一些有用的会计术语(也不知道发的地方对不对)A

A: [kckE-y  
A share Ａ股；甲类股份 )`ixT)   
abatement of tax 减税；减扣免税额 2i !\H$u`  
ABN AMRO Bank N.V. 荷兰银行 ~F-lO1  
above-the-line expenditure 线上项目支出；经常预算支出 SXO.|"M  
above-the-line receipt 线上项目收入；经常预算收入 cu'(Hj  
ABSA Asia Limited 南非联合亚洲有限公司 G)M! , Q  
absolute change 绝对数值变更 o`7 Z<HF  
absolute expenditure 实际开支 ZH>i2|W<  
absolute guideline figure 绝对准则数字 T\=#y  
absolute interest 绝对权益 ct OCj$$u  
absolute order of discharge 绝对破产解除令 ""|;5kJS4  
absolute profit margin 绝对利润幅度 lFSvHs5  
absolute value 实值；绝对值 G!G:YVWXP  
absolutely vested interest 绝对既得权益 :2/jI:L~  
absorbed cost 已吸收成本；已分摊成本 .}Ys+d1b9c  
absorption 吸收；分摊；合并 EE`[J0 (  
absorption rate 吸收率；摊配率；分摊率 F#RNm5  
ACB Finance Limited 亚洲商业财务有限公司 BIew\N  
acceptable form of reciprocity 合理的互惠条件 V}7)>i$A  
acceptable rate 适当利率；适当汇率 bhbTloCR  
acceptance agreement 承兑协议 t.VVE:A^%  
acceptance for honour 参加承兑 FKL@,>!<e  
acceptor 承兑人；接受人；受票人 wPu.hVz  
acceptor for honour 参加承兑人 0E,QOF{o  
accident insurance 意外保险 fR+{gazk n  
Accident Insurance Association of Hong Kong 香港意外保险公会 Doq}UWp  
accident insurance scheme 意外保险计划 A"s?;hv\fS  
accident year basis 意外年度基准 j{2 0  
accommodation 通融；贷款 Dv`"3  
accommodation bill 通融票据；空头票据 3^-R_  
accommodation party 汇票代发人 ~gOZ\jm}  
account balance 帐户余额；帐户结余 %6Vb1?x  
account book 帐簿 4<)*a]\c5M  
account collected in advance 预收款项 `-R&4%t%  
account current book 往来帐簿 v}
D0t]  
account of after-acquired property 事后取得的财产报告 .X"&kO>G  
account of defaulter 拖欠帐目 I&gd"F _v}  
account payable 应付帐款 >j$a
Y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 i_*.
  
account receivable 应收帐款 #Ufb  
account receivable report 应收帐款报表 &5bIM>)v  
account statement 结单；帐单；会计财务报表 @Bjp7v:w  
account title 帐户名称；会计科目 }~ N\A  
accountant's report 会计师报告 Ea'jAIFPpO  
Accountant's Report Rules 会计师报告规则 \/gf_R_GN  
accounting and auditing procedure 会计与审计程序；会计与核数程序 bb\XZ~)F  
Accounting Arrangements 《会计安排》 v&7<f
$5  
accounting basis 会计基础 84reyA  
accounting by Official Receiver 破产管理署署长呈交的帐目 .3XiL=^~Qp  
Accounting Circular 《会计通告》 e8oAGh"  
accounting class 会计类别 f&$;iE  
accounting date 记帐日期；会计结算日期 4K dYiuz0`  
accounting for money 款项核算 >,'guaa  
Accounting Officer 会计主任 =h +SZXe<r  
accounting period 会计报告期；会计期 }Qe(6'l_  
accounting policy 会计政策；会计方针 K ;]dZ8  
accounting practice 会计惯例 + @|u8+  
accounting principle 会计准则 W/WP }QM  
