一些有用的会计术语(也不知道发的地方对不对)A

A: L@S\ rImw  
A share Ａ股；甲类股份 Y\]ZIvTSb  
abatement of tax 减税；减扣免税额 )}@D\(/@  
ABN AMRO Bank N.V. 荷兰银行 ~v;I>ij  
above-the-line expenditure 线上项目支出；经常预算支出 nHdQe  
above-the-line receipt 线上项目收入；经常预算收入 Vke<; k-  
ABSA Asia Limited 南非联合亚洲有限公司 *(OG+OkC  
absolute change 绝对数值变更 dw"Es;^  
absolute expenditure 实际开支 oe|#!SM(  
absolute guideline figure 绝对准则数字 `q*[fd1u.  
absolute interest 绝对权益 =OHX5:Z  
absolute order of discharge 绝对破产解除令 kXwAw]ogN  
absolute profit margin 绝对利润幅度 c4tw)O-X  
absolute value 实值；绝对值  ##rkyd  
absolutely vested interest 绝对既得权益 5^g*  
absorbed cost 已吸收成本；已分摊成本 P51M?3&=l  
absorption 吸收；分摊；合并 R5uG.Oj-2  
absorption rate 吸收率；摊配率；分摊率 bw P=f.  
ACB Finance Limited 亚洲商业财务有限公司 %;'~TtW5  
acceptable form of reciprocity 合理的互惠条件 j&d5tgLB  
acceptable rate 适当利率；适当汇率 %GhI0F #  
acceptance agreement 承兑协议 1Toiqb/  
acceptance for honour 参加承兑 >3uNh:|>/  
acceptor 承兑人；接受人；受票人 ,eyh%k*hz  
acceptor for honour 参加承兑人 "]S  
accident insurance 意外保险 O k`}\NZL  
Accident Insurance Association of Hong Kong 香港意外保险公会 C t,p  
accident insurance scheme 意外保险计划 ^^N|:80  
accident year basis 意外年度基准 Njc@5*rJ&  
accommodation 通融；贷款 VHD+NY/  
accommodation bill 通融票据；空头票据 WywS1viD  
accommodation party 汇票代发人 lx:$EJ  
account balance 帐户余额；帐户结余 *:n~j9V-  
account book 帐簿 {rKC4:  
account collected in advance 预收款项 x6UXd~ L e  
account current book 往来帐簿 SOOVUMj  
account of after-acquired property 事后取得的财产报告 z\]Z/Bz:6  
account of defaulter 拖欠帐目 NU=ru/  
account payable 应付帐款 r].n=455[  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~7PD/dre  
account receivable 应收帐款 #f2Ot<#-  
account receivable report 应收帐款报表 .4+Rac  
account statement 结单；帐单；会计财务报表 5kiW@{m  
account title 帐户名称；会计科目 <w2h@ea  
accountant's report 会计师报告 1rm\u%  
Accountant's Report Rules 会计师报告规则 =tOB fRM  
accounting and auditing procedure 会计与审计程序；会计与核数程序 FiUQ2w4  
Accounting Arrangements 《会计安排》
{18
hzhs  
accounting basis 会计基础 U,=f};  
accounting by Official Receiver 破产管理署署长呈交的帐目 ZxF`i>/h  
Accounting Circular 《会计通告》 ;4rhhh&  
accounting class 会计类别 @_+aX.,  
accounting date 记帐日期；会计结算日期 pe?)AiTZ:  
accounting for money 款项核算 DDeU:  
Accounting Officer 会计主任 T*x2+(r  
accounting period 会计报告期；会计期 #Z%" ?RJ  
accounting policy 会计政策；会计方针 |MwV4^  
accounting practice 会计惯例 m/=nz.  
accounting principle 会计准则 A=N$5ZJ  
accounting record 会计记录 +RooU?Aq  
accounting report 会计报告 7:jLZ!mgi  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7f>=-sv  
Accounting Society of China 中国会计学会 B>53+GyMV  
accounting statement 会计报表 ok:uTeJI  
accounting system 会计制度；会计系统 =D`8,n [  
accounting transaction 会计事项；帐务交易
/lBK )(  
accounting treatment 会计处理 ~lj[> |\Oj  
accounting year 会计年度 'ITq\1z  
accretion 增值；添加 Q~,Mzt"}W  
accrual 应计项目；应累算数目 _(N+z.  
