一些有用的会计术语(也不知道发的地方对不对)A

A: 0UvN ws  
A share Ａ股；甲类股份 /a$RJ6t&3  
abatement of tax 减税；减扣免税额 6uf+,F  
ABN AMRO Bank N.V. 荷兰银行 e&(Di,%:  
above-the-line expenditure 线上项目支出；经常预算支出 jz2W/EE`w  
above-the-line receipt 线上项目收入；经常预算收入 QNH5Cq;Y  
ABSA Asia Limited 南非联合亚洲有限公司 3N,
!y  
absolute change 绝对数值变更 uiIY,F
L$  
absolute expenditure 实际开支 N8| ;X  
absolute guideline figure 绝对准则数字 qE`  
absolute interest 绝对权益 3g]Sp/  
absolute order of discharge 绝对破产解除令 fhAK^@h  
absolute profit margin 绝对利润幅度 L 59q\_|  
absolute value 实值；绝对值 rSVU|O3m;  
absolutely vested interest 绝对既得权益 9+\3E4K  
absorbed cost 已吸收成本；已分摊成本 I2=?H<  
absorption 吸收；分摊；合并 r9@Q="J_)  
absorption rate 吸收率；摊配率；分摊率 GJY7vS^#  
ACB Finance Limited 亚洲商业财务有限公司 zl j%v/9  
acceptable form of reciprocity 合理的互惠条件 it~>)_7*P  
acceptable rate 适当利率；适当汇率 `}^_>  
acceptance agreement 承兑协议 ;$\d^i{N  
acceptance for honour 参加承兑 "$tP>PO{<  
acceptor 承兑人；接受人；受票人 L;0ZB=3n  
acceptor for honour 参加承兑人 xhIC["z5  
accident insurance 意外保险 FXPw5  
Accident Insurance Association of Hong Kong 香港意外保险公会 $b/oiy!=|3  
accident insurance scheme 意外保险计划 DM%4V|F"  
accident year basis 意外年度基准 PZRm.vC)k  
accommodation 通融；贷款 %<q l  
accommodation bill 通融票据；空头票据 gekW&tRie  
accommodation party 汇票代发人 <5Jp2x#  
account balance 帐户余额；帐户结余 0'm4 )\  
account book 帐簿  ajayj|h  
account collected in advance 预收款项 ttPa[h{!  
account current book 往来帐簿 ~'e/lX9g-  
account of after-acquired property 事后取得的财产报告 }F1|& A  
account of defaulter 拖欠帐目 J:,>/')n  
account payable 应付帐款 E{*~>#+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 <[2]p\rj  
account receivable 应收帐款 eM*@zo<-  
account receivable report 应收帐款报表 j|&?BBa9  
account statement 结单；帐单；会计财务报表 m1X0stFRs"  
account title 帐户名称；会计科目 H1'`* }V  
accountant's report 会计师报告 ~bCn%r2  
Accountant's Report Rules 会计师报告规则 $g55wGF  
accounting and auditing procedure 会计与审计程序；会计与核数程序 n;0bVVMV  
Accounting Arrangements 《会计安排》 a(Bo.T<2@  
accounting basis 会计基础 Wm nsD!  
