一些有用的会计术语(也不知道发的地方对不对)A

A: {1&,6kJF&9  
A share Ａ股；甲类股份 ^?VT y5yp  
abatement of tax 减税；减扣免税额 X OtS+p  
ABN AMRO Bank N.V. 荷兰银行 (%IstR|u:  
above-the-line expenditure 线上项目支出；经常预算支出 H.S|njn:r  
above-the-line receipt 线上项目收入；经常预算收入 ]vyF&`phb  
ABSA Asia Limited 南非联合亚洲有限公司 "@|V.d@  
absolute change 绝对数值变更 k <Sa
<  
absolute expenditure 实际开支 [eik<1=,~?  
absolute guideline figure 绝对准则数字 V1V4
<Zj  
absolute interest 绝对权益 w [x+2  
absolute order of discharge 绝对破产解除令 Z]+Xh  
absolute profit margin 绝对利润幅度 8l,hP.  
absolute value 实值；绝对值 ;+Kewi;<  
absolutely vested interest 绝对既得权益 BTQC1;;N  
absorbed cost 已吸收成本；已分摊成本 zi 14]FWo  
absorption 吸收；分摊；合并 uUB%I 8  
absorption rate 吸收率；摊配率；分摊率 83(P_Y:  
ACB Finance Limited 亚洲商业财务有限公司 t`3T_t Y  
acceptable form of reciprocity 合理的互惠条件 qO'5*d;!d  
acceptable rate 适当利率；适当汇率  o|im  
acceptance agreement 承兑协议 o) ?1`7^BA  
acceptance for honour 参加承兑 @8d}
)X33  
acceptor 承兑人；接受人；受票人 '(:J|DN  
acceptor for honour 参加承兑人 TZ]Gl4@  
accident insurance 意外保险 ! yUKNR  
Accident Insurance Association of Hong Kong 香港意外保险公会 Z- Ae'ym  
accident insurance scheme 意外保险计划 m1Z8SM+  
accident year basis 意外年度基准 ~ a&j4E  
accommodation 通融；贷款 bg. KkJMrR  
accommodation bill 通融票据；空头票据 {v'Fg  
accommodation party 汇票代发人 /[T8/7;_l  
account balance 帐户余额；帐户结余 TBp5xz`  
account book 帐簿 #gT^hl5/  
account collected in advance 预收款项 %),O9*[9  
account current book 往来帐簿 pjn%CR`;  
account of after-acquired property 事后取得的财产报告 Mo=-P2)>lt  
account of defaulter 拖欠帐目
srA~gzF  
account payable 应付帐款 !{0
!G  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 wZb@VG}%  
account receivable 应收帐款 a6#PZ!1  
account receivable report 应收帐款报表 |*a>6y  
account statement 结单；帐单；会计财务报表 ^%@.Vvz<  
account title 帐户名称；会计科目 ?wY.B  
accountant's report 会计师报告 gJv^v`X  
Accountant's Report Rules 会计师报告规则 )ciHY6  
accounting and auditing procedure 会计与审计程序；会计与核数程序 pLcng
[  
Accounting Arrangements 《会计安排》 _n g
MC]-T  
accounting basis 会计基础 nuA!Jln_  
accounting by Official Receiver 破产管理署署长呈交的帐目 J#WPXE+Ds  
Accounting Circular 《会计通告》 ,i.P= o  
accounting class 会计类别 5!%/j,?  
