一些有用的会计术语(也不知道发的地方对不对)A

A:  MbM:3  
A share Ａ股；甲类股份 g<;Nio  
abatement of tax 减税；减扣免税额 r$Kh3EEF`E  
ABN AMRO Bank N.V. 荷兰银行 rufRaar  
above-the-line expenditure 线上项目支出；经常预算支出 8Q+TE;  
above-the-line receipt 线上项目收入；经常预算收入 :hi$}xHa  
ABSA Asia Limited 南非联合亚洲有限公司 'fXer!L}  
absolute change 绝对数值变更 M!{Rq1M  
absolute expenditure 实际开支 kv[OW"8t  
absolute guideline figure 绝对准则数字 Psg +\14  
absolute interest 绝对权益 N/`g?B[  
absolute order of discharge 绝对破产解除令 o(BYT9|.kw  
absolute profit margin 绝对利润幅度 p$&_fzb  
absolute value 实值；绝对值 oF`-cyj"  
absolutely vested interest 绝对既得权益  8APTk  
absorbed cost 已吸收成本；已分摊成本 Q&tFv;1w6  
absorption 吸收；分摊；合并 baA HP"  
absorption rate 吸收率；摊配率；分摊率 mn,=V[f  
ACB Finance Limited 亚洲商业财务有限公司 #`2GAM];7  
acceptable form of reciprocity 合理的互惠条件 WodF -bE  
acceptable rate 适当利率；适当汇率 l,ZzB,"  
acceptance agreement 承兑协议 X6n|Xq3k  
acceptance for honour 参加承兑 s;~J2h[  
acceptor 承兑人；接受人；受票人 !Q\X)C  
acceptor for honour 参加承兑人 ye9QTK6$,  
accident insurance 意外保险 Pau&4h0  
Accident Insurance Association of Hong Kong 香港意外保险公会 VK"[=l  
accident insurance scheme 意外保险计划 dVK@Fgo  
accident year basis 意外年度基准 zX006{vig  
accommodation 通融；贷款 Ebmqq#SHjX  
accommodation bill 通融票据；空头票据 InTKdr^ P  
accommodation party 汇票代发人 6S` ,j  
account balance 帐户余额；帐户结余 HP1X\h!Ke  
account book 帐簿 h%4~0  
account collected in advance 预收款项 ^2(";.m  
account current book 往来帐簿 Ykx&6M@t  
account of after-acquired property 事后取得的财产报告 D}3cW2!9  
account of defaulter 拖欠帐目 wpJ^}+kF  
account payable 应付帐款 ]g>T9,)l  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 qM+!f2t  
account receivable 应收帐款 L+`}euu5  
account receivable report 应收帐款报表 >7eu'  
account statement 结单；帐单；会计财务报表 47$-5k30
 
account title 帐户名称；会计科目 w4>:uyE  
accountant's report 会计师报告 uBV^nUjS"m  
Accountant's Report Rules 会计师报告规则 KX&Od@cQ$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 )i?{;%^  
Accounting Arrangements 《会计安排》 C&qDvvk  
accounting basis 会计基础 gqKC4'G0  
accounting by Official Receiver 破产管理署署长呈交的帐目 1mkQ"E4  
Accounting Circular 《会计通告》 zcbA)
  
accounting class 会计类别 9;'>\ImI  
accounting date 记帐日期；会计结算日期 V~tu<"%  
accounting for money 款项核算 u&Ie%@:h9R  
Accounting Officer 会计主任 Xb8:*Y1'  
accounting period 会计报告期；会计期 Q|zE@nLS  
accounting policy 会计政策；会计方针 E$oA+n~  
accounting practice 会计惯例 R;N>#_9HU  
accounting principle 会计准则 ,(5dQ`hA0  
accounting record 会计记录 as\)S?0`.  
