一些有用的会计术语(也不知道发的地方对不对)A

A: cu^*x/0,  
A share Ａ股；甲类股份 <57l|}8  
abatement of tax 减税；减扣免税额 'F?Znd2L  
ABN AMRO Bank N.V. 荷兰银行
!s*''v*  
above-the-line expenditure 线上项目支出；经常预算支出 8{fz0H.<?  
above-the-line receipt 线上项目收入；经常预算收入 FqxOHovE  
ABSA Asia Limited 南非联合亚洲有限公司 1GE%5  
absolute change 绝对数值变更 nj0AO0  
absolute expenditure 实际开支  Gy6qLM  
absolute guideline figure 绝对准则数字 }!<cph  
absolute interest 绝对权益 w a<C*o  
absolute order of discharge 绝对破产解除令 {U '&9_y  
absolute profit margin 绝对利润幅度 %Dls36F  
absolute value 实值；绝对值 DIp:S&q2  
absolutely vested interest 绝对既得权益 "ue$DyN  
absorbed cost 已吸收成本；已分摊成本 wLN2`ucC  
absorption 吸收；分摊；合并 yLO &(Mb  
absorption rate 吸收率；摊配率；分摊率 :@`(}5F4  
ACB Finance Limited 亚洲商业财务有限公司 j~S!!Z]  
acceptable form of reciprocity 合理的互惠条件 KBRg95E~]l  
acceptable rate 适当利率；适当汇率 #K1BJ#KUt  
acceptance agreement 承兑协议 *\:_o5o%[T  
acceptance for honour 参加承兑 eQVPxt2N  
acceptor 承兑人；接受人；受票人 5[2.5/  
acceptor for honour 参加承兑人 50GYL5
)q  
accident insurance 意外保险 )R)$T'  
Accident Insurance Association of Hong Kong 香港意外保险公会 1R%`i'$/  
accident insurance scheme 意外保险计划 lhA s!\F  
accident year basis 意外年度基准 9>&tMq  
accommodation 通融；贷款 QcG5PV  
accommodation bill 通融票据；空头票据 XVDd1#h  
accommodation party 汇票代发人 +%qSB9_>N{  
account balance 帐户余额；帐户结余 QiE<[QP{g  
account book 帐簿 rKQASRF5*  
account collected in advance 预收款项 px}7If  
account current book 往来帐簿 Ipz 1+ #s'  
account of after-acquired property 事后取得的财产报告 d6@jEa-  
account of defaulter 拖欠帐目 c`i=(D<  
account payable 应付帐款 k\c &2T]
W  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 EcU'*  
account receivable 应收帐款 -iDEh_pts  
account receivable report 应收帐款报表 *Iwk47J ;a  
account statement 结单；帐单；会计财务报表 |] !o*7"4  
account title 帐户名称；会计科目 m
OgOHb2  
accountant's report 会计师报告 X'#$e{  
Accountant's Report Rules 会计师报告规则 }\939Y  
accounting and auditing procedure 会计与审计程序；会计与核数程序 aDl, K;GL  
Accounting Arrangements 《会计安排》 g{W6a2  
accounting basis 会计基础 blfE9Oy  
accounting by Official Receiver 破产管理署署长呈交的帐目 {pe7]P?  
