一些有用的会计术语(也不知道发的地方对不对)A

A: GD:4"$)[o  
A share Ａ股；甲类股份 /-qxS <?o  
abatement of tax 减税；减扣免税额 jWY$5Vq<H  
ABN AMRO Bank N.V. 荷兰银行 ?APeR,"V  
above-the-line expenditure 线上项目支出；经常预算支出 13+<Q \  
above-the-line receipt 线上项目收入；经常预算收入 `"@g8PWe  
ABSA Asia Limited 南非联合亚洲有限公司 }Y*VAnY6;  
absolute change 绝对数值变更 .%^]9/4  
absolute expenditure 实际开支 4lM8\Lr  
absolute guideline figure 绝对准则数字 2OwV^-OG  
absolute interest 绝对权益 TU GNq  
absolute order of discharge 绝对破产解除令 hBFP1u/E'  
absolute profit margin 绝对利润幅度 <TE%Prd}`  
absolute value 实值；绝对值 9{$<0,?  
absolutely vested interest 绝对既得权益 rS?pWTg"8  
absorbed cost 已吸收成本；已分摊成本 zt<WXw(  
absorption 吸收；分摊；合并 Y= ]dvc  
absorption rate 吸收率；摊配率；分摊率 GHHav12][  
ACB Finance Limited 亚洲商业财务有限公司 bg3"W,bv%  
acceptable form of reciprocity 合理的互惠条件 Ga^Zb^y  
acceptable rate 适当利率；适当汇率 8-lOB  
acceptance agreement 承兑协议 r)1'eP
I"  
acceptance for honour 参加承兑 WJ d%2pO]  
acceptor 承兑人；接受人；受票人 s-RQMK}H  
acceptor for honour 参加承兑人 ~j#]tElb  
accident insurance 意外保险 :T._ba3|  
Accident Insurance Association of Hong Kong 香港意外保险公会 q-rB2  
accident insurance scheme 意外保险计划 %rF?dvb;?  
accident year basis 意外年度基准 {XWZ<OjG  
accommodation 通融；贷款 k~/>b~.c  
accommodation bill 通融票据；空头票据 RiTa \  
accommodation party 汇票代发人 }->.k/vc  
account balance 帐户余额；帐户结余 A)
~X
,  
account book 帐簿 E%'~'[Q
 
account collected in advance 预收款项 qBQ`~4s  
account current book 往来帐簿
XgxX.`H7  
account of after-acquired property 事后取得的财产报告 4_UU<GEp  
account of defaulter 拖欠帐目 `D":Q=:  
account payable 应付帐款 Z{ u a=0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $F/EJ
>
 
account receivable 应收帐款 [tH-D$V  
account receivable report 应收帐款报表 A5+rd{k/  
account statement 结单；帐单；会计财务报表 JGFt0He]  
account title 帐户名称；会计科目 =fYL}m5E  
accountant's report 会计师报告 je6CDFqw  
Accountant's Report Rules 会计师报告规则 p[@5&_u(z  
accounting and auditing procedure 会计与审计程序；会计与核数程序 <n:}kQTT  
Accounting Arrangements 《会计安排》 Zo}y(N1K}  
accounting basis 会计基础 rx5B=M  
accounting by Official Receiver 破产管理署署长呈交的帐目 xy<`#  
Accounting Circular 《会计通告》 90# ;?#  
accounting class 会计类别 I"t(%2*q  
accounting date 记帐日期；会计结算日期 #9
m$ N  
accounting for money 款项核算 3GmeD/6  
Accounting Officer 会计主任 %',F  
accounting period 会计报告期；会计期 qA:#iJ8w  
accounting policy 会计政策；会计方针 `g_"GE  
accounting practice 会计惯例 S8l1"/?aHE  
accounting principle 会计准则 {66fG53x  
accounting record 会计记录 HeK h>  
accounting report 会计报告 6SC,;p=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ZZj~GQL(S  
Accounting Society of China 中国会计学会 cNKUu~C+  
accounting statement 会计报表 Y9=(zOqv  
accounting system 会计制度；会计系统 2qHf'  
accounting transaction 会计事项；帐务交易 o%4G
d~
  
accounting treatment 会计处理 5I,gBT|B  
accounting year 会计年度 jr /lk  
accretion 增值；添加 $v`afd y  
accrual 应计项目；应累算数目 _oB_YL;,*  
