一些有用的会计术语(也不知道发的地方对不对)A

A: =|j~*6Hd  
A share Ａ股；甲类股份 tKP zM  
abatement of tax 减税；减扣免税额 w *Txc}  
ABN AMRO Bank N.V. 荷兰银行 [}*xxy   
above-the-line expenditure 线上项目支出；经常预算支出 0
?80V'  
above-the-line receipt 线上项目收入；经常预算收入 ;NoD4*  
ABSA Asia Limited 南非联合亚洲有限公司 fkHCfcU  
absolute change 绝对数值变更 ov xX.hO  
absolute expenditure 实际开支 sjW;Nsp  
absolute guideline figure 绝对准则数字 sUe<21:  
absolute interest 绝对权益 ]
r&dWF  
absolute order of discharge 绝对破产解除令 paYvYK-K?  
absolute profit margin 绝对利润幅度 WH

krd8  
absolute value 实值；绝对值 wJ>.I<F6B  
absolutely vested interest 绝对既得权益 ^J-"8%  
absorbed cost 已吸收成本；已分摊成本 PSB@yV <  
absorption 吸收；分摊；合并 =@\Li)Y  
absorption rate 吸收率；摊配率；分摊率 nqv#?>Z^OT  
ACB Finance Limited 亚洲商业财务有限公司 e0e3b]  
acceptable form of reciprocity 合理的互惠条件 CqAv^n7 }  
acceptable rate 适当利率；适当汇率 `mp3ORR;$  
acceptance agreement 承兑协议 Y I?4e7Z+  
acceptance for honour 参加承兑 dN)@/R^E;  
acceptor 承兑人；接受人；受票人 :c/](M  
acceptor for honour 参加承兑人 du5|/  
accident insurance 意外保险 u27*-X 5  
Accident Insurance Association of Hong Kong 香港意外保险公会 BpR#3CfW  
accident insurance scheme 意外保险计划 )4O* D92  
accident year basis 意外年度基准 <#ZDA/G(  
accommodation 通融；贷款 A5q%ytI  
accommodation bill 通融票据；空头票据 C<B1zgX  
accommodation party 汇票代发人 |M$ESj4@  
account balance 帐户余额；帐户结余 Cn"L*\o  
account book 帐簿 k2Dq~zn  
account collected in advance 预收款项 @C"w 1}  
account current book 往来帐簿 ;p8,
=w  
account of after-acquired property 事后取得的财产报告 Y'9<fSn5&  
account of defaulter 拖欠帐目 (i)Ed9~F"  
account payable 应付帐款 L=v"5)m2R  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -egu5#d>  
account receivable 应收帐款 VGL!)1
b  
account receivable report 应收帐款报表 {0J (=\u  
account statement 结单；帐单；会计财务报表 \f-HfYG  
account title 帐户名称；会计科目 /9k}Ip  
accountant's report 会计师报告 Q<UKR|6  
Accountant's Report Rules 会计师报告规则 69C>oX

 
accounting and auditing procedure 会计与审计程序；会计与核数程序 -Izc-W  
Accounting Arrangements 《会计安排》 Xhk_h2F[  
accounting basis 会计基础 nNP{>\x;"  
accounting by Official Receiver 破产管理署署长呈交的帐目 k<.VR"I p  
Accounting Circular 《会计通告》 @'lO~i  
accounting class 会计类别 no UXRQ  
accounting date 记帐日期；会计结算日期 8 aC]" C  
accounting for money 款项核算 R2B0?fu  
Accounting Officer 会计主任 ptCAtEO72  
accounting period 会计报告期；会计期 ;Y@"!\t}  
accounting policy 会计政策；会计方针 zKf.jpF^  
accounting practice 会计惯例 D Kng.P  
accounting principle 会计准则 B`;DAsmT  
accounting record 会计记录 V+dFL9  
accounting report 会计报告 =7P(T`j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #fkOm Y7X  
Accounting Society of China 中国会计学会 bA*T1Db,t>  
accounting statement 会计报表 QVJvuiUh  
accounting system 会计制度；会计系统 'boAv%1_sa  
accounting transaction 会计事项；帐务交易 nv-_\M   
accounting treatment 会计处理 +jrMvk"  
accounting year 会计年度 m L,
El2  
accretion 增值；添加 :978D0}{p  
accrual 应计项目；应累算数目 ANWUo}j  
accrual basis 应计制；权责发生制 "PtOe[Xk  
accrual basis accounting 应计制会计；权责发生制会计 9xZ?}S:d  
accrue 应累算；应计 @K}8zMmW#  
accrued benefit 应累算利益 h"849c;C.  