Accounting Circular 《会计通告》 X`3vSCn  
accounting class 会计类别
B>|U-[A  
accounting date 记帐日期；会计结算日期 4-+ozC{  
accounting for money 款项核算 #A/]Vs$  
Accounting Officer 会计主任 nKh%E-c  
accounting period 会计报告期；会计期 [%84L@:h  
accounting policy 会计政策；会计方针 $EQT"ZX>%i  
accounting practice 会计惯例 [|[sYo  
accounting principle 会计准则 mfngbFa1  
accounting record 会计记录 YNg\"XjJM<  
accounting report 会计报告 _(6B.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [+'B
Q  
Accounting Society of China 中国会计学会 g|._n  
accounting statement 会计报表 -Y8ks7  
accounting system 会计制度；会计系统 rO(TG  
accounting transaction 会计事项；帐务交易 HZDaV&)@  
accounting treatment 会计处理 YQ@dl
 
accounting year 会计年度 0^&(u:~  
accretion 增值；添加 RO%tuU,-  
accrual 应计项目；应累算数目 K=c=/`E  
accrual basis 应计制；权责发生制 [-E{}FL|  
accrual basis accounting 应计制会计；权责发生制会计 OY^n0Zof,  
accrue 应累算；应计  ^%5~;  
accrued benefit 应累算利益 J+@MzkpK  
accrued charges 应计费用 5X`w&(]m  
accrued cumulative preference share dividend 应累算的累积优先股股息 XSp x''l  
accrued expenses 应累算费用 jom}_  
accrued interest payable 应付利息；应计未付利息 \]U<hub  
accrued interest receivable 应收利息；应计未收利息 hC|5e|S  
accrued right 累算权益 [%7;f|p?  
accruing profit 应累算的利润 /lr1hW~Dbk  
accumulated fiscal reserve 累积财政储备 K_AtU/  
accumulated profit 累积利润；滚存溢利 c?.r"5#  
accumulated reserve 累积储备 X;OsH  
accumulation of surplus income 累积收益盈余 ]g>m?\'n  
acquired assets 既得资产 T/GgF&i3  
acquisition 收购；购置；取得 \)^,PA3  
acquisition cost 购置成本 0q[p{_t`  
acquisition expenses 购置费用 8tLT'2+H#  
acquisition of 100% interest 收购全部股权 {=bg5I0|a  
acquisition of control 取得控制权
]&C:>  
acquisition of fixed assets 购置固定资产 FDF3zzP0  
acquisition of shell “买壳” Ha)3i{OM  
acquisition price 收购价 3?.1~"-J  
act of God 天灾 k5aa>6K  
acting partner 执事合伙人 R=vbUA  
active market 买卖活跃的市场；交投畅旺的市场；旺市 .DDg%z  
active partner 积极参与的合伙人 ZDOF  
active trading 交投活跃 -E8ntY-  
actual circulation 实际流通 ?iPZsV  
actual cost 实际成本 p}YI#f in/  
actual expenditure 实际开支；实际支出 5JBB+g  
actual income 实际入息；实际收入；实际收益 I&TTr7  
actual market 现货市场 a^*cZ?Ta  
actual price 现货价；实际价格 DKy>]Hca  
actual profit 实际利润 [&h#iTRT  
actual quotation 实盘；实际价位；实际报价 /h}PEu3y  
actual year basis 按实际年度计算 (dzH3_U  
actuals 实货 je&dioZ>  
actuarial investigation 精算调查 3]O`[P,*%  
actuarial principle 精算原则 Q`.'-iq  
actuarial report 精算师报告 8hTR*e!+  
Actuarial Society of Hong Kong 香港精算学会 42rj6m\  
actuarial valuation 精算师估值 /=8O&1=D  
actuary 精算师 + ,@ FxZl  
ad referendum agreement 暂定协议；有待覆核的协定 #4vV%S  
ad valorem duty 从价税；按值征税 A",eS6  
ad valorem duty system 从价税制 $|4cJ#;^L  
ad valorem fee 从价费 E2^ KK:4s  
ad valorem tariff 从价关税 f
{)+-8  
additional allowance 额外免税额 W|)GV0YM  