accounting by Official Receiver 破产管理署署长呈交的帐目 mB.kV Ve0  
Accounting Circular 《会计通告》 `n]y"rj'  
accounting class 会计类别 88 *K  
accounting date 记帐日期；会计结算日期 *ws!8-)fH  
accounting for money 款项核算 fo$iV;x`  
Accounting Officer 会计主任 ki#O ^vl  
accounting period 会计报告期；会计期 gg(^:`+  
accounting policy 会计政策；会计方针 *
BYSfcX6  
accounting practice 会计惯例 /s>ZT8vaAs  
accounting principle 会计准则 sY=fS2b#)  
accounting record 会计记录 _'k?9eN`  
accounting report 会计报告 =~% B}T  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7Cz
ZHkTg  
Accounting Society of China 中国会计学会 h5G>FPM-=  
accounting statement 会计报表 SxYX`NQ  
accounting system 会计制度；会计系统 ?]081l7cd  
accounting transaction 会计事项；帐务交易 CE>RAerY  
accounting treatment 会计处理 sT9P  
accounting year 会计年度 !6ZkLE[XJ<  
accretion 增值；添加 3VbQDPG  
accrual 应计项目；应累算数目 ip4:px-  
accrual basis 应计制；权责发生制 +pJ;}+  
accrual basis accounting 应计制会计；权责发生制会计 9~DoF]TM  
accrue 应累算；应计 _gK@),de  
accrued benefit 应累算利益 w8*+l0  
accrued charges 应计费用 1%|+yu1  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^{["]!f#  
accrued expenses 应累算费用 B&_62`  
accrued interest payable 应付利息；应计未付利息 `?PZvGi  
accrued interest receivable 应收利息；应计未收利息 $WvI%r  
accrued right 累算权益 '}*5ee](S  
accruing profit 应累算的利润 rp.S4;=Q9  
accumulated fiscal reserve 累积财政储备 |lIkmW{  
accumulated profit 累积利润；滚存溢利 ,8g~,tMr+  
accumulated reserve 累积储备 XB-pOt
Vm  
accumulation of surplus income 累积收益盈余 4w^B
&e%  
acquired assets 既得资产 e@s+]a8D-k  
acquisition 收购；购置；取得 6I(y`pJ  
acquisition cost 购置成本 :cop0;X:Wm  
acquisition expenses 购置费用 pJx88LfR  
acquisition of 100% interest 收购全部股权 \BaN?u)a  
acquisition of control 取得控制权 Re('7m h~  
acquisition of fixed assets 购置固定资产 Xd>4n7nb$`  
acquisition of shell “买壳” lNQt  
acquisition price 收购价 NjVuwIm+  
act of God 天灾 3uCC_Am  
acting partner 执事合伙人 ZGa>^k[:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 -<a
~kVv  
active partner 积极参与的合伙人 YMwMaU)K,  
active trading 交投活跃 eMVfv=&L<3  
actual circulation 实际流通 B3
u5EgZr  
actual cost 实际成本 L$h.VQv+  
actual expenditure 实际开支；实际支出 I+w3It  
actual income 实际入息；实际收入；实际收益 w-R>gdm  
actual market 现货市场 q
[Hxy  
actual price 现货价；实际价格 Nhn5 iN1*  
actual profit 实际利润 ?@l9T)fF  
actual quotation 实盘；实际价位；实际报价 EXg\a#4['  
actual year basis 按实际年度计算 "?V4Tl~uu  
actuals 实货 Qv,|*bf  
actuarial investigation 精算调查 D Y($  
actuarial principle 精算原则 5UR$Pn2a2  
actuarial report 精算师报告 JQ'NFl9<  
Actuarial Society of Hong Kong 香港精算学会 dfGdY"&  
actuarial valuation 精算师估值 umYq56dw  
actuary 精算师 E
kM?Rs  
ad referendum agreement 暂定协议；有待覆核的协定 q(e&{pbM)  
ad valorem duty 从价税；按值征税 ;Aiuy{<  
ad valorem duty system 从价税制 |x2>F   
ad valorem fee 从价费 Mi9
A%ZmP  
ad valorem tariff 从价关税
bV&/)eqv  
additional allowance 额外免税额 a_m P$4T  
additional amount for unexpired risk 未过期风险的额外款额 /s(/6~D|  
additional assessable profit 补加应评税利润 ox] LlRK  
additional assessment 补加评税 |uQJMf[L)  
additional commitment 额外承担 qr$=oCqa  
additional commitment vote 额外承担拨款 s d>&6R^  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 kg7oH.0E  
additional dependent parent allowance 供养父母额外免税额 \&]'GsfF  
additional provision 额外拨款 cUaLv1:HI  
additional stamp duty 附加印花税 R~CQ=KQ.  
