一些有用的会计术语(也不知道发的地方对不对)A

A: !6KEW,  
A share Ａ股；甲类股份 $~-j-0 \m  
abatement of tax 减税；减扣免税额 rB)WHx<  
ABN AMRO Bank N.V. 荷兰银行 uZ^i8;i  
above-the-line expenditure 线上项目支出；经常预算支出 rfZA21y{?  
above-the-line receipt 线上项目收入；经常预算收入 F7hQNQu:  
ABSA Asia Limited 南非联合亚洲有限公司 0uvL,hF  
absolute change 绝对数值变更 sPw(+m*C   
absolute expenditure 实际开支 7%<jZ=  
absolute guideline figure 绝对准则数字 ^KlOD_GN|  
absolute interest 绝对权益 h~1QmEat  
absolute order of discharge 绝对破产解除令 9W8Dp?:  
absolute profit margin 绝对利润幅度 8}0 D?  
absolute value 实值；绝对值 "~ `-Jkm   
absolutely vested interest 绝对既得权益 fG{oi(T  
absorbed cost 已吸收成本；已分摊成本 07#!b~N  
absorption 吸收；分摊；合并 Hy6Np62  
absorption rate 吸收率；摊配率；分摊率 ,|H!b%ZW  
ACB Finance Limited 亚洲商业财务有限公司 3ty){#:  
acceptable form of reciprocity 合理的互惠条件 y5#_@  
acceptable rate 适当利率；适当汇率 .3!4@l\9C  
acceptance agreement 承兑协议 ^J G}|v3$  
acceptance for honour 参加承兑 ks;%f34  
acceptor 承兑人；接受人；受票人 (y36NH+  
acceptor for honour 参加承兑人 V~wmGp.e  
accident insurance 意外保险 %Xi%LUk{  
Accident Insurance Association of Hong Kong 香港意外保险公会 ( r O j,D  
accident insurance scheme 意外保险计划 ooAZ,l=8  
accident year basis 意外年度基准 ]+Vcuzq/  
accommodation 通融；贷款 Pv'x|
p*  
accommodation bill 通融票据；空头票据 3l^pY18H'  
accommodation party 汇票代发人 V]AL'}( 0  
account balance 帐户余额；帐户结余 '*k\IM{h  
account book 帐簿 C+k>Ajr  
account collected in advance 预收款项 X*~YCF[_  
account current book 往来帐簿 s6egd%r  
account of after-acquired property 事后取得的财产报告 HI?>]zz|  
account of defaulter 拖欠帐目 {\e}43^9N  
account payable 应付帐款 5YCbFk^  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 jyC6:BNust  
account receivable 应收帐款 qL#R XUTP  
account receivable report 应收帐款报表 IF}r%%'Y$  
account statement 结单；帐单；会计财务报表 I,[EL{fz  
account title 帐户名称；会计科目 n>Ei1  
accountant's report 会计师报告 fP|\1Y?CS  
Accountant's Report Rules 会计师报告规则 2
6**tB<  
accounting and auditing procedure 会计与审计程序；会计与核数程序 &td#m"wI  
Accounting Arrangements 《会计安排》 EAfSbK3z  
accounting basis 会计基础 u|ZO"t  
accounting by Official Receiver 破产管理署署长呈交的帐目 3LmHH =  
Accounting Circular 《会计通告》 oMPQkj;  
accounting class 会计类别 +R_U  
accounting date 记帐日期；会计结算日期 V;V9_qP,  
accounting for money 款项核算
\5Jv;gc\\  
Accounting Officer 会计主任 p.HA`R>  
accounting period 会计报告期；会计期 `#ztp)&  
accounting policy 会计政策；会计方针 ~IXfID!8  
accounting practice 会计惯例 jt3SA [cy  
accounting principle 会计准则 j{=%~  
accounting record 会计记录 2S;zze7)  
accounting report 会计报告 p5KNqqZZ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *v9G#[gG  
Accounting Society of China 中国会计学会 [>0r'-kI  
accounting statement 会计报表 +M*a.ra0OF  
accounting system 会计制度；会计系统 HL?pnT09  
accounting transaction 会计事项；帐务交易 YV msWuF  
accounting treatment 会计处理 uv5@Alm  
accounting year 会计年度 E;sltl  
accretion 增值；添加 fCfY.vd5  
accrual 应计项目；应累算数目 3
XRG"  
accrual basis 应计制；权责发生制 D6t]E)FH  
accrual basis accounting 应计制会计；权责发生制会计 RBXoU'.  
