一些有用的会计术语(也不知道发的地方对不对)A

A: FzXJ]H  
A share Ａ股；甲类股份 h_IDO%  
abatement of tax 减税；减扣免税额 8d-t|HkN  
ABN AMRO Bank N.V. 荷兰银行 df#$9-  
above-the-line expenditure 线上项目支出；经常预算支出 TSWM |#u':  
above-the-line receipt 线上项目收入；经常预算收入 cXOK)g#  
ABSA Asia Limited 南非联合亚洲有限公司 &7wd?)s  
absolute change 绝对数值变更 @\P
;W(m.i  
absolute expenditure 实际开支 6ez<g Uf  
absolute guideline figure 绝对准则数字 M$8^9
1%4B  
absolute interest 绝对权益 oW Nh@C  
absolute order of discharge 绝对破产解除令 tWa)_y  
absolute profit margin 绝对利润幅度 :s6o"VkW  
absolute value 实值；绝对值 r[Hc>wBv  
absolutely vested interest 绝对既得权益 FA3~|Zg  
absorbed cost 已吸收成本；已分摊成本 EJ:%}HhA  
absorption 吸收；分摊；合并 nl,uuc*;  
absorption rate 吸收率；摊配率；分摊率 s)Cjc.Qs  
ACB Finance Limited 亚洲商业财务有限公司 QM#4uI55B  
acceptable form of reciprocity 合理的互惠条件 K$_0`>[  
acceptable rate 适当利率；适当汇率
1.9}_4!  
acceptance agreement 承兑协议 4l45N6"  
acceptance for honour 参加承兑 t#pS{.I  
acceptor 承兑人；接受人；受票人 z}ddqZ27G$  
acceptor for honour 参加承兑人 qF-@V25P  
accident insurance 意外保险 W=qVc  
Accident Insurance Association of Hong Kong 香港意外保险公会 -f>%+<k=  
accident insurance scheme 意外保险计划 xJ)n4)  
accident year basis 意外年度基准 z(^]J`+\  
accommodation 通融；贷款 .:QLk&a,:,  
accommodation bill 通融票据；空头票据 aL&7 1^R,  
accommodation party 汇票代发人 H_X [t*2  
account balance 帐户余额；帐户结余 !XCm>]R  
account book 帐簿 xZwLlY  
account collected in advance 预收款项 hUMf"=q+  
account current book 往来帐簿 |! E)GahM  
account of after-acquired property 事后取得的财产报告 :'l^kSP_*C  
account of defaulter 拖欠帐目 thM4vq  
account payable 应付帐款 D"?fn<2  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 364`IC( a  
account receivable 应收帐款 9g"2^^wD  
account receivable report 应收帐款报表 i||]V*5n  
account statement 结单；帐单；会计财务报表 wN-d'-z/rd  
account title 帐户名称；会计科目 }n2M G  
accountant's report 会计师报告 `Kr,>sEAM  
Accountant's Report Rules 会计师报告规则 TS9|a{j3!  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Yqi4&~?db  
Accounting Arrangements 《会计安排》 &3Szje  
accounting basis 会计基础 nd1+"-,q  
accounting by Official Receiver 破产管理署署长呈交的帐目 #& Rw&  
Accounting Circular 《会计通告》 1\>^m  
accounting class 会计类别 Ix=}
+K/  
accounting date 记帐日期；会计结算日期 &wCg\j_c  
accounting for money 款项核算 K[r^'P5m  
Accounting Officer 会计主任 _JE"{ ;  
accounting period 会计报告期；会计期 b@f$nS B  
accounting policy 会计政策；会计方针 '*w00  
accounting practice 会计惯例 k$J zH$  
accounting principle 会计准则 [knN:{ l  
accounting record 会计记录 4$S;(  
accounting report 会计报告 /%TI??PGu  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 (#RH
B`h5  
Accounting Society of China 中国会计学会 QYjsDL><  
accounting statement 会计报表 <Fc;_GG  
accounting system 会计制度；会计系统 (ECnMti+  
accounting transaction 会计事项；帐务交易 ,N[7/kT|  
accounting treatment 会计处理 _i|t Y4L  
accounting year 会计年度 3ojlB|Z  
accretion 增值；添加 J|bd)0  
accrual 应计项目；应累算数目 1@R Db)<V  
accrual basis 应计制；权责发生制 d>fkA0G/9!  
