一些有用的会计术语(也不知道发的地方对不对)A

A: 6&i])iH  
A share Ａ股；甲类股份 !+Cc^{  
abatement of tax 减税；减扣免税额 SsMs#C8u%  
ABN AMRO Bank N.V. 荷兰银行 ,,j>2Ts  
above-the-line expenditure 线上项目支出；经常预算支出 /w6'tut  
above-the-line receipt 线上项目收入；经常预算收入 $&, KZ>  
ABSA Asia Limited 南非联合亚洲有限公司 <a
FB&Fm  
absolute change 绝对数值变更 , DuyPBAms  
absolute expenditure 实际开支 W4qT]m  
absolute guideline figure 绝对准则数字 ae3 Gn}tf  
absolute interest 绝对权益 0ZD)(ps|  
absolute order of discharge 绝对破产解除令 =<(6yu_  
absolute profit margin 绝对利润幅度 `v(!IBP|  
absolute value 实值；绝对值 :zIB3nT^  
absolutely vested interest 绝对既得权益 JC$_Pg
!  
absorbed cost 已吸收成本；已分摊成本 g]M
gT-C|  
absorption 吸收；分摊；合并 |LZ+_  
absorption rate 吸收率；摊配率；分摊率 G a$2o6  
ACB Finance Limited 亚洲商业财务有限公司 @~=d4Wj6  
acceptable form of reciprocity 合理的互惠条件 FS)C<T]t  
acceptable rate 适当利率；适当汇率 8rBa}v9  
acceptance agreement 承兑协议 &-IkM%_A9  
acceptance for honour 参加承兑 S_AN.8T  
acceptor 承兑人；接受人；受票人 rx#GrV*y  
acceptor for honour 参加承兑人 phA{jJy?  
accident insurance 意外保险 OS(Ua  
Accident Insurance Association of Hong Kong 香港意外保险公会 aY,'^S  
accident insurance scheme 意外保险计划 @GweNo`p7  
accident year basis 意外年度基准 hE\gXb  
accommodation 通融；贷款 (3x2^M8  
accommodation bill 通融票据；空头票据 [ x.]  
accommodation party 汇票代发人 q
2Sc{E>[  
account balance 帐户余额；帐户结余 ;&w_.j*Is  
account book 帐簿 n[a%*i6x  
account collected in advance 预收款项 hE,-CIRg  
account current book 往来帐簿 ^8ilUu  
account of after-acquired property 事后取得的财产报告 E_D@7a  
account of defaulter 拖欠帐目 -idbR[1{?  
account payable 应付帐款 T-s[na(/L  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 `P|V&;}K  
account receivable 应收帐款 4e[ 0.2?  
account receivable report 应收帐款报表 _w <6o<@  
account statement 结单；帐单；会计财务报表 w2!5TKZ`  
account title 帐户名称；会计科目 <gvgr4@^yR  
accountant's report 会计师报告 %gqu7}'  
Accountant's Report Rules 会计师报告规则 Ql}#mC.>/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 sx[mbKj<  
Accounting Arrangements 《会计安排》 ZI :wJU:f  
accounting basis 会计基础 D_z&G)  
accounting by Official Receiver 破产管理署署长呈交的帐目 |ns9ziTDI  
Accounting Circular 《会计通告》 Lnh'y`q  
accounting class 会计类别 SrWmV@"y  
accounting date 记帐日期；会计结算日期 LmROG-9  
accounting for money 款项核算 p7Yb8#XfU  
Accounting Officer 会计主任 +
q432ZG  
accounting period 会计报告期；会计期 7S_"h*Ud  
accounting policy 会计政策；会计方针
5Yk|  
accounting practice 会计惯例 G
XTjK!  
