一些有用的会计术语(也不知道发的地方对不对)A

A: [Pnk@jIk4  
A share Ａ股；甲类股份 };z[x2l^  
abatement of tax 减税；减扣免税额 X_6h8n}i  
ABN AMRO Bank N.V. 荷兰银行 CE'd`_;HLn  
above-the-line expenditure 线上项目支出；经常预算支出 >8*J ;(:W  
above-the-line receipt 线上项目收入；经常预算收入 A+
:X  
ABSA Asia Limited 南非联合亚洲有限公司 !X5~!b^*  
absolute change 绝对数值变更 X{j`H\'L  
absolute expenditure 实际开支 t%`
GXJb  
absolute guideline figure 绝对准则数字 t[ Zoe+&  
absolute interest 绝对权益 {|;5P.,l  
absolute order of discharge 绝对破产解除令 ,W!v0*uxp&  
absolute profit margin 绝对利润幅度 >*hY1@N1  
absolute value 实值；绝对值 X<OOgC  
absolutely vested interest 绝对既得权益 {O4y Y=G  
absorbed cost 已吸收成本；已分摊成本 GRt1]%l#$  
absorption 吸收；分摊；合并 U;l!.mze  
absorption rate 吸收率；摊配率；分摊率 j~IX  
ACB Finance Limited 亚洲商业财务有限公司 /R2K3E#  
acceptable form of reciprocity 合理的互惠条件 W.fsW<{4j  
acceptable rate 适当利率；适当汇率 1I{^]]qw  
acceptance agreement 承兑协议 B`Q~p92  
acceptance for honour 参加承兑 z)Is:LhS  
acceptor 承兑人；接受人；受票人 QR+{Yp  
acceptor for honour 参加承兑人 t=IpVl!  
accident insurance 意外保险 {g%F 3-  
Accident Insurance Association of Hong Kong 香港意外保险公会 Dp5hr8bT  
accident insurance scheme 意外保险计划 bP4<q?FKcN  
accident year basis 意外年度基准 'k?%39  
accommodation 通融；贷款 R*v~jR/   
accommodation bill 通融票据；空头票据 Oc|`<^m  
accommodation party 汇票代发人 `H:5D5]  
account balance 帐户余额；帐户结余 _Py/,Ks.q  
account book 帐簿 ?G48GxJ  
account collected in advance 预收款项 Y0f"}A1  
account current book 往来帐簿 vUX(h.}8  
account of after-acquired property 事后取得的财产报告 Ax9a5;5WM  
account of defaulter 拖欠帐目 OqaVp/,  
account payable 应付帐款 b*7:{FXg  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .fQ/a`As
U  
account receivable 应收帐款 4!%TY4bJ  
account receivable report 应收帐款报表 HR/"Nwr  
account statement 结单；帐单；会计财务报表 XpFoSW#K  
account title 帐户名称；会计科目 E7_)P>aS5  
accountant's report 会计师报告 : " ([i"  
Accountant's Report Rules 会计师报告规则 Vz"Ja  
accounting and auditing procedure 会计与审计程序；会计与核数程序 K,VN?t<h  
Accounting Arrangements 《会计安排》 )N8[@  
accounting basis 会计基础 5iG+O4n%  
accounting by Official Receiver 破产管理署署长呈交的帐目 Hq[vh7Lux  
Accounting Circular 《会计通告》 'g4t !__  
accounting class 会计类别 1qR[&=/  
accounting date 记帐日期；会计结算日期 dFu<h   
accounting for money 款项核算 ~s :Ml  
Accounting Officer 会计主任 D
Q<{FN  
accounting period 会计报告期；会计期 8hTtBa  
accounting policy 会计政策；会计方针 J^Dkx"1GD  
accounting practice 会计惯例 y?t2@f]!XK  
accounting principle 会计准则 lcv&/ 
A  
accounting record 会计记录 RY>BP[h  
accounting report 会计报告 @+9x8*~S'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 yEaim~  
Accounting Society of China 中国会计学会 E!~Ok  
accounting statement 会计报表 "1<>c/h  
accounting system 会计制度；会计系统 <`B4+:;w6  
accounting transaction 会计事项；帐务交易 |Ew~3-u!  
