市场；交投畅旺的市场；旺市 -l@W)?$  
active partner 积极参与的合伙人 b=UMoWS  
active trading 交投活跃 4.B*B3  
actual circulation 实际流通 vx@p;1RU`  
actual cost 实际成本 [Be53U{=  
actual expenditure 实际开支；实际支出 "T%'Rp`j|  
actual income 实际入息；实际收入；实际收益 p.] .M"A  
actual market 现货市场 AV4HX\`{P0  
actual price 现货价；实际价格 cu^*x/0,  
actual profit 实际利润 TY\"@(Q|G  
actual quotation 实盘；实际价位；实际报价 <57l|}8  
actual year basis 按实际年度计算 /VO@>Hoh  
actuals 实货 _0q~s@-  
actuarial investigation 精算调查 8{fz0H.<?  
actuarial principle 精算原则 FqxOHovE  
actuarial report 精算师报告 1GE%5  
Actuarial Society of Hong Kong 香港精算学会 nj0AO0  
actuarial valuation 精算师估值  Gy6qLM  
actuary 精算师 }!<cph  
ad referendum agreement 暂定协议；有待覆核的协定 B;]5,`#!
 
ad valorem duty 从价税；按值征税 wLN2`ucC  
ad valorem duty system 从价税制 !K3cf]2UD  
ad valorem fee 从价费 N8YBu/  
ad valorem tariff 从价关税 kr`B
UW3  
additional allowance 额外免税额 h_chZB
'  
additional amount for unexpired risk 未过期风险的额外款额 [F)/mN  
additional assessable profit 补加应评税利润 %Fg8l{H3  
additional assessment 补加评税 ^=Ct Aa2  
additional commitment 额外承担 9>&tMq  
additional commitment vote 额外承担拨款 d<Q+D1  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 C$td{tM  
additional dependent parent allowance 供养父母额外免税额 kad;Wa#h  
additional provision 额外拨款 ;#yu"6{  
additional stamp duty 附加印花税 :n4:@L<%H  
additional tax 补加税罚款；补加税款 <%>n@A  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *Iwk47J ;a  
adjudged bankrupt 被裁定破产 '<&EPUO  
adjudicated bankrupt 裁定破产人 #}!>iFBcH  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 .)@tXH=}+  
adjudication of bankruptcy 裁定破产；宣告破产 $JhZ'Z  
adjudication of insolvency 裁定无力偿还债务 HCx%_9xlm  
adjusted actual 经调整的实数；调整后的实数 8gbm"!  
adjusted current assets 经调整的流动资产；调整后的流动资产 _:gGD8  
adjusted figure 经调整的数字；调整后的数额 : \:~y9X0  
adjusted liabilities 经调整的负债；调整后的负债 N+s?ZE*  
adjusted loss 经调整的亏损；调整后的亏损 {Bq"$M!Y  
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 ?z@v3(b[  
adjusted profit 经调整的利润；调整后的利润 -Y8ks7  
adjusted surplus 经调整的盈余额；调整后的盈余额 &V#zkW  
adjusted value 经调整的价值；调整后的价值 B)"#/@!bHH  
adjustment 调整；修订；理算〔保险〕 V%BJNJ  
adjustment centre 调剂中心 /NW>;J}C  
adjustment lag 调整过程的时间差距；调整时差 r
v,NQZ  
adjustment mechanism 调整机制 :otY;n-  
adjustment of loss 亏损调整 Tr+h$M1_Ja  
adjustment process 调整过程；调整程序
I
mPu}  
adjustment range 调整幅度 UAx.Qq  
administered exchange rate 受管制汇率 %oh`EGmVP  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 UH 47e  
administration expenses 行政费用 /o|PA:6J  
administration fee 手续费；行政费 xTJSr2f  
administration in bankruptcy 破产管理 #a(%(k S  
administration order 遗产管理令 M<A;IOpR+  
administrator 管理人；遗产管理人 `J>E9p<  
administrator of the estate 遗产管理人 < QDr,Hj  
admission of debt 债项承认书 \!UF|mD^tG  
admission of proof 接纳债权证明 jr,&=C(  
advance 放贷款项；垫付款项；预支款项；预付款项 DJViy  
advance account 暂支帐目；预付款帐户 "ep`  
advance compensation 预付补偿金 ASKAgU"h  
advance from shareholder 股东垫款 X,WQ'|rC  
advance pending reimbursement 预支以待日后付还 <JL\?)}n  
advanced economy 先进经济体系 s-,=e  
advancement 预付；预付财产 `Di ^6UK(  
advances warrant 垫款令 fiE>H~  
advancing 贷出 G2CZwm{/f  
adverse balance 逆差 H.YIv50E  
adverse exchange 逆汇 4|> rwQ~t  
advertisement addressed to shareholders 在报章刊登的致股东通告 p^KlH=1n.6  
advice for collection 托收通知书 Rwc[:6;fn  
advice of drawing 提款通知书；汇票通知书 +36H%&!  