accrue 应累算；应计 !=we7vK}  
accrued benefit 应累算利益 cMv3` $  
accrued charges 应计费用 UQFuEI<1-  
accrued cumulative preference share dividend 应累算的累积优先股股息 @oEDtN
  
accrued expenses 应累算费用 mAzW'Q4D  
accrued interest payable 应付利息；应计未付利息 d(!N$B\[5T  
accrued interest receivable 应收利息；应计未收利息  b\2"1m0H  
accrued right 累算权益 z-DpLV  
accruing profit 应累算的利润 dUZ&Ty^{  
accumulated fiscal reserve 累积财政储备 55,-1tWs  
accumulated profit 累积利润；滚存溢利 X&IY(CX  
accumulated reserve 累积储备 Q?@G>uz  
accumulation of surplus income 累积收益盈余 tTgW^&B  
acquired assets 既得资产 if'4MDl  
acquisition 收购；购置；取得 H/$q]i*#K  
acquisition cost 购置成本 *"ShE=\p  
acquisition expenses 购置费用 zYL^e @  
acquisition of 100% interest 收购全部股权 gUp0RPs  
acquisition of control 取得控制权 To`?<]8  
acquisition of fixed assets 购置固定资产 gm DC,"Y<  
acquisition of shell “买壳” wu')Q/v  
acquisition price 收购价 7L*`nU|h  
act of God 天灾 3fPv71NVtt  
acting partner 执事合伙人 A=K1T]o  
active market 买卖活跃的市场；交投畅旺的市场；旺市 #"_MY-  
active partner 积极参与的合伙人 i1 &'Zh  
active trading 交投活跃 N,|oV|i  
actual circulation 实际流通 U4gwxK  
actual cost 实际成本 EMG*8HRI>r  
actual expenditure 实际开支；实际支出 ;j=1 oW  
actual income 实际入息；实际收入；实际收益 -
+>am?  
actual market 现货市场 u
i1
m+  
actual price 现货价；实际价格 RHbw
q
]  
actual profit 实际利润 w.f[
)  
actual quotation 实盘；实际价位；实际报价 9YABr> ?  
actual year basis 按实际年度计算 $b} +5  
actuals 实货 #pfosC[  
actuarial investigation 精算调查 JyO lVs<T  
actuarial principle 精算原则 7%"7Rb^@  
actuarial report 精算师报告 sXxO{aeev  
Actuarial Society of Hong Kong 香港精算学会 GHY>DrXO1u  
actuarial valuation 精算师估值
U4gJ![>5j  
actuary 精算师 N3p3"4_]fy  
ad referendum agreement 暂定协议；有待覆核的协定 rRYf.~UH@P  
ad valorem duty 从价税；按值征税 -cgukl4Va  
ad valorem duty system 从价税制 1tdCzbEn+  
ad valorem fee 从价费 27:x5g?  
ad valorem tariff 从价关税 "=.|QKC1`  
additional allowance 额外免税额  ZsZ1  
additional amount for unexpired risk 未过期风险的额外款额 Z.pw!mu"  
additional assessable profit 补加应评税利润 Z&,}Fgl!F  
additional assessment 补加评税 3;:V1_JA  
additional commitment 额外承担 ^q\zC%.  
