一些有用的会计术语(也不知道发的地方对不对)A

A: @5VZ   
A share Ａ股；甲类股份 Sz@?%PnU|  
abatement of tax 减税；减扣免税额 H>X1(sh#}  
ABN AMRO Bank N.V. 荷兰银行 7tKft  
above-the-line expenditure 线上项目支出；经常预算支出 sZBO_](S  
above-the-line receipt 线上项目收入；经常预算收入 g}r5ohqC#  
ABSA Asia Limited 南非联合亚洲有限公司 3v+}YT{>b  
absolute change 绝对数值变更 G6mM6(Sr  
absolute expenditure 实际开支 2MzFSmhc"  
absolute guideline figure 绝对准则数字 Ki;5 =)  
absolute interest 绝对权益 <KPx0g?=b  
absolute order of discharge 绝对破产解除令 rB|:r\Z(jG  
absolute profit margin 绝对利润幅度 /M `y LI  
absolute value 实值；绝对值 ,5uDEXpt{  
absolutely vested interest 绝对既得权益 8vo7~6yy  
absorbed cost 已吸收成本；已分摊成本 |RXC;zt9s  
absorption 吸收；分摊；合并 v$/i5kcWx  
absorption rate 吸收率；摊配率；分摊率 B_jI!i{N%o  
ACB Finance Limited 亚洲商业财务有限公司 Pm;*Jv%  
acceptable form of reciprocity 合理的互惠条件 
p:   
acceptable rate 适当利率；适当汇率 F ) ~pw  
acceptance agreement 承兑协议 b+apNph  
acceptance for honour 参加承兑 `^k<.O  
acceptor 承兑人；接受人；受票人 Mt
THKp  
acceptor for honour 参加承兑人 L>GYj6D9  
accident insurance 意外保险 O[B_7  
Accident Insurance Association of Hong Kong 香港意外保险公会 <!XnUCtV  
accident insurance scheme 意外保险计划 luog_;{h+  
accident year basis 意外年度基准 P,=J"%a-  
accommodation 通融；贷款 HcS^3^Y  
accommodation bill 通融票据；空头票据 F4(U~n<  
accommodation party 汇票代发人 ,.MG&O  
account balance 帐户余额；帐户结余 jt?%03iuk  
account book 帐簿 "E!p1  
account collected in advance 预收款项 "fd=(& M*l  
account current book 往来帐簿 ^@"f%3  
account of after-acquired property 事后取得的财产报告 D ,^ U%<`  
account of defaulter 拖欠帐目 \ jdO,-(  
account payable 应付帐款 ys6"Q[B  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 cty#@?"e  
account receivable 应收帐款 g]JI}O*5  
account receivable report 应收帐款报表 {\Y,UANZ  
account statement 结单；帐单；会计财务报表 B#
n}y  
account title 帐户名称；会计科目 #wuE30d  
accountant's report 会计师报告 `&7
?+s  
Accountant's Report Rules 会计师报告规则 ]r5Xp#q2  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1K',Vw_  
Accounting Arrangements 《会计安排》 Q[tz)99~  
accounting basis 会计基础 i.,B 0s]Z  
accounting by Official Receiver 破产管理署署长呈交的帐目 0LuY"(LR  
Accounting Circular 《会计通告》 &`W,'qD$  
accounting class 会计类别 IQY#EyTb  
accounting date 记帐日期；会计结算日期 >m{-&1Tx  
accounting for money 款项核算 vA~hkkj{  
Accounting Officer 会计主任 7
O :Gi*MA  
accounting period 会计报告期；会计期 A1T;9`E  
accounting policy 会计政策；会计方针 sJ()ItU5i
 
accounting practice 会计惯例 ~3]8f0^%m  
accounting principle 会计准则 ~h|L;E"  
accounting record 会计记录 B%;
+8]  
accounting report 会计报告 Yr0i9Qow  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 P"<ad kr  
Accounting Society of China 中国会计学会 H8k| >4  
accounting statement 会计报表 .W:], 5e  
accounting system 会计制度；会计系统 <rxem(PPu  
accounting transaction 会计事项；帐务交易 1H@F>}DP  
accounting treatment 会计处理 $R36`wk  
accounting year 会计年度 dU n#'<g5  
accretion 增值；添加 ( h,F{7  
accrual 应计项目；应累算数目 2mG?ve%m)  
accrual basis 应计制；权责发生制 #2,L)E\G8e  
accrual basis accounting 应计制会计；权责发生制会计 ;yrcH+I$_  
accrue 应累算；应计 R_DQtLI  
accrued benefit 应累算利益 NPabM(<`  
accrued charges 应计费用 X~!?t}  
accrued cumulative preference share dividend 应累算的累积优先股股息 G&Sg.<hn  
accrued expenses 应累算费用 |8ZAE%/d  
accrued interest payable 应付利息；应计未付利息 =5F49  
accrued interest receivable 应收利息；应计未收利息 c~;.m<yrf  
accrued right 累算权益 \LXNdE2B  
accruing profit 应累算的利润 EJY:C9W  
accumulated fiscal reserve 累积财政储备 @Q5^Q'!  
