一些有用的会计术语(也不知道发的地方对不对)A

A: yMz dM&a!*  
A share Ａ股；甲类股份 BvLC%  
abatement of tax 减税；减扣免税额 ^, &'  
ABN AMRO Bank N.V. 荷兰银行 /HE{8b7n3F  
above-the-line expenditure 线上项目支出；经常预算支出 N79?s)l:K  
above-the-line receipt 线上项目收入；经常预算收入 3Q#
Tut  
ABSA Asia Limited 南非联合亚洲有限公司 ;=UkTn}N?l  
absolute change 绝对数值变更 dEI]|i r  
absolute expenditure 实际开支 hcqg94R#_  
absolute guideline figure 绝对准则数字 cCx_tGR"  
absolute interest 绝对权益 {.j030Q  
absolute order of discharge 绝对破产解除令 J'E?Z0  
absolute profit margin 绝对利润幅度 cGSG}m@B`  
absolute value 实值；绝对值 o zMn8@R  
absolutely vested interest 绝对既得权益 fB)S:f|  
absorbed cost 已吸收成本；已分摊成本 7Y%Si5  
absorption 吸收；分摊；合并 K0{ ,*>C  
absorption rate 吸收率；摊配率；分摊率 n%ypxY0  
ACB Finance Limited 亚洲商业财务有限公司 -l~+cI\2  
acceptable form of reciprocity 合理的互惠条件 P8X59^cJ  
acceptable rate 适当利率；适当汇率 ei82pLM z  
acceptance agreement 承兑协议 ]&?8l:3-G  
acceptance for honour 参加承兑 I&%KOe0  
acceptor 承兑人；接受人；受票人 Eb7GiRT#  
acceptor for honour 参加承兑人 "$nff=]  
accident insurance 意外保险 =D`:2k~ ,  
Accident Insurance Association of Hong Kong 香港意外保险公会 U+Vb#U7;  
accident insurance scheme 意外保险计划 >|pN4FS  
accident year basis 意外年度基准 a0jzt!ci  
accommodation 通融；贷款 ydTd.`  
accommodation bill 通融票据；空头票据 Sc?q}tt^C  
accommodation party 汇票代发人 aF{1V\e  
account balance 帐户余额；帐户结余 =`k',V_  
account book 帐簿 =p[a Cb i  
account collected in advance 预收款项 "
.{
'h  
account current book 往来帐簿 oO^=%Mc(  
account of after-acquired property 事后取得的财产报告 yf2P6b\  
account of defaulter 拖欠帐目 tH(g;flO)  
account payable 应付帐款 cl'wQ1<:   
account payee only [A/C payee only] 只可转帐；存入收款人帐户
'si{6t|  
account receivable 应收帐款 ,B:r^(}0j  
account receivable report 应收帐款报表 2BO&OX|X  
account statement 结单；帐单；会计财务报表 d f j;e%H  
account title 帐户名称；会计科目 U/A [al  
accountant's report 会计师报告 6@;sOiN+  
Accountant's Report Rules 会计师报告规则 ,FwJ0V  
accounting and auditing procedure 会计与审计程序；会计与核数程序 HF<h-gX  
Accounting Arrangements 《会计安排》 z~th{4#E;  
accounting basis 会计基础 e!ql8wbp  
accounting by Official Receiver 破产管理署署长呈交的帐目 LvCX(yjZ*  
Accounting Circular 《会计通告》 !-m 'diE  
accounting class 会计类别 & h\!#X0  
accounting date 记帐日期；会计结算日期 IQWoK"B  
accounting for money 款项核算 !E6QED"  
Accounting Officer 会计主任 H@te!EE  
accounting period 会计报告期；会计期 i!*8@:VI  
accounting policy 会计政策；会计方针 b"nD5r  
accounting practice 会计惯例 }LY)FT4n  
accounting principle 会计准则 txiX1o!/L  
accounting record 会计记录  Cwl:  
accounting report 会计报告 \[d~O>k2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 t[/APm-k~>  
Accounting Society of China 中国会计学会 :eH\9$F`x;  
accounting statement 会计报表 YH&q5W,KX  
accounting system 会计制度；会计系统 -6xh  
accounting transaction 会计事项；帐务交易 8 q>  
accounting treatment 会计处理 m7u" awM^  
accounting year 会计年度 BZ,{gy7g7X  
accretion 增值；添加 Y[s}?Xu]w#  
accrual 应计项目；应累算数目 s`|KT&r  
accrual basis 应计制；权责发生制 $|N\(}R  
accrual basis accounting 应计制会计；权责发生制会计 ?ph>:M  
accrue 应累算；应计 M
vTp%d.  
