一些有用的会计术语(也不知道发的地方对不对)A

A: dD<kNa}2  
A share Ａ股；甲类股份 rP4@K%F9jB  
abatement of tax 减税；减扣免税额 9ksrr{tW  
ABN AMRO Bank N.V. 荷兰银行 lM,:c.R  
above-the-line expenditure 线上项目支出；经常预算支出 x&Rp m<4  
above-the-line receipt 线上项目收入；经常预算收入  N&.p\T&t  
ABSA Asia Limited 南非联合亚洲有限公司 TaT&x_v^~a  
absolute change 绝对数值变更 u;g}N'"  
absolute expenditure 实际开支 vy?YA-  
absolute guideline figure 绝对准则数字 e5KF~0`  
absolute interest 绝对权益 Sn&%epi  
absolute order of discharge 绝对破产解除令 Mv=;+?z!  
absolute profit margin 绝对利润幅度 uu.N
q*3  
absolute value 实值；绝对值 e)"cm;BJ^P  
absolutely vested interest 绝对既得权益 Lr:K0A.Ch  
absorbed cost 已吸收成本；已分摊成本 m 0PF"(  
absorption 吸收；分摊；合并 oX,M;;Yq  
absorption rate 吸收率；摊配率；分摊率 i`L66uV  
ACB Finance Limited 亚洲商业财务有限公司 {rLOAewr  
acceptable form of reciprocity 合理的互惠条件 Su#1yw>  
acceptable rate 适当利率；适当汇率 +-d>Sl (  
acceptance agreement 承兑协议 Cz)D3Df^  
acceptance for honour 参加承兑 ^yTN(\9  
acceptor 承兑人；接受人；受票人 U$bM:d  
acceptor for honour 参加承兑人 )wd~639U  
accident insurance 意外保险 +ETw:i9!?  
Accident Insurance Association of Hong Kong 香港意外保险公会 |-D.  
accident insurance scheme 意外保险计划 N2J!7uoQ  
accident year basis 意外年度基准 =x>k:l~s  
accommodation 通融；贷款 S
5TT  
accommodation bill 通融票据；空头票据 e?WR={  
accommodation party 汇票代发人 u*`GIRfWT  
account balance 帐户余额；帐户结余 (p!AX
<=z  
account book 帐簿 -<=<T@,  
account collected in advance 预收款项 wf1DvsJQl  
account current book 往来帐簿 ]S ,GHPEN  
account of after-acquired property 事后取得的财产报告 -NeF6  
account of defaulter 拖欠帐目 E!M+37/  
account payable 应付帐款 m=V2xoMw6  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 [y>.)BU  
account receivable 应收帐款 Cj9Tj'0@I+  
account receivable report 应收帐款报表 &KWh5S@w  
account statement 结单；帐单；会计财务报表 th,qq  
account title 帐户名称；会计科目 ^5}3FvW  
accountant's report 会计师报告 =`H(`2  
Accountant's Report Rules 会计师报告规则 jN0v<_PJED  
accounting and auditing procedure 会计与审计程序；会计与核数程序 w2L)f,X  
Accounting Arrangements 《会计安排》 $h9!"f[|j  
accounting basis 会计基础 e>.xXg6Zn  
accounting by Official Receiver 破产管理署署长呈交的帐目 5H5Kt9DoW  
Accounting Circular 《会计通告》 ]3'd/v@fT  
accounting class 会计类别 6}$cDk`dz  
accounting date 记帐日期；会计结算日期 *p^MAk9=  
accounting for money 款项核算 |t_2AV  
Accounting Officer 会计主任 3RUB2c4  
accounting period 会计报告期；会计期 }.zn:e
 
accounting policy 会计政策；会计方针 jtwO\6t&  
accounting practice 会计惯例 ',pPs=  
accounting principle 会计准则 Q23y.^W%c  
accounting record 会计记录 .O^|MhBJu  
accounting report 会计报告 0 CS_-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {5h_$a!TaU  
Accounting Society of China 中国会计学会 (%Rs&/vU~  
accounting statement 会计报表 oP6G2@3P/  
accounting system 会计制度；会计系统 hlZjk0ez  
accounting transaction 会计事项；帐务交易 oL;/Qan  
accounting treatment 会计处理 ZlzFmNe60  
accounting year 会计年度 ~-/AKaK}  
accretion 增值；添加 [geY:v_B  
accrual 应计项目；应累算数目 qDW/8b\^  
accrual basis 应计制；权责发生制 M> <   
accrual basis accounting 应计制会计；权责发生制会计 y6oDbwke  
accrue 应累算；应计 I1,?qr"Zr  
accrued benefit 应累算利益 l?;S>s*\?  
