一些有用的会计术语(也不知道发的地方对不对)A

A: *y>|  
A share Ａ股；甲类股份 f9n4/(Cy  
abatement of tax 减税；减扣免税额 )
oS~ish  
ABN AMRO Bank N.V. 荷兰银行 u9+)jN<Yh  
above-the-line expenditure 线上项目支出；经常预算支出 jar?"o  
above-the-line receipt 线上项目收入；经常预算收入 p4b6TI9;  
ABSA Asia Limited 南非联合亚洲有限公司 :4COPUBpPV  
absolute change 绝对数值变更 3|Ar~_]  
absolute expenditure 实际开支 I&x69  
absolute guideline figure 绝对准则数字 91#n Aj%  
absolute interest 绝对权益 #e9XU:9@g  
absolute order of discharge 绝对破产解除令 T(~^X
-k  
absolute profit margin 绝对利润幅度 FOcDBCrOe  
absolute value 实值；绝对值 ;:
Kc{B.s  
absolutely vested interest 绝对既得权益 q93V'[)F  
absorbed cost 已吸收成本；已分摊成本 EkN>5).  
absorption 吸收；分摊；合并 i\MW'b  
absorption rate 吸收率；摊配率；分摊率 qEjsAL  
ACB Finance Limited 亚洲商业财务有限公司 CR|>?9V  
acceptable form of reciprocity 合理的互惠条件 Ax!fvcsN  
acceptable rate 适当利率；适当汇率 O}7aX '  
acceptance agreement 承兑协议 \l 3M\$oS>  
acceptance for honour 参加承兑 |e3YTLsI  
acceptor 承兑人；接受人；受票人 RWn#"~  
acceptor for honour 参加承兑人 "xD5>(|^+Q  
accident insurance 意外保险 r1$x}I#Zv  
Accident Insurance Association of Hong Kong 香港意外保险公会 B_.>Q8t
K;  
accident insurance scheme 意外保险计划 "n<u(m8E  
accident year basis 意外年度基准 +,9Mufh  
accommodation 通融；贷款 +OUM 4y  
accommodation bill 通融票据；空头票据 ZJ_P=  
accommodation party 汇票代发人 b55G1w  
account balance 帐户余额；帐户结余 HL!"U(_  
account book 帐簿 D/WzYc2h]  
account collected in advance 预收款项 GuJIN"P]  
account current book 往来帐簿 .q$/#hN:e  
account of after-acquired property 事后取得的财产报告 ]6HnK%  
account of defaulter 拖欠帐目 + V-&?E(  
account payable 应付帐款 HYg7B  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 6K9-n
}z  
account receivable 应收帐款 Y[fbmn^  
account receivable report 应收帐款报表 Lismo#  
account statement 结单；帐单；会计财务报表 0j{K
Z
y  
account title 帐户名称；会计科目 a3(f\MMxE  
accountant's report 会计师报告 j;*= ^s  
Accountant's Report Rules 会计师报告规则 aK9zw  
accounting and auditing procedure 会计与审计程序；会计与核数程序 sY'd
N_F  
Accounting Arrangements 《会计安排》 ;WL0  
accounting basis 会计基础 5d82Ms  
accounting by Official Receiver 破产管理署署长呈交的帐目 P99s  
Accounting Circular 《会计通告》 m3_)UIJZ  
accounting class 会计类别 ^EKf_w-v  
accounting date 记帐日期；会计结算日期 
N/AP8  
accounting for money 款项核算 R~BW=Dz,e  
Accounting Officer 会计主任 W{;LI WsZ  
accounting period 会计报告期；会计期 !E\J`K0_e  
accounting policy 会计政策；会计方针 SCMZ-^b  
accounting practice 会计惯例 `3F/7$q_  
accounting principle 会计准则 9M-/{D^+<  
accounting record 会计记录 %!)Dk<  
accounting report 会计报告 ,u>K##X\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -QP1Se*#  
Accounting Society of China 中国会计学会 gH/k}M7tA#  
accounting statement 会计报表 )$I"LyK)  
accounting system 会计制度；会计系统 (%;D& ~%o  
accounting transaction 会计事项；帐务交易 ]5J*UZ}  
accounting treatment 会计处理 R )e^H  
accounting year 会计年度 cK+)MFOu+  
accretion 增值；添加 CB?H`R pC.  
