一些有用的会计术语(也不知道发的地方对不对)A

A: ,H\EPmNHK  
A share Ａ股；甲类股份 $ ^m_M.1  
abatement of tax 减税；减扣免税额 !bS:!Il9=  
ABN AMRO Bank N.V. 荷兰银行 }JoCk{<31  
above-the-line expenditure 线上项目支出；经常预算支出 ~8RN  
above-the-line receipt 线上项目收入；经常预算收入 (Z;-u+ }.  
ABSA Asia Limited 南非联合亚洲有限公司 Q]A;VNx  
absolute change 绝对数值变更 O$LvHv!  
absolute expenditure 实际开支 9psD"=/"  
absolute guideline figure 绝对准则数字 6O!&!  
absolute interest 绝对权益 8E ^yHd4Y  
absolute order of discharge 绝对破产解除令 /c8F]fkZ=  
absolute profit margin 绝对利润幅度 zuwCN.  
absolute value 实值；绝对值 ~~]L!P  
absolutely vested interest 绝对既得权益 PL[7|_%  
absorbed cost 已吸收成本；已分摊成本 Zm^4p{I%o*  
absorption 吸收；分摊；合并 8ZE{GX.m2c  
absorption rate 吸收率；摊配率；分摊率 S~/zBFo-  
ACB Finance Limited 亚洲商业财务有限公司 2/x+7F}w5  
acceptable form of reciprocity 合理的互惠条件 ZFY t[:  
acceptable rate 适当利率；适当汇率 .{*V^[.  
acceptance agreement 承兑协议 9#xcp/O  
acceptance for honour 参加承兑 mn)kd  
acceptor 承兑人；接受人；受票人 G(EiDo&  
acceptor for honour 参加承兑人 SZea[~&  
accident insurance 意外保险 1|Us"GQ(n  
Accident Insurance Association of Hong Kong 香港意外保险公会 ZV$qv=X  
accident insurance scheme 意外保险计划 /9QI^6&SX  
accident year basis 意外年度基准 $ohIdpZLH2  
accommodation 通融；贷款 e>=P'  
accommodation bill 通融票据；空头票据 M9[Fx=
qY  
accommodation party 汇票代发人 |ffM6W1:  
account balance 帐户余额；帐户结余 -tlRe12
 
account book 帐簿 D}r,t_]Eb  
account collected in advance 预收款项 bT2b)nf  
account current book 往来帐簿 ng;,;o.  
account of after-acquired property 事后取得的财产报告 ~8o's`  
account of defaulter 拖欠帐目 '!I^Lfz-Z  
account payable 应付帐款 FcB]wz  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 "}Of f  
account receivable 应收帐款 CD;C
z*c  
account receivable report 应收帐款报表 KW]/u  
account statement 结单；帐单；会计财务报表 T&  
account title 帐户名称；会计科目 51u8.%{4  
accountant's report 会计师报告 !U/iY%NE  
Accountant's Report Rules 会计师报告规则 .;8T*  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9#IKb:9k  
Accounting Arrangements 《会计安排》 al.~[T-O+  
accounting basis 会计基础 w(zlHj  
accounting by Official Receiver 破产管理署署长呈交的帐目 S~.:B2=5K  
Accounting Circular 《会计通告》 }Zu>?U  
accounting class 会计类别 xv4_q-r[  
accounting date 记帐日期；会计结算日期 sk.<|-(o  
accounting for money 款项核算 <O>1Y09C/  
Accounting Officer 会计主任 Po#;SG#Ee  
accounting period 会计报告期；会计期 yZE"t[q#O  
accounting policy 会计政策；会计方针 T\55uQ  
accounting practice 会计惯例 bwR24>8lP  
accounting principle 会计准则 hz
\F
q1  
accounting record 会计记录 V\^3I7F  
accounting report 会计报告 tIR"y:U+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ( 6|S42  
Accounting Society of China 中国会计学会 ],YIEOx6  
accounting statement 会计报表 -K9bC3H  
accounting system 会计制度；会计系统 p,.+i[V  
accounting transaction 会计事项；帐务交易 E"ijNs  
accounting treatment 会计处理 7{e0^V,\k  
accounting year 会计年度 z|;7;TwA  
accretion 增值；添加 K4b# y~@  
accrual 应计项目；应累算数目 Dm?>U1{   