accounting record 会计记录 !Fxn1Z,  
accounting report 会计报告 +]NpcE'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 W&D{0i`y  
Accounting Society of China 中国会计学会 f7!48
,(fB  
accounting statement 会计报表 % WXl*  
accounting system 会计制度；会计系统 Kb;Pd!Q  
accounting transaction 会计事项；帐务交易 wgolgof  
accounting treatment 会计处理 x _d   
accounting year 会计年度 gd#?rc*f<3  
accretion 增值；添加 ;L#RFdh  
accrual 应计项目；应累算数目 B]}gfVO  
accrual basis 应计制；权责发生制 &m[}%e%~0  
accrual basis accounting 应计制会计；权责发生制会计 !g}@xwWax  
accrue 应累算；应计 -aE,KQ  
accrued benefit 应累算利益 F9r/ M"5  
accrued charges 应计费用 "rEfhzmyF  
accrued cumulative preference share dividend 应累算的累积优先股股息 jq8TfJ|  
accrued expenses 应累算费用 8fBhX,1  
accrued interest payable 应付利息；应计未付利息 f8qDmk5s  
accrued interest receivable 应收利息；应计未收利息 D+! S\~u  
accrued right 累算权益 OpU9:^r  
accruing profit 应累算的利润 s'l|Ii  
accumulated fiscal reserve 累积财政储备 \w1',"l`  
accumulated profit 累积利润；滚存溢利 ?OoI63&  
accumulated reserve 累积储备 .f;@OqU  
accumulation of surplus income 累积收益盈余 u*u
HdV5  
acquired assets 既得资产 dn?'06TD  
acquisition 收购；购置；取得 ip
s)-1  
acquisition cost 购置成本 p[At0Gc L  
acquisition expenses 购置费用 R+e)TR7+  
acquisition of 100% interest 收购全部股权 D
d/]?4  
acquisition of control 取得控制权 9n_RkW5g  
acquisition of fixed assets 购置固定资产 =A{'57yP  
acquisition of shell “买壳” *)I^+zN  
acquisition price 收购价 >+.GBf<E  
act of God 天灾 iS<1C
`%>  
acting partner 执事合伙人 UWS 91GN@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 m-;8O /  
active partner 积极参与的合伙人 }Y!s:w#  
active trading 交投活跃 ?MmQ'1N  
actual circulation 实际流通 )p>p3b g  
actual cost 实际成本 u>agVB4\F  
actual expenditure 实际开支；实际支出 w'$>E4\  
actual income 实际入息；实际收入；实际收益 +ug/%Iay{k  
actual market 现货市场 ~&F|g2:  
actual price 现货价；实际价格 _y>drvg  
actual profit 实际利润 $FX$nY  
actual quotation 实盘；实际价位；实际报价 yM9>)SE5`  
actual year basis 按实际年度计算 ~UQ<8`@a  
actuals 实货 5!$sQ@#}D  
actuarial investigation 精算调查 v,ni9DIu  
actuarial principle 精算原则 O7LJ-M  
actuarial report 精算师报告 -b8SaLak  
Actuarial Society of Hong Kong 香港精算学会 ! 9*l!(  
actuarial valuation 精算师估值 (4yXr|to}  
actuary 精算师 d7QUg6=  
ad referendum agreement 暂定协议；有待覆核的协定 s"w^E\>6  
ad valorem duty 从价税；按值征税 GE=S.P;  
ad valorem duty system 从价税制 u8|CeA  
ad valorem fee 从价费 q+<,FdG  
ad valorem tariff 从价关税 |JWYsqJ0U  
additional allowance 额外免税额 _?