additional amount for unexpired risk 未过期风险的额外款额 h&)fu{   
additional assessable profit 补加应评税利润 b;S6'7Jf9  
additional assessment 补加评税 H@K#|A=a  
additional commitment 额外承担 B$cOssl  
additional commitment vote 额外承担拨款 PT3>E5`Nu  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 OENzG~  
additional dependent parent allowance 供养父母额外免税额 fuq( 2&^  
additional provision 额外拨款 AXz-4,=xX  
additional stamp duty 附加印花税 aXMv(e+  
additional tax 补加税罚款；补加税款 "yg.hK`  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `_|aeoK_  
adjudged bankrupt 被裁定破产 *6:v}#b[  
adjudicated bankrupt 裁定破产人 "gFxfWIA  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $z*@2Non  
adjudication of bankruptcy 裁定破产；宣告破产 ,Z^Ca15z  
adjudication of insolvency 裁定无力偿还债务 j7K5SS_]  
adjusted actual 经调整的实数；调整后的实数  }VF#\q  
adjusted current assets 经调整的流动资产；调整后的流动资产 DhZ:#mM{  
adjusted figure 经调整的数字；调整后的数额 W%TQYR  
adjusted liabilities 经调整的负债；调整后的负债 1o8wy_eSs  
adjusted loss 经调整的亏损；调整后的亏损 G 0hYFc u  
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 <>%,}j 9  
adjusted profit 经调整的利润；调整后的利润 85'nXYN{d  
adjusted surplus 经调整的盈余额；调整后的盈余额 5?Bc Y;  
adjusted value 经调整的价值；调整后的价值 <3b'm*  
adjustment 调整；修订；理算〔保险〕 f0vJm  
adjustment centre 调剂中心 yH^f\u0  
adjustment lag 调整过程的时间差距；调整时差 2d-{Q8Pi  
adjustment mechanism 调整机制 1!vPc93 $$  
adjustment of loss 亏损调整 2gt+l?O<PS  
adjustment process 调整过程；调整程序 ~8TF*3[}[  
adjustment range 调整幅度 nTPB,QE<  
administered exchange rate 受管制汇率 K}x_nW  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _g[-=y{Bb  
administration expenses 行政费用 /#f^n]v  
administration fee 手续费；行政费 >-M ]:=L  
administration in bankruptcy 破产管理 N>0LQ MI  
administration order 遗产管理令 6JhMkB^h  
administrator 管理人；遗产管理人 uVGa(4u}  
administrator of the estate 遗产管理人 
g5i#YW  
admission of debt 债项承认书 I.1D*!tz  
admission of proof 接纳债权证明 ,9d9_c.T  
advance 放贷款项；垫付款项；预支款项；预付款项 #;]2=
@  
advance account 暂支帐目；预付款帐户 =Q-k'=6\  
advance compensation 预付补偿金 V>Fesm"aq  
advance from shareholder 股东垫款 }k7_'p&yk  
advance pending reimbursement 预支以待日后付还 *:g_'K"+  
advanced economy 先进经济体系 xST4}Mb^f  
advancement 预付；预付财产 \:Za[6  
advances warrant 垫款令 h./P\eDc  
advancing 贷出 Z.'syGuV  
adverse balance 逆差 iCP~
O  
adverse exchange 逆汇 "k:=Y7Dx  
advertisement addressed to shareholders 在报章刊登的致股东通告 ]!Oue_-;  
advice for collection 托收通知书 %D`o  
advice of drawing 提款通知书；汇票通知书 (Sv>NQp  
advice of payment 付款通知 Ja|{1&J.  
Advisory Committee [Securities and Futures Commission] xr[Vp  
谘询委员会〔证券及期货事务监察委员会〕 w^HjZV  
Advisory Committee on Diversification 经济多元化谘询委员会 G>w+#{(  
affidavit 誓章；遗产申报誓章 KxIyc7.  
affidavit of no receipt 述明无收款的誓章 hi|!  