accrual basis 应计制；权责发生制 igxO:]
?  
accrual basis accounting 应计制会计；权责发生制会计 p'R<yB)V  
accrue 应累算；应计 (4YLUN&1O$  
accrued benefit 应累算利益 |+nmOi,z  
accrued charges 应计费用 NM3;l}Y8  
accrued cumulative preference share dividend 应累算的累积优先股股息 nTy]sPn  
accrued expenses 应累算费用 \,#$,dUXD  
accrued interest payable 应付利息；应计未付利息 l\UjvG  
accrued interest receivable 应收利息；应计未收利息 `_\KN_-%Vu  
accrued right 累算权益 I C  
accruing profit 应累算的利润 [HILK`@@  
accumulated fiscal reserve 累积财政储备 y!FO  
accumulated profit 累积利润；滚存溢利 | b'Ut)E  
accumulated reserve 累积储备 meX2Y;  
accumulation of surplus income 累积收益盈余 J2z/XHS  
acquired assets 既得资产 /qLO/Mim  
acquisition 收购；购置；取得 $[|(&8+7  
acquisition cost 购置成本 :K| H/kht  
acquisition expenses 购置费用 1VJ${\H]  
acquisition of 100% interest 收购全部股权 pD<w@2K  
acquisition of control 取得控制权 f$lb
.fy5  
acquisition of fixed assets 购置固定资产 0S{23L4C  
acquisition of shell “买壳” ?NMk|+  
acquisition price 收购价 0m_yW$w  
act of God 天灾 )3h\QE!z  
acting partner 执事合伙人 QEyL/#Q  
active market 买卖活跃的市场；交投畅旺的市场；旺市 2"ax*MQH<^  
active partner 积极参与的合伙人 :33@y%>L
 
active trading 交投活跃 @Xo*TJB  
actual circulation 实际流通 zgb$@JC  
actual cost 实际成本 '_c/
CNs  
actual expenditure 实际开支；实际支出 'z$N{p4
0m  
actual income 实际入息；实际收入；实际收益 Y1PR?c Q  
actual market 现货市场 bzi"7%c  
actual price 现货价；实际价格 "Rj PTRe:  
actual profit 实际利润
<[dcIw<7  
actual quotation 实盘；实际价位；实际报价 & zDuh[j}  
actual year basis 按实际年度计算 f.6>6%l  
actuals 实货 dNe!X0[  
actuarial investigation 精算调查 ]C \+b<  
actuarial principle 精算原则 )?rq8VO  
actuarial report 精算师报告 a4*v'Xc5  
Actuarial Society of Hong Kong 香港精算学会 Q"&Mr+  
actuarial valuation 精算师估值 *'Yy@T8M  
actuary 精算师 R"t#dG]1t  
ad referendum agreement 暂定协议；有待覆核的协定 S=qh7ML  
ad valorem duty 从价税；按值征税 KFrsXf  
ad valorem duty system 从价税制 F-m%d@P&X  
ad valorem fee 从价费 !rnjmc  
ad valorem tariff 从价关税 F6\{gQ<E  
additional allowance 额外免税额 d(
v"{N}  
additional amount for unexpired risk 未过期风险的额外款额 Q|_F P:  
additional assessable profit 补加应评税利润 #h;  
additional assessment 补加评税 k|;a"56F  
additional commitment 额外承担 JxVGzb
`8  
additional commitment vote 额外承担拨款 (|QJ[@?q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !Tnjha*  
additional dependent parent allowance 供养父母额外免税额 0Ui.nz j  
additional provision 额外拨款 $TUYxf0q  
additional stamp duty 附加印花税 GHv6UIe&  