accrual 应计项目；应累算数目 (fWQ?6[  
accrual basis 应计制；权责发生制 g/soop\:  
accrual basis accounting 应计制会计；权责发生制会计 px_%5^zRQ  
accrue 应累算；应计 2c<phmiK  
accrued benefit 应累算利益 *r]#jY4qx  
accrued charges 应计费用 ~wRozV  
accrued cumulative preference share dividend 应累算的累积优先股股息 [x|{VJ(h  
accrued expenses 应累算费用 &,`P%a
&k  
accrued interest payable 应付利息；应计未付利息 Aaix? |XN  
accrued interest receivable 应收利息；应计未收利息 OAz-w  
accrued right 累算权益 h%@#jvh?4  
accruing profit 应累算的利润 vweD{\b  
accumulated fiscal reserve 累积财政储备 n?A;'\cK  
accumulated profit 累积利润；滚存溢利  6@ )bZ|  
accumulated reserve 累积储备 ,cFp5tV$  
accumulation of surplus income 累积收益盈余 (tP^F)}e5  
acquired assets 既得资产 o>Z+=&BZ@a  
acquisition 收购；购置；取得 $(%t^8{a~G  
acquisition cost 购置成本 yh Ymbu  
acquisition expenses 购置费用 gG=E2+=uy  
acquisition of 100% interest 收购全部股权 `{I-E5x  
acquisition of control 取得控制权 .c.#V:XZ#U  
acquisition of fixed assets 购置固定资产 v|mZcAz  
acquisition of shell “买壳” c}FZb$q#  
acquisition price 收购价 \<A@Nf"  
act of God 天灾 |4a#O8d  
acting partner 执事合伙人 zHCz[jlrMq  
active market 买卖活跃的市场；交投畅旺的市场；旺市 U=bZy,FT$  
active partner 积极参与的合伙人 7e&%R4{b  
active trading 交投活跃 Q}jl1dIq  
actual circulation 实际流通 ?2b9N~  
actual cost 实际成本 \6${Na'\  
actual expenditure 实际开支；实际支出 !xK`:[B  
actual income 实际入息；实际收入；实际收益 Nm=W?i  
actual market 现货市场 Gwkp(
9d  
actual price 现货价；实际价格 4%k_c79>  
actual profit 实际利润 SLc'1{  
actual quotation 实盘；实际价位；实际报价 07+Qai-]  
actual year basis 按实际年度计算 D*j\g
I  
actuals 实货 QRv2%^L  
actuarial investigation 精算调查 r yO\$m  
actuarial principle 精算原则 4m6E~_:F  
actuarial report 精算师报告 F 'U Gp  
Actuarial Society of Hong Kong 香港精算学会 @YTZnGG*  
actuarial valuation 精算师估值 bXiT}5mJU  
actuary 精算师 j7 D\O  
ad referendum agreement 暂定协议；有待覆核的协定 zW^@\kB0D  
ad valorem duty 从价税；按值征税 NUH#  
ad valorem duty system 从价税制 9_GR\\  
ad valorem fee 从价费 cv["Ps#;`W  
ad valorem tariff 从价关税 aNCIh@m~  
additional allowance 额外免税额 Ol24A^  
additional amount for unexpired risk 未过期风险的额外款额 ,#r>#fi0  
additional assessable profit 补加应评税利润 R@r"a&{/  
additional assessment 补加评税 r#pC0Yj!3  
additional commitment 额外承担 8+1tys  
additional commitment vote 额外承担拨款 7>J8\=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;[@< ,  
additional dependent parent allowance 供养父母额外免税额 Ui7S8c#tH  
additional provision 额外拨款 j>Htaa  
additional stamp duty 附加印花税 ^1S(6'a#  
additional tax 补加税罚款；补加税款 P-QZ=dm  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Vj"B#  
adjudged bankrupt 被裁定破产 v}ZQC8wL  
adjudicated bankrupt 裁定破产人 `:A`%Fg8<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 eJ#q! <  
adjudication of bankruptcy 裁定破产；宣告破产 ``}EbOMG  
adjudication of insolvency 裁定无力偿还债务 8:,l+[\  
adjusted actual 经调整的实数；调整后的实数 X] &Q^  
adjusted current assets 经调整的流动资产；调整后的流动资产 m>'sM1s  
adjusted figure 经调整的数字；调整后的数额 (;'?56  
adjusted liabilities 经调整的负债；调整后的负债 <gKT7ONtg  
adjusted loss 经调整的亏损；调整后的亏损 1G+42>?<1  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Ed)t87E  
adjusted profit 经调整的利润；调整后的利润 |,Y(YSg.  