accumulated profit 累积利润；滚存溢利 q\Z1-sl~s  
accumulated reserve 累积储备 |9M y>8k(  
accumulation of surplus income 累积收益盈余 EatDT*!  
acquired assets 既得资产 aW5
~z^I  
acquisition 收购；购置；取得 i?9Lf  
acquisition cost 购置成本 Pw1H)<X  
acquisition expenses 购置费用 IA^DfdZY  
acquisition of 100% interest 收购全部股权 =2'^:4Z  
acquisition of control 取得控制权 0Z(b/fdS  
acquisition of fixed assets 购置固定资产 AlV2tffY^  
acquisition of shell “买壳” VQ`O;n6/`  
acquisition price 收购价 A(5? ci  
act of God 天灾 qpCi61lTDJ  
acting partner 执事合伙人 vi|ASA{V  
active market 买卖活跃的市场；交投畅旺的市场；旺市 U {v_0\ES  
active partner 积极参与的合伙人 Gu=bPQOj  
active trading 交投活跃 ,oe4*b}O=.  
actual circulation 实际流通 L}nc'smvM  
actual cost 实际成本 '(*D3ysU  
actual expenditure 实际开支；实际支出 >48Y-w  
actual income 实际入息；实际收入；实际收益 ><^@
1z.J  
actual market 现货市场 4 -W?u51"  
actual price 现货价；实际价格 vkLG<Y  
actual profit 实际利润 UzXbaQQ2g  
actual quotation 实盘；实际价位；实际报价 >dY"B$A>  
actual year basis 按实际年度计算 PX'%)5:q;i  
actuals 实货 #UIg<:  
actuarial investigation 精算调查 HN%ZN}  
actuarial principle 精算原则 k5M(Ve  
actuarial report 精算师报告 nK$m:=  
Actuarial Society of Hong Kong 香港精算学会 e{/\znBS%  
actuarial valuation 精算师估值 K`3cH6"L6  
actuary 精算师 Zx0c6d!B  
ad referendum agreement 暂定协议；有待覆核的协定 4mg&H0 !  
ad valorem duty 从价税；按值征税 S/aPYrk>6  
ad valorem duty system 从价税制 l.! ~t1i  
ad valorem fee 从价费 9X~^w_cdk  
ad valorem tariff 从价关税 2(|V1]6D?  
additional allowance 额外免税额 !b=$FOC>  
additional amount for unexpired risk 未过期风险的额外款额 ^&%?Q_]  
additional assessable profit 补加应评税利润 -)GfSk   
additional assessment 补加评税 c$;enAf@  
additional commitment 额外承担 "G:>}cs%?  