accrued charges 应计费用 5Fl|=G+3@g  
accrued cumulative preference share dividend 应累算的累积优先股股息 C#R9Hlb  
accrued expenses 应累算费用 hCgNS1%4  
accrued interest payable 应付利息；应计未付利息 \+\h<D-5  
accrued interest receivable 应收利息；应计未收利息 K0]Wb=v  
accrued right 累算权益 M*N8p]3Cq  
accruing profit 应累算的利润 )UJMmw\  
accumulated fiscal reserve 累积财政储备 D[mYrWHpn  
accumulated profit 累积利润；滚存溢利 jI%yi-<;  
accumulated reserve 累积储备 gNeCnf#Xa  
accumulation of surplus income 累积收益盈余 rgCId@R  
acquired assets 既得资产 eMwf'*#  
acquisition 收购；购置；取得 r[x7?cXsW  
acquisition cost 购置成本 5tL6R3  
acquisition expenses 购置费用 *QX$Mo^E  
acquisition of 100% interest 收购全部股权 8 _J:Yg  
acquisition of control 取得控制权 XN@5TZoaW  
acquisition of fixed assets 购置固定资产 YAog;Q
L  
acquisition of shell “买壳” 6FE[snw  
acquisition price 收购价 tdm /U  
act of God 天灾 VbjFQ@[l!  
acting partner 执事合伙人 1tDN$rM5  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Z6p>R;9n  
active partner 积极参与的合伙人 I(.XK ucU  
active trading 交投活跃 sAb|]Q((  
actual circulation 实际流通 XV&3h>5  
actual cost 实际成本 cW RY[{v  
actual expenditure 实际开支；实际支出 2-4%h!  
actual income 实际入息；实际收入；实际收益 oaHBz_pg  
actual market 现货市场 ~EBZlTN  
actual price 现货价；实际价格 *K;~V  
actual profit 实际利润 2+.m44>Ti  
actual quotation 实盘；实际价位；实际报价 z!%}0  
actual year basis 按实际年度计算 e#wn;w
o?  
actuals 实货 $f+
9svq  
actuarial investigation 精算调查 bpzA ' g>  
actuarial principle 精算原则 gS%J`X$  
actuarial report 精算师报告 }73H$ss:  
Actuarial Society of Hong Kong 香港精算学会 ;3!TOY"j;e  
actuarial valuation 精算师估值 {f)p|)  
actuary 精算师 seq$]  
ad referendum agreement 暂定协议；有待覆核的协定 FD<~?-  
ad valorem duty 从价税；按值征税 1gC=xMAT  
ad valorem duty system 从价税制 b+3pu\w`  
ad valorem fee 从价费 zri<'W  
ad valorem tariff 从价关税 Ah,Zm4:  
additional allowance 额外免税额 i[<O@Rb  
additional amount for unexpired risk 未过期风险的额外款额 6Z$T&Ul{  
additional assessable profit 补加应评税利润 W
+S>/`N  
additional assessment 补加评税 k`-L5#
`  
additional commitment 额外承担 w*+rBp,f  
additional commitment vote 额外承担拨款 >QyMeH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 d+(~{xK:  
additional dependent parent allowance 供养父母额外免税额 Jd |hwvwFe  
additional provision 额外拨款 WIg"m[aIs  
additional stamp duty 附加印花税 NS1[-ng  
additional tax 补加税罚款；补加税款 @*oi1
_q  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
l$FHL2?Cp  
adjudged bankrupt 被裁定破产 "Xm'(c(  