accrual basis accounting 应计制会计；权责发生制会计 P} SCF  
accrue 应累算；应计 72y0/FJ  
accrued benefit 应累算利益 
oxkoA  
accrued charges 应计费用 1Y@Aixx  
accrued cumulative preference share dividend 应累算的累积优先股股息 Qqvihd  
accrued expenses 应累算费用 TQ*1L:X7M&  
accrued interest payable 应付利息；应计未付利息 ^_u kLzP9  
accrued interest receivable 应收利息；应计未收利息 48qV>Gwf  
accrued right 累算权益 \6<=$vD  
accruing profit 应累算的利润 M .JoHH  
accumulated fiscal reserve 累积财政储备 sy"^?th}b  
accumulated profit 累积利润；滚存溢利 u\{ g(li-I  
accumulated reserve 累积储备 L3--r  
accumulation of surplus income 累积收益盈余 l6kWQpV  
acquired assets 既得资产 aV?@s4  
acquisition 收购；购置；取得 +hT:2TXn  
acquisition cost 购置成本 Q[pV!CH  
acquisition expenses 购置费用 /bi[e9R
 
acquisition of 100% interest 收购全部股权 JB`\G=PiL  
acquisition of control 取得控制权 Q/_f zg  
acquisition of fixed assets 购置固定资产 `-l6S  
acquisition of shell “买壳” x+x40!+\  
acquisition price 收购价 v` 7RCg`  
act of God 天灾 ie\"$i.98H  
acting partner 执事合伙人 -[!P!d=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 *ikc]wQr$  
active partner 积极参与的合伙人 -~ Mb  
active trading 交投活跃 af+IP_6 .  
actual circulation 实际流通 80/F7q'tn  
actual cost 实际成本 FCuB\Q  
actual expenditure 实际开支；实际支出 \r,Q1n?7  
actual income 实际入息；实际收入；实际收益 2.zsCu4lj.  
actual market 现货市场 +W\f(/q0  
actual price 现货价；实际价格 Vle@4]M\  
actual profit 实际利润  Q&g^c2  
actual quotation 实盘；实际价位；实际报价 d%,eZXg
'  
actual year basis 按实际年度计算 WKIoS"?-F  
actuals 实货 7cO n9fIE  
actuarial investigation 精算调查 U($dx.`v#  
actuarial principle 精算原则 {(wHPzq  
actuarial report 精算师报告 ac.Ms(D  
Actuarial Society of Hong Kong 香港精算学会 kg3EY<4i  
actuarial valuation 精算师估值 ez^@NK
 
actuary 精算师 %S nd\  
ad referendum agreement 暂定协议；有待覆核的协定
}36QsH8  
ad valorem duty 从价税；按值征税 A"D,Kg S  
ad valorem duty system 从价税制 b7tOo7aH)  
ad valorem fee 从价费 : b~6i%b  
ad valorem tariff 从价关税 [4C:r!  
additional allowance 额外免税额 [uls8 "^/j  
additional amount for unexpired risk 未过期风险的额外款额 u1PaHgi$  
additional assessable profit 补加应评税利润 &c%g  
additional assessment 补加评税 &PK\|\\2  
additional commitment 额外承担 Q|L9gz[?  