additional commitment vote 额外承担拨款 b
%F*Nr  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 x&wUPo{  
additional dependent parent allowance 供养父母额外免税额 d=XhOC$  
additional provision 额外拨款 glpdYg *  
additional stamp duty 附加印花税 #.RI9B  
additional tax 补加税罚款；补加税款 &gfQZxT  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ~x+w@4)a>  
adjudged bankrupt 被裁定破产 HN! l-z  
adjudicated bankrupt 裁定破产人 s+11) ~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 }, H,ky  
adjudication of bankruptcy 裁定破产；宣告破产 Fk:(%ci  
adjudication of insolvency 裁定无力偿还债务 /uVB[Tk^  
adjusted actual 经调整的实数；调整后的实数 &0`L;1R  
adjusted current assets 经调整的流动资产；调整后的流动资产 q ^?{6}sy  
adjusted figure 经调整的数字；调整后的数额 R<)uvW_@  
adjusted liabilities 经调整的负债；调整后的负债 &r_B\j3  
adjusted loss 经调整的亏损；调整后的亏损 K||85l?<  
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 _ev^5`>p/  
adjusted profit 经调整的利润；调整后的利润 "%Ak[04'  
adjusted surplus 经调整的盈余额；调整后的盈余额  %JZIg!  
adjusted value 经调整的价值；调整后的价值 1C{~!=6#  
adjustment 调整；修订；理算〔保险〕 ~+Y;jAdU  
adjustment centre 调剂中心 $- L)>"  
adjustment lag 调整过程的时间差距；调整时差 s*@.qN  
adjustment mechanism 调整机制  xMU)  
adjustment of loss 亏损调整 ~i4@sz&  
adjustment process 调整过程；调整程序 \l~h#1|%;s  
adjustment range 调整幅度 Tq+pFEgQ`@  
administered exchange rate 受管制汇率 wP i=+  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Jor?;qo3  
administration expenses 行政费用 STM
c
Mm3  
administration fee 手续费；行政费 %lxo?s@GE  
administration in bankruptcy 破产管理 ZO~N|s6B^  
administration order 遗产管理令 {*m?t 7  
administrator 管理人；遗产管理人 ~zx
-'sc?  
administrator of the estate 遗产管理人 d?>sy\{2  
admission of debt 债项承认书 ]!QeJ'BLM  
admission of proof 接纳债权证明 O-k(5Zb  
advance 放贷款项；垫付款项；预支款项；预付款项 %rsW:nl  
advance account 暂支帐目；预付款帐户 ]pt @  
advance compensation 预付补偿金 @`{UiTNX`  
advance from shareholder 股东垫款 -3Ffk:  
advance pending reimbursement 预支以待日后付还 7iJlW
&W  
advanced economy 先进经济体系 Kh>^;`h  
advancement 预付；预付财产 S=Zjdbd  
advances warrant 垫款令 O_033&  
advancing 贷出 V2*b f`/V  
adverse balance 逆差 .Qaqkb-Ty  
adverse exchange 逆汇 7@`(DU`z  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^t*BWJxPC  
advice for collection 托收通知书 4PdFq*A  
advice of drawing 提款通知书；汇票通知书 0Z\fK>yw  
advice of payment 付款通知 BB-`=X~:m  
Advisory Committee [Securities and Futures Commission] Qk6FK]buV  
谘询委员会〔证券及期货事务监察委员会〕 I4$a#;  
Advisory Committee on Diversification 经济多元化谘询委员会 ,SBL~JJ  
affidavit 誓章；遗产申报誓章 &lD4-_2J  
affidavit of no receipt 述明无收款的誓章 @`3)?J[w  
affiliate 联号；联营公司；附属公司 '=r.rW5  
affiliated company 附属公司；联号；联营公司 k$zDofdfp  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7]Z*]GRX  
affordability 负担能力 3^Ex_
jeB  
African Development Bank [AfDB] 非洲开发银行 sXFD]cF  
after-acquired property 事后取得的财产 k~H-:@  
after-hours dealing 市后交易 /{lls2ycW%  
after-tax profit 税后盈利；税后利润；税后溢利 ]ba<4:[Go  
agency agreement 代理协议 NXV%j},>  
agency expenses 代理机构的开支 79Iz,_  
agency fee 代理费 Eb*DP_  
Agency Law 《代理法》 R_lNC]b0  
agent 代理人；承销人 -V\33cA  
agent of company 公司代理人 eI@O9<.&  
agent's fee 代理人费；经纪费 c;Li~FLR  
aggregate 总计；总数；总体数字 5d)G30  
aggregate amount 总款额；总额 kAqk~.  