additional tax 补加税罚款；补加税款 ?UoA'~=  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1?`,h6d*=  
adjudged bankrupt 被裁定破产 q*TH),)J  
adjudicated bankrupt 裁定破产人 "0+_P{w+  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 @P6K`'.0  
adjudication of bankruptcy 裁定破产；宣告破产 U^?/nRZ  
adjudication of insolvency 裁定无力偿还债务 MZZ4  
adjusted actual 经调整的实数；调整后的实数 Z&@X4X"q  
adjusted current assets 经调整的流动资产；调整后的流动资产 =-~82%  
adjusted figure 经调整的数字；调整后的数额 MFaK=1  
adjusted liabilities 经调整的负债；调整后的负债 ]<A|GY0q1  
adjusted loss 经调整的亏损；调整后的亏损 Z,qo jtw  
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 [ECSJc&i  
adjusted profit 经调整的利润；调整后的利润 @$gvV]
dA  
adjusted surplus 经调整的盈余额；调整后的盈余额 tfvX0J  
adjusted value 经调整的价值；调整后的价值 3/>McZ@OH  
adjustment 调整；修订；理算〔保险〕 U5z^R>k  
adjustment centre 调剂中心 /}-]n81m  
adjustment lag 调整过程的时间差距；调整时差 {7[^L1  
adjustment mechanism 调整机制 Lg[*P8wE  
adjustment of loss 亏损调整 ..3TB=Z#  
adjustment process 调整过程；调整程序 #IA[erf:  
adjustment range 调整幅度 Il%LI  
administered exchange rate 受管制汇率 NwoBM6 #  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ++F #Z(p  
administration expenses 行政费用 EE#4,d`J  
administration fee 手续费；行政费 gfw,S;  
administration in bankruptcy 破产管理 dY68wW>d|  
administration order 遗产管理令 n>)CCf@H  
administrator 管理人；遗产管理人 kdmannM  
administrator of the estate 遗产管理人 v2G_p|+O  
admission of debt 债项承认书 ]T}G-  
admission of proof 接纳债权证明 9}iEEI  
advance 放贷款项；垫付款项；预支款项；预付款项 r5Jy( ~  
advance account 暂支帐目；预付款帐户 bv
5,Yk  
advance compensation 预付补偿金 ;hJTJMA6/6  
advance from shareholder 股东垫款 /$'tO3  
advance pending reimbursement 预支以待日后付还 1Z6<W~,1OM  
advanced economy 先进经济体系 "'p:M,:  
advancement 预付；预付财产 nV,qC.z  
advances warrant 垫款令 |8c3%jve  
advancing 贷出 wo$9$~(  
adverse balance 逆差 }H!c9Y  
adverse exchange 逆汇 4K[E3aA  
advertisement addressed to shareholders 在报章刊登的致股东通告 a[]=*(AZI  
advice for collection 托收通知书 <s2IC_f<+  
advice of drawing 提款通知书；汇票通知书 Bjq1za  
advice of payment 付款通知 O9oYuC:q  
Advisory Committee [Securities and Futures Commission] ?P
,z^  
谘询委员会〔证券及期货事务监察委员会〕 ;RB]aw
E  
Advisory Committee on Diversification 经济多元化谘询委员会 (Ybc~M)z  
affidavit 誓章；遗产申报誓章 iKN~fGR
c  
affidavit of no receipt 述明无收款的誓章 Ovv~
ymj  
affiliate 联号；联营公司；附属公司 }|%dN*',  
affiliated company 附属公司；联号；联营公司 r@f8-!{s2h  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 >y"W(  
affordability 负担能力 q|b#=Af]g  
African Development Bank [AfDB] 非洲开发银行 9TBkVbq
V  
after-acquired property 事后取得的财产 S=~[6;G  
after-hours dealing 市后交易 h^D?G2O  
after-tax profit 税后盈利；税后利润；税后溢利 Mg W0 ).  
agency agreement 代理协议 (BEGt'7  
agency expenses 代理机构的开支 O&V}T#8n  
agency fee 代理费 G`
9Ud  
Agency Law 《代理法》 *?Nrx=O*  
agent 代理人；承销人 MzL^u8  
agent of company 公司代理人 *r@7:a5  
agent's fee 代理人费；经纪费 b4ZZyw  
aggregate 总计；总数；总体数字 QxH%4 )?  