affiliate 联号；联营公司；附属公司 c7K!cfO:{N  
affiliated company 附属公司；联号；联营公司 E"qFXA>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )K;]y-Us[  
affordability 负担能力 7O)" `  
African Development Bank [AfDB] 非洲开发银行 +&5'uAe  
after-acquired property 事后取得的财产 .Q* 'r&n  
after-hours dealing 市后交易 U]R~gy}#  
after-tax profit 税后盈利；税后利润；税后溢利 I[d]!YI}F  
agency agreement 代理协议 s_[VHPN  
agency expenses 代理机构的开支 0 )}$^TV  
agency fee 代理费 ;a r><w  
Agency Law 《代理法》 =-#G8L%Q  
agent 代理人；承销人 n?xTkkr0  
agent of company 公司代理人 qf#)lyr<D6  
agent's fee 代理人费；经纪费 D-&an@  
aggregate 总计；总数；总体数字 }^%xvmQ\]  
aggregate amount 总款额；总额 eSfnB_@x2  
aggregate assets and liabilities 总体资产与负债 DHw<%Z-J  
aggregate at constant price 按固定价格计算的总体数字 r.yK,  
aggregate demand 总需求 S,jZ3^  
aggregate gross position 总持仓量 {ci.V*:"  
aggregate limit 总限额 h6v077qG  
aggregate of salaries tax 合计薪俸税 $B(kZ  
aggregate performance 总体表现；总体业绩 N|usFqCNk^  
aggregate supply 总体供应 f&KdlpxKv  
aggregate surplus 总盈余 G~,:2 o3  
aggregate total 整体总额 "ju'UOcS/  
aggregate value 总值；合计价值 R2<s0l  
aggregated basis 合计基准 sG7u}r  
aggregated net chargeable income 合计应课税入息实额 A7Po 3n%Q  
aggregation 合并计算；合计；总和 WXw}^v  
aggregation of incomes of husband and wife 夫妇入息合并计算 L2UsqVU  
aggregation of property 财产的总和 $IQw=w7p  
agio 差价；贴水 Qzv
Hm1,@  
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》 O`[aU%4b  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment T{v>-xBRy  
《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{8PQ2x>  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment tq1CwzRX  
《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》 p'_%aVm7  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment qet>1<  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Ifc]K?  
agreement for a settlement 授产协议 w;6bD'.>;  
agreement for assignment 转让协议 PNs~[  
agreement for sale 售卖协议；买卖协议 =q7Z qP  
agreement for sale and purchase 买卖协议 w8S!%abl1  
agreement for the payment of interest 支付利息协议 9;.(u'y|  
agreement for the repayment of money 还款协议 D\dWt1n  
agreement of reinsurance 再保险协议 b;sVls  
Agricultural Bank of China 中国农业银行 :KJ pk:<  
air passenger departure tax 飞机乘客离境税 \NZIEu)5?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 bNs4 5hDP  
airport tax 机场税 }@ Z56  
alcohol duty 酒精税 a' Ki;]q  
alienation 让与；让渡；转让 }je,")
#W  
alimony 生活费；赡养费 S-Y=-"  
All Ordinaries Index [AOI] 所有普通股指数 f5AjJYq1  
all risks 全险；综合险 \wcam`f
  
All Sales Record for Stock Market 《股票市场成交报告》 {%lXYMyu  
Allied Capital Resources Limited 新联财务有限公司 W]M)Q}:Y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Mips.Bx  
allocation letter 拨款信件 D"(L5jR8m@  
allocation of fund 分配款项；预留款项 g[RI.&?  
allocation of profit 利润分配；溢利分配 S{pXs&4O  
allocation warrant 拨款令 ~c^>54  
allotment 分配；配股 e
}/Lk5q!  
allotment notice 股份配售通知；配股通知 &s Pq<lo  
allotment of shares 股份分配 Z>c3  
allowable 可获宽免；免税的 lGwl1,=  
allowable business loss 可扣除的营业亏损 RqEH|EUZ  
allowable expenses 可扣税的支出 ,mhQ"\
+C  
allowance 免税额；津贴；备抵；准备金 ^bg2[FV  
allowance for debts 债项的免税额 @AHm!9?o  
allowance for depreciation by wear and tear 耗损折旧免税额 vE@!
{*  
allowance for funeral expenses 殡殓费的免税额 &,A64y  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "k*PA\U  
allowance for repairs and outgoings 修葺及支出方面的免税额 eAv4FA4g  
allowance to debtor 给债务人的津贴 S#)Eom?V  
alteration of capital 资本更改 b2aF 'y/  
alternate trustee 候补受托人 aRG2@5  
amalgamation 合并 HEA#bd\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Dd;Nz  
ambit of charges 征税范围；收费范围 kB?al#`  
amended valuation 经修订的估值 7K)6^r^  
American Commodities Exchange 美国商品交易所 <N\v)Ug`  
American Express Bank Limited 美国运通银行 R\o<7g-|  
American Stock Exchange 美国证券交易所 M@ed>.  