accounting principle 会计准则 @-1VN;N  
accounting record 会计记录 #zn`)n  
accounting report 会计报告 S6yLq|W0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @, z4{B  
Accounting Society of China 中国会计学会 WR*<|  
accounting statement 会计报表 cR6#$-a  
accounting system 会计制度；会计系统 \S?;5LacZ  
accounting transaction 会计事项；帐务交易 1$yS
Ii  
accounting treatment 会计处理 2+YM .Zl  
accounting year 会计年度 YMwL(m1  
accretion 增值；添加 |' kC9H[>  
accrual 应计项目；应累算数目 DT]3q4__Q  
accrual basis 应计制；权责发生制 G@dw5EfF9  
accrual basis accounting 应计制会计；权责发生制会计 ]MMXpj,9h  
accrue 应累算；应计 RL"hAUs_1  
accrued benefit 应累算利益 @G>&Gu;5  
accrued charges 应计费用 90Z4saSUw  
accrued cumulative preference share dividend 应累算的累积优先股股息 y8di-d3_  
accrued expenses 应累算费用 ;ejtP #$  
accrued interest payable 应付利息；应计未付利息 j{%'A  
accrued interest receivable 应收利息；应计未收利息 8;,(D#p  
accrued right 累算权益 `C*psS  
accruing profit 应累算的利润 \xk8+=/A  
accumulated fiscal reserve 累积财政储备 3=lQZi<]%  
accumulated profit 累积利润；滚存溢利 cn$0^7?  
accumulated reserve 累积储备 p!LaR.8]  
accumulation of surplus income 累积收益盈余 u&Xn#fh  
acquired assets 既得资产 ^12}#
I  
acquisition 收购；购置；取得 +\
B.3%\-  
acquisition cost 购置成本 +227SPLd  
acquisition expenses 购置费用 !?{%9  
acquisition of 100% interest 收购全部股权 C #@5:$  
acquisition of control 取得控制权 S)@) @3  
acquisition of fixed assets 购置固定资产 _~b]/]|z#N  
acquisition of shell “买壳” Oim
qP  
acquisition price 收购价 (Vy`u)gG  
act of God 天灾 M ~6k[ew  
acting partner 执事合伙人 Ot!*,%sjQ  
active market 买卖活跃的市场；交投畅旺的市场；旺市 VSc)0eyn  
active partner 积极参与的合伙人 6~8X/ -02  
active trading 交投活跃 A0uA\E4q  
actual circulation 实际流通 G9c2kX.Bf  
actual cost 实际成本 +,0 :L :a  
actual expenditure 实际开支；实际支出 r}XsJ$  
actual income 实际入息；实际收入；实际收益 +&)&Ny$W  
actual market 现货市场 0yKPYA*j  
actual price 现货价；实际价格 vo'{phtF)M  
actual profit 实际利润 ")GrQv a  
actual quotation 实盘；实际价位；实际报价 4d @ (>  
actual year basis 按实际年度计算 4,6nk.$yN  
actuals 实货 * p,2>[e  
actuarial investigation 精算调查 S6|L !pO  
actuarial principle 精算原则 Ha!]*wg#  
actuarial report 精算师报告 wArtg'=X  
Actuarial Society of Hong Kong 香港精算学会 [/eRc  
actuarial valuation 精算师估值 'miY"L:| O  
actuary 精算师 .
Aa(  
ad referendum agreement 暂定协议；有待覆核的协定 rWzO>v  
ad valorem duty 从价税；按值征税 [YQ` `  
ad valorem duty system 从价税制 2Rs-!G<]  
ad valorem fee 从价费 [-x]%  
ad valorem tariff 从价关税 x;>~;vmi  
additional allowance 额外免税额 h<f]hJ`ep  
additional amount for unexpired risk 未过期风险的额外款额 U3ao:2zP  
additional assessable profit 补加应评税利润 UYOR@x #  
additional assessment 补加评税 lJXihr  
additional commitment 额外承担 <nT).S>+  
additional commitment vote 额外承担拨款 h*zHmkFR  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 JdA3O{mT)  
additional dependent parent allowance 供养父母额外免税额 e^Lt{/  
additional provision 额外拨款 gPM<LO`;i  
additional stamp duty 附加印花税 )XL}u4X  
additional tax 补加税罚款；补加税款 @D&}ZV=J  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 MF~Tr0tOC  
adjudged bankrupt 被裁定破产 ]bb`6 \h  
adjudicated bankrupt 裁定破产人 0
RGSv!w  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 f{u3RCfX~2  
adjudication of bankruptcy 裁定破产；宣告破产 ejPK-jxCa/  
adjudication of insolvency 裁定无力偿还债务 )3KQ QGi8  
adjusted actual 经调整的实数；调整后的实数 "DNiVL.  