aggregate amount 总款额；总额 R22YKXU  
aggregate assets and liabilities 总体资产与负债 7/a[;`i*!  
aggregate at constant price 按固定价格计算的总体数字 0z #'=XWk  
aggregate demand 总需求 )."_i64  
aggregate gross position 总持仓量 t*m04* }  
aggregate limit 总限额 CeSr~Ikg|  
aggregate of salaries tax 合计薪俸税 ynvU$}w ~'  
aggregate performance 总体表现；总体业绩 !'wh hi  
aggregate supply 总体供应 D)U 9xA)J  
aggregate surplus 总盈余 g&!UaJ[#9  
aggregate total 整体总额 UBzX%:A  
aggregate value 总值；合计价值 Z,)4(#b =  
aggregated basis 合计基准 !?Gt5$f  
aggregated net chargeable income 合计应课税入息实额 D+P(  
aggregation 合并计算；合计；总和 F{0Z  
aggregation of incomes of husband and wife 夫妇入息合并计算 BaZ$pO^  
aggregation of property 财产的总和 'FgBYy/
 
agio 差价；贴水 _t||v  
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》 X0Y1I
}gD  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,Md8A`7x~  
《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》 $wg5q\Rv  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment N4I`6uDgD  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 d00#;R  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment uf]SPG#/D  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 <k!M+}a 9V  
agreement for a settlement 授产协议 #<s6L"Z-  
agreement for assignment 转让协议 2-728  
agreement for sale 售卖协议；买卖协议 ukpbx;O:hc  
agreement for sale and purchase 买卖协议 [Ul"I-K  
agreement for the payment of interest 支付利息协议 HC(Vu  
agreement for the repayment of money 还款协议 C-E~z{  
agreement of reinsurance 再保险协议 )'+" y~  
Agricultural Bank of China 中国农业银行 83K)j"!<X  
air passenger departure tax 飞机乘客离境税 [Gop-Vi/~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^ gM
oW  
airport tax 机场税 #%O|P&rA  
alcohol duty 酒精税 z/!LC;
(  
alienation 让与；让渡；转让 (hNTr(z  
alimony 生活费；赡养费 `qnp   
All Ordinaries Index [AOI] 所有普通股指数 G d~ v _  
all risks 全险；综合险 %c"PMTq(  
All Sales Record for Stock Market 《股票市场成交报告》 7rQwn2XD{  
Allied Capital Resources Limited 新联财务有限公司 Swz{5 J2C  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0b6jGa  
allocation letter 拨款信件 G2qv)7{l2  
allocation of fund 分配款项；预留款项 O42`Z9oK  
allocation of profit 利润分配；溢利分配 ">cLPXX  
allocation warrant 拨款令 H xs'VK*  
allotment 分配；配股 U;`
C%vHff  
allotment notice 股份配售通知；配股通知 J|,Uu^7`  
allotment of shares 股份分配 V[ju7\>$Z  
allowable 可获宽免；免税的 86Hg?!<i.  
allowable business loss 可扣除的营业亏损 E! d?@Xr@  
allowable expenses 可扣税的支出 q\s"B.(G"  
allowance 免税额；津贴；备抵；准备金 2t 6m#  
allowance for debts 债项的免税额 ]8q#@%v}  
allowance for depreciation by wear and tear 耗损折旧免税额 [ )3rc}:1  
allowance for funeral expenses 殡殓费的免税额 */c4b:s  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Lh%z2 5t  
allowance for repairs and outgoings 修葺及支出方面的免税额 v+Eub;m   
allowance to debtor 给债务人的津贴 @~k4,dJ  
alteration of capital 资本更改 ]l4\Tdz  
alternate trustee 候补受托人 9$[6\jMh  
amalgamation 合并 Ipro6 I
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j5m KJC  
ambit of charges 征税范围；收费范围 !q\MXS($#u  
amended valuation 经修订的估值 "Vh3hnS~  
American Commodities Exchange 美国商品交易所 \]C_ul'  
American Express Bank Limited 美国运通银行 "uCO?hv0  
American Stock Exchange 美国证券交易所 -yOwX2Wv5;  
amortization 摊销 b S-o86u  
amount due from banks 存放银行同业的款项 bGw56s'R5~  
amount due from banks abroad 存放海外银行同业的款项 `_aX>fw  
amount due from holding companies 控股公司欠款  _
U.|$pU  
amount due from local banks 存放本港银行同业的款项 G0#<SJ,)  
amount due to banks 银行同业的存款 S
U,G0.  