aggregate assets and liabilities 总体资产与负债 K3jno+U&  
aggregate at constant price 按固定价格计算的总体数字 OAv/P|n=  
aggregate demand 总需求 N%0Z> G  
aggregate gross position 总持仓量 9i"3R0HN  
aggregate limit 总限额 >0>M@s  
aggregate of salaries tax 合计薪俸税 2o
NlQiE_  
aggregate performance 总体表现；总体业绩 Yd
@9P2C  
aggregate supply 总体供应 nX  
aggregate surplus 总盈余 -Iq#h)Q*  
aggregate total 整体总额 twJck~l~n  
aggregate value 总值；合计价值 Ys\l[$_`*  
aggregated basis 合计基准 ,[A} 86  
aggregated net chargeable income 合计应课税入息实额 JO _a+Yl  
aggregation 合并计算；合计；总和 5~qr+la  
aggregation of incomes of husband and wife 夫妇入息合并计算 3vy5JTCz~  
aggregation of property 财产的总和 j"f]pzg&  
agio 差价；贴水 )%Y$FLB  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ALFw[1X  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment <#c2Hg%jh  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 0^;{b^!(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment fUa`YryQ  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ohwQ%NDl  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment w^r*qi"  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 
zFOX%q  
agreement for a settlement 授产协议 <)M?qkjb  
agreement for assignment 转让协议 ct/I85c@P  
agreement for sale 售卖协议；买卖协议 y&iLhd!p  
agreement for sale and purchase 买卖协议 tJ 6:$dh  
agreement for the payment of interest 支付利息协议 fd(>[RP?  
agreement for the repayment of money 还款协议 *?c~7ru  
agreement of reinsurance 再保险协议 IqmavnM#  
Agricultural Bank of China 中国农业银行 {|a' =I#2  
air passenger departure tax 飞机乘客离境税 h.DQ6!?;s  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ;Eck7nRA)  
airport tax 机场税 )xi|BqQz  
alcohol duty 酒精税 BV<LIrAS  
alienation 让与；让渡；转让 B6
4%| S  
alimony 生活费；赡养费 Y*4\K%e(  
All Ordinaries Index [AOI] 所有普通股指数 ~ejHA~QC  
all risks 全险；综合险 ^b&aDm~(7  
All Sales Record for Stock Market 《股票市场成交报告》 7%aB>uA  
Allied Capital Resources Limited 新联财务有限公司 %F03cI,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 py)V7*CgH  
allocation letter 拨款信件 o'W &gkb9  
allocation of fund 分配款项；预留款项 @#sQ7eMoy  
allocation of profit 利润分配；溢利分配 1y 6H2  
allocation warrant 拨款令 \&SP7~-eq  
allotment 分配；配股 3B>!9:w~f  
allotment notice 股份配售通知；配股通知 6MZfoR  
allotment of shares 股份分配 [3j]r{0I  
allowable 可获宽免；免税的 iE$0-Qe[3  
allowable business loss 可扣除的营业亏损 ~jJu*s$?  
allowable expenses 可扣税的支出 gp;(M~we  
allowance 免税额；津贴；备抵；准备金 wjY3:S~  
allowance for debts 债项的免税额 z]tvy).  
allowance for depreciation by wear and tear 耗损折旧免税额 K2NnA  
allowance for funeral expenses 殡殓费的免税额 IUwY/R9Q  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ~aBALD0D;  
allowance for repairs and outgoings 修葺及支出方面的免税额 <>p\9rVp*^  
allowance to debtor 给债务人的津贴 $.v5G>-)3  
alteration of capital 资本更改 GK:*|jV  
alternate trustee 候补受托人 d!,V"*S  
amalgamation 合并 l'c|I &Y]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 t:W`=^  
ambit of charges 征税范围；收费范围 cD7q;|+  
amended valuation 经修订的估值 $lUZm\R|k  
American Commodities Exchange 美国商品交易所 ^M8\ 3G  
American Express Bank Limited 美国运通银行 Jzh_`jW0l  
American Stock Exchange 美国证券交易所 ^8B#-9Ph b  
amortization 摊销 KWM.b"WnXr  
amount due from banks 存放银行同业的款项 7HFw*;  
amount due from banks abroad 存放海外银行同业的款项 oU67<jq  
amount due from holding companies 控股公司欠款 AM\`v'I*6  
amount due from local banks 存放本港银行同业的款项 1Hzj-u&N/  
amount due to banks 银行同业的存款 <` HLG2  
amount due to banks abroad 海外银行同业的存款 W)o-
aX!P  
amount due to holding companies 控股公司存款 OfIml.  