accrual basis 应计制；权责发生制 ';G1A  
accrual basis accounting 应计制会计；权责发生制会计 zi'Jr)n  
accrue 应累算；应计 a|BcnYN  
accrued benefit 应累算利益 $x#FgD(iI  
accrued charges 应计费用 ^Q{Bq  
accrued cumulative preference share dividend 应累算的累积优先股股息 H3H_u4_?SE  
accrued expenses 应累算费用 /R LI,.%  
accrued interest payable 应付利息；应计未付利息 +xXH2b$wWC  
accrued interest receivable 应收利息；应计未收利息 e8EfQ1 Ar  
accrued right 累算权益 ai
'4_  
accruing profit 应累算的利润 `$604+G  
accumulated fiscal reserve 累积财政储备 8*SP~q  
accumulated profit 累积利润；滚存溢利 BT_tOEL#  
accumulated reserve 累积储备 : 5U"XY x@  
accumulation of surplus income 累积收益盈余 7Mx
6  
acquired assets 既得资产 +"ueq  
acquisition 收购；购置；取得 ,zQOZ'^  
acquisition cost 购置成本 M('d-Q{B7L  
acquisition expenses 购置费用 y#<MVH  
acquisition of 100% interest 收购全部股权 H2r8,|XL  
acquisition of control 取得控制权 zD)pF1,7:8  
acquisition of fixed assets 购置固定资产 DOQc"+  
acquisition of shell “买壳” ZCVl5R(mZ  
acquisition price 收购价 #u5~0,F  
act of God 天灾 W><dYy=z5
 
acting partner 执事合伙人 +-
a&2J;J'  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ,SScf98,j  
active partner 积极参与的合伙人 QR> Y%4 ;h  
active trading 交投活跃 D%7
kBfCb  
actual circulation 实际流通 7yt=]1  
actual cost 实际成本 m7%C#+67  
actual expenditure 实际开支；实际支出 ` r']^ ,  
actual income 实际入息；实际收入；实际收益 Ao7`G':  
actual market 现货市场 oA tsUF+a  
actual price 现货价；实际价格 b}G24{  
actual profit 实际利润 ir:d'g1k  
actual quotation 实盘；实际价位；实际报价  ?W0(|9  
actual year basis 按实际年度计算 )ZejQ}$  
actuals 实货
sLcFt1  
actuarial investigation 精算调查 R 4wr  
actuarial principle 精算原则 Z?^"\u-  
actuarial report 精算师报告 @ 2_<,;$  
Actuarial Society of Hong Kong 香港精算学会 .9|uQEL  
actuarial valuation 精算师估值 3_`szl-  
actuary 精算师 l12$l<x&M  
ad referendum agreement 暂定协议；有待覆核的协定 (X6sSO  
ad valorem duty 从价税；按值征税 ~JuKV&&}K  
ad valorem duty system 从价税制 .1QgK  
ad valorem fee 从价费 3|rn] yZ  
ad valorem tariff 从价关税 . -"E^f  
additional allowance 额外免税额 (shK  
additional amount for unexpired risk 未过期风险的额外款额 ~"!a9GZ  
additional assessable profit 补加应评税利润 @-#T5?  
additional assessment 补加评税 O4No0xeWo  
additional commitment 额外承担 [B0K  
additional commitment vote 额外承担拨款 BwJuYH7QJ$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 np WEop>  
additional dependent parent allowance 供养父母额外免税额 ]$M<]w,IJ2  
additional provision 额外拨款 ]]cYLaq(  
additional stamp duty 附加印花税 eeUp 1g  
additional tax 补加税罚款；补加税款 S^cH}-+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 }wSy  
adjudged bankrupt 被裁定破产 HhkN^S,  
adjudicated bankrupt 裁定破产人 uu%?K@Qq  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~]8p_;\  
adjudication of bankruptcy 裁定破产；宣告破产 -U>7 H`5  
adjudication of insolvency 裁定无力偿还债务 (tl}q3U  
adjusted actual 经调整的实数；调整后的实数 fw{,bJ(U  
adjusted current assets 经调整的流动资产；调整后的流动资产 .h;Se  
adjusted figure 经调整的数字；调整后的数额 >&H~nGP.  