accounting date 记帐日期；会计结算日期 #8|NZ6x,  
accounting for money 款项核算 eci\
Q,  
Accounting Officer 会计主任 &Wk<F3qN  
accounting period 会计报告期；会计期 5X-(@Gw
N  
accounting policy 会计政策；会计方针 VlNzm  
accounting practice 会计惯例 Sw)ftC~d  
accounting principle 会计准则 03;(v%  
accounting record 会计记录 /LzNr0>2  
accounting report 会计报告 b)@x@3"O  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 I@+<[n2  
Accounting Society of China 中国会计学会 s3^SjZb  
accounting statement 会计报表 )Ggx  
accounting system 会计制度；会计系统 gJ7puN  
accounting transaction 会计事项；帐务交易 L+CSF ]  
accounting treatment 会计处理 )HE yTHLtJ  
accounting year 会计年度 Pl6=
._  
accretion 增值；添加 ]x\wP7x  
accrual 应计项目；应累算数目 d(XWt;KK  
accrual basis 应计制；权责发生制 96j2D8=w  
accrual basis accounting 应计制会计；权责发生制会计 ,#haai(  
accrue 应累算；应计 V [>5  
accrued benefit 应累算利益 RwKN  
accrued charges 应计费用 Q+dI,5YF  
accrued cumulative preference share dividend 应累算的累积优先股股息 R/|o?qTrj  
accrued expenses 应累算费用
`lzH:B  
accrued interest payable 应付利息；应计未付利息 `,"Jc<R7Z  
accrued interest receivable 应收利息；应计未收利息 56dl;Z)  
accrued right 累算权益 Z;:-8 HPDY  
accruing profit 应累算的利润 tDkqwF),  
accumulated fiscal reserve 累积财政储备 `#bcoK5  
accumulated profit 累积利润；滚存溢利 WI3!?>d  
accumulated reserve 累积储备 )]R8 $S  
accumulation of surplus income 累积收益盈余 Y8(yOVy9  
acquired assets 既得资产 39CPFgi<l*  
acquisition 收购；购置；取得 nU)f]4q{Ec  
acquisition cost 购置成本 ~K`blW
47  
acquisition expenses 购置费用  ovO^uWz`  
acquisition of 100% interest 收购全部股权 V5MbWXgR  
acquisition of control 取得控制权 Hua8/:![+  
acquisition of fixed assets 购置固定资产 h,g~J-x`|  
acquisition of shell “买壳” \266N;JrN  
acquisition price 收购价 #>'0C6Xn  
act of God 天灾 /-lmfpT  
acting partner 执事合伙人 \ZH=$c*W  
active market 买卖活跃的市场；交投畅旺的市场；旺市 v/dcb%  
active partner 积极参与的合伙人 }S4Fy3)  
active trading 交投活跃 c,^-nH'X>  
actual circulation 实际流通 FTe#@\I  
actual cost 实际成本 ZW"J]"A  
actual expenditure 实际开支；实际支出 $mlcaH  
actual income 实际入息；实际收入；实际收益 #'P&L>6 ;  
actual market 现货市场 &s5*akG  
actual price 现货价；实际价格 Y*f<\z(4  
actual profit 实际利润 LTHS&3%2  
actual quotation 实盘；实际价位；实际报价 S;~_9i]upe  
actual year basis 按实际年度计算 F(r&:3!97  
actuals 实货 C&gJP7UF  
actuarial investigation 精算调查 XJ+sm^`vOf  
actuarial principle 精算原则 9q?gmAn.  
actuarial report 精算师报告 }$ der  
Actuarial Society of Hong Kong 香港精算学会 ,D1QJPM  
actuarial valuation 精算师估值 |HLh?AcX  
actuary 精算师 C{-pVuhK+  
ad referendum agreement 暂定协议；有待覆核的协定 1+'3{m \5T  
ad valorem duty 从价税；按值征税 8z&9  
ad valorem duty system 从价税制 s0SB!-Vjm  
ad valorem fee 从价费 A6VkVJZx  
ad valorem tariff 从价关税 >e%Po,Fg$  
additional allowance 额外免税额 <V{BRRx  
additional amount for unexpired risk 未过期风险的额外款额 QHK$  
additional assessable profit 补加应评税利润 YeVhWPn@  
additional assessment 补加评税 joq ;N]S  
additional commitment 额外承担 k?,g:[4!  
additional commitment vote 额外承担拨款 aU@z\sQ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9w1)Mf}  
additional dependent parent allowance 供养父母额外免税额 _4+1c5Q!  
