一些有用的会计术语(也不知道发的地方对不对)A

A: v 4b`19}  
A share Ａ股；甲类股份 E=*Q\3G~  
abatement of tax 减税；减扣免税额 \ g(#)f  
ABN AMRO Bank N.V. 荷兰银行 `oWjq6  
above-the-line expenditure 线上项目支出；经常预算支出 t8N9/DZ}Q  
above-the-line receipt 线上项目收入；经常预算收入 g):jZU]b  
ABSA Asia Limited 南非联合亚洲有限公司 w&cyGd D5  
absolute change 绝对数值变更 8Xzx;-&4  
absolute expenditure 实际开支 K$GX
XE`  
absolute guideline figure 绝对准则数字 ,T~5iLKY  
absolute interest 绝对权益 s(.-bjR  
absolute order of discharge 绝对破产解除令 SW'KYzn  
absolute profit margin 绝对利润幅度 /=(FM   
absolute value 实值；绝对值 #R~NR8(z  
absolutely vested interest 绝对既得权益 (4{9 QO  
absorbed cost 已吸收成本；已分摊成本 WA5kX SdIb  
absorption 吸收；分摊；合并 r3vj o(  
absorption rate 吸收率；摊配率；分摊率 #7T={mh  
ACB Finance Limited 亚洲商业财务有限公司 \)uad5`N  
acceptable form of reciprocity 合理的互惠条件 1AV1W_"  
acceptable rate 适当利率；适当汇率 L/LNX{|  
acceptance agreement 承兑协议 '="){  
acceptance for honour 参加承兑 }B/xQsTx-  
acceptor 承兑人；接受人；受票人 ( +hI
  
acceptor for honour 参加承兑人 ]qHO{b4k  
accident insurance 意外保险 OSIp  
Accident Insurance Association of Hong Kong 香港意外保险公会
BVp.A]  
accident insurance scheme 意外保险计划 /n
7,B}  
accident year basis 意外年度基准 FRk_xxe"K  
accommodation 通融；贷款 kxwm08/|f  
accommodation bill 通融票据；空头票据 J vsB^F.4  
accommodation party 汇票代发人 ADz|Y~V!  
account balance 帐户余额；帐户结余 Y,\mrW}K  
account book 帐簿 :/l  
account collected in advance 预收款项 W)hby`k  
account current book 往来帐簿 4344PBj  
account of after-acquired property 事后取得的财产报告 :C6rN}_k  
account of defaulter 拖欠帐目 AR3=G>hO,  
account payable 应付帐款 Lpf=VyqC  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 CnYX\^Ow  
account receivable 应收帐款 /U]5#'i  
account receivable report 应收帐款报表 $?{zV$r1
 
account statement 结单；帐单；会计财务报表 h8Si,W3o  
account title 帐户名称；会计科目 BZshTP[`  
accountant's report 会计师报告 ]
#.#]}=  
Accountant's Report Rules 会计师报告规则 ;f~'7RKy!G  
accounting and auditing procedure 会计与审计程序；会计与核数程序 our5k
 
Accounting Arrangements 《会计安排》 _Z2)e*(  
accounting basis 会计基础 0O4mA&&!oK  
accounting by Official Receiver 破产管理署署长呈交的帐目 ':$a6f &T  
Accounting Circular 《会计通告》 kyB]fmS  
accounting class 会计类别 >WX'oP(<  
accounting date 记帐日期；会计结算日期 l}/UriZ0  
accounting for money 款项核算 _Y
{g5t  
Accounting Officer 会计主任 R&xd ic!  
accounting period 会计报告期；会计期 _4Pi>  
accounting policy 会计政策；会计方针 miSC'!  
accounting practice 会计惯例 >,vuC4v-  
accounting principle 会计准则 :tG5~sK  
accounting record 会计记录 E}2[Pb)e  
accounting report 会计报告 I5?LD=tt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 < *OF  
Accounting Society of China 中国会计学会 j"s(?  
