一些有用的会计术语(也不知道发的地方对不对)A

A: ,*Vt53@E  
A share Ａ股；甲类股份 *;]j#0  
abatement of tax 减税；减扣免税额 X=Th  
ABN AMRO Bank N.V. 荷兰银行 G"
~%[k  
above-the-line expenditure 线上项目支出；经常预算支出 HU='Hk!  
above-the-line receipt 线上项目收入；经常预算收入 ZV?~~_9  
ABSA Asia Limited 南非联合亚洲有限公司 fNkN  
absolute change 绝对数值变更 V6.w=6:`X  
absolute expenditure 实际开支 JkiMrpkuk  
absolute guideline figure 绝对准则数字 ls<7
Qe"a  
absolute interest 绝对权益 'aFjyY?%  
absolute order of discharge 绝对破产解除令 j![;;  
absolute profit margin 绝对利润幅度 4kZ9]5#.  
absolute value 实值；绝对值 X9lh@`3  
absolutely vested interest 绝对既得权益 )w.\xA~|  
absorbed cost 已吸收成本；已分摊成本 k~<b~VcU  
absorption 吸收；分摊；合并 q!5 *)nw"  
absorption rate 吸收率；摊配率；分摊率 !oDX+hd,%>  
ACB Finance Limited 亚洲商业财务有限公司 D02_ Jrg  
acceptable form of reciprocity 合理的互惠条件 GOx+%`.R\  
acceptable rate 适当利率；适当汇率 T<\!7RnLc  
acceptance agreement 承兑协议 s?j` _B  
acceptance for honour 参加承兑 +
/L "A  
acceptor 承兑人；接受人；受票人 z 5T_  
acceptor for honour 参加承兑人 x-Cy,d:YX  
accident insurance 意外保险 H /kSFf{  
Accident Insurance Association of Hong Kong 香港意外保险公会 +Je(
]b@  
accident insurance scheme 意外保险计划 &;D(VdSr9  
accident year basis 意外年度基准 @n-[bN  
accommodation 通融；贷款 ]nEZQ+F  
accommodation bill 通融票据；空头票据 ?\e
q!bu  
accommodation party 汇票代发人 vXio /m  
account balance 帐户余额；帐户结余 6axDuwQ  
account book 帐簿 <`~zKFUQ[  
account collected in advance 预收款项 ]B;\?Tim  
account current book 往来帐簿 `9+>2*k  
account of after-acquired property 事后取得的财产报告
;T6x$e  
account of defaulter 拖欠帐目 j#`d%eQ~J  
account payable 应付帐款 @L)=epC  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 oZY2K3J)  
account receivable 应收帐款 0^27grU>  
account receivable report 应收帐款报表 Ot]Y/;K  
account statement 结单；帐单；会计财务报表 RnA>oKc  
account title 帐户名称；会计科目 j\ dY  
accountant's report 会计师报告 ,s?7EHtC  
Accountant's Report Rules 会计师报告规则 |]<eJ|\=  
accounting and auditing procedure 会计与审计程序；会计与核数程序 41d,<E  
Accounting Arrangements 《会计安排》 c]y"5;V8  
accounting basis 会计基础 2!Mwui;%  
accounting by Official Receiver 破产管理署署长呈交的帐目 /Ww_
fY  
Accounting Circular 《会计通告》 |kUxTe  
accounting class 会计类别 d]v4`nc  
accounting date 记帐日期；会计结算日期 N<xf=a+j  
accounting for money 款项核算 /p=9"?  