adjudicated bankrupt 裁定破产人 N5_v}<CN  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 h3:k$`_  
adjudication of bankruptcy 裁定破产；宣告破产 9u9#&xx  
adjudication of insolvency 裁定无力偿还债务 "x{S3v4Rb5  
adjusted actual 经调整的实数；调整后的实数 /4|qfF3  
adjusted current assets 经调整的流动资产；调整后的流动资产 Uz0mSfBp  
adjusted figure 经调整的数字；调整后的数额 G -;Yua2\  
adjusted liabilities 经调整的负债；调整后的负债 ]?kf;A@  
adjusted loss 经调整的亏损；调整后的亏损 a}wB7B;,g  
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 6ugBbP +^  
adjusted profit 经调整的利润；调整后的利润 'j.{o  
adjusted surplus 经调整的盈余额；调整后的盈余额 Rk'Dd4"m,  
adjusted value 经调整的价值；调整后的价值 R}0cO^V  
adjustment 调整；修订；理算〔保险〕 S^_na]M"4  
adjustment centre 调剂中心 ?0.+DB $  
adjustment lag 调整过程的时间差距；调整时差 th]9@7UE,  
adjustment mechanism 调整机制 xkX, l{6  
adjustment of loss 亏损调整 htjJ0>
&  
adjustment process 调整过程；调整程序 (]ORB0kl  
adjustment range 调整幅度 znM"P|A  
administered exchange rate 受管制汇率 S\C   
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 A%9"7]:   
administration expenses 行政费用 lU@ni(69d  
administration fee 手续费；行政费 B *:6U+I  
administration in bankruptcy 破产管理 ^xq%P2s0  
administration order 遗产管理令 wj/r)rv E  
administrator 管理人；遗产管理人 tDi<n}  
administrator of the estate 遗产管理人 ?Z;knX\?J  
admission of debt 债项承认书 w,\Ua&>4  
admission of proof 接纳债权证明 "^u|vCqw  
advance 放贷款项；垫付款项；预支款项；预付款项 ZXco5,1  
advance account 暂支帐目；预付款帐户 k -SUp8}g  
advance compensation 预付补偿金 t0wLj}"U  
advance from shareholder 股东垫款 fD!O aK  
advance pending reimbursement 预支以待日后付还  ~d }-  
advanced economy 先进经济体系 L<E`~\C'  
advancement 预付；预付财产 -i58FJ`B  
advances warrant 垫款令 _-EHG  
advancing 贷出 t+vn.X+&  
adverse balance 逆差 >%7iL#3%  
adverse exchange 逆汇 t?/#:J*_7  
advertisement addressed to shareholders 在报章刊登的致股东通告 !D1F4v[c=  
advice for collection 托收通知书 ?^yZVmAo]  
advice of drawing 提款通知书；汇票通知书 N%`ikdaTd  
advice of payment 付款通知 g
SP|;Gy  
Advisory Committee [Securities and Futures Commission] xbIxtZm  
谘询委员会〔证券及期货事务监察委员会〕 2lGq6Au:  
Advisory Committee on Diversification 经济多元化谘询委员会 }C)  
affidavit 誓章；遗产申报誓章 JK_sl>v.7  
affidavit of no receipt 述明无收款的誓章 nOOA5Gz  
affiliate 联号；联营公司；附属公司 -8-Aqh8|  
affiliated company 附属公司；联号；联营公司 GwpJxiFgk  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 0.?|%;^ib  
affordability 负担能力 FO*Py)/rX  
African Development Bank [AfDB] 非洲开发银行 D[U5SS!)  