accounting report 会计报告 9'1;-^U1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4 g/<).1<b  
Accounting Society of China 中国会计学会 c>%z)uY>/  
accounting statement 会计报表 NiU tH  
accounting system 会计制度；会计系统 /61ag9pN  
accounting transaction 会计事项；帐务交易 gPn%`_d5  
accounting treatment 会计处理 4B%5-VQ  
accounting year 会计年度 1L(Nfkh  
accretion 增值；添加 bTI&#Hu  
accrual 应计项目；应累算数目 zYNM<W;  
accrual basis 应计制；权责发生制 ` Mv5!H5l  
accrual basis accounting 应计制会计；权责发生制会计 -+Awm{X_@  
accrue 应累算；应计 j/; @P  
accrued benefit 应累算利益 5Od(J5`  
accrued charges 应计费用 '8((;N|I^  
accrued cumulative preference share dividend 应累算的累积优先股股息 }*{\)7g  
accrued expenses 应累算费用 UeC%Wa<[  
accrued interest payable 应付利息；应计未付利息 P+D|_3j  
accrued interest receivable 应收利息；应计未收利息 C'xU=OnA8  
accrued right 累算权益 Mf,Mcvs  
accruing profit 应累算的利润 h1D~AgZOVj  
accumulated fiscal reserve 累积财政储备 *
]DJAF]  
accumulated profit 累积利润；滚存溢利 XJV3oj  
accumulated reserve 累积储备 2Q;Y@%G  
accumulation of surplus income 累积收益盈余 HtS1N}@  
acquired assets 既得资产 rVIb'sa  
acquisition 收购；购置；取得 /s-jR]#VA  
acquisition cost 购置成本 cnjj) c  
acquisition expenses 购置费用 t8wz'[z  
acquisition of 100% interest 收购全部股权 -;DE&~p  
acquisition of control 取得控制权 "|~B};|MFF  
acquisition of fixed assets 购置固定资产 EZa{C}NQ$2  
acquisition of shell “买壳” y}H*p  
acquisition price 收购价 ?
geWR_Z  
act of God 天灾 {?kKpMNNn  
acting partner 执事合伙人 :@z5& h  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *X=f  
active partner 积极参与的合伙人 OD2ai]!v+  
active trading 交投活跃 :pV("tHE  
actual circulation 实际流通 PK|`}z9  
actual cost 实际成本 Z-;uzx  
actual expenditure 实际开支；实际支出 n?ZH2dI\0  
actual income 实际入息；实际收入；实际收益 :[ZC-hc\  
actual market 现货市场 bC,M&<N  
actual price 现货价；实际价格 >?uH#%C5  
actual profit 实际利润 uk>/Il  
actual quotation 实盘；实际价位；实际报价 k%4A::=  
actual year basis 按实际年度计算 l%)=s~6z  
actuals 实货 yz&q2  
actuarial investigation 精算调查 IQ27FV|3  
actuarial principle 精算原则 QP-<$P;~  
actuarial report 精算师报告 -EX3' [*'  
Actuarial Society of Hong Kong 香港精算学会 N_WA4?rB  
actuarial valuation 精算师估值 \Lh<E5@]  
actuary 精算师 9"u@<]  
ad referendum agreement 暂定协议；有待覆核的协定 C`K9WJOD  
ad valorem duty 从价税；按值征税 qjRiTIp9q  
ad valorem duty system 从价税制 :4L5@>b-  
ad valorem fee 从价费 H:nu>pzt  
ad valorem tariff 从价关税 =B 4gEWR  
additional allowance 额外免税额 VAB&&AL  
additional amount for unexpired risk 未过期风险的额外款额 h"Yqm"U/  
additional assessable profit 补加应评税利润 N#6A>  
additional assessment 补加评税 H)}1
xQ{3F  
additional commitment 额外承担 _bV=G#qKK  
additional commitment vote 额外承担拨款 H?r;S 5)c  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 *#{.\R-D  
additional dependent parent allowance 供养父母额外免税额 4)I/\  
additional provision 额外拨款 < c4RmnA  
additional stamp duty 附加印花税 *R~(:z>>  
additional tax 补加税罚款；补加税款 K+TTYQ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1Mhc1MU  
adjudged bankrupt 被裁定破产 uB)6\fkTB  
adjudicated bankrupt 裁定破产人 .f!eRV.&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 RU ,N_GV
 
adjudication of bankruptcy 裁定破产；宣告破产 0?*I_[Y  
adjudication of insolvency 裁定无力偿还债务 m^s2kB4A[  
adjusted actual 经调整的实数；调整后的实数 #5"<.z  
adjusted current assets 经调整的流动资产；调整后的流动资产 g>oYEFFJ  
adjusted figure 经调整的数字；调整后的数额 `8b6 /  
adjusted liabilities 经调整的负债；调整后的负债 SJuf`  
adjusted loss 经调整的亏损；调整后的亏损 Pc-8L]2oaF  
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 qt&"cw  
adjusted profit 经调整的利润；调整后的利润 7!840 :a?+  
adjusted surplus 经调整的盈余额；调整后的盈余额 D8Waf  
adjusted value 经调整的价值；调整后的价值 6+d"3-R.  