Accounting Officer 会计主任 !+E|{Zj  
accounting period 会计报告期；会计期 ~}c`r4  
accounting policy 会计政策；会计方针 LOD'iiH6  
accounting practice 会计惯例 kg>Ymo.  
accounting principle 会计准则 ae)0Yu`*G7  
accounting record 会计记录 UHtxzp =[  
accounting report 会计报告 \Lz2"JI  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 BZXP%{njS  
Accounting Society of China 中国会计学会 #b~wIOR)Z  
accounting statement 会计报表 >UP{=`  
accounting system 会计制度；会计系统 ed,w-;(n~  
accounting transaction 会计事项；帐务交易 Whf7J'  
accounting treatment 会计处理 q;))3aQe  
accounting year 会计年度 jf&LSK
;2  
accretion 增值；添加 <eObQ[mQ  
accrual 应计项目；应累算数目 Bh9O<|E  
accrual basis 应计制；权责发生制 )-_NtMr~`!  
accrual basis accounting 应计制会计；权责发生制会计 :y?xS  
accrue 应累算；应计 _L6WbRu|  
accrued benefit 应累算利益 \L
FRu  
accrued charges 应计费用 q/o|uAq  
accrued cumulative preference share dividend 应累算的累积优先股股息 GP%8
3T  
accrued expenses 应累算费用 *3yeMxa  
accrued interest payable 应付利息；应计未付利息 Yfk){1  
accrued interest receivable 应收利息；应计未收利息 k~(j    
accrued right 累算权益 I[~EQ{Iz  
accruing profit 应累算的利润 6AZJ,Q\E@  
accumulated fiscal reserve 累积财政储备 +DWmutL  
accumulated profit 累积利润；滚存溢利 B%v2)+?@  
accumulated reserve 累积储备 ?G5JAG`  
accumulation of surplus income 累积收益盈余 .b4_O CGg  
acquired assets 既得资产 (l28,\Bel  
acquisition 收购；购置；取得 \iQD\=o  
acquisition cost 购置成本 O1@-)<_71  
acquisition expenses 购置费用 ~ caKzq  
acquisition of 100% interest 收购全部股权 vrtK~5K  
acquisition of control 取得控制权 %$b)l?!  
acquisition of fixed assets 购置固定资产 t'uZho~^F  
acquisition of shell “买壳” 05(lh<C  
acquisition price 收购价 c2}?[\U]  
act of God 天灾 HevS}L  
acting partner 执事合伙人 vG(Gs=.U  
active market 买卖活跃的市场；交投畅旺的市场；旺市 iOB]72dh  
active partner 积极参与的合伙人 }+[H~8)5  
active trading 交投活跃 y.AF90Q>)  
actual circulation 实际流通 UFxQ-GV4  
actual cost 实际成本 m6aq_u{W  
actual expenditure 实际开支；实际支出 +\FTR  
actual income 实际入息；实际收入；实际收益 5!ll #/ {`  
actual market 现货市场 /B$"fxFf  
actual price 现货价；实际价格 ckqU2ETpD}  
actual profit 实际利润 G?LPj*=$?  
actual quotation 实盘；实际价位；实际报价 7$(>Z^ Em  
actual year basis 按实际年度计算 a!,q\p8<t0  
actuals 实货 ~q]+\qty4  
actuarial investigation 精算调查 ^h+<Q%'a'  
actuarial principle 精算原则 10v4k<xb  
actuarial report 精算师报告 6V=69}  
Actuarial Society of Hong Kong 香港精算学会 Q 'R@'W9  
actuarial valuation 精算师估值 :t\pi.uWt  
actuary 精算师 K~A$>0c  
ad referendum agreement 暂定协议；有待覆核的协定 "5mdq-h(  
ad valorem duty 从价税；按值征税 c9\jELO  
ad valorem duty system 从价税制 zcGeXX}V?  
ad valorem fee 从价费 k zhek >  
ad valorem tariff 从价关税 x+zz:^yHYf  
additional allowance 额外免税额 .*u, !1u  
additional amount for unexpired risk 未过期风险的额外款额 nXDU8|"  
additional assessable profit 补加应评税利润 <|~8Ezd  
additional assessment 补加评税 4h
>Dpml  
additional commitment 额外承担 @ 8yV15!