adjusted surplus 经调整的盈余额；调整后的盈余额 A@EeX4N  
adjusted value 经调整的价值；调整后的价值 a<M<) {$u  
adjustment 调整；修订；理算〔保险〕 ^60BQ{ne  
adjustment centre 调剂中心 kfBVF%90  
adjustment lag 调整过程的时间差距；调整时差 VZ;ASA?;  
adjustment mechanism 调整机制 oToUpkAI  
adjustment of loss 亏损调整 @%K@oDL  
adjustment process 调整过程；调整程序  `'5(4j  
adjustment range 调整幅度 (AdQ6eGMb  
administered exchange rate 受管制汇率 Q%(LMq4UG  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 cSBYC_LU  
administration expenses 行政费用 n8[ sl]L  
administration fee 手续费；行政费 +I7n6s\  
administration in bankruptcy 破产管理 Y`3>i,S6\  
administration order 遗产管理令 wbzAX  
administrator 管理人；遗产管理人 <ok/2v
 
administrator of the estate 遗产管理人 ,&!Txyye  
admission of debt 债项承认书 n9Z|69W6>  
admission of proof 接纳债权证明 A5zT^!`
[  
advance 放贷款项；垫付款项；预支款项；预付款项 'tp1|n/1  
advance account 暂支帐目；预付款帐户 fNc3&=]]  
advance compensation 预付补偿金 LzS@@']  
advance from shareholder 股东垫款 |jniI(  
advance pending reimbursement 预支以待日后付还 Uax- z  
advanced economy 先进经济体系 }Z-]m  
advancement 预付；预付财产 qd
e.;Yv9  
advances warrant 垫款令 ]z,W1Zs?  
advancing 贷出 iU\WV  
adverse balance 逆差 %J?;@ G)r  
adverse exchange 逆汇 1_!*R]aq  
advertisement addressed to shareholders 在报章刊登的致股东通告 :~pPB#)nk  
advice for collection 托收通知书 pUWj,&t  
advice of drawing 提款通知书；汇票通知书 Zycu3%JI  
advice of payment 付款通知 SqTO~zGC  
Advisory Committee [Securities and Futures Commission] bH&Cbme90-  
谘询委员会〔证券及期货事务监察委员会〕 w3c[t~R8  
Advisory Committee on Diversification 经济多元化谘询委员会 _U)DL=a'  
affidavit 誓章；遗产申报誓章 INsc!xOQ  
affidavit of no receipt 述明无收款的誓章 X6/k `J  
affiliate 联号；联营公司；附属公司 E/9 U
0  
affiliated company 附属公司；联号；联营公司 iNgHx[*?  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 XS]=sfN  
affordability 负担能力 M& GA:`  
African Development Bank [AfDB] 非洲开发银行 =usx' #rb  
after-acquired property 事后取得的财产 r"SuE:
D  
after-hours dealing 市后交易 AW4N#gt8',  
after-tax profit 税后盈利；税后利润；税后溢利 'c\zWmAZ  
agency agreement 代理协议 wGE:U`
 
agency expenses 代理机构的开支 C XZm/^  
agency fee 代理费 s2Ivd*=mT  
Agency Law 《代理法》 0}k[s+^  
agent 代理人；承销人 c-!rJHL`  
agent of company 公司代理人 0x'>}5`5  
agent's fee 代理人费；经纪费 V4}9f5FR  
aggregate 总计；总数；总体数字 Funep[rA  
aggregate amount 总款额；总额 K>9]I97g'  
aggregate assets and liabilities 总体资产与负债 k
`6T% [D]  
aggregate at constant price 按固定价格计算的总体数字 DF/p{s1Y3  
aggregate demand 总需求 hVI $r  
aggregate gross position 总持仓量 eP$0TDZ  
aggregate limit 总限额 R 28v5  
aggregate of salaries tax 合计薪俸税 Zi[@xG8dm  
aggregate performance 总体表现；总体业绩 #[C|%uq  
aggregate supply 总体供应 aHe/MucK  
aggregate surplus 总盈余 iV[g.sP-  
aggregate total 整体总额 y iE[^2Pv  
aggregate value 总值；合计价值 4r`u@  
aggregated basis 合计基准 CeoK@y=o  
