一些有用的会计术语(也不知道发的地方对不对)A

A: 2L} SJUk*  
A share Ａ股；甲类股份 N=QfP  
abatement of tax 减税；减扣免税额 I.94v #r  
ABN AMRO Bank N.V. 荷兰银行 b7wvaRe.  
above-the-line expenditure 线上项目支出；经常预算支出 V&\[)D'c  
above-the-line receipt 线上项目收入；经常预算收入 +(1zH-^.  
ABSA Asia Limited 南非联合亚洲有限公司 )XzI #iQ  
absolute change 绝对数值变更 X  .5aMm  
absolute expenditure 实际开支 HP3lz,d  
absolute guideline figure 绝对准则数字 w6W}"Uw  
absolute interest 绝对权益 /|eA9 ]  
absolute order of discharge 绝对破产解除令 jg\Z;_!W  
absolute profit margin 绝对利润幅度 twlk-2yT!  
absolute value 实值；绝对值 ;o0&`b?  
absolutely vested interest 绝对既得权益 #EsNeBu  
absorbed cost 已吸收成本；已分摊成本 D(H>R
&b!  
absorption 吸收；分摊；合并 &qr;IL7'  
absorption rate 吸收率；摊配率；分摊率 ML8<4o  
ACB Finance Limited 亚洲商业财务有限公司 H s"HID  
acceptable form of reciprocity 合理的互惠条件 :X]itTrGs  
acceptable rate 适当利率；适当汇率 kMt 8/E`  
acceptance agreement 承兑协议 bj"J'  
acceptance for honour 参加承兑 jhg;%+KB  
acceptor 承兑人；接受人；受票人 ?)1{)Erf8x  
acceptor for honour 参加承兑人 GP:77)b5  
accident insurance 意外保险 _G.>+!"2/  
Accident Insurance Association of Hong Kong 香港意外保险公会 UM6(s@$  
accident insurance scheme 意外保险计划 "G@g" gP  
accident year basis 意外年度基准 mM-8+H?~b  
accommodation 通融；贷款 ktdW`R\+  
accommodation bill 通融票据；空头票据 $+3}po\  
accommodation party 汇票代发人 X7i/fm
{l'  
account balance 帐户余额；帐户结余 kT!9`S\  
account book 帐簿 /O^RF}  
account collected in advance 预收款项 {'2@(^3  
account current book 往来帐簿 5_z33,q2  
account of after-acquired property 事后取得的财产报告 ykX/9y+-s  
account of defaulter 拖欠帐目 2U:H545]]  
account payable 应付帐款 p-/|mL  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Y5FbU  
account receivable 应收帐款 (3#Cl 1]f  
account receivable report 应收帐款报表 4W)B'+ZK8  
account statement 结单；帐单；会计财务报表 ^n"OL*ipG  
account title 帐户名称；会计科目 )l[M Q4vWW  
accountant's report 会计师报告 ;Mpy#yIU.  
Accountant's Report Rules 会计师报告规则 $W9{P;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 j"|=C$Kn/  
Accounting Arrangements 《会计安排》 !/3B3cG  
accounting basis 会计基础 !cAyTl(_  
accounting by Official Receiver 破产管理署署长呈交的帐目 t7?Zxq  
Accounting Circular 《会计通告》 `P8Vh+7u  
accounting class 会计类别 B&.FOO  
accounting date 记帐日期；会计结算日期 de;GrPLAi  
accounting for money 款项核算 846$x$G4  
Accounting Officer 会计主任 +{W>i;U  
accounting period 会计报告期；会计期 3rc
KzS7  
accounting policy 会计政策；会计方针 X90J!  
accounting practice 会计惯例 r.>].~}4  
accounting principle 会计准则 Z<SLc,]^  
accounting record 会计记录 f/Hm{<BY  
accounting report 会计报告 Wr3mQU  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 pk3<|  
Accounting Society of China 中国会计学会 6u`)QUmItg  
accounting statement 会计报表 C~N/A73gF  
accounting system 会计制度；会计系统 Yl#Rib  
accounting transaction 会计事项；帐务交易 j  S?xk  
accounting treatment 会计处理 KOp162X>r  
accounting year 会计年度 'F_8j
;  
accretion 增值；添加 (''M{n  
accrual 应计项目；应累算数目 G_k~X"  
accrual basis 应计制；权责发生制 W81E!RyP`  
accrual basis accounting 应计制会计；权责发生制会计 OZTPOz.  