additional commitment vote 额外承担拨款 LS'=>s"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0 ,-b %X  
additional dependent parent allowance 供养父母额外免税额 7p6J
   
additional provision 额外拨款 JuSS5_&  
additional stamp duty 附加印花税 ,6"n5Ks}  
additional tax 补加税罚款；补加税款 G>QTPXcD  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 6^;!9$G|D*  
adjudged bankrupt 被裁定破产 Oy$BR <\  
adjudicated bankrupt 裁定破产人 (+dRD]|T  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 3:1 c_  
adjudication of bankruptcy 裁定破产；宣告破产 JxJntsn  
adjudication of insolvency 裁定无力偿还债务 Xf9%A2 iB  
adjusted actual 经调整的实数；调整后的实数 D|9fHMg%  
adjusted current assets 经调整的流动资产；调整后的流动资产 ton`ji\^  
adjusted figure 经调整的数字；调整后的数额 <t% A)L%  
adjusted liabilities 经调整的负债；调整后的负债 0!`7kZrN  
adjusted loss 经调整的亏损；调整后的亏损 <9a_wGs  
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 "%*lE0Tx  
adjusted profit 经调整的利润；调整后的利润 MXk. 2  
adjusted surplus 经调整的盈余额；调整后的盈余额 30+l0\1  
adjusted value 经调整的价值；调整后的价值 F t/ x5  
adjustment 调整；修订；理算〔保险〕 [nIG_j>D-f  
adjustment centre 调剂中心 5C1Rub)  
adjustment lag 调整过程的时间差距；调整时差 Ag0_^  
adjustment mechanism 调整机制 PRC)GP&q  
adjustment of loss 亏损调整 Z[u,1l.T  
adjustment process 调整过程；调整程序 ;<@6f@  
adjustment range 调整幅度 Mk/!,N<h#  
administered exchange rate 受管制汇率 v9lBk]c  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 b.q"
s6u  
administration expenses 行政费用 E(kpK5h{  
administration fee 手续费；行政费 2%C5P0;QX  
administration in bankruptcy 破产管理 '8kjTf#g<l  
administration order 遗产管理令 8:?Q(M7  
administrator 管理人；遗产管理人 I7z/GA\x  
administrator of the estate 遗产管理人 p]z54 ~  
admission of debt 债项承认书 "4uUI_E9F;  
admission of proof 接纳债权证明 0nq}SH  
advance 放贷款项；垫付款项；预支款项；预付款项 tO>OD#  
advance account 暂支帐目；预付款帐户 1idjX"'  
advance compensation 预付补偿金 ?J@qg20z  
advance from shareholder 股东垫款 vq:OH H  
advance pending reimbursement 预支以待日后付还 y<%.wM]-J  
advanced economy 先进经济体系 emY5xZ@N  
advancement 预付；预付财产 |\n)<r_  
advances warrant 垫款令 4O_+4yS  
advancing 贷出 'h6}cw+K  
adverse balance 逆差 *R\/#Y|  
adverse exchange 逆汇 k.xv+^b9Q  
advertisement addressed to shareholders 在报章刊登的致股东通告 =>}.W:=  
advice for collection 托收通知书 dF11Rj,~ 8  
advice of drawing 提款通知书；汇票通知书 vs])%l%t  
advice of payment 付款通知 7M#$: Fdb  
Advisory Committee [Securities and Futures Commission] Y:!/4GF  
谘询委员会〔证券及期货事务监察委员会〕 ?V)C9@bp  
Advisory Committee on Diversification 经济多元化谘询委员会 ,C,e/>+My  
affidavit 誓章；遗产申报誓章 j)tCr Py  
affidavit of no receipt 述明无收款的誓章 5*wApu{2A  
affiliate 联号；联营公司；附属公司 fZV8
o$V  
affiliated company 附属公司；联号；联营公司 oz0n$`O$/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 2u*h*/  
affordability 负担能力 gUH'DS]{  
African Development Bank [AfDB] 非洲开发银行 iPY vePQ  
after-acquired property 事后取得的财产 kV:FJx0xP  
after-hours dealing 市后交易
Dj ]Hgg  
after-tax profit 税后盈利；税后利润；税后溢利 mB^I@oZ*  
agency agreement 代理协议 g"!#]LLe  
agency expenses 代理机构的开支 N{V5 D  
agency fee 代理费 L>~@9a\jO  
Agency Law 《代理法》 '6.>Wdd  
agent 代理人；承销人 ?dKa;0\  
agent of company 公司代理人 9 yW~79n  
agent's fee 代理人费；经纪费 3:~l2KIP4  
aggregate 总计；总数；总体数字 >1a\%G  
aggregate amount 总款额；总额 @W1WReK]f  
aggregate assets and liabilities 总体资产与负债 tFvgvx\:  
aggregate at constant price 按固定价格计算的总体数字 }}``~  
aggregate demand 总需求 PJK]t7vp  
aggregate gross position 总持仓量 fY%M=,t3c  
aggregate limit 总限额 Z.aLk4QO@  
aggregate of salaries tax 合计薪俸税 >FY&-4+v  
aggregate performance 总体表现；总体业绩 i{|lsd(+  
aggregate supply 总体供应 BbXU|QtY  
aggregate surplus 总盈余 dI_r:xN  
aggregate total 整体总额 W7TXI~7  
aggregate value 总值；合计价值 ;h,R?mU  
aggregated basis 合计基准 ;-9zMbte:  
aggregated net chargeable income 合计应课税入息实额 8!uL-_Bn  
aggregation 合并计算；合计；总和 UVT
>7  
aggregation of incomes of husband and wife 夫妇入息合并计算 $(KIB82&  
aggregation of property 财产的总和 ?