 
additional commitment vote 额外承担拨款 Egv (n@1  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8LP L4l  
additional dependent parent allowance 供养父母额外免税额 _ x&Y'X|  
additional provision 额外拨款 8(UUc>g  
additional stamp duty 附加印花税 ylF%6!V}4V  
additional tax 补加税罚款；补加税款 ':8yp|A|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 >Vr+\c  
adjudged bankrupt 被裁定破产 t\nYUL-H  
adjudicated bankrupt 裁定破产人 ?Kw~O"L8  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 {n8mE,;M  
adjudication of bankruptcy 裁定破产；宣告破产 3^l@!Qw  
adjudication of insolvency 裁定无力偿还债务 +K4d(!Sb  
adjusted actual 经调整的实数；调整后的实数 sE$!MQb  
adjusted current assets 经调整的流动资产；调整后的流动资产 sQrP,:=r#  
adjusted figure 经调整的数字；调整后的数额 D 8^wR{-;J  
adjusted liabilities 经调整的负债；调整后的负债 G>{B
ij44  
adjusted loss 经调整的亏损；调整后的亏损 xU#f>@v!  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 7/lXy3B4  
adjusted profit 经调整的利润；调整后的利润 {J2*6_  
adjusted surplus 经调整的盈余额；调整后的盈余额 ~6`HJ  
adjusted value 经调整的价值；调整后的价值 !Q!==*1H  
adjustment 调整；修订；理算〔保险〕 Hu|;cbK  
adjustment centre 调剂中心 ahNpHTPa  
adjustment lag 调整过程的时间差距；调整时差 B1>aR 7dsf  
adjustment mechanism 调整机制 &wsxH4  
adjustment of loss 亏损调整 Q=lQy  
adjustment process 调整过程；调整程序 3z9}cOFq]z  
adjustment range 调整幅度 v*'dA^Q  
administered exchange rate 受管制汇率 S6gg(nNe  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 :T(3!}4  
administration expenses 行政费用 )J4XM(  
administration fee 手续费；行政费 hjywYd]8  
administration in bankruptcy 破产管理 D
jK:)  
administration order 遗产管理令 '#REbY5ev  
administrator 管理人；遗产管理人 oJJ2y  
administrator of the estate 遗产管理人 0R&$P6  
admission of debt 债项承认书 A+
*M<W  
admission of proof 接纳债权证明 d@~Hp?  
advance 放贷款项；垫付款项；预支款项；预付款项 d^sS{m\  
advance account 暂支帐目；预付款帐户 VSa\X~  
advance compensation 预付补偿金 ?sV0T)uk  
advance from shareholder 股东垫款 )IQa]A  
advance pending reimbursement 预支以待日后付还 )%lPa|7s  
advanced economy 先进经济体系 [V_Z9-f*  
advancement 预付；预付财产 [k-Q89  
advances warrant 垫款令 %EA|2O.D  
advancing 贷出 }p 0\  
adverse balance 逆差 HV@C@wmg  
adverse exchange 逆汇 Su99A.w  
advertisement addressed to shareholders 在报章刊登的致股东通告 d 6 t#4!  
advice for collection 托收通知书 ?yop#tjCbY  
advice of drawing 提款通知书；汇票通知书 !, Y1FC  
advice of payment 付款通知 fB+4mEG@  
Advisory Committee [Securities and Futures Commission] $8gj}0}eH  
谘询委员会〔证券及期货事务监察委员会〕 <&:OSd:%  
Advisory Committee on Diversification 经济多元化谘询委员会 v0)I rO  
affidavit 誓章；遗产申报誓章 7 sv 3=/`  
affidavit of no receipt 述明无收款的誓章 -J8&!S8X  
affiliate 联号；联营公司；附属公司 5hwe ul>S  
affiliated company 附属公司；联号；联营公司 f QSP]?  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 v< qN-zG  
affordability 负担能力 - Te+{  
African Development Bank [AfDB] 非洲开发银行 &@CcH_d*  
after-acquired property 事后取得的财产
(27bNKr  
after-hours dealing 市后交易 ZYr6Wn  
after-tax profit 税后盈利；税后利润；税后溢利 k^B<t'  
agency agreement 代理协议 D+G?:mR  
agency expenses 代理机构的开支 1sgI,5liUs  
agency fee 代理费 OKs1irt5  
Agency Law 《代理法》 U^iNOMs?  