accrue 应累算；应计 pm\x~3jHs  
accrued benefit 应累算利益 \CXQo4P  
accrued charges 应计费用 :I:!BXQT$  
accrued cumulative preference share dividend 应累算的累积优先股股息 n;$5Cq!v=  
accrued expenses 应累算费用 QzzW x2  
accrued interest payable 应付利息；应计未付利息 "9^j.  
accrued interest receivable 应收利息；应计未收利息 "E8zh|m o  
accrued right 累算权益 J]G?Rc  
accruing profit 应累算的利润 1!1beR]  
accumulated fiscal reserve 累积财政储备 =RAh|e  
accumulated profit 累积利润；滚存溢利 ALNc'MW!  
accumulated reserve 累积储备 Ju3*lk/j-  
accumulation of surplus income 累积收益盈余 OV%Q3$15  
acquired assets 既得资产 c=L2%XPP  
acquisition 收购；购置；取得 i 4%xfN  
acquisition cost 购置成本 ,>:;#2+og  
acquisition expenses 购置费用 ]Qfn(u=o  
acquisition of 100% interest 收购全部股权 3'c0#h@VD  
acquisition of control 取得控制权 GA?87N  
acquisition of fixed assets 购置固定资产 H*Kj3NgY  
acquisition of shell “买壳” D!.+Y-+Xzu  
acquisition price 收购价 -t2+|J*  
act of God 天灾 FcRW;e8-  
acting partner 执事合伙人 _jNj-)RB_  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9f
',7i  
active partner 积极参与的合伙人 ZP;j9T!  
active trading 交投活跃 KTn}w:+B\  
actual circulation 实际流通 8ZKo_I\  
actual cost 实际成本 h|h>u ^@  
actual expenditure 实际开支；实际支出 9XRZ$j}L  
actual income 实际入息；实际收入；实际收益 t7m>A-I
  
actual market 现货市场 |pmZ.r  
actual price 现货价；实际价格 Bnb#{tL  
actual profit 实际利润 HVP"A3}KC  
actual quotation 实盘；实际价位；实际报价 &s$(g~ 4gC  
actual year basis 按实际年度计算 .GsO.#p{  
actuals 实货 C!R1})_^  
actuarial investigation 精算调查 dd\n8f  
actuarial principle 精算原则 EvWzq%z l  
actuarial report 精算师报告 n< ud> JIb  
Actuarial Society of Hong Kong 香港精算学会 ~<k,#^"}X  
actuarial valuation 精算师估值 <%Ostqj  
actuary 精算师 i%g#+Gw  
ad referendum agreement 暂定协议；有待覆核的协定 C":o/;,1  
ad valorem duty 从价税；按值征税 '^Ql]% _  
ad valorem duty system 从价税制 ) :\xHR4  
ad valorem fee 从价费 Q"t<3-"  
ad valorem tariff 从价关税 )@L'wW  
additional allowance 额外免税额 Wt=|  
additional amount for unexpired risk 未过期风险的额外款额 2A\,-*pc  
additional assessable profit 补加应评税利润 5Pd"h S  
additional assessment 补加评税 e89Xb;;w  
additional commitment 额外承担
AN24Sf'`  
additional commitment vote 额外承担拨款 fuA&7gNC  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Fb4`|  
additional dependent parent allowance 供养父母额外免税额 _x?
