一些有用的会计术语(也不知道发的地方对不对)A

A: MXsCm(  
A share Ａ股；甲类股份 j_\?ampF  
abatement of tax 减税；减扣免税额 +sW;p?K7eO  
ABN AMRO Bank N.V. 荷兰银行 mw\ z'  
above-the-line expenditure 线上项目支出；经常预算支出 N4xCZb  
above-the-line receipt 线上项目收入；经常预算收入 1@i|[dq  
ABSA Asia Limited 南非联合亚洲有限公司 `<"@&N^d  
absolute change 绝对数值变更 |#G
ug('  
absolute expenditure 实际开支 F=B[%4q`%  
absolute guideline figure 绝对准则数字 pGsk[.  
absolute interest 绝对权益 k6}M7&nY  
absolute order of discharge 绝对破产解除令 Fad.!%[  
absolute profit margin 绝对利润幅度 mRNA,*  
absolute value 实值；绝对值 mr
6~8I  
absolutely vested interest 绝对既得权益 _,ki/7{  
absorbed cost 已吸收成本；已分摊成本 xsO "H8  
absorption 吸收；分摊；合并 >,9ah"K_x  
absorption rate 吸收率；摊配率；分摊率
wDvG5  
ACB Finance Limited 亚洲商业财务有限公司 BQ;F`!Hx?  
acceptable form of reciprocity 合理的互惠条件 >, 9R :X(  
acceptable rate 适当利率；适当汇率 Rs +),  
acceptance agreement 承兑协议 F%]ZyO
9  
acceptance for honour 参加承兑 jO5,PTV  
acceptor 承兑人；接受人；受票人 OxC8xB;`  
acceptor for honour 参加承兑人 U
G!528;7  
accident insurance 意外保险 , S }  
Accident Insurance Association of Hong Kong 香港意外保险公会 [Zpx :r}  
accident insurance scheme 意外保险计划 ~0 PR>QJ  
accident year basis 意外年度基准 l!d |luqbA  
accommodation 通融；贷款 s2X<b `  
accommodation bill 通融票据；空头票据 S#:yl>2  
accommodation party 汇票代发人 TpSv7kT]  
account balance 帐户余额；帐户结余 HkL:3 E.  
account book 帐簿 Fcz}Gs4  
account collected in advance 预收款项 K!+IRA@  
account current book 往来帐簿 8E+]yB"  
account of after-acquired property 事后取得的财产报告 C9FzTg/c  
account of defaulter 拖欠帐目 vT&) 5nN  
account payable 应付帐款 auai@)v6  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ;usR=i36b  
account receivable 应收帐款 blk4@pg  
account receivable report 应收帐款报表 +W7#G `>  
account statement 结单；帐单；会计财务报表 <b,oF]+;z  
account title 帐户名称；会计科目 SJJ[y"GvD  
accountant's report 会计师报告 "C/X#y   
Accountant's Report Rules 会计师报告规则 7:S4 Ur  
accounting and auditing procedure 会计与审计程序；会计与核数程序 hHsN(v  
Accounting Arrangements 《会计安排》 Po1/_#mu  
accounting basis 会计基础 0XWhSrHM  
accounting by Official Receiver 破产管理署署长呈交的帐目 6 6%_p]U  
Accounting Circular 《会计通告》 m+a\NXWR?N  
accounting class 会计类别 l} =@9A@  
accounting date 记帐日期；会计结算日期 6SqS\ 8  
accounting for money 款项核算 LK}*k/eG  
Accounting Officer 会计主任 _no;B_m~  
accounting period 会计报告期；会计期 1zP)~p3a  
accounting policy 会计政策；会计方针 8{f~tPY  
accounting practice 会计惯例 Gm.sl},  
accounting principle 会计准则
y[64O x  
accounting record 会计记录 b;5&V_  
accounting report 会计报告 6]^~yby P  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 QB"Tlw(  
Accounting Society of China 中国会计学会 0|=
,!sY  
accounting statement 会计报表 `mE>h4  
accounting system 会计制度；会计系统 7/969h^s  
accounting transaction 会计事项；帐务交易 SmUj8?6"  
accounting treatment 会计处理 !LX)  
accounting year 会计年度 $[xS>iuD  
accretion 增值；添加 r1A<XP|1?I  
accrual 应计项目；应累算数目 Pl\r|gS;  