accrual basis 应计制；权责发生制 rV>/:FG  
accrual basis accounting 应计制会计；权责发生制会计 &=oW=g2  
accrue 应累算；应计 D<B/oSy  
accrued benefit 应累算利益 /B73|KB+  
accrued charges 应计费用 03Pa; n  
accrued cumulative preference share dividend 应累算的累积优先股股息 g.ty#Z=:  
accrued expenses 应累算费用 R}'kF63u*  
accrued interest payable 应付利息；应计未付利息 <2Lcy&w_M  
accrued interest receivable 应收利息；应计未收利息 Bvj-LT=)  
accrued right 累算权益 {%.FIw k  
accruing profit 应累算的利润 f0]8/)  
accumulated fiscal reserve 累积财政储备 TO7%TW{L  
accumulated profit 累积利润；滚存溢利 !*_5 B'  
accumulated reserve 累积储备 z;yb;),  
accumulation of surplus income 累积收益盈余 !r]
elX  
acquired assets 既得资产 (=cR;\s<  
acquisition 收购；购置；取得 +`O8cHx  
acquisition cost 购置成本 xs_l+/cZ  
acquisition expenses 购置费用 zA4m !l*eM  
acquisition of 100% interest 收购全部股权 BQq,,i8H  
acquisition of control 取得控制权 UE33e(Q<  
acquisition of fixed assets 购置固定资产 t2d_XQOK  
acquisition of shell “买壳” /^v?Q9=Y  
acquisition price 收购价 Ao~ZK[u  
act of God 天灾 o_>id^$>B  
acting partner 执事合伙人 zY6{ OP!#  
active market 买卖活跃的市场；交投畅旺的市场；旺市 R{uq8NA- W  
active partner 积极参与的合伙人 O*^=  
active trading 交投活跃 OoL#8R  
actual circulation 实际流通 STmn%&  
actual cost 实际成本 O&YX V  
actual expenditure 实际开支；实际支出 HQl
hT  
actual income 实际入息；实际收入；实际收益 W|XTa  
actual market 现货市场 E#?*6/  
actual price 现货价；实际价格 \,| Xz|?C  
actual profit 实际利润 `oQ)qa_  
actual quotation 实盘；实际价位；实际报价 V~ph1Boz2  
actual year basis 按实际年度计算 }GX[N\$N  
actuals 实货 SA@MJ>Z  
actuarial investigation 精算调查 02OL-bv}HS  
actuarial principle 精算原则 __<u!;f  
actuarial report 精算师报告 4X,fb`  
Actuarial Society of Hong Kong 香港精算学会 2gLa4B-  
actuarial valuation 精算师估值 <;}jf*A  
actuary 精算师 a'=C/ s+  
ad referendum agreement 暂定协议；有待覆核的协定 ^{\gD23  
ad valorem duty 从价税；按值征税 7DaMuh~<  
ad valorem duty system 从价税制 tr3Rn :0]  
ad valorem fee 从价费 6) {jHnk)  
ad valorem tariff 从价关税 AW3\>WC  
additional allowance 额外免税额 QB p`r#{I{  
additional amount for unexpired risk 未过期风险的额外款额 v).V&":  
additional assessable profit 补加应评税利润 <\uz",e}  
additional assessment 补加评税 ns`|G;1vv  
additional commitment 额外承担 oo sbf#V  
additional commitment vote 额外承担拨款 wG6@.;3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3";Rw9  
additional dependent parent allowance 供养父母额外免税额 $@k[Xh  
additional provision 额外拨款 2K?~)q&t*  
additional stamp duty 附加印花税 *c'nPa$+|S  
additional tax 补加税罚款；补加税款 Esh3cn4  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 NMq#D$T  
adjudged bankrupt 被裁定破产 $OOZ-+8  
adjudicated bankrupt 裁定破产人 vpR^G`/
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $t.i)wg +  
adjudication of bankruptcy 裁定破产；宣告破产 H>Wi(L7  
adjudication of insolvency 裁定无力偿还债务 #Ezq}F8Y  
adjusted actual 经调整的实数；调整后的实数 F)P"UQ!\  
adjusted current assets 经调整的流动资产；调整后的流动资产 _cra_(b  
adjusted figure 经调整的数字；调整后的数额 $U=E7JO  
