一些有用的会计术语(也不知道发的地方对不对)A

A: Q"\[ICu!,  
A share Ａ股；甲类股份 2ZnTT{]_m  
abatement of tax 减税；减扣免税额 2w%1\TcB$  
ABN AMRO Bank N.V. 荷兰银行 L/shF}<  
above-the-line expenditure 线上项目支出；经常预算支出 [Gu]p&  
above-the-line receipt 线上项目收入；经常预算收入 \J6T:jeS,  
ABSA Asia Limited 南非联合亚洲有限公司 ;2$^=:8  
absolute change 绝对数值变更 WWY9U  
absolute expenditure 实际开支 F4@h}T5)  
absolute guideline figure 绝对准则数字 ][9M_.  
absolute interest 绝对权益 G[jCmkK  
absolute order of discharge 绝对破产解除令 hFKYRZtP.8  
absolute profit margin 绝对利润幅度 nBQG.3  
absolute value 实值；绝对值 VFyt9:
a  
absolutely vested interest 绝对既得权益 IV\@GM:ait  
absorbed cost 已吸收成本；已分摊成本 m{' q(w}  
absorption 吸收；分摊；合并 }b44^iL$9y  
absorption rate 吸收率；摊配率；分摊率 I6UZ_H'E  
ACB Finance Limited 亚洲商业财务有限公司 e3[N#ryt  
acceptable form of reciprocity 合理的互惠条件 'tOo0Zgc  
acceptable rate 适当利率；适当汇率 9yQ[*  
acceptance agreement 承兑协议 b"J(u|Du`  
acceptance for honour 参加承兑 \Ew2@dF{O  
acceptor 承兑人；接受人；受票人 0tA+11Iu  
acceptor for honour 参加承兑人 \K?3LtJ  
accident insurance 意外保险 %'P58  
Accident Insurance Association of Hong Kong 香港意外保险公会 UOq$88sr  
accident insurance scheme 意外保险计划 *Owq_)_(|  
accident year basis 意外年度基准 UO</4WJ  
accommodation 通融；贷款 3)=$BSC%  
accommodation bill 通融票据；空头票据 D[<8(~VP  
accommodation party 汇票代发人 !j- 7,  
account balance 帐户余额；帐户结余 Fw=-gb_.  
account book 帐簿 xi-^_I  
account collected in advance 预收款项 K@hv[4  
account current book 往来帐簿 ")TI,a`  
account of after-acquired property 事后取得的财产报告 )y8$-"D(it  
account of defaulter 拖欠帐目 z\v\T|C  
account payable 应付帐款 5}1cNp6@  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 i~4:]r22  
account receivable 应收帐款 ,cS|fG  
account receivable report 应收帐款报表 .n"aQ
@!  
account statement 结单；帐单；会计财务报表 gB?#T  
account title 帐户名称；会计科目 G.9?ApG9  
accountant's report 会计师报告 @]~\H-8  
Accountant's Report Rules 会计师报告规则 jA6:-Gz  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Pocm.  
Accounting Arrangements 《会计安排》 DBO
z<|  
accounting basis 会计基础 k;"=y)@o  
accounting by Official Receiver 破产管理署署长呈交的帐目 h:l\kr|9  
Accounting Circular 《会计通告》 wAITE|H<zj  
accounting class 会计类别 B4I|"5G2y  
accounting date 记帐日期；会计结算日期 J)66\
h=  
accounting for money 款项核算 C8i}~x<  
Accounting Officer 会计主任 BK,=(;d3  
accounting period 会计报告期；会计期 Y6V56pOS  
accounting policy 会计政策；会计方针 2@=
JIMtc  
accounting practice 会计惯例 ^>[Z~G($  
accounting principle 会计准则 RXh
/[t+  
accounting record 会计记录 @HR]b
^2E  
accounting report 会计报告 i_V~SC`  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 55fV\3F|R  
Accounting Society of China 中国会计学会 #;H+Kb5O  
accounting statement 会计报表 >Efv?8$E\  
accounting system 会计制度；会计系统 7\5;;23N4  
accounting transaction 会计事项；帐务交易 ]^"*Fdn  
accounting treatment 会计处理 i9_ZK/*  
accounting year 会计年度 qbmy~\ZY  
accretion 增值；添加 t(^c]*r~  
accrual 应计项目；应累算数目 S.BM/M  
accrual basis 应计制；权责发生制 1S<V,9(  
accrual basis accounting 应计制会计；权责发生制会计 OLlNCb#t  
accrue 应累算；应计 HA>b'lqBM  
accrued benefit 应累算利益 /9;)zI  
accrued charges 应计费用 (@mvNlc:  
accrued cumulative preference share dividend 应累算的累积优先股股息
kE=}
.  