accrual basis 应计制；权责发生制 QUO'{;,  
accrual basis accounting 应计制会计；权责发生制会计 >3qfo2K0  
accrue 应累算；应计 csd~)a nb  
accrued benefit 应累算利益 S11ME  
accrued charges 应计费用 v[+ ]  
accrued cumulative preference share dividend 应累算的累积优先股股息 B'D\l\w  
accrued expenses 应累算费用 Gv+$7{  
accrued interest payable 应付利息；应计未付利息 `bJ?8~ 8*  
accrued interest receivable 应收利息；应计未收利息 k E},>+W+  
accrued right 累算权益 +}eH,  
accruing profit 应累算的利润 k5@PZFV  
accumulated fiscal reserve 累积财政储备 h0oe'Xov  
accumulated profit 累积利润；滚存溢利 |\<L7|hb9  
accumulated reserve 累积储备 Errs6  
accumulation of surplus income 累积收益盈余 crbph.0  
acquired assets 既得资产 ]/6i#fTw  
acquisition 收购；购置；取得 X? l5}  
acquisition cost 购置成本 v1VH&~e  
acquisition expenses 购置费用 %nV6#pr  
acquisition of 100% interest 收购全部股权 }Sr=|j  
acquisition of control 取得控制权 AeR*79x  
acquisition of fixed assets 购置固定资产 @j`gxM_-O  
acquisition of shell “买壳” ?e#bq]  
acquisition price 收购价 =3dR-3  
act of God 天灾 *w`_(Xf  
acting partner 执事合伙人 uefrE53  
active market 买卖活跃的市场；交投畅旺的市场；旺市 9-"!v0['  
active partner 积极参与的合伙人 tu:W1?  
active trading 交投活跃 'D:R]@eK]  
actual circulation 实际流通 $}8@?>-w  
actual cost 实际成本 BA6(Ow
b  
actual expenditure 实际开支；实际支出 0CpE,gg  
actual income 实际入息；实际收入；实际收益 wec_=EqK0  
actual market 现货市场 v vzPt.ag  
actual price 现货价；实际价格 Xx+eGV";`  
actual profit 实际利润 (&!RX.i  
actual quotation 实盘；实际价位；实际报价 Mpx98xcO  
actual year basis 按实际年度计算 Kn*LwWne  
actuals 实货 PSHzB! H=n  
actuarial investigation 精算调查 <f9a%`d  
actuarial principle 精算原则 ey@{Ng#  
actuarial report 精算师报告 TFG0
~"4Cz  
Actuarial Society of Hong Kong 香港精算学会 `V2doV)  
actuarial valuation 精算师估值 HJ+Q7)  
actuary 精算师 -~Chf4?<4  
ad referendum agreement 暂定协议；有待覆核的协定 ' +f(9/  
ad valorem duty 从价税；按值征税 dJF3]h Y  
ad valorem duty system 从价税制 1}Th@Vq
 
ad valorem fee 从价费 k!"6mo@rd  
ad valorem tariff 从价关税 [:gp_Z&  
additional allowance 额外免税额 U62Z ?nge%  
additional amount for unexpired risk 未过期风险的额外款额 *_sSM+S  
additional assessable profit 补加应评税利润 dlRTxb^Y>u  
additional assessment 补加评税 n/ZX$?tKAK  
additional commitment 额外承担 -A^o5s  
additional commitment vote 额外承担拨款 u10;qYfL8o  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !Bv.@~  
additional dependent parent allowance 供养父母额外免税额 TZ#^AV=ae  
additional provision 额外拨款 @+7CfvM  
additional stamp duty 附加印花税 ~5>k_\G8  
additional tax 补加税罚款；补加税款 T"/dn%21  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 $U4[a:  
adjudged bankrupt 被裁定破产 &>xz  
adjudicated bankrupt 裁定破产人 k![oJ.vHD  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 \OwCZ!`7i  
adjudication of bankruptcy 裁定破产；宣告破产 s=>^ 8[0O  
adjudication of insolvency 裁定无力偿还债务 "BZL*hHq  
adjusted actual 经调整的实数；调整后的实数  OK(xG3T  
adjusted current assets 经调整的流动资产；调整后的流动资产 ~X(2F#{<{  
adjusted figure 经调整的数字；调整后的数额 L0;XzZS  