adjusted liabilities 经调整的负债；调整后的负债 ZNb;24  
adjusted loss 经调整的亏损；调整后的亏损 v"'Co6fw  
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 m>dZ n  
adjusted profit 经调整的利润；调整后的利润 t<S]YA~N'  
adjusted surplus 经调整的盈余额；调整后的盈余额 W'2T7ha Es  
adjusted value 经调整的价值；调整后的价值 -WiOs;2~/  
adjustment 调整；修订；理算〔保险〕 YNV!(>\GE  
adjustment centre 调剂中心 py#`  
adjustment lag 调整过程的时间差距；调整时差 nd)Z0%xo  
adjustment mechanism 调整机制 P&PPX#%  
adjustment of loss 亏损调整 {;.q?mj  
adjustment process 调整过程；调整程序 :EOx>Pf_9)  
adjustment range 调整幅度 $50rj  
administered exchange rate 受管制汇率 O
1TJJ8  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 f+>l-6M+p  
administration expenses 行政费用 "JI FF_  
administration fee 手续费；行政费 5)X;q-  
administration in bankruptcy 破产管理 aRFLh  
administration order 遗产管理令  !]]QbB  
administrator 管理人；遗产管理人 ;M,u,KH)/  
administrator of the estate 遗产管理人 C? pi8Xg  
admission of debt 债项承认书 +-_71rJc.  
admission of proof 接纳债权证明 J[E_n;d1  
advance 放贷款项；垫付款项；预支款项；预付款项 {z)&=v@  
advance account 暂支帐目；预付款帐户 {ctEjgiE  
advance compensation 预付补偿金 /7WN,a  
advance from shareholder 股东垫款 W_k;jy_{9  
advance pending reimbursement 预支以待日后付还 H:9Z.|{Gv  
advanced economy 先进经济体系 566vjE  
advancement 预付；预付财产 JNhHQvi\  
advances warrant 垫款令 HU
[a b  
advancing 贷出 \~V ZY  
adverse balance 逆差 RiHOX&-7  
adverse exchange 逆汇 Wn;B~  
advertisement addressed to shareholders 在报章刊登的致股东通告 a^yBtb~,P  
advice for collection 托收通知书 lZT9 SDtS  
advice of drawing 提款通知书；汇票通知书 h{zE;!+)D  
advice of payment 付款通知 @\-i3EhR  
Advisory Committee [Securities and Futures Commission] J6x#c`Y  
谘询委员会〔证券及期货事务监察委员会〕 (!FUu  
Advisory Committee on Diversification 经济多元化谘询委员会 ftBbO8e  
affidavit 誓章；遗产申报誓章 =gI;%M\'  
affidavit of no receipt 述明无收款的誓章 8`bQ,E+2  
affiliate 联号；联营公司；附属公司 >:W7f2%8`  
affiliated company 附属公司；联号；联营公司 a[TR_uR  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 $Pa7B]A,Ae  
affordability 负担能力 uK6_HvHuy  
African Development Bank [AfDB] 非洲开发银行 3f'dBn5  
after-acquired property 事后取得的财产 3L2@C%  
after-hours dealing 市后交易 .Q'/e>0  
after-tax profit 税后盈利；税后利润；税后溢利 q^{Z"ifL  
agency agreement 代理协议 k2>gnk0  
agency expenses 代理机构的开支 z;Pr] *F  
agency fee 代理费 Uh.XL=wY  
Agency Law 《代理法》 +<p?i]3CHe  
agent 代理人；承销人 M%=V vE.I  
agent of company 公司代理人 oK3uGPi  
agent's fee 代理人费；经纪费 % :?_N  
aggregate 总计；总数；总体数字 :uM2cc^  
aggregate amount 总款额；总额 vCC}IDd
 
aggregate assets and liabilities 总体资产与负债 <^:e)W  
aggregate at constant price 按固定价格计算的总体数字 g=eYl_P6  
aggregate demand 总需求 yX:A?U  
aggregate gross position 总持仓量 .Z=4,m
>  
aggregate limit 总限额 cY/!z  
aggregate of salaries tax 合计薪俸税 jO'+r'2B9  
aggregate performance 总体表现；总体业绩 3/sKRU  
aggregate supply 总体供应 x+~IXi>Ig  
aggregate surplus 总盈余 |12Cg>;j*n  
aggregate total 整体总额 U3SF'r8  
aggregate value 总值；合计价值 ">b~k;M?  