amount due to local banks 本港银行同业的存款 %$S.4#G2  
amount due to outport banks 外埠银行同业的存款 !k Hpw2  
amount for note issue 发行纸币的款额 6D) vY  
amount of bond 担保契据的款额 9].!mpR  
amount of consideration 代价款额 I8e{%PK  
amount of contribution 供款数额 <^OGJ}G  
amount of indebtedness 负债款额 n&k1'KL&  
amount of principal of the loan 贷款本金额 |7%M:7Q  
amount of rates chargeable 应征差饷数额 mR?OSeeB  
amount of share capital 股本额 R$wo{{KX  
amount of sums assured 承保款额 3]/w3|y  
amount of variation 变动幅度 t hTY('m  
amount of vote 拨款数额 V&[|%jm&  
amount payable 应付款额 t4 $cMf  
amount receivable 应收款额 4WU 6CN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Zn&X Uvdl  
analysis 分析 (7&[!PS  
ancillary risk 附属风险 'lg6<M%#[  
annual account 周年帐目；周年帐目报表；年度决算；年结 9tqX77UK  
annual accounting date 年结日期 fk;39$[  
annual allowance 每年免税额；年积金；年度津贴；年津 ,C!MHn^$  
annual balance 年度余额 a'W-&j  
annual disposable income 每年可动用收入 &U!@l)<  
annual estimates 周年预算 HSq&'V  
annual fee 年费 #*XuU8q?  
annual general meeting 周年大会 Lw1~$rZg  
annual growth rate 年增率；每年增长率 3/P
2&m  
annual long-term supplement 长期个案每年补助金 0vf2wBK'T  
annual pensionable emolument 可供计算退休金的年薪 pv;}Sv$ ]-  
annual report 年报 n*hHqZl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k oZqo
P  
annual return 周年报表；周年申报表；每年报税表格 Dtt[a  
Annual Return Rules 《周年报表规则》 (?;Fnq  
annual review of consumer prices 每年消费物价回顾 `+{|k)2B  
annual roll-forward basis 逐年延展方式 L-",.U*;  
annual salary 年薪 ^0c:ro  
annual statement 年度报表；年度决算表 "=N[g  
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 5o'V}  
annuitant 年金受益人 4ijoAW3A^  
annuity 年金 ?kISAA4x  
annuity contract 年金合约 x)5#*Q  
annuity on human life 人寿年金 <Hig,(=`.  
