一些有用的会计术语(也不知道发的地方对不对)A

A: K6sXw[VC[  
A share Ａ股；甲类股份 2;0eW&e   
abatement of tax 减税；减扣免税额 N$
x&k$w R  
ABN AMRO Bank N.V. 荷兰银行 kw E2V+2  
above-the-line expenditure 线上项目支出；经常预算支出 Ih>s2
nL  
above-the-line receipt 线上项目收入；经常预算收入 tym:C7v%~  
ABSA Asia Limited 南非联合亚洲有限公司 5n{d jP  
absolute change 绝对数值变更 3bYjW=_hA  
absolute expenditure 实际开支 Z&U:KrFH  
absolute guideline figure 绝对准则数字 M&/%qF15  
absolute interest 绝对权益 ?{e}ouKYX1  
absolute order of discharge 绝对破产解除令 5OzEY7K)  
absolute profit margin 绝对利润幅度 *@H\J e`  
absolute value 实值；绝对值 gKQV99  
absolutely vested interest 绝对既得权益 W"GW[~ h  
absorbed cost 已吸收成本；已分摊成本 I]E 3&gnC  
absorption 吸收；分摊；合并 Qd{8.lB~LQ  
absorption rate 吸收率；摊配率；分摊率 -J8Hsqf@  
ACB Finance Limited 亚洲商业财务有限公司 {
/H<_  
acceptable form of reciprocity 合理的互惠条件 CS~_>bn  
acceptable rate 适当利率；适当汇率 ]Yw$A  
acceptance agreement 承兑协议 ts9wSx~[+  
acceptance for honour 参加承兑 +vaA P=  
acceptor 承兑人；接受人；受票人 Ikw@B)0}  
acceptor for honour 参加承兑人 G!;PV^6x  
accident insurance 意外保险 S_/S2(V"  
Accident Insurance Association of Hong Kong 香港意外保险公会 
7eAV2.  
accident insurance scheme 意外保险计划 se`Eez}  
accident year basis 意外年度基准 sRA2O/yKCE  
accommodation 通融；贷款 U3Z=X TB  
accommodation bill 通融票据；空头票据 N9-7YQ`D  
accommodation party 汇票代发人 m|F1_Ggz  
account balance 帐户余额；帐户结余 U||GeEd  
account book 帐簿 `;J`O02  
account collected in advance 预收款项 c!/+0[  
account current book 往来帐簿 X6r0+D5AvB  
account of after-acquired property 事后取得的财产报告 !ltq@8#_|  
account of defaulter 拖欠帐目 
zQG{j\  
account payable 应付帐款 zX4RqI  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 N+@ Ff3M  
account receivable 应收帐款 6-fv<Pn  
account receivable report 应收帐款报表 w.a9}GC  
account statement 结单；帐单；会计财务报表 ,(pp+hNq  
account title 帐户名称；会计科目 3h d30o  
accountant's report 会计师报告 `Y5LAt:  
Accountant's Report Rules 会计师报告规则 -(]CFnD_N  
accounting and auditing procedure 会计与审计程序；会计与核数程序 YrB-n  
Accounting Arrangements 《会计安排》 ^9:`D@Z+  
accounting basis 会计基础 V5z2.} 'o-  
accounting by Official Receiver 破产管理署署长呈交的帐目 eqsmv[  
Accounting Circular 《会计通告》 j~G(7t  
accounting class 会计类别 }#7rg_O]>  
accounting date 记帐日期；会计结算日期 yV )fJ_  
accounting for money 款项核算 .Zv~a&GE  
Accounting Officer 会计主任 nqm=snh  
accounting period 会计报告期；会计期 Z|%h-~  
accounting policy 会计政策；会计方针 _X~O6e-!  