adjustment 调整；修订；理算〔保险〕 d/99!+r  
adjustment centre 调剂中心 ;[\2/$-  
adjustment lag 调整过程的时间差距；调整时差 Gw\HL  
adjustment mechanism 调整机制 r.G/f{=<@  
adjustment of loss 亏损调整 KD3To%  
adjustment process 调整过程；调整程序 :?XHZ
  
adjustment range 调整幅度 T_B.p*\BM  
administered exchange rate 受管制汇率 vi.AzO  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 D]`B;aE>A*  
administration expenses 行政费用  O,,n  
administration fee 手续费；行政费 *B~:L"N  
administration in bankruptcy 破产管理 v{*X@)$  
administration order 遗产管理令 _G*x:<  
administrator 管理人；遗产管理人 3g "xm  
administrator of the estate 遗产管理人 - 5W
t9  
admission of debt 债项承认书 i&G`ah>  
admission of proof 接纳债权证明 EG8R*Cm,}  
advance 放贷款项；垫付款项；预支款项；预付款项 GSb)|mj  
advance account 暂支帐目；预付款帐户 =FJ9wiL  
advance compensation 预付补偿金 >-o:> 5  
advance from shareholder 股东垫款 cz~FWk  
advance pending reimbursement 预支以待日后付还 !?M_%fNE  
advanced economy 先进经济体系 *R6eykp  
advancement 预付；预付财产 X@4d~6k?  
advances warrant 垫款令 F`}w0=-*(  
advancing 贷出 uU!i`8  
adverse balance 逆差 ={0{X9t?'j  
adverse exchange 逆汇 
c]
0  
advertisement addressed to shareholders 在报章刊登的致股东通告 =5_F9nk-  
advice for collection 托收通知书 P FFw$\j  
advice of drawing 提款通知书；汇票通知书 l6U'  
advice of payment 付款通知 TS8E9#1a  
Advisory Committee [Securities and Futures Commission] (_5+`YsV  
谘询委员会〔证券及期货事务监察委员会〕 !3v"7l{LF  
Advisory Committee on Diversification 经济多元化谘询委员会 d<m>H$\Dm  
affidavit 誓章；遗产申报誓章 tU2;Wb!Y  
affidavit of no receipt 述明无收款的誓章 F"P:9`/  
affiliate 联号；联营公司；附属公司 >f05+%^[  
affiliated company 附属公司；联号；联营公司 pXlBKJmW  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `i^1U O  
affordability 负担能力 _~q^YZ  
African Development Bank [AfDB] 非洲开发银行 \$
|
UFx  
after-acquired property 事后取得的财产 ~:b~f]lO  
after-hours dealing 市后交易 C$;s+ALy[  
after-tax profit 税后盈利；税后利润；税后溢利 !VTS $nJ4  
agency agreement 代理协议 s;f u  
agency expenses 代理机构的开支 5j01Mx A  
agency fee 代理费 |MrH@v7S  
Agency Law 《代理法》 Ntrn("!  