accrued expenses 应累算费用 ^b'|`R+~}  
accrued interest payable 应付利息；应计未付利息 C;M.dd  
accrued interest receivable 应收利息；应计未收利息 nxCwg>  
accrued right 累算权益 rk{DrbRx  
accruing profit 应累算的利润 <1>\?$)D  
accumulated fiscal reserve 累积财政储备 yX?& K}JI  
accumulated profit 累积利润；滚存溢利 rE
EWCt  
accumulated reserve 累积储备 AW1691Q  
accumulation of surplus income 累积收益盈余 }_Jr[ia
B  
acquired assets 既得资产 h0L*8P`t  
acquisition 收购；购置；取得 hQvSh\p  
acquisition cost 购置成本 l$z\8]x  
acquisition expenses 购置费用 ggfL d r  
acquisition of 100% interest 收购全部股权 ?u"MsnCXYn  
acquisition of control 取得控制权 L+bU~N,+A  
acquisition of fixed assets 购置固定资产 Y;4nIWe JL  
acquisition of shell “买壳” O:WFh;c  
acquisition price 收购价 ,vl][MhM  
act of God 天灾 \XD&0inv  
acting partner 执事合伙人 rXd
I`l#  
active market 买卖活跃的市场；交投畅旺的市场；旺市 r1]shb%J?  
active partner 积极参与的合伙人 hU@9vU<U  
active trading 交投活跃 $xJVUV  
actual circulation 实际流通 Rcfh*"k  
actual cost 实际成本 Q3*@m  
actual expenditure 实际开支；实际支出 !0{":4\  
actual income 实际入息；实际收入；实际收益 ?dY}xE  
actual market 现货市场 9U^jsb<St>  
actual price 现货价；实际价格 aj85vON1
`  
actual profit 实际利润 x/ lW=EQ  
actual quotation 实盘；实际价位；实际报价 XzIhFX6  
actual year basis 按实际年度计算 G
BV]7.  
actuals 实货 \E5%.KR  
actuarial investigation 精算调查 TeSF  
actuarial principle 精算原则 |/5j0  
actuarial report 精算师报告 f =B)jYI  
Actuarial Society of Hong Kong 香港精算学会 s8Xort&  
actuarial valuation 精算师估值 FE,&_J"  
actuary 精算师 $_%yr ~2  
ad referendum agreement 暂定协议；有待覆核的协定 xQT`sK+  
ad valorem duty 从价税；按值征税 *2Il{KOA^  
ad valorem duty system 从价税制 |MY6vRJ(  
ad valorem fee 从价费 .n'z\]-/Q  
ad valorem tariff 从价关税 ppP7jiGo  
additional allowance 额外免税额 "X=l7{c/  
additional amount for unexpired risk 未过期风险的额外款额 IDyf9Zra?  