additional tax 补加税罚款；补加税款 5 ^{~xOM5  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *Soi  
adjudged bankrupt 被裁定破产 m.<_WXH  
adjudicated bankrupt 裁定破产人 >_}isCd,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *;A ;)'  
adjudication of bankruptcy 裁定破产；宣告破产 D \ rns+  
adjudication of insolvency 裁定无力偿还债务 "| '~y}v_  
adjusted actual 经调整的实数；调整后的实数 dseI~}  
adjusted current assets 经调整的流动资产；调整后的流动资产 ktyplo#F  
adjusted figure 经调整的数字；调整后的数额 i~u4v3r=  
adjusted liabilities 经调整的负债；调整后的负债 3&-rOc
 
adjusted loss 经调整的亏损；调整后的亏损 ^to*ET{0  
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 PxKBcx4o`  
adjusted profit 经调整的利润；调整后的利润 v-8>@s jy8  
adjusted surplus 经调整的盈余额；调整后的盈余额 OUulG16kK  
adjusted value 经调整的价值；调整后的价值 R~g|w4a@sC  
adjustment 调整；修订；理算〔保险〕 !gXxM,R  
adjustment centre 调剂中心 %2 r~  
adjustment lag 调整过程的时间差距；调整时差 '?rR>$s  
adjustment mechanism 调整机制 XM
]m%I  
adjustment of loss 亏损调整 t&U9Z
$LS  
adjustment process 调整过程；调整程序 b**vU
t\  
adjustment range 调整幅度 =R5W KX  
administered exchange rate 受管制汇率 KsULQJ#,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 C*Q7@+&  
administration expenses 行政费用 :C5w5 Vnj  
administration fee 手续费；行政费 Cv#aBH'N  
administration in bankruptcy 破产管理 T~UDD3  
administration order 遗产管理令 s$fM,l:!  
administrator 管理人；遗产管理人 1Yb&E7j  
administrator of the estate 遗产管理人 J*B-*6O44  
admission of debt 债项承认书 k{*EoV[.$  
admission of proof 接纳债权证明 d@3
DsE.{i  
advance 放贷款项；垫付款项；预支款项；预付款项 ?m)<kY  
advance account 暂支帐目；预付款帐户 N#u'SGTG  
advance compensation 预付补偿金 !U`4  
advance from shareholder 股东垫款 h"[B zX
  
advance pending reimbursement 预支以待日后付还 {~apY,3  
advanced economy 先进经济体系 r5j$FwY  
advancement 预付；预付财产 Fs]N9],=I  
advances warrant 垫款令 ?b_E\8'q]  
advancing 贷出 v`4w=!4  
adverse balance 逆差 9^*RK6  
adverse exchange 逆汇 I0 t#{i  
advertisement addressed to shareholders 在报章刊登的致股东通告 HI5NWd
fRl  
advice for collection 托收通知书 t'_EcYNS  
advice of drawing 提款通知书；汇票通知书 $yOB-  
advice of payment 付款通知 t24`*'  
Advisory Committee [Securities and Futures Commission] +^7cS6"L  
谘询委员会〔证券及期货事务监察委员会〕 !oz{XWE  
Advisory Committee on Diversification 经济多元化谘询委员会 p3P8@M  
affidavit 誓章；遗产申报誓章 @5Tl84@Q  
affidavit of no receipt 述明无收款的誓章 \;7U:Y$v  
affiliate 联号；联营公司；附属公司 !8@yi"n  
affiliated company 附属公司；联号；联营公司 P>_O :xD  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 2Bt/co-~4  
affordability 负担能力 u|<?mA!  