agent 代理人；承销人 kx(:Z8DX  
agent of company 公司代理人 Sf:lN4  
agent's fee 代理人费；经纪费 +!Ag n)  
aggregate 总计；总数；总体数字 ?6]ZQ\,  
aggregate amount 总款额；总额 -dN;\x  
aggregate assets and liabilities 总体资产与负债 eh(]'%![/  
aggregate at constant price 按固定价格计算的总体数字 _[tBLGXD  
aggregate demand 总需求 _ILOA]ga#  
aggregate gross position 总持仓量 SO<K#HfE$?  
aggregate limit 总限额 Lcb59Cs6e  
aggregate of salaries tax 合计薪俸税 L6#d  
aggregate performance 总体表现；总体业绩 UVU*5U~  
aggregate supply 总体供应 mpAh'f4$*  
aggregate surplus 总盈余 e|9Bzli{  
aggregate total 整体总额 DNO%J^  
aggregate value 总值；合计价值 ebVfny$D  
aggregated basis 合计基准 *Yjs$'_2  
aggregated net chargeable income 合计应课税入息实额 [B<{3*R_  
aggregation 合并计算；合计；总和 ]F-6KeBc  
aggregation of incomes of husband and wife 夫妇入息合并计算 9'aR-tFun;  
aggregation of property 财产的总和 yiA\$mtO  
agio 差价；贴水 En_8H[<%  
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》 Z|wDM^Lf  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment IT33E%G  
《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》 NU*6iLIq|F  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ]g!<5w  
《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》 
V1qHl5"  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <v^.FxId  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -e\kIK %  
agreement for a settlement 授产协议 ~WLsqP5Y~a  
agreement for assignment 转让协议 U]3JCZ{]0E  
agreement for sale 售卖协议；买卖协议 Bv*h?`Q  
agreement for sale and purchase 买卖协议 LEa:{s<:  
agreement for the payment of interest 支付利息协议 NtL?cWct  
agreement for the repayment of money 还款协议 ^i7a2< z  
agreement of reinsurance 再保险协议 `Yve  
Agricultural Bank of China 中国农业银行 4D
$E  
air passenger departure tax 飞机乘客离境税 Q+N @j]'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <(%uOo$  
airport tax 机场税 :
9qB{rLi}  
alcohol duty 酒精税 v1rGq  
alienation 让与；让渡；转让 }N!8i'suz9  
alimony 生活费；赡养费 >s~`K^zS  
All Ordinaries Index [AOI] 所有普通股指数 h {btT  
all risks 全险；综合险 j. cH,Y  
All Sales Record for Stock Market 《股票市场成交报告》 f& *E;l0  
Allied Capital Resources Limited 新联财务有限公司 r?7^@  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $a1.c;NE'  
allocation letter 拨款信件 oLRio.u*  
allocation of fund 分配款项；预留款项 H#akE\,  
allocation of profit 利润分配；溢利分配 `Y9@?s Q  
allocation warrant 拨款令 D=]P9XDvb.  
allotment 分配；配股 |.yRo_  
allotment notice 股份配售通知；配股通知 2US8<sq+  
allotment of shares 股份分配 K~G^jAk+  
allowable 可获宽免；免税的 A":x<9   
allowable business loss 可扣除的营业亏损 `R;XN
-  
allowable expenses 可扣税的支出 ;[ojwcK[ZF  
allowance 免税额；津贴；备抵；准备金 d1TG[i<J_  
allowance for debts 债项的免税额 (Zkt2[E`  
allowance for depreciation by wear and tear 耗损折旧免税额 Yr@@ty  
allowance for funeral expenses 殡殓费的免税额 .kV/0!q?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Rk^&ras_  
allowance for repairs and outgoings 修葺及支出方面的免税额 5#tvc4+)
  
allowance to debtor 给债务人的津贴 #,
C{?0!  