additional commitment vote 额外承担拨款 rJ{O(n]j  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,JN8f]a^"g  
additional dependent parent allowance 供养父母额外免税额 yi%-7[*]=  
additional provision 额外拨款 RYl>  
additional stamp duty 附加印花税 tAte)/
0C  
additional tax 补加税罚款；补加税款 lh D,\3/O  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 9Fm"ei  
adjudged bankrupt 被裁定破产 EC8b=B<DE  
adjudicated bankrupt 裁定破产人 .dQQoyR+O  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 +H#U~p$  
adjudication of bankruptcy 裁定破产；宣告破产 WjwLM2<nK7  
adjudication of insolvency 裁定无力偿还债务 Ii_ojQP-z  
adjusted actual 经调整的实数；调整后的实数 88h3|'*  
adjusted current assets 经调整的流动资产；调整后的流动资产 ),!;| bh  
adjusted figure 经调整的数字；调整后的数额 {0^&SI"5`E  
adjusted liabilities 经调整的负债；调整后的负债 yH*6@P4:0=  
adjusted loss 经调整的亏损；调整后的亏损 Ve
!fU  
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 D{d>5P?W  
adjusted profit 经调整的利润；调整后的利润 HnCzbt@  
adjusted surplus 经调整的盈余额；调整后的盈余额 m"jV}@agX  
adjusted value 经调整的价值；调整后的价值
F^LZeF[#t  
adjustment 调整；修订；理算〔保险〕 FMkzrs  
adjustment centre 调剂中心 c#]q^L\x  
adjustment lag 调整过程的时间差距；调整时差 <_Q:'cx'  
adjustment mechanism 调整机制 ?Ovqp-sw  
adjustment of loss 亏损调整 $g+[
yb7@  
adjustment process 调整过程；调整程序 Y> Wu  
adjustment range 调整幅度 /3:q#2'v  
administered exchange rate 受管制汇率 Nn"+w|v[ev  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 wqW0v\  
administration expenses 行政费用 *b}lF4O?  
administration fee 手续费；行政费 L^4-5`gj  
administration in bankruptcy 破产管理 | j a-
 
administration order 遗产管理令 i?:_:"^x  
administrator 管理人；遗产管理人 [[Y
0  
administrator of the estate 遗产管理人 z,bQ
Q;z9  
admission of debt 债项承认书 w MP  
admission of proof 接纳债权证明 ' dx1x6  
advance 放贷款项；垫付款项；预支款项；预付款项 'X!?vK^]p  
advance account 暂支帐目；预付款帐户 &0(  
advance compensation 预付补偿金 [.*;6y3  
advance from shareholder 股东垫款 vp crPVA^  
advance pending reimbursement 预支以待日后付还 A7`1-#  
advanced economy 先进经济体系 S^<g_q  
advancement 预付；预付财产 }~h(w^t  
advances warrant 垫款令 e$uiJNS2  
advancing 贷出 UNi`P9D]3  
adverse balance 逆差 "0k8IVwp  
adverse exchange 逆汇 RxN,^!OV  
advertisement addressed to shareholders 在报章刊登的致股东通告 SdwS= (e6  
advice for collection 托收通知书 b-*3 2Y%  
advice of drawing 提款通知书；汇票通知书 ^ Dt#$Z  
advice of payment 付款通知 lmSo8/%T  
Advisory Committee [Securities and Futures Commission] =)` p_W  
谘询委员会〔证券及期货事务监察委员会〕 9{8GP  
Advisory Committee on Diversification 经济多元化谘询委员会 $gM8{.!  
affidavit 誓章；遗产申报誓章 <K4,7J$}h  
affidavit of no receipt 述明无收款的誓章 ZzBQe  
affiliate 联号；联营公司；附属公司 U}l14  
affiliated company 附属公司；联号；联营公司 zf>5,k'x'A  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 FwZ>{~?3  
affordability 负担能力 ~/ilx#d  
African Development Bank [AfDB] 非洲开发银行 v[n7"  
after-acquired property 事后取得的财产 D.6,VY H  
after-hours dealing 市后交易 wL^%w9q-  
after-tax profit 税后盈利；税后利润；税后溢利 l-$uHHyu*  
agency agreement 代理协议 hyT1xa  
agency expenses 代理机构的开支 \VFHHi:I  
agency fee 代理费 W|,V50K  
Agency Law 《代理法》 W$Yc'E ;  
agent 代理人；承销人 Pv+5K*"7Cg  
agent of company 公司代理人 V@QK  
agent's fee 代理人费；经纪费 w7n373y%  
aggregate 总计；总数；总体数字 y tf b$;|  
aggregate amount 总款额；总额 \yGsr Bl  
aggregate assets and liabilities 总体资产与负债 N#_GJSG_|  
aggregate at constant price 按固定价格计算的总体数字 2JS`Wqy  
aggregate demand 总需求 UD y(v]  
aggregate gross position 总持仓量 2{.QjYw^  
aggregate limit 总限额 79yd&5#e?  
aggregate of salaries tax 合计薪俸税 5+jf/}tA  
aggregate performance 总体表现；总体业绩 [ dE.