accounting treatment 会计处理 %[x oA)0!  
accounting year 会计年度 d:U2b"k=/u  
accretion 增值；添加 YPjjSi:#  
accrual 应计项目；应累算数目
C&&*6E5  
accrual basis 应计制；权责发生制 "kE$2Kg  
accrual basis accounting 应计制会计；权责发生制会计 3Ishe
"  
accrue 应累算；应计 +}XFkH~  
accrued benefit 应累算利益 Ddf7wszW  
accrued charges 应计费用 [a\
U8 w  
accrued cumulative preference share dividend 应累算的累积优先股股息 .=j]PckJO  
accrued expenses 应累算费用 :V(+]<  
accrued interest payable 应付利息；应计未付利息 7rc6  
accrued interest receivable 应收利息；应计未收利息 4QK~qAi  
accrued right 累算权益 986y\9Zu  
accruing profit 应累算的利润 "Y9PS_u(~  
accumulated fiscal reserve 累积财政储备 }`O_  
accumulated profit 累积利润；滚存溢利 cGevFlnh  
accumulated reserve 累积储备 our$Ka31  
accumulation of surplus income 累积收益盈余 ~f.fg@v`+v  
acquired assets 既得资产 m.F \Mn  
acquisition 收购；购置；取得 *u2pk>y)  
acquisition cost 购置成本 zL1*w@6  
acquisition expenses 购置费用 y+ZRh?2  
acquisition of 100% interest 收购全部股权 <Ae1YHUY  
acquisition of control 取得控制权 :'L^zGf  
acquisition of fixed assets 购置固定资产 MH"{N "|  
acquisition of shell “买壳” Mw0Kg9M  
acquisition price 收购价 z,6X{=  
act of God 天灾 x=UwyZ
 
acting partner 执事合伙人 uafSz@`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 IC
Jp-  
active partner 积极参与的合伙人 Ez3>}E,  
active trading 交投活跃 L(p{>Ykcc  
actual circulation 实际流通 H`js1b1n  
actual cost 实际成本  d"E@e21  
actual expenditure 实际开支；实际支出 6;LM1 _  
actual income 实际入息；实际收入；实际收益 l3d^V&Sk  
actual market 现货市场 `}b#O}z)^  
actual price 现货价；实际价格 5 A/[x$q  
actual profit 实际利润 ,rvw E  
actual quotation 实盘；实际价位；实际报价 S%h[e[[fST  
actual year basis 按实际年度计算 >)/,5VSE  
actuals 实货 /rKdxsI*  
actuarial investigation 精算调查
2D5S%27,  
actuarial principle 精算原则 9WXJz;  
actuarial report 精算师报告 C q/936`O  
Actuarial Society of Hong Kong 香港精算学会 Q7 dXTS4H  
actuarial valuation 精算师估值 [k"@n+%  
actuary 精算师 Ig9gGI,  
ad referendum agreement 暂定协议；有待覆核的协定 SDdefB  
ad valorem duty 从价税；按值征税 *rY@(|  
ad valorem duty system 从价税制 E]^wsS>=  
ad valorem fee 从价费
`/zx2Tkk  
ad valorem tariff 从价关税 a(+.rf;  
additional allowance 额外免税额 ?2Q9z-$  
additional amount for unexpired risk 未过期风险的额外款额 tBtG- X2  
additional assessable profit 补加应评税利润 &f}a`/{@  
additional assessment 补加评税 ZnX]Q+w  
additional commitment 额外承担 *W'F6Hpu  
additional commitment vote 额外承担拨款 a3&&7n  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Q(P'4XCm  