amount due to banks abroad 海外银行同业的存款 (P!r^87  
amount due to holding companies 控股公司存款 JfD-CoQS'  
amount due to local banks 本港银行同业的存款 fg$#ZCi  
amount due to outport banks 外埠银行同业的存款 fi%)5
20  
amount for note issue 发行纸币的款额 &1/OwTI4J  
amount of bond 担保契据的款额 WC0z'N({W  
amount of consideration 代价款额 `%QXaKO-  
amount of contribution 供款数额 M~%P1@%  
amount of indebtedness 负债款额 m`i_O0T  
amount of principal of the loan 贷款本金额 &~mJ ).*  
amount of rates chargeable 应征差饷数额 '8J!(+  
amount of share capital 股本额 YRg"{[+#]k  
amount of sums assured 承保款额 <OY (y#x  
amount of variation 变动幅度 yFoPCA86y  
amount of vote 拨款数额 $%B
I8_  
amount payable 应付款额 <W] RyEg`  
amount receivable 应收款额 o|:c{pwq  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 nTsKJX%\  
analysis 分析 Pi+p
QFz5  
ancillary risk 附属风险 "C0?s7Y  
annual account 周年帐目；周年帐目报表；年度决算；年结 wZ4w`|'  
annual accounting date 年结日期 WwsH7X)  
annual allowance 每年免税额；年积金；年度津贴；年津 rn^cajO^  
annual balance 年度余额 )]}G
8A  
annual disposable income 每年可动用收入 D:] QBA)C  
annual estimates 周年预算 FKZ'6KM&A  
annual fee 年费 yPrF2@#XZ/  
annual general meeting 周年大会 Sq&r ;  
annual growth rate 年增率；每年增长率 _'8P8T&  
annual long-term supplement 长期个案每年补助金 J':X$>
E|  
annual pensionable emolument 可供计算退休金的年薪 r[?GO"ej5  
annual report 年报 K;z$~;F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _(zZrUHB  
annual return 周年报表；周年申报表；每年报税表格 YMN=1Zuj?  
Annual Return Rules 《周年报表规则》 fj|b;8_}l  
annual review of consumer prices 每年消费物价回顾 |`ya+/ff+  
annual roll-forward basis 逐年延展方式 ?(Se$iTZ  
annual salary 年薪 OZc4 -5  
annual statement 年度报表；年度决算表 za%gD  
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 8)lrQvZ  
annuitant 年金受益人 acrR  
annuity 年金 N5[^W`Qf  
annuity contract 年金合约 cY5w,.Q/!  
