一些有用的会计术语(也不知道发的地方对不对)A

A: !s@Rok  
A share Ａ股；甲类股份 0D8K=h&e  
abatement of tax 减税；减扣免税额 v<fnB  
ABN AMRO Bank N.V. 荷兰银行 [NFNzwUB  
above-the-line expenditure 线上项目支出；经常预算支出 &)oOeRwi].  
above-the-line receipt 线上项目收入；经常预算收入 &
ZTr  
ABSA Asia Limited 南非联合亚洲有限公司 A 8 vbQ  
absolute change 绝对数值变更 _`#3f1F@[  
absolute expenditure 实际开支 1xc~`~  
absolute guideline figure 绝对准则数字 &x >B  
absolute interest 绝对权益 t5[[JD1V  
absolute order of discharge 绝对破产解除令 q:<{% U$  
absolute profit margin 绝对利润幅度 N D<HXO  
absolute value 实值；绝对值 ]
!IVz)<E&  
absolutely vested interest 绝对既得权益 jzK5-;b  
absorbed cost 已吸收成本；已分摊成本 S(mF%WJ  
absorption 吸收；分摊；合并 {hJXj,  
absorption rate 吸收率；摊配率；分摊率 M?/jkc.8H  
ACB Finance Limited 亚洲商业财务有限公司 zB? V_aT  
acceptable form of reciprocity 合理的互惠条件 0c
T*z(  
acceptable rate 适当利率；适当汇率 ,hVvve,j}  
acceptance agreement 承兑协议 |X`/  
acceptance for honour 参加承兑 +7
8CvjG  
acceptor 承兑人；接受人；受票人 *|_"W+JC  
acceptor for honour 参加承兑人 Z/ Tm)Xd
 
accident insurance 意外保险 lHZU iB  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^GBe)~MT  
accident insurance scheme 意外保险计划 nhN);R~o"1  
accident year basis 意外年度基准 X";@T.ZGut  
accommodation 通融；贷款 S1U@UC  
accommodation bill 通融票据；空头票据 zm,@]!wI  
accommodation party 汇票代发人 "k Te2iS  
account balance 帐户余额；帐户结余 -n0C4kZ2o  
account book 帐簿 f7I{WfZ\P  
account collected in advance 预收款项 5E0eyW
 
account current book 往来帐簿 ~y$!48o  
account of after-acquired property 事后取得的财产报告 !`mZ0c+  
account of defaulter 拖欠帐目 ,E|m.  
account payable 应付帐款 #oJ5k8Wy  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;}z\i  
account receivable 应收帐款 u0`%+:]0  
account receivable report 应收帐款报表 p!/[K6u  
account statement 结单；帐单；会计财务报表 *GUAO){'  
account title 帐户名称；会计科目 Yhp]x
  
accountant's report 会计师报告 bZx!0>h  
Accountant's Report Rules 会计师报告规则 H_?o-L?+  
accounting and auditing procedure 会计与审计程序；会计与核数程序 CU7F5@+  
Accounting Arrangements 《会计安排》 ^2wLxXO6  
accounting basis 会计基础 %Qmk2  
accounting by Official Receiver 破产管理署署长呈交的帐目 YJ:3!B>Zo  
Accounting Circular 《会计通告》 IHp_A  
accounting class 会计类别 I!wX[4p eg  
accounting date 记帐日期；会计结算日期
<58l;<0  
accounting for money 款项核算 uGs;}<<8  
Accounting Officer 会计主任 ~r{5`;c  
accounting period 会计报告期；会计期 }Yv\0\~'W|  
accounting policy 会计政策；会计方针 mA7m  
accounting practice 会计惯例 3Oa*%kP+  
accounting principle 会计准则 T}3v(6ew4  
accounting record 会计记录 >h+349  
accounting report 会计报告 +\"-P72vjk  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 wDwH.~3!  