African Development Bank [AfDB] 非洲开发银行 tw4,gW  
after-acquired property 事后取得的财产 9a_P 9s3w  
after-hours dealing 市后交易 Yc#Uu8f-  
after-tax profit 税后盈利；税后利润；税后溢利 4X=VNORlU0  
agency agreement 代理协议 5*z>ez2YQ7  
agency expenses 代理机构的开支 W^<AUT  
agency fee 代理费 U5"u h} 3  
Agency Law 《代理法》 j~'.XD={  
agent 代理人；承销人 Hzz{wY   
agent of company 公司代理人 k8 #8)d  
agent's fee 代理人费；经纪费 TQB) A9  
aggregate 总计；总数；总体数字 $:s@nKgnD~  
aggregate amount 总款额；总额 5AT^puL]]  
aggregate assets and liabilities 总体资产与负债 s9C^Cy^su  
aggregate at constant price 按固定价格计算的总体数字 L@Rgiq|v-|  
aggregate demand 总需求 +s#%\:Y M  
aggregate gross position 总持仓量 }+jB5z'w  
aggregate limit 总限额 RLf-Rdx/  
aggregate of salaries tax 合计薪俸税 )?{<Tt@  
aggregate performance 总体表现；总体业绩
J`g5Qn@S  
aggregate supply 总体供应 9d1km~  
aggregate surplus 总盈余 c =m#MMc)  
aggregate total 整体总额 QGNKQ`~  
aggregate value 总值；合计价值 .vHHw@  
aggregated basis 合计基准 xa`xHh{0  
aggregated net chargeable income 合计应课税入息实额 jtoS{B,  
aggregation 合并计算；合计；总和 4Uny.C]  
aggregation of incomes of husband and wife 夫妇入息合并计算 Yo%U{/e  
aggregation of property 财产的总和 t'K+)OK  
agio 差价；贴水 th{J;a  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 U)dcemQY  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 8*-)[+s9il  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ,Ee5}#dI  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment DT-.Gdb8  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 u-~ec{oBu  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment DVd8Ix<  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1XiA  
agreement for a settlement 授产协议 6vNW)1{nn  
agreement for assignment 转让协议 &l cfX\y  
agreement for sale 售卖协议；买卖协议 wXQu%F3  
agreement for sale and purchase 买卖协议 i?^L",[  
agreement for the payment of interest 支付利息协议 3?E7\\/R  
agreement for the repayment of money 还款协议 ]O;*Y{:Y  
agreement of reinsurance 再保险协议 =*fq5v  
Agricultural Bank of China 中国农业银行 j+3\I>  
air passenger departure tax 飞机乘客离境税 !WXV1S  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `GE8?UO-  
airport tax 机场税 ">T\
]V$R  
alcohol duty 酒精税 MXW1:  
alienation 让与；让渡；转让 /BgXY}JC.  
alimony 生活费；赡养费 pwMA,X/{  
All Ordinaries Index [AOI] 所有普通股指数 xy`Y7W=  
all risks 全险；综合险 bEF2-FO  
All Sales Record for Stock Market 《股票市场成交报告》 RV]#Bg*[#  
Allied Capital Resources Limited 新联财务有限公司 bF9.k  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~j{c9EDT|  
allocation letter 拨款信件 zsQ]U!*rD  
allocation of fund 分配款项；预留款项 L%H\|>k`  
allocation of profit 利润分配；溢利分配 ]6(%tU  
allocation warrant 拨款令 yoGG[l2k>s  
allotment 分配；配股 F7'MoH  
allotment notice 股份配售通知；配股通知 $j,$O>V  
allotment of shares 股份分配 f5//?ek  
allowable 可获宽免；免税的 
a)lCp  
allowable business loss 可扣除的营业亏损 j f4<LmR  
allowable expenses 可扣税的支出 \i?bt0bM  
allowance 免税额；津贴；备抵；准备金
nU=  
allowance for debts 债项的免税额 Lvt3S .l  
allowance for depreciation by wear and tear 耗损折旧免税额 nHF66,7t  
allowance for funeral expenses 殡殓费的免税额 ,|O6<u9  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 {_tq6ja-<  
allowance for repairs and outgoings 修葺及支出方面的免税额 0J?443AY  
allowance to debtor 给债务人的津贴 @V>]95R
X  
alteration of capital 资本更改 Yv=L'0K&  
alternate trustee 候补受托人 :UT\L2 q=  
amalgamation 合并 U _pPI$ =  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 4wv0~T$;x  
ambit of charges 征税范围；收费范围 X:t?'41m\  
amended valuation 经修订的估值 P7>\j*U91{  
American Commodities Exchange 美国商品交易所 F u5zj\0J  
American Express Bank Limited 美国运通银行 cQ$[Ba  
American Stock Exchange 美国证券交易所 ~;6^n  
amortization 摊销 WCY._H>|   
amount due from banks 存放银行同业的款项 0vEQgx>  
amount due from banks abroad 存放海外银行同业的款项 sI6*.nR  
amount due from holding companies 控股公司欠款 PP!/WX  
amount due from local banks 存放本港银行同业的款项 tJ\v>s-f  
amount due to banks 银行同业的存款 N5W!(h)  
amount due to banks abroad 海外银行同业的存款 gb!0%*  
amount due to holding companies 控股公司存款 ?6"U('y>n  
amount due to local banks 本港银行同业的存款 '-(Z.e~e  
amount due to outport banks 外埠银行同业的存款 "KF]s.  