accrued charges 应计费用 ?D]qw4J  
accrued cumulative preference share dividend 应累算的累积优先股股息 o<f|jGY0  
accrued expenses 应累算费用 "~=\AB=+Z  
accrued interest payable 应付利息；应计未付利息 DNp4U9
  
accrued interest receivable 应收利息；应计未收利息 TkjPa};R  
accrued right 累算权益 L|
pJ\~  
accruing profit 应累算的利润 QU%'z/dip  
accumulated fiscal reserve 累积财政储备 :eR[lR^4*  
accumulated profit 累积利润；滚存溢利 vp#r:+=  
accumulated reserve 累积储备 +E-f  
accumulation of surplus income 累积收益盈余 WC ZDS>  
acquired assets 既得资产 _3{,nhkf:!  
acquisition 收购；购置；取得 $ix*xm. 4m  
acquisition cost 购置成本 DUOSL  
acquisition expenses 购置费用 TU,k( `tn<  
acquisition of 100% interest 收购全部股权 =S|^pN  
acquisition of control 取得控制权 Kj`sq":Je0  
acquisition of fixed assets 购置固定资产 o7#Mr`6H  
acquisition of shell “买壳” S&w(H'4N  
acquisition price 收购价 ].,TSnb  
act of God 天灾 /*2sg>e'QF  
acting partner 执事合伙人 cQ<* (KU  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Xy'qgK?  
active partner 积极参与的合伙人 G?&T0  
active trading 交投活跃 e)x;3r"j  
actual circulation 实际流通 jpW(w($XL  
actual cost 实际成本 t 9Dr%#  
actual expenditure 实际开支；实际支出 76M`{m  
actual income 实际入息；实际收入；实际收益 i[M]d`<36  
actual market 现货市场 kFi^P~3D[  
actual price 现货价；实际价格 J&jNONu?  
actual profit 实际利润 my(yN|  
actual quotation 实盘；实际价位；实际报价 9b}AZ]$  
actual year basis 按实际年度计算 xB&6f")  
actuals 实货 .wv!;  
actuarial investigation 精算调查 va_TC!{;  
actuarial principle 精算原则 W2([vRT  
actuarial report 精算师报告 B
>TI dQ  
Actuarial Society of Hong Kong 香港精算学会 .7EZB  
actuarial valuation 精算师估值 &ivPY  
actuary 精算师 }bxx]rDl  
ad referendum agreement 暂定协议；有待覆核的协定 `+go| 5N2  
ad valorem duty 从价税；按值征税 Q8sCI An{  
ad valorem duty system 从价税制 %=O$@.%Zc  
ad valorem fee 从价费 ;zl/  
ad valorem tariff 从价关税 av*M#  
additional allowance 额外免税额 gc6T`O-_;  
additional amount for unexpired risk 未过期风险的额外款额 0XNj!^&  
additional assessable profit 补加应评税利润 T2$V5RyX  
additional assessment 补加评税 .
