一些有用的会计术语(也不知道发的地方对不对)A

A: XQw>EZdj_N  
A share Ａ股；甲类股份 y*X_T,K8  
abatement of tax 减税；减扣免税额 _%QhOY5tv"  
ABN AMRO Bank N.V. 荷兰银行 6Fe34n]m  
above-the-line expenditure 线上项目支出；经常预算支出 l+V>]?j  
above-the-line receipt 线上项目收入；经常预算收入 ~6p[El#tS  
ABSA Asia Limited 南非联合亚洲有限公司 JH7<  
absolute change 绝对数值变更 _4g.j  
absolute expenditure 实际开支 eUg~)m5G  
absolute guideline figure 绝对准则数字 e=.]F*:J  
absolute interest 绝对权益 VNY%R,6  
absolute order of discharge 绝对破产解除令 D*lKn62  
absolute profit margin 绝对利润幅度 K5lmVF\$P  
absolute value 实值；绝对值 jYKor7KTqT  
absolutely vested interest 绝对既得权益 fk&8]tK4  
absorbed cost 已吸收成本；已分摊成本 ^pUHKXihD  
absorption 吸收；分摊；合并 >p"c>V& 8  
absorption rate 吸收率；摊配率；分摊率 "s{5O>  
ACB Finance Limited 亚洲商业财务有限公司 <u2}i<#  
acceptable form of reciprocity 合理的互惠条件 NU0g07"  
acceptable rate 适当利率；适当汇率 F]<Xv"  
acceptance agreement 承兑协议 o_~eg8  
acceptance for honour 参加承兑 H- $)3"K  
acceptor 承兑人；接受人；受票人 x9JD\vZ  
acceptor for honour 参加承兑人 >D4#y  
accident insurance 意外保险 =uS9JU^E  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;n 7/O5M|  
accident insurance scheme 意外保险计划
w4gJoxY-`  
accident year basis 意外年度基准 :\|SQKD  
accommodation 通融；贷款 9E6_]8rl  
accommodation bill 通融票据；空头票据 ,k;^G>< =  
accommodation party 汇票代发人 [EKQR>s)  
account balance 帐户余额；帐户结余 "yS _s  
account book 帐簿 P}4QQw  
account collected in advance 预收款项 .
4E&/w+  
account current book 往来帐簿 h D/*h*}T>  
account of after-acquired property 事后取得的财产报告 nR-YrR*k  
account of defaulter 拖欠帐目 -X"
p:=;j  
account payable 应付帐款 cH&J{WeZa  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -[wGX}}  
account receivable 应收帐款 aJ>65RJ^=  
account receivable report 应收帐款报表 ;<ZLcTL  
account statement 结单；帐单；会计财务报表 S Em Q@1  
account title 帐户名称；会计科目 |AozR ~  
accountant's report 会计师报告 h%uZYsK  
Accountant's Report Rules 会计师报告规则 2%_vXo=I  
accounting and auditing procedure 会计与审计程序；会计与核数程序 WH
j'dodS  
Accounting Arrangements 《会计安排》 2I,^YWR  
accounting basis 会计基础 9J2NH|]c  
accounting by Official Receiver 破产管理署署长呈交的帐目 W>j!Q^?  