accounting practice 会计惯例 #-<Go
'yF
 
accounting principle 会计准则 4&sf{tI  
accounting record 会计记录 ?'z/S5&j  
accounting report 会计报告 ^2nrA pF  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %,_ZVgh0  
Accounting Society of China 中国会计学会 ^`'\eEa  
accounting statement 会计报表  ;Pt8\X  
accounting system 会计制度；会计系统 5P%#5Yr2  
accounting transaction 会计事项；帐务交易 d#a/J.Z$A  
accounting treatment 会计处理 ~x\uZ^:  
accounting year 会计年度 rR-[CT  
accretion 增值；添加 Q(nTL WW  
accrual 应计项目；应累算数目 q.`<q  
accrual basis 应计制；权责发生制 $Gv@lZ@=  
accrual basis accounting 应计制会计；权责发生制会计 >kK@tJn  
accrue 应累算；应计 ZBK0`7#&EH  
accrued benefit 应累算利益 |HD>m'e  
accrued charges 应计费用 i7XY3yhC  
accrued cumulative preference share dividend 应累算的累积优先股股息 {pIh/0  
accrued expenses 应累算费用 $t.oGd@N  
accrued interest payable 应付利息；应计未付利息 c '
wRGMP  
accrued interest receivable 应收利息；应计未收利息 
jez0 A  
accrued right 累算权益 H.ksI;,  
accruing profit 应累算的利润 ,3Q~X$f  
accumulated fiscal reserve 累积财政储备 w;`Jj-  
accumulated profit 累积利润；滚存溢利 6dR+qJa6i  
accumulated reserve 累积储备 >5Yn`Fc5  
accumulation of surplus income 累积收益盈余 k`8O/J  
acquired assets 既得资产 t4_
y
p_  
acquisition 收购；购置；取得 <@KIDZYC  
acquisition cost 购置成本 <&l$xn  
acquisition expenses 购置费用 MmN{f~Kq9  
acquisition of 100% interest 收购全部股权 XNWtX-[^@  
acquisition of control 取得控制权 e^>>"tr  
acquisition of fixed assets 购置固定资产 ~3?-l/$  
acquisition of shell “买壳” V%r`v%ktF  
acquisition price 收购价 !q\=e@j-i  
act of God 天灾 S F*C'  
acting partner 执事合伙人 <v|"eq}  
active market 买卖活跃的市场；交投畅旺的市场；旺市 4k<o  
active partner 积极参与的合伙人 @)6b  
active trading 交投活跃 ^EX"fRwNi  
actual circulation 实际流通 @"MYq#2c$  
actual cost 实际成本 M/=36{,w-  
actual expenditure 实际开支；实际支出 ,r
w4Lo  
actual income 实际入息；实际收入；实际收益 k8+J7(_c  
actual market 现货市场 hhy+bA}  
actual price 现货价；实际价格 id1cZig  
actual profit 实际利润 z/1
$G"  
actual quotation 实盘；实际价位；实际报价 =#Sw.N  
actual year basis 按实际年度计算 at
_*Zh(  
actuals 实货 MONX&$  
actuarial investigation 精算调查 ]u|v7}I4  
actuarial principle 精算原则 n9+33^ PT  
actuarial report 精算师报告 E{u6<B*  
Actuarial Society of Hong Kong 香港精算学会 z}!g2
d  
actuarial valuation 精算师估值 pD%(Y^h?  
actuary 精算师 B-rE8\  
ad referendum agreement 暂定协议；有待覆核的协定 b?i+nhqI  
ad valorem duty 从价税；按值征税 GpeW<% \P  
ad valorem duty system 从价税制 hTX[W%K  
ad valorem fee 从价费 Bdt6 w(`^  
ad valorem tariff 从价关税 ls^Z"9P  
additional allowance 额外免税额 = UH3.  