after-acquired property 事后取得的财产 /P,J);Y  
after-hours dealing 市后交易 ed&,
  
after-tax profit 税后盈利；税后利润；税后溢利 IH{g-#U  
agency agreement 代理协议 dLv\H&  
agency expenses 代理机构的开支 ecr pv+  
agency fee 代理费 0`_Gj{:L  
Agency Law 《代理法》 75{QBlf<  
agent 代理人；承销人 pO"V9[p]  
agent of company 公司代理人 w
KwireOs  
agent's fee 代理人费；经纪费 '*22j ]  
aggregate 总计；总数；总体数字 1(C%/g#"  
aggregate amount 总款额；总额 8TuOf(qE  
aggregate assets and liabilities 总体资产与负债 Z,ag5 w`]L  
aggregate at constant price 按固定价格计算的总体数字 C,K
P!B{  
aggregate demand 总需求 Y(<>[8S m  
aggregate gross position 总持仓量 u+S
*D\p<`  
aggregate limit 总限额 W[+E5I  
aggregate of salaries tax 合计薪俸税 kRG-~'f%`  
aggregate performance 总体表现；总体业绩  37{mhU  
aggregate supply 总体供应 O"Ar3>  
aggregate surplus 总盈余 0e3aWn  
aggregate total 整体总额 r]2}S=[  
aggregate value 总值；合计价值 stpa2z  
aggregated basis 合计基准 TC ^EyjD  
aggregated net chargeable income 合计应课税入息实额 qdOaibH_  
aggregation 合并计算；合计；总和 P E.^!j
  
aggregation of incomes of husband and wife 夫妇入息合并计算 qdzc"-gH`  
aggregation of property 财产的总和 E_-CsL%  
agio 差价；贴水 KbSIKj  
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》 ]_j{b
)t  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Io| 72W}rg  
《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》 "M2HiV  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Uw4KdC  
《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》 3<?#*z4]_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment I lvjS^j  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 <0pBu7a  
agreement for a settlement 授产协议 y&B~UeB:q  
agreement for assignment 转让协议 i9W@$I,f  
agreement for sale 售卖协议；买卖协议 a&|aK+^8;  
agreement for sale and purchase 买卖协议 entO"~*EX  
agreement for the payment of interest 支付利息协议 C2FewsRz  
agreement for the repayment of money 还款协议 OZ0q6"  
agreement of reinsurance 再保险协议 :rwF5
 
Agricultural Bank of China 中国农业银行 oT.g@kf=H  
air passenger departure tax 飞机乘客离境税 k_$w+Q  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 2,'m]`;GNr  
airport tax 机场税 l3-;z)SgH  
alcohol duty 酒精税 p
)d'yj  
alienation 让与；让渡；转让 S_aml  
alimony 生活费；赡养费 03[(dRK>=  
All Ordinaries Index [AOI] 所有普通股指数 TDA+ rl  
all risks 全险；综合险 :jgwp~l  
All Sales Record for Stock Market 《股票市场成交报告》 =p:D_b  
Allied Capital Resources Limited 新联财务有限公司 D.4=4"qMi  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #~ UG9@a  
allocation letter 拨款信件 9 *Q/3|
 
allocation of fund 分配款项；预留款项 b4i=eI8  
allocation of profit 利润分配；溢利分配 PWx2<t<;9  
allocation warrant 拨款令 &`G
QS|  
allotment 分配；配股 _=8x?fC:rl  
allotment notice 股份配售通知；配股通知 sZ7{_}B  
allotment of shares 股份分配 EnZrnoGM  
allowable 可获宽免；免税的 wSnY;Z9W_  
allowable business loss 可扣除的营业亏损 @~xNax&^  
allowable expenses 可扣税的支出 4)i/B99k  
allowance 免税额；津贴；备抵；准备金 (?D47^F &  
allowance for debts 债项的免税额 b$
H{|[  
allowance for depreciation by wear and tear 耗损折旧免税额 u\.7#D>  
allowance for funeral expenses 殡殓费的免税额 K6{{\r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W
TZP}p1  
allowance for repairs and outgoings 修葺及支出方面的免税额 j;)U5X  
allowance to debtor 给债务人的津贴 do C8!  