additional assessable profit 补加应评税利润 K\v1o  
additional assessment 补加评税 3XjM@D  
additional commitment 额外承担 hlWTsi4N  
additional commitment vote 额外承担拨款 Xkk m~sM6  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 eYLeytF]Uy  
additional dependent parent allowance 供养父母额外免税额 X!Xl  
additional provision 额外拨款 ?KDI'>"-v  
additional stamp duty 附加印花税 R-+k>_96|  
additional tax 补加税罚款；补加税款 HZ* <BjE:"  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 VQI  
adjudged bankrupt 被裁定破产 9 N[k ?kUZ  
adjudicated bankrupt 裁定破产人 c$ya{]a  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ov.7FZ+
 
adjudication of bankruptcy 裁定破产；宣告破产 6&5p3G{%0  
adjudication of insolvency 裁定无力偿还债务 +ffs{g{  
adjusted actual 经调整的实数；调整后的实数 Ze[ezu  
adjusted current assets 经调整的流动资产；调整后的流动资产 ,#@B3~giC  
adjusted figure 经调整的数字；调整后的数额 |#fqHON  
adjusted liabilities 经调整的负债；调整后的负债 [Dni>2@0  
adjusted loss 经调整的亏损；调整后的亏损 PBc.}TSGj  
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 x<W`2Du  
adjusted profit 经调整的利润；调整后的利润 Y;JV9{j  
adjusted surplus 经调整的盈余额；调整后的盈余额 <iDqt5)N  
adjusted value 经调整的价值；调整后的价值 jl YnV/ ]  
adjustment 调整；修订；理算〔保险〕 _1S^A0ft  
adjustment centre 调剂中心 `uo'w:Q  
adjustment lag 调整过程的时间差距；调整时差 G'T/I\tB  
adjustment mechanism 调整机制 u|t<f`ze  
adjustment of loss 亏损调整 F$T@OT6  
adjustment process 调整过程；调整程序 yu"enA  
adjustment range 调整幅度 1'@/jR  
administered exchange rate 受管制汇率 tEhYQZ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ppH5>Y 6c  
administration expenses 行政费用 ?~s,O$o  
administration fee 手续费；行政费 xcz[w}{eEq  
administration in bankruptcy 破产管理
,g
\%P5  
administration order 遗产管理令 D^V0kC p!F  
administrator 管理人；遗产管理人 _
7
Z|=)  
administrator of the estate 遗产管理人 AC:cV='  
admission of debt 债项承认书 !
l-^JPb  
admission of proof 接纳债权证明 ]"Z*Hq z  
advance 放贷款项；垫付款项；预支款项；预付款项 +MU|XT_5|6  
advance account 暂支帐目；预付款帐户 aUUr&yf_L  
advance compensation 预付补偿金 ;dgxeP;mp  
advance from shareholder 股东垫款 # Un>g4>Rh  
advance pending reimbursement 预支以待日后付还 :I*G tq   
advanced economy 先进经济体系 7)aitDD  
advancement 预付；预付财产 AvnK?*5!@  
advances warrant 垫款令 MW*@fl<@?M  
advancing 贷出 +c$]Q-(  
adverse balance 逆差 uSh!A  
adverse exchange 逆汇 %5.aC|^}  
advertisement addressed to shareholders 在报章刊登的致股东通告 huVw+vAA  
advice for collection 托收通知书 rjqQWfShY  
advice of drawing 提款通知书；汇票通知书 X+2aP'D  
advice of payment 付款通知 B@XnHh5y  
Advisory Committee [Securities and Futures Commission] 0*0]RC5?  
谘询委员会〔证券及期货事务监察委员会〕 ~$xLR/{y  
Advisory Committee on Diversification 经济多元化谘询委员会 WxwSb`U|  
affidavit 誓章；遗产申报誓章 _EMq"
\ND  
affidavit of no receipt 述明无收款的誓章 -v"\WmcS  
affiliate 联号；联营公司；附属公司 F/GfEMSE  
affiliated company 附属公司；联号；联营公司 =8FV&|fP  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 "|<6bA  
affordability 负担能力 X-,scm  
African Development Bank [AfDB] 非洲开发银行 3{OY&   
after-acquired property 事后取得的财产 H6i4>U*  
after-hours dealing 市后交易 itV
@U  
after-tax profit 税后盈利；税后利润；税后溢利 {!h|(xqN+  
agency agreement 代理协议 $=?1>zvF  
agency expenses 代理机构的开支 ".ay
pD)W  
agency fee 代理费 tg%s#lLeH  
Agency Law 《代理法》 >;a_
i>[  
agent 代理人；承销人 T1'8<pJ^  
agent of company 公司代理人 *9V;;bY#  
agent's fee 代理人费；经纪费 ~gU.z6us  
aggregate 总计；总数；总体数字 DL0jA/f  
aggregate amount 总款额；总额 )9LlM2+y  
aggregate assets and liabilities 总体资产与负债 hwgLJY?  