adjusted current assets 经调整的流动资产；调整后的流动资产 :k.C|V!W  
adjusted figure 经调整的数字；调整后的数额 Nm=\~LP90  
adjusted liabilities 经调整的负债；调整后的负债 UZRCJ  
adjusted loss 经调整的亏损；调整后的亏损 095ZZ20  
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 N2S7=`5/T  
adjusted profit 经调整的利润；调整后的利润 SXfAw)-n  
adjusted surplus 经调整的盈余额；调整后的盈余额 ZzV%+n7<Vx  
adjusted value 经调整的价值；调整后的价值 :f58JLX  
adjustment 调整；修订；理算〔保险〕 M%Dv-D
{  
adjustment centre 调剂中心 qHQ#^jH  
adjustment lag 调整过程的时间差距；调整时差 /\1MG>#K  
adjustment mechanism 调整机制 V9i[dF  
adjustment of loss 亏损调整 VWR6/,N^_  
adjustment process 调整过程；调整程序 (
GJW3  
adjustment range 调整幅度 T*sB Wn'am  
administered exchange rate 受管制汇率 )\r;|DN  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 d|(@#*{T]  
administration expenses 行政费用 -&\?Q_6  
administration fee 手续费；行政费 F~_)auH  
administration in bankruptcy 破产管理 vT>ki0P_;  
administration order 遗产管理令 7IH^5r  
administrator 管理人；遗产管理人 3[O;HS3|  
administrator of the estate 遗产管理人 an9k2F.)  
admission of debt 债项承认书 ~kAen  
admission of proof 接纳债权证明 \a6knd  
advance 放贷款项；垫付款项；预支款项；预付款项 {Deg1V!x>  
advance account 暂支帐目；预付款帐户 kdHP v=/U  
advance compensation 预付补偿金 $f^ \fa[  
advance from shareholder 股东垫款 XQ]5W(EP  
advance pending reimbursement 预支以待日后付还 LxC"j1wfl  
advanced economy 先进经济体系 !F&Ss|(}  
advancement 预付；预付财产 Ohmi(s   
advances warrant 垫款令 nXuoRZ  
advancing 贷出 ;/phZ$l  
adverse balance 逆差 H
6PS7g"  
adverse exchange 逆汇 BVpRkUC"  
advertisement addressed to shareholders 在报章刊登的致股东通告 L=w
g"$  
advice for collection 托收通知书 hhVyz{u  
advice of drawing 提款通知书；汇票通知书 m;"i4!  
advice of payment 付款通知 MHVHEwr.{  
Advisory Committee [Securities and Futures Commission] e+5]l>3)f  
谘询委员会〔证券及期货事务监察委员会〕 K6Gri>Um  
Advisory Committee on Diversification 经济多元化谘询委员会 fhZD#D  
affidavit 誓章；遗产申报誓章 ;0f?-W?1  
affidavit of no receipt 述明无收款的誓章 'YcoF;&[C  
affiliate 联号；联营公司；附属公司 On{p(|l  
affiliated company 附属公司；联号；联营公司 (X"WEp^Q{I  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Gf{FFIe
(  
affordability 负担能力 g^EkRBU  
African Development Bank [AfDB] 非洲开发银行 ^KK6 d  
after-acquired property 事后取得的财产 a:(.{z?nM  
after-hours dealing 市后交易 s1eGItx[w  
after-tax profit 税后盈利；税后利润；税后溢利 ?!J{Mrdn  
agency agreement 代理协议 m pWmExQ  
agency expenses 代理机构的开支 K8UgP?c;0  
agency fee 代理费 elBmF#,j7  
Agency Law 《代理法》 _g(4-\  
agent 代理人；承销人 YQI&8~z  
agent of company 公司代理人 T]%:+_,  
agent's fee 代理人费；经纪费 phA^ kdW  
aggregate 总计；总数；总体数字 $m;rOKVU  
aggregate amount 总款额；总额 KF[P /cFI  
aggregate assets and liabilities 总体资产与负债 l}$Pv?T,2  
aggregate at constant price 按固定价格计算的总体数字 /J"U`/ {4  
aggregate demand 总需求 [z1[4  
aggregate gross position 总持仓量 T53|*~u  
aggregate limit 总限额 /Af:{|'$%  
aggregate of salaries tax 合计薪俸税 G3&l|@5  