accounting statement 会计报表 w2[
R&hJ  
accounting system 会计制度；会计系统 5{TF6  
accounting transaction 会计事项；帐务交易 %C<eR_  
accounting treatment 会计处理 m=V2xoMw6  
accounting year 会计年度 D(|$6J 0  
accretion 增值；添加 &KWh5S@w  
accrual 应计项目；应累算数目 ! +7ve[z  
accrual basis 应计制；权责发生制 =`H(`2  
accrual basis accounting 应计制会计；权责发生制会计 O~VUViS6$  
accrue 应累算；应计 $h9!"f[|j  
accrued benefit 应累算利益 -bF+uCfba  
accrued charges 应计费用 dM$S|,H  
accrued cumulative preference share dividend 应累算的累积优先股股息 6:pN?|=6X  
accrued expenses 应累算费用 eS
U8/9B  
accrued interest payable 应付利息；应计未付利息 }=FQKqtC  
accrued interest receivable 应收利息；应计未收利息 WAbhBA  
accrued right 累算权益 *TkABUL  
accruing profit 应累算的利润 JnDR(s4(E  
accumulated fiscal reserve 累积财政储备 FC#Qtu~J  
accumulated profit 累积利润；滚存溢利 /o2eKx  
accumulated reserve 累积储备 x;Q2/YZ#  
accumulation of surplus income 累积收益盈余 <0m;|Ai'W  
acquired assets 既得资产 <T]kpP<lC  
acquisition 收购；购置；取得 psVRdluS   
acquisition cost 购置成本 [>86i  
acquisition expenses 购置费用 , +^db)  
acquisition of 100% interest 收购全部股权 |IvX7%*]~  
acquisition of control 取得控制权 }1wuH  
acquisition of fixed assets 购置固定资产 vI@8DWs  
acquisition of shell “买壳” _?"J.
i  
acquisition price 收购价 X(\RA.64  
act of God 天灾 plq\D.C  
acting partner 执事合伙人 hCgNS1%4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 y8@!2O4  
active partner 积极参与的合伙人 M*N8p]3Cq  
active trading 交投活跃  ^8iy(  
actual circulation 实际流通 mqL+W  
actual cost 实际成本 eu=2a>  
actual expenditure 实际开支；实际支出 Lnzhs;7L  
actual income 实际入息；实际收入；实际收益 :`K;0`C+  
actual market 现货市场 ,J
~dER\%  
actual price 现货价；实际价格 ?0x;L/d])  
actual profit 实际利润 (hoqLL\}k  
actual quotation 实盘；实际价位；实际报价 ~ocr^V{"<~  
actual year basis 按实际年度计算 <#UvLll  
actuals 实货 79v&6Io  
actuarial investigation 精算调查 fu/c)D6u*m  
actuarial principle 精算原则 sIpK@BQ'  
actuarial report 精算师报告 Evc 9k  
Actuarial Society of Hong Kong 香港精算学会 ;#due  
actuarial valuation 精算师估值 5eYCnc9  
actuary 精算师 `6/7},"9t  
ad referendum agreement 暂定协议；有待覆核的协定 dj=n1f+;[  
ad valorem duty 从价税；按值征税 rZEu@6
3  
ad valorem duty system 从价税制 iq#Z\Y(  
ad valorem fee 从价费 <+a\'Xc  
ad valorem tariff 从价关税 9SPu 4i  
additional allowance 额外免税额 +vP1DXtj(  
additional amount for unexpired risk 未过期风险的额外款额 LYX+/@OU2  
additional assessable profit 补加应评税利润 ]WG\+1x9  
additional assessment 补加评税 l},%g%}iMU  
additional commitment 额外承担 #L"h>,b  
additional commitment vote 额外承担拨款 Q|>y2g!  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7;XdTx  
additional dependent parent allowance 供养父母额外免税额 y!#1A?|k  
additional provision 额外拨款 wcO+P7g  
additional stamp duty 附加印花税 ?@
nu]~  