alteration of capital 资本更改 0KEl+  
alternate trustee 候补受托人 fN;
y\!q5  
amalgamation 合并 @wz7jzMi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 mmti3Y  
ambit of charges 征税范围；收费范围 l-rI|0D#  
amended valuation 经修订的估值 |ESe=G  
American Commodities Exchange 美国商品交易所 IYPI5qCR  
American Express Bank Limited 美国运通银行 'UCL?$  
American Stock Exchange 美国证券交易所 .v'8G)6g  
amortization 摊销 PeZ=ONY5  
amount due from banks 存放银行同业的款项 >EG;2]M&  
amount due from banks abroad 存放海外银行同业的款项 b9Nw98`  
amount due from holding companies 控股公司欠款 aQuENsB  
amount due from local banks 存放本港银行同业的款项 i=rW{0c%  
amount due to banks 银行同业的存款 n$9!G  
amount due to banks abroad 海外银行同业的存款 kQtl&{;k?  
amount due to holding companies 控股公司存款 _Yv9u'q"  
amount due to local banks 本港银行同业的存款 J<D =\  
amount due to outport banks 外埠银行同业的存款 3@SfCG&|e  
amount for note issue 发行纸币的款额 pK%'S  
amount of bond 担保契据的款额 ! >V1zk  
amount of consideration 代价款额 !+U.)u9 '  
amount of contribution 供款数额 na>B{6  
amount of indebtedness 负债款额 -lHJ\=  
amount of principal of the loan 贷款本金额 >"b"
K{t  
amount of rates chargeable 应征差饷数额 ZO}*^  
amount of share capital 股本额 5NK:94&JE  
amount of sums assured 承保款额 [ q}WS5Cp  
amount of variation 变动幅度 9i@*\Ada  
amount of vote 拨款数额 |tkmO:  
amount payable 应付款额 ,;g:qe3D$  
amount receivable 应收款额 b $!l*r  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a+d|9y/k  
analysis 分析 BL7%MvDQ  
ancillary risk 附属风险 Vj1AW<  
annual account 周年帐目；周年帐目报表；年度决算；年结 ?0F#\0  
annual accounting date 年结日期 mvnK)R_  
annual allowance 每年免税额；年积金；年度津贴；年津 x.aUuC,$x  
annual balance 年度余额 gKnAw+u\  
annual disposable income 每年可动用收入 #i?TCO  
annual estimates 周年预算 e3.TGv7=  
annual fee 年费 .,4&/cd  
annual general meeting 周年大会 !&kOqc5:t<  
annual growth rate 年增率；每年增长率 >ObpOFb%  
annual long-term supplement 长期个案每年补助金 S<44{ oH  
annual pensionable emolument 可供计算退休金的年薪 x<"e  
annual report 年报 vv3?ewr y  
Annual Report on the Consumer Price Index 《消费物价指数年报》 G.;<?W  
annual return 周年报表；周年申报表；每年报税表格 6_7d1.wv9  
Annual Return Rules 《周年报表规则》 Ek:u[Uw\  
annual review of consumer prices 每年消费物价回顾 /V^S)5r  
annual roll-forward basis 逐年延展方式 6%>0g^`)9Y  
annual salary 年薪 q\\J9`Q$J  
annual statement 年度报表；年度决算表 94+#6jd e  
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 9%8T09I!  
annuitant 年金受益人 W cnYD)  
annuity 年金 CwAl-o  
annuity contract 年金合约 H]-nm+  
annuity on human life 人寿年金 _oWenF  
antecedent debt 先前的债项 Jx_4:G  
ante-dated cheque 倒填日期支票 wI:oe`?H  
anticipated expenditure 预期开支 @#p4QEQA  
anticipated net profit 预期纯利 ;:cM^LJ  
anticipated revenue 预期收入 X^?-Une  
anti-inflation measure 反通货膨胀措施 a&&EjI  
anti-inflationary stance 反通货膨胀立场 *i|hcDk  
apparent deficit 表面赤字 W`KkuQ4cM  
apparent financial solvency 表面偿债能力 m1TPy-|1  
apparent partner 表面合伙人 qsLsyi|zG  
application for personal assessment 个人入息课税申请书 WH!<Z=#c}  
application of fund 资金应用 kG E|17I  
application to release as liquidator and to destruct the books of accounts and documents h<uQ~CQg  