advice of payment 付款通知 v8=?HUDd  
Advisory Committee [Securities and Futures Commission] QKp+;$SE'  
谘询委员会〔证券及期货事务监察委员会〕 g08*}0-k  
Advisory Committee on Diversification 经济多元化谘询委员会 J3/\<=Qh  
affidavit 誓章；遗产申报誓章 h8f!<:rTS  
affidavit of no receipt 述明无收款的誓章 3]O`[P,*%  
affiliate 联号；联营公司；附属公司 4Qa@`  
affiliated company 附属公司；联号；联营公司 `zdH1p^w  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 VHXI@UT*  
affordability 负担能力 CfPXn0I  
African Development Bank [AfDB] 非洲开发银行 |av*!i5Q  
after-acquired property 事后取得的财产 BFBR/d[&  
after-hours dealing 市后交易 J[
e}  
after-tax profit 税后盈利；税后利润；税后溢利 S~+O`y^  
agency agreement 代理协议 UWQtvQ f  
agency expenses 代理机构的开支 $Y8>_6%+T  
agency fee 代理费 't +"k8  
Agency Law 《代理法》 :PgF  
agent 代理人；承销人 w Y8@1>ah  
agent of company 公司代理人 H_VEPp,T  
agent's fee 代理人费；经纪费 EkN_8(w  
aggregate 总计；总数；总体数字 qBT_! )h   
aggregate amount 总款额；总额 "6?lQw e  
aggregate assets and liabilities 总体资产与负债 QB!jLlg(  
aggregate at constant price 按固定价格计算的总体数字 !\QeBd+  
aggregate demand 总需求 5\okU"{d7  
aggregate gross position 总持仓量 {DU"]c/S  
aggregate limit 总限额 %dEB/[  
aggregate of salaries tax 合计薪俸税 YTQ5sFuGM  
aggregate performance 总体表现；总体业绩 z)}3**3'y  
aggregate supply 总体供应 z8IPhE@  
aggregate surplus 总盈余 kW#S]fsfU  
aggregate total 整体总额 e"]"F{Q  
aggregate value 总值；合计价值 yH*hL0mO  
aggregated basis 合计基准 2b5#PcKa  
aggregated net chargeable income 合计应课税入息实额 <"<Mbbp  
aggregation 合并计算；合计；总和 85'nXYN{d  
aggregation of incomes of husband and wife 夫妇入息合并计算 Y=r!2u6r~  
aggregation of property 财产的总和 *RBV'b  
agio 差价；贴水 (B@X[
~  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
)T9;6R$b  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment bG"HD?A_  
《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》 "jT#bIm  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1@xP(XS  
《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》 Q8p=!K  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment m#JI!_~!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 g6WPPpqus  
agreement for a settlement 授产协议 ny)]GvxI  
agreement for assignment 转让协议 WE0}$P:  
agreement for sale 售卖协议；买卖协议 t#Th9G]1  
agreement for sale and purchase 买卖协议 te i`/  
agreement for the payment of interest 支付利息协议 R~)ybf{  
agreement for the repayment of money 还款协议 nP<S6:s:  
agreement of reinsurance 再保险协议 +=7:4LFOL  
Agricultural Bank of China 中国农业银行 1pK6=-3w3  
air passenger departure tax 飞机乘客离境税 ^K+:C;Q|  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 |XRI
meF'd  
airport tax 机场税 v,{h:  
alcohol duty 酒精税 KF_?'X0=  
alienation 让与；让渡；转让 %`e`g ^  
alimony 生活费；赡养费 Mi]I:ka  
All Ordinaries Index [AOI] 所有普通股指数 (?vK_{  
all risks 全险；综合险 8!&nKy<Y  
All Sales Record for Stock Market 《股票市场成交报告》 $xT1 1 ^  
Allied Capital Resources Limited 新联财务有限公司 D|l,08n"?  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 I.1D*!tz  
allocation letter 拨款信件 1]T|6N?  