aggregated basis 合计基准 >FtW~J"X  
aggregated net chargeable income 合计应课税入息实额 bkmW[w:M  
aggregation 合并计算；合计；总和 -VK6Fq  
aggregation of incomes of husband and wife 夫妇入息合并计算 }z/;^``  
aggregation of property 财产的总和 5+
U2@XV  
agio 差价；贴水 (nP 6Xq  
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》 ]:* 8 Mb#  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 1VW;[ ocQ  
《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》
bDdJh}Vz  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment >`rK=?12<
 
《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》 }qUNXE@  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 6bL+q`3>  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ; n2|pC^  
agreement for a settlement 授产协议 YT;b$>1v  
agreement for assignment 转让协议 3#>;h
 
agreement for sale 售卖协议；买卖协议 .K![<eZ  
agreement for sale and purchase 买卖协议 /'|'3J]HP  
agreement for the payment of interest 支付利息协议 m35Blg34  
agreement for the repayment of money 还款协议 A`4Di8'Me  
agreement of reinsurance 再保险协议 Q(lj&!?1k  
Agricultural Bank of China 中国农业银行 |_l\.  
air passenger departure tax 飞机乘客离境税 >V
~q`htth  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @Z$`c{V<  
airport tax 机场税 U\S%Jq*  
alcohol duty 酒精税 uM0!,~&9|  
alienation 让与；让渡；转让 0x'-\)v>3  
alimony 生活费；赡养费 i<D}"h|  
All Ordinaries Index [AOI] 所有普通股指数 a,Gd\.D  
all risks 全险；综合险 gi`K^L=C  
All Sales Record for Stock Market 《股票市场成交报告》 s:Us*i=H,  
Allied Capital Resources Limited 新联财务有限公司 yjvH)t/!.  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Hfer\+RX  
allocation letter 拨款信件 $[VeZ-  
allocation of fund 分配款项；预留款项 DM6oMT  
allocation of profit 利润分配；溢利分配 l*[.  
allocation warrant 拨款令 myH:bc>6  
allotment 分配；配股 9IL#\:d1  
allotment notice 股份配售通知；配股通知 4!lbwqo  
allotment of shares 股份分配 iKB8V<[\T  
allowable 可获宽免；免税的 +Q, 0kv  
allowable business loss 可扣除的营业亏损 L
V:oNK(  
allowable expenses 可扣税的支出 IY|;}mIF  
allowance 免税额；津贴；备抵；准备金 t1HUp dHY  
allowance for debts 债项的免税额 @aR! -}  
allowance for depreciation by wear and tear 耗损折旧免税额 8$avPD3jx  
allowance for funeral expenses 殡殓费的免税额 <i'4EnO  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 bAeN>~WvY  
allowance for repairs and outgoings 修葺及支出方面的免税额 SsjO1F  
allowance to debtor 给债务人的津贴 qE6:`f  
alteration of capital 资本更改 ie$QKoE  
alternate trustee 候补受托人 :W5*fE(i  
amalgamation 合并 kr7f<;rmJ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 = PldXw0  
ambit of charges 征税范围；收费范围 5YIiO7@4  
amended valuation 经修订的估值 ogv86d  
American Commodities Exchange 美国商品交易所 J'.:l}g!1  
American Express Bank Limited 美国运通银行 e,Xvt5  
American Stock Exchange 美国证券交易所 uR"srn;^  
amortization 摊销 W|=?-
 
amount due from banks 存放银行同业的款项 7Z>u|L($m  
amount due from banks abroad 存放海外银行同业的款项 ,=lMtW  
amount due from holding companies 控股公司欠款 ^DHFP-G?e  
amount due from local banks 存放本港银行同业的款项 L>{E8qv>w  
amount due to banks 银行同业的存款 p}.P^`~j  
amount due to banks abroad 海外银行同业的存款 IS7g{:}=p  
amount due to holding companies 控股公司存款 DLE|ctzj[7  