Iret:  
additional commitment 额外承担 !agtgS$qII  
additional commitment vote 额外承担拨款
/\B[lRn  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 gUq)M  
additional dependent parent allowance 供养父母额外免税额 {=Ku9\  
additional provision 额外拨款 x# &ZGFr~  
additional stamp duty 附加印花税 At#'q>Dn  
additional tax 补加税罚款；补加税款 V^^nJs tV  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `Wf)qMb  
adjudged bankrupt 被裁定破产 Nu%JI6&R  
adjudicated bankrupt 裁定破产人 |UO&18Y7-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 h c9?z}  
adjudication of bankruptcy 裁定破产；宣告破产 V,@Y,  
adjudication of insolvency 裁定无力偿还债务 ?8LRd5LH  
adjusted actual 经调整的实数；调整后的实数 9u\&kQxqD  
adjusted current assets 经调整的流动资产；调整后的流动资产 BkTGH.4G%  
adjusted figure 经调整的数字；调整后的数额 fP9k(mQX  
adjusted liabilities 经调整的负债；调整后的负债 fDa$TbhjI  
adjusted loss 经调整的亏损；调整后的亏损 .C2.j[>  
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 \I4*|6kA  
adjusted profit 经调整的利润；调整后的利润 ;_^"}  
adjusted surplus 经调整的盈余额；调整后的盈余额 Y=6b oT  
adjusted value 经调整的价值；调整后的价值 K)`\u7Bu  
adjustment 调整；修订；理算〔保险〕 L,F )l2  
adjustment centre 调剂中心 G*f5B  
adjustment lag 调整过程的时间差距；调整时差 2 #+g4  
adjustment mechanism 调整机制 VK)K#!O8  
adjustment of loss 亏损调整 5_mb+A n,  
adjustment process 调整过程；调整程序 vK
X $Nf  
adjustment range 调整幅度 $ZPiM  
administered exchange rate 受管制汇率 5^\f[}  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 QzQTE-SQ  
administration expenses 行政费用 NNQro)Lpe  
administration fee 手续费；行政费 F;IG@ &  
administration in bankruptcy 破产管理 t7%!~s=,M  
administration order 遗产管理令 f'\NGL  
administrator 管理人；遗产管理人 B0:[3@P7  
administrator of the estate 遗产管理人 F<UEipe/N  
admission of debt 债项承认书 3ppY@_1  
admission of proof 接纳债权证明 |x AwiF_  
advance 放贷款项；垫付款项；预支款项；预付款项 wghz[qe  
advance account 暂支帐目；预付款帐户 3psCV=/z  
advance compensation 预付补偿金 &!3=eVg  
advance from shareholder 股东垫款 3d{v5. C#X  
advance pending reimbursement 预支以待日后付还 Y.Er!(pz  
advanced economy 先进经济体系 jnK8 [och  
advancement 预付；预付财产 kd9GHN;7  
advances warrant 垫款令 !S/hH%C  
advancing 贷出 RPvOup  
adverse balance 逆差 !@_( W  
adverse exchange 逆汇 !8|]R  
advertisement addressed to shareholders 在报章刊登的致股东通告 up~l4]b+  
advice for collection 托收通知书 X`ifjZ9}d  
advice of drawing 提款通知书；汇票通知书 t:X[Blw3$  
advice of payment 付款通知 GLe(?\Ug=  
Advisory Committee [Securities and Futures Commission] *mM+(]8US  
谘询委员会〔证券及期货事务监察委员会〕 bT@7&  
Advisory Committee on Diversification 经济多元化谘询委员会 V;Zp3Qo!  
affidavit 誓章；遗产申报誓章 H]. 4~ 8  
affidavit of no receipt 述明无收款的誓章 u_o>v{&i  
affiliate 联号；联营公司；附属公司 6NCa=
9  
affiliated company 附属公司；联号；联营公司 6t5)rlT  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 dm Lgt)-t  
affordability 负担能力 A}#@(ma7  
African Development Bank [AfDB] 非洲开发银行 bl>MD8bzLE  
after-acquired property 事后取得的财产 Qr;es,f  
after-hours dealing 市后交易 `F>1xMm  
after-tax profit 税后盈利；税后利润；税后溢利 n ?%3
=~9  
agency agreement 代理协议 #N|)hBz9-  
agency expenses 代理机构的开支 JlF0L%Rc  
agency fee 代理费 %<e\s6|P:  
Agency Law 《代理法》 HRx%m1H  
agent 代理人；承销人 !}()mrIlP  
agent of company 公司代理人 Z;@F.r  
agent's fee 代理人费；经纪费 Y.?|[x0Wh  
aggregate 总计；总数；总体数字 XHO}(!l\  
aggregate amount 总款额；总额 XbJ=lH  
aggregate assets and liabilities 总体资产与负债 eBTy!!  