[  
aggregate supply 总体供应 @Ehn(}  
aggregate surplus 总盈余 a`u S[r>  
aggregate total 整体总额 S$^
RbI  
aggregate value 总值；合计价值 GzTq5uU&  
aggregated basis 合计基准 X*7\lf2  
aggregated net chargeable income 合计应课税入息实额 E|$Oha[  
aggregation 合并计算；合计；总和 )CS.F=  
aggregation of incomes of husband and wife 夫妇入息合并计算 `K >?j
u"  
aggregation of property 财产的总和 oo$MWN8a>r  
agio 差价；贴水 o(Cey7  
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》 02k4N%  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment xlR2|4|8  
《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》 35x 0T/8  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 2.X"f  
《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》 UP{j5gR:_  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Y}DonF  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 %,*G[#*&  
agreement for a settlement 授产协议 nD2,!7
1  
agreement for assignment 转让协议 Wi}FY }f  
agreement for sale 售卖协议；买卖协议 9cv]y#  
agreement for sale and purchase 买卖协议 TV}}dw  
agreement for the payment of interest 支付利息协议 h`}3h< 8  
agreement for the repayment of money 还款协议 <_./SC  
agreement of reinsurance 再保险协议 ;!T{%-tP  
Agricultural Bank of China 中国农业银行 ?n\*,{9  
air passenger departure tax 飞机乘客离境税 .~gl19#:
T  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 nB ".'=  
airport tax 机场税 Jj^GWZRu  
alcohol duty 酒精税 w_iamqe,  
alienation 让与；让渡；转让 CC3v%^81l^  
alimony 生活费；赡养费 T^}  
All Ordinaries Index [AOI] 所有普通股指数 X+n`qiwq  
all risks 全险；综合险 \M/6m^zS  
All Sales Record for Stock Market 《股票市场成交报告》 <vbIp&  
Allied Capital Resources Limited 新联财务有限公司 %AnW~v  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 l~Lb!;,dN  
allocation letter 拨款信件 )2E%b+"  
allocation of fund 分配款项；预留款项 7a$G@  
allocation of profit 利润分配；溢利分配 Ut)r&
?  
allocation warrant 拨款令 2_t=P|Uo  
allotment 分配；配股 9(!]NNf!  
allotment notice 股份配售通知；配股通知 -6
Mm#sX  
allotment of shares 股份分配 B )JM%r  
allowable 可获宽免；免税的 O;]?gj 1@  
allowable business loss 可扣除的营业亏损 Sb:T*N0gS  
allowable expenses 可扣税的支出 cxYfZ4++m  
allowance 免税额；津贴；备抵；准备金 ]> Y/r-!  