accrued benefit 应累算利益 )|GYxG;8C  
accrued charges 应计费用 ~|S}$|Mi50  
accrued cumulative preference share dividend 应累算的累积优先股股息 m:c0S8#:  
accrued expenses 应累算费用 ?1**@E0  
accrued interest payable 应付利息；应计未付利息 'A9Z ((  
accrued interest receivable 应收利息；应计未收利息 >IipWTVo<  
accrued right 累算权益 9TbbIP1  
accruing profit 应累算的利润 T@Z-;
^aV  
accumulated fiscal reserve 累积财政储备 RWFvf   
accumulated profit 累积利润；滚存溢利 |'j,|^<  
accumulated reserve 累积储备 }nptmc  
accumulation of surplus income 累积收益盈余 pjma<^|F  
acquired assets 既得资产 [@2$W?0i  
acquisition 收购；购置；取得 p||mR  
acquisition cost 购置成本 U_RWqK
L  
acquisition expenses 购置费用 $WO{!R  
acquisition of 100% interest 收购全部股权 4Ik'beZqK  
acquisition of control 取得控制权 .vie#,la  
acquisition of fixed assets 购置固定资产 72vp6/;)  
acquisition of shell “买壳” )SJ"IY\P  
acquisition price 收购价 z0UtKE^b  
act of God 天灾 i]Bu7Fuu  
acting partner 执事合伙人 F_0@Sh"  
active market 买卖活跃的市场；交投畅旺的市场；旺市 fRHzY?n9;  
active partner 积极参与的合伙人 
Ph)>;jU  
active trading 交投活跃 7~SnY\B|  
actual circulation 实际流通 o+Mc%O Z  
actual cost 实际成本 T!i$
nI&  
actual expenditure 实际开支；实际支出 03.\!rZZ  
actual income 实际入息；实际收入；实际收益 $}fY B/  
actual market 现货市场 \}!
/z]u  
actual price 现货价；实际价格 aMGyV"6(-6  
actual profit 实际利润 F\jawoO9  
actual quotation 实盘；实际价位；实际报价 0Bk-)z|V  
actual year basis 按实际年度计算 viJP
6fh  
actuals 实货 i.^:xZ  
actuarial investigation 精算调查 S%e)br}  
actuarial principle 精算原则 1B@7#ozWA?  
actuarial report 精算师报告 ?Iu=os>*  
Actuarial Society of Hong Kong 香港精算学会 Pj_*,L`mZ  
actuarial valuation 精算师估值 {q^UWv?1  
actuary 精算师 ,YJn=9pTl  
ad referendum agreement 暂定协议；有待覆核的协定 &A=c[pc  
ad valorem duty 从价税；按值征税 P&yB(M-z  
ad valorem duty system 从价税制 'hFL`F*  
ad valorem fee 从价费  ?<T=g  
ad valorem tariff 从价关税 /!N=@z)  
additional allowance 额外免税额 cgO<%_l3`  
additional amount for unexpired risk 未过期风险的额外款额 =&<d4'(Qk  
additional assessable profit 补加应评税利润 x<7?  
additional assessment 补加评税 ;#^ o5ht  
additional commitment 额外承担 r`pf%9k  
additional commitment vote 额外承担拨款 X]o"vx%C  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 nb ?(zDJ8  
additional dependent parent allowance 供养父母额外免税额 cI&XsnY  
additional provision 额外拨款 Gzs$0Ki=  
additional stamp duty 附加印花税 Y[W:Zhl;  
additional tax 补加税罚款；补加税款 1vS-m
x  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 4K 8(H9(  
adjudged bankrupt 被裁定破产 W0}FOfL9  
adjudicated bankrupt 裁定破产人 s5V|.R  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 D/=k9[b!  