additional dependent parent allowance 供养父母额外免税额 q/ x(:yol  
additional provision 额外拨款 z9@Tg=#i  
additional stamp duty 附加印花税 $1QQidB  
additional tax 补加税罚款；补加税款 `MMh"# xN  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 #=tWjInm  
adjudged bankrupt 被裁定破产 qIbp
0`m  
adjudicated bankrupt 裁定破产人 0P(U^rkR~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 /H_,1Fu|  
adjudication of bankruptcy 裁定破产；宣告破产 E0;KTcZi  
adjudication of insolvency 裁定无力偿还债务 kC=e>v  
adjusted actual 经调整的实数；调整后的实数 orGNza"A  
adjusted current assets 经调整的流动资产；调整后的流动资产 6$1d
d#  
adjusted figure 经调整的数字；调整后的数额 ohK_~  
adjusted liabilities 经调整的负债；调整后的负债 >^cP]gGY  
adjusted loss 经调整的亏损；调整后的亏损 'baew8Q#  
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 \q2#ef@2  
adjusted profit 经调整的利润；调整后的利润 CNC3">Dk~9  
adjusted surplus 经调整的盈余额；调整后的盈余额 {-(}p+;z  
adjusted value 经调整的价值；调整后的价值 +*dG'U6  
adjustment 调整；修订；理算〔保险〕 MXSN <  
adjustment centre 调剂中心 }gk37_}X\I  
adjustment lag 调整过程的时间差距；调整时差 l8I`%bu  
adjustment mechanism 调整机制 gW{<:6}!*  
adjustment of loss 亏损调整 'cs!(z-{x  
adjustment process 调整过程；调整程序 KO`ftz3 +  
adjustment range 调整幅度 ^4Nk13  
administered exchange rate 受管制汇率 G_GPnKdd  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 7M#eR8*[se  
administration expenses 行政费用 ?(9/V7HQ.5  
administration fee 手续费；行政费 t>D|1E"  
administration in bankruptcy 破产管理 %SKp<>;9  
administration order 遗产管理令 Uu~7+oaQ  
administrator 管理人；遗产管理人 <h(KIY9T  
administrator of the estate 遗产管理人 ^/|agQ7D2  
admission of debt 债项承认书 P8tpbdZE-  
admission of proof 接纳债权证明 l+6y$2QR  
advance 放贷款项；垫付款项；预支款项；预付款项 }T@^wY_Ow  
advance account 暂支帐目；预付款帐户 J%G EIe|  
advance compensation 预付补偿金 9(;5!q,Gsg  
advance from shareholder 股东垫款 ~F?vf@k  
advance pending reimbursement 预支以待日后付还 /az}<r8  
advanced economy 先进经济体系 .A;e`cKb  
advancement 预付；预付财产 _[zZm*  
advances warrant 垫款令
I{8fT
od  
advancing 贷出 hT`kma  
adverse balance 逆差 dP>~ExYtm  
adverse exchange 逆汇 `1|#Za~e  
advertisement addressed to shareholders 在报章刊登的致股东通告 *R] Ob9X  
advice for collection 托收通知书 VR86ok  
advice of drawing 提款通知书；汇票通知书 U} EaV<  
advice of payment 付款通知 'H"wu /#  
Advisory Committee [Securities and Futures Commission] q^:>sfd  
谘询委员会〔证券及期货事务监察委员会〕 r)ni;aP  
Advisory Committee on Diversification 经济多元化谘询委员会 g@IV|C(*0  
affidavit 誓章；遗产申报誓章 m3Mo2};?  