additional tax 补加税罚款；补加税款 QMIXz[9w  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 d+(~{xK:  
adjudged bankrupt 被裁定破产 | 8AH_Fk  
adjudicated bankrupt 裁定破产人 NS1[-ng  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 &"BKue~q@p  
adjudication of bankruptcy 裁定破产；宣告破产 TzOf&cs/r  
adjudication of insolvency 裁定无力偿还债务 &~j"3G;e  
adjusted actual 经调整的实数；调整后的实数 N5_v}<CN  
adjusted current assets 经调整的流动资产；调整后的流动资产 +RbCa c  
adjusted figure 经调整的数字；调整后的数额 yS?1JWUC>  
adjusted liabilities 经调整的负债；调整后的负债 u!Z&c7kPI  
adjusted loss 经调整的亏损；调整后的亏损 Gqs8$[o  
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 eaI&DP  
adjusted profit 经调整的利润；调整后的利润
rg`"m  
adjusted surplus 经调整的盈余额；调整后的盈余额 .JzO f[g5  
adjusted value 经调整的价值；调整后的价值 M! s&<Bi  
adjustment 调整；修订；理算〔保险〕 /XXW4_>  
adjustment centre 调剂中心 AOTI&v  
adjustment lag 调整过程的时间差距；调整时差 htjJ0>
&  
adjustment mechanism 调整机制 e0D;]  
adjustment of loss 亏损调整 4U((dx*m  
adjustment process 调整过程；调整程序 M4QMD;Ez  
adjustment range 调整幅度 Nk7Q  
administered exchange rate 受管制汇率 wj/r)rv E  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 p5*i d5
 
administration expenses 行政费用 DzYno-]A]  
administration fee 手续费；行政费 $, =n  
administration in bankruptcy 破产管理 )wKuumet  
administration order 遗产管理令 U $+rlw}  
administrator 管理人；遗产管理人 c<e$6:|xM  
administrator of the estate 遗产管理人 5!AzEB  
admission of debt 债项承认书 ?vZ&C
B  
admission of proof 接纳债权证明 >iq^Ts  
advance 放贷款项；垫付款项；预支款项；预付款项 sI~{it#  
advance account 暂支帐目；预付款帐户 u~G,=n  
advance compensation 预付补偿金 GE"#.J4z  
advance from shareholder 股东垫款 p<$z!|7m  
advance pending reimbursement 预支以待日后付还 1{DHlyA6g  
advanced economy 先进经济体系 5H<rI?  
advancement 预付；预付财产 8zr)oQ:  
advances warrant 垫款令 fx9c1h9s  
advancing 贷出 -0>@jfP^D  
adverse balance 逆差 gllXJM^ -  
adverse exchange 逆汇 &359tG0@P  
advertisement addressed to shareholders 在报章刊登的致股东通告 4).q+{#k  
advice for collection 托收通知书 GXsHc
,  
advice of drawing 提款通知书；汇票通知书 z7J#1q~:yY  
advice of payment 付款通知 L!5%;!>.P  
Advisory Committee [Securities and Futures Commission] b-ZvEDCR  
谘询委员会〔证券及期货事务监察委员会〕 6tP^_9njy  
Advisory Committee on Diversification 经济多元化谘询委员会 3C.bzw^  
affidavit 誓章；遗产申报誓章 D7 .R NXo  
affidavit of no receipt 述明无收款的誓章 p7|~x@q+  
affiliate 联号；联营公司；附属公司 0e3aWn  
affiliated company 附属公司；联号；联营公司 Y0U:i.)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 QarA.Ne~  
affordability 负担能力 (/c9v8Pr(7  
African Development Bank [AfDB] 非洲开发银行 X1$0'usS  
after-acquired property 事后取得的财产 rlW
  
after-hours dealing 市后交易 8W#whK2El  
after-tax profit 税后盈利；税后利润；税后溢利 g,9o'
fs`x  
agency agreement 代理协议 is`le}$^y  
agency expenses 代理机构的开支 #Ey!