Accounting Circular 《会计通告》 B&n<M]7  
accounting class 会计类别 ]jo1{IcI  
accounting date 记帐日期；会计结算日期 0E3[N:s  
accounting for money 款项核算 0"pAN[=K@  
Accounting Officer 会计主任 l`f/4vy  
accounting period 会计报告期；会计期 N$U$5;r~`  
accounting policy 会计政策；会计方针 md"!33 @  
accounting practice 会计惯例 q-}Fvel u  
accounting principle 会计准则 3v1iy/ /  
accounting record 会计记录 bAx-"Lu  
accounting report 会计报告 SMpH._VFeE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 zo4qG+>o  
Accounting Society of China 中国会计学会 &tg&5_  
accounting statement 会计报表 FG.em  
accounting system 会计制度；会计系统 +nJgl8'^y  
accounting transaction 会计事项；帐务交易 2h5nMI]'  
accounting treatment 会计处理 +lHjC$  
accounting year 会计年度 Hl{S]]z  
accretion 增值；添加 iT2B'QI=<  
accrual 应计项目；应累算数目  J4fi'  
accrual basis 应计制；权责发生制 rustMs2p  
accrual basis accounting 应计制会计；权责发生制会计 Z$/xy"  
accrue 应累算；应计 ^c9t'V`IWQ  
accrued benefit 应累算利益 CEX"D`  
accrued charges 应计费用 t.xxSU5~%  
accrued cumulative preference share dividend 应累算的累积优先股股息 n[lJLm^(_C  
accrued expenses 应累算费用 ^
\4h<M  
accrued interest payable 应付利息；应计未付利息 z=q3Zo  
accrued interest receivable 应收利息；应计未收利息 iO|se:LY<  
accrued right 累算权益 iOW#>66d  
accruing profit 应累算的利润 Ab{ K<:l  
accumulated fiscal reserve 累积财政储备 9_Be0xgJ3^  
accumulated profit 累积利润；滚存溢利 2AT5  
accumulated reserve 累积储备 H|3:6x  
accumulation of surplus income 累积收益盈余 Uq^#riq  
acquired assets 既得资产 2N: ,Q8~  
acquisition 收购；购置；取得 [YlKR'_  
acquisition cost 购置成本 t/VD31  
acquisition expenses 购置费用 `p2+&&]S  
acquisition of 100% interest 收购全部股权 ;:\<gVi:  
acquisition of control 取得控制权 <G|(|E1  
acquisition of fixed assets 购置固定资产 fF7bBE)L/|  
acquisition of shell “买壳” u{['<r;I  
acquisition price 收购价 RI(DXWM|h  
act of God 天灾 9]f!
'd!5  
acting partner 执事合伙人 (k5We!4[1  
active market 买卖活跃的市场；交投畅旺的市场；旺市 0i!uUF  
active partner 积极参与的合伙人 D1zBsi94D  
active trading 交投活跃 p@xf^[50k  
actual circulation 实际流通 \Q0[?k  
actual cost 实际成本 2mVD_ s[`  
actual expenditure 实际开支；实际支出 Enum/O5  
actual income 实际入息；实际收入；实际收益 Qz5sxi  
actual market 现货市场 ZX9TYN  
actual price 现货价；实际价格 J;.wXS_U8  
actual profit 实际利润 <
$J>9k  
actual quotation 实盘；实际价位；实际报价 49GkPy#]L=  
actual year basis 按实际年度计算 .F   
actuals 实货 JTSlWq4  
actuarial investigation 精算调查 RP[{4Q8  
actuarial principle 精算原则 le/,R@]B9  
actuarial report 精算师报告 hI]Hp3S  
Actuarial Society of Hong Kong 香港精算学会 k/#&qC>]  
actuarial valuation 精算师估值 l;R%= P?'F  
actuary 精算师 w$zu~/qV2  
ad referendum agreement 暂定协议；有待覆核的协定 6#7Lm) g8  
ad valorem duty 从价税；按值征税 m$}R%  
ad valorem duty system 从价税制 KL1/^1  
ad valorem fee 从价费 2Rw&C6("w  
ad valorem tariff 从价关税 sFT.Oxg<  
additional allowance 额外免税额 \<JSkr[h!"  