additional amount for unexpired risk 未过期风险的额外款额 <#C,66k  
additional assessable profit 补加应评税利润 ][$I~nRf  
additional assessment 补加评税 9E2iZ
t]  
additional commitment 额外承担 RVatGa0  
additional commitment vote 额外承担拨款 3}fOb  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3Tl<ST\  
additional dependent parent allowance 供养父母额外免税额 \9VF)Y.ke  
additional provision 额外拨款 u[b
|QR=5  
additional stamp duty 附加印花税 p@^G)x  
additional tax 补加税罚款；补加税款 \sAaVdZJH(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 wsWFD xR  
adjudged bankrupt 被裁定破产 lI=<lmM0|/  
adjudicated bankrupt 裁定破产人 (SBhU:^h  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 oZvG Kf
 
adjudication of bankruptcy 裁定破产；宣告破产 4`5yrCd  
adjudication of insolvency 裁定无力偿还债务 &>-j4,M  
adjusted actual 经调整的实数；调整后的实数
QM0B6F  
adjusted current assets 经调整的流动资产；调整后的流动资产 |:1{B1sqA  
adjusted figure 经调整的数字；调整后的数额 .xsfq*3e5  
adjusted liabilities 经调整的负债；调整后的负债 N;g@lyo  
adjusted loss 经调整的亏损；调整后的亏损 ^<CVQ8R7  
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 `pfIgryns  
adjusted profit 经调整的利润；调整后的利润 *U[y
eE]
.  
adjusted surplus 经调整的盈余额；调整后的盈余额 }mj9$=B4  
adjusted value 经调整的价值；调整后的价值 '>"{yi-  
adjustment 调整；修订；理算〔保险〕 ]u|fLK.|  
adjustment centre 调剂中心 b5NVQ8Mq  
adjustment lag 调整过程的时间差距；调整时差 }<04\t?  
adjustment mechanism 调整机制 'I]XX==_  
adjustment of loss 亏损调整 )!"fUz$  
adjustment process 调整过程；调整程序 WTfjn|a  
adjustment range 调整幅度 m\`>N_4*9  
administered exchange rate 受管制汇率 f jx`|MJ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 nqyD>>  
administration expenses 行政费用  'o-4'  
administration fee 手续费；行政费 pZnp!!G  
administration in bankruptcy 破产管理 .G O0xn
m  
administration order 遗产管理令 a `R%\@1  
administrator 管理人；遗产管理人 MUrPr  
administrator of the estate 遗产管理人 w>%@Ug["  
admission of debt 债项承认书 wh8';LZ>R  
admission of proof 接纳债权证明 Y %"Ji[  
advance 放贷款项；垫付款项；预支款项；预付款项 j7~FR{:j  
advance account 暂支帐目；预付款帐户 *jlIV$r_  
advance compensation 预付补偿金 U] LDi8  
advance from shareholder 股东垫款 5'} V`?S  
advance pending reimbursement 预支以待日后付还 ^e.-Ji  
advanced economy 先进经济体系 pE5v~~9Ikv  
advancement 预付；预付财产 HuevDy4  
advances warrant 垫款令 `L'g<VK;  
advancing 贷出 RxP H[7oZ  
adverse balance 逆差  /|0-O''  
adverse exchange 逆汇 BX >L7n  
advertisement addressed to shareholders 在报章刊登的致股东通告 sey,J5?  
advice for collection 托收通知书 %k!CjW3  
advice of drawing 提款通知书；汇票通知书 a`!Jq'  
advice of payment 付款通知 = s&Rk~2b/  
Advisory Committee [Securities and Futures Commission] xa~]t<2  
谘询委员会〔证券及期货事务监察委员会〕 +hyOc|5  
Advisory Committee on Diversification 经济多元化谘询委员会 mJSfn"b}K  
affidavit 誓章；遗产申报誓章 c#n 2
!  
affidavit of no receipt 述明无收款的誓章 }s~c(sL?;  
affiliate 联号；联营公司；附属公司 %fj5;}E.  