Accounting Society of China 中国会计学会 ?RzDQy D  
accounting statement 会计报表 kw`WH)+F  
accounting system 会计制度；会计系统 )+H[kiN  
accounting transaction 会计事项；帐务交易 k0Ek:MjJr  
accounting treatment 会计处理 B??J@+Nf  
accounting year 会计年度 _hG;.=sr  
accretion 增值；添加 !Oi~:Pp  
accrual 应计项目；应累算数目 +PK6-c\r  
accrual basis 应计制；权责发生制 ,p;_\\<  
accrual basis accounting 应计制会计；权责发生制会计 {J5JYdK  
accrue 应累算；应计 _p?s9&  
accrued benefit 应累算利益 FecktD=  
accrued charges 应计费用 5( _6+'0
 
accrued cumulative preference share dividend 应累算的累积优先股股息 j6(?D*x  
accrued expenses 应累算费用 ,i.%nZw\  
accrued interest payable 应付利息；应计未付利息 1qi@uYDug  
accrued interest receivable 应收利息；应计未收利息 ~m*,mz  
accrued right 累算权益 d1joVUYE  
accruing profit 应累算的利润 tvd0R$5}  
accumulated fiscal reserve 累积财政储备 vEQ<A<[Z  
accumulated profit 累积利润；滚存溢利 ]4 (?BJ  
accumulated reserve 累积储备 [ $fJRR  
accumulation of surplus income 累积收益盈余 A$.fv5${  
acquired assets 既得资产 //Ai.Q.J[  
acquisition 收购；购置；取得 0Aa`p3.)  
acquisition cost 购置成本 YK{a
 
acquisition expenses 购置费用 H.G!A6bd  
acquisition of 100% interest 收购全部股权 KLC{7"6e)  
acquisition of control 取得控制权 TzBzEiANn  
acquisition of fixed assets 购置固定资产 @d"wAZzD?  
acquisition of shell “买壳” AOrHU M[I  
acquisition price 收购价 7<9L?F2  
act of God 天灾 YRlDX:oX~  
acting partner 执事合伙人 [Vf}NF  
active market 买卖活跃的市场；交投畅旺的市场；旺市 fa.0I~  
active partner 积极参与的合伙人 F>gmj'-^  
active trading 交投活跃 V^Rkt%JY  
actual circulation 实际流通 !G_jGc=v  
actual cost 实际成本 [0[M'![8M  
actual expenditure 实际开支；实际支出  BGzI  
actual income 实际入息；实际收入；实际收益 @ \2#Dpr  
actual market 现货市场 amQz^
^  
actual price 现货价；实际价格 sCl$f7"  
actual profit 实际利润 c<+;4z  
actual quotation 实盘；实际价位；实际报价 2=ztKfsBhE  
actual year basis 按实际年度计算  8RwX=  
actuals 实货 t5 a7DD  
actuarial investigation 精算调查 BKU'`5`  
actuarial principle 精算原则 ~YCuO0t  
actuarial report 精算师报告 >6Lm9&}
 
Actuarial Society of Hong Kong 香港精算学会 Mp\<cE  
actuarial valuation 精算师估值 6aOp[-Le  
actuary 精算师 )gR=<oa  
ad referendum agreement 暂定协议；有待覆核的协定 1px\K8  
ad valorem duty 从价税；按值征税 nws"RcP+Z  
ad valorem duty system 从价税制 FbACTeB  
ad valorem fee 从价费 A<YsfDa_d  
ad valorem tariff 从价关税 j;K#]  
additional allowance 额外免税额 O7aLlZdg~  
additional amount for unexpired risk 未过期风险的额外款额 u1K\@jlw  
additional assessable profit 补加应评税利润 ^Jp*B;  
additional assessment 补加评税 1@XgTL4  
additional commitment 额外承担 5+X_4lEJK(  
additional commitment vote 额外承担拨款 c#xP91.m  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 D&hqV)d4R  
additional dependent parent allowance 供养父母额外免税额 6@4n'w{"  