?Z  
agency fee 代理费 3<?#*z4]_  
Agency Law 《代理法》 Z5\u9E"]  
agent 代理人；承销人 O7:JG[tR*  
agent of company 公司代理人 4K
:p  
agent's fee 代理人费；经纪费 6EJ,czt(  
aggregate 总计；总数；总体数字 _aq3G9C_  
aggregate amount 总款额；总额 h@/c76}f6p  
aggregate assets and liabilities 总体资产与负债 {R]4N]l>  
aggregate at constant price 按固定价格计算的总体数字 jFnq{Lt  
aggregate demand 总需求 YG<?|AS/  
aggregate gross position 总持仓量 $5|/X&"O)/  
aggregate limit 总限额 &R>x;&Gj  
aggregate of salaries tax 合计薪俸税 $Y7q2  
aggregate performance 总体表现；总体业绩 f0}+8JW5h  
aggregate supply 总体供应 <SOC  
aggregate surplus 总盈余 'ym/@h7h  
aggregate total 整体总额 r6QNs1f~.  
aggregate value 总值；合计价值 BY72fy#e  
aggregated basis 合计基准 O0c#-K.f  
aggregated net chargeable income 合计应课税入息实额 \Ua"gS2L  
aggregation 合并计算；合计；总和 &.;tdT7  
aggregation of incomes of husband and wife 夫妇入息合并计算 }5FdX3YR  
aggregation of property 财产的总和 }n oI2.-#  
agio 差价；贴水 h)fi9  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 j;)U5X  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment gVl%:Ra%  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 \Xh
zaM   
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *h$Z:p-g  
《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》 ZWxq<&Cg  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Gr}Lp  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 CFkM}`v0  
agreement for a settlement 授产协议 D*I%=);B_  
agreement for assignment 转让协议 G(EiDo&  
agreement for sale 售卖协议；买卖协议 [0w@0?[  
agreement for sale and purchase 买卖协议 ZV$qv=X  
agreement for the payment of interest 支付利息协议 b<~\IPY  
agreement for the repayment of money 还款协议 e>=P'  
agreement of reinsurance 再保险协议 _ ^r
KOd  
Agricultural Bank of China 中国农业银行 -tlRe12
 
air passenger departure tax 飞机乘客离境税 8S"vRR  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]=m '| 0}  
airport tax 机场税 49E<`f0  
alcohol duty 酒精税 _t_X`  
alienation 让与；让渡；转让 Kzfa4C  
alimony 生活费；赡养费 j ~:Dr  
All Ordinaries Index [AOI] 所有普通股指数 RU|{'zC\v  
all risks 全险；综合险 dd@qk`Zl&A  
All Sales Record for Stock Market 《股票市场成交报告》 7loIX Qw  
Allied Capital Resources Limited 新联财务有限公司 al.~[T-O+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 q["CT&0  
allocation letter 拨款信件 DBI[OG9  
allocation of fund 分配款项；预留款项 R_e{H^pY^  
allocation of profit 利润分配；溢利分配 rhGHR5 g  
allocation warrant 拨款令 u_[s+J/  
allotment 分配；配股 llXyM */  
allotment notice 股份配售通知；配股通知 5zWxI]4d\  
allotment of shares 股份分配 uW3`gwwlU  
allowable 可获宽免；免税的 X>(?  
allowable business loss 可扣除的营业亏损 Pwn"!pk  
allowable expenses 可扣税的支出 e "5S;  
allowance 免税额；津贴；备抵；准备金 vr+O)/P})  
allowance for debts 债项的免税额 E"ijNs  
allowance for depreciation by wear and tear 耗损折旧免税额 i Tg?JoE2  
allowance for funeral expenses 殡殓费的免税额 K4b# y~@  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 l8/ tR  
allowance for repairs and outgoings 修葺及支出方面的免税额 fgVeB;k|  
allowance to debtor 给债务人的津贴 B`3RyM"J@  
alteration of capital 资本更改 I0trHrX9  
alternate trustee 候补受托人 $@<qaR{t\  
amalgamation 合并 Yq-Nk:H|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z[[ou?c  
ambit of charges 征税范围；收费范围 5-3`@
(/  
amended valuation 经修订的估值 c%9wI*l  
American Commodities Exchange 美国商品交易所 tkx1iBW=  
American Express Bank Limited 美国运通银行 `OO=^.-u  
American Stock Exchange 美国证券交易所 qPY OO  
amortization 摊销 d~1Nct$:
 
amount due from banks 存放银行同业的款项 }YH@T]O}  
amount due from banks abroad 存放海外银行同业的款项 yNMnByg3?  