annuity on human life 人寿年金 3Ccy %;  
antecedent debt 先前的债项 3CzF@t;5  
ante-dated cheque 倒填日期支票 qk~m\U8r  
anticipated expenditure 预期开支 X=+|(A,BdY  
anticipated net profit 预期纯利 m"@o  
anticipated revenue 预期收入  nU4to  
anti-inflation measure 反通货膨胀措施 h1t~hrq  
anti-inflationary stance 反通货膨胀立场 3k3C\Cw  
apparent deficit 表面赤字 2HUw^ *3  
apparent financial solvency 表面偿债能力 }?\^^v h7  
apparent partner 表面合伙人 7fI2b,~  
application for personal assessment 个人入息课税申请书 7nm'v'\u+V  
application of fund 资金应用 ,,SV@y;  
application to release as liquidator and to destruct the books of accounts and documents i;rcgd  
申请免除清盘人职务及毁灭帐簿与文件 H;R~d%!b  
appointed actuary 委任精算师 mC0_rN^Aj  
appointed auditor 委任核数师；委任审计师 -"NK"nb  
appointed trustee 委任的受托人 #c!rx%8I  
appointer 委任人 Oa2\\I  
apportioned pro rata 按比例分摊 v,C~5J3h)  
apportionment 分配；分摊 zuu<;^/R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :YQI1 q[6  
apportionment formula 分摊方程式 It7R}0Smg  
apportionment of estate duty 遗产税的分摊 | C^.[)  
appraisal 估价；评估 k#bG&BF  
appreciable growth 可观增长 |kH.o=  
appreciable impact 显着影响 0kSM$D_  
appreciable increase 可观增长 QM![tZt%;  
appreciation 增值；升值 |Fz ^(US  
appreciation against other currencies 相对其他货币升值 [^Bjmw[7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ?&'Kw>s@  
appreciation tax 增值税 O\CnKNk,  
appropriation 拨款；拨用；拨付 gu6%$z  
appropriation account 拨款帐目 p}3` "L=  
Appropriation Bill 拨款法案 9: .m]QN  
appropriation-in-aid system 补助拨款办法 ,z<1:
st]<  
approved assets 核准资产 N]eBmv$|  
approved basket stock 认可一篮子证券 55'  
approved budget 核准预算 Y)
@Y$_  
approved charitable donation 认可慈善捐款 EK= y!
>  
approved charitable institution 认可慈善机构 [UXN= 76N  
approved currency 核准货币；认可货币 OP<N!y?[  
approved estimates 核准预算 "u]&~$  
approved estimates of expenditure 核准开支预算 GeDI\-  
approved overseas insurer 核准海外保险人 r;xy/*%Mtj  
approved overseas trust company 核准海外信托公司 &<x.D]FA]  
approved pooled investment fund 核准汇集投资基金 99.F'Gz  
approved provident fund scheme 认可公积金计划 DF_wMv:>^  
approved provision 核准拨款 GGnlkp& E  
approved redeemable share 核准可赎回股份 /o%VjP"<  
approved regional stock 认可地区性证券 pHuR_U5*?  
approved retirement scheme 认可退休金计划 ^B0Qk:%P^N  
approved subordinated loan 核准附属贷款 t7l{^d_L  
arbitrage 套戥；套汇；套利 }
toe'6  
arbitrageur 套戥者；套汇者 m~ 5"q%;  
arbitrary amount 临时款项 cF4,dnI  
arrangement 措施；安排；协定 aZ$5"  
arrears 欠款 Y0.'u{J*  
arrears of pay 欠付薪酬 S2DG=hi`GK  
arrears of revenue 逾期未收税款；逾期未收的帐项 }tw+8YWkz  
articles of association 组织章程；组织细则；组织章程细则 V3#ms0  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~|9VVeE  
ascertainment of profit 确定利润 >{
QO$F#  
"Asia Clear" “亚洲结算系统” aW*k,\:e  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Q?;Tc.O"/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ' Ut4=@)  
Asian Development Fund [ADF] 亚洲发展基金 ) [?xT  
Asian dollar bond 亚洲美元债券 #D/*<:q5  
Asian dollar market 亚洲美元市场 R)BXN~dQ  
Asian dollar rate 亚洲美元利率 e@qH!.g)  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 -$?t+ "/E  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `vMh
rn  
asked price 沽盘；喊价；索价；卖方报价 y+T[="W  
assessable income 应评税入息 9@ YKx0  
assessable loss 应评税亏损 zBlv?JwG  
assessable profit 应评税利润 Cdib{y<ji  
assessable value 应评税值 6F!B*lr  
assessed profit 估定利润 (M"rpG>L  
assessed value 经评估价值 ~5`oNa  
assessment 评税；评定；估价；评税单 5?F5xiW  
assessment number 评税编号；估价编号 t[J=8rhER  
assessment of additional tax 补加税评税 oz>2P.7  
assessment of performance 业绩评估；实绩评价 Q&N#q53  