additional provision 额外拨款 `#IcxweA  
additional stamp duty 附加印花税 i[semo\E  
additional tax 补加税罚款；补加税款 /-0' Qa+*  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 I_ "Z:v{  
adjudged bankrupt 被裁定破产 j?n+>/sG,  
adjudicated bankrupt 裁定破产人 P"7ow-  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 2Ohp]G  
adjudication of bankruptcy 裁定破产；宣告破产 @LLTB(@wR  
adjudication of insolvency 裁定无力偿还债务 \)m"3yY  
adjusted actual 经调整的实数；调整后的实数 U=Bn>F}y\  
adjusted current assets 经调整的流动资产；调整后的流动资产 >qT'z$  
adjusted figure 经调整的数字；调整后的数额 IPA*-I57  
adjusted liabilities 经调整的负债；调整后的负债 k5+]SG`]]  
adjusted loss 经调整的亏损；调整后的亏损 ;BH>3VK  
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 "r.2]R3  
adjusted profit 经调整的利润；调整后的利润 o4=Yu7L  
adjusted surplus 经调整的盈余额；调整后的盈余额
Gk~l,wV>  
adjusted value 经调整的价值；调整后的价值 cQpnEO&SL  
adjustment 调整；修订；理算〔保险〕 kReG:  
adjustment centre 调剂中心 Uedvc5><t  
adjustment lag 调整过程的时间差距；调整时差 nq`q[KV:  
adjustment mechanism 调整机制 bdc\  
adjustment of loss 亏损调整 :
cp   
adjustment process 调整过程；调整程序 [~Hg}-c  
adjustment range 调整幅度 i~qfGl p6)  
administered exchange rate 受管制汇率 .6T6 S v  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 2Eh@e([PMs  
administration expenses 行政费用 qg,Nb  
administration fee 手续费；行政费 zXc}W*ymj  
administration in bankruptcy 破产管理 `hB1b["(  
administration order 遗产管理令 k ~6-cx  
administrator 管理人；遗产管理人 rPq<Xb\  
administrator of the estate 遗产管理人 #w3ru6*W  
admission of debt 债项承认书 VTe.M[:  
admission of proof 接纳债权证明 [ug,jEH"S  
advance 放贷款项；垫付款项；预支款项；预付款项 nJ3vi}`  
advance account 暂支帐目；预付款帐户 \k&1*b?h  
advance compensation 预付补偿金 a5`eyL[f  
advance from shareholder 股东垫款 |#5 e|z5(  
advance pending reimbursement 预支以待日后付还 ;MTz]c  
advanced economy 先进经济体系 I>w^2(y  
advancement 预付；预付财产 zJ& b|L  
advances warrant 垫款令 >mIg@knE  
advancing 贷出 5)lW  
adverse balance 逆差 W$\X~Q'0  
adverse exchange 逆汇 jv}=&d  
advertisement addressed to shareholders 在报章刊登的致股东通告 !jh%}JJ  
advice for collection 托收通知书 u39FN?<^  
advice of drawing 提款通知书；汇票通知书 "zV']A>4H  
advice of payment 付款通知 ?=
|kC*$/G  
Advisory Committee [Securities and Futures Commission] F>Y9o-o2  
谘询委员会〔证券及期货事务监察委员会〕 ?J|4l[x  
Advisory Committee on Diversification 经济多元化谘询委员会 'm1.X-$V  
affidavit 誓章；遗产申报誓章 + Oobb-v  
affidavit of no receipt 述明无收款的誓章 QXk"?yT`E  
affiliate 联号；联营公司；附属公司 c>Z*/>~  
affiliated company 附属公司；联号；联营公司 P%o44|[][  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +*EKR  
affordability 负担能力 U|fTb0fB  
African Development Bank [AfDB] 非洲开发银行 , Fytk34  
after-acquired property 事后取得的财产 EZ% .M*?  