aggregate at constant price 按固定价格计算的总体数字 ^c1I'9(r5  
aggregate demand 总需求 #ZIV>(Q\H  
aggregate gross position 总持仓量 i&^?p|eKa  
aggregate limit 总限额 G:.Nq,513  
aggregate of salaries tax 合计薪俸税 kNW&rg  
aggregate performance 总体表现；总体业绩 t%Z_*mIfmE  
aggregate supply 总体供应 ??rx\*,C</  
aggregate surplus 总盈余 ,z)7rU`  
aggregate total 整体总额 @T1/S&F=  
aggregate value 总值；合计价值 i\B>J?Q\  
aggregated basis 合计基准 0+O)~>v  
aggregated net chargeable income 合计应课税入息实额 J-fU,*Bk  
aggregation 合并计算；合计；总和 c7IgndVAV  
aggregation of incomes of husband and wife 夫妇入息合并计算 jow^~  
aggregation of property 财产的总和 \PzC:H  
agio 差价；贴水 !&C8
y  
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》 oJ`ih&Q8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment `"m"qUd  
《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》 gv;=Yhw.c  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ?x@BZe  
《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》 ~?aq=T  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment M~7?m/Wj  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3Fh<%<=  
agreement for a settlement 授产协议 :*1Gs,  
agreement for assignment 转让协议 `4Z#/g  
agreement for sale 售卖协议；买卖协议 8&VwAo  
agreement for sale and purchase 买卖协议 L.15EXAB  
agreement for the payment of interest 支付利息协议 %|Vo Zx ^  
agreement for the repayment of money 还款协议 eF"7[_+D  
agreement of reinsurance 再保险协议 1,W%t\D  
Agricultural Bank of China 中国农业银行 "Q+'lA[}  
air passenger departure tax 飞机乘客离境税 2s EdN$O  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Xt'R@"H<V9  
airport tax 机场税 L]#J?lE&  
alcohol duty 酒精税 Ydmz!CEu  
alienation 让与；让渡；转让 oC U8;z  
alimony 生活费；赡养费 gsc*![N  
All Ordinaries Index [AOI] 所有普通股指数 /w!b2KwV  
all risks 全险；综合险 nP?(9;3*  
All Sales Record for Stock Market 《股票市场成交报告》 p7!q#o  
Allied Capital Resources Limited 新联财务有限公司 P-No;/!B#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 tF&%
7(EU3  
allocation letter 拨款信件 YjS|Ht->  
allocation of fund 分配款项；预留款项 J mFzSR?}  
allocation of profit 利润分配；溢利分配 YFLWkdqAY  
allocation warrant 拨款令 -MHu BgYJ-  
allotment 分配；配股 gSu+]N  
allotment notice 股份配售通知；配股通知 Np|iXwl1  
allotment of shares 股份分配 e\.|d<N?  
allowable 可获宽免；免税的 pZGso  
allowable business loss 可扣除的营业亏损 5cyl:1Ln  
allowable expenses 可扣税的支出 .4F(Y_c  
allowance 免税额；津贴；备抵；准备金 d"5:/Mo  
allowance for debts 债项的免税额 |MMr}]`  
allowance for depreciation by wear and tear 耗损折旧免税额 iml*+t  
allowance for funeral expenses 殡殓费的免税额 %dL|i2+*8  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "=|yM~V  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ff& VBm  
allowance to debtor 给债务人的津贴 LjXtOF  
alteration of capital 资本更改 *kL1r w6  
alternate trustee 候补受托人 -.g5|B  
amalgamation 合并 d2.eDEOsC  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f]5bAs  
ambit of charges 征税范围；收费范围 ET_}x7  
amended valuation 经修订的估值 >g93Bj*  
American Commodities Exchange 美国商品交易所 )J (ekfM  
American Express Bank Limited 美国运通银行 Aid{PGDk  
American Stock Exchange 美国证券交易所 ,i*^fpF`F"  
amortization 摊销 &.<{c `-  
amount due from banks 存放银行同业的款项 :!tQqy2
 
amount due from banks abroad 存放海外银行同业的款项 5qG7LO.  