aggregated net chargeable income 合计应课税入息实额 /i$E|[  
aggregation 合并计算；合计；总和 `UL#g![J  
aggregation of incomes of husband and wife 夫妇入息合并计算 gX5I`mm  
aggregation of property 财产的总和 a;D{P`%n  
agio 差价；贴水 c%
r?tKG6  
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》 (X@JlAfB  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Id(o6j^J_  
《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》 ~xpU<Pd*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment {3]g3mj  
《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》 ngj=w;7~+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment *<#jr  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 &/}]9 #  
agreement for a settlement 授产协议 Pfu2=2Ra  
agreement for assignment 转让协议 }x`W+r  
agreement for sale 售卖协议；买卖协议 K?,eIZ{.S  
agreement for sale and purchase 买卖协议 \@vR*E  
agreement for the payment of interest 支付利息协议 ")"VQ|$y  
agreement for the repayment of money 还款协议 2@@OjeANsX  
agreement of reinsurance 再保险协议 LX'.up11X5  
Agricultural Bank of China 中国农业银行 \B8tGog  
air passenger departure tax 飞机乘客离境税 nVko]y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 KlDW'R$  
airport tax 机场税 r4k=i
4  
alcohol duty 酒精税 uOc:^  
alienation 让与；让渡；转让 `Lb^!6`)  
alimony 生活费；赡养费 DcE)6z#  
All Ordinaries Index [AOI] 所有普通股指数 e)LRD&Q  
all risks 全险；综合险 uA7~`78  
All Sales Record for Stock Market 《股票市场成交报告》 %+YLe-\?  
Allied Capital Resources Limited 新联财务有限公司 \RyOexNZ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 FA<|V!a  
allocation letter 拨款信件 R<@s]xX_  
allocation of fund 分配款项；预留款项 M5s>;q)  
allocation of profit 利润分配；溢利分配 j|TcmZGO  
allocation warrant 拨款令 N}b/;Y  
allotment 分配；配股 kB{  
allotment notice 股份配售通知；配股通知 o8.KakrPP  
allotment of shares 股份分配 0m$f9b|Q?  
allowable 可获宽免；免税的 ^AdHP!I  
allowable business loss 可扣除的营业亏损 O%;H#3kn&s  
allowable expenses 可扣税的支出 %eB0)'  
allowance 免税额；津贴；备抵；准备金
F0W4B  
allowance for debts 债项的免税额 :2iNw>z1  
allowance for depreciation by wear and tear 耗损折旧免税额 ,3&XV%1  
allowance for funeral expenses 殡殓费的免税额 X@|'#%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 2%i_SX[  
allowance for repairs and outgoings 修葺及支出方面的免税额 G=/a>{  
allowance to debtor 给债务人的津贴 a7s
+l=  
alteration of capital 资本更改 l5QH8eNwME  
alternate trustee 候补受托人 x7)j?2  
amalgamation 合并 <|[G=GA\S!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 losm<  
ambit of charges 征税范围；收费范围 5A oKlJrY  
amended valuation 经修订的估值 [74HUw>  
American Commodities Exchange 美国商品交易所 L|.q19b*  
American Express Bank Limited 美国运通银行 5wYYYo=  
American Stock Exchange 美国证券交易所 "{1`~pDj?  
amortization 摊销 8TGO6oY+=  
amount due from banks 存放银行同业的款项 UjxEbk5>^  
amount due from banks abroad 存放海外银行同业的款项 .