agent 代理人；承销人 K*^3FO}JG  
agent of company 公司代理人 CN4Q++{  
agent's fee 代理人费；经纪费 8."B  
aggregate 总计；总数；总体数字 rw(EI,G  
aggregate amount 总款额；总额 z\wY3pIr2  
aggregate assets and liabilities 总体资产与负债 EM9K^l`  
aggregate at constant price 按固定价格计算的总体数字
wp7<0PP  
aggregate demand 总需求  [@YeQ{  
aggregate gross position 总持仓量 Q!7il<S  
aggregate limit 总限额 A)"?GK{*  
aggregate of salaries tax 合计薪俸税 KwO;ICdJ  
aggregate performance 总体表现；总体业绩 #[$^M:X.  
aggregate supply 总体供应 5Fa.X|R~  
aggregate surplus 总盈余 *9J>3  
aggregate total 整体总额 o9I=zAGjy  
aggregate value 总值；合计价值 Yxik.S+G  
aggregated basis 合计基准 KQGdV{VFs  
aggregated net chargeable income 合计应课税入息实额 BZHba8c(  
aggregation 合并计算；合计；总和 ,*_=w^;Rr  
aggregation of incomes of husband and wife 夫妇入息合并计算 6 axe  
aggregation of property 财产的总和 MYyV{W*T>  
agio 差价；贴水 \\w<.\Yh  
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》 X@;; h  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment oPP`)b$x  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 >@?!-Fy5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~jcdnm]  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 M&auA  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Z!HQ|')N5  
《香港政府和大韩民国政府关于相互促进和保护投资协定》
H,8
HGL[l  
agreement for a settlement 授产协议 X0a)6HZ{  
agreement for assignment 转让协议 "m2g"xa\7  
agreement for sale 售卖协议；买卖协议 ?r P'PUB  
agreement for sale and purchase 买卖协议 _{$eOwB  
agreement for the payment of interest 支付利息协议 r"HQ>Wn  
agreement for the repayment of money 还款协议 ZSWKVTi  
agreement of reinsurance 再保险协议 pjG/`  
Agricultural Bank of China 中国农业银行 'Lm\ r+$F  
air passenger departure tax 飞机乘客离境税 f_\,H|zco)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 yhTC?sf<  
airport tax 机场税 t5t!-w\M$+  
alcohol duty 酒精税 FFC"rG  
alienation 让与；让渡；转让 ~)ut"4  
alimony 生活费；赡养费 j_]#Ew\q  
All Ordinaries Index [AOI] 所有普通股指数 VY9o}J>,w  
all risks 全险；综合险 #Y|t,x;  
All Sales Record for Stock Market 《股票市场成交报告》 K"fr4xHq  
Allied Capital Resources Limited 新联财务有限公司 +UvT;"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /:S&1'=  
allocation letter 拨款信件 3` ,u^ w  
allocation of fund 分配款项；预留款项 AN)exU ?  
allocation of profit 利润分配；溢利分配 Bh<DqN  
allocation warrant 拨款令 _m0B6?KJ  
allotment 分配；配股 Ht`kmk;I)  
allotment notice 股份配售通知；配股通知 ylTX  
allotment of shares 股份分配 r@WfZZ  
allowable 可获宽免；免税的 `I
C2}IiF  
allowable business loss 可扣除的营业亏损 2Q bCH}  
allowable expenses 可扣税的支出 P]h-**O  
allowance 免税额；津贴；备抵；准备金 g/3t@7*<  
allowance for debts 债项的免税额 <D}yqq@|  
allowance for depreciation by wear and tear 耗损折旧免税额 |FED<  
allowance for funeral expenses 殡殓费的免税额 4eD>DW  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 QYB66g:  
allowance for repairs and outgoings 修葺及支出方面的免税额 T~D2rt\  
allowance to debtor 给债务人的津贴 uv#."_Va  
alteration of capital 资本更改 )\O;Rt(  
alternate trustee 候补受托人 kg/<<RO  
amalgamation 合并 n,Gvgf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C3k[ipCN  
ambit of charges 征税范围；收费范围 Q}zd!*  
amended valuation 经修订的估值 U7_1R0h  
American Commodities Exchange 美国商品交易所 gPJZpaS  
American Express Bank Limited 美国运通银行 H;DCkVL  
American Stock Exchange 美国证券交易所 1r9.JS  
amortization 摊销 zEBUR%9  
amount due from banks 存放银行同业的款项 NQ3EjARZt  
amount due from banks abroad 存放海外银行同业的款项 lEX