Assessor 评税主任 $%q=tn'EX  
asset price bubbles 资产价格泡沫 nX 9]dz
 
asset-backed securities 具资产保证的证券 (5 @H  
assets accretion 资产增值 v+"4YIN  
assets and liabilities 资产与负债 w6Nnx5Ay  
assets betterment statement 资产递增表；资产改进表 :^WF%X  
assets lending 实物放款；有抵押贷款 71\53Qr#U  
assets of the company passing on the death 死者去世时转移的公司资产 Jn^b}bk t  
assets pledged as security for liabilities 用作负债抵押的资产 Hc=QSP  
assets portfolio 资产投资组合 &n )MGg1%  
assets price 资产价格 n Syq}Y3  
assets quality 资产质素 {@vnKyf^K  
assets realization 资产变现 ,bXZ<RY$  
assets refinancing arrangement 资产再集资安排 C=V2Y_j  
assets securitization 资产证券化 A $gn{ c  
assets situated outside Hong Kong 在香港以外地方的资产 8'zZVX D<  
assets stripping 削减资产；拆卖资产 y7M{L8{0  
assets value 资产值 z,4mg6gt  
assignee 承让人 '{UKO7  
assignment 转让；转让书；转让契 ] re=8s6  
assignment of interest 权益转让 T"[]'|'  
assignment of letters patent and trade mark 专利证书及商标转让 $GFR7YC 7  
assignment of property 物业转让；物业转让书 fE+zA)KX  
assignment right 转让权 7n6g;8xE  
assignor 转让人 z,G_&5|f%  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 hp)^s7H  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Cl`i|cF\  
associate member 附属会员 _yv#v_Z  
associated body corporate 相联法人团体 c%C6d97q  
associated company 相联公司；联属公司 >i,_qe?V:w  
associated corporation 相联法团 1*9.K'
 
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4_kN';a4Q  
公认会计师公会〔英国〕 tLWw<)t  
Association of Futures Exchange Brokers 香港期货经纪协会 Bj1%}B  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 R ,qQC<  
association of underwriters 承保人组织 WN+i3hC  
assumption of control 接管 |g)C `k  
assurance 担保；保险；转易；转易书  d(o=)!p  
assurance of interest 权益的转易 /7 Tm2Vj8  
at 19XX price 按一九ＸＸ年价格计算 PQkw)D<n]_  
at a discount 按赔价计算；按贴水价格计算；打折扣 ve ysW(z  
at a premium 按溢价计算；按升水价格计算 \jtA8o%n  
at call 通知付款；按通知 0SQr%:zG  
at constant market price 按固定市价计算 >Ua'*  
at constant price 按固定价格计算 ^sD M>OHp  
at cost 按成本计算 -3R:~z^L  
at current market price 按当时市价计算；按现时市价计算 e4YP$}_L  
at current price 按当时价格计算；按现时价格计算 )&c#?wx'w  
at factor cost 按要素成本计算；按生产要素成本计算 :rUMmO-  
at money-of-the-day price 按付款当日价格计算 L"|Bm{Run  
at or better 按指定或较佳价位〔买卖指令〕 )pH
+ibR  
at par 按面值计算；平价 3NtUB;!  
at sight 见票即付 cx$IWQf2  
at the close 按收市盘 Dz: +. @k  
at the opening 按开市盘 M_};J;  
attestation 见证；见证条款 cdt9hH`Cd  
at-the-money option 平价期权 l,7& z  
attorney 受权人；受托代表人 p0bWzIH  
attornment 新拥有人承认书 kun/KY  
attributable profit 可归属利润 x%=CEe?6  
attributable share value 可归属股份价值 FAEF  
Auckland Stock Exchange 奥克兰证券交易所 ]8\I{LR  
auction 拍卖 s2{SbOBis  
auctioneer 拍卖商 N s+g9+<A  
audit 审计；核数 g0t
nt)]  
Audit Commission 审计署 ?`piie9V  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] #y83tNev  
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〕 ,r~+ 9i0N  
audit review 帐目审查 >#|%'Us  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 eo0-aHs  
audited account 审计帐目；经审计的帐目 P9bM+@5e  
audited annual account 经审计的周年帐目 X ha9x,  
audited balance sheet 经审计的资产负债表 I "AjYv4R  
auditor 核数师；核数主任；审计师 ^m w]u"5\  
auditor's certificate 核数师证明书；审计师证明书 x,,y}_YX  
auditor's report 核数师报告；审计师报告 Q?k
*3A  
Aussie bond 澳元债券 {R!yw`#^B  
austerity budget 紧缩预算 ZwS:Te9-  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ma~#E$i&  
Australia All Ordinaries Index 澳洲所有普通股票指数 \b"rf697,  
Australian Dollar [AUD] 澳元 a/j;1xcc<  
Australian Options Market 澳大利亚期权市场 F3}MM dX  
Australian Securities Commission 澳洲证券事务监察委员会 {h?pvH_>  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 &J6
`Q<U!  
