一些有用的会计术语(也不知道发的地方对不对)A

A: Z6XP..  
A share Ａ股；甲类股份 )TFBb\f>v  
abatement of tax 减税；减扣免税额 Q0cr^24/  
ABN AMRO Bank N.V. 荷兰银行 |~I-  
above-the-line expenditure 线上项目支出；经常预算支出 A}cGag+sp  
above-the-line receipt 线上项目收入；经常预算收入 {f }4l  
ABSA Asia Limited 南非联合亚洲有限公司 Ap[}[:U  
absolute change 绝对数值变更 ,BCo/j  
absolute expenditure 实际开支 b 7%O[  
absolute guideline figure 绝对准则数字 l-mf~{   
absolute interest 绝对权益 ~0~f  
absolute order of discharge 绝对破产解除令 OK"B`*  
absolute profit margin 绝对利润幅度 P Zc{wbjp&  
absolute value 实值；绝对值 \d)~.2$G*  
absolutely vested interest 绝对既得权益 1S26
Y|L)  
absorbed cost 已吸收成本；已分摊成本 SWGD(]}uz  
absorption 吸收；分摊；合并 %: .{?FB_  
absorption rate 吸收率；摊配率；分摊率 Oor&1  
ACB Finance Limited 亚洲商业财务有限公司 =z$XqT.'  
acceptable form of reciprocity 合理的互惠条件 Qy+&N*k>  
acceptable rate 适当利率；适当汇率 >
IzUn: 0F  
acceptance agreement 承兑协议 td6$w:SN,l  
acceptance for honour 参加承兑 @xI:ZtM  
acceptor 承兑人；接受人；受票人  4[]/  
acceptor for honour 参加承兑人 "x)xjL  
accident insurance 意外保险 F]SA1ry  
Accident Insurance Association of Hong Kong 香港意外保险公会 $SmmrM  
accident insurance scheme 意外保险计划 =1}Umn|ZLS  
accident year basis 意外年度基准 C'c9AoE5>  
accommodation 通融；贷款 g, %xGQ4+  
accommodation bill 通融票据；空头票据 HX3R@^vo  
accommodation party 汇票代发人 <Y9xHn&  
account balance 帐户余额；帐户结余 %4Thb\T  
account book 帐簿 bqt*d)$  
account collected in advance 预收款项 tsA+B&R_]  
account current book 往来帐簿 & M wvj  
account of after-acquired property 事后取得的财产报告 :z!N_]t  
account of defaulter 拖欠帐目 4,|A\dXE  
account payable 应付帐款 Evn=3Tw  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 :uD*Q/  
account receivable 应收帐款 #*<*|AwoW|  
account receivable report 应收帐款报表 6SIk,Isy8  
account statement 结单；帐单；会计财务报表 8C{mV^cn~  
account title 帐户名称；会计科目 =+qtk(p  
accountant's report 会计师报告 V~uH)IMkh7  
Accountant's Report Rules 会计师报告规则 ]$>O--  
accounting and auditing procedure 会计与审计程序；会计与核数程序 i:ZL0nH-  
Accounting Arrangements 《会计安排》 jB17]OCN  
accounting basis 会计基础 SOI$Mx  
accounting by Official Receiver 破产管理署署长呈交的帐目 %dMP}k/  
Accounting Circular 《会计通告》 |GvWHe`  
accounting class 会计类别 KnC;j-j  
accounting date 记帐日期；会计结算日期 /@
<Pn&Rq  
accounting for money 款项核算 z3 lZ3  
Accounting Officer 会计主任 L]goHs  
accounting period 会计报告期；会计期 Qw ukhD7  
accounting policy 会计政策；会计方针 &O'6va  
accounting practice 会计惯例 gqje]Zc<  
accounting principle 会计准则 lKMOsr
@l  
accounting record 会计记录 ;:a>#{N  
accounting report 会计报告 @k