adjusted liabilities 经调整的负债；调整后的负债 ~5o2jTNy`p  
adjusted loss 经调整的亏损；调整后的亏损 F<4>g+Ag  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 D]twid~OS  
adjusted profit 经调整的利润；调整后的利润 pnTz.)'46  
adjusted surplus 经调整的盈余额；调整后的盈余额 fXSuJ<G  
adjusted value 经调整的价值；调整后的价值 u&Yd+');  
adjustment 调整；修订；理算〔保险〕 "$.B@[iY@  
adjustment centre 调剂中心 [0!*<%BgK'  
adjustment lag 调整过程的时间差距；调整时差 kjF4c6v  
adjustment mechanism 调整机制 ?=,7'@e  
adjustment of loss 亏损调整 3Mq%3jX  
adjustment process 调整过程；调整程序 'iU+mRLp  
adjustment range 调整幅度 -_M':  
administered exchange rate 受管制汇率 73l,PJ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 A_Y5{6@  
administration expenses 行政费用 Oe21noL  
administration fee 手续费；行政费 `Y3\R#  
administration in bankruptcy 破产管理 O4cBn{Dq9  
administration order 遗产管理令 sD$K<nyz  
administrator 管理人；遗产管理人 `LNKbTc[m  
administrator of the estate 遗产管理人 }yaM.+8.  
admission of debt 债项承认书 N,
,[V  
admission of proof 接纳债权证明
30YH}b#B  
advance 放贷款项；垫付款项；预支款项；预付款项 Ln8r~[tVE<  
advance account 暂支帐目；预付款帐户 ]sI\.a  
advance compensation 预付补偿金 u{cb[M  
advance from shareholder 股东垫款 xYY^tZIV  
advance pending reimbursement 预支以待日后付还 2O
}X-/H  
advanced economy 先进经济体系 0j2mTF(C  
advancement 预付；预付财产 [QIQpBL  
advances warrant 垫款令 m^ /s}WEqp  
advancing 贷出 LRR)T: e}q  
adverse balance 逆差 kP1cwmZ7F  
adverse exchange 逆汇 ( 6ucA  
advertisement addressed to shareholders 在报章刊登的致股东通告 Wf~PP;  
advice for collection 托收通知书 :<v@xOzxx  
advice of drawing 提款通知书；汇票通知书 q|
UO]V  
advice of payment 付款通知 ]*D~>q"#\  
Advisory Committee [Securities and Futures Commission] G!Yt.M0  
谘询委员会〔证券及期货事务监察委员会〕 .O SQ8W}  
Advisory Committee on Diversification 经济多元化谘询委员会 IP^1ca#<  
affidavit 誓章；遗产申报誓章 5cb8=W-  
affidavit of no receipt 述明无收款的誓章 %{jL+4veoL  
affiliate 联号；联营公司；附属公司 !{CaW4  
affiliated company 附属公司；联号；联营公司 s@p:XO  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {I/t3.R`  
affordability 负担能力 Rm}G4Pq  
African Development Bank [AfDB] 非洲开发银行 \hdil`{>  
after-acquired property 事后取得的财产 :kC*<f\  
after-hours dealing 市后交易 !+DhH2;)F  
after-tax profit 税后盈利；税后利润；税后溢利 4n*`%V  
agency agreement 代理协议 )d>Dcne  
agency expenses 代理机构的开支 ( j:eky  
agency fee 代理费 @ V_i%=go  
Agency Law 《代理法》 +UiJWO
 
agent 代理人；承销人 8\G"I  
agent of company 公司代理人 2J (nJT"  
agent's fee 代理人费；经纪费 )6%a9&~H  
aggregate 总计；总数；总体数字 `Ue5;<K-/  
aggregate amount 总款额；总额 j Y(|z*|  
aggregate assets and liabilities 总体资产与负债 4]ko  
aggregate at constant price 按固定价格计算的总体数字 wEw;],ur  
aggregate demand 总需求 B>[myx  
aggregate gross position 总持仓量 jhkXU+4  
aggregate limit 总限额 tF\_AvL_8  
aggregate of salaries tax 合计薪俸税 BY':
R-~(  
aggregate performance 总体表现；总体业绩 %~M#3Ywa  
aggregate supply 总体供应 qfRrX"  
aggregate surplus 总盈余 )x35  
aggregate total 整体总额 u $B24Cy.  