allowance for debts 债项的免税额 @)8]e S7  
allowance for depreciation by wear and tear 耗损折旧免税额 7CB#YP?E  
allowance for funeral expenses 殡殓费的免税额 u.|~$yP.!  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 w h$jr{  
allowance for repairs and outgoings 修葺及支出方面的免税额 dy>|cj  
allowance to debtor 给债务人的津贴 n!He&  
alteration of capital 资本更改 sx
ED7,A  
alternate trustee 候补受托人 0D(cXzQP  
amalgamation 合并 R& =f:sEi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8"vwU@cfC  
ambit of charges 征税范围；收费范围 >LF&EM]  
amended valuation 经修订的估值 g9my=gY  
American Commodities Exchange 美国商品交易所 7XyOB+aQO  
American Express Bank Limited 美国运通银行 .]}N55M  
American Stock Exchange 美国证券交易所 Cj;/Uhs  
amortization 摊销 y0
2u?wJ  
amount due from banks 存放银行同业的款项 .%0ne:5  
amount due from banks abroad 存放海外银行同业的款项 Z]:BYX'  
amount due from holding companies 控股公司欠款 u&TdWZe  
amount due from local banks 存放本港银行同业的款项 $X+u={]  
amount due to banks 银行同业的存款 u:`y]  
amount due to banks abroad 海外银行同业的存款 g3?U#7i  
amount due to holding companies 控股公司存款 ?4)v`*  
amount due to local banks 本港银行同业的存款 r[Zq3  
amount due to outport banks 外埠银行同业的存款 q?~Rnv  
amount for note issue 发行纸币的款额 ZcryAm:I  
amount of bond 担保契据的款额 $~'Tf>e  
amount of consideration 代价款额 ?Cci:Lin  
amount of contribution 供款数额 O(OmGu4%  
amount of indebtedness 负债款额 n!N\zx8  
amount of principal of the loan 贷款本金额 (3EUy"z-  
amount of rates chargeable 应征差饷数额 /b.oEGqZX  
amount of share capital 股本额 Y&'8VdW  
amount of sums assured 承保款额 K
v+Bfh  
amount of variation 变动幅度 e4qj .b  
amount of vote 拨款数额 ibF#$&!  
amount payable 应付款额 En9R>A;`  
amount receivable 应收款额 %3a|<6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (clU$m+oXX  
analysis 分析 Ls:=A6AGM  
ancillary risk 附属风险 >v0:qN7|  
annual account 周年帐目；周年帐目报表；年度决算；年结 {&nV4
c$v  
annual accounting date 年结日期 \/Ij7nD`l%  
annual allowance 每年免税额；年积金；年度津贴；年津 MMD<I6Iyv  
annual balance 年度余额 zd`=Ih2Wx  
annual disposable income 每年可动用收入 GzdgL"M[  
annual estimates 周年预算 .T3=Eq&"W  
annual fee 年费 Z%v6xP.  
annual general meeting 周年大会 c#q"\"  
annual growth rate 年增率；每年增长率 P&t;WPZ  
annual long-term supplement 长期个案每年补助金 & QY#3yj=  
annual pensionable emolument 可供计算退休金的年薪 2X@G"  
annual report 年报 %N~;{!![p  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "oE*9J?e  
annual return 周年报表；周年申报表；每年报税表格 '>^Xqn  
Annual Return Rules 《周年报表规则》 "r-l8r,  
annual review of consumer prices 每年消费物价回顾 vO$ra5Z  
annual roll-forward basis 逐年延展方式 *:arva5  
annual salary 年薪 Sa}D.SBg  
annual statement 年度报表；年度决算表 b
c}dYK3$q  
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 @ u1Q-:  
annuitant 年金受益人 56s*A*z$ ;  
annuity 年金 -fux2?8M  
annuity contract 年金合约 dokuyiN\  
annuity on human life 人寿年金 cjg=nTsBA  
antecedent debt 先前的债项 dp^N_9$cdO  
ante-dated cheque 倒填日期支票 ULvVD6RQ47  
anticipated expenditure 预期开支 &]3
:D  
anticipated net profit 预期纯利 yzc pG6,  
anticipated revenue 预期收入 w<d*#$[,*  
anti-inflation measure 反通货膨胀措施 &`PbO  
anti-inflationary stance 反通货膨胀立场 j+1KNH  
apparent deficit 表面赤字 YkbO&~.  
apparent financial solvency 表面偿债能力 L<@&nx  
apparent partner 表面合伙人
$'$>UFR  
application for personal assessment 个人入息课税申请书 R|t;p!T  
application of fund 资金应用 Bz]J=g7  
application to release as liquidator and to destruct the books of accounts and documents $GF&x>]]  
申请免除清盘人职务及毁灭帐簿与文件 HIPL!ss]  
appointed actuary 委任精算师 A1<k1[5fJ  
appointed auditor 委任核数师；委任审计师 MYTS3(  
appointed trustee 委任的受托人 `D)S-7BR  
appointer 委任人 +(AwSh!  