!J}O K  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 oT4A|M  
Accounting Society of China 中国会计学会 fq.ui3lP)  
accounting statement 会计报表 4X@ <PX5  
accounting system 会计制度；会计系统 0z2A!ap  
accounting transaction 会计事项；帐务交易 <J`"
,h  
accounting treatment 会计处理 3+_ .I{  
accounting year 会计年度 K{}U[@_tS  
accretion 增值；添加 hy"O_
Le  
accrual 应计项目；应累算数目 @,<@y
>m7  
accrual basis 应计制；权责发生制 _JZwd9K  
accrual basis accounting 应计制会计；权责发生制会计 W -Yv0n3  
accrue 应累算；应计 g{zvks~it  
accrued benefit 应累算利益 D~~&e<v'1  
accrued charges 应计费用 w~NQAHAvo  
accrued cumulative preference share dividend 应累算的累积优先股股息 =
""z!%j  
accrued expenses 应累算费用 P9)E1]Dc$  
accrued interest payable 应付利息；应计未付利息 zoV4Gl  
accrued interest receivable 应收利息；应计未收利息 P,x'1`k~  
accrued right 累算权益 TX96 ^EoH  
accruing profit 应累算的利润 Zxm
Mw  
accumulated fiscal reserve 累积财政储备 Zz<k^
 
accumulated profit 累积利润；滚存溢利 hpD\,  
accumulated reserve 累积储备 y\DR,$Py  
accumulation of surplus income 累积收益盈余 9 wun$!>&  
acquired assets 既得资产 =kz(1Pb  
acquisition 收购；购置；取得 "F(LTppy  
acquisition cost 购置成本 i(
^&ZmG  
acquisition expenses 购置费用 kCXQHX  
acquisition of 100% interest 收购全部股权  :1q)l  
acquisition of control 取得控制权 s4@dEK8W  
acquisition of fixed assets 购置固定资产 2F0@M|'  
acquisition of shell “买壳” [X'XxYbZ  
acquisition price 收购价 qn VxP&  
act of God 天灾 7cGc`7  
acting partner 执事合伙人 =/Ob kVYf  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `.dX@<  
active partner 积极参与的合伙人 DD3.el}6a  
active trading 交投活跃 U[EM<5@I  
actual circulation 实际流通 TBN0uk  
actual cost 实际成本 hjVct r  
actual expenditure 实际开支；实际支出 GJ:65)KU  
actual income 实际入息；实际收入；实际收益 RKu'WD?sdH  
actual market 现货市场 2sj
[hI  
actual price 现货价；实际价格 I%]~]a  
actual profit 实际利润 jN\} l|;q  
actual quotation 实盘；实际价位；实际报价 'u6T^YS  
actual year basis 按实际年度计算 mXd,{b'  
actuals 实货 PuvC MD  
actuarial investigation 精算调查 Y40`~  
actuarial principle 精算原则 '?Mt*%J@=$  
actuarial report 精算师报告 poZ04Uxo>  
Actuarial Society of Hong Kong 香港精算学会 zW^_w&fd^j  
actuarial valuation 精算师估值 ^gb3DNV~y  
actuary 精算师 G_GV  
ad referendum agreement 暂定协议；有待覆核的协定 [?3]+xr:  
ad valorem duty 从价税；按值征税 uD=i-IHT  
ad valorem duty system 从价税制 (yjx+K_[  
ad valorem fee 从价费 &b[.bf  
ad valorem tariff 从价关税 xV&c)l>}  
additional allowance 额外免税额 <j}n/G]  
additional amount for unexpired risk 未过期风险的额外款额 _i_^s0J  
additional assessable profit 补加应评税利润 g.wp }fz  
additional assessment 补加评税
|JZ3aS   
additional commitment 额外承担 v~f_~v5J!  