aggregate value 总值；合计价值 ^O}J',Fm%f  
aggregated basis 合计基准 4wWfaL5"  
aggregated net chargeable income 合计应课税入息实额 L\R(//V  
aggregation 合并计算；合计；总和 4>/i,_&K K  
aggregation of incomes of husband and wife 夫妇入息合并计算 lYey7tl{  
aggregation of property 财产的总和 6n;? :./  
agio 差价；贴水 g1 =>u  
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》 nW`] =
 
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Zy|u5J  
《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》 FD[4?\W]#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 30<_`  
《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》 >DN^',FEm  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _UY=y^ c0>  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 |v<4=/.  
agreement for a settlement 授产协议 _w2KUvG-8  
agreement for assignment 转让协议 7X>*B~(R  
agreement for sale 售卖协议；买卖协议 wh!8\9{g  
agreement for sale and purchase 买卖协议 KL*+gq0k  
agreement for the payment of interest 支付利息协议 ge1U1o  
agreement for the repayment of money 还款协议 (h
h^?  
agreement of reinsurance 再保险协议 Kw2]J)TO
 
Agricultural Bank of China 中国农业银行 L* ScSxw  
air passenger departure tax 飞机乘客离境税 cH5RpeP  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 221}xhn5  
airport tax 机场税 Htfq?\ FD  
alcohol duty 酒精税 P76gJ@#m  
alienation 让与；让渡；转让 wr~Qy4 ny  
alimony 生活费；赡养费 S]A[eUF~  
All Ordinaries Index [AOI] 所有普通股指数 pD }b$  
all risks 全险；综合险 TmK8z  
All Sales Record for Stock Market 《股票市场成交报告》 ~qXwQ@  
Allied Capital Resources Limited 新联财务有限公司 ],vid1E  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~6+Um_A_L  
allocation letter 拨款信件 c:+UC  
allocation of fund 分配款项；预留款项 b`ksTO`}x  
allocation of profit 利润分配；溢利分配 HZjuL.Tj  
allocation warrant 拨款令 Lhr
lz,1  
allotment 分配；配股 q29d=  
allotment notice 股份配售通知；配股通知 J4s`U/F  
allotment of shares 股份分配 (j(9'DjP  
allowable 可获宽免；免税的 O-box?  
allowable business loss 可扣除的营业亏损 x=X&b%09  
allowable expenses 可扣税的支出 m>?|*a,  
allowance 免税额；津贴；备抵；准备金 N`qGwNT%G  
allowance for debts 债项的免税额 lTVz'ys  
allowance for depreciation by wear and tear 耗损折旧免税额 g4{0  
allowance for funeral expenses 殡殓费的免税额 G_5w5dbG  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T!Lv%i*|Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 [&l+Ve(  
allowance to debtor 给债务人的津贴 w2jB6NQX  
alteration of capital 资本更改 eu?P6>urA  
alternate trustee 候补受托人 O&}R  
amalgamation 合并 %d<UMbS^  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 LR'~:46#u  
ambit of charges 征税范围；收费范围 jo<Gf 5  
amended valuation 经修订的估值 6/vMK<Fz9  
American Commodities Exchange 美国商品交易所 !& >LLZ  
American Express Bank Limited 美国运通银行 [E"3?p  
American Stock Exchange 美国证券交易所 nFe  
amortization 摊销 Yv2L0bUo:  
amount due from banks 存放银行同业的款项 >h~>7i(A  
amount due from banks abroad 存放海外银行同业的款项 wM#l`I  
amount due from holding companies 控股公司欠款 3>=G-AH/$K  
amount due from local banks 存放本港银行同业的款项 lE!.$L*k  
amount due to banks 银行同业的存款 OAEa+V
 
amount due to banks abroad 海外银行同业的存款 _@VKWU$$  
amount due to holding companies 控股公司存款 &B++ "f  
amount due to local banks 本港银行同业的存款 P ?96;  
amount due to outport banks 外埠银行同业的存款 7HL23Vrk  
amount for note issue 发行纸币的款额 LX #.  