apportioned pro rata 按比例分摊 R]=SWE}U  
apportionment 分配；分摊 Mh
H);fn  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5<r)+?!n  
apportionment formula 分摊方程式 apaIJ+^[  
apportionment of estate duty 遗产税的分摊 )[DpK=[N^p  
appraisal 估价；评估 ;xW{Ehq-h  
appreciable growth 可观增长 v@,XinB[  
appreciable impact 显着影响 N<bD  
appreciable increase 可观增长 n1)'cS5}  
appreciation 增值；升值 ' C6:e?R  
appreciation against other currencies 相对其他货币升值 Y~GUR&ww0n  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8DT@h8tA  
appreciation tax 增值税 ?zE<  
appropriation 拨款；拨用；拨付 4[H,3}p9H  
appropriation account 拨款帐目 jf7pl8gv  
Appropriation Bill 拨款法案 Y\>\[*.v  
appropriation-in-aid system 补助拨款办法 Ty}R^cy{d  
approved assets 核准资产 bBFwx@  
approved basket stock 认可一篮子证券 7xR|_+%~K  
approved budget 核准预算 Fc{((x s  
approved charitable donation 认可慈善捐款 J=L`]XE  
approved charitable institution 认可慈善机构 GG>Y/;^  
approved currency 核准货币；认可货币 A[RN-R,  
approved estimates 核准预算 J/gQQ.s  
approved estimates of expenditure 核准开支预算 1Q_ ``.M  
approved overseas insurer 核准海外保险人 7NUenCdc  
approved overseas trust company 核准海外信托公司  /Ef4EX0  
approved pooled investment fund 核准汇集投资基金 |QqWVelc  
approved provident fund scheme 认可公积金计划 q @*UUj@  
approved provision 核准拨款 wL'C1Vr  
approved redeemable share 核准可赎回股份 < [w++F~  
approved regional stock 认可地区性证券 `^f}$R|  
approved retirement scheme 认可退休金计划 1G_xP^
H!  
approved subordinated loan 核准附属贷款 a}GAB@YI  
arbitrage 套戥；套汇；套利 Vd[2u  
arbitrageur 套戥者；套汇者 _"v~"k 90^  
arbitrary amount 临时款项 &X7ttB"#h  
arrangement 措施；安排；协定 T/5nu?v  
arrears 欠款 *<CxFy;|  
arrears of pay 欠付薪酬 iGyVG41U  
arrears of revenue 逾期未收税款；逾期未收的帐项 4Q/r[x/&C  
articles of association 组织章程；组织细则；组织章程细则 A<;0L . J  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?P
YNE  
ascertainment of profit 确定利润 9$EHK  
"Asia Clear" “亚洲结算系统” r)%4-XeV  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %y3:SUOdx  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5A;"jp^ Z  
Asian Development Fund [ADF] 亚洲发展基金 K9LEIby  
Asian dollar bond 亚洲美元债券 PgqECd)f  
Asian dollar market 亚洲美元市场 |/2LWc?  
Asian dollar rate 亚洲美元利率 (S3jZ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 `-5cQ2>"  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 s/\XH&KR3V  
asked price 沽盘；喊价；索价；卖方报价 ~"RQ!
&U  
assessable income 应评税入息 qY# m*R  
assessable loss 应评税亏损 R$v i!0  
assessable profit 应评税利润 _=)!xnYf  
assessable value 应评税值 ;,FT&|3o  
assessed profit 估定利润 O<Jwaap  
assessed value 经评估价值 i$g|?g~]  
assessment 评税；评定；估价；评税单 Mf#2.TR  
assessment number 评税编号；估价编号 a'm!M:w  
assessment of additional tax 补加税评税 Age-AJ  
assessment of performance 业绩评估；实绩评价 - =yTAx  
Assessor 评税主任 wiKCr/  
asset price bubbles 资产价格泡沫 .M}06,-  
asset-backed securities 具资产保证的证券 ]zX\8eHp!  