additional provision 额外拨款 ,7aqrg  
additional stamp duty 附加印花税
_C?K;-v}  
additional tax 补加税罚款；补加税款 ]@EjKgs  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 U,N4+F}FR  
adjudged bankrupt 被裁定破产 [}D)73h`  
adjudicated bankrupt 裁定破产人 eYFCf;  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &oBJY'1  
adjudication of bankruptcy 裁定破产；宣告破产 vs+N{ V  
adjudication of insolvency 裁定无力偿还债务 W+vm!7wX0  
adjusted actual 经调整的实数；调整后的实数 iBQftq7  
adjusted current assets 经调整的流动资产；调整后的流动资产 O1A*-G:X  
adjusted figure 经调整的数字；调整后的数额 i~4Kek6,I  
adjusted liabilities 经调整的负债；调整后的负债 S1."2AxO  
adjusted loss 经调整的亏损；调整后的亏损 s*;~CH-[  
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 UOyP6ej  
adjusted profit 经调整的利润；调整后的利润 U4
gZW]F  
adjusted surplus 经调整的盈余额；调整后的盈余额 `#hy'S:e  
adjusted value 经调整的价值；调整后的价值 2mRso.
Ah  
adjustment 调整；修订；理算〔保险〕 B(~D*H2T[  
adjustment centre 调剂中心 9I9)5`d|Jn  
adjustment lag 调整过程的时间差距；调整时差 .|K5b]na  
adjustment mechanism 调整机制 :}lE@Y,R   
adjustment of loss 亏损调整 q:(K^  
adjustment process 调整过程；调整程序 |kn}iA@72p  
adjustment range 调整幅度 @0G}Q  
administered exchange rate 受管制汇率 O3Uu{'=0  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 D~<GVp5T  
administration expenses 行政费用 fN9hBC@  
administration fee 手续费；行政费 ^U1;5+2G+~  
administration in bankruptcy 破产管理 shD$,! k  
administration order 遗产管理令 |Z<adOg  
administrator 管理人；遗产管理人 *+G K?Ga  
administrator of the estate 遗产管理人 V}("8L  
admission of debt 债项承认书 S9.jc@#.`  
admission of proof 接纳债权证明 7W*OyH^  
advance 放贷款项；垫付款项；预支款项；预付款项 (L\tp> E-  
advance account 暂支帐目；预付款帐户 D4G{= Y}G  
advance compensation 预付补偿金 $8s&=OW  
advance from shareholder 股东垫款 oq|K:<l  
advance pending reimbursement 预支以待日后付还 -Bc.<pFqp  
advanced economy 先进经济体系 *oF{ R^  
advancement 预付；预付财产 V1+IqOXAIp  
advances warrant 垫款令 9wYbY* j  
advancing 贷出 =J:~AD#  
adverse balance 逆差 *ULXJZ%  
adverse exchange 逆汇 E'C[+iK6,  
advertisement addressed to shareholders 在报章刊登的致股东通告 wz ,woF|  
advice for collection 托收通知书 ]2<g"zo0  
advice of drawing 提款通知书；汇票通知书 ~=71){4A  
advice of payment 付款通知 fRbVc  
Advisory Committee [Securities and Futures Commission] TZ/u"' ZS  
谘询委员会〔证券及期货事务监察委员会〕 "/q6
E  
Advisory Committee on Diversification 经济多元化谘询委员会 wL{Qni3A  
affidavit 誓章；遗产申报誓章 BjShK+Y  
affidavit of no receipt 述明无收款的誓章 )_BteLo-  
affiliate 联号；联营公司；附属公司 ?