alteration of capital 资本更改 Fz~-m#Ts  
alternate trustee 候补受托人 R"VmN2  
amalgamation 合并 _6(QbY'JV`  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *EvnN:  
ambit of charges 征税范围；收费范围 rx CSs  
amended valuation 经修订的估值 ) j_g*<  
American Commodities Exchange 美国商品交易所 A9!%H6  
American Express Bank Limited 美国运通银行 +t})tDPXw  
American Stock Exchange 美国证券交易所 a3sXl+$D@  
amortization 摊销 a>G|t5w  
amount due from banks 存放银行同业的款项 6m|j "m  
amount due from banks abroad 存放海外银行同业的款项 Ft#d& I  
amount due from holding companies 控股公司欠款 0sLR5A  
amount due from local banks 存放本港银行同业的款项 c4k3|=f  
amount due to banks 银行同业的存款 Z>{3t/`  
amount due to banks abroad 海外银行同业的存款 a$l  
amount due to holding companies 控股公司存款 rB~x]
5TH  
amount due to local banks 本港银行同业的存款 EQET:a:
g  
amount due to outport banks 外埠银行同业的存款 Jo1n>Mo-j  
amount for note issue 发行纸币的款额 YcBY[i0  
amount of bond 担保契据的款额 %c*azo.  
amount of consideration 代价款额 M`-.0  
amount of contribution 供款数额 jqhd<w  
amount of indebtedness 负债款额
Nl"< $/  
amount of principal of the loan 贷款本金额 F\yx
XOI  
amount of rates chargeable 应征差饷数额 "}Of f  
amount of share capital 股本额 !Y8us"  
amount of sums assured 承保款额 d;daYjOm  
amount of variation 变动幅度 T&  
amount of vote 拨款数额 t-)C0<  
amount payable 应付款额 l}
A8  
amount receivable 应收款额 K1AI:$H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G>qzAgA  
analysis 分析 GNlP]9wX  
ancillary risk 附属风险 %(79;#2`  
annual account 周年帐目；周年帐目报表；年度决算；年结 2j+v\pjYC  
annual accounting date 年结日期 }Zu>?U  
annual allowance 每年免税额；年积金；年度津贴；年津 xv4_q-r[  
annual balance 年度余额 sk.<|-(o  
annual disposable income 每年可动用收入 <O>1Y09C/  
annual estimates 周年预算 Po#;SG#Ee  
annual fee 年费 yZE"t[q#O  
annual general meeting 周年大会 wO;\,zU  
annual growth rate 年增率；每年增长率 :,X,!0pWRp  
annual long-term supplement 长期个案每年补助金 5zWxI]4d\  
annual pensionable emolument 可供计算退休金的年薪 nlQ<Aa-%  
annual report 年报 !~u;CMR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e "5S;  
annual return 周年报表；周年申报表；每年报税表格 wu"6Kyu  
Annual Return Rules 《周年报表规则》
(p08jR '5  
annual review of consumer prices 每年消费物价回顾 wuSp+?{5k  
annual roll-forward basis 逐年延展方式 u=

JI 1  
annual salary 年薪 RcIGIt  
annual statement 年度报表；年度决算表 FIG3P))  
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 s-!Bpr16o0  
annuitant 年金受益人 gJ6C&8tl  
annuity 年金 {{7%z4l  
annuity contract 年金合约 %]S~PKx  
annuity on human life 人寿年金 0!!b(X(  
antecedent debt 先前的债项 (vMC.y5  
ante-dated cheque 倒填日期支票 0wU8PZ Nj  
anticipated expenditure 预期开支 $@<qaR{t\  
anticipated net profit 预期纯利 { K'QE0'x  
anticipated revenue 预期收入 xL,Lb}){%  
anti-inflation measure 反通货膨胀措施 lS&$86Jo(  
anti-inflationary stance 反通货膨胀立场 'yuM=Pb  
apparent deficit 表面赤字 :_E q(r  
apparent financial solvency 表面偿债能力 484lB}H  
apparent partner 表面合伙人 mojD  
application for personal assessment 个人入息课税申请书 >DeG//rv
 
application of fund 资金应用 J*?BwmD'8  
application to release as liquidator and to destruct the books of accounts and documents @AYO )Y8  
申请免除清盘人职务及毁灭帐簿与文件 # Y/.%ch.  