assets accretion 资产增值 M'b:B*>6  
assets and liabilities 资产与负债 ^v#+PyW  
assets betterment statement 资产递增表；资产改进表 mMga"I9  
assets lending 实物放款；有抵押贷款 MyK^i2eD  
assets of the company passing on the death 死者去世时转移的公司资产 dzpj9[  
assets pledged as security for liabilities 用作负债抵押的资产 ~igRg~k:/  
assets portfolio 资产投资组合 _J+]SNk  
assets price 资产价格 kA1f[AL  
assets quality 资产质素 ,7QBJ_-;QJ  
assets realization 资产变现 3s#|Y,{?6R  
assets refinancing arrangement 资产再集资安排 !Q[;5Lqt  
assets securitization 资产证券化 W&WB@)ie  
assets situated outside Hong Kong 在香港以外地方的资产 S|s3}]g9  
assets stripping 削减资产；拆卖资产 jw%fN!?  
assets value 资产值 5ZZd.9ZgM  
assignee 承让人 l85O-g}M  
assignment 转让；转让书；转让契 mMn2(  
assignment of interest 权益转让 bbM4A! N  
assignment of letters patent and trade mark 专利证书及商标转让 .Y+mwvLpRG  
assignment of property 物业转让；物业转让书 zkuv\kY/Z  
assignment right 转让权 BW+qp3k\  
assignor 转让人 p.qrf7N$  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 aS3P(s L  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >9<_s ^_  
associate member 附属会员 6R0D3kW  
associated body corporate 相联法人团体 /IrKpmbq  
associated company 相联公司；联属公司 L;L2j&i%v)  
associated corporation 相联法团 9Kq<\"7Bmz  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] N+ak[axN  
公认会计师公会〔英国〕 $z~jnc  
Association of Futures Exchange Brokers 香港期货经纪协会 M|$H+e }:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Y}85J:q]  
association of underwriters 承保人组织 W^-hMT]uD  
assumption of control 接管 hQ\#Fhu7  
assurance 担保；保险；转易；转易书 p{+tFQy  
assurance of interest 权益的转易 i.B$?cr~  
at 19XX price 按一九ＸＸ年价格计算 :zRB)hd  
at a discount 按赔价计算；按贴水价格计算；打折扣 c-? Ygr  
at a premium 按溢价计算；按升水价格计算 1x^W'n,HtK  
at call 通知付款；按通知 @WMj^t1D+  
at constant market price 按固定市价计算 rGQ86L<  
at constant price 按固定价格计算 3 (Gygq#  
at cost 按成本计算 `[w}hFl~q  
at current market price 按当时市价计算；按现时市价计算 2l]C55p)s  
at current price 按当时价格计算；按现时价格计算 :-W$PIBe  
at factor cost 按要素成本计算；按生产要素成本计算 clij|?O  
at money-of-the-day price 按付款当日价格计算 8 ))I$+  
at or better 按指定或较佳价位〔买卖指令〕 FjK Ke7  
at par 按面值计算；平价 =MQ2sb  
at sight 见票即付 X20<r?^,,  
at the close 按收市盘 :7zI3Ml@7  
at the opening 按开市盘 1c1e+H  
attestation 见证；见证条款 EU`' 8*4  
at-the-money option 平价期权 sE(X:[Am  
attorney 受权人；受托代表人 .D>A'r8U  
attornment 新拥有人承认书 \ x>NB  
attributable profit 可归属利润 H620vlC}V  
attributable share value 可归属股份价值 i4 y(H  
Auckland Stock Exchange 奥克兰证券交易所 Lh8#I&x  
auction 拍卖 THegPD67J  
auctioneer 拍卖商 UMnR=~.  