antecedent debt 先前的债项 Z[[@O  
ante-dated cheque 倒填日期支票 >ouHR*  
anticipated expenditure 预期开支 `gSqwN<x%  
anticipated net profit 预期纯利 g;D [XBp  
anticipated revenue 预期收入 Z<;am  
anti-inflation measure 反通货膨胀措施 _/]4:("  
anti-inflationary stance 反通货膨胀立场 4F^(3RKZ|  
apparent deficit 表面赤字 P]bI".A8  
apparent financial solvency 表面偿债能力 pk:YjJs  
apparent partner 表面合伙人 xOp8[6Ga'  
application for personal assessment 个人入息课税申请书 1-Sc@WXd  
application of fund 资金应用 f@]4udc e  
application to release as liquidator and to destruct the books of accounts and documents 'OK)[\  
申请免除清盘人职务及毁灭帐簿与文件 ix [aS  
appointed actuary 委任精算师 %\Z{~(&-v  
appointed auditor 委任核数师；委任审计师 now\-XrS  
appointed trustee 委任的受托人 a}c.]zm]  
appointer 委任人 T&j_7Q\;vI  
apportioned pro rata 按比例分摊 "at*G>+  
apportionment 分配；分摊 \J.PrE'(}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7&DhEI ^  
apportionment formula 分摊方程式 &>XIK8*  
apportionment of estate duty 遗产税的分摊 2aNCcZw0  
appraisal 估价；评估 37Q9goMov  
appreciable growth 可观增长 $2~I-[  
appreciable impact 显着影响 f4@>7K]9TA  
appreciable increase 可观增长 g/'CX}g`  
appreciation 增值；升值 ^0Cr-  
appreciation against other currencies 相对其他货币升值 aq@/sMn  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ` zeZ
7:  
appreciation tax 增值税 'P3CgpF<Z2  
appropriation 拨款；拨用；拨付 I&,gCZ#  
appropriation account 拨款帐目 * _)xlpy  
Appropriation Bill 拨款法案 [yF>W$Bn%  
appropriation-in-aid system 补助拨款办法 ep>*]'  
approved assets 核准资产 7`9J.L&,;  
approved basket stock 认可一篮子证券 {R5Q{]dK3  
approved budget 核准预算 wz}
BH  
approved charitable donation 认可慈善捐款 .BuXg<`  
approved charitable institution 认可慈善机构 pdUrVmW"'  
approved currency 核准货币；认可货币 FZ)_WaqGf  
approved estimates 核准预算 0O5(\8jM  
approved estimates of expenditure 核准开支预算 sG!SSRL@  
approved overseas insurer 核准海外保险人 4Z.G  
approved overseas trust company 核准海外信托公司 tF}Vs}  
approved pooled investment fund 核准汇集投资基金 c!{v/zOz  
approved provident fund scheme 认可公积金计划 EZ15  
approved provision 核准拨款 ]2`PS<a2  
approved redeemable share 核准可赎回股份 X~
(%Y#6  
approved regional stock 认可地区性证券 3C=ON.1eg  
approved retirement scheme 认可退休金计划 ~G+o;N,V  
approved subordinated loan 核准附属贷款 qv>?xKSm  
arbitrage 套戥；套汇；套利 wxYB-Wh<  
arbitrageur 套戥者；套汇者 $[x2L s~  
arbitrary amount 临时款项 zZ@]Kq;.s  
arrangement 措施；安排；协定 2ys'q!  
arrears 欠款 aY&He~  
arrears of pay 欠付薪酬 @8a1a3_F  
arrears of revenue 逾期未收税款；逾期未收的帐项 |1iCt1~U  
articles of association 组织章程；组织细则；组织章程细则 z~i=\/~tZ  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Yx>y(Whu.  
ascertainment of profit 确定利润 16Ym*kWIps  
"Asia Clear" “亚洲结算系统” V<A_c^unO  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 EdbLAagI6  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;4tmnC>OnA  
Asian Development Fund [ADF] 亚洲发展基金 M@ t,P?  
Asian dollar bond 亚洲美元债券 >1 {V  
Asian dollar market 亚洲美元市场 B! $a Y  
Asian dollar rate 亚洲美元利率 f mXU)  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 mltG4R ?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 0n` 1GU)W  
asked price 沽盘；喊价；索价；卖方报价 )GhMM  
assessable income 应评税入息 nG hFYQl  
assessable loss 应评税亏损 " lar~  
assessable profit 应评税利润 _1TSt%L  
assessable value 应评税值 sq1Z;l31"  
assessed profit 估定利润 a"ZBSg(  
assessed value 经评估价值 -L<''2t  
assessment 评税；评定；估价；评税单 NZ`Mq  
assessment number 评税编号；估价编号 XMzL\Edo
 
assessment of additional tax 补加税评税 Z\Qa6f!  