 >[d:0  
amount due from holding companies 控股公司欠款 8+K=3=05#U  
amount due from local banks 存放本港银行同业的款项 v7&oHOk!  
amount due to banks 银行同业的存款 ["Mq  
amount due to banks abroad 海外银行同业的存款 xDU>y  
amount due to holding companies 控股公司存款 lx$]f)%~  
amount due to local banks 本港银行同业的存款 ivDmPHj{  
amount due to outport banks 外埠银行同业的存款 8+Sa$R  
amount for note issue 发行纸币的款额 'RK.w^  
amount of bond 担保契据的款额 ~sj'GEhEg  
amount of consideration 代价款额 `!WtKqr%B  
amount of contribution 供款数额 JoeU J3N  
amount of indebtedness 负债款额 _
L 5<  
amount of principal of the loan 贷款本金额 yW5/Y02  
amount of rates chargeable 应征差饷数额 f.8Jp<S2K  
amount of share capital 股本额 |&OW_*l  
amount of sums assured 承保款额 |^9+c2  
amount of variation 变动幅度 5Z"IM8
?  
amount of vote 拨款数额 uvR9BL2=  
amount payable 应付款额 JLo'=(  
amount receivable 应收款额 ,PC'xrEo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 XCr\Y`,Z@  
analysis 分析 gv)F`uRWA  
ancillary risk 附属风险 mO
gsO  
annual account 周年帐目；周年帐目报表；年度决算；年结 &AM<H}>  
annual accounting date 年结日期 7R9.g6j  
annual allowance 每年免税额；年积金；年度津贴；年津 vU,AOK[l{  
annual balance 年度余额 kHLpa/A  
annual disposable income 每年可动用收入 zj:= 9$  
annual estimates 周年预算 p|fSPSz  
annual fee 年费 X,-QxV=lc)  
annual general meeting 周年大会 ev~/Hf  
annual growth rate 年增率；每年增长率 -}avH  
annual long-term supplement 长期个案每年补助金  .>?h  
annual pensionable emolument 可供计算退休金的年薪 k |}&  
annual report 年报 >SRUC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Tk~RT<\Ab+  
annual return 周年报表；周年申报表；每年报税表格 >Y,
3EI\  
Annual Return Rules 《周年报表规则》 JHQc)@E}  
annual review of consumer prices 每年消费物价回顾 =P'33) \ )  
annual roll-forward basis 逐年延展方式 Sc!]M 5  
annual salary 年薪 !Rp  
annual statement 年度报表；年度决算表 W=b<"z]RE  
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 %B9iby8)1  
annuitant 年金受益人 \i1>/`F  
annuity 年金 lS1-e0,h1  
annuity contract 年金合约 $7M/rF;N5X  
annuity on human life 人寿年金 L(Ww6
oj  
antecedent debt 先前的债项 O`Ht|@[6  
ante-dated cheque 倒填日期支票 CUJP"u>8M  
anticipated expenditure 预期开支 eyq\a'tyB  
anticipated net profit 预期纯利 YbCqZqk  
anticipated revenue 预期收入 >!
u@>  
anti-inflation measure 反通货膨胀措施 BCnf'0q  
anti-inflationary stance 反通货膨胀立场 F>N3GPRl  
apparent deficit 表面赤字 kg@D?VqJP  
apparent financial solvency 表面偿债能力 x1H?e8  
apparent partner 表面合伙人 MtE18m"z  
application for personal assessment 个人入息课税申请书 :(IPrQ  
application of fund 资金应用 BC!n;IAe  
application to release as liquidator and to destruct the books of accounts and documents MV8Lk/zd?A  
申请免除清盘人职务及毁灭帐簿与文件 ifA=qn0=}  
appointed actuary 委任精算师 cfZG3"  
appointed auditor 委任核数师；委任审计师 KKMzhvf]#  
appointed trustee 委任的受托人 b-Fv vA  
appointer 委任人 tF:'Y ~3 p  
apportioned pro rata 按比例分摊 J6m`XC  
apportionment 分配；分摊 p1}Y|m!  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 'p0|wM_  
apportionment formula 分摊方程式 3Ee8_(E\  
apportionment of estate duty 遗产税的分摊 6AS'MD%&  
appraisal 估价；评估 ?l\1n,!:8  
appreciable growth 可观增长 $E=t6WvA  
appreciable impact 显着影响 P "S=RX#+  
appreciable increase 可观增长 x0t&hY>P!  