amount for note issue 发行纸币的款额 !pj&h0CR  
amount of bond 担保契据的款额 BNk>D|D;  
amount of consideration 代价款额 5
(2
C  
amount of contribution 供款数额 Tcv/EST  
amount of indebtedness 负债款额 {li Q&AZ  
amount of principal of the loan 贷款本金额 Vk`Uz1*  
amount of rates chargeable 应征差饷数额 'uzHI@i  
amount of share capital 股本额 9e.v[K~  
amount of sums assured 承保款额 43g1/,klm  
amount of variation 变动幅度 9b6U]z,  
amount of vote 拨款数额 mph9/ %]S  
amount payable 应付款额 ^fN/  
amount receivable 应收款额 ?*UWg[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
R`o Xkj  
analysis 分析 kbvF 9#  
ancillary risk 附属风险 -+i7T^@|  
annual account 周年帐目；周年帐目报表；年度决算；年结 -p0*R<t  
annual accounting date 年结日期 c0l?+:0M  
annual allowance 每年免税额；年积金；年度津贴；年津 16N|  
annual balance 年度余额 7}NvO"u  
annual disposable income 每年可动用收入 f/z]kfgw  
annual estimates 周年预算 >mtwXmI  
annual fee 年费 Zqf ovG
 
annual general meeting 周年大会 F<iV;+  
annual growth rate 年增率；每年增长率 9s!R_R&W.  
annual long-term supplement 长期个案每年补助金 v6wg,,T  
annual pensionable emolument 可供计算退休金的年薪 >B``+Z^2  
annual report 年报 `*0VN(gf'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Udc
V<#  
annual return 周年报表；周年申报表；每年报税表格 P}=n^*8(I  
Annual Return Rules 《周年报表规则》 *
'?V>q,  
annual review of consumer prices 每年消费物价回顾 1}Guhayy  
annual roll-forward basis 逐年延展方式 GB Vqc!
d  
annual salary 年薪 3QXs
r<  
annual statement 年度报表；年度决算表 @:Ft+*2  
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 A:4&XRYZY  
annuitant 年金受益人 ~("bpS#ZgD  
annuity 年金 -ert42fN  
annuity contract 年金合约 XL44pE m  
annuity on human life 人寿年金 `c^">L  
antecedent debt 先前的债项 [uJS.`b  
ante-dated cheque 倒填日期支票 InRRcn(  
anticipated expenditure 预期开支 =/xx:D/  
anticipated net profit 预期纯利 mm*nXJ  
anticipated revenue 预期收入 uwi.Sg11  
anti-inflation measure 反通货膨胀措施 4Q1R:Ra  
anti-inflationary stance 反通货膨胀立场 X]2x0  
apparent deficit 表面赤字 ,*9gy$  
apparent financial solvency 表面偿债能力 kZ6:=l  
apparent partner 表面合伙人 iZ/iMDfC  
application for personal assessment 个人入息课税申请书 #y"LFoJn  
application of fund 资金应用 UCj<FN `  
application to release as liquidator and to destruct the books of accounts and documents YuHXm3[  
申请免除清盘人职务及毁灭帐簿与文件 :}q)]W  
appointed actuary 委任精算师 @o1#J`rv  
appointed auditor 委任核数师；委任审计师 gw">xt5  
appointed trustee 委任的受托人 M17+F?27M  
appointer 委任人 4M0p:Ey '  
apportioned pro rata 按比例分摊 ?MfwRWY  
apportionment 分配；分摊 ![4_K':=  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OaT]2o  
apportionment formula 分摊方程式 .=yv m  
apportionment of estate duty 遗产税的分摊 X>pCkGE  
appraisal 估价；评估 #RyTa /L  
appreciable growth 可观增长 )Pc>+}D  
appreciable impact 显着影响 =j20A6gND  
appreciable increase 可观增长 ] X)~D!mA  
appreciation 增值；升值 u^Ktz DmL  
appreciation against other currencies 相对其他货币升值 X$~T*l0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p<mBC2!%  