amount due from holding companies 控股公司欠款 (F@.o1No%  
amount due from local banks 存放本港银行同业的款项 i>#[*.|P  
amount due to banks 银行同业的存款 Ch8w_Jf1yx  
amount due to banks abroad 海外银行同业的存款 !g{9]"Z1T  
amount due to holding companies 控股公司存款 *&]x-p1m  
amount due to local banks 本港银行同业的存款 VDq4n;p1  
amount due to outport banks 外埠银行同业的存款 iTJSW  
amount for note issue 发行纸币的款额 W|XTa  
amount of bond 担保契据的款额 iLiEh2%P  
amount of consideration 代价款额 >tTNvb5  
amount of contribution 供款数额 HL-zuZa`Ju  
amount of indebtedness 负债款额 HO%atE$>  
amount of principal of the loan 贷款本金额  yG -1g0  
amount of rates chargeable 应征差饷数额 <+ 0cQq=2  
amount of share capital 股本额 vcTWe$;Q  
amount of sums assured 承保款额 "X4L+]"$g  
amount of variation 变动幅度 d1$3~X
l]  
amount of vote 拨款数额 ~Vq<nkWS  
amount payable 应付款额 ^c",!Lp}{  
amount receivable 应收款额 V9q
Za  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +NL^/y<;  
analysis 分析 c^0YuBps[  
ancillary risk 附属风险 Gu} `X23  
annual account 周年帐目；周年帐目报表；年度决算；年结 
)f(.{M  
annual accounting date 年结日期 &Ohm]g8{2  
annual allowance 每年免税额；年积金；年度津贴；年津 $@k[Xh  
annual balance 年度余额 rrBu6\D  
annual disposable income 每年可动用收入 -+fbK/  
annual estimates 周年预算 "J:~Aa%
_  
annual fee 年费 gx+bKGB`  
annual general meeting 周年大会 + <AD  
annual growth rate 年增率；每年增长率 {.c(Sw}Eo  
annual long-term supplement 长期个案每年补助金 q0|u vt"  
annual pensionable emolument 可供计算退休金的年薪 F&?55@b  
annual report 年报 )wkh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9+<%74|,  
annual return 周年报表；周年申报表；每年报税表格 LB*qL  
Annual Return Rules 《周年报表规则》 z~tCag8I(k  
annual review of consumer prices 每年消费物价回顾 x
;A"S  
annual roll-forward basis 逐年延展方式 U^jxKBq^  
annual salary 年薪 ]iu}5]?)  
annual statement 年度报表；年度决算表 p0Cp\.  
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 EX^}#|e*h  
annuitant 年金受益人 _-/aMfyQ  
annuity 年金 IHqY/j  
annuity contract 年金合约 o!.\+[  
annuity on human life 人寿年金 0ox 8_l  
antecedent debt 先前的债项 N[e QT
 
ante-dated cheque 倒填日期支票 e1Kxqw7  
anticipated expenditure 预期开支 566vjE  
anticipated net profit 预期纯利 gq9D#B  
anticipated revenue 预期收入 \~V ZY  
anti-inflation measure 反通货膨胀措施 x1:#rb'  
anti-inflationary stance 反通货膨胀立场 K:PzR,nn  
apparent deficit 表面赤字 ?v-Y1j  
apparent financial solvency 表面偿债能力 hjCFN1 #Sa  
apparent partner 表面合伙人 jDI)iW`P  
application for personal assessment 个人入息课税申请书 z@!zQ Vp  
application of fund 资金应用 zJ;K4)"j  
application to release as liquidator and to destruct the books of accounts and documents /18Z4TA  
申请免除清盘人职务及毁灭帐簿与文件 $Pa7B]A,Ae  
appointed actuary 委任精算师 Hya  ";'  
appointed auditor 委任核数师；委任审计师 3$Ecq|4J:  
appointed trustee 委任的受托人 K:}~8 P>^  
appointer 委任人 en\shc{R]`  
apportioned pro rata 按比例分摊 |ocIp/$  
apportionment 分配；分摊 C;m7~R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |~'D8 g:Ak  
apportionment formula 分摊方程式 bu`8QQ"C  