uU  
additional provision 额外拨款 ObE,$_
k  
additional stamp duty 附加印花税 x
,otFp  
additional tax 补加税罚款；补加税款 ~,BIf+\XF  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :sP!p`dl  
adjudged bankrupt 被裁定破产 3Ezy %7  
adjudicated bankrupt 裁定破产人 jWY$5Vq<H  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ?APeR,"V  
adjudication of bankruptcy 裁定破产；宣告破产 13+<Q \  
adjudication of insolvency 裁定无力偿还债务 {fEwA8Ir  
adjusted actual 经调整的实数；调整后的实数 lr{?"tl_  
adjusted current assets 经调整的流动资产；调整后的流动资产 '/$d0`3B>  
adjusted figure 经调整的数字；调整后的数额 5i-Rglo  
adjusted liabilities 经调整的负债；调整后的负债 OI?K/rn  
adjusted loss 经调整的亏损；调整后的亏损 L9@&2?k  
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 PIWux{  
adjusted profit 经调整的利润；调整后的利润 IR-dU<<9O  
adjusted surplus 经调整的盈余额；调整后的盈余额 svuq gSn  
adjusted value 经调整的价值；调整后的价值 w1Ec_y{  
adjustment 调整；修订；理算〔保险〕 >^Yq|
~[  
adjustment centre 调剂中心 DF g,Xa#  
adjustment lag 调整过程的时间差距；调整时差 h^*4}GU  
adjustment mechanism 调整机制 2l F>1vH  
adjustment of loss 亏损调整 hTM[8 ~<^  
adjustment process 调整过程；调整程序 ~O]]N;>72"  
adjustment range 调整幅度 !Mu|m
z=  
administered exchange rate 受管制汇率 \|Ul]1pO8  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 PNA\ TXT  
administration expenses 行政费用 w,Lvt }  
administration fee 手续费；行政费 OKP9CLg9  
administration in bankruptcy 破产管理 q-rB2  
administration order 遗产管理令 %rF?dvb;?  
administrator 管理人；遗产管理人 ? BE6  
administrator of the estate 遗产管理人 gi-Yqco  
admission of debt 债项承认书 p<&Xd}]"^W  
admission of proof 接纳债权证明 @0eHS+  
advance 放贷款项；垫付款项；预支款项；预付款项 <N`J`J-[  
advance account 暂支帐目；预付款帐户 dTL5-@  
advance compensation 预付补偿金 zOSs[[  
advance from shareholder 股东垫款 rC7``#5  
advance pending reimbursement 预支以待日后付还 3"kdjOB  
advanced economy 先进经济体系 9Li%KOY  
advancement 预付；预付财产 `iJhG^w9M  
advances warrant 垫款令 Mze;k3  
advancing 贷出
=;3fq-  
adverse balance 逆差 <97d[/7i  
adverse exchange 逆汇 :KKa4=5L  
advertisement addressed to shareholders 在报章刊登的致股东通告 3 AHY|  
advice for collection 托收通知书 +R\vgE68  
advice of drawing 提款通知书；汇票通知书 sT/c_^y  
advice of payment 付款通知 u1~9{"P*  
Advisory Committee [Securities and Futures Commission] 5|I[>Su  
谘询委员会〔证券及期货事务监察委员会〕 q\q=PB6r  
Advisory Committee on Diversification 经济多元化谘询委员会 Bcjx>#3?L  
affidavit 誓章；遗产申报誓章 `xc^_781\  
affidavit of no receipt 述明无收款的誓章 r&2~~_d3y  
affiliate 联号；联营公司；附属公司 D!oc>K$B  
affiliated company 附属公司；联号；联营公司 %&Fk4Z}M  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )OLq_':^@  
affordability 负担能力 TP}h~8 /;  
African Development Bank [AfDB] 非洲开发银行 Hh4 n  
after-acquired property 事后取得的财产 Ic{F*nnM  
after-hours dealing 市后交易 xEltwuDd?  
after-tax profit 税后盈利；税后利润；税后溢利 2o9$4{}rG  
agency agreement 代理协议 S8l1"/?aHE  
agency expenses 代理机构的开支 4:sjH.u<  
agency fee 代理费 HeK h>  
Agency Law 《代理法》 6SC,;p=  
agent 代理人；承销人 .p ls!  