adjudication of bankruptcy 裁定破产；宣告破产 a}iP +#;  
adjudication of insolvency 裁定无力偿还债务 zFQm3!.  
adjusted actual 经调整的实数；调整后的实数 D]5j?X'  
adjusted current assets 经调整的流动资产；调整后的流动资产 u\"/EaQ{  
adjusted figure 经调整的数字；调整后的数额 d%RH]j4  
adjusted liabilities 经调整的负债；调整后的负债 9aX!<Z  
adjusted loss 经调整的亏损；调整后的亏损 #$]8WSl  
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 ou{V/?rb  
adjusted profit 经调整的利润；调整后的利润 :, 3S5!(y  
adjusted surplus 经调整的盈余额；调整后的盈余额 T^{=cx9x9  
adjusted value 经调整的价值；调整后的价值 dK;ebg9|  
adjustment 调整；修订；理算〔保险〕 LIKQQ  
adjustment centre 调剂中心 s< Fp17
 
adjustment lag 调整过程的时间差距；调整时差 ,LC(Ax'.F  
adjustment mechanism 调整机制 @2On`~C`  
adjustment of loss 亏损调整 yYP>3]z  
adjustment process 调整过程；调整程序 % [~0<uO  
adjustment range 调整幅度 dn:\V?9  
administered exchange rate 受管制汇率 K=r~+4F  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 c`/=)IO4%  
administration expenses 行政费用 rHuzGSX54  
administration fee 手续费；行政费  d^zuo  
administration in bankruptcy 破产管理 wEN[o18{  
administration order 遗产管理令 m77!i>V)  
administrator 管理人；遗产管理人 G:@1.H`  
administrator of the estate 遗产管理人 m#-&<=  
admission of debt 债项承认书 ddbQFAQQQ  
admission of proof 接纳债权证明 .&`apQD}  
advance 放贷款项；垫付款项；预支款项；预付款项 QjD=JC+  
advance account 暂支帐目；预付款帐户 1f'msy/  
advance compensation 预付补偿金 6!N2B[9  
advance from shareholder 股东垫款 &C)97E  
advance pending reimbursement 预支以待日后付还 gGN6Yqj0  
advanced economy 先进经济体系 LDYa{w-t  
advancement 预付；预付财产 \cf'Hj

}  
advances warrant 垫款令 z:   
advancing 贷出 OmK4 \_.  
adverse balance 逆差 D6"d\Fm<  
adverse exchange 逆汇 e{3%-  
advertisement addressed to shareholders 在报章刊登的致股东通告 vF&0I2T~l  
advice for collection 托收通知书 B79~-,Yh  
advice of drawing 提款通知书；汇票通知书 KXpbee  
advice of payment 付款通知 YLS*uXB&.  
Advisory Committee [Securities and Futures Commission] $My~sN8  
谘询委员会〔证券及期货事务监察委员会〕 t*dq*(3"c  
Advisory Committee on Diversification 经济多元化谘询委员会 a7=lZZ?  
affidavit 誓章；遗产申报誓章 !6z{~Z:   
affidavit of no receipt 述明无收款的誓章 f0R+Mz8{  
affiliate 联号；联营公司；附属公司 r'lANl-v  
affiliated company 附属公司；联号；联营公司 0{u%J%;  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 9}L2$^#,NA  
affordability 负担能力 3}fhU{
-c  
African Development Bank [AfDB] 非洲开发银行 G}LV"
0?  