amortization 摊销 ?\C"YG69T  
amount due from banks 存放银行同业的款项 @-UL`+  
amount due from banks abroad 存放海外银行同业的款项 =]:>"_jN  
amount due from holding companies 控股公司欠款 >2bK
Sh  
amount due from local banks 存放本港银行同业的款项 kOIt(e  
amount due to banks 银行同业的存款 iw*Nq,(  
amount due to banks abroad 海外银行同业的存款 3nZo{p:E  
amount due to holding companies 控股公司存款 X]\ \,  
amount due to local banks 本港银行同业的存款 =Umw$+fJr  
amount due to outport banks 外埠银行同业的存款 =-_B:d;  
amount for note issue 发行纸币的款额 nstUMr6  
amount of bond 担保契据的款额 _.L4e^N&UO  
amount of consideration 代价款额 zZVfj:i8  
amount of contribution 供款数额 |V<h=D5W  
amount of indebtedness 负债款额 7o8{mp'_  
amount of principal of the loan 贷款本金额 (SKVuR%Jj  
amount of rates chargeable 应征差饷数额 #1>X58I^  
amount of share capital 股本额 m1Y>Nj[f  
amount of sums assured 承保款额 a4irokJv#  
amount of variation 变动幅度 _i/t?7  
amount of vote 拨款数额 ! u:Weoz  
amount payable 应付款额 X7s `U5'l  
amount receivable 应收款额 ^tXJj:
wtS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zbq@pj)Qu  
analysis 分析 6R=W}q4  
ancillary risk 附属风险 27;ci:5  
annual account 周年帐目；周年帐目报表；年度决算；年结 J~#;<e{\"  
annual accounting date 年结日期 D1__n6g[  
annual allowance 每年免税额；年积金；年度津贴；年津 w8n|B?Sr  
annual balance 年度余额 Fd0%lnui  
annual disposable income 每年可动用收入 P*cNh43U  
annual estimates 周年预算 ;[fw]P n  
annual fee 年费 ,?L2wl[  
annual general meeting 周年大会 ki85!k=Q2  
annual growth rate 年增率；每年增长率 % LJs  
annual long-term supplement 长期个案每年补助金 $m42:amM  
annual pensionable emolument 可供计算退休金的年薪 \Ym5<];E  
annual report 年报 x g0iN'e'K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,_Z+8  
annual return 周年报表；周年申报表；每年报税表格 g]*#%Xa  
Annual Return Rules 《周年报表规则》 :_O%/k1\@  
annual review of consumer prices 每年消费物价回顾 'nF2a
D%A  
annual roll-forward basis 逐年延展方式 vd8{c7g:n  
annual salary 年薪 0}b tXh  
annual statement 年度报表；年度决算表 ^<e.]F25M  
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 rwGKfoKI
 
annuitant 年金受益人 qHxqQ'ks;  
annuity 年金 >Z1sb n  
annuity contract 年金合约 xD6@Qk  
annuity on human life 人寿年金 Rz.?i+  
antecedent debt 先前的债项 () j=5KDu  
ante-dated cheque 倒填日期支票 9=UkV\m)  
anticipated expenditure 预期开支 b j'Xg  
anticipated net profit 预期纯利 at)~]dG  
anticipated revenue 预期收入 ayiu,DXx  
anti-inflation measure 反通货膨胀措施 %mZ{4<7  
anti-inflationary stance 反通货膨胀立场 /n>qCuw  
apparent deficit 表面赤字 M%@!cW  
apparent financial solvency 表面偿债能力 p`l0?^r c"  
apparent partner 表面合伙人 X-wf:h?i  
application for personal assessment 个人入息课税申请书 8O38#{[S  
application of fund 资金应用 &uO%_6J  
application to release as liquidator and to destruct the books of accounts and documents x@*SEa  
申请免除清盘人职务及毁灭帐簿与文件 M8tRjNWS?  