apportionment of estate duty 遗产税的分摊 vIBVp  
appraisal 估价；评估 ]8,:E ]`O  
appreciable growth 可观增长 Izrf42 >k  
appreciable impact 显着影响 cY/!z  
appreciable increase 可观增长 cG%ttfq\  
appreciation 增值；升值 )h(Dt(2Wm  
appreciation against other currencies 相对其他货币升值 ]TTX<R ZLr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tCnx:1  
appreciation tax 增值税 bkmW[w:M  
appropriation 拨款；拨用；拨付 KM$5Zb
CF:  
appropriation account 拨款帐目 u3{gX{so  
Appropriation Bill 拨款法案 %(4G[R[  
appropriation-in-aid system 补助拨款办法 cv fh:~L  
approved assets 核准资产 1$,t:/'-4  
approved basket stock 认可一篮子证券 2u9^ )6/  
approved budget 核准预算 rCcNu  
approved charitable donation 认可慈善捐款 )tQG5.to  
approved charitable institution 认可慈善机构 X1*6qd+E  
approved currency 核准货币；认可货币 Y.$InQ gL  
approved estimates 核准预算 2N]u!S;d  
approved estimates of expenditure 核准开支预算 jRz2l`~7#  
approved overseas insurer 核准海外保险人 mT
N6-V  
approved overseas trust company 核准海外信托公司 XQEGMaZ  
approved pooled investment fund 核准汇集投资基金 Q(lj&!?1k  
approved provident fund scheme 认可公积金计划 dZ!Wj7K)  
approved provision 核准拨款 @Z$`c{V<  
approved redeemable share 核准可赎回股份 U_a)g
X  
approved regional stock 认可地区性证券 '[shY  
approved retirement scheme 认可退休金计划 %gd=d0vm  
approved subordinated loan 核准附属贷款 o l67x  
arbitrage 套戥；套汇；套利 G9\Bi-'ul
 
arbitrageur 套戥者；套汇者 VQHJO I  
arbitrary amount 临时款项 7Dy\-9:v  
arrangement 措施；安排；协定 { .KCK_ d  
arrears 欠款 K?')#%Z/{#  
arrears of pay 欠付薪酬 iKB8V<[\T  
arrears of revenue 逾期未收税款；逾期未收的帐项 2,Y8ML<  
articles of association 组织章程；组织细则；组织章程细则 IY|;}mIF  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4QWDuLu  
ascertainment of profit 确定利润 bwM>
#@H  
"Asia Clear" “亚洲结算系统” a/+tsbw  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 /'1UfjW>  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 8VvoPlo  
Asian Development Fund [ADF] 亚洲发展基金 ]B>Y +  
Asian dollar bond 亚洲美元债券 8WWRKP1V  
Asian dollar market 亚洲美元市场 [|U
W_Bz  
Asian dollar rate 亚洲美元利率 woZ'T  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 {+f@7^/i.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 =Mq=\T  
asked price 沽盘；喊价；索价；卖方报价 cHK)e2r  
assessable income 应评税入息 L>{E8qv>w  
assessable loss 应评税亏损 \()\pp~4  
assessable profit 应评税利润 M;W{A)0i1  
assessable value 应评税值 "}DuAs  
assessed profit 估定利润 =mCUuY#  
assessed value 经评估价值 I/9ZUxQCyG  
assessment 评税；评定；估价；评税单 .LafP}%  
assessment number 评税编号；估价编号 w5jH#ja  
assessment of additional tax 补加税评税 9>psQ0IRvr  
assessment of performance 业绩评估；实绩评价 MxxYMR  
Assessor 评税主任 u*[,W-R&  
asset price bubbles 资产价格泡沫 v%> ?~`Y  
asset-backed securities 具资产保证的证券 D0PP   
assets accretion 资产增值 =HP_IG_  
assets and liabilities 资产与负债 ]M{SM`Ya  
assets betterment statement 资产递增表；资产改进表 YP~d1BWvf  
assets lending 实物放款；有抵押贷款 n4)G g~PE  
assets of the company passing on the death 死者去世时转移的公司资产 !.L%kw7z  