amount due from holding companies 控股公司欠款 X/i8$yqv  
amount due from local banks 存放本港银行同业的款项 :n'QNGj  
amount due to banks 银行同业的存款 ,)GCg@7B  
amount due to banks abroad 海外银行同业的存款 $z@e19gT  
amount due to holding companies 控股公司存款 Ks X@e)8u  
amount due to local banks 本港银行同业的存款 pPh_p@3I  
amount due to outport banks 外埠银行同业的存款 {(7.X4\x  
amount for note issue 发行纸币的款额 q97Dn[>3  
amount of bond 担保契据的款额 +#Ov9b  
amount of consideration 代价款额 )_.@M '?  
amount of contribution 供款数额 _V:D7\Gs  
amount of indebtedness 负债款额 S~/iHXm  
amount of principal of the loan 贷款本金额 1Q
?hskL  
amount of rates chargeable 应征差饷数额 x6,S#p  
amount of share capital 股本额 fb`VYD9[^  
amount of sums assured 承保款额 qI;k2sQR  
amount of variation 变动幅度 "VcGr#zW  
amount of vote 拨款数额 hUA3(!0)  
amount payable 应付款额 C _[jQTr  
amount receivable 应收款额 ,*
S?L qv^  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3tIIBOwg[  
analysis 分析 1oX"}YY1  
ancillary risk 附属风险 ~Zaxn~u:  
annual account 周年帐目；周年帐目报表；年度决算；年结 sur2Mw(M"  
annual accounting date 年结日期 rM bb%d:  
annual allowance 每年免税额；年积金；年度津贴；年津 ,=6Eju#P  
annual balance 年度余额 @[ :sP  
annual disposable income 每年可动用收入 VWfrcSZg6M  
annual estimates 周年预算 0U`Ic_
.
 
annual fee 年费 Jz%&-e3  
annual general meeting 周年大会 :?RK>}4|F  
annual growth rate 年增率；每年增长率 S~Q7>oNm  
annual long-term supplement 长期个案每年补助金 Z/beROW)  
annual pensionable emolument 可供计算退休金的年薪 wM!QU{Lz  
annual report 年报 sSD(mO<(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y62;&{?m  
annual return 周年报表；周年申报表；每年报税表格 3\mFK$#sr  
Annual Return Rules 《周年报表规则》 i,4JS,82I  
annual review of consumer prices 每年消费物价回顾 7BI0g@$Nn]  
annual roll-forward basis 逐年延展方式 R>gj"nB  
annual salary 年薪 y-sQ"HPN  
annual statement 年度报表；年度决算表 yuI5# VUS  
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 E/s3@-/
 
annuitant 年金受益人 tvb hWYe  
annuity 年金 *~&W?i  
annuity contract 年金合约 'a"<uk3DT  
annuity on human life 人寿年金 ZQ20IY|,  
antecedent debt 先前的债项 -'q=oTZ  
ante-dated cheque 倒填日期支票 m"x~Fjvd  
anticipated expenditure 预期开支 %],.?TS2V  
anticipated net profit 预期纯利 'R=o,=  
anticipated revenue 预期收入 &I!2gf  
anti-inflation measure 反通货膨胀措施 NoYu"57
\  
anti-inflationary stance 反通货膨胀立场 zo\XuoZ  
apparent deficit 表面赤字 ?LNwr[C0  
apparent financial solvency 表面偿债能力 oY.JK  
apparent partner 表面合伙人 N(1jm
F  
application for personal assessment 个人入息课税申请书 a-QHm;_S  
application of fund 资金应用 o@pM??&x  
application to release as liquidator and to destruct the books of accounts and documents }#E4t3  
申请免除清盘人职务及毁灭帐簿与文件 u5R^++  
appointed actuary 委任精算师 j/Bzbjq"  
appointed auditor 委任核数师；委任审计师 2_F`ILCML  
appointed trustee 委任的受托人 ,cC4d`  
appointer 委任人 F=P|vYL&&  
apportioned pro rata 按比例分摊 OH)SdSBz  
apportionment 分配；分摊 orHVL2 KK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 UNY>Q7  
apportionment formula 分摊方程式 mLq?-&F  
apportionment of estate duty 遗产税的分摊 (1jkZ^7  
appraisal 估价；评估 O^:Pr8|{J  
appreciable growth 可观增长 Y_)04dmr@[  
appreciable impact 显着影响 4G`YZZQ  
appreciable increase 可观增长 B:x4H}`vh  
appreciation 增值；升值 P_ZguNH  
appreciation against other currencies 相对其他货币升值  K8ThZY%  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ak}l6{ ..  