aggregate performance 总体表现；总体业绩 P'4j
z&4  
aggregate supply 总体供应 mqg[2VT
RP  
aggregate surplus 总盈余 +h$)l/>:  
aggregate total 整体总额 J\@yP  
aggregate value 总值；合计价值 2Rp5 E^s  
aggregated basis 合计基准 j<LDJi>O  
aggregated net chargeable income 合计应课税入息实额 |\OG9{q  
aggregation 合并计算；合计；总和 6^]Y])  
aggregation of incomes of husband and wife 夫妇入息合并计算 BQol>VRu  
aggregation of property 财产的总和 t6u01r{~`  
agio 差价；贴水 xCOC5f5*@  
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》 CR-6}T  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment QJaF6>m  
《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》 XD8MF)$9  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment tp,e:4\8Q  
《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》 od7 [h5r  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment |X6]#&g7  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 VHJ-v!  
agreement for a settlement 授产协议 3UIR^Rh+  
agreement for assignment 转让协议 gt9{u"o  
agreement for sale 售卖协议；买卖协议 luyU!  
agreement for sale and purchase 买卖协议 6Y|jK<n?H  
agreement for the payment of interest 支付利息协议 ",\,lqV  
agreement for the repayment of money 还款协议 APgP*,  
agreement of reinsurance 再保险协议 qn+b
*4  
Agricultural Bank of China 中国农业银行 <xm>_~,w  
air passenger departure tax 飞机乘客离境税 tnbtfG;z#  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "`Q.z~  
airport tax 机场税 Q-X<zn  
alcohol duty 酒精税 AiT&:'<UT  
alienation 让与；让渡；转让 L+}q !'8S  
alimony 生活费；赡养费 k:Iz>3O3]  
All Ordinaries Index [AOI] 所有普通股指数 l%?D%'afN  
all risks 全险；综合险 ?t&sT  
All Sales Record for Stock Market 《股票市场成交报告》 |Go?A/'  
Allied Capital Resources Limited 新联财务有限公司
6]%79?'A  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 cC.=,n  
allocation letter 拨款信件 QeYO)sc`  
allocation of fund 分配款项；预留款项 R0R
 Xw  
allocation of profit 利润分配；溢利分配 K +oFu%  
allocation warrant 拨款令 b5
hJaXJN  
allotment 分配；配股 w7H.&7rF  
allotment notice 股份配售通知；配股通知 Y~qv 0O6K  
allotment of shares 股份分配 edh?I1/  
allowable 可获宽免；免税的 v(vLk\K7  
allowable business loss 可扣除的营业亏损 &R54?u^A  
allowable expenses 可扣税的支出 >g%^hjJ  
allowance 免税额；津贴；备抵；准备金 ~:Jw2 P2z
 
allowance for debts 债项的免税额 X]J]7\4tF\  
allowance for depreciation by wear and tear 耗损折旧免税额 #Y3:~dmJ-  
allowance for funeral expenses 殡殓费的免税额 |fMjg'%{}  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 =X(8[ e  
allowance for repairs and outgoings 修葺及支出方面的免税额 WKf->W  
allowance to debtor 给债务人的津贴 7q&//*%yF  
alteration of capital 资本更改 bwjjwu&  
alternate trustee 候补受托人 3@ a  
amalgamation 合并 3Zm'09A-.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 WxE4r  
ambit of charges 征税范围；收费范围 6~KtT{MYQ  
amended valuation 经修订的估值 ceakTAB[  
American Commodities Exchange 美国商品交易所 5:mS~  
American Express Bank Limited 美国运通银行 " h,<PF  