affidavit of no receipt 述明无收款的誓章 Tr}z&efY  
affiliate 联号；联营公司；附属公司 z >EOQe  
affiliated company 附属公司；联号；联营公司 (G:A^z  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ~vqVASUc,  
affordability 负担能力 -^ )0c  
African Development Bank [AfDB] 非洲开发银行 G?:{9. (  
after-acquired property 事后取得的财产 Rne#z2Ok
 
after-hours dealing 市后交易 ~%SmH[i  
after-tax profit 税后盈利；税后利润；税后溢利 $uw[X  
agency agreement 代理协议 6f
"jl  
agency expenses 代理机构的开支 ^?pf.E!F`  
agency fee 代理费 :O`7kZ]=n  
Agency Law 《代理法》 ~d0:>8zQR  
agent 代理人；承销人 OT1  
agent of company 公司代理人 @ |bN[XL  
agent's fee 代理人费；经纪费 l@;UwnI  
aggregate 总计；总数；总体数字 #[|~m;K(w  
aggregate amount 总款额；总额 4@2<dw|*h  
aggregate assets and liabilities 总体资产与负债 j7(sYo@x7  
aggregate at constant price 按固定价格计算的总体数字 {{hp;&x  
aggregate demand 总需求 B,Pbm|U1  
aggregate gross position 总持仓量 U GA_^?4  
aggregate limit 总限额 `pMI@"m  
aggregate of salaries tax 合计薪俸税 4?+K:e #F  
aggregate performance 总体表现；总体业绩 a`c#- je  
aggregate supply 总体供应 4LG[i}u.N  
aggregate surplus 总盈余 26SXuFJ@  
aggregate total 整体总额 $w,?%i97  
aggregate value 总值；合计价值 CSKOtqKQ)  
aggregated basis 合计基准 C`G+b{o  
aggregated net chargeable income 合计应课税入息实额 L]wWJL  
aggregation 合并计算；合计；总和 W''%{A/'  
aggregation of incomes of husband and wife 夫妇入息合并计算 9+:SS1_  
aggregation of property 财产的总和 Xk9mJ]31LC  
agio 差价；贴水 A -C.Bi;/  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ew13qpt)<L  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment x)35}mi){L  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 (`W_ -PI  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 7a$K@iWU  
《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》 vbt0G-%Z  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <x Q
vS^|[  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 zKh^BwhO|X  
agreement for a settlement 授产协议 i-.]on
R  
agreement for assignment 转让协议 myq@X(K  
agreement for sale 售卖协议；买卖协议 s$%t*T2J>  
agreement for sale and purchase 买卖协议 R07]{  
agreement for the payment of interest 支付利息协议 cTC -cgp  
agreement for the repayment of money 还款协议 +8<|P&fH  
agreement of reinsurance 再保险协议 )b%t4~7  
Agricultural Bank of China 中国农业银行 Lud[.>i  
air passenger departure tax 飞机乘客离境税 f ZEyXb  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 A-n@:` n~  
airport tax 机场税 Mi>!  
alcohol duty 酒精税 ZmLA4<  
alienation 让与；让渡；转让 pZE}<EX  
alimony 生活费；赡养费 QN4{xf:}S  
All Ordinaries Index [AOI] 所有普通股指数 [b2KBww\  
all risks 全险；综合险 .uh>S!X, ]  
All Sales Record for Stock Market 《股票市场成交报告》 ]%%I=r  
Allied Capital Resources Limited 新联财务有限公司 Z\YCjs%  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 B$=oU  
allocation letter 拨款信件 /)%$x
i  
allocation of fund 分配款项；预留款项 ]_"c_QG  
allocation of profit 利润分配；溢利分配 X!aC6gujOH  
allocation warrant 拨款令 @AB}r1E2  
allotment 分配；配股 CpE LLA<  
allotment notice 股份配售通知；配股通知 (DLk+N4UHA  
allotment of shares 股份分配 ?-Qq\D^+  
allowable 可获宽免；免税的 I cJy$+  
allowable business loss 可扣除的营业亏损 f|v5itO2  
allowable expenses 可扣税的支出 COc,  
allowance 免税额；津贴；备抵；准备金 $_cO7d  
allowance for debts 债项的免税额 *VUD!`F  
allowance for depreciation by wear and tear 耗损折旧免税额 WyA`V C  
allowance for funeral expenses 殡殓费的免税额 J-UqH3({Z,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 mNII-XG  
allowance for repairs and outgoings 修葺及支出方面的免税额 lU\v8!Ji  
allowance to debtor 给债务人的津贴 w@![rH6~F  
alteration of capital 资本更改 <)qJI'u|  
alternate trustee 候补受托人
?&`PN<~2z  
amalgamation 合并 Ad}Nc"O  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]|xfKDu  
ambit of charges 征税范围；收费范围 AjYvYMA&  
amended valuation 经修订的估值 (]@yDb4  
American Commodities Exchange 美国商品交易所 >P9|?:c  
American Express Bank Limited 美国运通银行 s![Di  
American Stock Exchange 美国证券交易所 (DIMt-wz  
amortization 摊销 whW%c8  
amount due from banks 存放银行同业的款项 ts:YJAu+F  
amount due from banks abroad 存放海外银行同业的款项 Jkx_5kk/\  
amount due from holding companies 控股公司欠款 r"_U-w  
amount due from local banks 存放本港银行同业的款项 ^g'P H{68  
amount due to banks 银行同业的存款 5i0vli/L  
amount due to banks abroad 海外银行同业的存款 ]/#3 P  
amount due to holding companies 控股公司存款 yI{4h $c  
amount due to local banks 本港银行同业的存款 `o4%UkBpM  
amount due to outport banks 外埠银行同业的存款 ykS-5E`  
amount for note issue 发行纸币的款额 .A Dik}o  
amount of bond 担保契据的款额 *^3&Y@  
amount of consideration 代价款额 JBI>D1`"  
amount of contribution 供款数额 ^XgBkC~  
amount of indebtedness 负债款额 ,I2x&Ys&.  