aggregate at constant price 按固定价格计算的总体数字 ~a@O1MB  
aggregate demand 总需求 1 ?X(q  
aggregate gross position 总持仓量 S ykblP37  
aggregate limit 总限额 L,G{ t^j  
aggregate of salaries tax 合计薪俸税 Ucnj7>+"  
aggregate performance 总体表现；总体业绩 wV\;,(<x=%  
aggregate supply 总体供应 a|aRUxa0"  
aggregate surplus 总盈余 : V16bRpjL  
aggregate total 整体总额 zzm
Z`Ya  
aggregate value 总值；合计价值 VK)1/b=yT  
aggregated basis 合计基准 Uy
kOQ-2-n  
aggregated net chargeable income 合计应课税入息实额 2ZHeOKJ-  
aggregation 合并计算；合计；总和 3u]#Ra~5  
aggregation of incomes of husband and wife 夫妇入息合并计算 fu3~W  
aggregation of property 财产的总和 ,=o)R,[  
agio 差价；贴水 AL*P2\8  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 %J)n#\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment d#~^)r  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Oa7x(
wS  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Ut"~I)S{LT  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》  -)  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment CZE!rpl  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 v,6  
agreement for a settlement 授产协议 0V{a{>+  
agreement for assignment 转让协议 +bC-_xGuh  
agreement for sale 售卖协议；买卖协议 !=%E&e]  
agreement for sale and purchase 买卖协议 wkSIQL  
agreement for the payment of interest 支付利息协议 XP#j9CF#.  
agreement for the repayment of money 还款协议 7kDX_,i  
agreement of reinsurance 再保险协议 Ph[P$: 9  
Agricultural Bank of China 中国农业银行 Cm)_xnv  
air passenger departure tax 飞机乘客离境税 fa#xEWaFr  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 b(
@[Y(_R  
airport tax 机场税 F!v`._]  
alcohol duty 酒精税 oq00)I1  
alienation 让与；让渡；转让 o5~o Rmsr  
alimony 生活费；赡养费 #'"zyidu  
All Ordinaries Index [AOI] 所有普通股指数 F3k]*pk8w  
all risks 全险；综合险 d)V"tSC,  
All Sales Record for Stock Market 《股票市场成交报告》 NyHHK8>  
Allied Capital Resources Limited 新联财务有限公司 Z:F5cXt<  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 %C&HR2  
allocation letter 拨款信件 `LD#fg*  
allocation of fund 分配款项；预留款项 8S;]]*cD~  
allocation of profit 利润分配；溢利分配 ;O8Uc&:P  
allocation warrant 拨款令 m e\S:  
allotment 分配；配股 l!Bc0  
allotment notice 股份配售通知；配股通知 :=J~t@  
allotment of shares 股份分配 w[g(8#*  
allowable 可获宽免；免税的 yO@KjCv"  
allowable business loss 可扣除的营业亏损 m~KGB"  
allowable expenses 可扣税的支出 w]n ,`r^  
allowance 免税额；津贴；备抵；准备金 ,SEC~)L  
allowance for debts 债项的免税额 G/Ll4 :  
allowance for depreciation by wear and tear 耗损折旧免税额 B+e$S%HV  
allowance for funeral expenses 殡殓费的免税额 u$T`Bn  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3&*_5<t\X  
allowance for repairs and outgoings 修葺及支出方面的免税额 "YIrqk
 
allowance to debtor 给债务人的津贴 \;"$Z9W  
alteration of capital 资本更改 Bvbv~7g(  
alternate trustee 候补受托人 'EsN{.l?  