ER^6  
amount due from holding companies 控股公司欠款 Bjc<d,]  
amount due from local banks 存放本港银行同业的款项 wf`e3S  
amount due to banks 银行同业的存款 Y'&rSHI"  
amount due to banks abroad 海外银行同业的存款 ,#V}qSKUS  
amount due to holding companies 控股公司存款 1#Q~aY  
amount due to local banks 本港银行同业的存款 4QZ|e{t  
amount due to outport banks 外埠银行同业的存款 pB;8yz=  
amount for note issue 发行纸币的款额 woyn6Z1JQ  
amount of bond 担保契据的款额 ORDVyb_x  
amount of consideration 代价款额 *xV  
amount of contribution 供款数额 9YQYg@+R  
amount of indebtedness 负债款额 x?6 \C-i  
amount of principal of the loan 贷款本金额 br3r!Vuz/-  
amount of rates chargeable 应征差饷数额 fVvB8[(;~  
amount of share capital 股本额 bCfw,V{sce  
amount of sums assured 承保款额 K| w\KX0  
amount of variation 变动幅度 07 E9[U[  
amount of vote 拨款数额 d_] sV4[  
amount payable 应付款额 YJm64H,[  
amount receivable 应收款额 !5^&?plC@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q
K-\`m  
analysis 分析 -hU1wX%U  
ancillary risk 附属风险 1}/37\  
annual account 周年帐目；周年帐目报表；年度决算；年结 nBg  tK  
annual accounting date 年结日期 JIOeDuw+  
annual allowance 每年免税额；年积金；年度津贴；年津 E{8-VmY  
annual balance 年度余额 Sv>bU4LHf  
annual disposable income 每年可动用收入 bdYx81  
annual estimates 周年预算 Eb~e=){  
annual fee 年费 Rm&4Pku  
annual general meeting 周年大会 XF Cwa  
annual growth rate 年增率；每年增长率 9%iv?/o*L  
annual long-term supplement 长期个案每年补助金 aGs\zCAP  
annual pensionable emolument 可供计算退休金的年薪 (dnaT-M3  
annual report 年报 7*>(C*q=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;!:@3c  
annual return 周年报表；周年申报表；每年报税表格 q]\GBRp  
Annual Return Rules 《周年报表规则》 Nc_Qd4<[@G  
annual review of consumer prices 每年消费物价回顾 v/G)E_  
annual roll-forward basis 逐年延展方式 Be
nUyv1d  
annual salary 年薪 "lnI@t{o  
annual statement 年度报表；年度决算表 ]w/%>  
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 P.Gmj;  
annuitant 年金受益人 g;-6Hg'  
annuity 年金 6` 4,  
annuity contract 年金合约 phP%  
annuity on human life 人寿年金 =IEei{  
antecedent debt 先前的债项 XGcl9FaO}  
ante-dated cheque 倒填日期支票 Mh@RO|F  
anticipated expenditure 预期开支 {^A,){uX]  
anticipated net profit 预期纯利 S4C4_*~Vd  
anticipated revenue 预期收入 njGZ#{"eC  
anti-inflation measure 反通货膨胀措施 \J-}Dp\0b  
anti-inflationary stance 反通货膨胀立场 ]yV,lp  
apparent deficit 表面赤字 Y+Cqc.JBQ  
apparent financial solvency 表面偿债能力 WT'?L{  
apparent partner 表面合伙人 j`l'Mg  
application for personal assessment 个人入息课税申请书 shuoEeoo  
application of fund 资金应用 Mh"vH0\Lj  
application to release as liquidator and to destruct the books of accounts and documents XtftG7r9S  
申请免除清盘人职务及毁灭帐簿与文件 >k9W+mk  
appointed actuary 委任精算师 5J2tR6u-(  
appointed auditor 委任核数师；委任审计师 fqm-?vy}  
appointed trustee 委任的受托人 *5z"Xy3J  
appointer 委任人 K06x7W  
apportioned pro rata 按比例分摊 fl+dL#]  
apportionment 分配；分摊 9R3YUW}s  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %T,cR>lw  
apportionment formula 分摊方程式 tdOox87YK  
apportionment of estate duty 遗产税的分摊 .`~=1 H\R"  
appraisal 估价；评估 ?656P=b)  
appreciable growth 可观增长 /D,<2>o  
appreciable impact 显着影响 Z"N}f ,  
appreciable increase 可观增长 jn._4TQ*}  
appreciation 增值；升值 d Z
P;f^^  
appreciation against other currencies 相对其他货币升值 `%$l b:e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 w\%AR1,rs  
appreciation tax 增值税 tk66Ggi[K  
appropriation 拨款；拨用；拨付 fD~f_Wr  
appropriation account 拨款帐目 8c<OX!  