adjusted liabilities 经调整的负债；调整后的负债 E/za@W  
adjusted loss 经调整的亏损；调整后的亏损 1]\TI7/n  
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 .dI)R40L/\  
adjusted profit 经调整的利润；调整后的利润 (Q-I8Y8l8  
adjusted surplus 经调整的盈余额；调整后的盈余额 qi+&|80T.  
adjusted value 经调整的价值；调整后的价值 mjEs5XCC"  
adjustment 调整；修订；理算〔保险〕 vv 7+>%  
adjustment centre 调剂中心 hteOh#0{   
adjustment lag 调整过程的时间差距；调整时差 2[dIOb4b  
adjustment mechanism 调整机制 g]`bnZ7  
adjustment of loss 亏损调整 $`vkw(;t)1  
adjustment process 调整过程；调整程序 /qxJgoa  
adjustment range 调整幅度 ,.g}W~S)  
administered exchange rate 受管制汇率 o&^NwgRCF  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 gKL1c{BV  
administration expenses 行政费用 [xpQH?  
administration fee 手续费；行政费 M^H90GN)X  
administration in bankruptcy 破产管理 %{STz  
administration order 遗产管理令 C=VIT*=  
administrator 管理人；遗产管理人 00M`%c/  
administrator of the estate 遗产管理人 p\U*;'hv  
admission of debt 债项承认书 Sue 6+p  
admission of proof 接纳债权证明 {TL +7kiX/  
advance 放贷款项；垫付款项；预支款项；预付款项 Z~3u:[x";  
advance account 暂支帐目；预付款帐户 6~Wu
`  
advance compensation 预付补偿金 viuiqs5[Bi  
advance from shareholder 股东垫款 C(]'&~}(  
advance pending reimbursement 预支以待日后付还 ):bu;3E  
advanced economy 先进经济体系 JfTfAq]  
advancement 预付；预付财产 FD6
v/Y  
advances warrant 垫款令 `Lz1{#F2G  
advancing 贷出 lIuXo3  
adverse balance 逆差 "g `nsk  
adverse exchange 逆汇 (G8  
advertisement addressed to shareholders 在报章刊登的致股东通告 '8r8%XI  
advice for collection 托收通知书 3C"_$?y"  
advice of drawing 提款通知书；汇票通知书 vF>gU_gz.  
advice of payment 付款通知 7C5pAb:  
Advisory Committee [Securities and Futures Commission] X&\o{w9%  
谘询委员会〔证券及期货事务监察委员会〕 tF`MT%{Va  
Advisory Committee on Diversification 经济多元化谘询委员会 m.V,I}J.q  
affidavit 誓章；遗产申报誓章 <*YO~S(R  
affidavit of no receipt 述明无收款的誓章 w4{y"A  
affiliate 联号；联营公司；附属公司 k,X74D+  
affiliated company 附属公司；联号；联营公司 !"! ii$@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 /S/aUvN  
affordability 负担能力 "2mFC!  
African Development Bank [AfDB] 非洲开发银行 feCqbWq:  
after-acquired property 事后取得的财产 @\~tHJ?hQd  
after-hours dealing 市后交易 +v[O  
after-tax profit 税后盈利；税后利润；税后溢利 ?`A9(#ySM  
agency agreement 代理协议 n+quSF)  
agency expenses 代理机构的开支 ,#aS/+;[)  
agency fee 代理费 O3ZM
:,.  