amount of bond 担保契据的款额 *Wcq'S  
amount of consideration 代价款额 aC<fzUD;  
amount of contribution 供款数额 5HTY ~&C  
amount of indebtedness 负债款额 F=f9##Y?7M  
amount of principal of the loan 贷款本金额 )i\foSbB`V  
amount of rates chargeable 应征差饷数额 SRU#Y8Xv|  
amount of share capital 股本额 1v<uA9A%[  
amount of sums assured 承保款额 A0Q1"b=  
amount of variation 变动幅度 J7~Kjl  
amount of vote 拨款数额 )}vUYTU1  
amount payable 应付款额
tf1Y5P$  
amount receivable 应收款额 6UuM`eu  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |uX&T`7?-  
analysis 分析 " LhXR  
ancillary risk 附属风险 |/Y!R>El  
annual account 周年帐目；周年帐目报表；年度决算；年结 238z'I+$G/  
annual accounting date 年结日期 VTi;y{  
annual allowance 每年免税额；年积金；年度津贴；年津 m
`b:#z  
annual balance 年度余额 ie7TO{W  
annual disposable income 每年可动用收入 Ct:c%D(L  
annual estimates 周年预算 Tz7R:S.  
annual fee 年费 A2Iqn5  
annual general meeting 周年大会 g91xUG  
annual growth rate 年增率；每年增长率 L Z3=K`gj  
annual long-term supplement 长期个案每年补助金 >feeVk  
annual pensionable emolument 可供计算退休金的年薪 o[S Mt  
annual report 年报 $N|Spp0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -qLNs_ _k  
annual return 周年报表；周年申报表；每年报税表格 %6Y}0>gY  
Annual Return Rules 《周年报表规则》 @[n%q.|VB  
annual review of consumer prices 每年消费物价回顾
EJJ
&`,q  
annual roll-forward basis 逐年延展方式 Tc|+:Usy  
annual salary 年薪 %;J$ h^  
annual statement 年度报表；年度决算表 ?3i<^@?  
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 5"+;}E|q  
annuitant 年金受益人 dbF9%I@  
annuity 年金 N'|9rB2e  
annuity contract 年金合约 ZJ[p7XP  
annuity on human life 人寿年金 0 4oMgH>Vd  
antecedent debt 先前的债项 5p/.( |b,  
ante-dated cheque 倒填日期支票 LrV|Y~  
anticipated expenditure 预期开支 "\M3||.!  
anticipated net profit 预期纯利 .tK]-f2  
anticipated revenue 预期收入 SK_N|X].  