appreciation tax 增值税 /+IR^WG#C}  
appropriation 拨款；拨用；拨付 n$=n:$`q  
appropriation account 拨款帐目 BC4u,4S  
Appropriation Bill 拨款法案 a[#4Oq/t$  
appropriation-in-aid system 补助拨款办法 f%@Y XGf  
approved assets 核准资产 t"BpaA^gO  
approved basket stock 认可一篮子证券 ekAGzu  
approved budget 核准预算 %%k[TO  
approved charitable donation 认可慈善捐款 np>*O}r*  
approved charitable institution 认可慈善机构 jg
Gn"}  
approved currency 核准货币；认可货币 2G'G45Q  
approved estimates 核准预算 +>:X4A*  
approved estimates of expenditure 核准开支预算 ;\&7smE[  
approved overseas insurer 核准海外保险人 T Z>z5YTv  
approved overseas trust company 核准海外信托公司 ^d2g"L   
approved pooled investment fund 核准汇集投资基金 R/^ rh  
approved provident fund scheme 认可公积金计划 fO(.I  
approved provision 核准拨款 pxY5S}@  
approved redeemable share 核准可赎回股份 T:}Ed_m}q  
approved regional stock 认可地区性证券 1MV^~I8Dd  
approved retirement scheme 认可退休金计划 G3OQbqn  
approved subordinated loan 核准附属贷款 < )?&Jf>_  
arbitrage 套戥；套汇；套利 J J3vC  
arbitrageur 套戥者；套汇者 i&bttSRNV  
arbitrary amount 临时款项 Dl"y|  
arrangement 措施；安排；协定 qK#* UR0%  
arrears 欠款 .#Sd|C]R7  
arrears of pay 欠付薪酬 j?8E >tM  
arrears of revenue 逾期未收税款；逾期未收的帐项 _@RW7iP>  
articles of association 组织章程；组织细则；组织章程细则 I'yhxym
Z;  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 74[}AA  
ascertainment of profit 确定利润 a\MU5%}\  
"Asia Clear" “亚洲结算系统” 8?)Da&+f  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 <$=8'$T81  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 n1;V2k{uV  
Asian Development Fund [ADF] 亚洲发展基金 {< wq}~  
Asian dollar bond 亚洲美元债券 (PB|.`_<H  
Asian dollar market 亚洲美元市场 U>I#f  
Asian dollar rate 亚洲美元利率 9B%"7MVn  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ipyO&v  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .#}SK!"B  
asked price 沽盘；喊价；索价；卖方报价 RI%l& Hm  
assessable income 应评税入息 SZ1C38bd,.  
assessable loss 应评税亏损 c9ZoO;  
assessable profit 应评税利润 {Rz`)qqE  
assessable value 应评税值 v~xG*e  
assessed profit 估定利润 ims *|~{sr  
assessed value 经评估价值 Cn{UzSKfs  
assessment 评税；评定；估价；评税单 HL!-4kN <$  
assessment number 评税编号；估价编号 x)GoxH~#  
assessment of additional tax 补加税评税 X F40;urm  
assessment of performance 业绩评估；实绩评价 `kz_q/K  
Assessor 评税主任 !nYAyjf  
asset price bubbles 资产价格泡沫 AzQ}}A;TSx  
asset-backed securities 具资产保证的证券 SBF3\  
assets accretion 资产增值 yT,UM^'  
assets and liabilities 资产与负债 NCsUC  
assets betterment statement 资产递增表；资产改进表 $zbg  
assets lending 实物放款；有抵押贷款 r8> q*0~s  
assets of the company passing on the death 死者去世时转移的公司资产 ; 6zu!  