after-acquired property 事后取得的财产 Z@%A(nZ_  
after-hours dealing 市后交易 1=C<aRZ b^  
after-tax profit 税后盈利；税后利润；税后溢利 Se37-  
agency agreement 代理协议 W}%"xy]N  
agency expenses 代理机构的开支 k+J63+obd  
agency fee 代理费 VDZOJM)(  
Agency Law 《代理法》 ]EUQMyR  
agent 代理人；承销人 l?YO!$  
agent of company 公司代理人 >YsM'.EFD  
agent's fee 代理人费；经纪费 7\ZSXQy1W  
aggregate 总计；总数；总体数字 0Wc_m;  
aggregate amount 总款额；总额 2m} bddS  
aggregate assets and liabilities 总体资产与负债 e,Y<$kPV  
aggregate at constant price 按固定价格计算的总体数字 ,el[A`b  
aggregate demand 总需求 W$`#X  
aggregate gross position 总持仓量 U0iV E+)Bt  
aggregate limit 总限额 "@|rU4Y  
aggregate of salaries tax 合计薪俸税 t;-F]  
aggregate performance 总体表现；总体业绩 ZHlHnUo  
aggregate supply 总体供应 ~B?Wg!  
aggregate surplus 总盈余 2$`Y 4b3t  
aggregate total 整体总额 p L^3*B.Nr  
aggregate value 总值；合计价值 `M. I.Z
_  
aggregated basis 合计基准 n)z:C{  
aggregated net chargeable income 合计应课税入息实额 2?v }w<Ydl  
aggregation 合并计算；合计；总和 FjLMN{eH/  
aggregation of incomes of husband and wife 夫妇入息合并计算 3N|6?'m  
aggregation of property 财产的总和 E@#<p-@~  
agio 差价；贴水 A)Rh Bi  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 nR wf;K  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Aa]3jev  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Q1x15pVku/  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Aon.Y Z  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 CS5[E-%}T=  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Oamz>Hplu  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ,V^$Meh  
agreement for a settlement 授产协议 o^MoU2c  
agreement for assignment 转让协议 L6;'V5Mg72  
agreement for sale 售卖协议；买卖协议 LGVy4D  
agreement for sale and purchase 买卖协议 pU[yr'D.r  
agreement for the payment of interest 支付利息协议 y$_]}<b  
agreement for the repayment of money 还款协议 ,nGQVb   
agreement of reinsurance 再保险协议 TtKKU4yp  
Agricultural Bank of China 中国农业银行 ez)Ks`  
air passenger departure tax 飞机乘客离境税 RCxwiZaf33  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <`NsX 6t  
airport tax 机场税 5hDy62PRr  
alcohol duty 酒精税 [N}QCy  
alienation 让与；让渡；转让 <"xqt7f  
alimony 生活费；赡养费 lC,~_Yb  
All Ordinaries Index [AOI] 所有普通股指数 !IB}&m  
all risks 全险；综合险 +Z
86Qz_  
All Sales Record for Stock Market 《股票市场成交报告》 u8`S*i/)m  
Allied Capital Resources Limited 新联财务有限公司 ,'9R/7%s  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 4HX;9HPHE<  
allocation letter 拨款信件 UI%4d3   
allocation of fund 分配款项；预留款项 !(viXV5  
allocation of profit 利润分配；溢利分配 zMBGpqdP  
allocation warrant 拨款令 x25zk4-  
allotment 分配；配股 @A(jo32  
allotment notice 股份配售通知；配股通知 C5$?Y8B3  
allotment of shares 股份分配 vy2"B ch  
allowable 可获宽免；免税的 fakad#O  
allowable business loss 可扣除的营业亏损 t5u#[*  
allowable expenses 可扣税的支出 OdL/%Zp
}  
allowance 免税额；津贴；备抵；准备金 VeZd\Oe  
allowance for debts 债项的免税额 *!{&n*N  
allowance for depreciation by wear and tear 耗损折旧免税额 bD|"c  
allowance for funeral expenses 殡殓费的免税额 bZK^q B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 pjFj{  
allowance for repairs and outgoings 修葺及支出方面的免税额 @Y>PtA&w*  
allowance to debtor 给债务人的津贴 ;Ru[^p.{  
alteration of capital 资本更改 Q&_#R(3j;  
alternate trustee 候补受托人 \Sv|yQUT  
amalgamation 合并 %y*'bS  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t)g%9 k^  
ambit of charges 征税范围；收费范围 25 :vc0  
amended valuation 经修订的估值 n%iL+I  
American Commodities Exchange 美国商品交易所 kC6Y?g  
American Express Bank Limited 美国运通银行 4FZ/~Y1}  
American Stock Exchange 美国证券交易所 H@~tJ\L  
amortization 摊销 i~R+g3oi  
amount due from banks 存放银行同业的款项 p~""1m01,D  
amount due from banks abroad 存放海外银行同业的款项 Sm?|,C3V  
amount due from holding companies 控股公司欠款 YI> xxWA  
amount due from local banks 存放本港银行同业的款项 LU`)  
amount due to banks 银行同业的存款 w"#rwV&  
amount due to banks abroad 海外银行同业的存款 %}Y&qT?  