anti-inflation measure 反通货膨胀措施 q\~D:z$+CO  
anti-inflationary stance 反通货膨胀立场 'o7V6KG  
apparent deficit 表面赤字 n.o_._mu2  
apparent financial solvency 表面偿债能力 9$%S<v  
apparent partner 表面合伙人 cO-^#di  
application for personal assessment 个人入息课税申请书 0_t9;;y :  
application of fund 资金应用 [&zSYmDk  
application to release as liquidator and to destruct the books of accounts and documents *P`k|-  
申请免除清盘人职务及毁灭帐簿与文件 t,kai6UM  
appointed actuary 委任精算师 *O-m:M!eA  
appointed auditor 委任核数师；委任审计师 yzXS{#\  
appointed trustee 委任的受托人 4X0ku]  
appointer 委任人 b'RBel;W  
apportioned pro rata 按比例分摊 j'UWgwB  
apportionment 分配；分摊 7qdB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c{jTCkzq  
apportionment formula 分摊方程式 p#gf^Y5  
apportionment of estate duty 遗产税的分摊 cWI7];/d;  
appraisal 估价；评估 5)gC<  
appreciable growth 可观增长 _G%kEt_4  
appreciable impact 显着影响 jLEO-<)-)  
appreciable increase 可观增长 u#3Cst8Y  
appreciation 增值；升值 vQ{mEaH  
appreciation against other currencies 相对其他货币升值 $@[Mo   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R5<:3tk=X  
appreciation tax 增值税 d2g7,axi  
appropriation 拨款；拨用；拨付 '/Xm%S  
appropriation account 拨款帐目 n5*m x7  
Appropriation Bill 拨款法案 B5]nP .R  
appropriation-in-aid system 补助拨款办法 y"zZ9HQM  
approved assets 核准资产 YH-W{].  
approved basket stock 认可一篮子证券 qc6d,z/  
approved budget 核准预算 \u6/nvZ]N  
approved charitable donation 认可慈善捐款 zZ8:>2Ps(  
approved charitable institution 认可慈善机构 Pa ^_s  
approved currency 核准货币；认可货币 ZrWA,~;  
approved estimates 核准预算 0EC/l OS  
approved estimates of expenditure 核准开支预算 Vj[,o Vt$  
approved overseas insurer 核准海外保险人 i\{fM}~W$  
approved overseas trust company 核准海外信托公司 lK#uyag  
approved pooled investment fund 核准汇集投资基金 T lB+ tV>  
approved provident fund scheme 认可公积金计划 U^OR\=G^  
approved provision 核准拨款 )N&95\u  
approved redeemable share 核准可赎回股份 -V||1@ |  
approved regional stock 认可地区性证券 s6I/%R3  
approved retirement scheme 认可退休金计划 <"LA70Hkk  
approved subordinated loan 核准附属贷款 B> zQ[e@t  
arbitrage 套戥；套汇；套利 kO,vHg$  
arbitrageur 套戥者；套汇者 OL623jQX  
arbitrary amount 临时款项 O{=@c96rl  
arrangement 措施；安排；协定 }]j#C  
arrears 欠款 IZxr;\dq6  
arrears of pay 欠付薪酬 U@)WTH6d  
arrears of revenue 逾期未收税款；逾期未收的帐项 7#9fcfL  
articles of association 组织章程；组织细则；组织章程细则 ~8[`(/hj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 j8ac8J,}c  
ascertainment of profit 确定利润 uecjR8\e  
"Asia Clear" “亚洲结算系统” Z'c9xvy5  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @u8kNXT;h  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 %v]-:5g'|  
Asian Development Fund [ADF] 亚洲发展基金 ' h|d-p\`9  
Asian dollar bond 亚洲美元债券 +)7h)uq  
Asian dollar market 亚洲美元市场 x|3G}[=  
Asian dollar rate 亚洲美元利率 ^]$rh.7&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ~|`jIqU  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 G\*`%B_ n  
asked price 沽盘；喊价；索价；卖方报价 44UN*_qG  
assessable income 应评税入息 n5?7iU&JIo  
assessable loss 应评税亏损 ymA8`k5>@  
assessable profit 应评税利润 `(@{t:L  
assessable value 应评税值 ABhQ7 x
|  
assessed profit 估定利润 p1,.f&(f  
assessed value 经评估价值 z-`4DlJUS  