Agency Law 《代理法》 Za!w#j%h  
agent 代理人；承销人 1D$::{h  
agent of company 公司代理人 u)7 ]1e{  
agent's fee 代理人费；经纪费 baIbf@t/  
aggregate 总计；总数；总体数字 /p$=Cg[K  
aggregate amount 总款额；总额 a`38db(z  
aggregate assets and liabilities 总体资产与负债 aFG3tuaKrQ  
aggregate at constant price 按固定价格计算的总体数字 $WNG07]tU  
aggregate demand 总需求 m;h<"]<  
aggregate gross position 总持仓量 6{7 3p@  
aggregate limit 总限额 )nnCCRS6  
aggregate of salaries tax 合计薪俸税 L*O>IQh2  
aggregate performance 总体表现；总体业绩 XTj73 MWY  
aggregate supply 总体供应 k6J\Kkk(  
aggregate surplus 总盈余 +=,u jO:  
aggregate total 整体总额 S$K}v,8.sr  
aggregate value 总值；合计价值 .b _?-Fv  
aggregated basis 合计基准 W^(Iw%ek  
aggregated net chargeable income 合计应课税入息实额 o PaZ  
aggregation 合并计算；合计；总和 m %
Y(O  
aggregation of incomes of husband and wife 夫妇入息合并计算 s$3`X(Pn  
aggregation of property 财产的总和 0l1.O2-  
agio 差价；贴水 i>"dBJh]b  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 v?%3~
XoH  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,F}r@  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》  i_y:4  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment sVcdj|j  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 +@>:%yX  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Tc,$TCF  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0h:G4  
agreement for a settlement 授产协议 K6(.KEW  
agreement for assignment 转让协议 qwP$~Bj  
agreement for sale 售卖协议；买卖协议 ;[caiMA-  
agreement for sale and purchase 买卖协议 8{@`kyy|  
agreement for the payment of interest 支付利息协议 /u?9S/  
agreement for the repayment of money 还款协议 _-6e0srZ  
agreement of reinsurance 再保险协议 F(E<,l2[  
Agricultural Bank of China 中国农业银行 *N'hA5.z  
air passenger departure tax 飞机乘客离境税 RnSm]}?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 _iq2([BpL  
airport tax 机场税 JE9>8+  
alcohol duty 酒精税 wlL
8X7+:  
alienation 让与；让渡；转让 x?rbgsB5&  
alimony 生活费；赡养费 &_YtY47  
All Ordinaries Index [AOI] 所有普通股指数 yP%o0n/"x  
all risks 全险；综合险 55,=[  
All Sales Record for Stock Market 《股票市场成交报告》 4$F:NW,v:)  
Allied Capital Resources Limited 新联财务有限公司 +:!ScG*  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~xE=mg4le  
allocation letter 拨款信件 N)P((>S;  
allocation of fund 分配款项；预留款项 e^Aa!  
allocation of profit 利润分配；溢利分配 jPpRsw>  
allocation warrant 拨款令 eB7>t@ED  
allotment 分配；配股 + lP5XY{  
allotment notice 股份配售通知；配股通知 i[8NO$tN1)  
allotment of shares 股份分配 b^%?S8]h  
allowable 可获宽免；免税的 gjQ=8&i  
allowable business loss 可扣除的营业亏损 @?Fx  
allowable expenses 可扣税的支出 ^ePsIl1E  
allowance 免税额；津贴；备抵；准备金 aSTFcz"  
allowance for debts 债项的免税额 m'SmN{(t  
allowance for depreciation by wear and tear 耗损折旧免税额 y3IA '  
allowance for funeral expenses 殡殓费的免税额 *i%.{ YH  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ;n` $+g:>  
allowance for repairs and outgoings 修葺及支出方面的免税额 pY,O_ t$  
allowance to debtor 给债务人的津贴 joY1(Y  
alteration of capital 资本更改 e"PMvQ  
alternate trustee 候补受托人 K
c-Y  
amalgamation 合并 Gxo# !  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2k+=kt  
ambit of charges 征税范围；收费范围 q`cEA<~S  
amended valuation 经修订的估值 .