amalgamation 合并 n,KOQI;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bj6-0`  
ambit of charges 征税范围；收费范围 Ie3 F  
amended valuation 经修订的估值 H
)XHlO^  
American Commodities Exchange 美国商品交易所 45cMG~]p  
American Express Bank Limited 美国运通银行 @8[3]<  
American Stock Exchange 美国证券交易所 AGwFD  
amortization 摊销 AiUICf?{  
amount due from banks 存放银行同业的款项 (e>.hfrs  
amount due from banks abroad 存放海外银行同业的款项 WJH)>4M#  
amount due from holding companies 控股公司欠款 U}
9B wr^  
amount due from local banks 存放本港银行同业的款项 A0L&p(i  
amount due to banks 银行同业的存款 q2qbbQ6H  
amount due to banks abroad 海外银行同业的存款 K \?b6;ea  
amount due to holding companies 控股公司存款 vj?v7  
amount due to local banks 本港银行同业的存款 ^1d"Rqtv  
amount due to outport banks 外埠银行同业的存款 QBi&Q%piy  
amount for note issue 发行纸币的款额 lTNfTO^  
amount of bond 担保契据的款额 +APf[ZpU  
amount of consideration 代价款额 I]S8:w![  
amount of contribution 供款数额 %lL^[`AR  
amount of indebtedness 负债款额 7
"L`|O?8)  
amount of principal of the loan 贷款本金额 +qz"+g  
amount of rates chargeable 应征差饷数额 FcR(uv<  
amount of share capital 股本额 hY5G=nbO*  
amount of sums assured 承保款额 VUfV=&D-*g  
amount of variation 变动幅度 FScE3~R  
amount of vote 拨款数额 Q4YIKNN|7  
amount payable 应付款额 m%8idjnG  
amount receivable 应收款额 -#yLH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 eK
}AVz}k  
analysis 分析 vfW  
ancillary risk 附属风险 *0y|0J+0  
annual account 周年帐目；周年帐目报表；年度决算；年结 }=kf52Am,}  
annual accounting date 年结日期 SG6@Rn*^  
annual allowance 每年免税额；年积金；年度津贴；年津 A]VcQ_e  
annual balance 年度余额 C)2Waj}  
annual disposable income 每年可动用收入 JaC =\\B  
annual estimates 周年预算 .gPE Qc+D  
annual fee 年费 #
N`~.96  
annual general meeting 周年大会 zP\n<L
5  
annual growth rate 年增率；每年增长率 idL6*%M  
annual long-term supplement 长期个案每年补助金 [K2\e N~g  
annual pensionable emolument 可供计算退休金的年薪 XqD/~_z;  
annual report 年报 aL63=y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I?sA)!8  
annual return 周年报表；周年申报表；每年报税表格 ^X
$k<nA;  
Annual Return Rules 《周年报表规则》 2FHWOy /N@  
annual review of consumer prices 每年消费物价回顾 [qhQj\cK  
annual roll-forward basis 逐年延展方式
f<.43kv@  
annual salary 年薪 bv&A)h"S  
annual statement 年度报表；年度决算表 R(dVE\u  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 !2dA8b  
annuitant 年金受益人 Wb!"L`m  
annuity 年金 mmC&xZ5f  
annuity contract 年金合约 XW!a?aLNX  
annuity on human life 人寿年金 Ax[!7~s  
antecedent debt 先前的债项 &V;^xMO!  