American Stock Exchange 美国证券交易所 )P:r;a'  
amortization 摊销 VJ`c/EVIt  
amount due from banks 存放银行同业的款项 z z@;UbD"  
amount due from banks abroad 存放海外银行同业的款项 1]HEwTT/1_  
amount due from holding companies 控股公司欠款 FE+Y#  
amount due from local banks 存放本港银行同业的款项 6&pI{  
amount due to banks 银行同业的存款 V6.xp{[  
amount due to banks abroad 海外银行同业的存款 m_Owe/BC#m  
amount due to holding companies 控股公司存款 IL?mt2IQ>  
amount due to local banks 本港银行同业的存款 \#P>k;D  
amount due to outport banks 外埠银行同业的存款  D(}w$hi8  
amount for note issue 发行纸币的款额 Y<U"}}  
amount of bond 担保契据的款额 bWN%dn$$M  
amount of consideration 代价款额 ,EyZ2`|  
amount of contribution 供款数额 #rL%K3'  
amount of indebtedness 负债款额 j rX.e  
amount of principal of the loan 贷款本金额 MP|J 0=H5  
amount of rates chargeable 应征差饷数额 b[Z5:[@\#  
amount of share capital 股本额 &uwj&-u?  
amount of sums assured 承保款额 {{b&l!  
amount of variation 变动幅度 RbUhLcG5  
amount of vote 拨款数额 C9-IJj  
amount payable 应付款额 \{F{yq(  
amount receivable 应收款额 nezdk=8J/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vEJ2d&  
analysis 分析 R;9
H`L/>  
ancillary risk 附属风险 hlPZTr=a  
annual account 周年帐目；周年帐目报表；年度决算；年结 I g/SaEF  
annual accounting date 年结日期 p`// *gl  
annual allowance 每年免税额；年积金；年度津贴；年津 8r^~`rL  
annual balance 年度余额 pyEi@L1p  
annual disposable income 每年可动用收入 KX e/i~A
S  
annual estimates 周年预算 -aCtk$3  
annual fee 年费 l0Myem v?z  
annual general meeting 周年大会 Cx$M  
annual growth rate 年增率；每年增长率 >#}MDwKZD  
annual long-term supplement 长期个案每年补助金 6fvzTd},  
annual pensionable emolument 可供计算退休金的年薪 =%,;=4w  
annual report 年报 ITj0u&H:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 G1 ?."  
annual return 周年报表；周年申报表；每年报税表格 HC0q_%j  
Annual Return Rules 《周年报表规则》 gxEa?QH  
annual review of consumer prices 每年消费物价回顾 s;'XX}Y  
annual roll-forward basis 逐年延展方式 ]:CU.M1  
annual salary 年薪 6LUO  
annual statement 年度报表；年度决算表 c}iVBN6~.<  
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 yc.Vm[!  
annuitant 年金受益人 N&`VMEB)k  
annuity 年金 "4c ?hH:C  
annuity contract 年金合约 Ue:'55  
annuity on human life 人寿年金 {R[FwB^7wJ  
antecedent debt 先前的债项 F|K=].  
ante-dated cheque 倒填日期支票 ,?Pn-aC+  
anticipated expenditure 预期开支 d,}fp)  
anticipated net profit 预期纯利 h^F^|W
T$  
anticipated revenue 预期收入 M_tY:v  
anti-inflation measure 反通货膨胀措施 !8q+W`{  
anti-inflationary stance 反通货膨胀立场 )clSW  
apparent deficit 表面赤字 H"|xG;cf  
apparent financial solvency 表面偿债能力 82%~WQnS  
apparent partner 表面合伙人 v,Lv4)  
application for personal assessment 个人入息课税申请书 P-9
[,3Zd  
application of fund 资金应用 7cx~?xk <m  
application to release as liquidator and to destruct the books of accounts and documents kTG4h@w  
申请免除清盘人职务及毁灭帐簿与文件 6X(Yv2X&4%  
appointed actuary 委任精算师 !w['@x.  