assessment of performance 业绩评估；实绩评价 ky*-THS  
Assessor 评税主任 6P@3UQ)}s  
asset price bubbles 资产价格泡沫 8#b>4Dx  
asset-backed securities 具资产保证的证券 5:ca6H  
assets accretion 资产增值 t 1gH9  
assets and liabilities 资产与负债 \i%h/
Ao  
assets betterment statement 资产递增表；资产改进表 $n>|9(K8  
assets lending 实物放款；有抵押贷款 ?|Y/&/;%I  
assets of the company passing on the death 死者去世时转移的公司资产 o0t/  
assets pledged as security for liabilities 用作负债抵押的资产 C QO gR GW  
assets portfolio 资产投资组合 unn2MP'  
assets price 资产价格 \@6PA  
assets quality 资产质素 _o'_ z
]  
assets realization 资产变现 QhV!%}7  
assets refinancing arrangement 资产再集资安排 zfAHE{c  
assets securitization 资产证券化 =I. b2e1z  
assets situated outside Hong Kong 在香港以外地方的资产 OY$P8y3MY  
assets stripping 削减资产；拆卖资产 )Nv$SH
 
assets value 资产值 f~nAJ+m=  
assignee 承让人 q):Ph&'r  
assignment 转让；转让书；转让契 ,I# X[^/  
assignment of interest 权益转让 ~Mu=,OT  
assignment of letters patent and trade mark 专利证书及商标转让 (9R;a np  
assignment of property 物业转让；物业转让书 ~{MmUp rS  
assignment right 转让权 u7R:7$H  
assignor 转让人 pI*/-!I  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Hp`Mp)1s  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 9;,_Qq  
associate member 附属会员 E5@U~|V[  
associated body corporate 相联法人团体 g_{hB5N](7  
associated company 相联公司；联属公司 Ewg5s?2|  
associated corporation 相联法团
A#t#c*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] e+J|se
4L5  
公认会计师公会〔英国〕 cu&tdg^q  
Association of Futures Exchange Brokers 香港期货经纪协会 --Dd'  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 T 9lk&7W  
association of underwriters 承保人组织 A'(v]w  
assumption of control 接管 'Y`.0T[&  
assurance 担保；保险；转易；转易书 QI\&D)  
assurance of interest 权益的转易 @k.j6LKbc  
at 19XX price 按一九ＸＸ年价格计算 GMD>Ih.k:9  
at a discount 按赔价计算；按贴水价格计算；打折扣 NKae~ 1b  
at a premium 按溢价计算；按升水价格计算 dfkmIO%9X  
at call 通知付款；按通知 &}sC8,Sr  
at constant market price 按固定市价计算 r2,AZ+4FP  
at constant price 按固定价格计算 @mM])V  
at cost 按成本计算 OFS`?>  
at current market price 按当时市价计算；按现时市价计算 |%6zhkoufM  
at current price 按当时价格计算；按现时价格计算 h

]'VAt  
at factor cost 按要素成本计算；按生产要素成本计算 CH h]v.V  
at money-of-the-day price 按付款当日价格计算 Ga o(3Y  
at or better 按指定或较佳价位〔买卖指令〕 /y2upu*!  
at par 按面值计算；平价 sA6Ku(9  
at sight 见票即付 \g|u|Y.2[  
at the close 按收市盘 ;-Bi~XD  
at the opening 按开市盘 Gp6|0:2,L~  
attestation 见证；见证条款 NUB3L  
at-the-money option 平价期权 yj]\%3o<Z7  
attorney 受权人；受托代表人 c o}o$}  
attornment 新拥有人承认书 M+Rxt.~6  
attributable profit 可归属利润 NUiNn 7C  
attributable share value 可归属股份价值 N[G<&f9  
Auckland Stock Exchange 奥克兰证券交易所 8p3pw=p  
auction 拍卖 8!e1T,:b  
auctioneer 拍卖商 `a.1Af;L  
audit 审计；核数 tF> ?]  