appreciation 增值；升值 [s1Hd~$  
appreciation against other currencies 相对其他货币升值 >| d^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 VyRU_<xP  
appreciation tax 增值税 ZHPsGHA  
appropriation 拨款；拨用；拨付 TTNgnP  
appropriation account 拨款帐目 a2:Tu  
Appropriation Bill 拨款法案 RX]x3-  
appropriation-in-aid system 补助拨款办法 G`!ff  
approved assets 核准资产 !: e0cV  
approved basket stock 认可一篮子证券 dU!`aPL?  
approved budget 核准预算 3,`.$   
approved charitable donation 认可慈善捐款 NF?FEUoxz  
approved charitable institution 认可慈善机构 iQ[0d.(A  
approved currency 核准货币；认可货币 sU7>q}!  
approved estimates 核准预算 F[aow$",+}  
approved estimates of expenditure 核准开支预算
i&cH  
approved overseas insurer 核准海外保险人 @(:ah  
approved overseas trust company 核准海外信托公司 _ F0qqj  
approved pooled investment fund 核准汇集投资基金 Dq T)%a  
approved provident fund scheme 认可公积金计划 WZ.d"EE"  
approved provision 核准拨款 3F%Qq7v  
approved redeemable share 核准可赎回股份 GPqF>  
approved regional stock 认可地区性证券 V<} ^n  
approved retirement scheme 认可退休金计划 9&'I?D&8  
approved subordinated loan 核准附属贷款 , N:'Z  
arbitrage 套戥；套汇；套利 apW0(&\  
arbitrageur 套戥者；套汇者 [V#"7O vl  
arbitrary amount 临时款项 Q:iW k6  
arrangement 措施；安排；协定 3YY<2<
  
arrears 欠款 C:tA|<b|  
arrears of pay 欠付薪酬 P\ yt!S2  
arrears of revenue 逾期未收税款；逾期未收的帐项 E)(`Z0  
articles of association 组织章程；组织细则；组织章程细则 ] o!#]]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 j/zD`ydj  
ascertainment of profit 确定利润 `_2#t1`u  
"Asia Clear" “亚洲结算系统” +MQvq\%tG  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 7f4R5
c  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 S}"?#=Q.%O  
Asian Development Fund [ADF] 亚洲发展基金 niO
(>  
Asian dollar bond 亚洲美元债券 T;-Zl[H  
Asian dollar market 亚洲美元市场 ~"l a2  
Asian dollar rate 亚洲美元利率 vPG!S{4  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 b0a'Y"oef4  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 >K`.!!av,Y  
asked price 沽盘；喊价；索价；卖方报价 M mg#Vy~  
assessable income 应评税入息 oz}p]l7  
assessable loss 应评税亏损 uo1G   
assessable profit 应评税利润 Z2chv,SqCJ  
assessable value 应评税值 uCK!lq-  
assessed profit 估定利润 =goZI67  
assessed value 经评估价值 2|k*rv}l  
assessment 评税；评定；估价；评税单 
h.)2,  
assessment number 评税编号；估价编号 :oB4\/(G#  
assessment of additional tax 补加税评税 V07x+ovq  
assessment of performance 业绩评估；实绩评价 <_*8a(j3  
Assessor 评税主任 ;WIL?[;w  
asset price bubbles 资产价格泡沫 0w >DU^+  
asset-backed securities 具资产保证的证券 $,k SR}  
assets accretion 资产增值 O$ i6r]j_  
assets and liabilities 资产与负债 ?`F")y  
assets betterment statement 资产递增表；资产改进表 6'C!Au  
assets lending 实物放款；有抵押贷款 ";~}"Yz?[  
assets of the company passing on the death 死者去世时转移的公司资产 ]\nG1+ta  
assets pledged as security for liabilities 用作负债抵押的资产 K{VF_S:  
assets portfolio 资产投资组合 BfOG e!Si  
assets price 资产价格  =erA.u  
assets quality 资产质素 Vvx(7p-GQ  
assets realization 资产变现 $"{V],:T |  
assets refinancing arrangement 资产再集资安排 ADX}  
assets securitization 资产证券化 |Sg *j-.  