amount due to holding companies 控股公司存款 QD%6K=8Q  
amount due to local banks 本港银行同业的存款 Q~k|lTf  
amount due to outport banks 外埠银行同业的存款 aNQ(xiskb  
amount for note issue 发行纸币的款额 rKdsVW  
amount of bond 担保契据的款额 k B4Fz  
amount of consideration 代价款额 ZM<UiN  
amount of contribution 供款数额 81(\8#./  
amount of indebtedness 负债款额 sG[qlzR=8  
amount of principal of the loan 贷款本金额 J$sp6g>K  
amount of rates chargeable 应征差饷数额 s{V&vRr  
amount of share capital 股本额 8Q{9AoQ3'  
amount of sums assured 承保款额 &0:Gj3`  
amount of variation 变动幅度 U5@B7v
1  
amount of vote 拨款数额 \u(Gj]B#"  
amount payable 应付款额 v0tFU!Q%  
amount receivable 应收款额 dLwP7#r  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8*&73cp  
analysis 分析 Gm=&[?}  
ancillary risk 附属风险 l @@pXg3  
annual account 周年帐目；周年帐目报表；年度决算；年结 ^P/OHuDL  
annual accounting date 年结日期 ZrA*MN  
annual allowance 每年免税额；年积金；年度津贴；年津 R!W
DQGR(2  
annual balance 年度余额 NLYf  
annual disposable income 每年可动用收入 x2aG5@<3  
annual estimates 周年预算 -f1}N|hy  
annual fee 年费 ;X0uA?  
annual general meeting 周年大会 ;:ZD<'+N  
annual growth rate 年增率；每年增长率 qQO*:_ezzk  
annual long-term supplement 长期个案每年补助金 \F\7*=xk  
annual pensionable emolument 可供计算退休金的年薪 $= 2[Q  
annual report 年报 hE'7M;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Eb63O  
annual return 周年报表；周年申报表；每年报税表格 X}
C8!LA  
Annual Return Rules 《周年报表规则》 R~hIoaiN  
annual review of consumer prices 每年消费物价回顾 Z?3B1o9  
annual roll-forward basis 逐年延展方式 m(kv:5<>  
annual salary 年薪 >9#) obw  
annual statement 年度报表；年度决算表 3pL4Zhf  
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 r<LWiMl?  
annuitant 年金受益人 )hoVB  
annuity 年金 Us2> 5 :\  
annuity contract 年金合约 ,1JQjsR   
annuity on human life 人寿年金 hb/Z{T'  
antecedent debt 先前的债项 t7xJ"  
ante-dated cheque 倒填日期支票 /d Ua  
anticipated expenditure 预期开支 ) .' + {  
anticipated net profit 预期纯利 <mTo54g  
anticipated revenue 预期收入 YN:Sn\`D 8  
anti-inflation measure 反通货膨胀措施 M 0RA&  
anti-inflationary stance 反通货膨胀立场 P6ka'!z  
apparent deficit 表面赤字 ]~f-8!$$R  
apparent financial solvency 表面偿债能力 TeR
bW  
apparent partner 表面合伙人 MTgf.  