E#<fz  
American Commodities Exchange 美国商品交易所 PK_Fx';ke^  
American Express Bank Limited 美国运通银行 K`~BL=KI  
American Stock Exchange 美国证券交易所 Vj/fAHR`>'  
amortization 摊销 ckAsGF_B~!  
amount due from banks 存放银行同业的款项 QP+c?ct}hF  
amount due from banks abroad 存放海外银行同业的款项 T6,V  
amount due from holding companies 控股公司欠款 "NJ,0A  
amount due from local banks 存放本港银行同业的款项 y%2%^wF  
amount due to banks 银行同业的存款 =zz+<!!  
amount due to banks abroad 海外银行同业的存款 A"0wvk)UcY  
amount due to holding companies 控股公司存款 (eki X*y  
amount due to local banks 本港银行同业的存款 >H)^6sJ;%b  
amount due to outport banks 外埠银行同业的存款 {zY`h6d  
amount for note issue 发行纸币的款额 @T5YsX]qb7  
amount of bond 担保契据的款额 ^g70AqUc  
amount of consideration 代价款额 8g.AT@ ,Q  
amount of contribution 供款数额 UBL(Nr  
amount of indebtedness 负债款额 IvFR <n  
amount of principal of the loan 贷款本金额 g;(_Y1YQ  
amount of rates chargeable 应征差饷数额 FT<H]Nf  
amount of share capital 股本额 (LRNU)vD7$  
amount of sums assured 承保款额 BSOjyy1f  
amount of variation 变动幅度 fVG$8tB  
amount of vote 拨款数额 y#&$f  
amount payable 应付款额  xQX<w\s  
amount receivable 应收款额 +O
&RBEa[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l_bL,-|E8  
analysis 分析 ]NbX`'  
ancillary risk 附属风险 L7s>su|c(
 
annual account 周年帐目；周年帐目报表；年度决算；年结 r>E\Cco  
annual accounting date 年结日期 hx*HY%\P  
annual allowance 每年免税额；年积金；年度津贴；年津 7[4_+Q:}  
annual balance 年度余额 ^GE^Q\&D&  
annual disposable income 每年可动用收入 =d}gv6v2S  
annual estimates 周年预算 ^WmGo]<B_  
annual fee 年费 \5t`p67Ve_  
annual general meeting 周年大会 ESn6D@"  
annual growth rate 年增率；每年增长率 D&4u63^  
annual long-term supplement 长期个案每年补助金 D~5yj&&T;  
annual pensionable emolument 可供计算退休金的年薪 4[2=L9MIo~  
annual report 年报 ? 7/W>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \C!%IR  
annual return 周年报表；周年申报表；每年报税表格 G(:s-x ig6  
Annual Return Rules 《周年报表规则》 -l\~p4U  
annual review of consumer prices 每年消费物价回顾 txj wZ_p  
annual roll-forward basis 逐年延展方式 o<Xc,mP  
annual salary 年薪 z Z@L4ZT  
annual statement 年度报表；年度决算表 1RCXc>}/  
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  CEbzJ  
annuitant 年金受益人 RP,A!pa@  
annuity 年金 lTxY6vi  
annuity contract 年金合约 @c6"RHG9  
annuity on human life 人寿年金 c"sj)-_  
antecedent debt 先前的债项 P#w}3^  
ante-dated cheque 倒填日期支票 r hiS  
anticipated expenditure 预期开支 @YEw^J~  
anticipated net profit 预期纯利 g&{gD^9)4  
anticipated revenue 预期收入 )?F$-~7  
anti-inflation measure 反通货膨胀措施 NQDLI 1o  
anti-inflationary stance 反通货膨胀立场 BPwI8\V  