after-hours dealing 市后交易 g_D-(J`IK,  
after-tax profit 税后盈利；税后利润；税后溢利 B/YcSEY;  
agency agreement 代理协议 3;BvnD7  
agency expenses 代理机构的开支 VbxAd 2')  
agency fee 代理费 jL4>A$  
Agency Law 《代理法》 By)3*<5a_  
agent 代理人；承销人 ]O@"\_}  
agent of company 公司代理人 +0#JnqH"  
agent's fee 代理人费；经纪费 ZzL@[g  
aggregate 总计；总数；总体数字 E#h~V5Tf  
aggregate amount 总款额；总额 .Dv=pB,u  
aggregate assets and liabilities 总体资产与负债 3&J&^O  
aggregate at constant price 按固定价格计算的总体数字 VJ1*|r,  
aggregate demand 总需求 q`loOm=y  
aggregate gross position 总持仓量 :Ee?K  
aggregate limit 总限额 ],?pe  
aggregate of salaries tax 合计薪俸税 .98.G4J>  
aggregate performance 总体表现；总体业绩 ul}'{|4  
aggregate supply 总体供应 q,,j',8kq/  
aggregate surplus 总盈余 (UW6F4:$  
aggregate total 整体总额 ( Yi=v'd  
aggregate value 总值；合计价值 ^]rxhpS  
aggregated basis 合计基准 T7GQ^WnA  
aggregated net chargeable income 合计应课税入息实额 ;nf&c;D  
aggregation 合并计算；合计；总和 Iu6W=A  
aggregation of incomes of husband and wife 夫妇入息合并计算 R@ QQNYU.D  
aggregation of property 财产的总和 W'G{K\(/  
agio 差价；贴水 ?N#[<kd  
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》 g3a/;wl  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 1jOKcm'#  
《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》 Qk7J[4  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment v!!;js^  
《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》 "8t\MKt(  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment J8h7e}n?  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ]piM/v\  
agreement for a settlement 授产协议 |F~88j{VN  
agreement for assignment 转让协议 T:#S86m  
agreement for sale 售卖协议；买卖协议 +wts 7,3  
agreement for sale and purchase 买卖协议 l4`^!  
agreement for the payment of interest 支付利息协议 00,9azs  
agreement for the repayment of money 还款协议 5&|5 a} 8  
agreement of reinsurance 再保险协议 pDhY%w#  
Agricultural Bank of China 中国农业银行 lu3.KOD/  
air passenger departure tax 飞机乘客离境税 foyB{6q8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 {*__B} ,N  
airport tax 机场税 |J?:91  
alcohol duty 酒精税 C*j9Iaj  
alienation 让与；让渡；转让 d qpgf@  
alimony 生活费；赡养费 G:hU{S7  
All Ordinaries Index [AOI] 所有普通股指数 a],h<wGEx  
all risks 全险；综合险 uri*lC  
All Sales Record for Stock Market 《股票市场成交报告》 _jDS"  
Allied Capital Resources Limited 新联财务有限公司 tWRf'n[+]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 V@Kn24''  
allocation letter 拨款信件 4zX=3iBt  
allocation of fund 分配款项；预留款项 AJ
4r/b}  
allocation of profit 利润分配；溢利分配 Z*h ;e;  
allocation warrant 拨款令 _y-B";Vmm  
allotment 分配；配股 uA
^hCh-js  
allotment notice 股份配售通知；配股通知
wzxdVn 'S  
allotment of shares 股份分配 iRouLd  
allowable 可获宽免；免税的 rV U:VL`2  
allowable business loss 可扣除的营业亏损 :B+Rg cqi  
allowable expenses 可扣税的支出 To^# 0  
allowance 免税额；津贴；备抵；准备金 R%W@~o\p]  