'W30Dg  
additional amount for unexpired risk 未过期风险的额外款额 )^4Ljb1  
additional assessable profit 补加应评税利润 pr4y*!|Y$  
additional assessment 补加评税 -a~n_Z>_  
additional commitment 额外承担 KU0Ad);e  
additional commitment vote 额外承担拨款 q(hBqU
W  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 9kqR-T|Q  
additional dependent parent allowance 供养父母额外免税额 \dE{[^.5  
additional provision 额外拨款 OK`^DIr5l  
additional stamp duty 附加印花税 PvjZoF["  
additional tax 补加税罚款；补加税款 `U\l: ~]e  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 UGgo;e  
adjudged bankrupt 被裁定破产 KC2Z@  
adjudicated bankrupt 裁定破产人 fz|_c*&64  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 7P*\|Sxk%  
adjudication of bankruptcy 裁定破产；宣告破产 t98S[Z(-%+  
adjudication of insolvency 裁定无力偿还债务 +_S0  
adjusted actual 经调整的实数；调整后的实数 GVn'p Wg  
adjusted current assets 经调整的流动资产；调整后的流动资产 7 <]YK`a2d  
adjusted figure 经调整的数字；调整后的数额  n6Uf>5  
adjusted liabilities 经调整的负债；调整后的负债 h&d"|<  
adjusted loss 经调整的亏损；调整后的亏损
gp$Rf9\  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 xt"-Jmox  
adjusted profit 经调整的利润；调整后的利润 v.TgB)  
adjusted surplus 经调整的盈余额；调整后的盈余额 -JPkC(V7]  
adjusted value 经调整的价值；调整后的价值 8@S]P0lk  
adjustment 调整；修订；理算〔保险〕 4tUt"N  
adjustment centre 调剂中心 n4 N6]W\5  
adjustment lag 调整过程的时间差距；调整时差 ed_+bCNy  
adjustment mechanism 调整机制 l7VTuVGUJ  
adjustment of loss 亏损调整 yIngenr$  
adjustment process 调整过程；调整程序 3W#E$^G_v  
adjustment range 调整幅度 !^0vi3I  
administered exchange rate 受管制汇率 `Je1$)%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Z0y~%[1X  
administration expenses 行政费用 g=qaq  
administration fee 手续费；行政费 /iQh'rp  
administration in bankruptcy 破产管理 0CXXCa7!  
administration order 遗产管理令 `r3 klL,W'  
administrator 管理人；遗产管理人 bXXX-Xc  
administrator of the estate 遗产管理人 QV\af  
admission of debt 债项承认书 6o9&FU  
admission of proof 接纳债权证明 R;A8y  
advance 放贷款项；垫付款项；预支款项；预付款项 ?P>4H0@I+  
advance account 暂支帐目；预付款帐户 dvZlkMm   
advance compensation 预付补偿金 [cznhIvyO  
advance from shareholder 股东垫款 Mk973'K'  
advance pending reimbursement 预支以待日后付还 9h)8Mq+M  
advanced economy 先进经济体系 :~srl)|)  
advancement 预付；预付财产 3ZyvX]@_  
advances warrant 垫款令 g`
C8ouy  
advancing 贷出 W_Hoa*~  
adverse balance 逆差 ~@X3qja  
adverse exchange 逆汇 RF'nwzM3  
advertisement addressed to shareholders 在报章刊登的致股东通告 s] ;P<  
advice for collection 托收通知书 D2gyn-]\  
advice of drawing 提款通知书；汇票通知书 um_J%v6ER  
advice of payment 付款通知 y3QS!3I  
Advisory Committee [Securities and Futures Commission] !io1~GpKS  
谘询委员会〔证券及期货事务监察委员会〕 ;C:|m7|  
Advisory Committee on Diversification 经济多元化谘询委员会 59W~bWHCP  
affidavit 誓章；遗产申报誓章 t#y,9>6  
affidavit of no receipt 述明无收款的誓章  6Bcr.`  
affiliate 联号；联营公司；附属公司 }oSgx  
affiliated company 附属公司；联号；联营公司 N$C+le  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Eaxsg  
affordability 负担能力 jAy2C&aP  
African Development Bank [AfDB] 非洲开发银行 AcXVfk z  
after-acquired property 事后取得的财产 % a.T@E  
after-hours dealing 市后交易 k
Zrc^  
after-tax profit 税后盈利；税后利润；税后溢利 } snS~kx  