additional amount for unexpired risk 未过期风险的额外款额 >s>1[W@*  
additional assessable profit 补加应评税利润 52:HNA\E/  
additional assessment 补加评税 :61Tun  
additional commitment 额外承担 EMwS1~3dD  
additional commitment vote 额外承担拨款 !h"Kq>9T  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,J,/."Y  
additional dependent parent allowance 供养父母额外免税额 1+szG1U=  
additional provision 额外拨款 =RA /  
additional stamp duty 附加印花税 QM5R`i{r  
additional tax 补加税罚款；补加税款 ;RDh~EV  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @XLy7_}  
adjudged bankrupt 被裁定破产 `Q|*1  
adjudicated bankrupt 裁定破产人 (eI5_`'VC  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 JjPKR?[>  
adjudication of bankruptcy 裁定破产；宣告破产 PF)jdcX  
adjudication of insolvency 裁定无力偿还债务 K1mPr^3rC  
adjusted actual 经调整的实数；调整后的实数 *"?l]d  
adjusted current assets 经调整的流动资产；调整后的流动资产 K28+]qy[  
adjusted figure 经调整的数字；调整后的数额 K2M~-S3  
adjusted liabilities 经调整的负债；调整后的负债 qLn/2  
adjusted loss 经调整的亏损；调整后的亏损 +T|JK7  
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 [ey:e6,T9  
adjusted profit 经调整的利润；调整后的利润 |'P]GK  
adjusted surplus 经调整的盈余额；调整后的盈余额 SQBa;hvgM  
adjusted value 经调整的价值；调整后的价值 &]"  
adjustment 调整；修订；理算〔保险〕 ")O%86_Q:  
adjustment centre 调剂中心 [Y|8\Ph`&  
adjustment lag 调整过程的时间差距；调整时差 ~ELNyI11  
adjustment mechanism 调整机制 2`7==?  
adjustment of loss 亏损调整 GPkmf%FJ  
adjustment process 调整过程；调整程序 2D75:@JL}|  
adjustment range 调整幅度 xHL( !PF  
administered exchange rate 受管制汇率 d"}k! 0m  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 -G}[AkmS  
administration expenses 行政费用 e@Fo^#ImDx  
administration fee 手续费；行政费 lD)%s!  
administration in bankruptcy 破产管理 #pP[xE"Y  
administration order 遗产管理令 R)_%i<nq\  
administrator 管理人；遗产管理人 fol,xMc&  
administrator of the estate 遗产管理人 tNO-e|~'  
admission of debt 债项承认书 HJLu'KY}  
admission of proof 接纳债权证明 M2PAy! J  
advance 放贷款项；垫付款项；预支款项；预付款项 `NCwK6/i  
advance account 暂支帐目；预付款帐户 od IV:(  
advance compensation 预付补偿金 d/PiiiFf,  
advance from shareholder 股东垫款 x'+T/zw  
advance pending reimbursement 预支以待日后付还 |jI#"LbF  
advanced economy 先进经济体系 3LAIl913  
advancement 预付；预付财产 o<|cA5f\  
advances warrant 垫款令 I8wXuIN_  
advancing 贷出 {@eJtF+2  
adverse balance 逆差 1C<uz29  
adverse exchange 逆汇 u[@l~gwL  
advertisement addressed to shareholders 在报章刊登的致股东通告 Eo{"9j\  
advice for collection 托收通知书 .<jr0,i  
advice of drawing 提款通知书；汇票通知书 }#L^!\V}  
advice of payment 付款通知 *@Lp`thq  
Advisory Committee [Securities and Futures Commission] p`b"-[93  
谘询委员会〔证券及期货事务监察委员会〕 61SlVec*o8  
Advisory Committee on Diversification 经济多元化谘询委员会 2)G %)'  
affidavit 誓章；遗产申报誓章 -e_hrCW&9  
affidavit of no receipt 述明无收款的誓章 j/R[<47  
affiliate 联号；联营公司；附属公司 Ja,w
fRq  
affiliated company 附属公司；联号；联营公司 s3~lT.  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 -m)X]]~C  
affordability 负担能力 pOGeruu?  