agent of company 公司代理人 cNKUu~C+  
agent's fee 代理人费；经纪费 W>=o*{(YO  
aggregate 总计；总数；总体数字 M@(^AK{mU  
aggregate amount 总款额；总额 KYkS9_yF  
aggregate assets and liabilities 总体资产与负债 o%4G
d~
  
aggregate at constant price 按固定价格计算的总体数字 5I,gBT|B  
aggregate demand 总需求 jr /lk  
aggregate gross position 总持仓量 $v`afd y  
aggregate limit 总限额 O Lc}_  
aggregate of salaries tax 合计薪俸税 ';G1A  
aggregate performance 总体表现；总体业绩 zi'Jr)n  
aggregate supply 总体供应 ;oxAe<VIj  
aggregate surplus 总盈余 m$LVCB  
aggregate total 整体总额 ZO7&vF}  
aggregate value 总值；合计价值 9Q!bt  
aggregated basis 合计基准 @O}7XRJ_8  
aggregated net chargeable income 合计应课税入息实额 9ktEm|F3  
aggregation 合并计算；合计；总和 ~aXqU#8  
aggregation of incomes of husband and wife 夫妇入息合并计算 &(a(W22O  
aggregation of property 财产的总和 <N(oDaU  
agio 差价；贴水 axk"^gps  
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》 s 1ge0~p3  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment aP&D9
%5  
《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》 vNW jH!'  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ZL< MC~  
《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》 \#rO!z d  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ya -i^i\  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *<'M!iRC  
agreement for a settlement 授产协议 o]LRzI  
agreement for assignment 转让协议 P(SZ68  
agreement for sale 售卖协议；买卖协议 "{E qhR~  
agreement for sale and purchase 买卖协议 vZ#!uU^a:  
agreement for the payment of interest 支付利息协议 Pz_NDI  
agreement for the repayment of money 还款协议 tQ~WEC  
agreement of reinsurance 再保险协议 3SBZ>  
Agricultural Bank of China 中国农业银行 o:Zd1"Z  
air passenger departure tax 飞机乘客离境税 d vOJW".  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 U{ ;l0 2S  
airport tax 机场税 e.o;eD}"  
alcohol duty 酒精税 *RR[H6B^]X  
alienation 让与；让渡；转让 vU*x2fVb}  
alimony 生活费；赡养费 W"Jn(:&  
All Ordinaries Index [AOI] 所有普通股指数 #Rew [\$  
all risks 全险；综合险 %>WbmpIyc  
All Sales Record for Stock Market 《股票市场成交报告》 Vh<A2u3&  
Allied Capital Resources Limited 新联财务有限公司 1P]de'-`j  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 J.RAmU<  
allocation letter 拨款信件 '(#g1H3  
allocation of fund 分配款项；预留款项 S:8OQI  
allocation of profit 利润分配；溢利分配 XjE>k!=I  
allocation warrant 拨款令 gLL\F1|0x  
allotment 分配；配股 S*"u/b;  
allotment notice 股份配售通知；配股通知 -Z^4L  
allotment of shares 股份分配 ?`zgq>R}w[  
allowable 可获宽免；免税的 1j\aH&)GH  
allowable business loss 可扣除的营业亏损 6`$[Ini  
allowable expenses 可扣税的支出 *]x*B@RF  
allowance 免税额；津贴；备抵；准备金 X['2b78k  
allowance for debts 债项的免税额 nN3$\gHp8i  
allowance for depreciation by wear and tear 耗损折旧免税额 \Xt)E[  
allowance for funeral expenses 殡殓费的免税额 Ze!92g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Iia.k'N  
allowance for repairs and outgoings 修葺及支出方面的免税额 `!G7k  
allowance to debtor 给债务人的津贴 ^ie^VY($  
alteration of capital 资本更改 M8@_Uj  
alternate trustee 候补受托人 *OdX u&5  
amalgamation 合并 g6sjc,`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 s(&;q4|  
ambit of charges 征税范围；收费范围 S*)o)34U  
amended valuation 经修订的估值 l#@&~f[  
American Commodities Exchange 美国商品交易所 p8,0lo  
American Express Bank Limited 美国运通银行 n+D#k 8{  
American Stock Exchange 美国证券交易所 1Qh`6Ya f  
amortization 摊销 Z0
fJ9HW  
amount due from banks 存放银行同业的款项 2 [!Mx&^  
amount due from banks abroad 存放海外银行同业的款项 P`'$  
amount due from holding companies 控股公司欠款 kDB iBNdB  
amount due from local banks 存放本港银行同业的款项 m]IysyFFK  
amount due to banks 银行同业的存款 \,sg)^w@  
amount due to banks abroad 海外银行同业的存款 >sj bK%  
amount due to holding companies 控股公司存款 U&y`-@A4  
amount due to local banks 本港银行同业的存款 "L3Xd][  
amount due to outport banks 外埠银行同业的存款 :+,st&(E  
amount for note issue 发行纸币的款额 d<@Mdo<;?g  
amount of bond 担保契据的款额 T+RZ  
amount of consideration 代价款额 vN{-?  