amount of principal of the loan 贷款本金额  "d; T1  
amount of rates chargeable 应征差饷数额 9Ai3p  
amount of share capital 股本额 CcJ%;.V,T  
amount of sums assured 承保款额 I3.cy i  
amount of variation 变动幅度 Op_(10|  
amount of vote 拨款数额 Ajm  
amount payable 应付款额 oypF0?!m  
amount receivable 应收款额  NZu2D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Z~3  
analysis 分析 Q{o]^tN  
ancillary risk 附属风险 Z[G[.\0  
annual account 周年帐目；周年帐目报表；年度决算；年结 =h>jo&=Wad  
annual accounting date 年结日期 9dO. ,U*`  
annual allowance 每年免税额；年积金；年度津贴；年津 7~qyz]KkE  
annual balance 年度余额 Yq-Vwh/  
annual disposable income 每年可动用收入 {9XN\v=$"*  
annual estimates 周年预算 ?APCDZ^  
annual fee 年费 &SW~4{n:  
annual general meeting 周年大会 4T>d%Tt+)  
annual growth rate 年增率；每年增长率 hnnVp_<]  
annual long-term supplement 长期个案每年补助金 Jm`{MzqL  
annual pensionable emolument 可供计算退休金的年薪 $xqX[ocor  
annual report 年报 Aa`R40yl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 M:*)l(  
annual return 周年报表；周年申报表；每年报税表格 u.@B-Pf[Eo  
Annual Return Rules 《周年报表规则》 x+bC\,q  
annual review of consumer prices 每年消费物价回顾 @@3%lr71   
annual roll-forward basis 逐年延展方式 w }=LC#le  
annual salary 年薪 h:=W`(n5u  
annual statement 年度报表；年度决算表 {+^&7JX  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Rn$TYCO  
annuitant 年金受益人 r>lo@e0G  
annuity 年金 {O!B8a   
annuity contract 年金合约 4*&2D-8<K  
annuity on human life 人寿年金 Tg@:mw5  
antecedent debt 先前的债项 xyrlR;Sk  
ante-dated cheque 倒填日期支票 SUb:0GUa  
anticipated expenditure 预期开支 ,Ma%"cWVC  
anticipated net profit 预期纯利 -KL5sK  
anticipated revenue 预期收入 -PCFOm"  
anti-inflation measure 反通货膨胀措施 #G]g  
anti-inflationary stance 反通货膨胀立场 O%1uBc  
apparent deficit 表面赤字 T(=Z0M  
apparent financial solvency 表面偿债能力 V`4/oM`  
apparent partner 表面合伙人 Gm[XnUR7V  
application for personal assessment 个人入息课税申请书 6Qn};tbnD  
application of fund 资金应用 ?s@=DDB\u  
application to release as liquidator and to destruct the books of accounts and documents blKF78  
申请免除清盘人职务及毁灭帐簿与文件 ]64pb;w"$D  
appointed actuary 委任精算师 =eQ'^3a  
appointed auditor 委任核数师；委任审计师 ROJ=ZYof  
appointed trustee 委任的受托人 cKB1o0JsYJ  
appointer 委任人 ckkm}
|&m  
apportioned pro rata 按比例分摊 ID~}pEQ  
apportionment 分配；分摊 fD*jzj7o,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 &S=xSs:q.  