assets pledged as security for liabilities 用作负债抵押的资产 Df4n9m}E  
assets portfolio 资产投资组合 i&KbzOY  
assets price 资产价格 |Y99s)2&N  
assets quality 资产质素  v EX <9  
assets realization 资产变现 VEpQT Qp  
assets refinancing arrangement 资产再集资安排 P&SR;{:y  
assets securitization 资产证券化 Uexb>|  
assets situated outside Hong Kong 在香港以外地方的资产 Y/hay[6  
assets stripping 削减资产；拆卖资产 dGfWRqS]  
assets value 资产值 u9&p/qMx2  
assignee 承让人 of
i']J{R  
assignment 转让；转让书；转让契 g 08 `=g  
assignment of interest 权益转让 iy4JI,-W  
assignment of letters patent and trade mark 专利证书及商标转让 (;M"'.C  
assignment of property 物业转让；物业转让书 cCeD3CuRA%  
assignment right 转让权 )a6i8b3  
assignor 转让人 tDwXb>  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 '-~86Q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 +pV3.VMH0  
associate member 附属会员 1|]-F;b  
associated body corporate 相联法人团体 ,L^L uw'7  
associated company 相联公司；联属公司 QJTC@o  
associated corporation 相联法团 Zsuh8t  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pp-Ur?PM  
公认会计师公会〔英国〕 [Q*kom :  
Association of Futures Exchange Brokers 香港期货经纪协会 IrVeP&KM+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 !bY{T#i)k  
association of underwriters 承保人组织 T S.lFg:K  
assumption of control 接管 Rza\n8  
assurance 担保；保险；转易；转易书 nOB ]?{X  
assurance of interest 权益的转易 mB :lp=c`  
at 19XX price 按一九ＸＸ年价格计算 Jv?e?U  
at a discount 按赔价计算；按贴水价格计算；打折扣 I2Us!W>6-  
at a premium 按溢价计算；按升水价格计算 [_~U<   
at call 通知付款；按通知 DUtpd|  
at constant market price 按固定市价计算 R5FjJ>JE  
at constant price 按固定价格计算 mB,7YZv  
at cost 按成本计算 X >**M  
at current market price 按当时市价计算；按现时市价计算 {
u1t.+  
at current price 按当时价格计算；按现时价格计算 *83+!DV|  
at factor cost 按要素成本计算；按生产要素成本计算 7

+fik0F  
at money-of-the-day price 按付款当日价格计算 ,yT4(cMBk?  
at or better 按指定或较佳价位〔买卖指令〕 jgYiuM3c\  
at par 按面值计算；平价 $@NZ*m%?JQ  
at sight 见票即付 N7;2BUIXJ  
at the close 按收市盘 M-Js"cB[  
at the opening 按开市盘 Pf!K()<uJ  
attestation 见证；见证条款 4VooU [Ka(  
at-the-money option 平价期权 FD6|>G  
attorney 受权人；受托代表人 x=Ru@nK;  
attornment 新拥有人承认书 1TVTP2&Rd  
attributable profit 可归属利润 BAPi<U'D  
attributable share value 可归属股份价值 "-Ns1A8  
Auckland Stock Exchange 奥克兰证券交易所 J>'o,"D  
auction 拍卖 HOw][}M_w  
auctioneer 拍卖商 RWoiV10  
audit 审计；核数 x O)nS _I  
Audit Commission 审计署 7}#vANm  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 78Gvc~j  
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〕 %iGME%oXr  
audit review 帐目审查 e9:l  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #"Zr#P{P  
audited account 审计帐目；经审计的帐目 l^vq'<kI  
audited annual account 经审计的周年帐目 wVPq1? 9  
audited balance sheet 经审计的资产负债表 g7H;d  
auditor 核数师；核数主任；审计师 #Q{6/{bM&J  
auditor's certificate 核数师证明书；审计师证明书 w_-{$8|  
auditor's report 核数师报告；审计师报告 AV'>  
Aussie bond 澳元债券 jy*wj7fj1  
austerity budget 紧缩预算 Gg&jb=  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 RsY<j& f  