appointed actuary 委任精算师 FT
Z][  
appointed auditor 委任核数师；委任审计师 fmC)]O%q  
appointed trustee 委任的受托人 }YH@T]O}  
appointer 委任人 !$P+hX`  
apportioned pro rata 按比例分摊 !_P;4E  
apportionment 分配；分摊 Nn5z   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q] eSDRW  
apportionment formula 分摊方程式 /R7
qR#  
apportionment of estate duty 遗产税的分摊
}<6xZy  
appraisal 估价；评估 }JyWy_Y  
appreciable growth 可观增长 m&(yx|a4+  
appreciable impact 显着影响 `KBgVhS>  
appreciable increase 可观增长 l ps 6lnh  
appreciation 增值；升值 H7bdL 8/  
appreciation against other currencies 相对其他货币升值 C50&SrnBU1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 lL_M=td8W  
appreciation tax 增值税 GInU7y904  
appropriation 拨款；拨用；拨付 teh$W<C  
appropriation account 拨款帐目 jsL\{I^>  
Appropriation Bill 拨款法案 HL-zuZa`Ju  
appropriation-in-aid system 补助拨款办法 YcW[BMy5h  
approved assets 核准资产 gU1E6V-Jm  
approved basket stock 认可一篮子证券 -S5M>W.Qb{  
approved budget 核准预算 vX|ZPn#  
approved charitable donation 认可慈善捐款 # ~SuL3  
approved charitable institution 认可慈善机构 R?@F%J;tx  
approved currency 核准货币；认可货币 *ILx-D5qr  
approved estimates 核准预算 h$7rEs  
approved estimates of expenditure 核准开支预算 ZS[(r-)$F  
approved overseas insurer 核准海外保险人 k9H7(nS{  
approved overseas trust company 核准海外信托公司 O]rAo  
approved pooled investment fund 核准汇集投资基金 #n&/yYl9(l  
approved provident fund scheme 认可公积金计划 6z3 Yq{1  
approved provision 核准拨款 ma@3BiM  
approved redeemable share 核准可赎回股份 #Bq.'?c'~  
approved regional stock 认可地区性证券 .zxP,]"l  
approved retirement scheme 认可退休金计划 aVsA5t\zi  
approved subordinated loan 核准附属贷款 ip6$Z3[)  
arbitrage 套戥；套汇；套利 RSEo'2  
arbitrageur 套戥者；套汇者 "'/:Tp)  
arbitrary amount 临时款项 3~IT
vH,`s  
arrangement 措施；安排；协定 _q*4+x  
arrears 欠款 'ap<]mf2  
arrears of pay 欠付薪酬 Fr/3Qp@S  
arrears of revenue 逾期未收税款；逾期未收的帐项 ? ->:,I=<~  
articles of association 组织章程；组织细则；组织章程细则 dm;H0v+Y'  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 J!r,ktO^U?  
ascertainment of profit 确定利润 -=_bXco}  
"Asia Clear" “亚洲结算系统” P{2V@ <}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 o|#Mq"od  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 PR rf$& u  
Asian Development Fund [ADF] 亚洲发展基金 8`Wj 1 ,q  
Asian dollar bond 亚洲美元债券 V?"X0>]0  
Asian dollar market 亚洲美元市场 v"'Co6fw  
Asian dollar rate 亚洲美元利率 ,'[&" Eg  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 :.5l9Ci4  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 >'IFr9&3  
asked price 沽盘；喊价；索价；卖方报价 hm#S4/=#  
assessable income 应评税入息 #Hm*<s.  