affiliated company 附属公司；联号；联营公司 6cH8Jr _  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 T`&zQQ6F'  
affordability 负担能力 rW{!8FhI  
African Development Bank [AfDB] 非洲开发银行 C~ 1]  
after-acquired property 事后取得的财产 1R2IlUlzFr  
after-hours dealing 市后交易  &9yZfp  
after-tax profit 税后盈利；税后利润；税后溢利 Met]|&  
agency agreement 代理协议 F$7!j$ Z  
agency expenses 代理机构的开支 VfoWPyWD#  
agency fee 代理费 3^sbbm.8  
Agency Law 《代理法》 0,%{
r.\S  
agent 代理人；承销人 KF.{
r  
agent of company 公司代理人 .xRdKt!p  
agent's fee 代理人费；经纪费 y\?ey
'o  
aggregate 总计；总数；总体数字 f"ezmZI  
aggregate amount 总款额；总额 r_T)|||v  
aggregate assets and liabilities 总体资产与负债 R/vHq36d  
aggregate at constant price 按固定价格计算的总体数字 EW `hL~{  
aggregate demand 总需求 6Tl6A>%s  
aggregate gross position 总持仓量 GKBoSSnV&  
aggregate limit 总限额 lzEynMO+  
aggregate of salaries tax 合计薪俸税 qe0D[L  
aggregate performance 总体表现；总体业绩 M8/a laoT  
aggregate supply 总体供应 `/8@Fj  
aggregate surplus 总盈余 u^Q`xd1  
aggregate total 整体总额 2JfSi2T  
aggregate value 总值；合计价值 n7Ao.b%uk-  
aggregated basis 合计基准 7L!JP:v  
aggregated net chargeable income 合计应课税入息实额 9d5$cV  
aggregation 合并计算；合计；总和 I|@+O#  
aggregation of incomes of husband and wife 夫妇入息合并计算 kaBjA*  
aggregation of property 财产的总和 S_ATsG*(  
agio 差价；贴水 4 PK}lc  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 n!jmxl$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment (S[z  
《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》 d][ Wm  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment oZ'a}kF  
《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》 H[=\_X1o(  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (80m'.X  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 s0SzO,Vi  
agreement for a settlement 授产协议 /"{d2  
agreement for assignment 转让协议 rAenxZ,tF  
agreement for sale 售卖协议；买卖协议 mWp>E`l  
agreement for sale and purchase 买卖协议 86ao{l6lC  
agreement for the payment of interest 支付利息协议 .U1wVIM  
agreement for the repayment of money 还款协议 P'W} ]mCD  
agreement of reinsurance 再保险协议 g)X3:=['  
Agricultural Bank of China 中国农业银行 /fI}QY1  
air passenger departure tax 飞机乘客离境税 8Y($ F2  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 eADCT  
airport tax 机场税 8w0~2-v.?V  
alcohol duty 酒精税 LPvp (1  
alienation 让与；让渡；转让 EZUaYp~M  
alimony 生活费；赡养费 fQ<sq0'e\  
All Ordinaries Index [AOI] 所有普通股指数 ai!u+L  
all risks 全险；综合险 v3-/ [-XB:  
All Sales Record for Stock Market 《股票市场成交报告》 '/d
51  
Allied Capital Resources Limited 新联财务有限公司 pj>R9zpn_  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 qmrT dG  
allocation letter 拨款信件 WTSh#L  
allocation of fund 分配款项；预留款项 yaUtDC.|  
allocation of profit 利润分配；溢利分配 1NZ"\9=U  
allocation warrant 拨款令 F y+NJSG  
allotment 分配；配股 z0 "DbZ;d  
allotment notice 股份配售通知；配股通知 >*-%:ub  
allotment of shares 股份分配 8!
_jZf8  
allowable 可获宽免；免税的 gQnr.  
allowable business loss 可扣除的营业亏损 3jx%]S^z|  
allowable expenses 可扣税的支出 pKSCC"i&j  
allowance 免税额；津贴；备抵；准备金 u?^V4 +V  
allowance for debts 债项的免税额 oRV}Nz7hr  
allowance for depreciation by wear and tear 耗损折旧免税额 ({uW-%  
allowance for funeral expenses 殡殓费的免税额 ]Ry9{:  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 NRRJlY S  
allowance for repairs and outgoings 修葺及支出方面的免税额 PgBEe @.  
allowance to debtor 给债务人的津贴 '.A!IGsj  
alteration of capital 资本更改 vX+oZj   
alternate trustee 候补受托人 DX_mrG  
amalgamation 合并 i)i>Ulj*i  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 y{<e4{ !  
ambit of charges 征税范围；收费范围 !<[+u  
amended valuation 经修订的估值 YI0 wr1N  
American Commodities Exchange 美国商品交易所 h]4xS?6O  
American Express Bank Limited 美国运通银行 A7p4M?09  
American Stock Exchange 美国证券交易所 jv)+qmqo!  