African Development Bank [AfDB] 非洲开发银行 }Ga\wV  
after-acquired property 事后取得的财产 gRCdY8GH  
after-hours dealing 市后交易 6g|*`x{  
after-tax profit 税后盈利；税后利润；税后溢利
d ^^bke$~  
agency agreement 代理协议 C`$n[kCJ  
agency expenses 代理机构的开支 l n{e1':$"  
agency fee 代理费 8K.R=  
Agency Law 《代理法》 Id_2PkIN$~  
agent 代理人；承销人
r"
C  
agent of company 公司代理人 SQ44  
agent's fee 代理人费；经纪费 YM1'L\^  
aggregate 总计；总数；总体数字 TT2d81I3m  
aggregate amount 总款额；总额 F20E_2;@@  
aggregate assets and liabilities 总体资产与负债 &|Bc7+/P  
aggregate at constant price 按固定价格计算的总体数字 A#Iyb){Y  
aggregate demand 总需求 [BWNRC1  
aggregate gross position 总持仓量 k
`So -e-  
aggregate limit 总限额 CLRiJ*U  
aggregate of salaries tax 合计薪俸税 kjg~n9#T  
aggregate performance 总体表现；总体业绩 48:>NW  
aggregate supply 总体供应 xDG2ws=@D  
aggregate surplus 总盈余 +fC=UAZ  
aggregate total 整体总额 @LS@cCC,a  
aggregate value 总值；合计价值 /RNIIY~w  
aggregated basis 合计基准 kW*f.!  
aggregated net chargeable income 合计应课税入息实额 tQ
8.f  
aggregation 合并计算；合计；总和 dYG,_ji  
aggregation of incomes of husband and wife 夫妇入息合并计算 v'U{/ ,x  
aggregation of property 财产的总和 % 5m/  
agio 差价；贴水 fa++MNf}3  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Ir {OheJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ruc++@J@  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 1$D_6U:H0  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +b.g$CRr  
《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》 T^Y([23  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [h^2Y&Au5  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ySx>LuY#3  
agreement for a settlement 授产协议 8VeQ-#7M/  
agreement for assignment 转让协议 isQ[ Gc!8  
agreement for sale 售卖协议；买卖协议 v/](yT  
agreement for sale and purchase 买卖协议 [Yo,*,y31  
agreement for the payment of interest 支付利息协议 brW :C?}  
agreement for the repayment of money 还款协议 d@ i}-;  
agreement of reinsurance 再保险协议 ?\vh9  
Agricultural Bank of China 中国农业银行 N9jH\0nG  
air passenger departure tax 飞机乘客离境税 Hw7;;HK 7  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 B P2=2)Q  
airport tax 机场税 }RzWJ@QD<  
alcohol duty 酒精税 xC{qV,  
alienation 让与；让渡；转让 uehDIl0\[b  
alimony 生活费；赡养费 ,5|&A  
All Ordinaries Index [AOI] 所有普通股指数 **$LR<L  
all risks 全险；综合险 )we}6sE"  
All Sales Record for Stock Market 《股票市场成交报告》 .}q&5v
 
Allied Capital Resources Limited 新联财务有限公司 6HZ`.o:f  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |_] Q$q[[%  
allocation letter 拨款信件 8kU!8^mH  
allocation of fund 分配款项；预留款项 C"!gZ8*\!9  
allocation of profit 利润分配；溢利分配 M@`;JjtSA  
allocation warrant 拨款令 pk^K:Xs}  
allotment 分配；配股 CS@FYO  
allotment notice 股份配售通知；配股通知 T?x[C4wf+  
allotment of shares 股份分配 8dO!  