amount of contribution 供款数额 `y
cU-m==  
amount of indebtedness 负债款额 ~2/{3m{3A  
amount of principal of the loan 贷款本金额 ~F#A Pt  
amount of rates chargeable 应征差饷数额 O
CHm;  
amount of share capital 股本额 \~X&o% y  
amount of sums assured 承保款额 -{9Gagy2&  
amount of variation 变动幅度 zfjTQMaxh  
amount of vote 拨款数额 (:Cc3  
amount payable 应付款额 %^9:%ytt  
amount receivable 应收款额 `W[+%b  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 XLTD;[
jO  
analysis 分析 &.*uc|{  
ancillary risk 附属风险 B50 [O!  
annual account 周年帐目；周年帐目报表；年度决算；年结 (BERY  
annual accounting date 年结日期 o@dy:AR  
annual allowance 每年免税额；年积金；年度津贴；年津 5a(<%Q <"  
annual balance 年度余额 CtT~0Y|  
annual disposable income 每年可动用收入 '1]7zWbW  
annual estimates 周年预算 Isovwd  
annual fee 年费 {TL +7kiX/  
annual general meeting 周年大会 ^t78jfl  
annual growth rate 年增率；每年增长率 vSM_]fn  
annual long-term supplement 长期个案每年补助金 ygvzdYd  
annual pensionable emolument 可供计算退休金的年薪 e`s
w*m5  
annual report 年报 }f}IA\8]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m{&w{3pQk  
annual return 周年报表；周年申报表；每年报税表格 ';/84j-3F  
Annual Return Rules 《周年报表规则》 $o^e:Y, a  
annual review of consumer prices 每年消费物价回顾 lEfBe)7+  
annual roll-forward basis 逐年延展方式 \>)f5 gV@  
annual salary 年薪 KtMbze  
annual statement 年度报表；年度决算表 Ko}2%4on  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 :pd&dg!5  
annuitant 年金受益人 Bp0bY9xLg_  
annuity 年金 k!doIM
j  
annuity contract 年金合约 j??tmo  
annuity on human life 人寿年金 PV,"-Nv,  
antecedent debt 先前的债项 JIUtj7HQ  
ante-dated cheque 倒填日期支票 >
%c*Xe  
anticipated expenditure 预期开支 b|ZLX:  
anticipated net profit 预期纯利 G+yL;G/  
anticipated revenue 预期收入 d,R6` i  
anti-inflation measure 反通货膨胀措施 Zu=kT}aGg  
anti-inflationary stance 反通货膨胀立场 6;JP76PD  
apparent deficit 表面赤字 ozxYH],  
apparent financial solvency 表面偿债能力 p^8JLC  
apparent partner 表面合伙人 ] C,1%(  
application for personal assessment 个人入息课税申请书 C|6{fd4?  