allowance for debts 债项的免税额 OT%V{hD  
allowance for depreciation by wear and tear 耗损折旧免税额 x~Pvh+O  
allowance for funeral expenses 殡殓费的免税额 :r^klJ(m  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 9^p32G  
allowance for repairs and outgoings 修葺及支出方面的免税额 p~FQcW'a~  
allowance to debtor 给债务人的津贴 ~ ;XYwQ"  
alteration of capital 资本更改 9IOGc}  
alternate trustee 候补受托人 F1\`l{B,\  
amalgamation 合并 *78)2)=~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .5^a;`-+  
ambit of charges 征税范围；收费范围 y-<$bA[K~  
amended valuation 经修订的估值 uNg'h/^NZ|  
American Commodities Exchange 美国商品交易所 Vbo5`+NAis  
American Express Bank Limited 美国运通银行 kI<WvgoL  
American Stock Exchange 美国证券交易所 OuNj:  
amortization 摊销 kLq(!Gs  
amount due from banks 存放银行同业的款项 1ThwvF%Qo  
amount due from banks abroad 存放海外银行同业的款项 >KKeV(Ur  
amount due from holding companies 控股公司欠款 )]tvwEo  
amount due from local banks 存放本港银行同业的款项 {Evcc+Eq  
amount due to banks 银行同业的存款 Z/n3aYM  
amount due to banks abroad 海外银行同业的存款 [Ek42%  
amount due to holding companies 控股公司存款 quY "  
amount due to local banks 本港银行同业的存款 htV#5SUx&  
amount due to outport banks 外埠银行同业的存款 ]2LXUYB  
amount for note issue 发行纸币的款额 6SV7\,2M  
amount of bond 担保契据的款额 sK`<
kbj  
amount of consideration 代价款额 >eRZ+|k?N  
amount of contribution 供款数额 "0b?+ 3_{G  
amount of indebtedness 负债款额 x'zihDOI  
amount of principal of the loan 贷款本金额 @~s~/[  
amount of rates chargeable 应征差饷数额
KjBOjD'I  
amount of share capital 股本额 jp%+n  
amount of sums assured 承保款额 RrKfTiK H  
amount of variation 变动幅度 U>in2u9  
amount of vote 拨款数额 k06xz#pL  
amount payable 应付款额 rNZO.qijz  
amount receivable 应收款额 T0YDfo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ^DzL$BX  
analysis 分析 64h_1,U  
ancillary risk 附属风险 nW~$ (Qnd  
annual account 周年帐目；周年帐目报表；年度决算；年结 di--:h/  
annual accounting date 年结日期 W _J&M4  
annual allowance 每年免税额；年积金；年度津贴；年津 ) b
/n)%6  
annual balance 年度余额 0~qf-x  
annual disposable income 每年可动用收入 B~WK)UR  
annual estimates 周年预算 m$,cH>E  
annual fee 年费 WN$R[N  
annual general meeting 周年大会 {s,^b|I2#U  
annual growth rate 年增率；每年增长率 #UBB lE#  
annual long-term supplement 长期个案每年补助金 TF%3u
H  
annual pensionable emolument 可供计算退休金的年薪 {x7=;-  
annual report 年报 wLY#dm  
Annual Report on the Consumer Price Index 《消费物价指数年报》 % Oz$_Xe  
annual return 周年报表；周年申报表；每年报税表格 E2kW=6VO>|  
Annual Return Rules 《周年报表规则》 ;*W=c  
annual review of consumer prices 每年消费物价回顾 TeKC} NW  
annual roll-forward basis 逐年延展方式 H_Iim[v#  
annual salary 年薪 5dqQws-,?1  
annual statement 年度报表；年度决算表 7Pwg+|  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 qw|JJ  
annuitant 年金受益人 ]7v81G5E  
annuity 年金 sZ]'DH&_(  
annuity contract 年金合约 _2]O^$L  
annuity on human life 人寿年金 HOq4i!  