@lx  
agio 差价；贴水 M$&WM{Pr^  
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》 ~tg1N^]
kV  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment wuIsO;}/9  
《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》 -- i&"  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment '0CXHjZN  
《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》 5:*5j@/S  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Avs7(-L+s  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 MfXt+c`r  
agreement for a settlement 授产协议 f.b8ZBNj>  
agreement for assignment 转让协议 P[rAJJN/E  
agreement for sale 售卖协议；买卖协议 UM4@H1  
agreement for sale and purchase 买卖协议 IwTr'}XIw  
agreement for the payment of interest 支付利息协议 VO.-.  
agreement for the repayment of money 还款协议 Y]+e Df  
agreement of reinsurance 再保险协议 :SQDqG
 
Agricultural Bank of China 中国农业银行 yfSiByU  
air passenger departure tax 飞机乘客离境税 6C:x6'5[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 u;+%Qh  
airport tax 机场税 $:f
.Krj  
alcohol duty 酒精税 lq>*x=<  
alienation 让与；让渡；转让 d3EjI6R*z  
alimony 生活费；赡养费 Wk/fB0  
All Ordinaries Index [AOI] 所有普通股指数 4r_!>['`"  
all risks 全险；综合险 _-@ZOhw&  
All Sales Record for Stock Market 《股票市场成交报告》 P<>[e9|  
Allied Capital Resources Limited 新联财务有限公司 Rz.i/wg}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #'J~Xk   
allocation letter 拨款信件 (g%JK3  
allocation of fund 分配款项；预留款项 X!U]`Qh  
allocation of profit 利润分配；溢利分配 $!3gN%  
allocation warrant 拨款令 dzgs
%qtK  
allotment 分配；配股 nnfY$&3A  
allotment notice 股份配售通知；配股通知 @ \!KF*v  
allotment of shares 股份分配 NlA*\vco  
allowable 可获宽免；免税的 l*QIoRYFW  
allowable business loss 可扣除的营业亏损 gb]hOB7g  
allowable expenses 可扣税的支出 S8*^ss>?^R  
allowance 免税额；津贴；备抵；准备金 5+y@ ]5&g  
allowance for debts 债项的免税额 fkW3~b  
allowance for depreciation by wear and tear 耗损折旧免税额 nURvy}<r  
allowance for funeral expenses 殡殓费的免税额 y!S^xS  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 VKT@2HjNT`  
allowance for repairs and outgoings 修葺及支出方面的免税额 V)2"l"Kt  
allowance to debtor 给债务人的津贴 !c\7  
alteration of capital 资本更改 D35m5+=I  
alternate trustee 候补受托人 M]J[6EW  
amalgamation 合并 v]66.-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 '/Cg*o/  
ambit of charges 征税范围；收费范围 (d54C(")  
amended valuation 经修订的估值 HMF8;,<_w?  