application of fund 资金应用 ;i9>}]6  
application to release as liquidator and to destruct the books of accounts and documents >Me]m<$E;  
申请免除清盘人职务及毁灭帐簿与文件 vOgLEN&]  
appointed actuary 委任精算师 j@C0af  
appointed auditor 委任核数师；委任审计师 Wg(bD,  
appointed trustee 委任的受托人
pruWO'b`  
appointer 委任人 {NeWdC  
apportioned pro rata 按比例分摊 v[D&L_  
apportionment 分配；分摊 _>v0R'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H'h#wV`(  
apportionment formula 分摊方程式 Q>IH``1*e  
apportionment of estate duty 遗产税的分摊 NV#')+Ba  
appraisal 估价；评估 <9\,QR)  
appreciable growth 可观增长 01nsdZ-  
appreciable impact 显着影响 -]QguZE  
appreciable increase 可观增长 MW]8;`|jC  
appreciation 增值；升值 Xb+3Xn0}&8  
appreciation against other currencies 相对其他货币升值 ja75c~RUw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8&T,LNZoY  
appreciation tax 增值税 kr{)  
appropriation 拨款；拨用；拨付 -gSj>b7T  
appropriation account 拨款帐目 q5?L1  
Appropriation Bill 拨款法案 "=ElCaP}  
appropriation-in-aid system 补助拨款办法 a)S(p1BGg  
approved assets 核准资产 </yo9.  
approved basket stock 认可一篮子证券 lzoeST  
approved budget 核准预算 VV\Xb31J  
approved charitable donation 认可慈善捐款 Bj&_IDs4  
approved charitable institution 认可慈善机构 ru(J5+H  
approved currency 核准货币；认可货币 SKJW%(|3  
approved estimates 核准预算 Q)+Y}  
approved estimates of expenditure 核准开支预算 \[k%)_  
approved overseas insurer 核准海外保险人 o4'W
r  
approved overseas trust company 核准海外信托公司 (+x]#
#Q  
approved pooled investment fund 核准汇集投资基金 \=8=wQv  
approved provident fund scheme 认可公积金计划 ,|iy1yg(  
approved provision 核准拨款 jnDQ{D  
approved redeemable share 核准可赎回股份 q\U4n[Zk  
approved regional stock 认可地区性证券 }Eb]9c\  
approved retirement scheme 认可退休金计划 ^
vn\4  
approved subordinated loan 核准附属贷款 `x4E
;Wjv  
arbitrage 套戥；套汇；套利 |1i]L@&  
arbitrageur 套戥者；套汇者 :Q=z=`*2w  
arbitrary amount 临时款项 UnjNR[=  
arrangement 措施；安排；协定 C1D ! V:  
arrears 欠款 ,$B
gR2^  
arrears of pay 欠付薪酬 ;24'f-Eri  
arrears of revenue 逾期未收税款；逾期未收的帐项 -s89)lUkS  
articles of association 组织章程；组织细则；组织章程细则 CfY7<o1>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O8$~*NFJf  
ascertainment of profit 确定利润 Ft$^x-d  
"Asia Clear" “亚洲结算系统” Nor`c+,4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 NZ)b:~a  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 &PSTwZd  
Asian Development Fund [ADF] 亚洲发展基金 W
CoF{*  
Asian dollar bond 亚洲美元债券 HNFhH0+^  
Asian dollar market 亚洲美元市场 4$F:NW,v:)  
Asian dollar rate 亚洲美元利率 shy  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 mw Z'=H  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 7y;u} 1  
asked price 沽盘；喊价；索价；卖方报价 ($:y\,5(9I  
assessable income 应评税入息 0IpST  
assessable loss 应评税亏损 ]DU61Z"v?b  
assessable profit 应评税利润  *0-v!\{  
assessable value 应评税值 RZe#|k+ 8  
assessed profit 估定利润 HrDTn&/  
assessed value 经评估价值 . Jb?]n  
assessment 评税；评定；估价；评税单 2pjW,I!`  
assessment number 评税编号；估价编号 33,;i
E  
assessment of additional tax 补加税评税 r/^tzH's  
assessment of performance 业绩评估；实绩评价 0w'|d@*wV  
Assessor 评税主任 }ymc5-  
asset price bubbles 资产价格泡沫 ;fj9n-  
asset-backed securities 具资产保证的证券  rWqkdi1  
assets accretion 资产增值 %P(;8sS  
assets and liabilities 资产与负债 K
c-Y  
assets betterment statement 资产递增表；资产改进表 #TIX_RXh  
assets lending 实物放款；有抵押贷款 2k+=kt  
assets of the company passing on the death 死者去世时转移的公司资产 fMyE&#}z  
assets pledged as security for liabilities 用作负债抵押的资产 |@+8]dy:l  
assets portfolio 资产投资组合 [qW<D/
@  
assets price 资产价格 }}s8D>;G~  
assets quality 资产质素 N:OD0m%`)  
assets realization 资产变现 k3C"  
assets refinancing arrangement 资产再集资安排 4uX,uEa  
assets securitization 资产证券化 6mi$.' qP  
assets situated outside Hong Kong 在香港以外地方的资产 tnN'V  
assets stripping 削减资产；拆卖资产 Tt`L(
oF  
assets value 资产值 H/pcXj  
assignee 承让人 ^g-Fg>&M  
assignment 转让；转让书；转让契 C(xqvK~p  
assignment of interest 权益转让 =zz+<!!  