antecedent debt 先前的债项 5/t
j  
ante-dated cheque 倒填日期支票 7AI3|Ts]p  
anticipated expenditure 预期开支 E2Us#a  
anticipated net profit 预期纯利 @+iC/
  
anticipated revenue 预期收入 0{-`Th+h  
anti-inflation measure 反通货膨胀措施 #fwzFS \XL  
anti-inflationary stance 反通货膨胀立场 `'kc|!%MUq  
apparent deficit 表面赤字 mm_^gQ,`  
apparent financial solvency 表面偿债能力 C/CN '  
apparent partner 表面合伙人 kxygf9I!;  
application for personal assessment 个人入息课税申请书 D!X>O}
  
application of fund 资金应用 *e%Dg{_  
application to release as liquidator and to destruct the books of accounts and documents M8\G>0Hc6  
申请免除清盘人职务及毁灭帐簿与文件 'G<}U343=8  
appointed actuary 委任精算师 >~h>#{&  
appointed auditor 委任核数师；委任审计师 
'BqrJfv  
appointed trustee 委任的受托人 5.O-(eSa0&  
appointer 委任人 tp#Z@5=  
apportioned pro rata 按比例分摊 zwMQXI'k83  
apportionment 分配；分摊 ,>&?ty9o  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 $[j-C9W  
apportionment formula 分摊方程式 y*}AX%8`e~  
apportionment of estate duty 遗产税的分摊 O|?Z~  
appraisal 估价；评估 ?E%U|(S)=L  
appreciable growth 可观增长 3aEt>x  
appreciable impact 显着影响 sk~za  
appreciable increase 可观增长 ylkpYd  
appreciation 增值；升值 y>@v>S  
appreciation against other currencies 相对其他货币升值 Ok*VQKyDLH  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 `@4 2jG}*  
appreciation tax 增值税 MhHr*!N"}  
appropriation 拨款；拨用；拨付 P\,F1N_?r  
appropriation account 拨款帐目 v$[ @]`  
Appropriation Bill 拨款法案 y=-{Q  
appropriation-in-aid system 补助拨款办法 A(q~{  
approved assets 核准资产 =*{K@p_  
approved basket stock 认可一篮子证券 B"7$!Co  
approved budget 核准预算 BHF{-z  
approved charitable donation 认可慈善捐款 2^cAK t6bC  
approved charitable institution 认可慈善机构 =>HIF#jU  
approved currency 核准货币；认可货币 o,g6JTh  
approved estimates 核准预算 issT{&T  
approved estimates of expenditure 核准开支预算 }/_('q@s\  
approved overseas insurer 核准海外保险人 =ZCH1J5"  
approved overseas trust company 核准海外信托公司 sVE>=0TVP  
approved pooled investment fund 核准汇集投资基金 Z~duJsH  
approved provident fund scheme 认可公积金计划 #x, ]D  
approved provision 核准拨款 2ZU@>W  
approved redeemable share 核准可赎回股份 _u#/u2<  
approved regional stock 认可地区性证券 Qe7"Z  
approved retirement scheme 认可退休金计划 pZc9q8j3  
approved subordinated loan 核准附属贷款 T^KCB\\<  
arbitrage 套戥；套汇；套利 dD[v=Z_  
arbitrageur 套戥者；套汇者 `DI{wqV9  
arbitrary amount 临时款项 u86J.K1Q  
arrangement 措施；安排；协定 g ^D)x[  
arrears 欠款 JOA%Y;`<#  
arrears of pay 欠付薪酬 :X3
rd|;kc  
arrears of revenue 逾期未收税款；逾期未收的帐项 \%w7D6dEZ  
articles of association 组织章程；组织细则；组织章程细则 \B*k_W/r@  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 j'G"ZPw1  
ascertainment of profit 确定利润
{fAh@:{@  
"Asia Clear" “亚洲结算系统” (jp1; #P!  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 xnl<<}4pJ  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 {;]uL`abi?  
Asian Development Fund [ADF] 亚洲发展基金 hp?ad  
Asian dollar bond 亚洲美元债券 &i4 (s%z#  
Asian dollar market 亚洲美元市场  rE/}hHU  
Asian dollar rate 亚洲美元利率 =@bXGMsV!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;e&hM\p  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Q'FX:[@x-S  
asked price 沽盘；喊价；索价；卖方报价 DH}s1mNMP  
assessable income 应评税入息 F@>w&A~K  
assessable loss 应评税亏损 =_#ye}E  
assessable profit 应评税利润 &@mvw=d  
assessable value 应评税值 #gxRTx  
assessed profit 估定利润 )v*v  
assessed value 经评估价值 Ln"+nKr  
assessment 评税；评定；估价；评税单 K?z*3^^X;  
assessment number 评税编号；估价编号 ~*66 3pA  
assessment of additional tax 补加税评税 |usnY  
assessment of performance 业绩评估；实绩评价 XS}Zq4H  
Assessor 评税主任 (Q}PeKM?jq  
asset price bubbles 资产价格泡沫 H=J
P3ID>{  
asset-backed securities 具资产保证的证券 ^%~Et>C  
assets accretion 资产增值 Da9*/  
assets and liabilities 资产与负债 <wIp$F.  