American Commodities Exchange 美国商品交易所 =8O}t+U  
American Express Bank Limited 美国运通银行 zXQVUhL6  
American Stock Exchange 美国证券交易所 vz6SCGg,  
amortization 摊销 JR/W9i  
amount due from banks 存放银行同业的款项 ktN%!Mh\  
amount due from banks abroad 存放海外银行同业的款项 1pWk9Xuh  
amount due from holding companies 控股公司欠款 P\.WXe#j  
amount due from local banks 存放本港银行同业的款项 .H Fc9^.*  
amount due to banks 银行同业的存款 cL?\^K)  
amount due to banks abroad 海外银行同业的存款 D._{E*vg  
amount due to holding companies 控股公司存款 U%Dit  
amount due to local banks 本港银行同业的存款 j -#E?&2  
amount due to outport banks 外埠银行同业的存款 vZ:G8K)o(  
amount for note issue 发行纸币的款额 w-J"zC  
amount of bond 担保契据的款额 <H<!ht%q3  
amount of consideration 代价款额 \.5F](:  
amount of contribution 供款数额 :]EP@.(  
amount of indebtedness 负债款额 =\M)6"}y}  
amount of principal of the loan 贷款本金额 }bZ 8-v  
amount of rates chargeable 应征差饷数额 {":c@I  
amount of share capital 股本额 +IvNyj|  
amount of sums assured 承保款额 6@&fvf  
amount of variation 变动幅度 6e*%\2UA  
amount of vote 拨款数额 jh>N_cp  
amount payable 应付款额 37#cx)p^f  
amount receivable 应收款额 F@g17aa  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7kdeYr~<1  
analysis 分析 hl`u"?rg  
ancillary risk 附属风险 Xc{ZN1 4n  
annual account 周年帐目；周年帐目报表；年度决算；年结 Og+)J9#  
annual accounting date 年结日期 >Q&CgGpW$  
annual allowance 每年免税额；年积金；年度津贴；年津 b~1iPaIh  
annual balance 年度余额 %WZ$]M?q  
annual disposable income 每年可动用收入 I[@ts!YD  
annual estimates 周年预算 ?vvG)nW  
annual fee 年费 ^Fn%K].
X  
annual general meeting 周年大会 Bu&So|@TL  
annual growth rate 年增率；每年增长率 [Uswf3  
annual long-term supplement 长期个案每年补助金
S[Vtq^lU  
annual pensionable emolument 可供计算退休金的年薪 |0lLl^zp  
annual report 年报 kPWBDpzN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :RHm*vt  
annual return 周年报表；周年申报表；每年报税表格 ?fB5t;~E  
Annual Return Rules 《周年报表规则》 Xj%,xm>}!u  
annual review of consumer prices 每年消费物价回顾 5Wo5n7o  
annual roll-forward basis 逐年延展方式 YDW|-HIF  
annual salary 年薪 jg?bf/$s  
annual statement 年度报表；年度决算表  %W(^6p!  
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 nkTYWw  
annuitant 年金受益人 lHcA j{6  
annuity 年金 C(}^fJ6r  
annuity contract 年金合约 JT}.F!q6E  
annuity on human life 人寿年金 xg?auje  
antecedent debt 先前的债项 }*h47t}  
ante-dated cheque 倒填日期支票 V- /YNRV  
anticipated expenditure 预期开支 kY=rz&?U  
anticipated net profit 预期纯利 }4Zkf<#7$  
anticipated revenue 预期收入 f`,
-b  
anti-inflation measure 反通货膨胀措施
5lGQ#r  
anti-inflationary stance 反通货膨胀立场 7"#f!.E  
apparent deficit 表面赤字 d)\2U{  
apparent financial solvency 表面偿债能力 |88CBiu}  
apparent partner 表面合伙人 uj)yk*  
application for personal assessment 个人入息课税申请书 dbCNhbN(  
application of fund 资金应用 Oc#>QZ3  
application to release as liquidator and to destruct the books of accounts and documents ^}hJL7O'  
申请免除清盘人职务及毁灭帐簿与文件 z4bN)W )p  
appointed actuary 委任精算师  ![ a  
appointed auditor 委任核数师；委任审计师 dIvy!d2l  
appointed trustee 委任的受托人 RJ@\W=aZ  
appointer 委任人 4oV {=~V  
apportioned pro rata 按比例分摊 d @m\
f  
apportionment 分配；分摊 bf1)M>g,O  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7 I@";d8~  
apportionment formula 分摊方程式 qIz}$%!A  
apportionment of estate duty 遗产税的分摊 *Z >  
appraisal 估价；评估 g &*mozs  
appreciable growth 可观增长 P8<hvMF  
appreciable impact 显着影响 UoHd-  
appreciable increase 可观增长 YtpRy% R  
appreciation 增值；升值 "T7>)fbu  
appreciation against other currencies 相对其他货币升值 zSKKr?{  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GB=bG%Tb  
appreciation tax 增值税 bJwc1AJgH  
appropriation 拨款；拨用；拨付 `0rRKlbj4  
appropriation account 拨款帐目 (n,N8k;  
Appropriation Bill 拨款法案 $~G@   
appropriation-in-aid system 补助拨款办法 ; h85=l<8u  
approved assets 核准资产 tvGlp)?.  