allocation of fund 分配款项；预留款项 9t?L\
  
allocation of profit 利润分配；溢利分配 Ql8bt77eI-  
allocation warrant 拨款令 T?n-x?e  
allotment 分配；配股 dy<27=  
allotment notice 股份配售通知；配股通知 W m . }Zh  
allotment of shares 股份分配 >^=gDJ\a  
allowable 可获宽免；免税的 =LI:S|[4  
allowable business loss 可扣除的营业亏损 yoQ\lk  
allowable expenses 可扣税的支出 ~EEs}i  
allowance 免税额；津贴；备抵；准备金 Ow@v"L;jF!  
allowance for debts 债项的免税额 hd2'AlB  
allowance for depreciation by wear and tear 耗损折旧免税额 %?9Ok  
allowance for funeral expenses 殡殓费的免税额 :_xh(W+2<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 _7"5wB?|+  
allowance for repairs and outgoings 修葺及支出方面的免税额 "UG K8x  
allowance to debtor 给债务人的津贴 xzm@ v(  
alteration of capital 资本更改 _okWQvdH  
alternate trustee 候补受托人 RNWX.g)b  
amalgamation 合并 vN65T$g7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 or2|O#=  
ambit of charges 征税范围；收费范围 ut_pHj@  
amended valuation 经修订的估值 FOH@OY  
American Commodities Exchange 美国商品交易所 'c %S!$P  
American Express Bank Limited 美国运通银行 .WX,Nd3@  
American Stock Exchange 美国证券交易所 Zgamd1DJ[l  
amortization 摊销 q/PNJ#<  
amount due from banks 存放银行同业的款项 =lp1Z
>  
amount due from banks abroad 存放海外银行同业的款项 $SY]fNJQ  
amount due from holding companies 控股公司欠款 Elb aFbr  
amount due from local banks 存放本港银行同业的款项 QR0(,e$Dl  
amount due to banks 银行同业的存款 p?# pT}1  
amount due to banks abroad 海外银行同业的存款 j}f[W [2  
amount due to holding companies 控股公司存款 !yJICjXj  
amount due to local banks 本港银行同业的存款 QJGKQ2^ n  
amount due to outport banks 外埠银行同业的存款 Y@uh[aS!  
amount for note issue 发行纸币的款额 W0I4Vvh_"  
amount of bond 担保契据的款额 BPv>$ m+.  
amount of consideration 代价款额 nP3 E  
amount of contribution 供款数额 =qu(~]2(  
amount of indebtedness 负债款额 /7"I#U^u
/  
amount of principal of the loan 贷款本金额 }m-"8\_D  
amount of rates chargeable 应征差饷数额 #7G*GbKY  
amount of share capital 股本额 5(m(xo6  
amount of sums assured 承保款额 .; Q:p*  
amount of variation 变动幅度 0~Gle:  
amount of vote 拨款数额 (?0`d  
amount payable 应付款额 mtAE  
amount receivable 应收款额 j5$GFi\kB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I/6)3su%  
analysis 分析 N2C7[z+l`  
ancillary risk 附属风险 $IQw=w7p  
annual account 周年帐目；周年帐目报表；年度决算；年结 U/ od~29  
annual accounting date 年结日期 fmX!6Kv  
annual allowance 每年免税额；年积金；年度津贴；年津 8\.b4FNJ  
annual balance 年度余额 Yk!/ow@.  
annual disposable income 每年可动用收入 soRv1)el  
annual estimates 周年预算 yx38g ca  
annual fee 年费 zeb=8Dg :  
annual general meeting 周年大会 tq1CwzRX  
annual growth rate 年增率；每年增长率 > L2HET  
annual long-term supplement 长期个案每年补助金 _}xd}QW  
annual pensionable emolument 可供计算退休金的年薪 I:cg}JZ>|  
annual report 年报 i1lBto[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 S$,'Q^~K  
annual return 周年报表；周年申报表；每年报税表格 u\yVR$pQ  
Annual Return Rules 《周年报表规则》 w;6bD'.>;  
annual review of consumer prices 每年消费物价回顾 Lh.b5Q|  
annual roll-forward basis 逐年延展方式 M5357Q  
annual salary 年薪 g4p  
annual statement 年度报表；年度决算表 ]}|byo  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ').}Nz  
annuitant 年金受益人 2Os1C}m  
annuity 年金 q?qC  
annuity contract 年金合约 H,unpZ(  
annuity on human life 人寿年金 O^Q7b7}y  
antecedent debt 先前的债项 nI.x  
ante-dated cheque 倒填日期支票 :Qt  
anticipated expenditure 预期开支 8,P- 7^  
anticipated net profit 预期纯利 dP?Ge}  
anticipated revenue 预期收入 fxaJZz$o  
anti-inflation measure 反通货膨胀措施 Z<[<n0o1  
anti-inflationary stance 反通货膨胀立场 \JEXX4%  
apparent deficit 表面赤字 CC=d I  
apparent financial solvency 表面偿债能力 Mn1Pt
|_@!  