appointed auditor 委任核数师；委任审计师 +0U{CmH  
appointed trustee 委任的受托人 8'Dp3x^W>  
appointer 委任人 rrK&XP&  
apportioned pro rata 按比例分摊 f,9jK9/$  
apportionment 分配；分摊 (~F{c0\C  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 NG-Wn+W@b  
apportionment formula 分摊方程式 fY@Y$S`Fh  
apportionment of estate duty 遗产税的分摊 yjZ]_.  
appraisal 估价；评估 cstSLXD  
appreciable growth 可观增长 ,1'9l)zP  
appreciable impact 显着影响 5t]}(.0+  
appreciable increase 可观增长 +TW9BU'a^  
appreciation 增值；升值 Jy)E!{#x  
appreciation against other currencies 相对其他货币升值 wD|,G!8E2  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 
#L}YZ  
appreciation tax 增值税 uGm~ Oo  
appropriation 拨款；拨用；拨付 rQ|^H
Nj  
appropriation account 拨款帐目 kCkSu-  
Appropriation Bill 拨款法案 _{CMWo"l  
appropriation-in-aid system 补助拨款办法 |cpBoU  
approved assets 核准资产 :fI|>I ~  
approved basket stock 认可一篮子证券 '< ]:su+  
approved budget 核准预算 " , c1z\  
approved charitable donation 认可慈善捐款 >r%L=22+  
approved charitable institution 认可慈善机构 #:0dqD=  
approved currency 核准货币；认可货币 UW7*,Bq  
approved estimates 核准预算 `YTagUq7  
approved estimates of expenditure 核准开支预算 70NQ9*AAy  
approved overseas insurer 核准海外保险人 g z!q  
approved overseas trust company 核准海外信托公司 y+f@8]  
approved pooled investment fund 核准汇集投资基金 )(~s-x^\z@  
approved provident fund scheme 认可公积金计划 oJC-?  
approved provision 核准拨款 `n%uvo}UT  
approved redeemable share 核准可赎回股份 s(56aE  
approved regional stock 认可地区性证券 ( zQ)EHRD  
approved retirement scheme 认可退休金计划 [:gPp)f,  
approved subordinated loan 核准附属贷款 NpV#zzE  
arbitrage 套戥；套汇；套利 (Fq|hgOA>M  
arbitrageur 套戥者；套汇者 HRkO.230  
arbitrary amount 临时款项 ^)ouL25Z*2  
arrangement 措施；安排；协定 E"!I[  
arrears 欠款 9{{QdN8  
arrears of pay 欠付薪酬 DQ7+  
arrears of revenue 逾期未收税款；逾期未收的帐项 =}N&c4I[j  
articles of association 组织章程；组织细则；组织章程细则 Gt4| ]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {~.~ b+v  
ascertainment of profit 确定利润 "&jA CI  
"Asia Clear" “亚洲结算系统” )%rGD =2~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *yJCnoF  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 oTOr,Mn0\6  
Asian Development Fund [ADF] 亚洲发展基金 R;,&s!\<  
Asian dollar bond 亚洲美元债券 N6wea]  
Asian dollar market 亚洲美元市场 cIqk=_]  
Asian dollar rate 亚洲美元利率 aty"6~  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 .`Ey'T_  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ?sQOz[ig;  
asked price 沽盘；喊价；索价；卖方报价 ;,T3C:S?  
assessable income 应评税入息 %H=d_Nm{  
assessable loss 应评税亏损 C?@vBM}  
assessable profit 应评税利润 lz>YjK:  
assessable value 应评税值 f49pIcAq  
assessed profit 估定利润 R<$_ <z  
assessed value 经评估价值 q$)$?"  
assessment 评税；评定；估价；评税单 +We_[Re`<  
assessment number 评税编号；估价编号 0TA{E-A   
assessment of additional tax 补加税评税 DBDHe-1[+  
assessment of performance 业绩评估；实绩评价
&YQ
 
Assessor 评税主任 :;[pl|}tM  
asset price bubbles 资产价格泡沫 _ndc^OG  
asset-backed securities 具资产保证的证券 y]
|Hrx  
assets accretion 资产增值 r[xj,eIb  
assets and liabilities 资产与负债 \_?A8
F  
assets betterment statement 资产递增表；资产改进表 VwfeaDJw  
assets lending 实物放款；有抵押贷款 ^):m^w.  