allowable 可获宽免；免税的 =-8bsV/l  
allowable business loss 可扣除的营业亏损 YpH&<$x:  
allowable expenses 可扣税的支出 S'4(0j  
allowance 免税额；津贴；备抵；准备金 rf?qdd(~cH  
allowance for debts 债项的免税额 UaWl6 Y&Vu  
allowance for depreciation by wear and tear 耗损折旧免税额 "Q!(52_@J  
allowance for funeral expenses 殡殓费的免税额 ~Lm$i6
E<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 :<hXH^n  
allowance for repairs and outgoings 修葺及支出方面的免税额 I(V!Mv8j  
allowance to debtor 给债务人的津贴 t; 4]cg:_  
alteration of capital 资本更改 ?)kGA$m#  
alternate trustee 候补受托人 _I)U%?V+  
amalgamation 合并 iH/6M  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [3(74  
ambit of charges 征税范围；收费范围 LS7, a|  
amended valuation 经修订的估值 n\xX},  
American Commodities Exchange 美国商品交易所 =T(6#"  
American Express Bank Limited 美国运通银行 Ove<mFI\  
American Stock Exchange 美国证券交易所 l|/ep:x8  
amortization 摊销 P!H_1RwXKC  
amount due from banks 存放银行同业的款项 .@(6Y
<dN  
amount due from banks abroad 存放海外银行同业的款项 Y"~gw~7OD  
amount due from holding companies 控股公司欠款 ^lA=* jY(  
amount due from local banks 存放本港银行同业的款项 [P&7i57  
amount due to banks 银行同业的存款 E~]R2!9  
amount due to banks abroad 海外银行同业的存款 9fhsIe  
amount due to holding companies 控股公司存款 ;\]b T;#  
amount due to local banks 本港银行同业的存款  f4Xk,1Is  
amount due to outport banks 外埠银行同业的存款 ;D:9+E<>a  
amount for note issue 发行纸币的款额 @)|C/oA  
amount of bond 担保契据的款额 EB2w0
a5  
amount of consideration 代价款额 |G?htZF  
amount of contribution 供款数额 Y8m1M-#w  
amount of indebtedness 负债款额 TygW0b 1  
amount of principal of the loan 贷款本金额 K('hC)1  
amount of rates chargeable 应征差饷数额 7JEbH?lEN  
amount of share capital 股本额 E^vJ@O  
amount of sums assured 承保款额 \#Pfj&*  
amount of variation 变动幅度 .}OR  
amount of vote 拨款数额 _a6[{_Pc  
amount payable 应付款额 r[4tPk  
amount receivable 应收款额 =p*]Az  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 AS =?@2 q  
analysis 分析 9QDFEYG  
ancillary risk 附属风险 Xc?&_\. +  
annual account 周年帐目；周年帐目报表；年度决算；年结 .?R!DYC`  
annual accounting date 年结日期 T)H{  
annual allowance 每年免税额；年积金；年度津贴；年津 H5Z$*4%G  
annual balance 年度余额 q35f&O;  
annual disposable income 每年可动用收入 7]b
lrN]  
annual estimates 周年预算 ~/98Id}v  
annual fee 年费 L3@82yPo!  
annual general meeting 周年大会 /J=v]<87a  
annual growth rate 年增率；每年增长率 ~]nSSD)\  
annual long-term supplement 长期个案每年补助金 ;1%-8f:lW  
annual pensionable emolument 可供计算退休金的年薪 W3MU1gl6k{  
annual report 年报 y%%}k  
Annual Report on the Consumer Price Index 《消费物价指数年报》 bgK'{_o-  
annual return 周年报表；周年申报表；每年报税表格 _#r+ !e  
Annual Return Rules 《周年报表规则》 E`?3PA8  
annual review of consumer prices 每年消费物价回顾 [co% :xJu  
annual roll-forward basis 逐年延展方式 n/+.s(7c  
annual salary 年薪 mj9 <%P  
annual statement 年度报表；年度决算表 }+C2
I  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 H
@%GSE  
annuitant 年金受益人 Uk^B"y_  
annuity 年金 wVEm:/;z&  
annuity contract 年金合约 AaWs}M  
annuity on human life 人寿年金 ioYGZ%RG#  
antecedent debt 先前的债项 [_1G@S6Ex  
ante-dated cheque 倒填日期支票 PE5R7)~A  
anticipated expenditure 预期开支 +RyjF~  
anticipated net profit 预期纯利 1Cgso`  
anticipated revenue 预期收入 v^d]~!h  
anti-inflation measure 反通货膨胀措施 CF?1R  
anti-inflationary stance 反通货膨胀立场 ]sE?e
zu  
apparent deficit 表面赤字 C~o7X^[R\  
apparent financial solvency 表面偿债能力 b[o"7^H  
apparent partner 表面合伙人 6YGubH7%_  
application for personal assessment 个人入息课税申请书 DXJ`oh  
application of fund 资金应用 ll`>FcQ  
application to release as liquidator and to destruct the books of accounts and documents uBNn6j  
申请免除清盘人职务及毁灭帐簿与文件 TU:7Df  
appointed actuary 委任精算师 ^eo|P~w g  
appointed auditor 委任核数师；委任审计师 P:k>aHnW  
appointed trustee 委任的受托人  ?zw|kl  
appointer 委任人 C|}iCB  
apportioned pro rata 按比例分摊 -"=U?>(  
apportionment 分配；分摊 `f*Q$Ulqx  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q9Kve3u-i  
apportionment formula 分摊方程式 mi,E-  
apportionment of estate duty 遗产税的分摊 P<M?Qd1.  