appreciation tax 增值税 {wk#n.c  
appropriation 拨款；拨用；拨付 e\-,e+  
appropriation account 拨款帐目 AuM}L&`i^  
Appropriation Bill 拨款法案 B>S>t5$  
appropriation-in-aid system 补助拨款办法 CQmozh-  
approved assets 核准资产 u|\?6fz  
approved basket stock 认可一篮子证券 \J#&]o)Y  
approved budget 核准预算 ;;C2t&(  
approved charitable donation 认可慈善捐款 uvR l`"Y  
approved charitable institution 认可慈善机构 *c%{b3T_  
approved currency 核准货币；认可货币 Hj`\Fm*A  
approved estimates 核准预算 cdGBo4  
approved estimates of expenditure 核准开支预算 9s7TLT k  
approved overseas insurer 核准海外保险人 N9*QQ0  
approved overseas trust company 核准海外信托公司 e_l|32#/  
approved pooled investment fund 核准汇集投资基金 (!efaj  
approved provident fund scheme 认可公积金计划 >o3R~ [  
approved provision 核准拨款 4MzPm~Ct  
approved redeemable share 核准可赎回股份 a3A3mB
w  
approved regional stock 认可地区性证券 e7-IqQA{3C  
approved retirement scheme 认可退休金计划 tv~Y5e&8  
approved subordinated loan 核准附属贷款 oxUBlye  
arbitrage 套戥；套汇；套利 t.
\Pn4  
arbitrageur 套戥者；套汇者 (F3R!n  
arbitrary amount 临时款项 CGb4C(%-7  
arrangement 措施；安排；协定 c/j+aj0.v  
arrears 欠款 Eg}U.ss^  
arrears of pay 欠付薪酬 @w(|d<5l:L  
arrears of revenue 逾期未收税款；逾期未收的帐项 1*6xFn  
articles of association 组织章程；组织细则；组织章程细则 9&6P,ts%Q  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 wZJbI[r  
ascertainment of profit 确定利润 YRv96|c,  
"Asia Clear" “亚洲结算系统” W|E %  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 'mm>
E  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 #_K<-m%9  
Asian Development Fund [ADF] 亚洲发展基金 K3WaBcm  
Asian dollar bond 亚洲美元债券 [}l 90
lP  
Asian dollar market 亚洲美元市场 JvP>[vb  
Asian dollar rate 亚洲美元利率 <R~;|&o,$  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 #W.vX=/*  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 paMK]-  
asked price 沽盘；喊价；索价；卖方报价 rz`"$g+#  
assessable income 应评税入息 <5#2^
(  
assessable loss 应评税亏损 zMO#CZ t  
assessable profit 应评税利润 [~G1Rz\h  
assessable value 应评税值 =&Tuh}  
assessed profit 估定利润 0ZLLbEfnPB  
assessed value 经评估价值 8GjETq%}  
assessment 评税；评定；估价；评税单 u]`0QxvZ  
assessment number 评税编号；估价编号 yh|+Usa  
assessment of additional tax 补加税评税 9:=:P>  
assessment of performance 业绩评估；实绩评价 je3Qq1  
Assessor 评税主任 tJ8:S@E3,  
asset price bubbles 资产价格泡沫 $b7@S`5  
asset-backed securities 具资产保证的证券 })?-)fFD  
assets accretion 资产增值 f#7=N
{wm  
assets and liabilities 资产与负债 S,avvY.U
\  
assets betterment statement 资产递增表；资产改进表 GDiyFTr  
assets lending 实物放款；有抵押贷款 ,Jn` qvmi  
assets of the company passing on the death 死者去世时转移的公司资产 4M6[5RAW{  
assets pledged as security for liabilities 用作负债抵押的资产 w-NTw2x,&  
assets portfolio 资产投资组合 F~7TE91C  
assets price 资产价格 5DkEJk7a  
assets quality 资产质素 "3a}~J<g  
assets realization 资产变现 ?| 6sTu!  