assessment 评税；评定；估价；评税单 8|rlP  
assessment number 评税编号；估价编号 7*47mJyc  
assessment of additional tax 补加税评税 }kk[lvhJ  
assessment of performance 业绩评估；实绩评价  Kuh)3/7  
Assessor 评税主任 p[D,.0SuC  
asset price bubbles 资产价格泡沫 l/bZE.GJ  
asset-backed securities 具资产保证的证券 m>'#664q1  
assets accretion 资产增值 8*(|uX  
assets and liabilities 资产与负债 oh >0}Gc8  
assets betterment statement 资产递增表；资产改进表 *BQy$dfE  
assets lending 实物放款；有抵押贷款 kJ B u7  
assets of the company passing on the death 死者去世时转移的公司资产 _;G|3>5u  
assets pledged as security for liabilities 用作负债抵押的资产 IHe?/oUL"b  
assets portfolio 资产投资组合 *GM.2``e  
assets price 资产价格 SCXtBZ`.G  
assets quality 资产质素 \B8[UZA.&  
assets realization 资产变现 2
!}rHw  
assets refinancing arrangement 资产再集资安排 .IORvP-M&  
assets securitization 资产证券化
f_> lz  
assets situated outside Hong Kong 在香港以外地方的资产 eo4v[V&  
assets stripping 削减资产；拆卖资产 p4lB#  
assets value 资产值 `AhTER  
assignee 承让人 AJt4I W@  
assignment 转让；转让书；转让契 O4,?C)  
assignment of interest 权益转让 4-q8:5  
assignment of letters patent and trade mark 专利证书及商标转让 _MUSXB'  
assignment of property 物业转让；物业转让书 2;YL+v2  
assignment right 转让权 E)(Rhvij  
assignor 转让人 ,}$[;$ye  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 +K"d\<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 U p: M[S  
associate member 附属会员
3F9AnS  
associated body corporate 相联法人团体 -2y>X`1Y  
associated company 相联公司；联属公司 B%KfB VC  
associated corporation 相联法团 w'P!<JaZ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] h7
>`:~  
公认会计师公会〔英国〕 P64<O5l/  
Association of Futures Exchange Brokers 香港期货经纪协会 (Bu-o((N@0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 `HsI)RmX  
association of underwriters 承保人组织 f.Ms3))  
assumption of control 接管 I>spJ5ls  
assurance 担保；保险；转易；转易书 )dI `yf  
assurance of interest 权益的转易 e}W|wJ):j@  
at 19XX price 按一九ＸＸ年价格计算 MrpT5|t  
at a discount 按赔价计算；按贴水价格计算；打折扣 'E#Bz"
T  
at a premium 按溢价计算；按升水价格计算 x5W. 3*  
at call 通知付款；按通知 7.C~ OrGR  
at constant market price 按固定市价计算 (/Dr=D{ `  
at constant price 按固定价格计算 R"[U<^  
at cost 按成本计算 Z`kI6  
at current market price 按当时市价计算；按现时市价计算 }e&Z"H |  
at current price 按当时价格计算；按现时价格计算 .
T^e8  
at factor cost 按要素成本计算；按生产要素成本计算 EY[J;H_b  
at money-of-the-day price 按付款当日价格计算 q!}O+(kt  
at or better 按指定或较佳价位〔买卖指令〕 Y f;Slps  
at par 按面值计算；平价 l\~F0Z/O  
at sight 见票即付 EB[B0e7}  
at the close 按收市盘
:<`po4/  
at the opening 按开市盘 O `a4 ")R  
attestation 见证；见证条款 5U%a$.yr  
at-the-money option 平价期权 9Zpd=m8dU  
attorney 受权人；受托代表人 O\)rp!i  
attornment 新拥有人承认书 A\~tr   
attributable profit 可归属利润 <5l!xzvw  
attributable share value 可归属股份价值 R]Pv=fn  
Auckland Stock Exchange 奥克兰证券交易所 M`.v/UQn  
auction 拍卖 {~eVZVv  
auctioneer 拍卖商 %n>*jFC  
audit 审计；核数 L2^M#G@t  
Audit Commission 审计署 I0C$  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (Zv/(SE5%  
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〕 w;KNS'  
audit review 帐目审查 m}?(c)ST  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Y@[Dy  
audited account 审计帐目；经审计的帐目 $qh?$a  
audited annual account 经审计的周年帐目 "A,-/~cBV  