Australia All Ordinaries Index 澳洲所有普通股票指数 '5Y8 rv<  
Australian Dollar [AUD] 澳元 -py.YZ  
Australian Options Market 澳大利亚期权市场 z#\Z
|OKU  
Australian Securities Commission 澳洲证券事务监察委员会 S38D cWIw  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 lH6t d  
Australian Stock Exchange 澳大利亚证券交易所 6Ym[^U  
Austrian Schilling [ATS] 奥地利先令 JvUKfsnu{  
authentication 认证；鉴证 &x;nP6mV  
authority to purchase 委托购买证；委购书 z[';HJ0O;  
authorization 认可；核准；授权；授权书 @#V{@@3$  
authorization by direction 指示授权 X=JSqO6V9  
authorization by instruction 指令授权 OVd"'|&6_  
authorization by warrant 令状授权 *=I#VN*_<.  
authorization of unit trust 单位信托的认可 $nVTN.k  
authorized agent 指定代理人 V^0*S=N
 
authorized capital 法定资本 $'&5gFr9  
authorized clerk 出市员 Mz06cw&  
authorized dealer 认可交易商 !98s[)B:  
authorized financial institution 认可财务机构 ,4\vi|  
authorized fund 认可基金 -ZuzJAA  
authorized fund house 获授权的基金公司；认可基金公司 eL(T  
authorized institution 认可机构 X23TS`  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :?S2s Ne2  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 F|PYDC  
authorized insurer 获授权保险人；获认可承保人 &o8\ $A  
authorized investment 特准投资项目 & =frt3  
authorized person 获授权人 }ri"u;.R  
authorized representative 获授权代表 \Lc pl-;?  
authorized share capital 法定股本 7Ua Ll  
automated quotation system 自动报价系统 & .#0jb1r  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] a@ lK+t  
自动交易系统〔香港期货交易所有限公司〕 w3& F e=c  
automatic adjustment mechanism 自动调整机制 c_".+Fa  
automatic adjustment system 自动调整系统 o`#;[  
Automatic Clearing House 自动票据交换所 X{ Nif G  
automatic exchange rates accumulation system 自动化汇率累集系统 sz)3 z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 & IDF9B  
automatic teller machine [ATM] 自动柜员机 tf/ f-S  
autopay 自动转帐 MLR3A s  
available assets 可用资产 sFGXW  
available fiscal reserve 现存财政储备 [A3hrSw  
available profit 可用利润 $<yb~z7J  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 auO^v;s  
average 平均；平均数；海损 v/^2K,[0>  
average basic salary 平均基本薪金 y/PEm)=Tt  
average consumer expenditure 平均消费开支；一般消费开支 n3)g{K^  
average cost 平均成本 ~U^0z|.  
average cost of land production 增辟土地平均成本 #v v k7  
average daily turnover 平均每日成交额 -_2=NA?t  
average daily wage rate 平均每日工资率 RuHJk\T+  
average expenditure pattern 平均开支模式 a-YK*  
average growth rate 平均增长率 q<7Nz]Td  
average net fixed assets 固定资产平均净值 yx-{}Yj^  
average of relatives 相对价格平均数 LA
r6J  
average price 平均价格 YY.;J3C  
average propensity to consume 平均消费倾向；一般消费倾向 2=#O4k.@  
average propensity to save 平均储蓄倾向；一般储蓄倾向 `R; ct4-  
average rate 平均率 {g);HnmPN  
average revenue 平均收入；平均收益 Ohjqdv@  
average stock 平均库存；平均存货
Z|~<B4#c  
average yearly rent 平均年租 r3KV.##u,  
avoidance of double taxation 避免双重课税 Xu'u"amt  
avoidance of tax 避税

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