申请免除清盘人职务及毁灭帐簿与文件 R!`#pklB  
appointed actuary 委任精算师 UV=TU=A\o  
appointed auditor 委任核数师；委任审计师 ls=<c<  
appointed trustee 委任的受托人 1i{B47|  
appointer 委任人 &]5<^?3  
apportioned pro rata 按比例分摊 :geXplTx  
apportionment 分配；分摊 u%2u%-w  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y?> S
.B7  
apportionment formula 分摊方程式 6;VlX,,j  
apportionment of estate duty 遗产税的分摊 f!87JE=<  
appraisal 估价；评估 4h|D[Cb]  
appreciable growth 可观增长 R,(^fM  
appreciable impact 显着影响 !R-UL#w9W'  
appreciable increase 可观增长 BR|dW
4\  
appreciation 增值；升值 ~{HA!C#  
appreciation against other currencies 相对其他货币升值 r J&1
[=s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 o)NWsUXf  
appreciation tax 增值税 {KR/
TQ?A  
appropriation 拨款；拨用；拨付 Z-WWp#b  
appropriation account 拨款帐目 q,2 @X~T  
Appropriation Bill 拨款法案 P9c1NX\-  
appropriation-in-aid system 补助拨款办法 ?[kO= hs  
approved assets 核准资产 A!NT 2YdHZ  
approved basket stock 认可一篮子证券 4>(?R[:p)  
approved budget 核准预算 #df Aqg'  
approved charitable donation 认可慈善捐款 371E S4  
approved charitable institution 认可慈善机构 &c A?|(7-  
approved currency 核准货币；认可货币 u*"tZ+|m  
approved estimates 核准预算 yfV{2[8ux  
approved estimates of expenditure 核准开支预算 UHXlBH@  
approved overseas insurer 核准海外保险人 'oo]oeJ-  
approved overseas trust company 核准海外信托公司  3o/f#y  
approved pooled investment fund 核准汇集投资基金 \HRQSfGt  
approved provident fund scheme 认可公积金计划 [QeKT8  
approved provision 核准拨款
NvYgRf}uh  
approved redeemable share 核准可赎回股份 9~N7hLT  
approved regional stock 认可地区性证券 ]RxNSr0e  
approved retirement scheme 认可退休金计划 u+{5c5_  
approved subordinated loan 核准附属贷款 5e/%Tue.  
arbitrage 套戥；套汇；套利 u{J:wb  
arbitrageur 套戥者；套汇者 Yd]f}5F  
arbitrary amount 临时款项 $WdZAv\_S  
arrangement 措施；安排；协定 e7<~[>g)  
arrears 欠款 h$lY,7  
arrears of pay 欠付薪酬 S!rUdxO  
arrears of revenue 逾期未收税款；逾期未收的帐项 |s|RJA1  
articles of association 组织章程；组织细则；组织章程细则 Oyz=|[^,W  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 u6I# D _  
ascertainment of profit 确定利润 C
}45ZI4  
"Asia Clear" “亚洲结算系统” Rd2*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _oR6^#5#  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5o&L|7]  
Asian Development Fund [ADF] 亚洲发展基金 S&|$F2M  
Asian dollar bond 亚洲美元债券 IN_GL18^MV  
Asian dollar market 亚洲美元市场 #E>f.:)  
Asian dollar rate 亚洲美元利率 |i1z47jN6P  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 UUX _x?BD  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Dz.U&+*  
asked price 沽盘；喊价；索价；卖方报价
^ 3Vjmv  
assessable income 应评税入息 l46O=?usDX  
assessable loss 应评税亏损 d@`yRueWiV  
assessable profit 应评税利润 #~(@Ka.eA0  
assessable value 应评税值 IDv@r\Xw  
assessed profit 估定利润 ; <3w ,r  
assessed value 经评估价值 CKj3-rcF(  
assessment 评税；评定；估价；评税单 |`#[
jHd  
assessment number 评税编号；估价编号 Ie``Wb=  
assessment of additional tax 补加税评税 p_tMl%K  
assessment of performance 业绩评估；实绩评价 )-[X^l j  
Assessor 评税主任 Y ||!V  
asset price bubbles 资产价格泡沫 xOP\ +(  
asset-backed securities 具资产保证的证券 tw^V?4[Miu  