appraisal 估价；评估 $W!!wN=B  
appreciable growth 可观增长 t!r A%*  
appreciable impact 显着影响 ihIVUu-M  
appreciable increase 可观增长 Kx;eaz:gx  
appreciation 增值；升值 eHn7iuS8  
appreciation against other currencies 相对其他货币升值 <vONmE a  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 __|+w<]  
appreciation tax 增值税 .QZaGw=,z  
appropriation 拨款；拨用；拨付 + HK8jCa  
appropriation account 拨款帐目 i36eBjT  
Appropriation Bill 拨款法案 `w.n]TR  
appropriation-in-aid system 补助拨款办法 _"bHe/'CI  
approved assets 核准资产 &jslyQ#  
approved basket stock 认可一篮子证券 KKiE@_z  
approved budget 核准预算 18+)`M-5o  
approved charitable donation 认可慈善捐款 eZIhEOF  
approved charitable institution 认可慈善机构 AiEd!u.  
approved currency 核准货币；认可货币 ~Y|*`C_)  
approved estimates 核准预算 @mw5~+  
approved estimates of expenditure 核准开支预算 k <=//r  
approved overseas insurer 核准海外保险人 ca7=V/i_a{  
approved overseas trust company 核准海外信托公司 ;7?kl>5]  
approved pooled investment fund 核准汇集投资基金 6{n!Cb[e  
approved provident fund scheme 认可公积金计划 F'4w;-ax  
approved provision 核准拨款 1(I6.BHW  
approved redeemable share 核准可赎回股份 q7_ m&-0)  
approved regional stock 认可地区性证券 nD`w/0hT<  
approved retirement scheme 认可退休金计划 9Iwe2lu  
approved subordinated loan 核准附属贷款 G6/p1xy>o:  
arbitrage 套戥；套汇；套利 |iE50,  
arbitrageur 套戥者；套汇者 dQV;3^iUY  
arbitrary amount 临时款项 YQHw1  
arrangement 措施；安排；协定 }<@b=_>S  
arrears 欠款 pWK(z[D  
arrears of pay 欠付薪酬 /& Jan:  
arrears of revenue 逾期未收税款；逾期未收的帐项 HCyv]LR  
articles of association 组织章程；组织细则；组织章程细则 b
wD,YC  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
S?{#r  
ascertainment of profit 确定利润 zsX1QN16  
"Asia Clear" “亚洲结算系统” Z>)Bp/-  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 X*/ho  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 f&BY/ n,  
Asian Development Fund [ADF] 亚洲发展基金 YG@t5j#b  
Asian dollar bond 亚洲美元债券 w<Wf?aG  
Asian dollar market 亚洲美元市场 =t9\^RIx)?  
Asian dollar rate 亚洲美元利率 'gC_)rK*  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 /fZeWU0W  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 jcuB  
asked price 沽盘；喊价；索价；卖方报价 ^l9N48]|?  