apparent partner 表面合伙人 aT!'}GjL  
application for personal assessment 个人入息课税申请书 O/s$SX%g  
application of fund 资金应用 d\{>TdyF  
application to release as liquidator and to destruct the books of accounts and documents Hb} X-6N  
申请免除清盘人职务及毁灭帐簿与文件 yZr M.%V  
appointed actuary 委任精算师 IYn]U4P.  
appointed auditor 委任核数师；委任审计师 S8[=S  
appointed trustee 委任的受托人 Dl(3wgA  
appointer 委任人 K_)eWf0a  
apportioned pro rata 按比例分摊 R0ID2:i]F  
apportionment 分配；分摊 58\&/lYW  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 C?v[Z]t  
apportionment formula 分摊方程式 ZYU=\  
apportionment of estate duty 遗产税的分摊 `*", <  
appraisal 估价；评估 6tHO!`}1  
appreciable growth 可观增长 'm1N/)F  
appreciable impact 显着影响 B~]5$-  
appreciable increase 可观增长 R'EUV0KX>Y  
appreciation 增值；升值 7w,FX.=;cv  
appreciation against other currencies 相对其他货币升值 VVH.2&`I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Unj.f>U  
appreciation tax 增值税 voP7"Dl[  
appropriation 拨款；拨用；拨付 ]^':Bmq  
appropriation account 拨款帐目 |F,R&<2  
Appropriation Bill 拨款法案 ]H-S,lmV  
appropriation-in-aid system 补助拨款办法 %~L>1ShtU  
approved assets 核准资产 $vC1 K5sLk  
approved basket stock 认可一篮子证券 MFTkqbc  
approved budget 核准预算 J;_}lF9d@  
approved charitable donation 认可慈善捐款 'o|30LzYgQ  
approved charitable institution 认可慈善机构 k.("3R6v:  
approved currency 核准货币；认可货币 \$0F-=w`8  
approved estimates 核准预算 aRG2@5  
approved estimates of expenditure 核准开支预算 L pR''`2BT  
approved overseas insurer 核准海外保险人 -p3Re9  
approved overseas trust company 核准海外信托公司 Bjk]ZU0T  
approved pooled investment fund 核准汇集投资基金 fVb-$  
approved provident fund scheme 认可公积金计划 #e' }.4cr  
approved provision 核准拨款 8Ac)'2t;U  
approved redeemable share 核准可赎回股份 Bm&kkx.9P  
approved regional stock 认可地区性证券 ~|<WHHN
(  
approved retirement scheme 认可退休金计划 O+g3X5f+  
approved subordinated loan 核准附属贷款 bM8If"  
arbitrage 套戥；套汇；套利 | N0Z-|  
arbitrageur 套戥者；套汇者 0/S_e)U  
arbitrary amount 临时款项 ^O^l(e!3  
arrangement 措施；安排；协定 :RoBl3X=  
arrears 欠款 y_\p=0t8  
arrears of pay 欠付薪酬 }*.0N;;C  
arrears of revenue 逾期未收税款；逾期未收的帐项 *K> l*l(f]  
articles of association 组织章程；组织细则；组织章程细则 ^Wxad?@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >:D j\"o  
ascertainment of profit 确定利润 Wu4Lxv]B4  
"Asia Clear" “亚洲结算系统” ?5_7;Ha  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =FE|+!>PA  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 _g1b{$  
Asian Development Fund [ADF] 亚洲发展基金  r.4LU  
Asian dollar bond 亚洲美元债券 !r#?C9Sq  
Asian dollar market 亚洲美元市场 J7r|atSk  
Asian dollar rate 亚洲美元利率 Neg,qOt  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 !9Aaj<yxm  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 T&Lb<'f  
asked price 沽盘；喊价；索价；卖方报价 ^i:`ZfA#
 
assessable income 应评税入息 (aD_zG=k5  
assessable loss 应评税亏损 !\&;h  
assessable profit 应评税利润 z9aY]lHY  
assessable value 应评税值 K~@Mg1R  
assessed profit 估定利润 A&nU]R8S  