appointed actuary 委任精算师 ;cQ6g` bM\  
appointed auditor 委任核数师；委任审计师 }2e??3  
appointed trustee 委任的受托人 l(02W  
appointer 委任人 hRCed4qA  
apportioned pro rata 按比例分摊 m%76i;uP  
apportionment 分配；分摊 ~8]NK&J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7x@A%2J  
apportionment formula 分摊方程式 ^Y'HaneoM  
apportionment of estate duty 遗产税的分摊 h@[R6G|  
appraisal 估价；评估 `DC2gJKk%  
appreciable growth 可观增长 +t?3T-@Ks  
appreciable impact 显着影响 Xwhui4'w  
appreciable increase 可观增长 -YCOP0  
appreciation 增值；升值 7R`mf   
appreciation against other currencies 相对其他货币升值 Nd;Ku6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 |]c8jG\h  
appreciation tax 增值税 DK$s&zf  
appropriation 拨款；拨用；拨付 $fzaPD4.  
appropriation account 拨款帐目 f\jLqZY  
Appropriation Bill 拨款法案 e:5bzk!~  
appropriation-in-aid system 补助拨款办法 xftBSdVE  
approved assets 核准资产 c`o7d)_Ke  
approved basket stock 认可一篮子证券 }b-g*dn]5  
approved budget 核准预算 QnJZr:4b  
approved charitable donation 认可慈善捐款 uH(f$A  
approved charitable institution 认可慈善机构 s{$(*_  
approved currency 核准货币；认可货币 D ^x-^6^  
approved estimates 核准预算 8@tPm$  
approved estimates of expenditure 核准开支预算 ](s'L8(x  
approved overseas insurer 核准海外保险人 6*3.SGUY  
approved overseas trust company 核准海外信托公司 PBp^|t]E>  
approved pooled investment fund 核准汇集投资基金 q,+yqrt  
approved provident fund scheme 认可公积金计划 eN^qG 42  
approved provision 核准拨款 43@{JK9G  
approved redeemable share 核准可赎回股份 ;S>])
5<  
approved regional stock 认可地区性证券 lqm1!5dt  
approved retirement scheme 认可退休金计划 h]TQn
)X]  
approved subordinated loan 核准附属贷款 [DF,^4g  
arbitrage 套戥；套汇；套利 k@'#@ t  
arbitrageur 套戥者；套汇者 smnSDS  
arbitrary amount 临时款项 oIduxbAp  
arrangement 措施；安排；协定 `-p:vq`  
arrears 欠款 OEkN(wF  
arrears of pay 欠付薪酬 
LS917ci-  
arrears of revenue 逾期未收税款；逾期未收的帐项 [Ki0b^  
articles of association 组织章程；组织细则；组织章程细则 -&-Ma,M?  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +>r/0b  
ascertainment of profit 确定利润 sL\L"rQN6  
"Asia Clear" “亚洲结算系统” lhBT@5Dm9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 pNKhc#-w  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 kYjGj,m"  
Asian Development Fund [ADF] 亚洲发展基金 |%' nVxc4r  
Asian dollar bond 亚洲美元债券 b4QI)z  
Asian dollar market 亚洲美元市场 IkGfnXJ  
Asian dollar rate 亚洲美元利率 `a2n:F  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 |563D#?cR  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 o*o/q],C9-  
asked price 沽盘；喊价；索价；卖方报价 GhIK
vX_N  
assessable income 应评税入息 SgS~ {4Zx*  
assessable loss 应评税亏损 Mw;sLsu  
assessable profit 应评税利润 2u5|8  
assessable value 应评税值 HlH64w2^R  
assessed profit 估定利润 %*L:sTj(  
assessed value 经评估价值 Qx+%"YO  
assessment 评税；评定；估价；评税单 [x,>?~6ek  
assessment number 评税编号；估价编号 :R~MO&  
assessment of additional tax 补加税评税 !lj| cT9  
assessment of performance 业绩评估；实绩评价 <1t*I!e_  
Assessor 评税主任 FW21 U<  
asset price bubbles 资产价格泡沫 }n4
V|f-  
asset-backed securities 具资产保证的证券 #~<0t(3Q  
assets accretion 资产增值 #g]vc_V  
assets and liabilities 资产与负债 `0Oh_8"  
assets betterment statement 资产递增表；资产改进表 "$2y-|  
assets lending 实物放款；有抵押贷款 n:{qC{D-qS  
assets of the company passing on the death 死者去世时转移的公司资产 "-+\R}q$  
assets pledged as security for liabilities 用作负债抵押的资产 <|SRe6m  
assets portfolio 资产投资组合 ;{U@qQD7  
assets price 资产价格 ]3X@_NYj  
assets quality 资产质素 rV T{90,  
assets realization 资产变现 ,}K7Dg^1  
assets refinancing arrangement 资产再集资安排 61)-cVC  
assets securitization 资产证券化 *q-['"f  
assets situated outside Hong Kong 在香港以外地方的资产 UOxkO  
assets stripping 削减资产；拆卖资产 ;{KV /<3  
assets value 资产值 N _86t  
assignee 承让人 H*$jc\ dC  
assignment 转让；转让书；转让契 d'G0m9u2  
assignment of interest 权益转让 n}!PO[m~  
assignment of letters patent and trade mark 专利证书及商标转让 <gQIq{B?  