assets refinancing arrangement 资产再集资安排 -okq=9  
assets securitization 资产证券化 F!4V!VWA}  
assets situated outside Hong Kong 在香港以外地方的资产 (#)XRm{t  
assets stripping 削减资产；拆卖资产 Y7I\<JG<  
assets value 资产值 0V^I.S/q  
assignee 承让人 t
TubW=H  
assignment 转让；转让书；转让契 CBpwtI>p  
assignment of interest 权益转让 iE_[]Vgc  
assignment of letters patent and trade mark 专利证书及商标转让 
ma<uXq  
assignment of property 物业转让；物业转让书 6R$Yh0%  
assignment right 转让权 o-AF_N  
assignor 转让人 ;+#Nb/
M  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 7`^Y*:(  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $"MVr5q6  
associate member 附属会员 -XK;B--c  
associated body corporate 相联法人团体 3u+i  
associated company 相联公司；联属公司 EAxdF u  
associated corporation 相联法团 WB<MU:.Vc  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] gf9U<J#&C  
公认会计师公会〔英国〕 ty4R2LnC  
Association of Futures Exchange Brokers 香港期货经纪协会 ro3%VA=V  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -xN/H,xok  
association of underwriters 承保人组织 L 8;H_:~_'  
assumption of control 接管 5~im.XfiVx  
assurance 担保；保险；转易；转易书 0 VG;z#{J  
assurance of interest 权益的转易 @0NWc c+  
at 19XX price 按一九ＸＸ年价格计算 nII#uI/!q  
at a discount 按赔价计算；按贴水价格计算；打折扣 ]w$cqUhM  
at a premium 按溢价计算；按升水价格计算 \d]Y#j<  
at call 通知付款；按通知 2m*/$GZ  
at constant market price 按固定市价计算 * {~`Lw)y  
at constant price 按固定价格计算 +9pock  
at cost 按成本计算 [?qzMFb  
at current market price 按当时市价计算；按现时市价计算 [kckE-y  
at current price 按当时价格计算；按现时价格计算 vifw
FPe  
at factor cost 按要素成本计算；按生产要素成本计算 X?&{< vz  
at money-of-the-day price 按付款当日价格计算 _6`GHx   
at or better 按指定或较佳价位〔买卖指令〕 MA}}w&  
at par 按面值计算；平价 >LN*3&W  
at sight 见票即付 PBFpV8P,  
at the close 按收市盘 s1#A0%gx  
at the opening 按开市盘 6X?:mn'%QF  
attestation 见证；见证条款 ![fNlG!r  
at-the-money option 平价期权 #Ak|p#7 ^  
attorney 受权人；受托代表人 1wdc4>  
attornment 新拥有人承认书 ~Eb:AC5  
attributable profit 可归属利润 v<<ATs%w  
attributable share value 可归属股份价值 _g( aO70Zu  
Auckland Stock Exchange 奥克兰证券交易所 FZZO-,xa  
auction 拍卖 ~3Zz.!F  
auctioneer 拍卖商 nD]M
gT  
audit 审计；核数 y65lbl%Zn  
Audit Commission 审计署 h+&iWb3;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ;cPPx`0$9  
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〕 Y|J=72!]  