assets of the company passing on the death 死者去世时转移的公司资产 $hexJzX  
assets pledged as security for liabilities 用作负债抵押的资产 ~B!O X  
assets portfolio 资产投资组合 9kmEg$WM  
assets price 资产价格 0zrgK;9
 
assets quality 资产质素 DG& ({vy  
assets realization 资产变现 (XtN3FTY  
assets refinancing arrangement 资产再集资安排 eQh@.U*S)  
assets securitization 资产证券化 ]IbX<  
assets situated outside Hong Kong 在香港以外地方的资产 C9^[A4O@X!  
assets stripping 削减资产；拆卖资产 3WdYDv]N}L  
assets value 资产值 \)Sa!XLfT  
assignee 承让人 +<5q8{]Pk  
assignment 转让；转让书；转让契 ,&>LBdG`  
assignment of interest 权益转让 %LBa;M  
assignment of letters patent and trade mark 专利证书及商标转让 S/YT V  
assignment of property 物业转让；物业转让书 j#^EZ/  
assignment right 转让权 O$QtZE
61  
assignor 转让人 U5X\RXy~  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 *1FDK{  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^%(HZ'$wC  
associate member 附属会员 f681i(q"  
associated body corporate 相联法人团体 cM&5SyxiuE  
associated company 相联公司；联属公司 ~JjL411pG  
associated corporation 相联法团 2'O2n]{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +O`3eP`u  
公认会计师公会〔英国〕 <a9<rF =r  
Association of Futures Exchange Brokers 香港期货经纪协会 L%G/%*7;c  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 VyQ@. Lm  
association of underwriters 承保人组织 H CKD0xx  
assumption of control 接管 ;Du+C%  
assurance 担保；保险；转易；转易书 ? yL3XB>  
assurance of interest 权益的转易 T(LqR?xOo  
at 19XX price 按一九ＸＸ年价格计算 !|!k9~v!  
at a discount 按赔价计算；按贴水价格计算；打折扣 ^PwZP;On  
at a premium 按溢价计算；按升水价格计算 a=(D`lQ8  
at call 通知付款；按通知 @qP uYFnw  
at constant market price 按固定市价计算 N?cvQR{r9  
at constant price 按固定价格计算 S0,q@LV  
at cost 按成本计算 !*2cK>`  
at current market price 按当时市价计算；按现时市价计算 K%NNw7\A  
at current price 按当时价格计算；按现时价格计算 UQq,Xq  
at factor cost 按要素成本计算；按生产要素成本计算 YU=Q`y[k  
at money-of-the-day price 按付款当日价格计算 >R9Q|  
at or better 按指定或较佳价位〔买卖指令〕 +tsF.Is!t  
at par 按面值计算；平价 5u/dr9n  
at sight 见票即付 R]{zGFnx  
at the close 按收市盘 \o-9~C\c*  
at the opening 按开市盘 r\#_b4-v3h  
attestation 见证；见证条款 ZJL8"(/R  
at-the-money option 平价期权 -Jqm0)2  
attorney 受权人；受托代表人 BE,XiH;  
attornment 新拥有人承认书 ?`9XFE~a!  