assignment of property 物业转让；物业转让书 IrqZi1  
assignment right 转让权 ):b$xNn  
assignor 转让人 USM4r!x  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 d~1gMz+)  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 @Bf%s(Uj+  
associate member 附属会员 Q+W1lv8R  
associated body corporate 相联法人团体 LC'{p  
associated company 相联公司；联属公司 !BOY@$Y  
associated corporation 相联法团 A m>cd;  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4
}eepJOn  
公认会计师公会〔英国〕 qa0 yg8,<  
Association of Futures Exchange Brokers 香港期货经纪协会 Yd#/1!A7u  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {l
/-LZ.  
association of underwriters 承保人组织 2kIa*#VOJ  
assumption of control 接管 z$?~Y(EY  
assurance 担保；保险；转易；转易书 f]\CD<g3|E  
assurance of interest 权益的转易 \xnWciQ#{  
at 19XX price 按一九ＸＸ年价格计算 ^HqY9QT2  
at a discount 按赔价计算；按贴水价格计算；打折扣 v33dxZ'  
at a premium 按溢价计算；按升水价格计算 1ke g
9]  
at call 通知付款；按通知 &3TEfvz  
at constant market price 按固定市价计算 ,I%g|'2  
at constant price 按固定价格计算 +i@y@<l:+  
at cost 按成本计算 4Dw@r{  
at current market price 按当时市价计算；按现时市价计算 mg$]QnbAnH  
at current price 按当时价格计算；按现时价格计算 `CgaS#  
at factor cost 按要素成本计算；按生产要素成本计算 P dhEQ}H  
at money-of-the-day price 按付款当日价格计算 s#)5h0t#du  
at or better 按指定或较佳价位〔买卖指令〕 <7j87  
at par 按面值计算；平价 BA%pY|"Q  
at sight 见票即付 '<ZlGFt'n  
at the close 按收市盘 'gPzm|f|t@  
at the opening 按开市盘 iX2]VRNxl  
attestation 见证；见证条款 5yzv|mrx  
at-the-money option 平价期权 'i4_`^:+  
attorney 受权人；受托代表人 ,Qe?8En[  
attornment 新拥有人承认书 tm#nUw  
attributable profit 可归属利润 ZI
3Nq  
attributable share value 可归属股份价值 #nK>Z[  
Auckland Stock Exchange 奥克兰证券交易所 X0haj~o[  
auction 拍卖 '~&9D:(  
auctioneer 拍卖商 w(/aiV  
audit 审计；核数 #w\~&
0  
Audit Commission 审计署 YQ6f}O  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @!yMIM%P  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 7:)n$,31FW  
audit review 帐目审查 s3R(vd  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 %sX$nmi3  
audited account 审计帐目；经审计的帐目 =p=rg$?  