VJ Fp^Ra  
affiliated company 附属公司；联号；联营公司 )TLDNpH?J  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 uJ%ql5XDV  
affordability 负担能力

=Ij;I~  
African Development Bank [AfDB] 非洲开发银行 Uc/%4Gx  
after-acquired property 事后取得的财产 d"V^^I)yx&  
after-hours dealing 市后交易 I;No++N0  
after-tax profit 税后盈利；税后利润；税后溢利 3[c54S+(U  
agency agreement 代理协议 ^Tl|v'   
agency expenses 代理机构的开支 %T&kK2d;  
agency fee 代理费 MT3UJ6~P  
Agency Law 《代理法》 rC'97`!K  
agent 代理人；承销人 n9#@ e}r  
agent of company 公司代理人 ;;2s{{(R  
agent's fee 代理人费；经纪费 <|{=O9
 
aggregate 总计；总数；总体数字
-1@kt<Es  
aggregate amount 总款额；总额 Mqna0"IYx*  
aggregate assets and liabilities 总体资产与负债 'rSM6j  
aggregate at constant price 按固定价格计算的总体数字 F:n7yey  
aggregate demand 总需求 3o1j l2n  
aggregate gross position 总持仓量
!$O
+M#  
aggregate limit 总限额 5!w
a\)wY  
aggregate of salaries tax 合计薪俸税 1PWDK1GI8  
aggregate performance 总体表现；总体业绩 Z*k}I{0,-  
aggregate supply 总体供应 J~~WV<6  
aggregate surplus 总盈余 Alrk3I3{  
aggregate total 整体总额 zfS`@{;F`|  
aggregate value 总值；合计价值 *@D.=i>  
aggregated basis 合计基准 I!{5*~ 3  
aggregated net chargeable income 合计应课税入息实额 f\Qi()  
aggregation 合并计算；合计；总和 Er{yQIi0L  
aggregation of incomes of husband and wife 夫妇入息合并计算 \KTX{qI"f  
aggregation of property 财产的总和 oR5'g7?  
agio 差价；贴水 FN G]  
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》 um[.r,++  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3t8VH`!mL{  
《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》 <FP&1Eg!|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0(]C$*~mk  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 z+;+c$X  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment XXO  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 huO_ARwK'  
agreement for a settlement 授产协议 -(Yq$5Zc&  
agreement for assignment 转让协议 aC;OFINK  
agreement for sale 售卖协议；买卖协议 y3d`$'7H>  
agreement for sale and purchase 买卖协议 t1D6#JP(a  
agreement for the payment of interest 支付利息协议 @xmL?wz  
agreement for the repayment of money 还款协议 7%C6gU!r  
agreement of reinsurance 再保险协议 6L8wsz CW  
Agricultural Bank of China 中国农业银行 0DGXMO$;  
air passenger departure tax 飞机乘客离境税 T$SGf.-  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 UZqr6A(/H  
airport tax 机场税 y<kW2<?  
alcohol duty 酒精税 oh|Q&R  
alienation 让与；让渡；转让 'v?Z~"w=  
alimony 生活费；赡养费 tX)^$3A  
All Ordinaries Index [AOI] 所有普通股指数 >]FRHJo_  
all risks 全险；综合险 Y\s@'UoVN  
All Sales Record for Stock Market 《股票市场成交报告》 <&B)i\j8=b  
Allied Capital Resources Limited 新联财务有限公司 G/b $cO}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Uh{|@D  
allocation letter 拨款信件 @?TOg{:  
allocation of fund 分配款项；预留款项 {ymD.vf=9+  
allocation of profit 利润分配；溢利分配 K;Fy&p^d  
allocation warrant 拨款令 L)kwMk  
allotment 分配；配股 :GK]"sNC  
allotment notice 股份配售通知；配股通知 G{)2f&<  
allotment of shares 股份分配 l1nrJm8  
allowable 可获宽免；免税的 :W^ k3/t  
allowable business loss 可扣除的营业亏损 JT!-Q!O}O  
allowable expenses 可扣税的支出 W
w:,O48%  
allowance 免税额；津贴；备抵；准备金 Ju# - >]  
allowance for debts 债项的免税额 Dz8)u:vRS  
allowance for depreciation by wear and tear 耗损折旧免税额 ',~,hJ0  
allowance for funeral expenses 殡殓费的免税额 I~|.Re9a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 xzh`q  
allowance for repairs and outgoings 修葺及支出方面的免税额 ApR