apparent deficit 表面赤字 K~`
n}_:  
apparent financial solvency 表面偿债能力 #DQX<:u  
apparent partner 表面合伙人 ?(fQ<i n  
application for personal assessment 个人入息课税申请书 >]:N?[Y_~}  
application of fund 资金应用 \Y51KB\  
application to release as liquidator and to destruct the books of accounts and documents ls[Ls  
申请免除清盘人职务及毁灭帐簿与文件 yB0jL:|a  
appointed actuary 委任精算师 's$A+8;L  
appointed auditor 委任核数师；委任审计师 x1.3W j  
appointed trustee 委任的受托人 hq5NQi` %  
appointer 委任人 '9IP;  
apportioned pro rata 按比例分摊 zY]Bu-S3  
apportionment 分配；分摊 n^* >a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @*CAn(@#N  
apportionment formula 分摊方程式 ;[;)P tFz\  
apportionment of estate duty 遗产税的分摊 xIS\4]F?r  
appraisal 估价；评估 gV<0Hj  
appreciable growth 可观增长 \Pw8wayr%  
appreciable impact 显着影响 "V*kOb&'*Z  
appreciable increase 可观增长 =#OHxM  
appreciation 增值；升值 jz{(q;
 
appreciation against other currencies 相对其他货币升值 M,.b`1-w  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jz|Wj  
appreciation tax 增值税 ybD{4&ZE  
appropriation 拨款；拨用；拨付 l4iuu  
appropriation account 拨款帐目 A6{t%k~F  
Appropriation Bill 拨款法案 Xy[4f=X}z  
appropriation-in-aid system 补助拨款办法 {D;Xa`:O  
approved assets 核准资产 fQ=&@ >e  
approved basket stock 认可一篮子证券 Am>_4  
approved budget 核准预算 s$f+/Hs  
approved charitable donation 认可慈善捐款 >E//pr)_Km  
approved charitable institution 认可慈善机构 cEDDO&u  
approved currency 核准货币；认可货币 P]!LN\[  
approved estimates 核准预算 ~bQFk?ZN+  
approved estimates of expenditure 核准开支预算 j~+[uzW98  
approved overseas insurer 核准海外保险人 ?R|fS*e2EB  
approved overseas trust company 核准海外信托公司 )m|X;eEo  
approved pooled investment fund 核准汇集投资基金 ) 1lJ<g#  
approved provident fund scheme 认可公积金计划 /W"Bf  
approved provision 核准拨款 s5c! ^,L8  
approved redeemable share 核准可赎回股份 (Wm/$P;  
approved regional stock 认可地区性证券 d%}crM-KTL  
approved retirement scheme 认可退休金计划 D}zOuB,S  
approved subordinated loan 核准附属贷款 gGtep*k  
arbitrage 套戥；套汇；套利 YH/S2D  
arbitrageur 套戥者；套汇者 1Pud,!\%q  
arbitrary amount 临时款项 pieU|?fQ  
arrangement 措施；安排；协定 p<Zs*  @  
arrears 欠款 Jo6~r-  
arrears of pay 欠付薪酬 ]I{qp~^#n  
arrears of revenue 逾期未收税款；逾期未收的帐项 n.2E8m/  
articles of association 组织章程；组织细则；组织章程细则 3v9gb,)y\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 uS! 35{.>  
ascertainment of profit 确定利润 1$='`@8I  
"Asia Clear" “亚洲结算系统” t 3(%UB  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 o~i]W.SI(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 8gVxiFjo  
Asian Development Fund [ADF] 亚洲发展基金 5?V?  