approved basket stock 认可一篮子证券 []gRfM]$&  
approved budget 核准预算 2QL?]Vo  
approved charitable donation 认可慈善捐款 \s
ITwPA[z  
approved charitable institution 认可慈善机构 dZD
K7UL  
approved currency 核准货币；认可货币 85D? dgV  
approved estimates 核准预算 ^&MK42,\  
approved estimates of expenditure 核准开支预算 SB/3jH  
approved overseas insurer 核准海外保险人 n+rM"Gxz  
approved overseas trust company 核准海外信托公司 'BhwNuW\"  
approved pooled investment fund 核准汇集投资基金 @D]lgq[  
approved provident fund scheme 认可公积金计划 yPN+W8}f  
approved provision 核准拨款 "Vy WT  
approved redeemable share 核准可赎回股份 s&VOwU  
approved regional stock 认可地区性证券 !3V{2-y$-  
approved retirement scheme 认可退休金计划 )b0];&hw]  
approved subordinated loan 核准附属贷款 7h`^N5H.q  
arbitrage 套戥；套汇；套利 '60//"9>k/  
arbitrageur 套戥者；套汇者 `;cz;"  
arbitrary amount 临时款项 :3O5ET'1  
arrangement 措施；安排；协定 KUFz:&wK  
arrears 欠款 _C$X04bU3V  
arrears of pay 欠付薪酬 qe%
V#c  
arrears of revenue 逾期未收税款；逾期未收的帐项 #Kl}= 1 4  
articles of association 组织章程；组织细则；组织章程细则 [,b)YjO~Xd  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
QZ~0o7  
ascertainment of profit 确定利润 03_pwB)^  
"Asia Clear" “亚洲结算系统” >Nh`rkR2[  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 = ^s$ <  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 d@ (v
g  
Asian Development Fund [ADF] 亚洲发展基金 y42#n  
Asian dollar bond 亚洲美元债券 X}W)3v  
Asian dollar market 亚洲美元市场 ^1 ;BiQ  
Asian dollar rate 亚洲美元利率 P,ydt  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^V.'^=l  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 H%z/v|e6  
asked price 沽盘；喊价；索价；卖方报价 PJK9704 6  
assessable income 应评税入息 *
HeVACxo  
assessable loss 应评税亏损 S3y246|4  
assessable profit 应评税利润 ]2$x|#Gg}  
assessable value 应评税值 yb?|Eww_o  
assessed profit 估定利润 l'uOORI  
assessed value 经评估价值 $8g42LR'  
assessment 评税；评定；估价；评税单 p9iu:MucD<  
assessment number 评税编号；估价编号 V;;#/$oU:4  
assessment of additional tax 补加税评税 N}mh}  
assessment of performance 业绩评估；实绩评价 dB7ZT0L\  
Assessor 评税主任 F 7LiG9H6`  
asset price bubbles 资产价格泡沫 <u0,Fp  
asset-backed securities 具资产保证的证券 n[Co
S  
assets accretion 资产增值 M*`hDdS  
assets and liabilities 资产与负债 6 64q~_@B1  
assets betterment statement 资产递增表；资产改进表 7n&yv
9"  
assets lending 实物放款；有抵押贷款 p+Lv=e)0u  
assets of the company passing on the death 死者去世时转移的公司资产 2*'ciH37  
assets pledged as security for liabilities 用作负债抵押的资产 ]0-<>  
assets portfolio 资产投资组合 4Jykos2  
assets price 资产价格 QNg\4%  
assets quality 资产质素 b#='^W3  
assets realization 资产变现 EO:avH.*0  
assets refinancing arrangement 资产再集资安排 5v|EAjB6o  
assets securitization 资产证券化 JC2*$qu J  
assets situated outside Hong Kong 在香港以外地方的资产 ag;dc  