>b%  
allowance to debtor 给债务人的津贴 *{6{ZKM  
alteration of capital 资本更改 xO{yr[x"L  
alternate trustee 候补受托人 5*C#~gd&F  
amalgamation 合并 (*F/^4p!$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mSr(PIH{\  
ambit of charges 征税范围；收费范围 PCtf&U  
amended valuation 经修订的估值 "5,'K~hz  
American Commodities Exchange 美国商品交易所 ^Yul|0*J  
American Express Bank Limited 美国运通银行 zr2oU '+  
American Stock Exchange 美国证券交易所 yCpU173V  
amortization 摊销 wX[g\,?}'  
amount due from banks 存放银行同业的款项 IBZ_xU\2  
amount due from banks abroad 存放海外银行同业的款项 ,:;ZzHzR0  
amount due from holding companies 控股公司欠款 ?`8jn$W^  
amount due from local banks 存放本港银行同业的款项 f<?v.5($  
amount due to banks 银行同业的存款 MDAJ p>o  
amount due to banks abroad 海外银行同业的存款 ;Lr]w8d  
amount due to holding companies 控股公司存款 "dQ02y  
amount due to local banks 本港银行同业的存款 *d b,N'rK  
amount due to outport banks 外埠银行同业的存款 fgdqp8~  
amount for note issue 发行纸币的款额 5Sl vCL  
amount of bond 担保契据的款额 BS!VAHO"V  
amount of consideration 代价款额 \xR1|M  
amount of contribution 供款数额
b*(74>XY  
amount of indebtedness 负债款额 E+)3n[G  
amount of principal of the loan 贷款本金额 
n 'gU  
amount of rates chargeable 应征差饷数额 ir!/{IQx  
amount of share capital 股本额 p
?PK8GL  
amount of sums assured 承保款额 vnc-W3N  
amount of variation 变动幅度 b1\.h
i  
amount of vote 拨款数额 F!ZE4S_  
amount payable 应付款额 ^ZuwUuuf  
amount receivable 应收款额 ebfT%_N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 grrM[Y7#~b  
analysis 分析 UU'0WIbY6  
ancillary risk 附属风险 a]\l:
r  
annual account 周年帐目；周年帐目报表；年度决算；年结 4h~CDy%_  
annual accounting date 年结日期 ip8%9fG\>  
annual allowance 每年免税额；年积金；年度津贴；年津 fRh}n ^X  
annual balance 年度余额 ZD~ra7  
annual disposable income 每年可动用收入 {
9B"'65o  
annual estimates 周年预算 :8=7)cW  
annual fee 年费 j]P'xrWl]8  
annual general meeting 周年大会 (X zy~l<  
annual growth rate 年增率；每年增长率 <x-7MU&  
annual long-term supplement 长期个案每年补助金 /0CS2mLC  
annual pensionable emolument 可供计算退休金的年薪 *!NxtB!LC  
annual report 年报 TMJq-u51  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W-D{cU  
annual return 周年报表；周年申报表；每年报税表格 Gu@n1/m@o  
Annual Return Rules 《周年报表规则》 p4-UW;Xu  
annual review of consumer prices 每年消费物价回顾 n37P$0  
annual roll-forward basis 逐年延展方式 Q?xA))0  
annual salary 年薪 [3D*DyQt  
annual statement 年度报表；年度决算表 s_o{w"3X  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 z;iNfs0i$  
annuitant 年金受益人 VDT.L,9  
annuity 年金 _59f.FsVR  
annuity contract 年金合约 #K&XY6cTj  
annuity on human life 人寿年金 )[wB:kG  
antecedent debt 先前的债项 z|bAZKSRYx  
ante-dated cheque 倒填日期支票 /:B2-4>Q!  
anticipated expenditure 预期开支 /Vdu|k=  
anticipated net profit 预期纯利 =aBc.PJ^  
anticipated revenue 预期收入 "o)jB~:L  
anti-inflation measure 反通货膨胀措施 cY]BtJ#  
anti-inflationary stance 反通货膨胀立场 u4x>gRz)  
apparent deficit 表面赤字  T_)G5a  
apparent financial solvency 表面偿债能力 ghGpi U$  
apparent partner 表面合伙人 \Vb|bw'e(  
application for personal assessment 个人入息课税申请书 q{Ao j  
application of fund 资金应用 P"[\p|[U  
application to release as liquidator and to destruct the books of accounts and documents owviIZFe  
申请免除清盘人职务及毁灭帐簿与文件 %\^VxM  
appointed actuary 委任精算师 L;h|Sk]{  
appointed auditor 委任核数师；委任审计师 fDjJdRS"  
appointed trustee 委任的受托人
%-fQ[@5  
appointer 委任人 swKqsN.  