amount due to local banks 本港银行同业的存款 Kp"mV=RG2T  
amount due to outport banks 外埠银行同业的存款 !@-j!Ub  
amount for note issue 发行纸币的款额 oaI7j=Gp  
amount of bond 担保契据的款额 NFGC.<  
amount of consideration 代价款额 Ns9cx  
amount of contribution 供款数额 1?HUXN#,  
amount of indebtedness 负债款额 eif<aG5  
amount of principal of the loan 贷款本金额 } oJ+2OepN  
amount of rates chargeable 应征差饷数额 ?mY )m +  
amount of share capital 股本额 zdn e2  
amount of sums assured 承保款额 MxxYMR  
amount of variation 变动幅度 /s6':~4  
amount of vote 拨款数额 <
/<
_e0  
amount payable 应付款额 wd*i~A3+?  
amount receivable 应收款额  ;9c3IK@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oUZwZ_yKW  
analysis 分析 7"=  
ancillary risk 附属风险 ,oDZ:"
;  
annual account 周年帐目；周年帐目报表；年度决算；年结 ]M{SM`Ya  
annual accounting date 年结日期 }E
vyfc#D  
annual allowance 每年免税额；年积金；年度津贴；年津 fl~k')s  
annual balance 年度余额 n4)G g~PE  
annual disposable income 每年可动用收入 #e&j]Q$Eh  
annual estimates 周年预算 /woa[7Xe  
annual fee 年费 \~xsBPX+x  
annual general meeting 周年大会 p<'mc|hGq  
annual growth rate 年增率；每年增长率 H's67E/>*  
annual long-term supplement 长期个案每年补助金 -]5dD VSO  
annual pensionable emolument 可供计算退休金的年薪 ezlp~z"_k  
annual report 年报 oypq3V=5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 MLmc]nL=  
annual return 周年报表；周年申报表；每年报税表格
}*$-rieg  
Annual Return Rules 《周年报表规则》 ".v9#|  
annual review of consumer prices 每年消费物价回顾 e`R*6^e  
annual roll-forward basis 逐年延展方式 i>T{s-3v  
annual salary 年薪 +n9&q#ah  
annual statement 年度报表；年度决算表 ^/R@bp#<  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 -'{ioHt&X/  
annuitant 年金受益人 KK]AX;  
annuity 年金 
JU<<,0  
annuity contract 年金合约 ix^:qw;  
annuity on human life 人寿年金 yqlkf$?  
antecedent debt 先前的债项 "eI-Y`O,  
ante-dated cheque 倒填日期支票 P%pB]d.qpi  
anticipated expenditure 预期开支 H` Q_gy5Z(  
anticipated net profit 预期纯利 +Qu~UK\  
anticipated revenue 预期收入 7H[#  
anti-inflation measure 反通货膨胀措施 /.05rTpp  
anti-inflationary stance 反通货膨胀立场 (W3R3>;  
apparent deficit 表面赤字 abD55YJY  
apparent financial solvency 表面偿债能力 ;eG%#=>  
apparent partner 表面合伙人 bm%2K@ /U  
application for personal assessment 个人入息课税申请书 Ym&_IOx  
application of fund 资金应用 @Qruc\_  
application to release as liquidator and to destruct the books of accounts and documents ;#/b=j\pi  
申请免除清盘人职务及毁灭帐簿与文件 l/LRr.x  
appointed actuary 委任精算师 ezwcOYMXK  
appointed auditor 委任核数师；委任审计师 h'UWf"d  
appointed trustee 委任的受托人 E(8!VY ^  
appointer 委任人 xi;SKv;p  
apportioned pro rata 按比例分摊 z^~uq:  
apportionment 分配；分摊 S_c#{4n  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ca+d ?IS  
apportionment formula 分摊方程式 ,Q(n(m'  
apportionment of estate duty 遗产税的分摊 bLu6|YB  
appraisal 估价；评估 JS&l h  
appreciable growth 可观增长 &#.XLe\y  
appreciable impact 显着影响 G7%Nwe~Y  
appreciable increase 可观增长 0g]ABzTn  
appreciation 增值；升值 8 gOK?>'9  
appreciation against other currencies 相对其他货币升值 Dr(.|)hv[&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 I"sKlMD  
appreciation tax 增值税 )^%,\l-!  