assets betterment statement 资产递增表；资产改进表
6LSPPMM  
assets lending 实物放款；有抵押贷款 \_iH4<#>  
assets of the company passing on the death 死者去世时转移的公司资产 2jI4V;H8g  
assets pledged as security for liabilities 用作负债抵押的资产 5O;/ lX!u  
assets portfolio 资产投资组合 [i,5>YIk
 
assets price 资产价格 yrxx+z|wR  
assets quality 资产质素 0hHIz4(  
assets realization 资产变现 oN1!>S9m  
assets refinancing arrangement 资产再集资安排 |_Naun=+~  
assets securitization 资产证券化 9b{g+lMZo  
assets situated outside Hong Kong 在香港以外地方的资产 "2y7&#l  
assets stripping 削减资产；拆卖资产 |YG)NO  
assets value 资产值 rXHHD#\oF  
assignee 承让人 [15hci+-  
assignment 转让；转让书；转让契 &*V0(  
assignment of interest 权益转让 Sa?~t3*H  
assignment of letters patent and trade mark 专利证书及商标转让 rwi2kk#
@P  
assignment of property 物业转让；物业转让书 >#${.+y  
assignment right 转让权 9*GL@_c  
assignor 转让人 sg!=Q+  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &(z8GYBr  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 x9XGCr  
associate member 附属会员 uAPLT~  
associated body corporate 相联法人团体 j8D$/  
associated company 相联公司；联属公司 @F""wKnV  
associated corporation 相联法团 puf;"c6e'  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] )_x8?:lv  
公认会计师公会〔英国〕 Nlf&]^4(0  
Association of Futures Exchange Brokers 香港期货经纪协会 ql%]$`IV6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 h=p-0 Mx .  
association of underwriters 承保人组织 o m{n"cg  
assumption of control 接管 0ER6cTo-t  
assurance 担保；保险；转易；转易书 7|{%CckN  
assurance of interest 权益的转易 a$+e8>  
at 19XX price 按一九ＸＸ年价格计算 a9mr-`<  
at a discount 按赔价计算；按贴水价格计算；打折扣 T }8r;<P6  
at a premium 按溢价计算；按升水价格计算 hc@;}a\Y  
at call 通知付款；按通知 (rY1O:*S  
at constant market price 按固定市价计算 Oy?iAQ+  
at constant price 按固定价格计算 LyCV_6;D  
at cost 按成本计算 {ra Esb-X  
at current market price 按当时市价计算；按现时市价计算 [nhLhl4S  
at current price 按当时价格计算；按现时价格计算 O*+w_fox  
at factor cost 按要素成本计算；按生产要素成本计算 ?(`nBlWQ5  
at money-of-the-day price 按付款当日价格计算 5sffDEU]A  
at or better 按指定或较佳价位〔买卖指令〕 kBDe*K.V  
at par 按面值计算；平价 Poylq]F  
at sight 见票即付 D@YM}HXuj  
at the close 按收市盘 o/i5e=9[y  
at the opening 按开市盘 Qh1Kl_a?Lv  
attestation 见证；见证条款 eog,EP"a8Y  
at-the-money option 平价期权 U_zpLpm^  
attorney 受权人；受托代表人 x.yb4i=Jq  
attornment 新拥有人承认书 =t>`<T|(  
attributable profit 可归属利润 ZRVF{D??"%  
attributable share value 可归属股份价值 -*]9Ma<wa  
Auckland Stock Exchange 奥克兰证券交易所 [{.\UkV@  
auction 拍卖 !O%f)v?  
auctioneer 拍卖商 P[J qJi/H  
audit 审计；核数 XQ|j5]  
Audit Commission 审计署 QdG?"Bdt2  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] X\^3,k."  