Asian dollar bond 亚洲美元债券 lH#@^i|G  
Asian dollar market 亚洲美元市场 5;3c<  
Asian dollar rate 亚洲美元利率 "/4s8.dw+u  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3e!3.$4M  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Nw9-pQ  
asked price 沽盘；喊价；索价；卖方报价 ,omp F$%  
assessable income 应评税入息 AJ;u&&c4C\  
assessable loss 应评税亏损 ka?IX9t\  
assessable profit 应评税利润 8w{#R{w  
assessable value 应评税值 xm%[}Dt]  
assessed profit 估定利润 TEaD-mY3  
assessed value 经评估价值 -4*'WzWr  
assessment 评税；评定；估价；评税单 s=^r/Sz902  
assessment number 评税编号；估价编号 u^#4G7<  
assessment of additional tax 补加税评税 33#7U+~]@  
assessment of performance 业绩评估；实绩评价 %\(y8QV  
Assessor 评税主任 `nd#< w>  
asset price bubbles 资产价格泡沫 4b3F9  
asset-backed securities 具资产保证的证券 l5\B2 +}7  
assets accretion 资产增值 < "L){$  
assets and liabilities 资产与负债 YLA557~  
assets betterment statement 资产递增表；资产改进表 IyG=
7  
assets lending 实物放款；有抵押贷款 yNhscAMNn  
assets of the company passing on the death 死者去世时转移的公司资产 2fj0 I  
assets pledged as security for liabilities 用作负债抵押的资产 +E q~X=x  
assets portfolio 资产投资组合 / K_e;(Y_  
assets price 资产价格 lRF_ k  
assets quality 资产质素 48 c D3w  
assets realization 资产变现 H y.3ccZ0  
assets refinancing arrangement 资产再集资安排 y(c|5CQ  
assets securitization 资产证券化 5UrXVdP  
assets situated outside Hong Kong 在香港以外地方的资产 5`{|[J_[  
assets stripping 削减资产；拆卖资产 an$]IN  
assets value 资产值 %#Wg^l '  
assignee 承让人 5CY@R  
assignment 转让；转让书；转让契 YA^wUx  
assignment of interest 权益转让 <FcP
xZ  
assignment of letters patent and trade mark 专利证书及商标转让 *f0.=?  
assignment of property 物业转让；物业转让书 )AnlFO+V  
assignment right 转让权
zbIwH6  
assignor 转让人 zJG x5JC  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 .WL\:{G8;  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 dbMu6Bm\G  
associate member 附属会员 BDRYip[Sa  
associated body corporate 相联法人团体 }Ke}rM<  
associated company 相联公司；联属公司 S1H47<)UF  
associated corporation 相联法团 zulf%aaL  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] a O"nD_7  
公认会计师公会〔英国〕 h0QYoDvbC  
Association of Futures Exchange Brokers 香港期货经纪协会 ctc`^#q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Z!*8JaMT  
association of underwriters 承保人组织 JGSk4  
assumption of control 接管 }l]3m=)  
assurance 担保；保险；转易；转易书 pU:C=hq4  
assurance of interest 权益的转易 x;ICV%g/  
at 19XX price 按一九ＸＸ年价格计算 K+h9bI/Sf  
at a discount 按赔价计算；按贴水价格计算；打折扣 (2O} B.6  
at a premium 按溢价计算；按升水价格计算 [/+dHW|  
at call 通知付款；按通知 #U!(I#^3  
at constant market price 按固定市价计算 Kbz7  
at constant price 按固定价格计算 8CnI%_Su  
at cost 按成本计算 -KIVnV=&m  
at current market price 按当时市价计算；按现时市价计算 Mk'n~.mb  
at current price 按当时价格计算；按现时价格计算 \c9t]py<.h  
at factor cost 按要素成本计算；按生产要素成本计算 48~m=mI  
at money-of-the-day price 按付款当日价格计算 l# !@{ <  
at or better 按指定或较佳价位〔买卖指令〕 ld!6|~0U  
at par 按面值计算；平价 O)U$Ef  
at sight 见票即付 ~7ATt8T  
at the close 按收市盘 VHgF#6'  
at the opening 按开市盘 K)h"G#NZM  
attestation 见证；见证条款 I7
G\X#,iz  
at-the-money option 平价期权 j;AzkReb  
attorney 受权人；受托代表人 <D;H}ef  
attornment 新拥有人承认书 _A)_K;cz  
attributable profit 可归属利润 TN |{
P  
attributable share value 可归属股份价值 l|ZzG4
]+l  
Auckland Stock Exchange 奥克兰证券交易所 9?}rpA`P  
auction 拍卖 0>~6Z  
auctioneer 拍卖商 _V7^sk!  
audit 审计；核数 PFDWC3<  
Audit Commission 审计署 t5X^(@q4N  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] CJ}@R.