assignment of letters patent and trade mark 专利证书及商标转让 db<q-u  
assignment of property 物业转让；物业转让书 Uld_X\;Q4  
assignment right 转让权 9e-*JYF]C  
assignor 转让人 m';#R9\Fz  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 EZ..^M3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 L#`7FaM?  
associate member 附属会员 >kt~vJI  
associated body corporate 相联法人团体 <s
O?ev[  
associated company 相联公司；联属公司 >6XDX=JVI  
associated corporation 相联法团 )-)ss"\+Ju  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Fgsk
b"k/  
公认会计师公会〔英国〕 -J{Dxz  
Association of Futures Exchange Brokers 香港期货经纪协会 {3.*7gnY\L  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |OOXh[y  
association of underwriters 承保人组织 tSI& "-  
assumption of control 接管 v'h3CaA9j  
assurance 担保；保险；转易；转易书 W^003*m~~K  
assurance of interest 权益的转易 Q^[e/U,  
at 19XX price 按一九ＸＸ年价格计算 FPvuzBJ
 
at a discount 按赔价计算；按贴水价格计算；打折扣 1!X1wCT  
at a premium 按溢价计算；按升水价格计算 .4Iw=T_  
at call 通知付款；按通知 4=~ 9v  
at constant market price 按固定市价计算 W)|c[Q\  
at constant price 按固定价格计算 :jBZK=3F>  
at cost 按成本计算 Q@7l"8#[t  
at current market price 按当时市价计算；按现时市价计算 nt drXg  
at current price 按当时价格计算；按现时价格计算 C2CYIok$&  
at factor cost 按要素成本计算；按生产要素成本计算 k& W
S$R?u  
at money-of-the-day price 按付款当日价格计算 GSC{F#:z  
at or better 按指定或较佳价位〔买卖指令〕 Fq vQk  
at par 按面值计算；平价 t8t}7XD   
at sight 见票即付 R:]/{b4Uq  
at the close 按收市盘 gW'P`Oxw  
at the opening 按开市盘 KbXbT  
attestation 见证；见证条款 dFdlB`L  
at-the-money option 平价期权 6#-6Bh)>4  
attorney 受权人；受托代表人 oSN8Xn*qr  
attornment 新拥有人承认书 ,2RC|h^O,  
attributable profit 可归属利润 1P+Mv^%I  
attributable share value 可归属股份价值 )Y=w40Yzd  
Auckland Stock Exchange 奥克兰证券交易所 C usV
W  
auction 拍卖 ?@
3#c  
auctioneer 拍卖商 /&*m1EN#o  
audit 审计；核数 oK#\HD4U  
Audit Commission 审计署 LKIW*M  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] D
LNa6  
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〕 olYPlHF  
audit review 帐目审查 Y0@'za^y  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 "kcpA#uD|  
audited account 审计帐目；经审计的帐目 .Ln;m8  
audited annual account 经审计的周年帐目 FYp|oD2=1  
audited balance sheet 经审计的资产负债表 f<g>dQlE  
auditor 核数师；核数主任；审计师 jK\V|5k  
auditor's certificate 核数师证明书；审计师证明书 "}0)YRz%  
auditor's report 核数师报告；审计师报告 +R2^* *<  
Aussie bond 澳元债券 a];BW)  
austerity budget 紧缩预算 cSY2#u|v  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 u(8_[/_B  
Australia All Ordinaries Index 澳洲所有普通股票指数 1y},9ym  
Australian Dollar [AUD] 澳元 7k'=Fm6za  
Australian Options Market 澳大利亚期权市场 <P+G7!KZ&  
Australian Securities Commission 澳洲证券事务监察委员会 hZp=BM"bJ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 8]sTX9  