assets situated outside Hong Kong 在香港以外地方的资产 TGLkwXOkT  
assets stripping 削减资产；拆卖资产 oWyg/{M  
assets value 资产值 [BhpfZNKRA  
assignee 承让人 S&-sl
  
assignment 转让；转让书；转让契 sF;1)7]Pq  
assignment of interest 权益转让 +N[dYm  
assignment of letters patent and trade mark 专利证书及商标转让 bcpH|}[F)  
assignment of property 物业转让；物业转让书 ?xf59mY7  
assignment right 转让权 yZ&By?.0  
assignor 转让人 yZ:|wxVY  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 cFLu+4.jsG  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Cu({%Gy+  
associate member 附属会员 ^JtGT  
associated body corporate 相联法人团体 >Z^7=5
K"O  
associated company 相联公司；联属公司 c: *wev  
associated corporation 相联法团 >ge-yK 1  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 7>{edNy!,  
公认会计师公会〔英国〕 #},]`"n\  
Association of Futures Exchange Brokers 香港期货经纪协会
M O5fu!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 K! /E0G&  
association of underwriters 承保人组织 ./<3jf :  
assumption of control 接管 F dv&kK!  
assurance 担保；保险；转易；转易书 whKr3)  
assurance of interest 权益的转易 P7\(D`  
at 19XX price 按一九ＸＸ年价格计算 kSNVI-Wzu  
at a discount 按赔价计算；按贴水价格计算；打折扣 se_zCS4Y  
at a premium 按溢价计算；按升水价格计算 {(wV>Oc>Jw  
at call 通知付款；按通知 $!I$*R&  
at constant market price 按固定市价计算 iy tSC  
at constant price 按固定价格计算 MbnV5b:X  
at cost 按成本计算 zi>f436-  
at current market price 按当时市价计算；按现时市价计算 ~s^&*KaA  
at current price 按当时价格计算；按现时价格计算  1,PFz  
at factor cost 按要素成本计算；按生产要素成本计算 +:&(Ag  
at money-of-the-day price 按付款当日价格计算 Cu;X{F'H  
at or better 按指定或较佳价位〔买卖指令〕 w]yLdfi!  
at par 按面值计算；平价 l%Sz6  
at sight 见票即付 tzpGKhrk6  
at the close 按收市盘 jo<sN  
at the opening 按开市盘 N5/TV%u  
attestation 见证；见证条款 0'97af  
at-the-money option 平价期权 =< CH(4!  
attorney 受权人；受托代表人 d;#9xD'  
attornment 新拥有人承认书 .M>u:,v  
attributable profit 可归属利润 RAE|eTnna  
attributable share value 可归属股份价值 Q X@&~
 
Auckland Stock Exchange 奥克兰证券交易所 j{_MDE7N  
auction 拍卖 M/V >25`  
auctioneer 拍卖商 +G/~v`Bv  
audit 审计；核数 3"[ KXzn  
Audit Commission 审计署 s*9tWSd  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] <i`EP/
x  
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〕 c<&+[{|  
audit review 帐目审查 !.t'3~dUf$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 !hH6
!G  
audited account 审计帐目；经审计的帐目 nBiSc*  
audited annual account 经审计的周年帐目 0^
(.(:  
audited balance sheet 经审计的资产负债表 U}A+jJ  
auditor 核数师；核数主任；审计师 r~s03g0  
auditor's certificate 核数师证明书；审计师证明书 l"*>>/U k  
auditor's report 核数师报告；审计师报告 TaolX*$5  
Aussie bond 澳元债券 _ux6SIyp`  
austerity budget 紧缩预算  jMp{  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 b!.# `.  