Australian Stock Exchange 澳大利亚证券交易所 N&NBn(  
Austrian Schilling [ATS] 奥地利先令 /l*v *tl  
authentication 认证；鉴证 ^HSxE  
authority to purchase 委托购买证；委购书 b# N"}-\^  
authorization 认可；核准；授权；授权书 jmID@37t  
authorization by direction 指示授权 Sf*)Z3f  
authorization by instruction 指令授权 ]nhh|q9r{  
authorization by warrant 令状授权 NUFz'MPv  
authorization of unit trust 单位信托的认可 <?nIO
  
authorized agent 指定代理人 *p}mn
#ru-  
authorized capital 法定资本 
Y<xqws  
authorized clerk 出市员 fwFJe(.  
authorized dealer 认可交易商 _RbfyyaN  
authorized financial institution 认可财务机构 =X4Fn^w"4O  
authorized fund 认可基金 zuvPV{ X  
authorized fund house 获授权的基金公司；认可基金公司 tK%ie
\  
authorized institution 认可机构 fjRVYOG#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 OUv<a`0  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 pLB2! +  
authorized insurer 获授权保险人；获认可承保人 UX)GA[WI  
authorized investment 特准投资项目 ,Xn2xOP  
authorized person 获授权人 }%_|k^t  
authorized representative 获授权代表 Zhq_ pus"a  
authorized share capital 法定股本 $D^\[^S  
automated quotation system 自动报价系统 IOl_J>D]F  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] X.fVbePxUU  
自动交易系统〔香港期货交易所有限公司〕 n[3z_QI  
automatic adjustment mechanism 自动调整机制 Qg*\aa94  
automatic adjustment system 自动调整系统 0\dmp'j]  
Automatic Clearing House 自动票据交换所 .EKlw##  
automatic exchange rates accumulation system 自动化汇率累集系统 m-AF&( ;K  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 M~:_^B  
automatic teller machine [ATM] 自动柜员机 +Q5O$8i  
autopay 自动转帐 *-T.xo  
available assets 可用资产 cE]z Tu?!  
available fiscal reserve 现存财政储备 =}`d  
available profit 可用利润 ic2D$`M  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 u&:N`f  
average 平均；平均数；海损 =l`)b  
average basic salary 平均基本薪金 NIV}hf YF  
average consumer expenditure 平均消费开支；一般消费开支 #fuUAbU0X  
average cost 平均成本 v"G1vSx)BT  
average cost of land production 增辟土地平均成本 y]j.PT`Cw  
average daily turnover 平均每日成交额 75# 8P?i  
average daily wage rate 平均每日工资率 g&$=Y7G  
average expenditure pattern 平均开支模式 tIuM9D{P  
average growth rate 平均增长率 *2/Jg'de  
average net fixed assets 固定资产平均净值 ]cpb;UfM  
average of relatives 相对价格平均数 Z=JKBoAY  
average price 平均价格 1sqE/-v1_^  
average propensity to consume 平均消费倾向；一般消费倾向 5)#j}`6  
average propensity to save 平均储蓄倾向；一般储蓄倾向 %B%_[<B  
average rate 平均率 KL&/Yt  
average revenue 平均收入；平均收益 2*NPK}  
average stock 平均库存；平均存货 Rt8[P6e"q  
average yearly rent 平均年租 B.8B1MFm  
avoidance of double taxation 避免双重课税 6 4_}"fU  
avoidance of tax 避税

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