assets accretion 资产增值 5JQq?e)n  
assets and liabilities 资产与负债 cpf8f i  
assets betterment statement 资产递增表；资产改进表 ~ 5`Ngpp  
assets lending 实物放款；有抵押贷款 'v4AM@%u  
assets of the company passing on the death 死者去世时转移的公司资产 ~d28"p.7  
assets pledged as security for liabilities 用作负债抵押的资产 }k'8*v}8  
assets portfolio 资产投资组合 HD Eqq  
assets price 资产价格 )07M8o!^l  
assets quality 资产质素 obUh+9K  
assets realization 资产变现 ?zxKk(J  
assets refinancing arrangement 资产再集资安排 8> Gp #T  
assets securitization 资产证券化 M1VRc[ RRo  
assets situated outside Hong Kong 在香港以外地方的资产 S tn[M|
 
assets stripping 削减资产；拆卖资产 =T;%R^@  
assets value 资产值 R0{+Xd  
assignee 承让人 Xig%Q~oMp  
assignment 转让；转让书；转让契 >KC*xa"  
assignment of interest 权益转让 }?"f#bI  
assignment of letters patent and trade mark 专利证书及商标转让 yU&A[DZQ  
assignment of property 物业转让；物业转让书 B-JgXW.\0  
assignment right 转让权 RDk{;VED{  
assignor 转让人 F^KoEWj[H  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ?^0#:QevC  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 WF_G GF{  
associate member 附属会员 h(jg7R  
associated body corporate 相联法人团体 %/s:G)  
associated company 相联公司；联属公司 Onby=Y o6  
associated corporation 相联法团 DH@*O
z-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] L<J%IlcfO  
公认会计师公会〔英国〕 .GL
otc  
Association of Futures Exchange Brokers 香港期货经纪协会 +n1}({7m  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *COr^7Kf5  
association of underwriters 承保人组织 QR<IHE{~8  
assumption of control 接管 [JsQ/|=z  
assurance 担保；保险；转易；转易书 w~Es,@  
assurance of interest 权益的转易 "0nto+v  
at 19XX price 按一九ＸＸ年价格计算 a!4'}gHR  
at a discount 按赔价计算；按贴水价格计算；打折扣 hNSV}~h  
at a premium 按溢价计算；按升水价格计算 sLb[ZQ;j  
at call 通知付款；按通知 H#G'q_uHH  
at constant market price 按固定市价计算 PJ9JRG7j  
at constant price 按固定价格计算 H?M8j] R-)  
at cost 按成本计算 r's4-\  
at current market price 按当时市价计算；按现时市价计算 7RTp+FC]  
at current price 按当时价格计算；按现时价格计算 4e1Zyi!  
at factor cost 按要素成本计算；按生产要素成本计算 rQ.j$U  
at money-of-the-day price 按付款当日价格计算 O zY&^:>  
at or better 按指定或较佳价位〔买卖指令〕 ytr~} M%  
at par 按面值计算；平价 <d
h7*M  
at sight 见票即付 !)KX?i[Q  
at the close 按收市盘 dorZ O2Uc  
at the opening 按开市盘 <eb>/ D  
attestation 见证；见证条款 '9H]SEw  
at-the-money option 平价期权 L)4TW6IUk  
attorney 受权人；受托代表人 W/xb[w9v  
attornment 新拥有人承认书 l\jf]BHX'  
attributable profit 可归属利润 h,0mJj-ma  
attributable share value 可归属股份价值 `QAotSO+  
Auckland Stock Exchange 奥克兰证券交易所 V1;n5YL  
auction 拍卖 a{,EX[~b  
auctioneer 拍卖商 $nBzYRc"3  
audit 审计；核数 M*{EK  
Audit Commission 审计署 1/JgirVA  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] a4O!q;tu7  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 PtwE[YDu  
audit review 帐目审查 :W8DgL>l  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 B?$pIG^Mn  
audited account 审计帐目；经审计的帐目 { ~FYiX  
audited annual account 经审计的周年帐目 GS4!c8>  
audited balance sheet 经审计的资产负债表 \KDOI7  
auditor 核数师；核数主任；审计师 Z#nj[r!l}  
auditor's certificate 核数师证明书；审计师证明书 bs
R
&%C  