apportionment formula 分摊方程式 gn:&akg  
apportionment of estate duty 遗产税的分摊 P>hR${
KE  
appraisal 估价；评估 Hyb_>n  
appreciable growth 可观增长 fp?/Dg"49.  
appreciable impact 显着影响 C.RXQ`-P}  
appreciable increase 可观增长 9*S9~  
appreciation 增值；升值 cDq*B*e  
appreciation against other currencies 相对其他货币升值 0"l`M5-KP  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +' SG$<Xv  
appreciation tax 增值税 Zg3 /,:1  
appropriation 拨款；拨用；拨付 M%bD7naBq  
appropriation account 拨款帐目 ?h:xO\h8  
Appropriation Bill 拨款法案 |~B`[p]5H  
appropriation-in-aid system 补助拨款办法 hz+c]K  
approved assets 核准资产 Z=beki]  
approved basket stock 认可一篮子证券 =J`M}BBx  
approved budget 核准预算 `h~-  
approved charitable donation 认可慈善捐款 *{(tg~2'(  
approved charitable institution 认可慈善机构 bAEwjZ  
approved currency 核准货币；认可货币 [JEf P/n|.  
approved estimates 核准预算 AEd9H
+I  
approved estimates of expenditure 核准开支预算 9z+ZFIf7d  
approved overseas insurer 核准海外保险人 :pLaxWus!  
approved overseas trust company 核准海外信托公司 EGzlRSgO  
approved pooled investment fund 核准汇集投资基金 fLZ99?J  
approved provident fund scheme 认可公积金计划 D%=j@  
approved provision 核准拨款 >J_(~{-sNG  
approved redeemable share 核准可赎回股份 ZU;nXqjc  
approved regional stock 认可地区性证券 tu^C<MV  
approved retirement scheme 认可退休金计划 G%>{Z?!B  
approved subordinated loan 核准附属贷款 t;}`~B  
arbitrage 套戥；套汇；套利 )T@?.J`  
arbitrageur 套戥者；套汇者 j/F:j5O*  
arbitrary amount 临时款项 sn8l3h)  
arrangement 措施；安排；协定 Q>I7.c-M|  
arrears 欠款 SM4'3d&mf  
arrears of pay 欠付薪酬 fW$1f5g"  
arrears of revenue 逾期未收税款；逾期未收的帐项 K.Y.K$NjP{  
articles of association 组织章程；组织细则；组织章程细则 y?UB?2
VN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 RBpv40n0  
ascertainment of profit 确定利润 zFr#j~L"  
"Asia Clear" “亚洲结算系统” v}.~m)  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Lb~' I=9D  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $mxl&Qr>Q;  
Asian Development Fund [ADF] 亚洲发展基金 $ncP#6  
Asian dollar bond 亚洲美元债券 2>g!+p Ox  
Asian dollar market 亚洲美元市场 )O8w'4P5  
Asian dollar rate 亚洲美元利率 >]x%+@{|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^sF(IV[>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 C3KAQU  
asked price 沽盘；喊价；索价；卖方报价 n2Y a'YF  
assessable income 应评税入息 N7!(4|14  
assessable loss 应评税亏损 W$J@|i  
assessable profit 应评税利润 h>A~yDT[  
assessable value 应评税值 sC_doh_M  
assessed profit 估定利润 h7PIF*7m e  
assessed value 经评估价值 >$7{H]  
assessment 评税；评定；估价；评税单 ,WE2MAjhT  
assessment number 评税编号；估价编号 i^)JxEPr w  
assessment of additional tax 补加税评税 KB$Y8[  
assessment of performance 业绩评估；实绩评价 Qp-P[Tc  
Assessor 评税主任 2p
~G][  
asset price bubbles 资产价格泡沫 @2sr/gX^  
asset-backed securities 具资产保证的证券 zqLOwzMlLx  
assets accretion 资产增值 {[bB$~7Eu  
assets and liabilities 资产与负债 v7<r-<I[  
assets betterment statement 资产递增表；资产改进表 p3qKtMs0!  