amortization 摊销 bvox7V>  
amount due from banks 存放银行同业的款项 74%vNKzc~  
amount due from banks abroad 存放海外银行同业的款项 ~1G^IZ6  
amount due from holding companies 控股公司欠款 "[)G{VzT  
amount due from local banks 存放本港银行同业的款项 egoR])2>  
amount due to banks 银行同业的存款 "{0G,tdA  
amount due to banks abroad 海外银行同业的存款 i ;FKnK  
amount due to holding companies 控股公司存款 THrLX;I  
amount due to local banks 本港银行同业的存款 _"8n&=+  
amount due to outport banks 外埠银行同业的存款 'E|%l!xO  
amount for note issue 发行纸币的款额 E|O&bUMh  
amount of bond 担保契据的款额 :5YIoC  
amount of consideration 代价款额 ]N>ZOV,>  
amount of contribution 供款数额 |$Yk)z3  
amount of indebtedness 负债款额 sI>w#1.m/&  
amount of principal of the loan 贷款本金额 DE(XSzX  
amount of rates chargeable 应征差饷数额 ]*0zir/  
amount of share capital 股本额 MAa9JA8kw)  
amount of sums assured 承保款额 8Pn  
amount of variation 变动幅度 s
o-5%S  
amount of vote 拨款数额 is.t,&H4P]  
amount payable 应付款额 qCs/sW  
amount receivable 应收款额 ghQ B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =G-OIu+H!U  
analysis 分析 .:S/x{~  
ancillary risk 附属风险 fc#9e9R  
annual account 周年帐目；周年帐目报表；年度决算；年结 mGT('iTM4  
annual accounting date 年结日期 U:7h>Z0W  
annual allowance 每年免税额；年积金；年度津贴；年津 9{Hs1MD[  
annual balance 年度余额 Yh<F-WOo2  
annual disposable income 每年可动用收入 )nm+_U  
annual estimates 周年预算 G]lGoa}]`u  
annual fee 年费 Q'<AV1<  
annual general meeting 周年大会 osp~)icun  
annual growth rate 年增率；每年增长率 k+QGvgP[4@  
annual long-term supplement 长期个案每年补助金 Fis!MMh.$  
annual pensionable emolument 可供计算退休金的年薪 n Kkpp-  
annual report 年报 k!c7eP"%8^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u8f\)m  
annual return 周年报表；周年申报表；每年报税表格 \0\O/^W0  
Annual Return Rules 《周年报表规则》 O&Y;/$w  
annual review of consumer prices 每年消费物价回顾 %ZVYgtk;*  
annual roll-forward basis 逐年延展方式 XYcZ;Z9:  
annual salary 年薪 I9?\Jbqg  
annual statement 年度报表；年度决算表 +Mj6.X  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 v({O*OR  
annuitant 年金受益人 @-@Coy 4Tt  
annuity 年金 E$"NOR  
annuity contract 年金合约 @@Ib^sB%  
annuity on human life 人寿年金 ?9 huuJs7  
antecedent debt 先前的债项 AR|4^  
ante-dated cheque 倒填日期支票 91R#/i  
anticipated expenditure 预期开支 h.<f%&)F  
anticipated net profit 预期纯利 d`sZ"8}j  
anticipated revenue 预期收入 vC]X>P5Px  
anti-inflation measure 反通货膨胀措施 *byUqY3(
 
anti-inflationary stance 反通货膨胀立场 i?T-6
{3I  
apparent deficit 表面赤字 Q 3WD!Z8y  
apparent financial solvency 表面偿债能力 cU;Bm}U  
apparent partner 表面合伙人 w2B)$u  
application for personal assessment 个人入息课税申请书 wNa5qp 0  
application of fund 资金应用 =!TUf/O-  
application to release as liquidator and to destruct the books of accounts and documents L>Y+}]~  
申请免除清盘人职务及毁灭帐簿与文件 ?P9aXwc  
appointed actuary 委任精算师 f)sy-o!  