Australian Stock Exchange 澳大利亚证券交易所 'q{PtYr  
Austrian Schilling [ATS] 奥地利先令 >(IITt  
authentication 认证；鉴证 }%-UL{3%
 
authority to purchase 委托购买证；委购书 ]cx"  
authorization 认可；核准；授权；授权书 vh<]aiY  
authorization by direction 指示授权 //#xK D  
authorization by instruction 指令授权 fKPiRlLS  
authorization by warrant 令状授权 J
VD@I{  
authorization of unit trust 单位信托的认可 q,<n,0)K  
authorized agent 指定代理人 kb/|;!  
authorized capital 法定资本 pi^^L@@d  
authorized clerk 出市员 B.]qrS|  
authorized dealer 认可交易商 66I|0_  
authorized financial institution 认可财务机构 >&$
$(Bp  
authorized fund 认可基金 mgJShn8]  
authorized fund house 获授权的基金公司；认可基金公司 B0-4ZT  
authorized institution 认可机构 ."~7 \E> t  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 lAdOC5+JX  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 t7{L
[C$  
authorized insurer 获授权保险人；获认可承保人 RnMBGxa  
authorized investment 特准投资项目 @m
+pr\h(  
authorized person 获授权人 GCcwEl!K^  
authorized representative 获授权代表 ?R|fS*e2EB  
authorized share capital 法定股本 )m|X;eEo  
automated quotation system 自动报价系统 *\=2KIF'  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] mtSNl|O&{  
自动交易系统〔香港期货交易所有限公司〕 s5c! ^,L8  
automatic adjustment mechanism 自动调整机制 N,WI{*  
automatic adjustment system 自动调整系统 D< nlb-  
Automatic Clearing House 自动票据交换所 DZHrR:q?e  
automatic exchange rates accumulation system 自动化汇率累集系统 t` }20=I+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9F2w.(m  
automatic teller machine [ATM] 自动柜员机 c*y$bf<  
autopay 自动转帐 v+xgxQGYH  
available assets 可用资产 K!IF?iell  
available fiscal reserve 现存财政储备 OSSd;ueur$  
available profit 可用利润 1VhoJGH;C  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Ck ~V5  
average 平均；平均数；海损 t] n(5!L(  
average basic salary 平均基本薪金 Y0/jH2n  
average consumer expenditure 平均消费开支；一般消费开支 '_q: vjX  
average cost 平均成本  opUKrB  
average cost of land production 增辟土地平均成本 `A4QU,0 8h  
average daily turnover 平均每日成交额 Bg+<*z-?e  
average daily wage rate 平均每日工资率 F|]o9&/<]  
average expenditure pattern 平均开支模式 ATYQ6E[{MV  
average growth rate 平均增长率 AI
vL#12  
average net fixed assets 固定资产平均净值 F<PWBs%  
average of relatives 相对价格平均数 *=-__|t  
average price 平均价格 WmT}t  
average propensity to consume 平均消费倾向；一般消费倾向 $$2S*qY  
average propensity to save 平均储蓄倾向；一般储蓄倾向  At`1)  
average rate 平均率 % j[O&[s}  
average revenue 平均收入；平均收益 cCo07R  
average stock 平均库存；平均存货 u^#4G7<  
average yearly rent 平均年租 33#7U+~]@  
avoidance of double taxation 避免双重课税 gFWEodx,9  
avoidance of tax 避税

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