audit review 帐目审查 V8&'dhuG  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Qb55q`'z  
audited account 审计帐目；经审计的帐目 ~{-Ka>A  
audited annual account 经审计的周年帐目 . &`Y
lK  
audited balance sheet 经审计的资产负债表 >}2 ,2  
auditor 核数师；核数主任；审计师 /lPnf7  
auditor's certificate 核数师证明书；审计师证明书 o2hZ=+w>  
auditor's report 核数师报告；审计师报告 7'Hh^0<
 
Aussie bond 澳元债券 #b:YY^{g_  
austerity budget 紧缩预算 ~Z*7:bPN!^  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 u2`j\ Vu  
Australia All Ordinaries Index 澳洲所有普通股票指数 x*=m'IM[  
Australian Dollar [AUD] 澳元 @uN+]e+3  
Australian Options Market 澳大利亚期权市场 C]l)Pz$  
Australian Securities Commission 澳洲证券事务监察委员会 |!7leL  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =1(7T.t  
Australian Stock Exchange 澳大利亚证券交易所 ) j&khHD  
Austrian Schilling [ATS] 奥地利先令 `L[q`r7  
authentication 认证；鉴证 v^F00@2I  
authority to purchase 委托购买证；委购书 )R?uzX^qf  
authorization 认可；核准；授权；授权书 s,!vBSn8  
authorization by direction 指示授权 8bs'Ek{'o  
authorization by instruction 指令授权 kumo%TXB&  
authorization by warrant 令状授权 RP[`\  
authorization of unit trust 单位信托的认可 Ex|Z@~T12  
authorized agent 指定代理人 1^V.L+0s]  
authorized capital 法定资本 B
gzq  
authorized clerk 出市员 [Ob'E!;<  
authorized dealer 认可交易商 V"2 G
  
authorized financial institution 认可财务机构 "L1LL iS  
authorized fund 认可基金 ?TIi0;h  
authorized fund house 获授权的基金公司；认可基金公司 72J=_d>+  
authorized institution 认可机构 K :+q9;g  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Bt5 P][<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 WPlf8* -fQ  
authorized insurer 获授权保险人；获认可承保人 /vi Ic %=  
authorized investment 特准投资项目 ~Cw7.NA{3  
authorized person 获授权人 A{k1MA<F6  
authorized representative 获授权代表 < 3*q) VT  
authorized share capital 法定股本 S')
DAx  
automated quotation system 自动报价系统 hA1B C3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Z]bG"K3l  
自动交易系统〔香港期货交易所有限公司〕 {<gX~./]c  
automatic adjustment mechanism 自动调整机制 e{Vn{.i,5  
automatic adjustment system 自动调整系统 ,F`1VpTd8  
Automatic Clearing House 自动票据交换所 Soe2Gq  
automatic exchange rates accumulation system 自动化汇率累集系统 >.9V`m|  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 &V
SZ  
automatic teller machine [ATM] 自动柜员机 Kb;Pd!Q  
autopay 自动转帐 `d4xX@  
available assets 可用资产 x _d   
available fiscal reserve 现存财政储备 gd#?rc*f<3  
available profit 可用利润 M8\/[R\  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 v@8SMOe%  
average 平均；平均数；海损 a}|<*!4zUQ  
average basic salary 平均基本薪金 9IrCu?n9b  
average consumer expenditure 平均消费开支；一般消费开支 Mqk|H~l5c  
average cost 平均成本 9 BU#THDm  
average cost of land production 增辟土地平均成本 Eyk:pnKJb  
average daily turnover 平均每日成交额 eY^zs0  
average daily wage rate 平均每日工资率 -%P}LaC<  
average expenditure pattern 平均开支模式 h8Oj E$ H  
average growth rate 平均增长率 J(maJuY  
average net fixed assets 固定资产平均净值
y;4g>ma0  
average of relatives 相对价格平均数 3 Fy CD4#  
average price 平均价格 HINk&)FC  
average propensity to consume 平均消费倾向；一般消费倾向 ]q[(z  
average propensity to save 平均储蓄倾向；一般储蓄倾向 gW4fwE^  
average rate 平均率 nhC8Tq[m  
average revenue 平均收入；平均收益 f<nK;  
average stock 平均库存；平均存货 E4Ez)IaKyi  
average yearly rent 平均年租 |;t{L^  
avoidance of double taxation 避免双重课税 PNo:vRtsq  
avoidance of tax 避税

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