assessed value 经评估价值 gy&[?m6M=  
assessment 评税；评定；估价；评税单 W5SJ^,d)J  
assessment number 评税编号；估价编号 |V<h=D5W  
assessment of additional tax 补加税评税 035rPT7-2-  
assessment of performance 业绩评估；实绩评价 v|U(+O  
Assessor 评税主任 G:zua`u[  
asset price bubbles 资产价格泡沫 Me 5_4H&Sg  
asset-backed securities 具资产保证的证券 |SyMngIY  
assets accretion 资产增值 r*Yi1j/  
assets and liabilities 资产与负债 }Ho Qwy|&  
assets betterment statement 资产递增表；资产改进表 >JiltF7H0  
assets lending 实物放款；有抵押贷款 8Y5  
assets of the company passing on the death 死者去世时转移的公司资产 **}h&k&%2  
assets pledged as security for liabilities 用作负债抵押的资产 ,3@#F/c3i~  
assets portfolio 资产投资组合 In`mtn q  
assets price 资产价格 ]Kr `9r),  
assets quality 资产质素 4~B> 9<$e>  
assets realization 资产变现 NH+(?TN  
assets refinancing arrangement 资产再集资安排 27;ci:5  
assets securitization 资产证券化 J~#;<e{\"  
assets situated outside Hong Kong 在香港以外地方的资产 D1__n6g[  
assets stripping 削减资产；拆卖资产 w8n|B?Sr  
assets value 资产值 )B[0JrcE  
assignee 承让人 HD(.BW7  
assignment 转让；转让书；转让契 ;[fw]P n  
assignment of interest 权益转让 s`0QA!G{-  
assignment of letters patent and trade mark 专利证书及商标转让 rF]h$Z8o  
assignment of property 物业转让；物业转让书 qh`t-  
assignment right 转让权 J>/w5$h5  
assignor 转让人 {GC?SaK  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 F7Zwh5W  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 TY1I=8  
associate member 附属会员 O BN2 ) j  
associated body corporate 相联法人团体 ;<leKcvhQ&  
associated company 相联公司；联属公司 [7[0^ad  
associated corporation 相联法团 Lq
A@&H  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] rwGKfoKI
 
公认会计师公会〔英国〕 V O3x~E  
Association of Futures Exchange Brokers 香港期货经纪协会 z<yU-m2h
 
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 q5?# 3T=  
association of underwriters 承保人组织 JU4qzi  
assumption of control 接管 ^k]XEW{PG  
assurance 担保；保险；转易；转易书 *hw\35%P`?  
assurance of interest 权益的转易 b[`Yi1^]%g  
at 19XX price 按一九ＸＸ年价格计算 B>2tZZko  
at a discount 按赔价计算；按贴水价格计算；打折扣 at)~]dG  
at a premium 按溢价计算；按升水价格计算 ayiu,DXx  
at call 通知付款；按通知 x
P[n  
at constant market price 按固定市价计算 /n>qCuw  
at constant price 按固定价格计算 M%@!cW  
at cost 按成本计算 p`l0?^r c"  
at current market price 按当时市价计算；按现时市价计算 X-wf:h?i  
at current price 按当时价格计算；按现时价格计算 8O38#{[S  
at factor cost 按要素成本计算；按生产要素成本计算 kkQVNphc  
at money-of-the-day price 按付款当日价格计算 }I :OsAw  
at or better 按指定或较佳价位〔买卖指令〕 -]QD|w3dp  
at par 按面值计算；平价 HaP}Y:p  
at sight 见票即付 WVI{oso#  
at the close 按收市盘 ?Orxmxc 2  
at the opening 按开市盘 QDu2?EYZq  
attestation 见证；见证条款 o#skR4lwe  
at-the-money option 平价期权 Rb.SY{}C  
attorney 受权人；受托代表人 g[3)P+  
attornment 新拥有人承认书 9^j &VmF  
attributable profit 可归属利润 !P-^O  
attributable share value 可归属股份价值 ~m$Y$,uH  
Auckland Stock Exchange 奥克兰证券交易所 )gMG#>up@  
auction 拍卖 ~P@Q7T*  
auctioneer 拍卖商 ypy68_xyW  
audit 审计；核数 PS[+~>%  
Audit Commission 审计署 mFi&YpHu3  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] S;)w.  