Audit Commission 审计署 W/Rb7q4v  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0:<dj:%M  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 B5%N@g$`j  
audit review 帐目审查 JpuF6mQ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 t-#Y6U}b+  
audited account 审计帐目；经审计的帐目 3W*O%9t7  
audited annual account 经审计的周年帐目 # f~,8<K  
audited balance sheet 经审计的资产负债表 G(piq4D  
auditor 核数师；核数主任；审计师 UMe@[E=  
auditor's certificate 核数师证明书；审计师证明书 gwFHp.mE  
auditor's report 核数师报告；审计师报告 Gx75
EQ2  
Aussie bond 澳元债券 jtWI@04o09  
austerity budget 紧缩预算 w`~j(
G4N  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 x@EEMO1_"  
Australia All Ordinaries Index 澳洲所有普通股票指数 G[V?#7.
 
Australian Dollar [AUD] 澳元 \qPgQsy4  
Australian Options Market 澳大利亚期权市场 ?kvc`7>  
Australian Securities Commission 澳洲证券事务监察委员会 ?cQ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 lW F=bz0  
Australian Stock Exchange 澳大利亚证券交易所 gHS;RF9  
Austrian Schilling [ATS] 奥地利先令 I<Vh Eo,  
authentication 认证；鉴证 5x/q\p-{/  
authority to purchase 委托购买证；委购书 Q+4
xU  
authorization 认可；核准；授权；授权书 E3N4(V\*  
authorization by direction 指示授权 HRF4 Ro  
authorization by instruction 指令授权 #^IEQZgH  
authorization by warrant 令状授权 *.ffyBI*~  
authorization of unit trust 单位信托的认可 #]`ejr:2O  
authorized agent 指定代理人 .F
=15A  
authorized capital 法定资本 8'+XR`g:ax  
authorized clerk 出市员 L@rKG~{Xy  
authorized dealer 认可交易商 aO@zeKg  
authorized financial institution 认可财务机构 )9@I7QG?  
authorized fund 认可基金 oh{!u!L`]  
authorized fund house 获授权的基金公司；认可基金公司 pH&Q]u;O  
authorized institution 认可机构 pf.T{/%  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 'ad|@Bh  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 h%kB>E~  
authorized insurer 获授权保险人；获认可承保人 c9e 
}P  
authorized investment 特准投资项目 dOY+| P\  
authorized person 获授权人 ye U4,Ko  
authorized representative 获授权代表 H >@yC  
authorized share capital 法定股本 +M9=KVr  
automated quotation system 自动报价系统 h~$Q\WCm#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @vf{_g<  
自动交易系统〔香港期货交易所有限公司〕 NJ-cP m  
automatic adjustment mechanism 自动调整机制 uQ9/7"S  
automatic adjustment system 自动调整系统 SZ}t_w `  
Automatic Clearing House 自动票据交换所 Mnpb".VU#T  
automatic exchange rates accumulation system 自动化汇率累集系统 B^(0>Da\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 D]+tr%  
automatic teller machine [ATM] 自动柜员机 Py(l+Ik`>  
autopay 自动转帐 UQz8":#V  
available assets 可用资产 wL 5p0Xl  
available fiscal reserve 现存财政储备 qIQvix$8  
available profit 可用利润 _\ n'uW$  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 |N[SCk>Kj  
average 平均；平均数；海损 &o/&T{t}  
average basic salary 平均基本薪金 1 sCF -r  
average consumer expenditure 平均消费开支；一般消费开支 CORNN8=k  
average cost 平均成本 "42u0rH0J  
average cost of land production 增辟土地平均成本 d>F=|dakL  
average daily turnover 平均每日成交额 ff"Clp  
average daily wage rate 平均每日工资率 6.tppAO+  
average expenditure pattern 平均开支模式 6USet`#  
average growth rate 平均增长率 jr"~  
average net fixed assets 固定资产平均净值 ]zVe%Wa  
average of relatives 相对价格平均数 ih1s`CjG  
average price 平均价格 [_j.pMH/P  
average propensity to consume 平均消费倾向；一般消费倾向 FE1dr_i  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ,2?"W8,  
average rate 平均率 DSix(bs9  
average revenue 平均收入；平均收益 M38,SH<  
average stock 平均库存；平均存货 n15c1=
gs  
average yearly rent 平均年租 v F L{j  
avoidance of double taxation 避免双重课税 DC`6g#*<  
avoidance of tax 避税

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