Appropriation Bill 拨款法案 a"!r]=r  
appropriation-in-aid system 补助拨款办法 +L-(Lz[p  
approved assets 核准资产 !)HB+yr  
approved basket stock 认可一篮子证券 a~wlD.P  
approved budget 核准预算 0NM
mN_Lr  
approved charitable donation 认可慈善捐款 ]EfM;'j[  
approved charitable institution 认可慈善机构 9/dI 6P7  
approved currency 核准货币；认可货币 ;dquld+q  
approved estimates 核准预算 }~!KjFbs  
approved estimates of expenditure 核准开支预算 k.?@qCs[  
approved overseas insurer 核准海外保险人 rOTxD/  
approved overseas trust company 核准海外信托公司 .mvpFdn  
approved pooled investment fund 核准汇集投资基金 k~=W1R%  
approved provident fund scheme 认可公积金计划 V]6CHE:BS  
approved provision 核准拨款 HImQ.y!B  
approved redeemable share 核准可赎回股份 q 1~3T;Il  
approved regional stock 认可地区性证券 k*|WI$  
approved retirement scheme 认可退休金计划 xF8 8'p'  
approved subordinated loan 核准附属贷款 Ry`Y +  
arbitrage 套戥；套汇；套利 6fV;V:1{  
arbitrageur 套戥者；套汇者 ij&T\):d  
arbitrary amount 临时款项 2yPF'Q7u_.  
arrangement 措施；安排；协定 @2/xu  
arrears 欠款 6\NBU,lY  
arrears of pay 欠付薪酬 nEfQLkb[|  
arrears of revenue 逾期未收税款；逾期未收的帐项 8^5@J)R8  
articles of association 组织章程；组织细则；组织章程细则 m:]60koz]o  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 dw3H9(-lp  
ascertainment of profit 确定利润 `s~[q  
"Asia Clear" “亚洲结算系统” H{+[ ,l  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Lem:z
Xj  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ?vg|;Q  
Asian Development Fund [ADF] 亚洲发展基金 gh<2i\})'  
Asian dollar bond 亚洲美元债券 ,A;wLI  
Asian dollar market 亚洲美元市场 VL8yL`~zc.  