additional commitment vote 额外承担拨款 #k
%$A}9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &cDLSnR  
additional dependent parent allowance 供养父母额外免税额 Hc`)Q vFRW  
additional provision 额外拨款 EwvW: t1  
additional stamp duty 附加印花税 'R&Y pR  
additional tax 补加税罚款；补加税款 X]^FHYjhS  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 BI\ )vr$  
adjudged bankrupt 被裁定破产 ]JQ7x[  
adjudicated bankrupt 裁定破产人 {BkTJQ)  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 $#3O:aW  
adjudication of bankruptcy 裁定破产；宣告破产 {}r#s>  
adjudication of insolvency 裁定无力偿还债务 : GVyY]qBU  
adjusted actual 经调整的实数；调整后的实数 0E*q-$P  
adjusted current assets 经调整的流动资产；调整后的流动资产 a$0,T_wD  
adjusted figure 经调整的数字；调整后的数额 Gwyjie9t  
adjusted liabilities 经调整的负债；调整后的负债 k9>2d'Q  
adjusted loss 经调整的亏损；调整后的亏损 K(&I8vAp  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 KIY/nu   
adjusted profit 经调整的利润；调整后的利润 tPv3nh  
adjusted surplus 经调整的盈余额；调整后的盈余额 dQX<X}  
adjusted value 经调整的价值；调整后的价值 5*M3sN  
adjustment 调整；修订；理算〔保险〕 >?-etl  
adjustment centre 调剂中心 x$:>W3?T=^  
adjustment lag 调整过程的时间差距；调整时差 C`qo  
adjustment mechanism 调整机制 #&fi[|%X$  
adjustment of loss 亏损调整 b.h:~ATgN  
adjustment process 调整过程；调整程序 Gjhpi5?%8  
adjustment range 调整幅度 'R'P^  
administered exchange rate 受管制汇率 Yp*Dd}n`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 )
qDCh  
administration expenses 行政费用 7ojU]ly  
administration fee 手续费；行政费 IUB#Vdx  
administration in bankruptcy 破产管理 vD,ZEKAN  
administration order 遗产管理令 I4[sf  
administrator 管理人；遗产管理人 ]q#w97BxiJ  
administrator of the estate 遗产管理人 ~ IPel  
admission of debt 债项承认书 iLQFce7d|&  
admission of proof 接纳债权证明 L#t^:%  
advance 放贷款项；垫付款项；预支款项；预付款项 0:NCIsIm<  
advance account 暂支帐目；预付款帐户 RKIBFP8.  
advance compensation 预付补偿金 &hTe-Es  
advance from shareholder 股东垫款 .[%
^~q7  
advance pending reimbursement 预支以待日后付还 /INjP~C  
advanced economy 先进经济体系 $KSdNFtM)A  
advancement 预付；预付财产 GyirE`  
advances warrant 垫款令 MHl ffj  
advancing 贷出 U +c?x2\  
adverse balance 逆差 UE:';(t  
adverse exchange 逆汇 |p4D!M+$7  
advertisement addressed to shareholders 在报章刊登的致股东通告 g8=j{]~C  
advice for collection 托收通知书 }>q%##<n  
advice of drawing 提款通知书；汇票通知书 Uq}FrK}  
advice of payment 付款通知 #6fQ$x(F#j  
Advisory Committee [Securities and Futures Commission] $&fP%p  
谘询委员会〔证券及期货事务监察委员会〕 A_h|f5  
Advisory Committee on Diversification 经济多元化谘询委员会 \nfjz\"R?b  
affidavit 誓章；遗产申报誓章 ){-Tt`0(u  
affidavit of no receipt 述明无收款的誓章 q mJ#cmN
 
affiliate 联号；联营公司；附属公司 c@eQSy  
affiliated company 附属公司；联号；联营公司 j ^Tb=  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @u@N&{b5"  
affordability 负担能力 \`ya08DP(  
African Development Bank [AfDB] 非洲开发银行 p(B
^](?  
after-acquired property 事后取得的财产 ,, 8hU7P  
after-hours dealing 市后交易 SRU}-  
after-tax profit 税后盈利；税后利润；税后溢利 N>zpxU {  
agency agreement 代理协议 35q4](o9"  
agency expenses 代理机构的开支 )6~s;y!  