appropriation 拨款；拨用；拨付 ]t0?,q.$7  
appropriation account 拨款帐目 .d8) *  
Appropriation Bill 拨款法案 g IX"W;  
appropriation-in-aid system 补助拨款办法 `ZV;Le'
 
approved assets 核准资产 d^]wqnpf  
approved basket stock 认可一篮子证券 Ow//#:  
approved budget 核准预算 '.WYs!  
approved charitable donation 认可慈善捐款 ?]kIztH  
approved charitable institution 认可慈善机构 4,H}'@Db}  
approved currency 核准货币；认可货币 q7 Uu 8JXF  
approved estimates 核准预算 ?Dd2k%o  
approved estimates of expenditure 核准开支预算 'y-IE#!5  
approved overseas insurer 核准海外保险人 HW.S~eLw*  
approved overseas trust company 核准海外信托公司 qK|r+}g|&  
approved pooled investment fund 核准汇集投资基金 c)@M7UK[  
approved provident fund scheme 认可公积金计划 4CX*  
approved provision 核准拨款 S)g5Tu)  
approved redeemable share 核准可赎回股份 MrOW&7  
approved regional stock 认可地区性证券 .vQ2w  
approved retirement scheme 认可退休金计划 Yz-b~D/=}  
approved subordinated loan 核准附属贷款 J9poqp@`MG  
arbitrage 套戥；套汇；套利 MB^b)\X  
arbitrageur 套戥者；套汇者 $Ae/NwIlc  
arbitrary amount 临时款项 Kh<v2  
arrangement 措施；安排；协定 ;1{S"UY  
arrears 欠款 Dvd.Q/f  
arrears of pay 欠付薪酬 ^Po\:x%o  
arrears of revenue 逾期未收税款；逾期未收的帐项 (nBJ,v)  
articles of association 组织章程；组织细则；组织章程细则 #J2856bzS  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 j?w7X?1(  
ascertainment of profit 确定利润 D ?,P\cp  
"Asia Clear" “亚洲结算系统” |r0j>F
 
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 /^/'9}7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 webT
 
Asian Development Fund [ADF] 亚洲发展基金 *WMcE$w/D  
Asian dollar bond 亚洲美元债券 ?0'bf y]  
Asian dollar market 亚洲美元市场 |C>Yd*E,C  
Asian dollar rate 亚洲美元利率 H7qda'%>  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 VJ_E]}H  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 rK=[&
k  
asked price 沽盘；喊价；索价；卖方报价 rX;
(48Y  
assessable income 应评税入息 ^o?.Rph|i]  
assessable loss 应评税亏损 ,8$;|#d  
assessable profit 应评税利润 8(Z*Vz uu  
assessable value 应评税值 zac>tXU;  
assessed profit 估定利润 i
9.52  
assessed value 经评估价值 db#y]>^l  
assessment 评税；评定；估价；评税单 L
gUaX  
assessment number 评税编号；估价编号 !\|&E>Gy  
assessment of additional tax 补加税评税 |":^3  
assessment of performance 业绩评估；实绩评价 b.Y[:R_9&  
Assessor 评税主任 [gv2fqpP  
asset price bubbles 资产价格泡沫 n4Q!lJ  
asset-backed securities 具资产保证的证券 uY
"88|  
assets accretion 资产增值 .6vQWt7@  
assets and liabilities 资产与负债 :4Q_\'P  
assets betterment statement 资产递增表；资产改进表 7!MW`L/`  
assets lending 实物放款；有抵押贷款 HCHC~FNd  
assets of the company passing on the death 死者去世时转移的公司资产 00b )Bg  
assets pledged as security for liabilities 用作负债抵押的资产 &,)9cV /  
assets portfolio 资产投资组合 !(SaE'  
assets price 资产价格 2d$hgR#v  
assets quality 资产质素  ZfvFs  
assets realization 资产变现 uE5kL{Fv  
assets refinancing arrangement 资产再集资安排 aYPzN<"%  