audit 审计；核数 3<V.6'*k  
Audit Commission 审计署 %D%e:se  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ua6*zop  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 PW(_yB;  
audit review 帐目审查 ?S;et2f  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 gDUoc*+h  
audited account 审计帐目；经审计的帐目 s (l+{b &  
audited annual account 经审计的周年帐目 tSw~_s_V  
audited balance sheet 经审计的资产负债表 >2!^ dT^D  
auditor 核数师；核数主任；审计师 3|z;K,`Fw  
auditor's certificate 核数师证明书；审计师证明书 XFLjVrX[  
auditor's report 核数师报告；审计师报告 Y9lbf_51  
Aussie bond 澳元债券 *,Aa9wa{  
austerity budget 紧缩预算 fSgGQ D4  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 0  /D5  
Australia All Ordinaries Index 澳洲所有普通股票指数 IJL^dXCu  
Australian Dollar [AUD] 澳元 7z0;FW3>9  
Australian Options Market 澳大利亚期权市场 \`p|,
j  
Australian Securities Commission 澳洲证券事务监察委员会 X"]mR7k  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 '6Rs0__  
Australian Stock Exchange 澳大利亚证券交易所 z.Ve#~\  
Austrian Schilling [ATS] 奥地利先令 o =jX  
authentication 认证；鉴证 5VY%o8xXa  
authority to purchase 委托购买证；委购书 -NI@xJO4(;  
authorization 认可；核准；授权；授权书 &**.naSo  
authorization by direction 指示授权 i&AXPq>`  
authorization by instruction 指令授权 ~a0d.dU  
authorization by warrant 令状授权 r;5 AY  
authorization of unit trust 单位信托的认可 ]VO,} `  
authorized agent 指定代理人 0^|$cvYiL  
authorized capital 法定资本 }b\ipA,~  
authorized clerk 出市员 Ezo" f  
authorized dealer 认可交易商 |\{J`5gr  
authorized financial institution 认可财务机构 {/,+_E/  
authorized fund 认可基金 wE.@0  
authorized fund house 获授权的基金公司；认可基金公司 \f<thd*bC  
authorized institution 认可机构 *axz
a~d  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 =#PudF.\  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 !E(J ]a  
authorized insurer 获授权保险人；获认可承保人 ]"7El;2z  
authorized investment 特准投资项目 v@<lEG#$"|  
authorized person 获授权人 Y }g6IK}  
authorized representative 获授权代表 P89Dg/P  
authorized share capital 法定股本 :W1tIB  
automated quotation system 自动报价系统 |<5J  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~T{d9yNW1  
自动交易系统〔香港期货交易所有限公司〕 UVvt&=+4  
automatic adjustment mechanism 自动调整机制 _
s=Pk[e  
automatic adjustment system 自动调整系统 ZS 7)(j$.  
Automatic Clearing House 自动票据交换所 YpbdScz  
automatic exchange rates accumulation system 自动化汇率累集系统 Sd/d [  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 LqH?3):  
automatic teller machine [ATM] 自动柜员机 &nY2u-Q  
autopay 自动转帐 !'UsC6Y4  
available assets 可用资产 Iclan\q#y  
available fiscal reserve 现存财政储备 jDkc~Wwa  
available profit 可用利润 vzgudxG'z  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 pQ6t]DJ4  
average 平均；平均数；海损 U7Sl@-#|  
average basic salary 平均基本薪金 %.r5E2'  
average consumer expenditure 平均消费开支；一般消费开支 DrYoC7   
average cost 平均成本 9Y*VzQE  
average cost of land production 增辟土地平均成本 kA->xjk  
average daily turnover 平均每日成交额 d#$i/&gE  
average daily wage rate 平均每日工资率 FCw VVF0y  
average expenditure pattern 平均开支模式 2*cKFv{  
average growth rate 平均增长率 FnU{C=P  
average net fixed assets 固定资产平均净值 I "+|cFq.  
average of relatives 相对价格平均数 62KW HB9S  
average price 平均价格  I$sm5oL  
average propensity to consume 平均消费倾向；一般消费倾向 EXScqGa]  
average propensity to save 平均储蓄倾向；一般储蓄倾向 G5
Dji_|  
average rate 平均率 c~u F  
average revenue 平均收入；平均收益 KfI$'F #"/  
average stock 平均库存；平均存货 3hpz.ISk  
average yearly rent 平均年租 Et[QcB3  
avoidance of double taxation 避免双重课税 :/?R9JVI  
avoidance of tax 避税

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