assets pledged as security for liabilities 用作负债抵押的资产 sCaw"{5qc  
assets portfolio 资产投资组合 H's67E/>*  
assets price 资产价格 7&NRE"?G  
assets quality 资产质素 df#DKV:  
assets realization 资产变现 5@j?7%_8  
assets refinancing arrangement 资产再集资安排 E?z 3&C  
assets securitization 资产证券化 ,e>C)wq;  
assets situated outside Hong Kong 在香港以外地方的资产 e}/c`7M  
assets stripping 削减资产；拆卖资产 *ok89ad  
assets value 资产值 qfppJ8L  
assignee 承让人 6luCi$bL  
assignment 转让；转让书；转让契 9{i6g+  
assignment of interest 权益转让 9R>A,x(
  
assignment of letters patent and trade mark 专利证书及商标转让 xm~ff+(&@S  
assignment of property 物业转让；物业转让书 o&*1Mx<+  
assignment right 转让权 gbr|0h
>  
assignor 转让人 3-32q)8  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 {_3ZKD(\  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  2b1LC!'U  
associate member 附属会员 R
NoS7[&  
associated body corporate 相联法人团体 w[PW-m^`  
associated company 相联公司；联属公司 }
?*:uf  
associated corporation 相联法团 |Y/iq9l  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] g_>
)Q  
公认会计师公会〔英国〕 /RmLV  
Association of Futures Exchange Brokers 香港期货经纪协会 $q.8ve0&^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 JS&l h  
association of underwriters 承保人组织 :Iwe>;}  
assumption of control 接管 0g]ABzTn  
assurance 担保；保险；转易；转易书 PKdM-R'Z  
assurance of interest 权益的转易 k6[t$|lMy  
at 19XX price 按一九ＸＸ年价格计算 ; {I{X}b  
at a discount 按赔价计算；按贴水价格计算；打折扣 {+ [rJ_  
at a premium 按溢价计算；按升水价格计算 _}jj>+zA`  
at call 通知付款；按通知 28X)s!W'  
at constant market price 按固定市价计算 ?ZlwRjB\  
at constant price 按固定价格计算 ,X$S4>  
at cost 按成本计算 6gakopZO  
at current market price 按当时市价计算；按现时市价计算 R(pvUm&L  
at current price 按当时价格计算；按现时价格计算 qK|r+}g|&  
at factor cost 按要素成本计算；按生产要素成本计算 |V!A!tB  
at money-of-the-day price 按付款当日价格计算 $6fHY\i#R  
at or better 按指定或较佳价位〔买卖指令〕 U@f3V8CPy  
at par 按面值计算；平价 J>hl&J  
at sight 见票即付 =*Wl;PI'  
at the close 按收市盘 nkN]z ^j  
at the opening 按开市盘 22tY%Y9  
attestation 见证；见证条款 *XtZ;os]  
at-the-money option 平价期权 9Od Kh\F (  
attorney 受权人；受托代表人 E6)FYz7x  
attornment 新拥有人承认书 Ta/G  
attributable profit 可归属利润 &lI.N~Ao  
attributable share value 可归属股份价值 >Cd%tIie*  
Auckland Stock Exchange 奥克兰证券交易所 gvA&F|4  
auction 拍卖 1+#Vj#  
auctioneer 拍卖商 lzS"NHs<g(  
audit 审计；核数 6mRvuJ%  
Audit Commission 审计署 1grrb&K  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] f_raICO{R  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 y"@~5e477$  
audit review 帐目审查 ctt5t  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 / d6mlQS  
audited account 审计帐目；经审计的帐目 S'E6#   
audited annual account 经审计的周年帐目 Pq7YJ"Z?:  
audited balance sheet 经审计的资产负债表 4,$x~m`N  
auditor 核数师；核数主任；审计师 $ P#k|A
 
auditor's certificate 核数师证明书；审计师证明书 n4Q!lJ  
auditor's report 核数师报告；审计师报告 |:H[Y"$1;  
Aussie bond 澳元债券 PFEi=}Y@((  