attributable profit 可归属利润 Y"Y%JJ.J  
attributable share value 可归属股份价值 yV{&x
 
Auckland Stock Exchange 奥克兰证券交易所 G]Rb{v,r  
auction 拍卖 'i-6JG%  
auctioneer 拍卖商 )OjTn"  
audit 审计；核数 x`7Ch3`4}  
Audit Commission 审计署  |tK
_Bn  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 9W^sq<tR  
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〕 m+66x {M2c  
audit review 帐目审查 _=%F6}TE  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 'gBns  
audited account 审计帐目；经审计的帐目 %S$P<nKN5  
audited annual account 经审计的周年帐目 ie<zc+*rW  
audited balance sheet 经审计的资产负债表 tX'`4!{@+  
auditor 核数师；核数主任；审计师 a1^CpeG~  
auditor's certificate 核数师证明书；审计师证明书 h%4aL38  
auditor's report 核数师报告；审计师报告 zL8Z8eh">  
Aussie bond 澳元债券 "LwLTPC2  
austerity budget 紧缩预算 '6^+|1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 O|Sbe%[*wW  
Australia All Ordinaries Index 澳洲所有普通股票指数 KGM9 b  
Australian Dollar [AUD] 澳元 VT>TmfN(I  
Australian Options Market 澳大利亚期权市场 Q{+*F8%8V<  
Australian Securities Commission 澳洲证券事务监察委员会 rV{:'"=y-  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 l=|>9,La  
Australian Stock Exchange 澳大利亚证券交易所 }%8 :8_Ke  
Austrian Schilling [ATS] 奥地利先令 rcq^mPdQ  
authentication 认证；鉴证 G909R
>  
authority to purchase 委托购买证；委购书 e>F
i  
authorization 认可；核准；授权；授权书 pm2-F]  
authorization by direction 指示授权 QoLp$1O(y  
authorization by instruction 指令授权 *lZ;kW(}p  
authorization by warrant 令状授权 ^pB}eh.@U  
authorization of unit trust 单位信托的认可 fL xGaOT  
authorized agent 指定代理人
$,Eb(
j  
authorized capital 法定资本 e0s*  
authorized clerk 出市员 BE0Ov{'  
authorized dealer 认可交易商 t`M4@1S"'  
authorized financial institution 认可财务机构 mS$9D{  
authorized fund 认可基金 [zC1LTXe  
authorized fund house 获授权的基金公司；认可基金公司 CdEQiu  
authorized institution 认可机构 EF>vu+YK  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ]|JQH  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &7\=Jw7w  
authorized insurer 获授权保险人；获认可承保人 h.Y&_=Gc  
authorized investment 特准投资项目 d
dTsR  
authorized person 获授权人 Q,ezAE  
authorized representative 获授权代表 ^`~s#L7  
authorized share capital 法定股本 $&25hvK,  
automated quotation system 自动报价系统 UWW^g@d4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] uBp,_V?  
自动交易系统〔香港期货交易所有限公司〕 <mrvuWg0  
automatic adjustment mechanism 自动调整机制 LoUHStt  
automatic adjustment system 自动调整系统 \T'.b93~B  
Automatic Clearing House 自动票据交换所 |~K 5]  
automatic exchange rates accumulation system 自动化汇率累集系统 N>TmaUk  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 YYE{zU  
automatic teller machine [ATM] 自动柜员机 o*k.je1  
autopay 自动转帐 jo-2D[Q{  
available assets 可用资产 V),wDyi  
available fiscal reserve 现存财政储备 C9cQ} j:  
available profit 可用利润 LwIX&\Ub  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 L3X[; |v}  
average 平均；平均数；海损 }MV=t7x9+  
average basic salary 平均基本薪金 Y&`nB,'  
average consumer expenditure 平均消费开支；一般消费开支
btU:=6  
average cost 平均成本 @c{b\is2  
average cost of land production 增辟土地平均成本 o*|j}hnbv  
average daily turnover 平均每日成交额 }Gm/9@oKc  
average daily wage rate 平均每日工资率 ,46k8%
WW  
average expenditure pattern 平均开支模式 <o\I C?A  
average growth rate 平均增长率 nK|WzUtp  
average net fixed assets 固定资产平均净值 ZIM 5$JdCv  
average of relatives 相对价格平均数 ?!kPW^gD  
average price 平均价格 eMDraJv@  
average propensity to consume 平均消费倾向；一般消费倾向 vh^,8pPy  
average propensity to save 平均储蓄倾向；一般储蓄倾向 VBI~U?0  
average rate 平均率 b$'
}IWNV  
average revenue 平均收入；平均收益 u:D,\`;)  
average stock 平均库存；平均存货 qQUCK  
average yearly rent 平均年租 'x!
5fAy  
avoidance of double taxation 避免双重课税 421ol  
avoidance of tax 避税

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