agency agreement 代理协议 +c C. ZOS  
agency expenses 代理机构的开支 8JF<SQ  
agency fee 代理费 >BK/HuS  
Agency Law 《代理法》 kw gLK@@%1  
agent 代理人；承销人 `VUJW]wGu  
agent of company 公司代理人 2  @T~VRy  
agent's fee 代理人费；经纪费 R2C~.d_TDu  
aggregate 总计；总数；总体数字 {[Y7h}7  
aggregate amount 总款额；总额 jrz.n4Y`  
aggregate assets and liabilities 总体资产与负债 'wMvO{}$  
aggregate at constant price 按固定价格计算的总体数字 $o\z4_I  
aggregate demand 总需求 L+ XAbL)  
aggregate gross position 总持仓量 AL,7rYZG$  
aggregate limit 总限额 IEP|j;~*  
aggregate of salaries tax 合计薪俸税 7gB?rJHV,  
aggregate performance 总体表现；总体业绩 ^ACrWk~UY  
aggregate supply 总体供应 J-uQF|   
aggregate surplus 总盈余 6\I1J= C  
aggregate total 整体总额 =2QP7W3mg<  
aggregate value 总值；合计价值 :&'jh/vRN  
aggregated basis 合计基准 9y5JV3  
aggregated net chargeable income 合计应课税入息实额 RjO0*$>h  
aggregation 合并计算；合计；总和 !7)#aXt&  
aggregation of incomes of husband and wife 夫妇入息合并计算 ANM=:EtP  
aggregation of property 财产的总和 /QVwZrch  
agio 差价；贴水 K\8zhY  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 U:3OE97  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 33D2^Sf6"  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 =mPe wx'  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment )X|)X,~+-  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 `zw%  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment CnZEBAU  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5$Kj#9g-#  
agreement for a settlement 授产协议 M<NY`7$^  
agreement for assignment 转让协议 N!wuBRWR  
agreement for sale 售卖协议；买卖协议 _`^AgRE  
agreement for sale and purchase 买卖协议 d6JW"  
agreement for the payment of interest 支付利息协议 :FH&#Eq~4  
agreement for the repayment of money 还款协议 rWDD$4y  
agreement of reinsurance 再保险协议 =jS$piw.  
Agricultural Bank of China 中国农业银行 _O'!C!K6  
air passenger departure tax 飞机乘客离境税 { gs$pBu  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 f8N*[by  
airport tax 机场税 "M /Cl|z  
alcohol duty 酒精税 n=F rv*"Z  
alienation 让与；让渡；转让 Mlo,F1'?>  
alimony 生活费；赡养费 Xy!NBh7I  
All Ordinaries Index [AOI] 所有普通股指数 V.qH&FJ=l  
all risks 全险；综合险 ~I;x_0iY4  
All Sales Record for Stock Market 《股票市场成交报告》 -
Q JPJ.  
Allied Capital Resources Limited 新联财务有限公司 k0ai#3iJ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 =H;'.!77Hx  
allocation letter 拨款信件 *)
T"-}F  
allocation of fund 分配款项；预留款项 /J/V1dC}]D  
allocation of profit 利润分配；溢利分配 .|hsn6i/-  
allocation warrant 拨款令 |W=-/~X  
allotment 分配；配股 -vT{D$&1  
allotment notice 股份配售通知；配股通知 \-[bU6\A\  
allotment of shares 股份分配 }79jyS-e  
allowable 可获宽免；免税的 2\z|/ Q  
allowable business loss 可扣除的营业亏损 Y_jc*S  
allowable expenses 可扣税的支出 D|m3.si  
allowance 免税额；津贴；备抵；准备金 /VufL+q1
 
allowance for debts 债项的免税额 *>mjUT}cP  
allowance for depreciation by wear and tear 耗损折旧免税额
"-X8  
allowance for funeral expenses 殡殓费的免税额 s2|.LmC3|B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 S1Od&
v[R  
allowance for repairs and outgoings 修葺及支出方面的免税额 /^k%sG@?  