assessable loss 应评税亏损 xszGao'  
assessable profit 应评税利润 HsrIw  
assessable value 应评税值 E+wd9/;  
assessed profit 估定利润 f4.k%|
]  
assessed value 经评估价值 lR]z8&  
assessment 评税；评定；估价；评税单 g$C-G5/bjD  
assessment number 评税编号；估价编号 l(X8 cHAi  
assessment of additional tax 补加税评税 UUb n7&  
assessment of performance 业绩评估；实绩评价 >s#[dr\ww  
Assessor 评税主任 eeIaH >  
asset price bubbles 资产价格泡沫 @j +8M  
asset-backed securities 具资产保证的证券 7w}D2|+  
assets accretion 资产增值 x:'M\c7  
assets and liabilities 资产与负债 ~3k& =3d]  
assets betterment statement 资产递增表；资产改进表 l|#WQXs*c{  
assets lending 实物放款；有抵押贷款 VrL==aTYXs  
assets of the company passing on the death 死者去世时转移的公司资产 .XPcH(q  
assets pledged as security for liabilities 用作负债抵押的资产 e.pm`%5bO  
assets portfolio 资产投资组合 1 o<l;:  
assets price 资产价格 !: e(-  
assets quality 资产质素 c)H(w  
assets realization 资产变现 QoZ7
l]^  
assets refinancing arrangement 资产再集资安排 -dX{ R_*  
assets securitization 资产证券化 |Z%I3-z_DS  
assets situated outside Hong Kong 在香港以外地方的资产 Xk#"rM< Y  
assets stripping 削减资产；拆卖资产 @\-i3EhR  
assets value 资产值 J6x#c`Y  
assignee 承让人 yn&AMq ]o  
assignment 转让；转让书；转让契 ftBbO8e  
assignment of interest 权益转让 ]3.Un
,F  
assignment of letters patent and trade mark 专利证书及商标转让 Cj~45)
r  
assignment of property 物业转让；物业转让书 v(ABZNIn  
assignment right 转让权 Nda,G++5(  
assignor 转让人 VAkZ@ u3'~  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 YTBZkl
M  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Wxjv=#3  
associate member 附属会员 en\shc{R]`  
associated body corporate 相联法人团体 :00 #l]g0q  
associated company 相联公司；联属公司 JTT"t@__  
associated corporation 相联法团 -QH[gi{%`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] dc#Db~v}k  
公认会计师公会〔英国〕 :uM2cc^  
Association of Futures Exchange Brokers 香港期货经纪协会 vIBVp  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 g=eYl_P6  
association of underwriters 承保人组织 NOOP_:(7H  
assumption of control 接管 D>& ;K{!  
assurance 担保；保险；转易；转易书 cG%ttfq\  
assurance of interest 权益的转易 )9_jr(s  
at 19XX price 按一九ＸＸ年价格计算 &cj/8A5-  
at a discount 按赔价计算；按贴水价格计算；打折扣 %9.] bd|%F  
at a premium 按溢价计算；按升水价格计算 KX*Hev'K  
at call 通知付款；按通知 $`q8-+{  
at constant market price 按固定市价计算 \Y'#}J"dh  
at constant price 按固定价格计算 e|wH5(V  
at cost 按成本计算 z4l
O  
at current market price 按当时市价计算；按现时市价计算 Dd+ f,$  
at current price 按当时价格计算；按现时价格计算 %(4G[R[  
at factor cost 按要素成本计算；按生产要素成本计算 ~$g$31/  
at money-of-the-day price 按付款当日价格计算 tPO\e]  
at or better 按指定或较佳价位〔买卖指令〕 .E!p
  
at par 按面值计算；平价 }5n((7@X  
at sight 见票即付 r,p6J7/lfS  
at the close 按收市盘 nquKeH  
at the opening 按开市盘 1VW;[ ocQ  
attestation 见证；见证条款 AF{k^^|H  
at-the-money option 平价期权 K`.wj8zGY  
attorney 受权人；受托代表人 1](5wK-Z  
attornment 新拥有人承认书 F",]*>r  
attributable profit 可归属利润 DJl06-s V  
attributable share value 可归属股份价值 )k5lA=(Yr+  
Auckland Stock Exchange 奥克兰证券交易所 /a7tg+:  
auction 拍卖 ,e"A9ik#  
auctioneer 拍卖商 .y7&!a35  
audit 审计；核数 c"aiZ(aP  
Audit Commission 审计署 j!r4p,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Ph&AP*Fq  
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〕 3[Pa~]yS  
audit review 帐目审查 YxMOr\B  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Qy ; M:q  