apportioned pro rata 按比例分摊 7?ICXhu9  
apportionment 分配；分摊 UMUG~P&@  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 TrPw*4h 9s  
apportionment formula 分摊方程式 WeZ?L|&%w0  
apportionment of estate duty 遗产税的分摊 2Q=I`H_  
appraisal 估价；评估 `l2h65\  
appreciable growth 可观增长 @)XR  
appreciable impact 显着影响 fU<_bg  
appreciable increase 可观增长 8'qq!WR~  
appreciation 增值；升值 /Bq4! n+  
appreciation against other currencies 相对其他货币升值 y**YFQ*sc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7bk`u'0%  
appreciation tax 增值税 HSR,moI  
appropriation 拨款；拨用；拨付 \AeM=K6q+D  
appropriation account 拨款帐目 Pj8W]SA_  
Appropriation Bill 拨款法案 K2
{6{X=  
appropriation-in-aid system 补助拨款办法 &yRR!1n)H  
approved assets 核准资产 ?U+nR/H:6  
approved basket stock 认可一篮子证券
DGbEQiX$\  
approved budget 核准预算 _9yW; i-  
approved charitable donation 认可慈善捐款 I;Pd}A_}=_  
approved charitable institution 认可慈善机构 |@5G\N-  
approved currency 核准货币；认可货币 `*WzHDv5p  
approved estimates 核准预算 IY hwFw 5O  
approved estimates of expenditure 核准开支预算 hx!:F"#  
approved overseas insurer 核准海外保险人 .cm9&&"Z  
approved overseas trust company 核准海外信托公司 o-<XR9,N*  
approved pooled investment fund 核准汇集投资基金 &$bcB]C\3  
approved provident fund scheme 认可公积金计划 ,Cd4Q7T  
approved provision 核准拨款 O1
Ynl`}  
approved redeemable share 核准可赎回股份 }Gva=N:  
approved regional stock 认可地区性证券 oT0:Ny  
approved retirement scheme 认可退休金计划 U1Y0G[i)  
approved subordinated loan 核准附属贷款 k%R(Qga  
arbitrage 套戥；套汇；套利 O{x-9p  
arbitrageur 套戥者；套汇者 j1HeX  
arbitrary amount 临时款项 ` ZBOaN^if  
arrangement 措施；安排；协定 ^EJ]LNk}  
arrears 欠款 vd
dl9"V)  
arrears of pay 欠付薪酬 C<#_1@^:8e  
arrears of revenue 逾期未收税款；逾期未收的帐项 h t3P@;  
articles of association 组织章程；组织细则；组织章程细则 =6a=`3r!I  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 OP|X-  
ascertainment of profit 确定利润 IdoS6  
"Asia Clear" “亚洲结算系统” !5 ?<QKOe  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 [>LO'}%  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 &r+!rL Kp  
Asian Development Fund [ADF] 亚洲发展基金 *4/
KK  
Asian dollar bond 亚洲美元债券 dDA,Ps  
Asian dollar market 亚洲美元市场 fu iTy72  
Asian dollar rate 亚洲美元利率 D+u\ORj  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 t>P[Yld"  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 &Qe2 }e$  
asked price 沽盘；喊价；索价；卖方报价 5 qMP u|A  
assessable income 应评税入息 %?3$~d\n  
assessable loss 应评税亏损 jx'hxC'3  
assessable profit 应评税利润 1{Ik.O)  
assessable value 应评税值 BCO (,k  
assessed profit 估定利润 a4XK.[O  
assessed value 经评估价值 MoXai0d%  
assessment 评税；评定；估价；评税单 jX.'G   
assessment number 评税编号；估价编号 YZAQt*x
 
assessment of additional tax 补加税评税 <qVOd.9c  