assessable income 应评税入息 D8Ykg >B;&  
assessable loss 应评税亏损 95 ;x=ju  
assessable profit 应评税利润 $ M`hh{ -  
assessable value 应评税值 M?Dfu .t  
assessed profit 估定利润 DI:]GED"=  
assessed value 经评估价值 NdMb)l)m  
assessment 评税；评定；估价；评税单 pR(jglm7-  
assessment number 评税编号；估价编号 NidIVbT.A  
assessment of additional tax 补加税评税 v|uAzM{73  
assessment of performance 业绩评估；实绩评价 ABQ('#78  
Assessor 评税主任 ';3{T:I  
asset price bubbles 资产价格泡沫 "P7nNa  
asset-backed securities 具资产保证的证券 ;<&*rnH  
assets accretion 资产增值 ar__ Pf6r  
assets and liabilities 资产与负债 1_9<3,7  
assets betterment statement 资产递增表；资产改进表 B8": 2HrW$  
assets lending 实物放款；有抵押贷款 9^oKtkoDZ  
assets of the company passing on the death 死者去世时转移的公司资产 yXSFjcoB  
assets pledged as security for liabilities 用作负债抵押的资产 =/s>Q l  
assets portfolio 资产投资组合 s/$?^qtyC  
assets price 资产价格 qh9Z50E9  
assets quality 资产质素 ~Sj9GxTe  
assets realization 资产变现 sDPs G5q<  
assets refinancing arrangement 资产再集资安排 |TS>hwkI  
assets securitization 资产证券化 '[AlhBX  
assets situated outside Hong Kong 在香港以外地方的资产 w>pq+og&  
assets stripping 削减资产；拆卖资产 ED=V8';D  
assets value 资产值 XGYbnZ
~   
assignee 承让人 RL!Oi|8  
assignment 转让；转让书；转让契 9s\A\$("l  
assignment of interest 权益转让  gbF+WE  
assignment of letters patent and trade mark 专利证书及商标转让 L2\#w<d  
assignment of property 物业转让；物业转让书 ]V^iN=(_5  
assignment right 转让权 Xe$I7iKD  
assignor 转让人 RRmz"j>  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ULs\+U  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 rDm~h~u5  
associate member 附属会员 1oR7iD^  
associated body corporate 相联法人团体 Zq+v6fk_Mn  
associated company 相联公司；联属公司 [k.tWA,&  
associated corporation 相联法团 wPQH(~k:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] cG[l!Z  
公认会计师公会〔英国〕 0)Uce=t`  
Association of Futures Exchange Brokers 香港期货经纪协会 (SpX w,:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 +"rDT1^V  
association of underwriters 承保人组织 \UPjf]&  
assumption of control 接管 _Gn2o2T  
assurance 担保；保险；转易；转易书 Y~c|hfL  
assurance of interest 权益的转易 )eUh=eW  
at 19XX price 按一九ＸＸ年价格计算 &XIt5<$~R  
at a discount 按赔价计算；按贴水价格计算；打折扣 [w0QZyUn  
at a premium 按溢价计算；按升水价格计算 3@kf@Vf  
at call 通知付款；按通知 f.D?sHAn  
at constant market price 按固定市价计算 6n,i0W  
at constant price 按固定价格计算 |:nn>E}ZA/  
at cost 按成本计算 cz >V8  
at current market price 按当时市价计算；按现时市价计算 CDsSrKhx  
at current price 按当时价格计算；按现时价格计算 Jl(&!?j  
at factor cost 按要素成本计算；按生产要素成本计算 LInz<bc<(  
at money-of-the-day price 按付款当日价格计算 YWe{juXSw  
at or better 按指定或较佳价位〔买卖指令〕 mk;&yh  
at par 按面值计算；平价 94h]~GqNi  
at sight 见票即付 &v56#lG  
at the close 按收市盘 [4YTDEv%  
at the opening 按开市盘 >"^ O"E  
attestation 见证；见证条款 Nv#t:J9f  
at-the-money option 平价期权 ;Y00TGU  
attorney 受权人；受托代表人 2^r<{0@n  
attornment 新拥有人承认书 r(:5kC8K  
attributable profit 可归属利润 wo4;n9@I  
attributable share value 可归属股份价值 h{%nC>m;  
Auckland Stock Exchange 奥克兰证券交易所 e^8 O_VB  
auction 拍卖 c23oCfB>  
auctioneer 拍卖商 VLOO8N[o  
audit 审计；核数
zwhe  
Audit Commission 审计署 Luq#9(P  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Ur9?Td'*>  
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〕 ^X=ar
TE  
audit review 帐目审查 &*##bA"!B  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <fZyAa3}  
audited account 审计帐目；经审计的帐目 ?^7t'`zk  
audited annual account 经审计的周年帐目 aRj9E}  
audited balance sheet 经审计的资产负债表 $Ipg&`S"  
auditor 核数师；核数主任；审计师 Njxv4cc  
auditor's certificate 核数师证明书；审计师证明书 C^O VB-  
auditor's report 核数师报告；审计师报告 =O&%c%~q  
Aussie bond 澳元债券 $mu^G t  
austerity budget 紧缩预算 *1uKr9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 52%2R]G!  