appointed auditor 委任核数师；委任审计师 .; MS78BR  
appointed trustee 委任的受托人 1RAkqw<E  
appointer 委任人 f+e"`80$*C  
apportioned pro rata 按比例分摊 1W|jC  
apportionment 分配；分摊 d1~#@6CIz  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E'6>3n  
apportionment formula 分摊方程式 f3UCELJ  
apportionment of estate duty 遗产税的分摊 KhjC'CU,  
appraisal 估价；评估 `Vvi]>,cg`  
appreciable growth 可观增长 ^G4YvS(  
appreciable impact 显着影响 TQ
R5V\{&%  
appreciable increase 可观增长 CJ<nUIy'z  
appreciation 增值；升值  y|LHnNQ  
appreciation against other currencies 相对其他货币升值 /^=1]+_!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :Xw|v2z%3  
appreciation tax 增值税 -2.7Z`*(  
appropriation 拨款；拨用；拨付 jKUEs75]  
appropriation account 拨款帐目 =~:IiK/#  
Appropriation Bill 拨款法案 n|5
\Q  
appropriation-in-aid system 补助拨款办法 Y3 $jNuV  
approved assets 核准资产 fU6YJs.H^8  
approved basket stock 认可一篮子证券 Tm"H9  
approved budget 核准预算 oidZWy  
approved charitable donation 认可慈善捐款 [F<E0rjwM  
approved charitable institution 认可慈善机构 (]@S<0  
approved currency 核准货币；认可货币 }aWy#Oe  
approved estimates 核准预算 tLzLO#/n  
approved estimates of expenditure 核准开支预算 ]B/>=t"E  
approved overseas insurer 核准海外保险人 _H$Lu4b)N  
approved overseas trust company 核准海外信托公司 hjL;B'IL  
approved pooled investment fund 核准汇集投资基金 ~&Z>fgOTJ  
approved provident fund scheme 认可公积金计划 qT#e -.G  
approved provision 核准拨款 e#[Klh$]EW  
approved redeemable share 核准可赎回股份 s^u Y  
approved regional stock 认可地区性证券
"7cty\  
approved retirement scheme 认可退休金计划 -
XYvjW,|
 
approved subordinated loan 核准附属贷款 D07M!U  
arbitrage 套戥；套汇；套利 h
Q#e;1uD  
arbitrageur 套戥者；套汇者 l>6tEOXt  
arbitrary amount 临时款项 #*h\U]=VS  
arrangement 措施；安排；协定 7. F'1oEf  
arrears 欠款 [CQR  
arrears of pay 欠付薪酬 SaPE 1^}  
arrears of revenue 逾期未收税款；逾期未收的帐项 SVU>q:ab  
articles of association 组织章程；组织细则；组织章程细则 joY7Vk!<o  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 k9k39`t  
ascertainment of profit 确定利润 7uR;S:WX  
"Asia Clear" “亚洲结算系统” Yjoe|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 <Km9Mq  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4 OPY  
Asian Development Fund [ADF] 亚洲发展基金 *'((_NZ>  
Asian dollar bond 亚洲美元债券 mCO1,?  
Asian dollar market 亚洲美元市场 ox-m)z `7  
Asian dollar rate 亚洲美元利率 P~ObxY|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 aUw-P{zp%  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 "L3mW=!*  
asked price 沽盘；喊价；索价；卖方报价 LS~at.3zX  
assessable income 应评税入息 Ph3;;,v '  
assessable loss 应评税亏损 53t_#Yte  
assessable profit 应评税利润 ,`t+X=#  
assessable value 应评税值 [c{\el9H  
assessed profit 估定利润 FL{Uz+Q  
assessed value 经评估价值 a_Y<daRO  
assessment 评税；评定；估价；评税单 x2!R&q8U>  
assessment number 评税编号；估价编号 K P]ar.  