Australia All Ordinaries Index 澳洲所有普通股票指数 G|O"Kv6  
Australian Dollar [AUD] 澳元 W>@%d`>o5  
Australian Options Market 澳大利亚期权市场 L0&!Qct  
Australian Securities Commission 澳洲证券事务监察委员会 V$v;lvt^Uq  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 M2xUs  
Australian Stock Exchange 澳大利亚证券交易所 bkOm/8k|4  
Austrian Schilling [ATS] 奥地利先令 5 #kvb$97  
authentication 认证；鉴证 !d(!1fC  
authority to purchase 委托购买证；委购书 g<.8iW 'c  
authorization 认可；核准；授权；授权书 |e< U%v  
authorization by direction 指示授权 I
t_yh #s  
authorization by instruction 指令授权 t*}<v@,  
authorization by warrant 令状授权 8=nm`7(]  
authorization of unit trust 单位信托的认可 }p- %~Y  
authorized agent 指定代理人 5Rec}H  
authorized capital 法定资本 :m$%D]WY  
authorized clerk 出市员 S'@"a%EV  
authorized dealer 认可交易商 q6G([h7  
authorized financial institution 认可财务机构 2PeI+!7s  
authorized fund 认可基金 SiBbz4  
authorized fund house 获授权的基金公司；认可基金公司 3:;%@4f  
authorized institution 认可机构 e@,L~\  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Fk9(FOFg  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 /Cg/Rwl  
authorized insurer 获授权保险人；获认可承保人 F 1zc4l6  
authorized investment 特准投资项目 9MYt4  
authorized person 获授权人 (/KF;J^M  
authorized representative 获授权代表 &0C!P=-p  
authorized share capital 法定股本 i{e<kKh  
automated quotation system 自动报价系统 {W4t]Ff  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {(MG: B  
自动交易系统〔香港期货交易所有限公司〕 YJL=|v   
automatic adjustment mechanism 自动调整机制 X1'Ze,34  
automatic adjustment system 自动调整系统 ud#8`/!mq  
Automatic Clearing House 自动票据交换所 h`GV[Oo:  
automatic exchange rates accumulation system 自动化汇率累集系统 O0{v`|w9+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 RCX4;,DHx  
automatic teller machine [ATM] 自动柜员机 <1LuYEDq  
autopay 自动转帐 qnm9Lw#  
available assets 可用资产 Q
V 'y6m\  
available fiscal reserve 现存财政储备 2mT+@G  
available profit 可用利润 ~w*ojI  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 'Qfy+_0  
average 平均；平均数；海损 y(zU:.  
average basic salary 平均基本薪金 $?GO|.59  
average consumer expenditure 平均消费开支；一般消费开支 |$w-}$jq5  
average cost 平均成本 HZ}'W<N  
average cost of land production 增辟土地平均成本 <?7~,#AK  
average daily turnover 平均每日成交额 X'F$K!o*,:  
average daily wage rate 平均每日工资率  Uh8ieb  
average expenditure pattern 平均开支模式 Z)&HqqT3p  
average growth rate 平均增长率 a|53E<5X  
average net fixed assets 固定资产平均净值 r 1a{Y8?  
average of relatives 相对价格平均数 j,-7J*A~  
average price 平均价格 F>Oh)VL,Ev  
average propensity to consume 平均消费倾向；一般消费倾向 ~VGK#'X:  
average propensity to save 平均储蓄倾向；一般储蓄倾向 5.E 2fX  
average rate 平均率 >k jJq]A2  
average revenue 平均收入；平均收益 N~kYT\$b#  
average stock 平均库存；平均存货 P3|<K-dFAK  
average yearly rent 平均年租 +]zP $5_e  
avoidance of double taxation 避免双重课税 CKur$$B  
avoidance of tax 避税

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