Australia All Ordinaries Index 澳洲所有普通股票指数 vmU@^2JSJ  
Australian Dollar [AUD] 澳元 Z?6%;n^ 54  
Australian Options Market 澳大利亚期权市场 @3) (BpFe  
Australian Securities Commission 澳洲证券事务监察委员会 qyZ" %Kz  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =b%MXT  
Australian Stock Exchange 澳大利亚证券交易所 1a?!@g)  
Austrian Schilling [ATS] 奥地利先令 O9G[j=U  
authentication 认证；鉴证 }u\])I3  
authority to purchase 委托购买证；委购书 VrHv)lUr  
authorization 认可；核准；授权；授权书 m}C>ti`VD  
authorization by direction 指示授权 ap.K=-H  
authorization by instruction 指令授权 bLB:MW\%  
authorization by warrant 令状授权 vUN22;Z\  
authorization of unit trust 单位信托的认可 %P<hW+P!  
authorized agent 指定代理人 p)jk>j B  
authorized capital 法定资本 B~6&{7xc%  
authorized clerk 出市员 P
Y_u/<u  
authorized dealer 认可交易商 34`'M+3  
authorized financial institution 认可财务机构 N nRD|A  
authorized fund 认可基金 Nkjza:f{  
authorized fund house 获授权的基金公司；认可基金公司 6g2a[6G5  
authorized institution 认可机构 S'k_olx7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 I&2c&yO  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 IshKH-  
authorized insurer 获授权保险人；获认可承保人 'KP@W9j  
authorized investment 特准投资项目 n&L+wqJ  
authorized person 获授权人 ^&B@Uw5{  
authorized representative 获授权代表 "7 4-4  
authorized share capital 法定股本 dz:E?  
automated quotation system 自动报价系统 {Bk[rCl  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] P60~V"/P  
自动交易系统〔香港期货交易所有限公司〕 2V"B:X\  
automatic adjustment mechanism 自动调整机制 v:f}XK<  
automatic adjustment system 自动调整系统 ]%hn`ZJ  
Automatic Clearing House 自动票据交换所 s6H]J{1F  
automatic exchange rates accumulation system 自动化汇率累集系统 .t{MIC  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 o\[~.";Z  
automatic teller machine [ATM] 自动柜员机 NokU)O;x  
autopay 自动转帐 `[z<4"Os   
available assets 可用资产 KT_!d*  
available fiscal reserve 现存财政储备 SOs:]U-T3  
available profit 可用利润 v]'ztFA  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 /'Ass(=6  
average 平均；平均数；海损 7TgOK   
average basic salary 平均基本薪金 \MsTB|Z  
average consumer expenditure 平均消费开支；一般消费开支 Umz KY  
average cost 平均成本 <5-[{Q/2z  
average cost of land production 增辟土地平均成本 %<)2/|lCd  
average daily turnover 平均每日成交额 <C_jF  
average daily wage rate 平均每日工资率 `EEL1[:BR  
average expenditure pattern 平均开支模式 9/{(%XwX  
average growth rate 平均增长率 Y#]+Tm(+  
average net fixed assets 固定资产平均净值 ?L5zC+c!  
average of relatives 相对价格平均数 pf2[,v/  
average price 平均价格 b[
sx_b  
average propensity to consume 平均消费倾向；一般消费倾向 XtXEB<4Z  
average propensity to save 平均储蓄倾向；一般储蓄倾向 8Ry3`ct  
average rate 平均率 &x=.$76  
average revenue 平均收入；平均收益 F<ZYh  
average stock 平均库存；平均存货 =qoWCmg"&  
average yearly rent 平均年租 zbXI%  
avoidance of double taxation 避免双重课税 uX"H4lO~  
avoidance of tax 避税

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