allowance to debtor 给债务人的津贴 A/UOcl+N  
alteration of capital 资本更改 dhnX\/  
alternate trustee 候补受托人 !y/e Fx  
amalgamation 合并 vazA@|^8  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y`eF9Im,  
ambit of charges 征税范围；收费范围 "!AtS  
amended valuation 经修订的估值 =SeQ- H#  
American Commodities Exchange 美国商品交易所 !o?&{"#+  
American Express Bank Limited 美国运通银行 jIrfJ*z  
American Stock Exchange 美国证券交易所 AH/o-$C&  
amortization 摊销 UQ;2g\([  
amount due from banks 存放银行同业的款项 ty"L&$bf  
amount due from banks abroad 存放海外银行同业的款项 Z4As'a
l  
amount due from holding companies 控股公司欠款 %cUC~, g_(  
amount due from local banks 存放本港银行同业的款项 jnztCNaX  
amount due to banks 银行同业的存款 4:a ~Wlp[  
amount due to banks abroad 海外银行同业的存款 n;kWAYgg  
amount due to holding companies 控股公司存款 5Ww,vSCV)  
amount due to local banks 本港银行同业的存款 M/9[P* VE  
amount due to outport banks 外埠银行同业的存款 \<T7EV.  
amount for note issue 发行纸币的款额 H?Q--pG8  
amount of bond 担保契据的款额 hE`d@  
amount of consideration 代价款额 UF-'(  
amount of contribution 供款数额 ]a&riPh"  
amount of indebtedness 负债款额 zx2`0%Q  
amount of principal of the loan 贷款本金额 K\;4;6g  
amount of rates chargeable 应征差饷数额 7.ein:M|CB  
amount of share capital 股本额 V59!}kel1%  
amount of sums assured 承保款额 Db*b"/]  
amount of variation 变动幅度 Y,}
h{*9Kd  
amount of vote 拨款数额 cNmAr8^}  
amount payable 应付款额 quaRVD>s +  
amount receivable 应收款额 '<<@@.(f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {^N,$,Ab.  
analysis 分析 O#18a,o@  
ancillary risk 附属风险 &g23tT#P?  
annual account 周年帐目；周年帐目报表；年度决算；年结 WoGnJ0N q  
annual accounting date 年结日期 ?6&G:Uz/  
annual allowance 每年免税额；年积金；年度津贴；年津 K
Go^>us  
annual balance 年度余额 
ocK4Nxs  
annual disposable income 每年可动用收入 ]S@T|08b  
annual estimates 周年预算 -=8f*K[W  
annual fee 年费 ^lZ7%6  
annual general meeting 周年大会 pKj:)6t"  
annual growth rate 年增率；每年增长率 ip}%Y6Wj  
annual long-term supplement 长期个案每年补助金 h?OSmzRLd  
annual pensionable emolument 可供计算退休金的年薪 biS[GyQ  
annual report 年报 /
<$|tp\Rc  
Annual Report on the Consumer Price Index 《消费物价指数年报》
_RxnB?  
annual return 周年报表；周年申报表；每年报税表格 fS|e{!iI"  
Annual Return Rules 《周年报表规则》 dJnKa]X  
annual review of consumer prices 每年消费物价回顾 ~aQR_S  
annual roll-forward basis 逐年延展方式 7_qsVhh]$E  
annual salary 年薪 |ZifrkD=  
annual statement 年度报表；年度决算表 =1R 2`H\  
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 =LK`mNA  
annuitant 年金受益人 .B2e$`s$  
annuity 年金 M!!vr8}  
annuity contract 年金合约 !]A
/ID0K  
annuity on human life 人寿年金 N5=}0s]e  
antecedent debt 先前的债项 ^mFsrw  
ante-dated cheque 倒填日期支票 w_@{v wM$A  
anticipated expenditure 预期开支 qk3~]</  
anticipated net profit 预期纯利 .-& =\}^2l  
anticipated revenue 预期收入 Et-|[ eL  
anti-inflation measure 反通货膨胀措施 jCNR63/  
anti-inflationary stance 反通货膨胀立场 Nb_Glf  
apparent deficit 表面赤字 mrG?5
.7W  
apparent financial solvency 表面偿债能力 w~crj$UM  
apparent partner 表面合伙人 8?kB+}@6X  
application for personal assessment 个人入息课税申请书 1pDU}rPJ.  