audited annual account 经审计的周年帐目 d\ 1Og\U|A  
audited balance sheet 经审计的资产负债表 Fpa_qjL;  
auditor 核数师；核数主任；审计师 :F{:Z*Fi0  
auditor's certificate 核数师证明书；审计师证明书 ;I}kQ!q  
auditor's report 核数师报告；审计师报告 |!"`MIw,  
Aussie bond 澳元债券 06N}k<10O  
austerity budget 紧缩预算 !,Va(E|=  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 X@LRsg  
Australia All Ordinaries Index 澳洲所有普通股票指数 -/g B|J  
Australian Dollar [AUD] 澳元 GJtZ&H  
Australian Options Market 澳大利亚期权市场 &'}RrW-s  
Australian Securities Commission 澳洲证券事务监察委员会 17G'jiYH  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2gq9k}38  
Australian Stock Exchange 澳大利亚证券交易所 H=Y{rq@  
Austrian Schilling [ATS] 奥地利先令 :=\Hoz  
authentication 认证；鉴证
Ct=-4  
authority to purchase 委托购买证；委购书 4bw4c
qY;  
authorization 认可；核准；授权；授权书 VI'hb'2  
authorization by direction 指示授权 2L} SJUk*  
authorization by instruction 指令授权 7[5.> h  
authorization by warrant 令状授权 S>]pRV9rT  
authorization of unit trust 单位信托的认可 \V*xWS  
authorized agent 指定代理人  .5y+fL  
authorized capital 法定资本 1r]IogI  
authorized clerk 出市员 aM:nOt" S1  
authorized dealer 认可交易商 $l|qk z  
authorized financial institution 认可财务机构 HLZ;8/|48m  
authorized fund 认可基金 .[JYj(p  
authorized fund house 获授权的基金公司；认可基金公司 <\pfIJr$  
authorized institution 认可机构 t<|NLk.  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 MgNU``  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6Qy@UfB  
authorized insurer 获授权保险人；获认可承保人 !=:$lzS^  
authorized investment 特准投资项目 UmclTGn  
authorized person 获授权人 +i2}/s@JJ  
authorized representative 获授权代表 ^]a#7/]o  
authorized share capital 法定股本 NwG= <U*  
automated quotation system 自动报价系统 |>JS!NM I  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Wu_kx2h  
自动交易系统〔香港期货交易所有限公司〕 9)gC6IiW  
automatic adjustment mechanism 自动调整机制 nY`RRC  
automatic adjustment system 自动调整系统 2VJR$Pao  
Automatic Clearing House 自动票据交换所 IuRmEL_Q_  
automatic exchange rates accumulation system 自动化汇率累集系统 y10h#&k  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~ y;6W0x  
automatic teller machine [ATM] 自动柜员机 26k LhFS  
autopay 自动转帐 FcYFovS  
available assets 可用资产 L>a  
available fiscal reserve 现存财政储备 V` 1/SQX  
available profit 可用利润 q11>f  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 2h=!k|6  
average 平均；平均数；海损 MvWaB  
average basic salary 平均基本薪金 x`dHJq`_g  
average consumer expenditure 平均消费开支；一般消费开支 FTQ%JTgT  
average cost 平均成本 km1~yQ"bH  
average cost of land production 增辟土地平均成本 lAJxr8 .  
average daily turnover 平均每日成交额 (3#Cl 1]f  
average daily wage rate 平均每日工资率 4W)B'+ZK8  
average expenditure pattern 平均开支模式 K?zH35f$  
average growth rate 平均增长率 )l[M Q4vWW  
average net fixed assets 固定资产平均净值 ;Mpy#yIU.  
average of relatives 相对价格平均数 $W9{P;  
average price 平均价格 $[/&74#0HX  
average propensity to consume 平均消费倾向；一般消费倾向 'Ub g0"F(  
average propensity to save 平均储蓄倾向；一般储蓄倾向 HsHB!mQV  
average rate 平均率 \&iP`v`K  
average revenue 平均收入；平均收益 D0#x Lh  
average stock 平均库存；平均存货 !H irhDN  
average yearly rent 平均年租 *EZHJt9  
avoidance of double taxation 避免双重课税 U9A~9"O  
avoidance of tax 避税

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