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〕 c,u$tnE)  
audit review 帐目审查
{F{[!.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @Ig,_i\UY:  
audited account 审计帐目；经审计的帐目 :ayO+fr#  
audited annual account 经审计的周年帐目 H 29 _ /  
audited balance sheet 经审计的资产负债表 ?M1 Q
J  
auditor 核数师；核数主任；审计师 4HYH\ey  
auditor's certificate 核数师证明书；审计师证明书 !Z9ikn4A  
auditor's report 核数师报告；审计师报告 1<Ztk;$A
 
Aussie bond 澳元债券 []]LyWk  
austerity budget 紧缩预算 hzf}_
1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 , K"2tb  
Australia All Ordinaries Index 澳洲所有普通股票指数 `A}{ I}xq  
Australian Dollar [AUD] 澳元 eJwii  
Australian Options Market 澳大利亚期权市场 e\bF_ N2VA  
Australian Securities Commission 澳洲证券事务监察委员会 <?`e9o  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 qo&SJDG  
Australian Stock Exchange 澳大利亚证券交易所 h19.b:JT  
Austrian Schilling [ATS] 奥地利先令 ",,qFM!  
authentication 认证；鉴证 B#/~U`t*  
authority to purchase 委托购买证；委购书 &hM,b!R|  
authorization 认可；核准；授权；授权书 -QHzf&D?  
authorization by direction 指示授权 B'#gs'fl  
authorization by instruction 指令授权 f@V{}&ZWp  
authorization by warrant 令状授权 oR%E_g?mI~  
authorization of unit trust 单位信托的认可 )F9%^a(  
authorized agent 指定代理人 mrBhvp""  
authorized capital 法定资本 [4(A458H  
authorized clerk 出市员 ^SL}wC x  
authorized dealer 认可交易商 (UiH3Q9C]%  
authorized financial institution 认可财务机构 g5TLX&Bd  
authorized fund 认可基金 dT-O8  
authorized fund house 获授权的基金公司；认可基金公司 >!ZyykAs  
authorized institution 认可机构 0a;FX0S&  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Jut'xA2Dr  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 0z2R`=)  
authorized insurer 获授权保险人；获认可承保人 qcoZ2VJ hh  
authorized investment 特准投资项目 z%-"'Y]  
authorized person 获授权人 1PjX:]:  
authorized representative 获授权代表 XS~w_J#q  
authorized share capital 法定股本 9$w)_RX9W  
automated quotation system 自动报价系统 '1T v1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 
|Z)/  
自动交易系统〔香港期货交易所有限公司〕 &T4Cn@  
automatic adjustment mechanism 自动调整机制 _\V{X}ftqa  
automatic adjustment system 自动调整系统 q|Tk+JH{5  
Automatic Clearing House 自动票据交换所 TbUkqABm  
automatic exchange rates accumulation system 自动化汇率累集系统 S>zKD  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 jC }u>AB  
automatic teller machine [ATM] 自动柜员机 iegPEb  
autopay 自动转帐 U},W/g-  
available assets 可用资产 %li{VDb  
available fiscal reserve 现存财政储备 PYRwcJ$b\d  
available profit 可用利润 *g_>eNpXD  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 dL
Py%q  
average 平均；平均数；海损 R=f5:8D<-  
average basic salary 平均基本薪金 9bYHb'70  
average consumer expenditure 平均消费开支；一般消费开支 Boz_*l|  
average cost 平均成本 O9 r44ww  
average cost of land production 增辟土地平均成本 ?Pf ,5=*B  
average daily turnover 平均每日成交额 |HIA[.q  
average daily wage rate 平均每日工资率 kys-~&@+  
average expenditure pattern 平均开支模式 53#5p;k  
average growth rate 平均增长率 L?5t<`#lw  
average net fixed assets 固定资产平均净值 rEyMSLN  
average of relatives 相对价格平均数 W2V@\  
average price 平均价格 ,DsT:8  
average propensity to consume 平均消费倾向；一般消费倾向 y"n~ET}e7  
average propensity to save 平均储蓄倾向；一般储蓄倾向 $7ME a"a  
average rate 平均率 %-zH]"Q$  
average revenue 平均收入；平均收益 ZXRN?
b  
average stock 平均库存；平均存货 R~u7
;Wv  
average yearly rent 平均年租 "PM:&v  
avoidance of double taxation 避免双重课税 [+2^n7R  
avoidance of tax 避税

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