application for personal assessment 个人入息课税申请书 [z=!OFdE  
application of fund 资金应用 US-f<Wq  
application to release as liquidator and to destruct the books of accounts and documents EGFPv'De  
申请免除清盘人职务及毁灭帐簿与文件 R$`&g@P="  
appointed actuary 委任精算师 AE`{k-3=%  
appointed auditor 委任核数师；委任审计师 Qm"~XP  
appointed trustee 委任的受托人 ;:J"- p  
appointer 委任人 NE)w$>0M  
apportioned pro rata 按比例分摊 d/$
e#8  
apportionment 分配；分摊 sE|8a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 VsK8:[Al  
apportionment formula 分摊方程式 $kMe8F_  
apportionment of estate duty 遗产税的分摊 m] p]J_6A  
appraisal 估价；评估 ~HT:BO$  
appreciable growth 可观增长 %(POC=b#[  
appreciable impact 显着影响 CD^@*jH9"  
appreciable increase 可观增长 '@\[U0?@K  
appreciation 增值；升值 US9@/V*2  
appreciation against other currencies 相对其他货币升值  w+5OI9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 iXXaB+w  
appreciation tax 增值税 Xqew~R^MP  
appropriation 拨款；拨用；拨付 jO*H8XO  
appropriation account 拨款帐目 Qx!Bf_,J  
Appropriation Bill 拨款法案 Y(EF )::  
appropriation-in-aid system 补助拨款办法 FJ?]|S.?,  
approved assets 核准资产 <veypLi"R  
approved basket stock 认可一篮子证券 HTMo.hr
  
approved budget 核准预算 \Ov~ t  
approved charitable donation 认可慈善捐款 c5O8,sT  
approved charitable institution 认可慈善机构 kXUJlLod  
approved currency 核准货币；认可货币 F*Yx1vj  
approved estimates 核准预算 s+G(N$0U  
approved estimates of expenditure 核准开支预算 dpt P(H  
approved overseas insurer 核准海外保险人 ZGC
p[2$  
approved overseas trust company 核准海外信托公司 oq1wU
@n  
approved pooled investment fund 核准汇集投资基金 l-h[I>TW  
approved provident fund scheme 认可公积金计划 cP@H8
|c=  
approved provision 核准拨款 fmUrwI1 %  
approved redeemable share 核准可赎回股份 ^r7KEeVD  
approved regional stock 认可地区性证券 .i` -t"  
approved retirement scheme 认可退休金计划 %P#| }  
approved subordinated loan 核准附属贷款 a8k`Wog  
arbitrage 套戥；套汇；套利 {cdrMP@""  
arbitrageur 套戥者；套汇者 K!E\v4  
arbitrary amount 临时款项
p_apVm\t_  
arrangement 措施；安排；协定 f6Y-ss;'  
arrears 欠款 F%%mcmHD#  
arrears of pay 欠付薪酬 wZ`{ i  
arrears of revenue 逾期未收税款；逾期未收的帐项 [kgCB7.V  
articles of association 组织章程；组织细则；组织章程细则 I!K-* AB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 o4z|XhLr  
ascertainment of profit 确定利润 T`<Tj?:^&  
"Asia Clear" “亚洲结算系统” "15frr?  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 6ZjY-)h  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 I,& g
Kgh  
Asian Development Fund [ADF] 亚洲发展基金 Jiru~
Vo+  
Asian dollar bond 亚洲美元债券 G-]_ d  
Asian dollar market 亚洲美元市场 Cyg(~7]  
Asian dollar rate 亚洲美元利率 ozH
L'H  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 7nW <kA  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 c@4$)68  
asked price 沽盘；喊价；索价；卖方报价 XZ8]se"C  
assessable income 应评税入息 I_`NjJ;61  
assessable loss 应评税亏损 Gs04)KJm<  
assessable profit 应评税利润 $h=v;1"  
assessable value 应评税值 vJx
( lU`Y  
assessed profit 估定利润 0Q cJ Ek  
assessed value 经评估价值 nI+.De~  
assessment 评税；评定；估价；评税单 @|'9nPern  
assessment number 评税编号；估价编号 V^}$f3\B  
assessment of additional tax 补加税评税 6bf!v  
assessment of performance 业绩评估；实绩评价 ~yS
sv  
Assessor 评税主任 >29c[O"
[  
asset price bubbles 资产价格泡沫 F^}d>2W(  
asset-backed securities 具资产保证的证券 L}g#h+GP[  
assets accretion 资产增值 wW<u)|>ye  