application of fund 资金应用 -X%twy=  
application to release as liquidator and to destruct the books of accounts and documents U"Bge\6x=  
申请免除清盘人职务及毁灭帐簿与文件 8,vP']4r%  
appointed actuary 委任精算师 fSVM[  
appointed auditor 委任核数师；委任审计师 hslT49m>  
appointed trustee 委任的受托人 lV4TFt,  
appointer 委任人 7SYe:^Dx  
apportioned pro rata 按比例分摊 d#bg(y\G|  
apportionment 分配；分摊 %P<fz1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 h,BPf5\S  
apportionment formula 分摊方程式 $t"QLsk0  
apportionment of estate duty 遗产税的分摊 +N+117m  
appraisal 估价；评估 *& );-r`.  
appreciable growth 可观增长 Sw-2vnSdM  
appreciable impact 显着影响 Z>Rshtg  
appreciable increase 可观增长 <6+B;brh  
appreciation 增值；升值 *
9=}f;~  
appreciation against other currencies 相对其他货币升值 CW8YNJ'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 AU%Yr6  
appreciation tax 增值税 p=x&X~  
appropriation 拨款；拨用；拨付 !J<0.nO/:  
appropriation account 拨款帐目 4[;}/-  
Appropriation Bill 拨款法案 b 1Wz  
appropriation-in-aid system 补助拨款办法 [] "bn9 +  
approved assets 核准资产 )t-P o'RW  
approved basket stock 认可一篮子证券 _1$
Y
\Y  
approved budget 核准预算 yW7>5r  
approved charitable donation 认可慈善捐款 *,O3@,+>H  
approved charitable institution 认可慈善机构 9lGa*f)  
approved currency 核准货币；认可货币 X_D-K F  
approved estimates 核准预算 E2cZk6~m{  
approved estimates of expenditure 核准开支预算 ZK'WKC  
approved overseas insurer 核准海外保险人 4s_5>r4  
approved overseas trust company 核准海外信托公司 ]K>bSK^TX  
approved pooled investment fund 核准汇集投资基金 z%+rI  
approved provident fund scheme 认可公积金计划 [U^Cz{G  
approved provision 核准拨款  g;AW  
approved redeemable share 核准可赎回股份 d*k5h<jM
 
approved regional stock 认可地区性证券 Rb:?%\=  
approved retirement scheme 认可退休金计划 knV*,   
approved subordinated loan 核准附属贷款 oVbs^sbRH  
arbitrage 套戥；套汇；套利 A(`Mwh+  
arbitrageur 套戥者；套汇者 N:+EGmp  
arbitrary amount 临时款项 ax;<idC}  
arrangement 措施；安排；协定 T5T[$%]6  
arrears 欠款 T<Zi67QC@  
arrears of pay 欠付薪酬 5i'?oXL  
arrears of revenue 逾期未收税款；逾期未收的帐项 v<l]K$5J&  
articles of association 组织章程；组织细则；组织章程细则 AFYdBK]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]
S9Z5l0  
ascertainment of profit 确定利润 NhF"%  
"Asia Clear" “亚洲结算系统” f61vE  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 /.A"HGAk  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ZXiJ5BZ  
Asian Development Fund [ADF] 亚洲发展基金 ){,Mv:#+T  
Asian dollar bond 亚洲美元债券 w}$;2g0=a<  
Asian dollar market 亚洲美元市场 FrLv%tK|  
Asian dollar rate 亚洲美元利率 UEYJd&n0CB  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 N;!!*
3a9=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 W[Z[o+7pK  
asked price 沽盘；喊价；索价；卖方报价 p*@t$0i  
assessable income 应评税入息 j%Uoigi  
assessable loss 应评税亏损 ObreDv^,  
assessable profit 应评税利润 \{a5]G(4s  
assessable value 应评税值 ;tA$ x!5]  
assessed profit 估定利润 ".( G,TW  
assessed value 经评估价值 &><b/,]  
assessment 评税；评定；估价；评税单 upeioC q  
assessment number 评税编号；估价编号 .s41Tc5u  
assessment of additional tax 补加税评税 wzoT!-_X  
assessment of performance 业绩评估；实绩评价 PX/^*  
Assessor 评税主任 K~3Y8ca  
asset price bubbles 资产价格泡沫 pg_H'0R  
asset-backed securities 具资产保证的证券 ^AOJ^@H^>  