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〕 6Aku1h  
audit review 帐目审查 tQjLOv+?=  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @~%r5pz6  
audited account 审计帐目；经审计的帐目 kOed ]>H  
audited annual account 经审计的周年帐目 (JM5`XwM  
audited balance sheet 经审计的资产负债表 9o+)?1\  
auditor 核数师；核数主任；审计师 QDhOhGK  
auditor's certificate 核数师证明书；审计师证明书 JhLgCnm  
auditor's report 核数师报告；审计师报告 AT%u%cE-  
Aussie bond 澳元债券 'hs2RSq  
austerity budget 紧缩预算 o}$EG  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 2* 2wY=  
Australia All Ordinaries Index 澳洲所有普通股票指数 }yz (xH  
Australian Dollar [AUD] 澳元 Jl&-,Vjb  
Australian Options Market 澳大利亚期权市场 %oO4|JkJX  
Australian Securities Commission 澳洲证券事务监察委员会 7:2WgLo  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 F~P%AjAx'  
Australian Stock Exchange 澳大利亚证券交易所 w$Rro)?}7  
Austrian Schilling [ATS] 奥地利先令 sashzVwJ-=  
authentication 认证；鉴证 NB8/g0:=n&  
authority to purchase 委托购买证；委购书 (,8$V\  
authorization 认可；核准；授权；授权书 [Lz
w#XE  
authorization by direction 指示授权 MerFZd 1  
authorization by instruction 指令授权 Gy6l<:;  
authorization by warrant 令状授权 } x2DT8u  
authorization of unit trust 单位信托的认可 fc |GArL#}  
authorized agent 指定代理人 aL&n[   
authorized capital 法定资本 o:_Xv.HRZo  
authorized clerk 出市员 -&-Ma,M?  
authorized dealer 认可交易商 +>r/0b  
authorized financial institution 认可财务机构 c\Q7"!e  
authorized fund 认可基金 nuw70*ell  
authorized fund house 获授权的基金公司；认可基金公司 c5u@pvSP  
authorized institution 认可机构 i~{Ufi  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Ac<Phy-J  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 LL3#5AA"k|  
authorized insurer 获授权保险人；获认可承保人 "*Tb" 'O  
authorized investment 特准投资项目 vuoQz\  
authorized person 获授权人 hBBUw0"  
authorized representative 获授权代表 6,0_)O}\b  
authorized share capital 法定股本 5Er2}KZJv,  
automated quotation system 自动报价系统 *^:N.&]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] E6pMT^{K  
自动交易系统〔香港期货交易所有限公司〕 DKBSFm{~Q  
automatic adjustment mechanism 自动调整机制 <=>=.kmGt  
automatic adjustment system 自动调整系统 L:i-BI`J  
Automatic Clearing House 自动票据交换所 {qN 5MsY  
automatic exchange rates accumulation system 自动化汇率累集系统 %'X[^W  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 D"a~#^  
automatic teller machine [ATM] 自动柜员机 |v({-*
7  
autopay 自动转帐 /!3@]xz*  
available assets 可用资产 PEW=@xj2y  
available fiscal reserve 现存财政储备 'LE=6{#  
available profit 可用利润 G1o3l~x  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 lLF-{  
average 平均；平均数；海损 (aH'h1,G  
average basic salary 平均基本薪金 9R7A8  
average consumer expenditure 平均消费开支；一般消费开支 z}MP)|aH:  
average cost 平均成本 /,g,Ch<d  
average cost of land production 增辟土地平均成本 "-+\R}q$  
average daily turnover 平均每日成交额 4#:W.]U8  
average daily wage rate 平均每日工资率 ;{U@qQD7  
average expenditure pattern 平均开支模式 ]3X@_NYj  
average growth rate 平均增长率 oyYR-
4m\  
average net fixed assets 固定资产平均净值 R5X.^u  
average of relatives 相对价格平均数 BEre*J  
average price 平均价格 !Ikt '5/  
average propensity to consume 平均消费倾向；一般消费倾向 -De9_0#R  
average propensity to save 平均储蓄倾向；一般储蓄倾向 -i%e!DgH  
average rate 平均率 _N{RVeO  
average revenue 平均收入；平均收益 @n{JM7ctJ  
average stock 平均库存；平均存货 [E/\#4b  
average yearly rent 平均年租 {/ BT9|LI  
avoidance of double taxation 避免双重课税 Yq%9M=#k  
avoidance of tax 避税

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