assets and liabilities 资产与负债 , BZ(-M  
assets betterment statement 资产递增表；资产改进表 0+e0<'  
assets lending 实物放款；有抵押贷款 2:yXeSeA  
assets of the company passing on the death 死者去世时转移的公司资产 dWhqu68_  
assets pledged as security for liabilities 用作负债抵押的资产 #AO}JP  
assets portfolio 资产投资组合 "Z dI~
 
assets price 资产价格 i?mUQ'H  
assets quality 资产质素 7 VYhRC-  
assets realization 资产变现 UvqnNA  
assets refinancing arrangement 资产再集资安排 Zl]@;*u  
assets securitization 资产证券化 E2S#REB4  
assets situated outside Hong Kong 在香港以外地方的资产 e\*(F3r  
assets stripping 削减资产；拆卖资产 '?X?'_3  
assets value 资产值 >+:cTQ|q  
assignee 承让人 ##1/{9ywy  
assignment 转让；转让书；转让契 ,hT**(W  
assignment of interest 权益转让 X@)'E9g5:  
assignment of letters patent and trade mark 专利证书及商标转让 tejpY
 
assignment of property 物业转让；物业转让书 'Ir  
assignment right 转让权 (4rHy*6  
assignor 转让人 rj1%IzaXU^  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 AF{@lDa1h  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 RyWfoLc  
associate member 附属会员 YnCuF0>  
associated body corporate 相联法人团体 lfR}cx  
associated company 相联公司；联属公司 :x?G[x=  
associated corporation 相联法团 w2r*$Q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,1vFX$  
公认会计师公会〔英国〕 vEt+^3=  
Association of Futures Exchange Brokers 香港期货经纪协会 r& :v(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 yK_$d0ZGE~  
association of underwriters 承保人组织 kmu7~&75  
assumption of control 接管 2mO9  
assurance 担保；保险；转易；转易书 '3E25BsL  
assurance of interest 权益的转易 ?dCJv_w  
at 19XX price 按一九ＸＸ年价格计算 ~BnmAv$m[  
at a discount 按赔价计算；按贴水价格计算；打折扣 W3R43>$  
at a premium 按溢价计算；按升水价格计算 nwDGzC~y<  
at call 通知付款；按通知 $)=`Iai  
at constant market price 按固定市价计算 C]na4yE8  
at constant price 按固定价格计算 H87k1^}HV  
at cost 按成本计算 !D/W6Ic@  
at current market price 按当时市价计算；按现时市价计算 _skE\7&>X  
at current price 按当时价格计算；按现时价格计算 7Q&S [])  
at factor cost 按要素成本计算；按生产要素成本计算 3B$|B
,  
at money-of-the-day price 按付款当日价格计算 v.gAi6  
at or better 按指定或较佳价位〔买卖指令〕 :e}j$vF  
at par 按面值计算；平价 7s
VO?:bj}  
at sight 见票即付 X7MA>j3m  
at the close 按收市盘 T@n};,SQ  
at the opening 按开市盘 ;YBk.} %  
attestation 见证；见证条款 9h6siK(F  
at-the-money option 平价期权 `vf]C'  
attorney 受权人；受托代表人 C2DAsSw  
attornment 新拥有人承认书 ^Q!A4qOQ  
attributable profit 可归属利润 &u(pBr8B  
attributable share value 可归属股份价值 8Qkw
g]X  
Auckland Stock Exchange 奥克兰证券交易所 OY!WEP$F-C  
auction 拍卖 JbXi|OS/  
auctioneer 拍卖商 =>GGeEL  
audit 审计；核数 tS,AS,vy]  
Audit Commission 审计署 8N`Rf;BM  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >aCY  
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〕 m\|E
M'@k  
audit review 帐目审查 aQj6XGu  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 H*",'`|-  
audited account 审计帐目；经审计的帐目 W4nhPH(  
audited annual account 经审计的周年帐目 ;g<y{o"Q3p  
audited balance sheet 经审计的资产负债表 }0OQm?xh  
auditor 核数师；核数主任；审计师 S*WLb/R2  
auditor's certificate 核数师证明书；审计师证明书 x3nUKQtk:8  
auditor's report 核数师报告；审计师报告 nKjT&R  
Aussie bond 澳元债券 CUaL  
austerity budget 紧缩预算 $vnx)#r3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #"[EVF0%1D  
Australia All Ordinaries Index 澳洲所有普通股票指数 P|;f>*^Y  
Australian Dollar [AUD] 澳元 J d,9<m$  
Australian Options Market 澳大利亚期权市场 58o&Dv6?  