assets lending 实物放款；有抵押贷款 J IE0O`  
assets of the company passing on the death 死者去世时转移的公司资产 |$[.X3i  
assets pledged as security for liabilities 用作负债抵押的资产 `We?j7O  
assets portfolio 资产投资组合 l - ~PX  
assets price 资产价格 MADt$_  
assets quality 资产质素 {d%hkbN+{  
assets realization 资产变现 f.:0T&%G  
assets refinancing arrangement 资产再集资安排 |eksvO'~  
assets securitization 资产证券化 +*G<xW :M  
assets situated outside Hong Kong 在香港以外地方的资产 $\L=RU!c}  
assets stripping 削减资产；拆卖资产 j07b!j:"\}  
assets value 资产值 } a!HbH  
assignee 承让人 !
Y*O0_  
assignment 转让；转让书；转让契 7!~)a  
assignment of interest 权益转让 |Ew&.fgz  
assignment of letters patent and trade mark 专利证书及商标转让 oN,9#*PVL  
assignment of property 物业转让；物业转让书 !T.yv5ge'  
assignment right 转让权 zANsv9R~  
assignor 转让人 tcD5"ALJ  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 V]/$ dJ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 :/6u*HwZh  
associate member 附属会员 a``
Q}.ST  
associated body corporate 相联法人团体 pwl7aC+6d  
associated company 相联公司；联属公司 :q$.=?X3  
associated corporation 相联法团 %1rN6A!%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,qIut|C*  
公认会计师公会〔英国〕 eIbz`|%3  
Association of Futures Exchange Brokers 香港期货经纪协会 j|VX6U   
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 tdNAR|  
association of underwriters 承保人组织 8aVj@x$'  
assumption of control 接管 Z& bIjp  
assurance 担保；保险；转易；转易书 fz%e?
@>q  
assurance of interest 权益的转易 9 xFX"_J  
at 19XX price 按一九ＸＸ年价格计算 AbB+<0  
at a discount 按赔价计算；按贴水价格计算；打折扣 JTTI`b2l_  
at a premium 按溢价计算；按升水价格计算 e09QaY  
at call 通知付款；按通知 "sed{?  
at constant market price 按固定市价计算 X\5EF7:S  
at constant price 按固定价格计算 !(sL  
at cost 按成本计算
=-!B4G$  
at current market price 按当时市价计算；按现时市价计算 !*}E  
at current price 按当时价格计算；按现时价格计算 >[g.8'hI  
at factor cost 按要素成本计算；按生产要素成本计算 ,<;.'r  
at money-of-the-day price 按付款当日价格计算 Ll`nO;h  
at or better 按指定或较佳价位〔买卖指令〕 \F<C$cys\  
at par 按面值计算；平价 Wv30;7~  
at sight 见票即付 c#a>> V  
at the close 按收市盘 (]$&.gE.F  
at the opening 按开市盘 Fyc":{Jd  
attestation 见证；见证条款 A s8IjGNs{  
at-the-money option 平价期权 twp~#s:\z  
attorney 受权人；受托代表人 ~/!jKH7`j  
attornment 新拥有人承认书 7lAnGP.;  
attributable profit 可归属利润 q5.5%W  
attributable share value 可归属股份价值 ^geY Ay  
Auckland Stock Exchange 奥克兰证券交易所 FZN}T{<  
auction 拍卖 5G=fJAG  
auctioneer 拍卖商 ]T%wRd5&-  
audit 审计；核数 /brHB @$  
Audit Commission 审计署 'Ecd\p  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] y7LM}dH#m  
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〕 LHs^Xo18  
audit review 帐目审查 T5aeO^x  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 "MDy0Tj8EN  
audited account 审计帐目；经审计的帐目 ~'LoIv20j)  
audited annual account 经审计的周年帐目 l>pnY%(A  
audited balance sheet 经审计的资产负债表 MaP-   
auditor 核数师；核数主任；审计师 4TcW%  
auditor's certificate 核数师证明书；审计师证明书 tw<}7l_>Au  
auditor's report 核数师报告；审计师报告 Q.SqOHeJ  
Aussie bond 澳元债券 UM. Se(kS  