assets accretion 资产增值 B^R44j]3"  
assets and liabilities 资产与负债 ,v=pp;  
assets betterment statement 资产递增表；资产改进表 QpoC-4F  
assets lending 实物放款；有抵押贷款 x6Gl|e[jv  
assets of the company passing on the death 死者去世时转移的公司资产 i$6a0'@U  
assets pledged as security for liabilities 用作负债抵押的资产 P&tw!B  
assets portfolio 资产投资组合 *a{WJbau]  
assets price 资产价格 /!p}H'jl  
assets quality 资产质素 f;,*P,K  
assets realization 资产变现 0blbf@XA  
assets refinancing arrangement 资产再集资安排 [fvjvN`  
assets securitization 资产证券化 r5(efTgAd+  
assets situated outside Hong Kong 在香港以外地方的资产 s+&0Z3+  
assets stripping 削减资产；拆卖资产 sP%b?6  
assets value 资产值 %i?v)EW  
assignee 承让人 gCVOm-*:  
assignment 转让；转让书；转让契 $cm9xW&  
assignment of interest 权益转让 F1M:"-bda  
assignment of letters patent and trade mark 专利证书及商标转让 .We{W{  
assignment of property 物业转让；物业转让书 c_.Fe'E  
assignment right 转让权  i?e
Vi  
assignor 转让人 %hH> %  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Up_"qD6  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 T;PLUjp}  
associate member 附属会员 (q}LirR  
associated body corporate 相联法人团体 }:J-o  
associated company 相联公司；联属公司 "K+EZ%~<  
associated corporation 相联法团 \&Bdi6xAy  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9GTp};Kg  
公认会计师公会〔英国〕 3%Q9521  
Association of Futures Exchange Brokers 香港期货经纪协会 #@1(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3QdCu<eBZ  
association of underwriters 承保人组织 em- <V5fb  
assumption of control 接管 H5UF r,t  
assurance 担保；保险；转易；转易书 ^/x\HGrw  
assurance of interest 权益的转易 Z^_zcH'  
at 19XX price 按一九ＸＸ年价格计算 ,]n~j-
X  
at a discount 按赔价计算；按贴水价格计算；打折扣 0&2`)W?9  
at a premium 按溢价计算；按升水价格计算 p_EM/jI,  
at call 通知付款；按通知 Wfc~"GQq4  
at constant market price 按固定市价计算 uNw9g<g:V[  
at constant price 按固定价格计算 HRu;*3+%>F  
at cost 按成本计算 D$NpyF.87
 
at current market price 按当时市价计算；按现时市价计算 X2:23j<  
at current price 按当时价格计算；按现时价格计算 .EH1;/  
at factor cost 按要素成本计算；按生产要素成本计算 I6@"y0I  
at money-of-the-day price 按付款当日价格计算 |~18MW  
at or better 按指定或较佳价位〔买卖指令〕 AUIp vd  
at par 按面值计算；平价 WNKP';(a@G  
at sight 见票即付 NN5Ejr,  
at the close 按收市盘 kh#fUAt  
at the opening 按开市盘 fl2XI=[v4  
attestation 见证；见证条款 Y ZuA"l Y  
at-the-money option 平价期权 N|Xm{@C  
attorney 受权人；受托代表人 H5:f&m  
attornment 新拥有人承认书 V s=o@  
attributable profit 可归属利润 ?Drq!?3PDc  
attributable share value 可归属股份价值 Ve)BF1YG  
Auckland Stock Exchange 奥克兰证券交易所 z%lJWvaA7  
auction 拍卖 cKoW5e|u  
auctioneer 拍卖商 @tD (<*f+  
audit 审计；核数 m_`%#$s}  
Audit Commission 审计署 'lu3BQvfh  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] )Z['=+s%  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 _G25$%/LU  
audit review 帐目审查 E7aG&K  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 n"Bc2}{  
audited account 审计帐目；经审计的帐目 :rjfAe=s  
audited annual account 经审计的周年帐目 apfr>L3  
audited balance sheet 经审计的资产负债表 HTvUt*U1  
auditor 核数师；核数主任；审计师 h@(+(fVHrp  
auditor's certificate 核数师证明书；审计师证明书 n}(A4^=4KQ  
auditor's report 核数师报告；审计师报告 K1]3zLnS  
Aussie bond 澳元债券 $7i[7S4  
austerity budget 紧缩预算 R-1MD  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 D&~%w!  