Asian dollar rate 亚洲美元利率 3)_(t.$D  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @ Br?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 c+.?+g  
asked price 沽盘；喊价；索价；卖方报价 H'x)[2  
assessable income 应评税入息 }HxC~J"  
assessable loss 应评税亏损 ]?UK98uS\A  
assessable profit 应评税利润 JqP~2,T  
assessable value 应评税值 W+ v#m>G  
assessed profit 估定利润 { v#wU  
assessed value 经评估价值 Xo ,U$zE  
assessment 评税；评定；估价；评税单 {Lq
ahO*  
assessment number 评税编号；估价编号 ?h3t"9  
assessment of additional tax 补加税评税 s/0~!0  
assessment of performance 业绩评估；实绩评价 &e;GoJ  
Assessor 评税主任 8=WX`*-uH  
asset price bubbles 资产价格泡沫 (dQsR sA  
asset-backed securities 具资产保证的证券 ]<:qMLg  
assets accretion 资产增值 _g%h:G&^  
assets and liabilities 资产与负债 ]Nb~-)t%B  
assets betterment statement 资产递增表；资产改进表 2A(IsUtqO:  
assets lending 实物放款；有抵押贷款 DNGj81'c  
assets of the company passing on the death 死者去世时转移的公司资产 x?n13C  
assets pledged as security for liabilities 用作负债抵押的资产 KpfQ=~'  
assets portfolio 资产投资组合 "q3W&@  
assets price 资产价格 3GM9ZPeN:  
assets quality 资产质素 jI45X22j  
assets realization 资产变现 .aD=d\  
assets refinancing arrangement 资产再集资安排 6&[rATU+  
assets securitization 资产证券化 7Lx=VX#]q  
assets situated outside Hong Kong 在香港以外地方的资产 yN9setw*,M  
assets stripping 削减资产；拆卖资产 a"whg~  
assets value 资产值 e8Vt
KVcY  
assignee 承让人 ;\rKkH"K8n  
assignment 转让；转让书；转让契 j[Oh>yG  
assignment of interest 权益转让 c-=z<:Kf  
assignment of letters patent and trade mark 专利证书及商标转让  y aL
c~K  
assignment of property 物业转让；物业转让书 k*!f@ M  
assignment right 转让权 Z l
R2  
assignor 转让人 CNrK]+>  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 C#:L.qK  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 VD+y4t'^  
associate member 附属会员 z0xw0M+X  
associated body corporate 相联法人团体 C0[Z>$  
associated company 相联公司；联属公司 +dJLT}I8M  
associated corporation 相联法团 1wt(pkNk  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] >f-*D25f%  
公认会计师公会〔英国〕 7|^5E*8/  
Association of Futures Exchange Brokers 香港期货经纪协会 A)641"[  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 #Y<(7  
association of underwriters 承保人组织 TRku(w1f  
assumption of control 接管 N\W
4LO6  
assurance 担保；保险；转易；转易书 4<q'QU#l<  
assurance of interest 权益的转易 gYW  
at 19XX price 按一九ＸＸ年价格计算 $uCY\xqZ  
at a discount 按赔价计算；按贴水价格计算；打折扣 Nj$h/P  
at a premium 按溢价计算；按升水价格计算 s#%P9A  
at call 通知付款；按通知 S%2qX"8  
at constant market price 按固定市价计算 <S(`e/#[  
at constant price 按固定价格计算 7(]M`bBH  
at cost 按成本计算 &*;E wfgZ  
at current market price 按当时市价计算；按现时市价计算 nYts[f9e  
at current price 按当时价格计算；按现时价格计算 cB|Rj}40v  
at factor cost 按要素成本计算；按生产要素成本计算 :WAFBK/x  
at money-of-the-day price 按付款当日价格计算 O%p+P<J  
at or better 按指定或较佳价位〔买卖指令〕  d>}R3T  
at par 按面值计算；平价 sX|bp)Nw  
at sight 见票即付 8mv}-;  
at the close 按收市盘 *."a>?D~  
at the opening 按开市盘 TY*uK  
attestation 见证；见证条款 @Xl/<S&  
at-the-money option 平价期权 V8+8?5'l  
attorney 受权人；受托代表人 wfrSI:+>  
attornment 新拥有人承认书 ?@5#p*u0  
attributable profit 可归属利润 \@hq7:Q  
attributable share value 可归属股份价值 X'.*I])  
Auckland Stock Exchange 奥克兰证券交易所 *k<{nj@y  
auction 拍卖 2; ~jKR[~  
auctioneer 拍卖商 (sL!nRw  
audit 审计；核数 #*x8)6Ct  
Audit Commission 审计署 jZP~!q  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] CK#SD|~:  
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〕 lt{yo\  
audit review 帐目审查 e2vLUlL8  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @V71%D8{  
audited account 审计帐目；经审计的帐目 #/2W RN1L  
audited annual account 经审计的周年帐目 y)0wM~E;2  
audited balance sheet 经审计的资产负债表 MfK}DEJK,  
auditor 核数师；核数主任；审计师 'D17]Lp~.  