austerity budget 紧缩预算 @Z89cTO  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 o3.b='HAm  
Australia All Ordinaries Index 澳洲所有普通股票指数 87hU#nVYh  
Australian Dollar [AUD] 澳元 Xliw(B'\a4  
Australian Options Market 澳大利亚期权市场 u9{Z*w3L7  
Australian Securities Commission 澳洲证券事务监察委员会 2Iq*7n:v0  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =64Ju Wvo  
Australian Stock Exchange 澳大利亚证券交易所 avd`7eH2  
Austrian Schilling [ATS] 奥地利先令 '3B7F5uLx"  
authentication 认证；鉴证 Lp{/  
authority to purchase 委托购买证；委购书 on f
7V  
authorization 认可；核准；授权；授权书 U)SQ3*j2D  
authorization by direction 指示授权 :D:J_{HJ  
authorization by instruction 指令授权 ;RW5XnVx  
authorization by warrant 令状授权 dDqT#N?Y  
authorization of unit trust 单位信托的认可 (~^KXJ{->  
authorized agent 指定代理人 7+m.:~H3}  
authorized capital 法定资本 FeJKXYbk<  
authorized clerk 出市员 20)8e!jP  
authorized dealer 认可交易商 "Wy!,RH  
authorized financial institution 认可财务机构 K?=g IC:  
authorized fund 认可基金 1fV\84m^  
authorized fund house 获授权的基金公司；认可基金公司 JgB"N/Oz  
authorized institution 认可机构 <'O|7. ^^  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 3#h@,>Z;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >x${I`2w  
authorized insurer 获授权保险人；获认可承保人 #$JY&!M  
authorized investment 特准投资项目 <KZ J  
authorized person 获授权人 =@.5J'!  
authorized representative 获授权代表 UL3u2g;d  
authorized share capital 法定股本 e_llW(*l8^  
automated quotation system 自动报价系统 #G("Oh  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] jC'Diu4|Q  
自动交易系统〔香港期货交易所有限公司〕 5,du2  
automatic adjustment mechanism 自动调整机制 vH{JLN2  
automatic adjustment system 自动调整系统 V4|l7  
Automatic Clearing House 自动票据交换所 IKnXtydeI}  
automatic exchange rates accumulation system 自动化汇率累集系统 J_&G\b.9/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 cN| gaL  
automatic teller machine [ATM] 自动柜员机 n ZzGak  
autopay 自动转帐 %Pk@`t(3  
available assets 可用资产 }M${ _D  
available fiscal reserve 现存财政储备 sB<y(}u  
available profit 可用利润 O2Tna<cR&  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 y{QF#&lW  
average 平均；平均数；海损 }?Tz=hP  
average basic salary 平均基本薪金 A )xfO-  
average consumer expenditure 平均消费开支；一般消费开支 'e7;^s  
average cost 平均成本 {Lvta4}7(  
average cost of land production 增辟土地平均成本 Y NGS"3F  
average daily turnover 平均每日成交额 )IGx3+I ,  
average daily wage rate 平均每日工资率 ^%/d]Zwb  
average expenditure pattern 平均开支模式 trL8oZ6  
average growth rate 平均增长率 Pol c
.  
average net fixed assets 固定资产平均净值 "XKd#ncP  
average of relatives 相对价格平均数 kj!mgu#T  
average price 平均价格 nPjN\Es6  
average propensity to consume 平均消费倾向；一般消费倾向 E1>zKENN;  
average propensity to save 平均储蓄倾向；一般储蓄倾向 j6BFh=?D  
average rate 平均率 =T|m#*{.L  
average revenue 平均收入；平均收益 vtXZ`[D,l)  
average stock 平均库存；平均存货 ./}W3  
average yearly rent 平均年租 _Zbgmasb  
avoidance of double taxation 避免双重课税 ]]|vQA^  
avoidance of tax 避税

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