agency fee 代理费 [h5~1N
 
Agency Law 《代理法》 n(}cK@  
agent 代理人；承销人 %-lilo   
agent of company 公司代理人 c0I;8z`b  
agent's fee 代理人费；经纪费 %S`ygc}|  
aggregate 总计；总数；总体数字 hg2a,EU\Z  
aggregate amount 总款额；总额 ILN Yh3  
aggregate assets and liabilities 总体资产与负债 sJI" m'r=Z  
aggregate at constant price 按固定价格计算的总体数字 aXv[~  
aggregate demand 总需求 ec8iZ8h8  
aggregate gross position 总持仓量 M0jC:*D`"  
aggregate limit 总限额 =d+~l  
aggregate of salaries tax 合计薪俸税 )9pRT dT  
aggregate performance 总体表现；总体业绩 oouhP1py,  
aggregate supply 总体供应 +69[06F  
aggregate surplus 总盈余 `G@(Z:]f,t  
aggregate total 整体总额 QPD[uJ(I  
aggregate value 总值；合计价值 `6No6.\J  
aggregated basis 合计基准 8QJ^@|
7  
aggregated net chargeable income 合计应课税入息实额 "c9T4=]&t  
aggregation 合并计算；合计；总和 =c-Y >  
aggregation of incomes of husband and wife 夫妇入息合并计算 /v<FH}  
aggregation of property 财产的总和 zl]Ic' _i  
agio 差价；贴水 (WCczXm)  
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》 -`f 1l8LD2  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment %%-?~rjI  
《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》 qsA`\%]H  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment u5'jIq
lU  
《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》 @K=:f  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8|cQW-L  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 [-5l=j r  
agreement for a settlement 授产协议  ~ERA  
agreement for assignment 转让协议 &06pUp iS  
agreement for sale 售卖协议；买卖协议 G5oBe6\C  
agreement for sale and purchase 买卖协议 &UFj U%Z%  
agreement for the payment of interest 支付利息协议 =q\Ghqj1  
agreement for the repayment of money 还款协议 s)A=hB-V  
agreement of reinsurance 再保险协议 p2=+cS"HC  
Agricultural Bank of China 中国农业银行 kd=|Iip;(  
air passenger departure tax 飞机乘客离境税 h,*-V 'X.k  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 kB! iEoIBA  
airport tax 机场税 y/.I<5+Bu  
alcohol duty 酒精税 M#u~]?hS  
alienation 让与；让渡；转让 0Tv0:c>8;(  
alimony 生活费；赡养费 ZZ? KD\S5  
All Ordinaries Index [AOI] 所有普通股指数 r|ID]}w  
all risks 全险；综合险 }J^+66{  
All Sales Record for Stock Market 《股票市场成交报告》 ZRy'lW  
Allied Capital Resources Limited 新联财务有限公司 >)j`Q1Qc\  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 rOo|.4w  
allocation letter 拨款信件 up;^,I
  
allocation of fund 分配款项；预留款项 V*I2  
allocation of profit 利润分配；溢利分配 Pb]EpyAW  
allocation warrant 拨款令 {qJ(55  
allotment 分配；配股 x:? EL)(  
allotment notice 股份配售通知；配股通知 pba`FC4R  
allotment of shares 股份分配 J$D/-*/@  
allowable 可获宽免；免税的 _O$7*k  
allowable business loss 可扣除的营业亏损
Puq  
allowable expenses 可扣税的支出 o>l/*i
0I  
allowance 免税额；津贴；备抵；准备金 "\~d!"n|2  
allowance for debts 债项的免税额 I1)t1%6"vJ  
allowance for depreciation by wear and tear 耗损折旧免税额 F*4zC@;  
allowance for funeral expenses 殡殓费的免税额 Ivx]DXR|  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }2]m]D@%7  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,]LsX"u  
allowance to debtor 给债务人的津贴 &y+)xe:&S  