assessment of additional tax 补加税评税 hYoUZ'4  
assessment of performance 业绩评估；实绩评价 jOGdq;|  
Assessor 评税主任 <-I69`  
asset price bubbles 资产价格泡沫 --$* q"  
asset-backed securities 具资产保证的证券 %bnXZA2Sx  
assets accretion 资产增值
svpQ.Q  
assets and liabilities 资产与负债 H<d~AurX)J  
assets betterment statement 资产递增表；资产改进表 7d;|?R-8D  
assets lending 实物放款；有抵押贷款 HzTmNm)  
assets of the company passing on the death 死者去世时转移的公司资产 ,AnD%#o  
assets pledged as security for liabilities 用作负债抵押的资产 w/|&N>ZOx  
assets portfolio 资产投资组合 K6DN>0sY  
assets price 资产价格 5Zq hyv=  
assets quality 资产质素  l<6GZ  
assets realization 资产变现 >.meecE?Q  
assets refinancing arrangement 资产再集资安排 fZiAl7b!  
assets securitization 资产证券化 J?O0ixU  
assets situated outside Hong Kong 在香港以外地方的资产 01r%K@ xX\  
assets stripping 削减资产；拆卖资产 ~i|6F~%3  
assets value 资产值 W3le)&  
assignee 承让人 Znb={hh  
assignment 转让；转让书；转让契 C]

!2  
assignment of interest 权益转让 9q'&tU'a=c  
assignment of letters patent and trade mark 专利证书及商标转让 v#,queGi  
assignment of property 物业转让；物业转让书 k8D_  
assignment right 转让权 (d_z\U7l  
assignor 转让人 /l$enexSt  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 rUI?{CV  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /3,/j)`a  
associate member 附属会员 UGAV"0  
associated body corporate 相联法人团体 t6"%u3W8M  
associated company 相联公司；联属公司 C:B7%<  
associated corporation 相联法团 KlT:&1SB9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] `nF SJlr&  
公认会计师公会〔英国〕 7ws<' d7/  
Association of Futures Exchange Brokers 香港期货经纪协会 a{`hAI${  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~HmH#"VP  
association of underwriters 承保人组织 2>o[  
assumption of control 接管 *2h%dT:,%  
assurance 担保；保险；转易；转易书 G4(R/<J,BQ  
assurance of interest 权益的转易 ?Bf>G]zx  
at 19XX price 按一九ＸＸ年价格计算 Yc[umn^K  
at a discount 按赔价计算；按贴水价格计算；打折扣 `w!XO$"]Z  
at a premium 按溢价计算；按升水价格计算 AR[m+E  
at call 通知付款；按通知 u`'"=Y_E  
at constant market price 按固定市价计算 E0ED[d,  
at constant price 按固定价格计算 ^8 VW$}  
at cost 按成本计算 WE\TUENac(  
at current market price 按当时市价计算；按现时市价计算 I[?\Or  
at current price 按当时价格计算；按现时价格计算 nXT`7  
at factor cost 按要素成本计算；按生产要素成本计算 yXU.PSG*  
at money-of-the-day price 按付款当日价格计算 nQc,^A)I  
at or better 按指定或较佳价位〔买卖指令〕 p#$/{;yy  
at par 按面值计算；平价 4Fg2/O_3  
at sight 见票即付 x*1wsA  
at the close 按收市盘 z$Jm1l  
at the opening 按开市盘 P)vD?)Q  
attestation 见证；见证条款 F
Ct<h/  
at-the-money option 平价期权 DP{nvsF  
attorney 受权人；受托代表人 ` @QZK0Ox  
attornment 新拥有人承认书 e?W ,D0h  
attributable profit 可归属利润 M`Q$-#E:  
attributable share value 可归属股份价值 <Z^by;d|z  
Auckland Stock Exchange 奥克兰证券交易所 |0[Buh[_:c  
auction 拍卖 ~$y"Ldrp  
auctioneer 拍卖商 AQ)gj$ m3  
audit 审计；核数 6=f)3!=  
Audit Commission 审计署 `\( ?^]WLa  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] c
O J`^^P  
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〕 d6MWgg  
audit review 帐目审查 q;68tEupR  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 B
<d=;V  
audited account 审计帐目；经审计的帐目 LhL |ETrJ  
audited annual account 经审计的周年帐目 owIpn=8|Q  
audited balance sheet 经审计的资产负债表 _V"0g=&Hc  