Australian Securities Commission 澳洲证券事务监察委员会 U.N&~S  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Xl>ZnI];  
Australian Stock Exchange 澳大利亚证券交易所 -L wz T  
Austrian Schilling [ATS] 奥地利先令 w@a|_?  
authentication 认证；鉴证 k<rJm P{  
authority to purchase 委托购买证；委购书 :
TqeVf  
authorization 认可；核准；授权；授权书 NezE]'}  
authorization by direction 指示授权 MK!Aq^Jz  
authorization by instruction 指令授权 L#!m|_Mz  
authorization by warrant 令状授权 }%0X7'  
authorization of unit trust 单位信托的认可 0J;Qpi!u2v  
authorized agent 指定代理人 9LOq*0L_:  
authorized capital 法定资本 hF5(1s}e$  
authorized clerk 出市员 Lo=n)cV1,  
authorized dealer 认可交易商 ZRFHs>0  
authorized financial institution 认可财务机构 d?/>Qqw:#  
authorized fund 认可基金 SPtx_+ Q)S  
authorized fund house 获授权的基金公司；认可基金公司 K4OiKYq  
authorized institution 认可机构 TW1#'G_#  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 LeNSjxB  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 m'uFj !  
authorized insurer 获授权保险人；获认可承保人 "@Qg]#]JH  
authorized investment 特准投资项目 !=6\70lJ  
authorized person 获授权人  gq}c  
authorized representative 获授权代表 IL"N_ux~w~  
authorized share capital 法定股本 H,LJ$ py  
automated quotation system 自动报价系统 ,!P}Y[|  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] bb-u'"5^]  
自动交易系统〔香港期货交易所有限公司〕 O! _d5r&,  
automatic adjustment mechanism 自动调整机制 KNOVb=#f_  
automatic adjustment system 自动调整系统 .k|\xR  
Automatic Clearing House 自动票据交换所 FRayB VHL  
automatic exchange rates accumulation system 自动化汇率累集系统 cV4Y= &  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^szi[Cj  
automatic teller machine [ATM] 自动柜员机 P5lk3Zg'  
autopay 自动转帐 Iq 0ew  
available assets 可用资产 1*trtb4F  
available fiscal reserve 现存财政储备 zqp>Xw  
available profit 可用利润 EWOa2^%}Z\  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 v
XG?8Q  
average 平均；平均数；海损 Xu|2@?l9  
average basic salary 平均基本薪金 8wn{W_5a  
average consumer expenditure 平均消费开支；一般消费开支 LbR'nG{J  
average cost 平均成本 +/hd;s$x  
average cost of land production 增辟土地平均成本 y!_8m#n S  
average daily turnover 平均每日成交额 3k
VN[0
 
average daily wage rate 平均每日工资率 v <OZ # L$  
average expenditure pattern 平均开支模式 a`LkP%  
average growth rate 平均增长率
D?4bp'0 3  
average net fixed assets 固定资产平均净值
4EaxU !BT  
average of relatives 相对价格平均数 .sKfwcYu4  
average price 平均价格 /+m2|Ij(  
average propensity to consume 平均消费倾向；一般消费倾向 pv"s!q&  
average propensity to save 平均储蓄倾向；一般储蓄倾向 |AS<I4+&  
average rate 平均率 f{P?|8u  
average revenue 平均收入；平均收益 ^Ww5@  
average stock 平均库存；平均存货 g1Osd7\o  
average yearly rent 平均年租 s3VD6xi7  
avoidance of double taxation 避免双重课税 2)-4?uz~  
avoidance of tax 避税

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