audited account 审计帐目；经审计的帐目 ?D
VO\Cp  
audited annual account 经审计的周年帐目 D .3Q0a6  
audited balance sheet 经审计的资产负债表 a,Gd\.D  
auditor 核数师；核数主任；审计师 NN5V|# P}  
auditor's certificate 核数师证明书；审计师证明书 &s!"pEZWck  
auditor's report 核数师报告；审计师报告 G9\Bi-'ul
 
Aussie bond 澳元债券 Y""-U3;T~  
austerity budget 紧缩预算 yI9~LTlA3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7Dy\-9:v  
Australia All Ordinaries Index 澳洲所有普通股票指数 5qco4@8  
Australian Dollar [AUD] 澳元 b6D}GuW  
Australian Options Market 澳大利亚期权市场 K?')#%Z/{#  
Australian Securities Commission 澳洲证券事务监察委员会 RL>Nl ow  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5GK=R aV  
Australian Stock Exchange 澳大利亚证券交易所 }G&#pw2  
Austrian Schilling [ATS] 奥地利先令 ,x5`5mT3  
authentication 认证；鉴证 bw#z
MU^E  
authority to purchase 委托购买证；委购书 4QWDuLu  
authorization 认可；核准；授权；授权书 
9H*$3  
authorization by direction 指示授权 &fYx0JT  
authorization by instruction 指令授权 b5YjhRimS  
authorization by warrant 令状授权 S~
vbISl  
authorization of unit trust 单位信托的认可 ZTG*|  
authorized agent 指定代理人 ?uUK9*N  
authorized capital 法定资本 :W5*fE(i  
authorized clerk 出市员 hCO*gtA)M  
authorized dealer 认可交易商 8k'UEf`'(  
authorized financial institution 认可财务机构 Z,o*M#}  
authorized fund 认可基金 cL*D_)?8  
authorized fund house 获授权的基金公司；认可基金公司 ssW+'GD  
authorized institution 认可机构
6w K=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -
tT{h4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,=lMtW  
authorized insurer 获授权保险人；获认可承保人 ^DHFP-G?e  
authorized investment 特准投资项目 b:7;zOtF  
authorized person 获授权人 i;^ e6A>  
authorized representative 获授权代表 LBtVK, ?  
authorized share capital 法定股本 daBu<0\  
automated quotation system 自动报价系统 Kzxzz6R?  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] / /qTMxn  
自动交易系统〔香港期货交易所有限公司〕 Vn1kC  
automatic adjustment mechanism 自动调整机制 _1*EMq6  
automatic adjustment system 自动调整系统 c=H(*#  
Automatic Clearing House 自动票据交换所 VL"ZC:n)-  
automatic exchange rates accumulation system 自动化汇率累集系统 AO;`k]0e  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ZZTPAmIr  
automatic teller machine [ATM] 自动柜员机 _,b%t1v  
autopay 自动转帐 7dX1.}M<(  
available assets 可用资产 %iIryv;  
available fiscal reserve 现存财政储备 _jef{j  
available profit 可用利润 A<iF37.  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 e =& abu  
average 平均；平均数；海损 ld94ek  
average basic salary 平均基本薪金 7"=  
average consumer expenditure 平均消费开支；一般消费开支 ,oDZ:"
;  
average cost 平均成本 g'Ft5fQ"o/  
average cost of land production 增辟土地平均成本 W<;i~W
 
average daily turnover 平均每日成交额 ~!]FF}6  
average daily wage rate 平均每日工资率 BW:&AP@B  
average expenditure pattern 平均开支模式 J),7ukLu^  
average growth rate 平均增长率 5d|*E_yu  
average net fixed assets 固定资产平均净值 D>c%5h  
average of relatives 相对价格平均数 _h_;nS.Y  
average price 平均价格 :RHNV  
average propensity to consume 平均消费倾向；一般消费倾向 ^`YSl*:  
average propensity to save 平均储蓄倾向；一般储蓄倾向 r0QjCFSF=  
average rate 平均率 FqsG#6|x  
average revenue 平均收入；平均收益 3z: rUhA  
average stock 平均库存；平均存货 qY
IBP?`g  
average yearly rent 平均年租 EBw}/y{Kt  
avoidance of double taxation 避免双重课税 )aquf<u@  
avoidance of tax 避税

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