auditor 核数师；核数主任；审计师 <&\ng^Z$  
auditor's certificate 核数师证明书；审计师证明书 0q5J)l:  
auditor's report 核数师报告；审计师报告 T<n`i~~  
Aussie bond 澳元债券 xX&B&"]5  
austerity budget 紧缩预算 Jj=qC{]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 y-hTTd"{  
Australia All Ordinaries Index 澳洲所有普通股票指数 AqgY*"A7  
Australian Dollar [AUD] 澳元 >/n];fl>8  
Australian Options Market 澳大利亚期权市场 8"&!3_  
Australian Securities Commission 澳洲证券事务监察委员会 d2
7q,2f!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 nI3p`N8j*  
Australian Stock Exchange 澳大利亚证券交易所 *'?ZG/ (  
Austrian Schilling [ATS] 奥地利先令 'maX  
authentication 认证；鉴证 s,Gl{  
authority to purchase 委托购买证；委购书 ek&~A0k_o  
authorization 认可；核准；授权；授权书 |.@!CqJ  
authorization by direction 指示授权 ZXx1S?u  
authorization by instruction 指令授权 uZld9u  
authorization by warrant 令状授权 %6[,a  
authorization of unit trust 单位信托的认可 'APx  
authorized agent 指定代理人 /#00'(oD  
authorized capital 法定资本 I~6) Gk&  
authorized clerk 出市员 2^B_iyF;  
authorized dealer 认可交易商 lrE"phYk  
authorized financial institution 认可财务机构 TdPd8ig8{  
authorized fund 认可基金 "}3sL#|z  
authorized fund house 获授权的基金公司；认可基金公司 PSJj$bt;<+  
authorized institution 认可机构 ]he~KO[j<  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `Wx| 4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <N)!s&D  
authorized insurer 获授权保险人；获认可承保人  vm! y2  
authorized investment 特准投资项目 JRB6T_U  
authorized person 获授权人 ]$g07 7o  
authorized representative 获授权代表 @ZISv'F  
authorized share capital 法定股本 dq
B,i9--  
automated quotation system 自动报价系统  Gsh9D  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] obvE m[x!Z  
自动交易系统〔香港期货交易所有限公司〕 f7*Qa!!2p]  
automatic adjustment mechanism 自动调整机制 :u7BCV|yr  
automatic adjustment system 自动调整系统 =K:[26  
Automatic Clearing House 自动票据交换所 s",Ea*  
automatic exchange rates accumulation system 自动化汇率累集系统 Fn5BWV  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 z\eQB%aM  
automatic teller machine [ATM] 自动柜员机 ;n't:yQW  
autopay 自动转帐 f9#zV2ke]  
available assets 可用资产 ~lV#- m*  
available fiscal reserve 现存财政储备 yhKH} kR  
available profit 可用利润 uUjjAGZ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 J'2 Yrn  
average 平均；平均数；海损 |YLja87  
average basic salary 平均基本薪金 &MH8
~LSb  
average consumer expenditure 平均消费开支；一般消费开支 O\Huj=  
average cost 平均成本 J=-z~\f56  
average cost of land production 增辟土地平均成本 ;87PP7~  
average daily turnover 平均每日成交额 6'r;6T *  
average daily wage rate 平均每日工资率 {|oWU8.l  
average expenditure pattern 平均开支模式 
'ayb`  
average growth rate 平均增长率 i@9 qp?eb  
average net fixed assets 固定资产平均净值 WD%(RC"Q  
average of relatives 相对价格平均数 &-*l{"7p+%  
average price 平均价格 ]0>  
average propensity to consume 平均消费倾向；一般消费倾向 8)S)!2_h  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ^$'
{:i  
average rate 平均率 ;?{^LiD+F  
average revenue 平均收入；平均收益 +2{ f>KZ  
average stock 平均库存；平均存货 rfonM~3?'  
average yearly rent 平均年租 f:M^q ;  
avoidance of double taxation 避免双重课税 , >WH)+a  
avoidance of tax 避税

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