alteration of capital 资本更改 r.ib"W#4  
alternate trustee 候补受托人 U)JwoO  
amalgamation 合并 H/^t]bg,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sK/Z'h{|  
ambit of charges 征税范围；收费范围 Qn!KL0w  
amended valuation 经修订的估值 khb/"VYd  
American Commodities Exchange 美国商品交易所 \c\z 6;j  
American Express Bank Limited 美国运通银行 $/FL)m8.3  
American Stock Exchange 美国证券交易所 S\S31pYT  
amortization 摊销 6k6}SlN[  
amount due from banks 存放银行同业的款项 0% zy 6{  
amount due from banks abroad 存放海外银行同业的款项 9=}&evGm89  
amount due from holding companies 控股公司欠款 /=@V5)  
amount due from local banks 存放本港银行同业的款项 |44 E:pA  
amount due to banks 银行同业的存款 C@P*:L_  
amount due to banks abroad 海外银行同业的存款 _@D"XL#L  
amount due to holding companies 控股公司存款 [Te"|K':  
amount due to local banks 本港银行同业的存款 \Gm\sy  
amount due to outport banks 外埠银行同业的存款 laQ{nSVBm  
amount for note issue 发行纸币的款额 C~X"ZW:d[  
amount of bond 担保契据的款额 :>*0./hG  
amount of consideration 代价款额 08qM?{zo^  
amount of contribution 供款数额 -%ftPfm  
amount of indebtedness 负债款额 F T$x#>  
amount of principal of the loan 贷款本金额 0x2[*pJ|IW  
amount of rates chargeable 应征差饷数额 1EHL8@.M  
amount of share capital 股本额 "KKw\
i  
amount of sums assured 承保款额 O"ebrv  
amount of variation 变动幅度 >|rU*+I`  
amount of vote 拨款数额 V'8Rz#Gc5  
amount payable 应付款额 }G ^nK m  
amount receivable 应收款额 *cy!PF&  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G0lg5iA<fC  
analysis 分析 r E&}B5PN=  
ancillary risk 附属风险 2o<aEn&7|e  
annual account 周年帐目；周年帐目报表；年度决算；年结 W}P9I&3  
annual accounting date 年结日期 ZkqZO#nq C  
annual allowance 每年免税额；年积金；年度津贴；年津 Zv5vYe9Ow  
annual balance 年度余额 XR+  
annual disposable income 每年可动用收入 {lbNYjknS  
annual estimates 周年预算 l&_PsnU  
annual fee 年费 ]T;  
annual general meeting 周年大会 l\_81oZ  
annual growth rate 年增率；每年增长率 ]-{A"tJ  
annual long-term supplement 长期个案每年补助金 ho%G  
annual pensionable emolument 可供计算退休金的年薪 4XgzNwm  
annual report 年报 2v`Q;%7O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 s-Qq#T  
annual return 周年报表；周年申报表；每年报税表格 =3EE-%eF!  
Annual Return Rules 《周年报表规则》 ?#lHQT  
annual review of consumer prices 每年消费物价回顾 xs^wRE_  
annual roll-forward basis 逐年延展方式 <"@5. f1"Y  
annual salary 年薪 &R,QJ4L  
annual statement 年度报表；年度决算表 6$&%z Eh  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 -u^f;4|u  
annuitant 年金受益人 sf Zb$T J  
annuity 年金 >^GAfvW  
annuity contract 年金合约 oIG
F=x,e8  
annuity on human life 人寿年金 i}/Het+(  
antecedent debt 先前的债项
9R99,um$  
ante-dated cheque 倒填日期支票 ^[.Z~>3!\q  
anticipated expenditure 预期开支 =\IUBH+C  
anticipated net profit 预期纯利 ke19(r Ch  
anticipated revenue 预期收入 M~g{}_0Z  
anti-inflation measure 反通货膨胀措施 Xu7lV  
anti-inflationary stance 反通货膨胀立场 2Ft#S8  
apparent deficit 表面赤字 zsr;37  
apparent financial solvency 表面偿债能力 >9,LN;Ic
 
apparent partner 表面合伙人 >rY^Un{Z  
application for personal assessment 个人入息课税申请书 3 p!t_y|SX  
application of fund 资金应用 jJV1 /]TJ  