ante-dated cheque 倒填日期支票 P.bBu  
anticipated expenditure 预期开支 (;1FhIi&  
anticipated net profit 预期纯利 4@6!E^  
anticipated revenue 预期收入 voRr9E*n  
anti-inflation measure 反通货膨胀措施 t#s?:  
anti-inflationary stance 反通货膨胀立场 K9v@L6pY=  
apparent deficit 表面赤字 /]=dPb%  
apparent financial solvency 表面偿债能力 @WIcH:_w-  
apparent partner 表面合伙人 ^4@~\#$z  
application for personal assessment 个人入息课税申请书 >*ey 7g  
application of fund 资金应用 k/+-Tq;  
application to release as liquidator and to destruct the books of accounts and documents i~\fpay  
申请免除清盘人职务及毁灭帐簿与文件 (17%/80-J  
appointed actuary 委任精算师 %JBFG.+  
appointed auditor 委任核数师；委任审计师 G#.(%,  
appointed trustee 委任的受托人 !a&@y#x  
appointer 委任人 %1Gat6V<'  
apportioned pro rata 按比例分摊 b-e3i;T!}~  
apportionment 分配；分摊 uWw4l"RK`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S4]}/Imn)  
apportionment formula 分摊方程式 ~YO-GX(  
apportionment of estate duty 遗产税的分摊 g+8j$w}  
appraisal 估价；评估 Sbub|  
appreciable growth 可观增长 Uq/#\7/rL  
appreciable impact 显着影响 'Z LGt#  
appreciable increase 可观增长 T.kmoLlH  
appreciation 增值；升值 aaq{9Y#  
appreciation against other currencies 相对其他货币升值 .5+*,+-  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l,Un7]*  
appreciation tax 增值税 '0g1v7Gx  
appropriation 拨款；拨用；拨付 qJQE|VM&  
appropriation account 拨款帐目 B<c7&!B  
Appropriation Bill 拨款法案 ]@OGp:Hz  
appropriation-in-aid system 补助拨款办法 IWeQMwg  
approved assets 核准资产 )'8DK$.  
approved basket stock 认可一篮子证券 $3BCA)5:  
approved budget 核准预算 ?29zcuRaru  
approved charitable donation 认可慈善捐款 Vm.&JVb  
approved charitable institution 认可慈善机构 BCB"&:}  
approved currency 核准货币；认可货币 ~S}>|q$  
approved estimates 核准预算 xlVQ[Mt  
approved estimates of expenditure 核准开支预算 e*_8B2da  
approved overseas insurer 核准海外保险人 XQ.czj  
approved overseas trust company 核准海外信托公司 Tyu]14L  
approved pooled investment fund 核准汇集投资基金 UJG)-x  
approved provident fund scheme 认可公积金计划 _[8xq:G  
approved provision 核准拨款 (g,lDU[=  
approved redeemable share 核准可赎回股份 ^,zE Nqg7  
approved regional stock 认可地区性证券 rDkAeX0  
approved retirement scheme 认可退休金计划 &T?>Kx  
approved subordinated loan 核准附属贷款 vQ=W<>1  
arbitrage 套戥；套汇；套利 evf){XhT;n  
arbitrageur 套戥者；套汇者 2UY0:ye  
arbitrary amount 临时款项 {= Dtajz  
arrangement 措施；安排；协定 JDv7jy  
arrears 欠款 jI@0jxF  
arrears of pay 欠付薪酬 nt\6o?W  
arrears of revenue 逾期未收税款；逾期未收的帐项  FRI<A8  
articles of association 组织章程；组织细则；组织章程细则 a9z|ef  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 w
Vk2Fr(  
ascertainment of profit 确定利润 "!<Kmh5  
"Asia Clear" “亚洲结算系统” ";B.^pBv@;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 NL&(/72V  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 GL&ri!,  
Asian Development Fund [ADF] 亚洲发展基金 x.ZV<tDi7  
Asian dollar bond 亚洲美元债券 &n|! '/H  
Asian dollar market 亚洲美元市场 P\;lH"9  
Asian dollar rate 亚洲美元利率 1\q(xka{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 -xq)brG  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 r AMnM>`  
asked price 沽盘；喊价；索价；卖方报价 zR h1  
assessable income 应评税入息 x<60=f[O2R  
assessable loss 应评税亏损 W>eJGZ<  
assessable profit 应评税利润 Py\xN  
assessable value 应评税值 p?X.I]=vRv  
assessed profit 估定利润 ;[WW,,!Y  
assessed value 经评估价值 Woa5Ov!n0  
assessment 评税；评定；估价；评税单 $s.:wc^  
assessment number 评税编号；估价编号 1C+Y|p?KA  
assessment of additional tax 补加税评税 ,GXwi|Y  
assessment of performance 业绩评估；实绩评价 WwbExn<  
Assessor 评税主任 wl^bvHG  
asset price bubbles 资产价格泡沫 leyhiL<  
asset-backed securities 具资产保证的证券 kHd_q.  