Zy  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 /4"S}P>f  
audit review 帐目审查 xPfnyAo?%z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 O&?CoA?  
audited account 审计帐目；经审计的帐目 d,oOn.n&  
audited annual account 经审计的周年帐目 +4:+qGAJ{  
audited balance sheet 经审计的资产负债表 *(\;}JF-  
auditor 核数师；核数主任；审计师 y1\^v_.^  
auditor's certificate 核数师证明书；审计师证明书 hBfzU\*0H  
auditor's report 核数师报告；审计师报告 B GEJiLH  
Aussie bond 澳元债券 c>U{,z  
austerity budget 紧缩预算 OuBMVn  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 eX l%Qs#Y  
Australia All Ordinaries Index 澳洲所有普通股票指数 zW"3K  
Australian Dollar [AUD] 澳元 LG&Q>pt.  
Australian Options Market 澳大利亚期权市场 '#4mDz~  
Australian Securities Commission 澳洲证券事务监察委员会 QzFv;  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 &Xl_sDvt  
Australian Stock Exchange 澳大利亚证券交易所 qh(-shZ4Du  
Austrian Schilling [ATS] 奥地利先令 kXZV%mnT7  
authentication 认证；鉴证 T24#gF~  
authority to purchase 委托购买证；委购书 E?m#S  
authorization 认可；核准；授权；授权书 ^zWO[$n}tP  
authorization by direction 指示授权 Z'EO  
authorization by instruction 指令授权 /qkIoF2  
authorization by warrant 令状授权 X,!OWz:[  
authorization of unit trust 单位信托的认可 sen{f^U  
authorized agent 指定代理人 ~gi( 1<#  
authorized capital 法定资本 L$TKO,T  
authorized clerk 出市员 h4B#T'b  
authorized dealer 认可交易商 Ji}IV  
authorized financial institution 认可财务机构 (y+5d00  
authorized fund 认可基金 rCSG@D.  
authorized fund house 获授权的基金公司；认可基金公司 [-Dgo1}Qr  
authorized institution 认可机构 eVCkPv*  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 0p>:rU~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6B;_uIq5  
authorized insurer 获授权保险人；获认可承保人 P=sK+}5`q  
authorized investment 特准投资项目 PM@s}(  
authorized person 获授权人 VrGb;L'[  
authorized representative 获授权代表 E-U;8cOMv  
authorized share capital 法定股本 dW^_tzfF7  
automated quotation system 自动报价系统 oIL+@}u7  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] qiKtR  
自动交易系统〔香港期货交易所有限公司〕 5.K$ X$+7}  
automatic adjustment mechanism 自动调整机制 ETWmeMN  
automatic adjustment system 自动调整系统 zWmo OnK  
Automatic Clearing House 自动票据交换所 w`#0 Y9O  
automatic exchange rates accumulation system 自动化汇率累集系统 m/F(h-?  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Zz)oMw  
automatic teller machine [ATM] 自动柜员机 \I,Dje/:w  
autopay 自动转帐 g2 {?EP  
available assets 可用资产 }Mb'tGW  
available fiscal reserve 现存财政储备 _F|_C5A  
available profit 可用利润 p4t!T=o/  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ^a#&wW  
average 平均；平均数；海损 KlqJEtO_  
average basic salary 平均基本薪金 @8M2'R\  
average consumer expenditure 平均消费开支；一般消费开支 V
F!kr1n!  
average cost 平均成本 ^1Zq0  
average cost of land production 增辟土地平均成本 p|9ECdU>;  
average daily turnover 平均每日成交额 dG~B3xg;5i  
average daily wage rate 平均每日工资率 vkd<l&zD  
average expenditure pattern 平均开支模式 RAuAIiQ  
average growth rate 平均增长率 d7K17KiC  
average net fixed assets 固定资产平均净值 !q6V@&  
average of relatives 相对价格平均数 ;
pNbKf:  
average price 平均价格 *
sIG&  
average propensity to consume 平均消费倾向；一般消费倾向 l[\,*
C  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ?nGf Wx^  
average rate 平均率 %:;[M|.  
average revenue 平均收入；平均收益 v^18o$=K",  
average stock 平均库存；平均存货 I'%H:53^0  
average yearly rent 平均年租 rPGE-d3  
avoidance of double taxation 避免双重课税 <:;:*s3]  
avoidance of tax 避税

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