auditor's report 核数师报告；审计师报告 kT!FC0E{  
Aussie bond 澳元债券 bY&s$Ry3"  
austerity budget 紧缩预算 #*1\h=bzmW  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 i{ eDV  
Australia All Ordinaries Index 澳洲所有普通股票指数 dGTAZ(1W  
Australian Dollar [AUD] 澳元 7[ *,t  
Australian Options Market 澳大利亚期权市场 \P+lb-~\"  
Australian Securities Commission 澳洲证券事务监察委员会 Hq< Vk.Nk  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 SPn0D9b]  
Australian Stock Exchange 澳大利亚证券交易所 g_5:o 3s  
Austrian Schilling [ATS] 奥地利先令 +mYD DlvI  
authentication 认证；鉴证 rG}o!I
`z  
authority to purchase 委托购买证；委购书 )9l5gZX'I  
authorization 认可；核准；授权；授权书 +^{yJp.H#  
authorization by direction 指示授权 6ZR'1_i6i=  
authorization by instruction 指令授权 +wgNuj0=*  
authorization by warrant 令状授权 gBf%9F  
authorization of unit trust 单位信托的认可 @$4(!80-  
authorized agent 指定代理人 ^t?P32GJ  
authorized capital 法定资本 Oy&Myjny<  
authorized clerk 出市员 >jq~5HN  
authorized dealer 认可交易商 `` 6?;Y  
authorized financial institution 认可财务机构 Tr-gdX ;  
authorized fund 认可基金 )1Z*kY?f!  
authorized fund house 获授权的基金公司；认可基金公司 Z~9\7QJn  
authorized institution 认可机构 |*e >hk  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 OtrO"K  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =VH, i/@  
authorized insurer 获授权保险人；获认可承保人 9Psy
$  
authorized investment 特准投资项目 m+s^K{k}  
authorized person 获授权人 htq#( M  
authorized representative 获授权代表 1#&*xF"  
authorized share capital 法定股本 AFF7fK  
automated quotation system 自动报价系统 /t01z~_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *U)!9DvA  
自动交易系统〔香港期货交易所有限公司〕 h7wm xa;  
automatic adjustment mechanism 自动调整机制 v;80RjPy>  
automatic adjustment system 自动调整系统 /~K-0K#w  
Automatic Clearing House 自动票据交换所 0Zs}y\J`  
automatic exchange rates accumulation system 自动化汇率累集系统 BI3Q~ADV  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 x{6/di  
automatic teller machine [ATM] 自动柜员机 }2|>Y[v2j  
autopay 自动转帐 rH8w||S2U  
available assets 可用资产 hmHm;l  
available fiscal reserve 现存财政储备 !dv  
available profit 可用利润 CY<,p
$  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 o>';-} E  
average 平均；平均数；海损 ?R&,1~h  
average basic salary 平均基本薪金 o2He}t2o  
average consumer expenditure 平均消费开支；一般消费开支 hp@giu7  
average cost 平均成本 NgaX&m`  
average cost of land production 增辟土地平均成本 H B_si  
average daily turnover 平均每日成交额 AL>*Vj2h/n  
average daily wage rate 平均每日工资率 !=V>DgmW  
average expenditure pattern 平均开支模式 [ft#zxCJ  
average growth rate 平均增长率 ,q]Wi#  
average net fixed assets 固定资产平均净值 g PU|Gv5  
average of relatives 相对价格平均数 $o?Wum  
average price 平均价格 Z}5;K"T/  
average propensity to consume 平均消费倾向；一般消费倾向 .:B] a7b  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ?J<Y]  
average rate 平均率 \`Db|D?oy  
average revenue 平均收入；平均收益 Ysz{~E'  
average stock 平均库存；平均存货 )3V5P%Q  
average yearly rent 平均年租 HcXyU/>D  
avoidance of double taxation 避免双重课税 lUJ/ nG0l  
avoidance of tax 避税

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