assets accretion 资产增值 'p-jMD}O  
assets and liabilities 资产与负债 `,H\j?  
assets betterment statement 资产递增表；资产改进表 *#e%3N05_  
assets lending 实物放款；有抵押贷款 ElhTB  
assets of the company passing on the death 死者去世时转移的公司资产 X;flA*6V  
assets pledged as security for liabilities 用作负债抵押的资产 Qi2yaEB  
assets portfolio 资产投资组合 3sc5meSu'  
assets price 资产价格 85Q2c  
assets quality 资产质素 xksQMS2#  
assets realization 资产变现 CeS8I-,  
assets refinancing arrangement 资产再集资安排 }!\NdQs  
assets securitization 资产证券化 m9ts&b+TE  
assets situated outside Hong Kong 在香港以外地方的资产 F6h3M~uR  
assets stripping 削减资产；拆卖资产 K+Q81<X~  
assets value 资产值 UBqA[9  
assignee 承让人 3 8pw  
assignment 转让；转让书；转让契 AuHOdiJ  
assignment of interest 权益转让 v 2k/tT$t  
assignment of letters patent and trade mark 专利证书及商标转让 dsX{5  
assignment of property 物业转让；物业转让书 7!w@u6Q  
assignment right 转让权 J}EQ_FC"$  
assignor 转让人 {,.1KtrSN  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ,)'!E^n  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^M6v;8EU  
associate member 附属会员 [ik D4p=  
associated body corporate 相联法人团体 ?l`DkUo*j  
associated company 相联公司；联属公司 j(F%uUpN  
associated corporation 相联法团 W+BM|'%}|  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] N}nU\e6 Y  
公认会计师公会〔英国〕 f'F:U^  
Association of Futures Exchange Brokers 香港期货经纪协会 5p"n g8nR  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 xr?=gY3E;  
association of underwriters 承保人组织 &}32X-~y  
assumption of control 接管 ^i_mGe
u  
assurance 担保；保险；转易；转易书 ?;>s<  
assurance of interest 权益的转易 rtv\Pf|  
at 19XX price 按一九ＸＸ年价格计算 xb0hJ~e  
at a discount 按赔价计算；按贴水价格计算；打折扣 FMhwk"4L  
at a premium 按溢价计算；按升水价格计算 6:>4}WOP  
at call 通知付款；按通知 T[U&Y`3g  
at constant market price 按固定市价计算 LdR}v%EH  
at constant price 按固定价格计算 *ntq;]  
at cost 按成本计算 4Cke(G  
at current market price 按当时市价计算；按现时市价计算 ~cy/\/oO  
at current price 按当时价格计算；按现时价格计算 WRZi^B8@  
at factor cost 按要素成本计算；按生产要素成本计算 `GC7o DL  
at money-of-the-day price 按付款当日价格计算 irqlU  
at or better 按指定或较佳价位〔买卖指令〕 J)A1`(x&T  
at par 按面值计算；平价 ySP1W
K  
at sight 见票即付 uljd)kLy4O  
at the close 按收市盘 Gv>,Ad
ka  
at the opening 按开市盘 Sd' uXX@  
attestation 见证；见证条款 _7~O>
.  
at-the-money option 平价期权 :-.R*W  
attorney 受权人；受托代表人 |!8[Vg^Wh  
attornment 新拥有人承认书 jC ,f
oqL  
attributable profit 可归属利润 wfM$JYfI  
attributable share value 可归属股份价值 Hq$AF  
Auckland Stock Exchange 奥克兰证券交易所 ':!w%& \  
auction 拍卖 [%YA42_`LD  
auctioneer 拍卖商 yeKzI~  
audit 审计；核数 Un^QNd>  
Audit Commission 审计署 !jMa%;/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] [0yKd?e  
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〕 hEsCOcEG  
audit review 帐目审查 YZ:YYcr  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 C/"fS#<  
audited account 审计帐目；经审计的帐目 gR.zL>=_5e  
audited annual account 经审计的周年帐目 t9&)9,my  
audited balance sheet 经审计的资产负债表 \MsAdYR  
auditor 核数师；核数主任；审计师 .oH0yNFX  
auditor's certificate 核数师证明书；审计师证明书
u@}((V  
auditor's report 核数师报告；审计师报告 T=:O(R1*0  
Aussie bond 澳元债券 \:8~na+(  
austerity budget 紧缩预算 @Rj&9/\L  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =DvFY]9{  
Australia All Ordinaries Index 澳洲所有普通股票指数 dl'
pl  
Australian Dollar [AUD] 澳元 e{:P!r aM  
Australian Options Market 澳大利亚期权市场 d,iW#,  
Australian Securities Commission 澳洲证券事务监察委员会 ( Z\OqG  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5,I'6$J  
Australian Stock Exchange 澳大利亚证券交易所 'Z+w\0}@  
Austrian Schilling [ATS] 奥地利先令 g)!B};AA  
authentication 认证；鉴证 9bl&\Ykt.  