application to release as liquidator and to destruct the books of accounts and documents D77s3AyHK  
申请免除清盘人职务及毁灭帐簿与文件 7`Sr
qI&  
appointed actuary 委任精算师 c!a1@G  
appointed auditor 委任核数师；委任审计师 g4Nl"s*~
 
appointed trustee 委任的受托人 fF^A9{{BS  
appointer 委任人 ;{1
ws  
apportioned pro rata 按比例分摊 %(B6eiA  
apportionment 分配；分摊 ;umbld0  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 TU^s!Tj  
apportionment formula 分摊方程式 P\%aJ'f~  
apportionment of estate duty 遗产税的分摊 gR${S|Z#u4  
appraisal 估价；评估 vT#m 8Kg  
appreciable growth 可观增长  @7J;}9E  
appreciable impact 显着影响 [sl"\3)  
appreciable increase 可观增长 ^+}~"nvD  
appreciation 增值；升值 t[:G45].-k  
appreciation against other currencies 相对其他货币升值 x$) E^|A+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +&[X7r<  
appreciation tax 增值税 Z@i,9 a  
appropriation 拨款；拨用；拨付 LY2QKjgP  
appropriation account 拨款帐目 [6CWgQ%Ue  
Appropriation Bill 拨款法案 CcZM0  
appropriation-in-aid system 补助拨款办法 #ds@!u+&  
approved assets 核准资产 7 b8pWM  
approved basket stock 认可一篮子证券 M%2w[<-8c  
approved budget 核准预算 co*XW  
approved charitable donation 认可慈善捐款 j/uzsu+  
approved charitable institution 认可慈善机构 a*qc
  
approved currency 核准货币；认可货币 W#foVAi .  
approved estimates 核准预算 QPX3a8w*  
approved estimates of expenditure 核准开支预算 i2Sh^\Xw  
approved overseas insurer 核准海外保险人 EMf"rGXu(  
approved overseas trust company 核准海外信托公司 w01u~"E  
approved pooled investment fund 核准汇集投资基金 (^$SMuC
 
approved provident fund scheme 认可公积金计划 il7gk<  
approved provision 核准拨款 ,"f2-KC4h  
approved redeemable share 核准可赎回股份 >2mV{i&  
approved regional stock 认可地区性证券 yJ?=HH?  
approved retirement scheme 认可退休金计划 "\qm+g  
approved subordinated loan 核准附属贷款 ^TT_BAI  
arbitrage 套戥；套汇；套利 S$qpClXS,  
arbitrageur 套戥者；套汇者 O)INM  
arbitrary amount 临时款项 UB]]oC<  
arrangement 措施；安排；协定 vvP]tRZ  
arrears 欠款 :Fi$-g  
arrears of pay 欠付薪酬 %t%D|cf  
arrears of revenue 逾期未收税款；逾期未收的帐项 `.F3&pA  
articles of association 组织章程；组织细则；组织章程细则 #@<L$"L  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 pDt45   
ascertainment of profit 确定利润  g:?p/L  
"Asia Clear" “亚洲结算系统” _+d*ljP)l3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 xzBUm  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 :z2G a  
Asian Development Fund [ADF] 亚洲发展基金 +THK Jn!>  
Asian dollar bond 亚洲美元债券 aK--D2@}i  
Asian dollar market 亚洲美元市场 9:7&`JlC#  
Asian dollar rate 亚洲美元利率 ZL'krV  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Rw|P$dbu  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 +0M0g_sk  
asked price 沽盘；喊价；索价；卖方报价 S6{u(=H  
assessable income 应评税入息 Dyh|F\T  
assessable loss 应评税亏损 cG5u$B  
assessable profit 应评税利润 i}v3MO\X  
assessable value 应评税值 _CG ED{b@  
assessed profit 估定利润 C /w]B[H  
assessed value 经评估价值 *#j_nNM4  
assessment 评税；评定；估价；评税单 -EG=}uT['b  
assessment number 评税编号；估价编号 _*n 4W^8  
assessment of additional tax 补加税评税 k; n
ed  
assessment of performance 业绩评估；实绩评价 }r|$\ms  
Assessor 评税主任 `vD.5  
asset price bubbles 资产价格泡沫 a7"Aq:IjU  