assets stripping 削减资产；拆卖资产 FN\GE\H  
assets value 资产值 kOI !~Qk  
assignee 承让人 "dtlME{Bx  
assignment 转让；转让书；转让契 %/pc=i|+  
assignment of interest 权益转让 NwpS)6<-  
assignment of letters patent and trade mark 专利证书及商标转让 -Qb0:
]sV#  
assignment of property 物业转让；物业转让书 ^P$7A]!  
assignment right 转让权 HeozJ^u\?  
assignor 转让人 r?3Aqi"  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Yqj+hC6>,  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 B9#;-QO  
associate member 附属会员 ~kb{K;  
associated body corporate 相联法人团体 PeNF+5s/K  
associated company 相联公司；联属公司 vpLMhf`  
associated corporation 相联法团 1`l;xw1W  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "+h/
-2rA  
公认会计师公会〔英国〕 i/$SN-5}1  
Association of Futures Exchange Brokers 香港期货经纪协会 ,YB1 y)x  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |^Kjz{  
association of underwriters 承保人组织 7I >J$"  
assumption of control 接管 -oh7d$~  
assurance 担保；保险；转易；转易书 8xTix1u0  
assurance of interest 权益的转易 vYnftJK&  
at 19XX price 按一九ＸＸ年价格计算 mi^
hvks<  
at a discount 按赔价计算；按贴水价格计算；打折扣  S^j,f'2  
at a premium 按溢价计算；按升水价格计算 jQ$BPEG&X  
at call 通知付款；按通知 %5Rq1$D  
at constant market price 按固定市价计算 GY-M.|%  
at constant price 按固定价格计算 RxG^  
at cost 按成本计算 z<<Tk.65  
at current market price 按当时市价计算；按现时市价计算 %VJW@S>j/  
at current price 按当时价格计算；按现时价格计算 sfI N)jh  
at factor cost 按要素成本计算；按生产要素成本计算 . \F7tc8?  
at money-of-the-day price 按付款当日价格计算 i0ybJOa4  
at or better 按指定或较佳价位〔买卖指令〕 LNiS`o\  
at par 按面值计算；平价 a.,_4;'UE1  
at sight 见票即付 +)gB9DoK  
at the close 按收市盘 GV6mzD@<  
at the opening 按开市盘 q-IWRb0j%a  
attestation 见证；见证条款 v8'5pLt"  
at-the-money option 平价期权 >S.91!x  
attorney 受权人；受托代表人 *rf$>8~$n  
attornment 新拥有人承认书 aR)?a;}H  
attributable profit 可归属利润 ik\S88|  
attributable share value 可归属股份价值 7>,rvW:]  
Auckland Stock Exchange 奥克兰证券交易所 1VLLo~L%  
auction 拍卖 8R4qU!M  
auctioneer 拍卖商 Sk=N [hwU  
audit 审计；核数 it,w^VU_]  
Audit Commission 审计署 k?j Fh6%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ipZHSA  
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〕 Pz`hX$  
audit review 帐目审查 /^4"Qv\@/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 t?3BCm$Mi  
audited account 审计帐目；经审计的帐目 ?D=8{!R3  
audited annual account 经审计的周年帐目 gp/YjUH7k8  
audited balance sheet 经审计的资产负债表 n(R_#,Hs  
auditor 核数师；核数主任；审计师 sFElD ]|  
auditor's certificate 核数师证明书；审计师证明书 ps+:</;Z  
auditor's report 核数师报告；审计师报告 )4uq iA6  
Aussie bond 澳元债券 y<M]dd$  
austerity budget 紧缩预算 H\+-cvl  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 * nCx[  
Australia All Ordinaries Index 澳洲所有普通股票指数 c<tmj{$  
Australian Dollar [AUD] 澳元 :e2X/tl#  
Australian Options Market 澳大利亚期权市场 oEIqA  