Australia All Ordinaries Index 澳洲所有普通股票指数 Vry_X2  
Australian Dollar [AUD] 澳元 HSAr6h  
Australian Options Market 澳大利亚期权市场 6h %rt]g  
Australian Securities Commission 澳洲证券事务监察委员会 wp> z04  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 @>V;guJC%  
Australian Stock Exchange 澳大利亚证券交易所 *vvm8ik  
Austrian Schilling [ATS] 奥地利先令 
~oT*@  
authentication 认证；鉴证 RU~ku{8?  
authority to purchase 委托购买证；委购书 S'hUh'PZ  
authorization 认可；核准；授权；授权书 *yjnC  
authorization by direction 指示授权 /4+(eI7  
authorization by instruction 指令授权 0 ]L  
authorization by warrant 令状授权 { w 
sT  
authorization of unit trust 单位信托的认可 v'S5F@ln  
authorized agent 指定代理人 BNI)y@E^X  
authorized capital 法定资本 `r~3Pf).4  
authorized clerk 出市员 Zzz94`  
authorized dealer 认可交易商 <1<xSr  
authorized financial institution 认可财务机构 6DgdS5GhT_  
authorized fund 认可基金 oVPr`]  
authorized fund house 获授权的基金公司；认可基金公司 4neO$^i8J  
authorized institution 认可机构 ylQj2B,CB  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 SO[ u4b_"h  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 xk7Dx}  
authorized insurer 获授权保险人；获认可承保人 k6RVP:V  
authorized investment 特准投资项目 P+OS  
authorized person 获授权人 PiCGZybCA  
authorized representative 获授权代表 L/] (pXEp  
authorized share capital 法定股本 X ,^([$  
automated quotation system 自动报价系统 Pt/]Z<VL  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] lI.oyR'  
自动交易系统〔香港期货交易所有限公司〕 Q[K)Yd  
automatic adjustment mechanism 自动调整机制 K:~tZ  
automatic adjustment system 自动调整系统 mZPvG  
Automatic Clearing House 自动票据交换所 j0a=v}j3  
automatic exchange rates accumulation system 自动化汇率累集系统 cGdYfi  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (}.MB3`#C  
automatic teller machine [ATM] 自动柜员机 p3{Ff5FZ  
autopay 自动转帐 ]t`SCsoo  
available assets 可用资产 gTU5r4xm~  
available fiscal reserve 现存财政储备 ;B[(~LCyT  
available profit 可用利润 rKyulgP  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 dl6U]v=  
average 平均；平均数；海损 dt+r P%  
average basic salary 平均基本薪金 hh*('n>[  
average consumer expenditure 平均消费开支；一般消费开支 Qr4 D  
average cost 平均成本 bcpsjUiy#  
average cost of land production 增辟土地平均成本 5I^;v;F  
average daily turnover 平均每日成交额 `M 'tuQ M  
average daily wage rate 平均每日工资率 ~ A
=Gra  
average expenditure pattern 平均开支模式 @7C.0>W_A  
average growth rate 平均增长率 =y)K er  
average net fixed assets 固定资产平均净值 x|G :;{"+6  
average of relatives 相对价格平均数 1;V_E2?V  
average price 平均价格 @DY"~ccH  
average propensity to consume 平均消费倾向；一般消费倾向 nw%`CnzT  
average propensity to save 平均储蓄倾向；一般储蓄倾向 yRXWd*9  
average rate 平均率 >][D"  
average revenue 平均收入；平均收益 cBZEyy&  
average stock 平均库存；平均存货 >$E;."a  
average yearly rent 平均年租 g<
.Is V  
avoidance of double taxation 避免双重课税 ih^FH>@  
avoidance of tax 避税

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