asset-backed securities 具资产保证的证券 bf6:J `5Z  
assets accretion 资产增值 ?L6pB]l8b  
assets and liabilities 资产与负债 TH*}Ja^/  
assets betterment statement 资产递增表；资产改进表 lMe+.P|  
assets lending 实物放款；有抵押贷款 O|*-J  
assets of the company passing on the death 死者去世时转移的公司资产 WU~L#Ih.V  
assets pledged as security for liabilities 用作负债抵押的资产 uYXkD#{  
assets portfolio 资产投资组合 yE|hA2G?0  
assets price 资产价格 EU.!/'<  
assets quality 资产质素 ~c@@m\C"b  
assets realization 资产变现 qb+Gjgp  
assets refinancing arrangement 资产再集资安排 g])iU9)8  
assets securitization 资产证券化 ,OBJ>_5  
assets situated outside Hong Kong 在香港以外地方的资产 .DHQJ|J-1  
assets stripping 削减资产；拆卖资产 cg^=F
_h  
assets value 资产值 3+H[S#e:Z  
assignee 承让人 @j=rSS  
assignment 转让；转让书；转让契 /.Jq]"   
assignment of interest 权益转让 j>#ywh*A  
assignment of letters patent and trade mark 专利证书及商标转让 nc;iJ/\4  
assignment of property 物业转让；物业转让书 TnJNs  
assignment right 转让权 C;']FmK]  
assignor 转让人 VTK +aI  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 /#!
1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 -GYJ)f  
associate member 附属会员 i)7B :uA  
associated body corporate 相联法人团体 #dkSAS  
associated company 相联公司；联属公司 m=V69 a#  
associated corporation 相联法团 15M!erT  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] b ; U  
公认会计师公会〔英国〕 |};-.}u^`h  
Association of Futures Exchange Brokers 香港期货经纪协会 a'?V:3 ]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 !H~PF*,hY  
association of underwriters 承保人组织 f*Yr*yC  
assumption of control 接管 oq2-)F2/  
assurance 担保；保险；转易；转易书 sU"sd7#A  
assurance of interest 权益的转易 UL`%Xx  
at 19XX price 按一九ＸＸ年价格计算 ISg-?h/  
at a discount 按赔价计算；按贴水价格计算；打折扣 'LC0hoV  
at a premium 按溢价计算；按升水价格计算 8BX9JoDi  
at call 通知付款；按通知 2j=HxE  
at constant market price 按固定市价计算 @Wa,  
at constant price 按固定价格计算 8p PQ   
at cost 按成本计算 /]9(InM9/  
at current market price 按当时市价计算；按现时市价计算 rtz ]PH  
at current price 按当时价格计算；按现时价格计算 8@7leAq!  
at factor cost 按要素成本计算；按生产要素成本计算 ,ygDNF  
at money-of-the-day price 按付款当日价格计算 a2B9 .;F  
at or better 按指定或较佳价位〔买卖指令〕 ];\XA;aOl}  
at par 按面值计算；平价 =" pNE#  
at sight 见票即付 .GIygU_  
at the close 按收市盘 co{i~['u  
at the opening 按开市盘 r}-vOPn`E  
attestation 见证；见证条款 p:3 V-$4X  
at-the-money option 平价期权 pI( H7 (  
attorney 受权人；受托代表人 - @tL]]  
attornment 新拥有人承认书 dUkZ_<5''  
attributable profit 可归属利润 7
AQv4  
attributable share value 可归属股份价值 15R:m:T  
Auckland Stock Exchange 奥克兰证券交易所 [FeN(8hGS  
auction 拍卖 *|6*jU  
auctioneer 拍卖商 x$.0:jP/s  
audit 审计；核数 oW3Uyj  
Audit Commission 审计署 IgPU^?sp  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] B]:?4Ov  
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〕 7E;`1lh7  
audit review 帐目审查 p$a+?5'Q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 >f(M5v(D\  
audited account 审计帐目；经审计的帐目 q>[}JtXK  
audited annual account 经审计的周年帐目 (Ji=fh+
  
audited balance sheet 经审计的资产负债表 SyIi*dH  
auditor 核数师；核数主任；审计师 Nh1, w  
auditor's certificate 核数师证明书；审计师证明书 *kt%.wPJ  