Australian Securities Commission 澳洲证券事务监察委员会 YiZx{5  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ) b:4uK A  
Australian Stock Exchange 澳大利亚证券交易所 5f_7&NxT  
Austrian Schilling [ATS] 奥地利先令 fU ={a2  
authentication 认证；鉴证 IG|\:Xz  
authority to purchase 委托购买证；委购书 )U5u" ]9~  
authorization 认可；核准；授权；授权书 v{koKQ'Y()  
authorization by direction 指示授权 CZ tiWZ  
authorization by instruction 指令授权 38wq (  
authorization by warrant 令状授权 sX'nn  
authorization of unit trust 单位信托的认可 6"
%2,`Nu  
authorized agent 指定代理人 \h#9oPy  
authorized capital 法定资本 sHsg_6~  
authorized clerk 出市员 j38 6gL  
authorized dealer 认可交易商 _FsB6 G]mc  
authorized financial institution 认可财务机构 EfKntrom[  
authorized fund 认可基金 j^I!6j=ZX  
authorized fund house 获授权的基金公司；认可基金公司 +-ewE-:|L  
authorized institution 认可机构 z!Hx @){|  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 8ds}+TtbY  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 c F=P!2@  
authorized insurer 获授权保险人；获认可承保人 SQ<f  
authorized investment 特准投资项目 3EOyq^I%  
authorized person 获授权人 vgAFuQi(  
authorized representative 获授权代表 5/(sjMB  
authorized share capital 法定股本 a_%>CD${t  
automated quotation system 自动报价系统 Q>%E
`h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] f{_)rsqf  
自动交易系统〔香港期货交易所有限公司〕 tN!Bvj:C[M  
automatic adjustment mechanism 自动调整机制 3:AU:  
automatic adjustment system 自动调整系统 #90c$ dc  
Automatic Clearing House 自动票据交换所 f?-J#x)  
automatic exchange rates accumulation system 自动化汇率累集系统 **HrWM%?8o  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !NA`g7'  
automatic teller machine [ATM] 自动柜员机 6t$N78U  
autopay 自动转帐 s41adw>  
available assets 可用资产 ]-Lruq#  
available fiscal reserve 现存财政储备 }!B.K^@)  
available profit 可用利润 \(bj(an
y  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 LG6I_[  
average 平均；平均数；海损 '!@A}&]  
average basic salary 平均基本薪金 8Fx]koP.  
average consumer expenditure 平均消费开支；一般消费开支 mu>] 9ZW  
average cost 平均成本 A]xCF{*)&  
average cost of land production 增辟土地平均成本 0_HJ.g!  
average daily turnover 平均每日成交额 JMePI%#8  
average daily wage rate 平均每日工资率 ;qb Dbg  
average expenditure pattern 平均开支模式 y/\ZAtnLo  
average growth rate 平均增长率 ;sQ20 B'  
average net fixed assets 固定资产平均净值 f1\7vEE,  
average of relatives 相对价格平均数 Xi+n`T'i  
average price 平均价格 'M-)Os"  
average propensity to consume 平均消费倾向；一般消费倾向 )Y[/!  
average propensity to save 平均储蓄倾向；一般储蓄倾向 0%H24N 9.  
average rate 平均率 }VZM,.w  
average revenue 平均收入；平均收益 8<
c'x]~  
average stock 平均库存；平均存货 %mL5+d-oP  
average yearly rent 平均年租 ;-Ado8  
avoidance of double taxation 避免双重课税 `
u=oeM:  
avoidance of tax 避税

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