audited balance sheet 经审计的资产负债表 F<A[S"  
auditor 核数师；核数主任；审计师 c~iAjq+c  
auditor's certificate 核数师证明书；审计师证明书 +umVl  
auditor's report 核数师报告；审计师报告 by0M(h  
Aussie bond 澳元债券 [f\TnXq24  
austerity budget 紧缩预算 =9#cf-?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 R(N5K4J  
Australia All Ordinaries Index 澳洲所有普通股票指数 X2hyxTOp  
Australian Dollar [AUD] 澳元 uvj`r5ei  
Australian Options Market 澳大利亚期权市场 \Dr?}D  
Australian Securities Commission 澳洲证券事务监察委员会 ".T&nS[z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 YCEdt>5PA  
Australian Stock Exchange 澳大利亚证券交易所 <GRrw  
Austrian Schilling [ATS] 奥地利先令 MLn\b0  
authentication 认证；鉴证 :I^I=A%Pe(  
authority to purchase 委托购买证；委购书 SFx|9$hXm  
authorization 认可；核准；授权；授权书 UBvea(z-#  
authorization by direction 指示授权 C.oC@P  
authorization by instruction 指令授权 u.L{3gkT  
authorization by warrant 令状授权 zQ~8(E]Rf  
authorization of unit trust 单位信托的认可 uPveAK}h  
authorized agent 指定代理人 q3-V_~5^/z  
authorized capital 法定资本 OMVK\_oXo  
authorized clerk 出市员 nRlvW{p;  
authorized dealer 认可交易商 QIZbAnn_  
authorized financial institution 认可财务机构 \1b!I)T9  
authorized fund 认可基金 LHJjPf)F  
authorized fund house 获授权的基金公司；认可基金公司 .l(t\BfE~  
authorized institution 认可机构 Ud[Zv?tA:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 "]0sR  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 BX=YS)  
authorized insurer 获授权保险人；获认可承保人 F~tT5?+  
authorized investment 特准投资项目 6+Wkcrh  
authorized person 获授权人 ]Sgc42hk  
authorized representative 获授权代表 Foc) u~  
authorized share capital 法定股本 9py*gN#  
automated quotation system 自动报价系统 /K<.$B8  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] UuvI?D  
自动交易系统〔香港期货交易所有限公司〕 LU4k/  
automatic adjustment mechanism 自动调整机制 }hd:avze  
automatic adjustment system 自动调整系统 `8rInfV  
Automatic Clearing House 自动票据交换所 s j{i  
automatic exchange rates accumulation system 自动化汇率累集系统 KZ;Q71  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ]K(>r#'nH  
automatic teller machine [ATM] 自动柜员机 }D>nXh
O&  
autopay 自动转帐 @,{', =L6  
available assets 可用资产 z}:|is)?  
available fiscal reserve 现存财政储备 1rmK#ld"=Z  
available profit 可用利润 m}dO\;  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 !R.*Vn[  
average 平均；平均数；海损 V"{+cPBO)  
average basic salary 平均基本薪金 uNSbAw3  
average consumer expenditure 平均消费开支；一般消费开支 dJ}E,rW}  
average cost 平均成本 4PzCm k  
average cost of land production 增辟土地平均成本 DoA+Bwq@  
average daily turnover 平均每日成交额 9dFSppM  
average daily wage rate 平均每日工资率 Z U^dLN-N  
average expenditure pattern 平均开支模式 u!VAAX  
average growth rate 平均增长率 Q-g}{mFS  
average net fixed assets 固定资产平均净值 2po>%Cp  
average of relatives 相对价格平均数 1^4z/<ZWm  
average price 平均价格 N1O.U"L;  
average propensity to consume 平均消费倾向；一般消费倾向 ``p()^zT  
average propensity to save 平均储蓄倾向；一般储蓄倾向 g-Y2U}&  
average rate 平均率 U,wJ8  
average revenue 平均收入；平均收益 s]z-d!G  
average stock 平均库存；平均存货 SsE8;IGH  
average yearly rent 平均年租 xF4>G0  
avoidance of double taxation 避免双重课税 lSzLR~=Au  
avoidance of tax 避税

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