auditor's report 核数师报告；审计师报告 fr8hT(,s)  
Aussie bond 澳元债券 T*92o:^  
austerity budget 紧缩预算 ;I~UQgE6H  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 &_,.*tha  
Australia All Ordinaries Index 澳洲所有普通股票指数 aMaqlqf  
Australian Dollar [AUD] 澳元 U3t)yr h  
Australian Options Market 澳大利亚期权市场 SbH} cu8  
Australian Securities Commission 澳洲证券事务监察委员会 h`4!Qv  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;$FMOMR  
Australian Stock Exchange 澳大利亚证券交易所 fkD-mRKw
  
Austrian Schilling [ATS] 奥地利先令 ~LJtlJ 0  
authentication 认证；鉴证 [#+klP$  
authority to purchase 委托购买证；委购书 =H?^G[y  
authorization 认可；核准；授权；授权书 cX|(/h,W/  
authorization by direction 指示授权 R_b)2FU1y  
authorization by instruction 指令授权 yDAvl+  
authorization by warrant 令状授权 D:PrFa  
authorization of unit trust 单位信托的认可 M>u84|`  
authorized agent 指定代理人 _g6H&no[  
authorized capital 法定资本 RSIhZYA  
authorized clerk 出市员 S y^et  
authorized dealer 认可交易商 Xuj=V?5  
authorized financial institution 认可财务机构 .B{:<;sa  
authorized fund 认可基金 tLM/STb6  
authorized fund house 获授权的基金公司；认可基金公司 ET\rd5Po  
authorized institution 认可机构 jV(b?r)eT{  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 D{M&>.  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (VBO1f  
authorized insurer 获授权保险人；获认可承保人 a#m T@l\  
authorized investment 特准投资项目 Xvxj-\ -  
authorized person 获授权人 `$yi18F  
authorized representative 获授权代表 GSVLZF'+  
authorized share capital 法定股本 =r^Pu|  
automated quotation system 自动报价系统 G@rV9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] fT5vO.
a  
自动交易系统〔香港期货交易所有限公司〕 .cs4AWml<  
automatic adjustment mechanism 自动调整机制 vUB*Qm]Y\  
automatic adjustment system 自动调整系统 'S6JpWG1  
Automatic Clearing House 自动票据交换所 @-XMox/  
automatic exchange rates accumulation system 自动化汇率累集系统 LcGG~P|ML  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 vue=K  
automatic teller machine [ATM] 自动柜员机 WTUC\}#E\  
autopay 自动转帐 z 9~|Su  
available assets 可用资产 "` kSI&2  
available fiscal reserve 现存财政储备 9''x'E=|  
available profit 可用利润 Os1=V  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 %QQJSake|  
average 平均；平均数；海损 O@-(fyG  
average basic salary 平均基本薪金 \hZye20  
average consumer expenditure 平均消费开支；一般消费开支 E|x t\*  
average cost 平均成本 )No>Q :t  
average cost of land production 增辟土地平均成本 7|X
.E  
average daily turnover 平均每日成交额 4']eJ==OH  
average daily wage rate 平均每日工资率 7&1dr  
average expenditure pattern 平均开支模式 z W*Z  
average growth rate 平均增长率 ,b74m  
average net fixed assets 固定资产平均净值 YeB)]$'?u`  
average of relatives 相对价格平均数 /,JL \b  
average price 平均价格 `\Te,  
average propensity to consume 平均消费倾向；一般消费倾向 d#:7V%]dp  
average propensity to save 平均储蓄倾向；一般储蓄倾向 {r_x\VC=p  
average rate 平均率 XF`?5G~~#  
average revenue 平均收入；平均收益 >!%+)  
average stock 平均库存；平均存货 ~!"z`&
  
average yearly rent 平均年租 Wn5xX5H C  
avoidance of double taxation 避免双重课税 #%.fsJNA$  
avoidance of tax 避税

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