assets securitization 资产证券化 _HGDqjL  
assets situated outside Hong Kong 在香港以外地方的资产 hrcR"OZ~X  
assets stripping 削减资产；拆卖资产 )QI]b4[  
assets value 资产值 W&bh&KzCW  
assignee 承让人 &lGp /m:  
assignment 转让；转让书；转让契 Q`19YX  
assignment of interest 权益转让 eKStt|M'  
assignment of letters patent and trade mark 专利证书及商标转让 5vP*oD  
assignment of property 物业转让；物业转让书 cp.)K!$  
assignment right 转让权 6x[gg !;85  
assignor 转让人 U.wgae].O;  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 N@j|I* y|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 G e~&Ble  
associate member 附属会员 1L &_3}  
associated body corporate 相联法人团体 :1.$7Wt  
associated company 相联公司；联属公司 /3+7a\|mKr  
associated corporation 相联法团 vNJ!i\bX  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] hsfVKlw-  
公认会计师公会〔英国〕 1RcaE!\p  
Association of Futures Exchange Brokers 香港期货经纪协会 |(S=G'AtU  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 u[d8)+VX  
association of underwriters 承保人组织 ]MB^0:F-  
assumption of control 接管 pazFVzT  
assurance 担保；保险；转易；转易书 y!aq}YS  
assurance of interest 权益的转易 ]Ff&zBJ  
at 19XX price 按一九ＸＸ年价格计算 ^'
FY!^dE  
at a discount 按赔价计算；按贴水价格计算；打折扣 F*I{?NRN1  
at a premium 按溢价计算；按升水价格计算 .`,YUr$.  
at call 通知付款；按通知 %?RX}37K  
at constant market price 按固定市价计算 Q*KEODR8\  
at constant price 按固定价格计算 VK?,8Y  
at cost 按成本计算 Uyi_B.:`  
at current market price 按当时市价计算；按现时市价计算 C=hE@  
at current price 按当时价格计算；按现时价格计算 M:C*?;K:  
at factor cost 按要素成本计算；按生产要素成本计算
KZDB\T  
at money-of-the-day price 按付款当日价格计算 TR:D  
at or better 按指定或较佳价位〔买卖指令〕  "&C'K  
at par 按面值计算；平价 &1
B)mj  
at sight 见票即付 .6.oqb  
at the close 按收市盘 DUW;G9LP$-  
at the opening 按开市盘 5RlJybN"o  
attestation 见证；见证条款 c]xpp;%]  
at-the-money option 平价期权 KgKV(q=  
attorney 受权人；受托代表人 pu`|HaQaE  
attornment 新拥有人承认书 2V F|T'h  
attributable profit 可归属利润 "t\rjFw  
attributable share value 可归属股份价值 ]Fjz+CGg  
Auckland Stock Exchange 奥克兰证券交易所 9"<)DS  
auction 拍卖 <'B`b  
auctioneer 拍卖商 U'lrdc"Q  
audit 审计；核数 tk, HvE  
Audit Commission 审计署 0Y"==g+>f  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] pK$^@~DE  
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〕 teM&[U  
audit review 帐目审查 0BVMLRB  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 5IMh$!/uc  
audited account 审计帐目；经审计的帐目 !_V*VD  
audited annual account 经审计的周年帐目 +o_`k!  
audited balance sheet 经审计的资产负债表 !-\*rdE{9  
auditor 核数师；核数主任；审计师 x$M[/ID0  
auditor's certificate 核数师证明书；审计师证明书 [0IeEjL  
auditor's report 核数师报告；审计师报告 i-&kUG_X  
Aussie bond 澳元债券 Em _miU  
austerity budget 紧缩预算 %A64 Y<K  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 e#W@ep|
n  
Australia All Ordinaries Index 澳洲所有普通股票指数 pGsVO5M?  