auditor's certificate 核数师证明书；审计师证明书 UY`U[#  
auditor's report 核数师报告；审计师报告 H3Sfz'  
Aussie bond 澳元债券 P#N@W_""YD  
austerity budget 紧缩预算 P=PVOt@ b  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 VY_<c98v  
Australia All Ordinaries Index 澳洲所有普通股票指数 82A[[^`  
Australian Dollar [AUD] 澳元 8|H^u6+yz  
Australian Options Market 澳大利亚期权市场 6[SE*/E@L  
Australian Securities Commission 澳洲证券事务监察委员会 MWn+
e  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 c
^%&-],  
Australian Stock Exchange 澳大利亚证券交易所 $C`Y
Vv%?0  
Austrian Schilling [ATS] 奥地利先令 Fa^I 1fk  
authentication 认证；鉴证 OYayTKxN  
authority to purchase 委托购买证；委购书 iK=SK3)vR  
authorization 认可；核准；授权；授权书 ;vLg4k  
authorization by direction 指示授权 4j VFzO%.  
authorization by instruction 指令授权 2kV{|`1  
authorization by warrant 令状授权 ,n\'dMNii  
authorization of unit trust 单位信托的认可 y-=YXqj  
authorized agent 指定代理人 #F25,:hY  
authorized capital 法定资本 y)#=8oci  
authorized clerk 出市员 ^rIe"Kx  
authorized dealer 认可交易商 I%gDqfdL  
authorized financial institution 认可财务机构 GZk
{tTv  
authorized fund 认可基金 O\ph!?L  
authorized fund house 获授权的基金公司；认可基金公司 Hsvu&>[`S  
authorized institution 认可机构 XR.Sm<A[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 026|u|R  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 {j4J
(dtO  
authorized insurer 获授权保险人；获认可承保人 qe_59'K  
authorized investment 特准投资项目 <WGx 6{  
authorized person 获授权人 d;WXlE;  
authorized representative 获授权代表 V{+5Fas^l  
authorized share capital 法定股本 iIO_
d4Z  
automated quotation system 自动报价系统 &HIG776  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] GK\`8xWE  
自动交易系统〔香港期货交易所有限公司〕 J6W"t  
automatic adjustment mechanism 自动调整机制 8zWKKcf7t  
automatic adjustment system 自动调整系统 GjGt' m*  
Automatic Clearing House 自动票据交换所 l>iE1`iL<  
automatic exchange rates accumulation system 自动化汇率累集系统 #oQDt'  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 XWNDpL`j5  
automatic teller machine [ATM] 自动柜员机 z3Ro*yJU  
autopay 自动转帐 [r;hF  
available assets 可用资产 J sc`^a%`'  
available fiscal reserve 现存财政储备 -]e@FN
L  
available profit 可用利润 [lbe_G;  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 8@Hl0{q  
average 平均；平均数；海损 Q]"u?Q]  
average basic salary 平均基本薪金 h Lv_ER?  
average consumer expenditure 平均消费开支；一般消费开支 Gp5[H}8
K  
average cost 平均成本 A@qwD300Vo  
average cost of land production 增辟土地平均成本 <Z58"dg.5  
average daily turnover 平均每日成交额 +tSfx  
average daily wage rate 平均每日工资率 BkcA_a:W  
average expenditure pattern 平均开支模式 |*[#Iii'  
average growth rate 平均增长率 ds|L'7  
average net fixed assets 固定资产平均净值 <|R`N)AV;  
average of relatives 相对价格平均数 ~n)<L7  
average price 平均价格 zv[pfD7a  
average propensity to consume 平均消费倾向；一般消费倾向 'awZ-$#  
average propensity to save 平均储蓄倾向；一般储蓄倾向 .L'eVLQe  
average rate 平均率 ?)i`)mu'  
average revenue 平均收入；平均收益 ed6eC8@  
average stock 平均库存；平均存货 &R~)/y0]  
average yearly rent 平均年租 \CDzVO0^  
avoidance of double taxation 避免双重课税 t9(sSl  
avoidance of tax 避税

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