assessment of performance 业绩评估；实绩评价 b/_u\R ]-'  
Assessor 评税主任 7)RR
Csn  
asset price bubbles 资产价格泡沫 Z+=WICI/2  
asset-backed securities 具资产保证的证券 >,.\`.0  
assets accretion 资产增值 '|}H,I{  
assets and liabilities 资产与负债 5&.I9}[)j  
assets betterment statement 资产递增表；资产改进表 I+QM":2  
assets lending 实物放款；有抵押贷款 #r,!-;^'p  
assets of the company passing on the death 死者去世时转移的公司资产 cd`P'GDF  
assets pledged as security for liabilities 用作负债抵押的资产 g'Wr+(A_  
assets portfolio 资产投资组合 Z5g*'  
assets price 资产价格 U] P{~
 
assets quality 资产质素 <kJ`qbOU  
assets realization 资产变现 |9Y~
k,rF  
assets refinancing arrangement 资产再集资安排 y7,t"XV  
assets securitization 资产证券化 L#WGOl  
assets situated outside Hong Kong 在香港以外地方的资产 "EVf1iQ  
assets stripping 削减资产；拆卖资产 '!`| H 3  
assets value 资产值 pd|l&xvka  
assignee 承让人 - _~\d+>w  
assignment 转让；转让书；转让契 qT01@Bku  
assignment of interest 权益转让 ?4#  
assignment of letters patent and trade mark 专利证书及商标转让 :;;k+Sw3  
assignment of property 物业转让；物业转让书 a^Z=xlJ/uZ  
assignment right 转让权 %!DTq`F  
assignor 转让人 e0]#vqdO  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 JLjb'Bn  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (,tL(:c  
associate member 附属会员 Xy}>O*  
associated body corporate 相联法人团体 b81cq,  
associated company 相联公司；联属公司 (Q.tH  
associated corporation 相联法团 sX]gL  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ~i.rk#{?D  
公认会计师公会〔英国〕 RRro.
r,  
Association of Futures Exchange Brokers 香港期货经纪协会 G5lBCm   
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,."wxP2u  
association of underwriters 承保人组织 RU~Pa+H  
assumption of control 接管 TEbIU8{Y  
assurance 担保；保险；转易；转易书 i6S["\h>  
assurance of interest 权益的转易 YV'B*arIA  
at 19XX price 按一九ＸＸ年价格计算 Esm=sPW  
at a discount 按赔价计算；按贴水价格计算；打折扣 b~{nS,_Rn  
at a premium 按溢价计算；按升水价格计算 :UX8^+bfZ  
at call 通知付款；按通知 -c{Y+M`  
at constant market price 按固定市价计算 '$VP\Gj.  
at constant price 按固定价格计算 [+ : zlA  
at cost 按成本计算 t. HwX9  
at current market price 按当时市价计算；按现时市价计算 HdyE`FY\  
at current price 按当时价格计算；按现时价格计算 C~^T=IP  
at factor cost 按要素成本计算；按生产要素成本计算 2Ima15^+F  
at money-of-the-day price 按付款当日价格计算 $oJjgAxcZ  
at or better 按指定或较佳价位〔买卖指令〕 #bCUI*N"P  
at par 按面值计算；平价 =@&>r5W1  
at sight 见票即付 s@g
_F  
at the close 按收市盘 p}JGx^X~  
at the opening 按开市盘 o?
+?@Xb'  
attestation 见证；见证条款 DHbS=Iih  
at-the-money option 平价期权 a@AIv"q  
attorney 受权人；受托代表人 ItVVI"-  
attornment 新拥有人承认书 p<&>1}j=  
attributable profit 可归属利润 Y/LS(b*  
attributable share value 可归属股份价值 WEoD?GLS8  
Auckland Stock Exchange 奥克兰证券交易所 VA`VDUG,  
auction 拍卖 "yl6WG#J  
auctioneer 拍卖商 N8,g~?r^  
audit 审计；核数 lanU)+U.  