Australian Dollar [AUD] 澳元 m'429E]\S  
Australian Options Market 澳大利亚期权市场 ]A'e+RD4k  
Australian Securities Commission 澳洲证券事务监察委员会 nre8 F  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Grw_SVa^  
Australian Stock Exchange 澳大利亚证券交易所 ;GE0iSC  
Austrian Schilling [ATS] 奥地利先令 L@[bgN`=v  
authentication 认证；鉴证 {OQ sGyR?  
authority to purchase 委托购买证；委购书 rU'&o) a^  
authorization 认可；核准；授权；授权书 7 H<_ wW  
authorization by direction 指示授权 cJH7zumM)  
authorization by instruction 指令授权 (cA=~Bw[=  
authorization by warrant 令状授权 S liF$}J  
authorization of unit trust 单位信托的认可 zHx?-Q&3  
authorized agent 指定代理人 Bpqq-_@  
authorized capital 法定资本 xp,H5 m%  
authorized clerk 出市员 o.j;dsZ  
authorized dealer 认可交易商 s'5 jvlG  
authorized financial institution 认可财务机构 rg\|-_.es'  
authorized fund 认可基金 }*0%wP  
authorized fund house 获授权的基金公司；认可基金公司 :!aFfb["  
authorized institution 认可机构 FiFZM  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 E>7%/TIl  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 %0"o(y+zt  
authorized insurer 获授权保险人；获认可承保人 4NbC V)Dm  
authorized investment 特准投资项目 oXz:zoN
Q  
authorized person 获授权人 =zbrXtp,  
authorized representative 获授权代表 X|.X4fs  
authorized share capital 法定股本 /+66y=`UJ  
automated quotation system 自动报价系统 /=-E`%R}!  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Q2k\8i  
自动交易系统〔香港期货交易所有限公司〕 7G
PBn}{W  
automatic adjustment mechanism 自动调整机制 oTfEX4 t {  
automatic adjustment system 自动调整系统 qP]Gl--q{  
Automatic Clearing House 自动票据交换所 ozGK
-$  
automatic exchange rates accumulation system 自动化汇率累集系统 VT0I1KQx.  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 tM!1oWH  
automatic teller machine [ATM] 自动柜员机 I*}:C  
autopay 自动转帐 w#"c5w~  
available assets 可用资产 [%3{mAd  
available fiscal reserve 现存财政储备 _s=[z$EN&  
available profit 可用利润 iF`E>
%#  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 'RG`DzuF  
average 平均；平均数；海损 
3 #jPQ[+  
average basic salary 平均基本薪金 "h)+fAT|,  
average consumer expenditure 平均消费开支；一般消费开支 JbG+ysn  
average cost 平均成本 Ou,B3kuQ+  
average cost of land production 增辟土地平均成本 &Cdd  
average daily turnover 平均每日成交额 67f#Z&r2k  
average daily wage rate 平均每日工资率 Ho\z^w+T`  
average expenditure pattern 平均开支模式 v'Lckw@G4  
average growth rate 平均增长率 =I*"vwc?  
average net fixed assets 固定资产平均净值 _<5> E  
average of relatives 相对价格平均数 ^mG-O  
average price 平均价格 2#|Q=rWB  
average propensity to consume 平均消费倾向；一般消费倾向 LR`/pet  
average propensity to save 平均储蓄倾向；一般储蓄倾向 1L^\TC  
average rate 平均率 +n%WmRf6!  
average revenue 平均收入；平均收益 qt3\*U7x  
average stock 平均库存；平均存货 3 vE;s"/  
average yearly rent 平均年租 uT;9xV%ch  
avoidance of double taxation 避免双重课税 \N;s@j W  
avoidance of tax 避税

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