austerity budget 紧缩预算 ?`FI!3j  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 w:N\]=Vh  
Australia All Ordinaries Index 澳洲所有普通股票指数 Atfon&^  
Australian Dollar [AUD] 澳元 3QV|@5L`[  
Australian Options Market 澳大利亚期权市场 ,T&B.'cq  
Australian Securities Commission 澳洲证券事务监察委员会 zhN'@Wj'_  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 IK%j+UB  
Australian Stock Exchange 澳大利亚证券交易所 OSkZW  
Austrian Schilling [ATS] 奥地利先令 ~=0zZTG  
authentication 认证；鉴证 [HNGTde&  
authority to purchase 委托购买证；委购书 cp.)K!$  
authorization 认可；核准；授权；授权书 7sLs+|<"  
authorization by direction 指示授权 Z#4? /'  
authorization by instruction 指令授权 !Rsx)  
authorization by warrant 令状授权 ND21;  
authorization of unit trust 单位信托的认可 hsfVKlw-  
authorized agent 指定代理人 kTC6fNj[  
authorized capital 法定资本 rvr Ok  
authorized clerk 出市员 MWhFNfS8=  
authorized dealer 认可交易商 WgxlQXi-B  
authorized financial institution 认可财务机构 vn,L),"=  
authorized fund 认可基金 @@# G.  
authorized fund house 获授权的基金公司；认可基金公司 l|N1u=Z  
authorized institution 认可机构 % ;6e@U}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 t
b@/E  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Z,u:g c+*  
authorized insurer 获授权保险人；获认可承保人 9B*SWWAj  
authorized investment 特准投资项目 Bxm^Arc>  
authorized person 获授权人 V (X)Qu@R  
authorized representative 获授权代表 I{1w8m4O6  
authorized share capital 法定股本 Q) FL|  
automated quotation system 自动报价系统 2V F|T'h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &OuyjW4  
自动交易系统〔香港期货交易所有限公司〕 k87B+0QEL  
automatic adjustment mechanism 自动调整机制
2@^8{  
automatic adjustment system 自动调整系统 j4brDlo?@  
Automatic Clearing House 自动票据交换所 L'['7  
automatic exchange rates accumulation system 自动化汇率累集系统 5IMh$!/uc  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 M{z+=c&w  
automatic teller machine [ATM] 自动柜员机 S!g&&RDx  
autopay 自动转帐 0HG*KW  
available assets 可用资产 Q7#Q6-Q  
available fiscal reserve 现存财政储备 B VPf8
!-  
available profit 可用利润 T]E$H, p  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 \6@}HFH  
average 平均；平均数；海损 m'429E]\S  
average basic salary 平均基本薪金 ^s24f?3  
average consumer expenditure 平均消费开支；一般消费开支 ~8|$KD4I  
average cost 平均成本 u2U@Qrs2  
average cost of land production 增辟土地平均成本 q .?D{[2  
average daily turnover 平均每日成交额 (cA=~Bw[=  
average daily wage rate 平均每日工资率 mXa1SZnE
 
average expenditure pattern 平均开支模式 Bpqq-_@  
average growth rate 平均增长率 u,'c:RMV  
average net fixed assets 固定资产平均净值 )ns;S  
average of relatives 相对价格平均数 uswz@ [pa  
average price 平均价格 8I~H1  
average propensity to consume 平均消费倾向；一般消费倾向 1lx\Pz@ol  
average propensity to save 平均储蓄倾向；一般储蓄倾向 rfCoi>{<  
average rate 平均率 A 7TP1  
average revenue 平均收入；平均收益 @zPWu}&m  
average stock 平均库存；平均存货 Y3-15:-  
average yearly rent 平均年租 ~[,E i k  
avoidance of double taxation 避免双重课税 W;0_@!?mr}  
avoidance of tax 避税

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