authority to purchase 委托购买证；委购书 Ah='E$t  
authorization 认可；核准；授权；授权书 +Qt=N6>  
authorization by direction 指示授权 />Tyiy]2uu  
authorization by instruction 指令授权 i]Lt8DiRq  
authorization by warrant 令状授权 `/f9 mn  
authorization of unit trust 单位信托的认可 cn v4!c0  
authorized agent 指定代理人 gHQ[D|zu  
authorized capital 法定资本 djS?$WBpU  
authorized clerk 出市员 WSn^P~vC  
authorized dealer 认可交易商 h/5n+*x(  
authorized financial institution 认可财务机构 Fo3[KW)8I  
authorized fund 认可基金 `^9 Zbwq  
authorized fund house 获授权的基金公司；认可基金公司 a)MjX<y  
authorized institution 认可机构 )W:`Q&/G  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 YM 0f_G=
 
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ?Vb=W)Es  
authorized insurer 获授权保险人；获认可承保人 JHwkLAuz  
authorized investment 特准投资项目 &1%W-&bc6  
authorized person 获授权人 'j !!h4  
authorized representative 获授权代表 L^KGY<hp4  
authorized share capital 法定股本 O}MY:6Pe  
automated quotation system 自动报价系统 _Hl[Fit<j1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Y]{<IF:  
自动交易系统〔香港期货交易所有限公司〕 v{i'o4  
automatic adjustment mechanism 自动调整机制 p H5IBIf'  
automatic adjustment system 自动调整系统 S+R<wv,6  
Automatic Clearing House 自动票据交换所 vpFN{UfD  
automatic exchange rates accumulation system 自动化汇率累集系统 j,80EhZ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 hc5M)0d  
automatic teller machine [ATM] 自动柜员机 4 `Z@^W  
autopay 自动转帐 pB@8b$8(Z  
available assets 可用资产 'BpK(PlUh  
available fiscal reserve 现存财政储备 pNcNU[c  
available profit 可用利润 *SzP7]1m  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 AEX]_1TG  
average 平均；平均数；海损 #57nm]?  
average basic salary 平均基本薪金 wA+J49  
average consumer expenditure 平均消费开支；一般消费开支 @4B+<,i   
average cost 平均成本 VW<s_  
average cost of land production 增辟土地平均成本 !X(Lvt/  
average daily turnover 平均每日成交额 ;/N[tO?Q  
average daily wage rate 平均每日工资率 l:a+o gm3  
average expenditure pattern 平均开支模式 gd]vrW'wj  
average growth rate 平均增长率 5znLpBX<N  
average net fixed assets 固定资产平均净值 lJi'%bOi  
average of relatives 相对价格平均数 i@6MO'y  
average price 平均价格 +hpXMO%?  
average propensity to consume 平均消费倾向；一般消费倾向 Nm--h$G  
average propensity to save 平均储蓄倾向；一般储蓄倾向 fa=#S  
average rate 平均率 =5b5d  
average revenue 平均收入；平均收益 FAjO-T4(  
average stock 平均库存；平均存货 VQZ3&]o  
average yearly rent 平均年租 D
IB Az s  
avoidance of double taxation 避免双重课税 $lOx 6rL  
avoidance of tax 避税

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