Audit Commission 审计署 I}|E_U1Qj  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 9ph>4u(R  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 (4IP&^j:\  
audit review 帐目审查 [q/eRIS_  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
f(\S+4  
audited account 审计帐目；经审计的帐目 C+_UIx]A  
audited annual account 经审计的周年帐目 ?0-3J )kW  
audited balance sheet 经审计的资产负债表 06`caG|]-M  
auditor 核数师；核数主任；审计师 l\!`ZhM,  
auditor's certificate 核数师证明书；审计师证明书 Fu% n8  
auditor's report 核数师报告；审计师报告 >"z`))9  
Aussie bond 澳元债券 FE:}D;$  
austerity budget 紧缩预算 ^W`RBrJay  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 x_
<,GE@  
Australia All Ordinaries Index 澳洲所有普通股票指数 LoSrXK~0~J  
Australian Dollar [AUD] 澳元 YRv}w3yQ  
Australian Options Market 澳大利亚期权市场 uZ+"-Ig  
Australian Securities Commission 澳洲证券事务监察委员会 aCi)icn$  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 m
R|']^!SE  
Australian Stock Exchange 澳大利亚证券交易所 bZZ_yc  
Austrian Schilling [ATS] 奥地利先令 &x4*YMh  
authentication 认证；鉴证 $7-S\sDr  
authority to purchase 委托购买证；委购书 - /cf3  
authorization 认可；核准；授权；授权书 fp`m>} -  
authorization by direction 指示授权 n?S)H=  
authorization by instruction 指令授权 R*lq.
7   
authorization by warrant 令状授权 KM[&WT  
authorization of unit trust 单位信托的认可 a/rQ@c>  
authorized agent 指定代理人 `=kiqF2P}  
authorized capital 法定资本 I]cZcx,<q  
authorized clerk 出市员 dKevhm)R"  
authorized dealer 认可交易商 jF(R;?,  
authorized financial institution 认可财务机构 ]vw%J ^7:a  
authorized fund 认可基金 p _2Yc]8  
authorized fund house 获授权的基金公司；认可基金公司 6KE64: \;  
authorized institution 认可机构 7f*b5$+r  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 )% gU  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 :OqEkh"$#  
authorized insurer 获授权保险人；获认可承保人 1_8@yO  
authorized investment 特准投资项目 {$7vd  
authorized person 获授权人 .
x}xa  
authorized representative 获授权代表 1suP7o A;  
authorized share capital 法定股本 Tt_QAIl  
automated quotation system 自动报价系统 ,>nf/c0.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] !<F5W<V  
自动交易系统〔香港期货交易所有限公司〕 .3>q3sS  
automatic adjustment mechanism 自动调整机制 e:.D^GFi  
automatic adjustment system 自动调整系统 WopA7J,  
Automatic Clearing House 自动票据交换所 ;Y`8Ee4vH  
automatic exchange rates accumulation system 自动化汇率累集系统 !u/c
'ZLZ>  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 i-4?]h k  
automatic teller machine [ATM] 自动柜员机 CUft  
autopay 自动转帐 %6&c3,?U\n  
available assets 可用资产 &KV$x3  
available fiscal reserve 现存财政储备 B-|C%~fe  
available profit 可用利润 c0_512  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 H2+V1J=  
average 平均；平均数；海损 -k%|sqDZj  
average basic salary 平均基本薪金 _^$F^}{&  
average consumer expenditure 平均消费开支；一般消费开支 ~|oB|>  
average cost 平均成本 zs'Jgm.v  
average cost of land production 增辟土地平均成本 H1 i+j;RN  
average daily turnover 平均每日成交额 Y~I0\8s-  
average daily wage rate 平均每日工资率 cet|k!   
average expenditure pattern 平均开支模式 d_&~^*>  
average growth rate 平均增长率 <d[GGkY]=  
average net fixed assets 固定资产平均净值 M=1~BZQ(Z  
average of relatives 相对价格平均数 E};1 H  
average price 平均价格 4KW_#d`t  
average propensity to consume 平均消费倾向；一般消费倾向 >keYx<1  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ']H*f2y  
average rate 平均率 +JB*1dz>8  
average revenue 平均收入；平均收益 \SWuylE  
average stock 平均库存；平均存货 RGBntp
%  
average yearly rent 平均年租 `2j"Z.=  
avoidance of double taxation 避免双重课税 3qDuF  
avoidance of tax 避税

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r90R~'5x9  
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