一些有用的会计术语(也不知道发的地方对不对)A

A: W.j^L;  
A share Ａ股；甲类股份 1-y8Hy_a2  
abatement of tax 减税；减扣免税额 w;O-ATUzN  
ABN AMRO Bank N.V. 荷兰银行 Y#F.{i  
above-the-line expenditure 线上项目支出；经常预算支出 ##jJaSxG  
above-the-line receipt 线上项目收入；经常预算收入 xuXPVJdi  
ABSA Asia Limited 南非联合亚洲有限公司 &>jz[3  
absolute change 绝对数值变更 syX?O'xJ  
absolute expenditure 实际开支 Ae>+Fcv  
absolute guideline figure 绝对准则数字 oMbd1uus  
absolute interest 绝对权益 Lf9hOMHx  
absolute order of discharge 绝对破产解除令 mjD^iu8?  
absolute profit margin 绝对利润幅度 >=N-P<%  
absolute value 实值；绝对值 ZXnacc~s  
absolutely vested interest 绝对既得权益 {)qr3-EM#  
absorbed cost 已吸收成本；已分摊成本 IW\^-LI.  
absorption 吸收；分摊；合并 mx9vjWfy  
absorption rate 吸收率；摊配率；分摊率 &wQ;J)13  
ACB Finance Limited 亚洲商业财务有限公司 M(C">L]8  
acceptable form of reciprocity 合理的互惠条件 ai<qK3!O  
acceptable rate 适当利率；适当汇率 pT,8E(*l2  
acceptance agreement 承兑协议 2K:A4)jZ  
acceptance for honour 参加承兑 IHEbT   
acceptor 承兑人；接受人；受票人 KdoI  
acceptor for honour 参加承兑人 _^_3>}y5op  
accident insurance 意外保险 F6U#EvL  
Accident Insurance Association of Hong Kong 香港意外保险公会 # xO PF9  
accident insurance scheme 意外保险计划 =`+D/ W\[Y  
accident year basis 意外年度基准 ZUI6VM  
accommodation 通融；贷款 V?EX`2S  
accommodation bill 通融票据；空头票据 MFq?mZ,  
accommodation party 汇票代发人 ,V1"Typ#<  
account balance 帐户余额；帐户结余 e=&~6bs1U  
account book 帐簿 ZUS-4'"$  
account collected in advance 预收款项 )WoH>D  
account current book 往来帐簿 c0o]O[  
account of after-acquired property 事后取得的财产报告 p$,G`'l  
account of defaulter 拖欠帐目 d[6 'w ?  
account payable 应付帐款 y]Nk^ga:U6  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 y[b8rv  
account receivable 应收帐款 (utP@d^  
account receivable report 应收帐款报表 a#]V|1*O  
account statement 结单；帐单；会计财务报表 xgxfPcI  
account title 帐户名称；会计科目 IR$
{a)  
accountant's report 会计师报告 (xo`*Q,+  
Accountant's Report Rules 会计师报告规则 l>;hQh  
accounting and auditing procedure 会计与审计程序；会计与核数程序 M-t9M~  
Accounting Arrangements 《会计安排》 g|Lbe4?  
accounting basis 会计基础 VJ\qp%  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~u%$ 9IhM  
Accounting Circular 《会计通告》 H~yHSm 3  
accounting class 会计类别 (GF}c\=T7  
accounting date 记帐日期；会计结算日期 K9zr]7;th  
accounting for money 款项核算 4FzTf7h^  
Accounting Officer 会计主任 *+rfRH]a  
accounting period 会计报告期；会计期 dU3A:uS^  
accounting policy 会计政策；会计方针 q0}u%Yz  
accounting practice 会计惯例 l,J>[Q`<  
accounting principle 会计准则 E n7~wKF  
accounting record 会计记录 Tw';;euw  
accounting report 会计报告 }W^@mi  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @RPQ1da  
Accounting Society of China 中国会计学会 (2eS:1+'8  
accounting statement 会计报表 Fj`k3~tUw  
accounting system 会计制度；会计系统 <P#BQt f  
accounting transaction 会计事项；帐务交易 [y8(v ~H  
accounting treatment 会计处理 3:GwX4yW  
accounting year 会计年度 CzG[S\{+  
accretion 增值；添加 ~R[ k^i.Y  
accrual 应计项目；应累算数目 l)\Q~^cxd  
accrual basis 应计制；权责发生制 =Xvm#/  
accrual basis accounting 应计制会计；权责发生制会计 +d#8/S*  
accrue 应累算；应计 IM1&g7Qs2  
accrued benefit 应累算利益 )P7ep  
accrued charges 应计费用 .I>rX#aNt  
accrued cumulative preference share dividend 应累算的累积优先股股息 oz=V|7,  
accrued expenses 应累算费用 c@g(_%_|2  
accrued interest payable 应付利息；应计未付利息 =RHtugwy  
accrued interest receivable 应收利息；应计未收利息 ^B1Ft5F`b  
accrued right 累算权益 i!
%WEHPe  
accruing profit 应累算的利润 w)ki<Dudg  
accumulated fiscal reserve 累积财政储备 ng/h6 S  
accumulated profit 累积利润；滚存溢利 Q~(Qh_Ff  
accumulated reserve 累积储备 7C'@g)@^/  
accumulation of surplus income 累积收益盈余 w=]A;GgA  
acquired assets 既得资产 [z"E"_r~%Y  
acquisition 收购；购置；取得 JOG-i  
acquisition cost 购置成本 [;{xiW4V]  
acquisition expenses 购置费用 uD(C jHM>  
acquisition of 100% interest 收购全部股权 .nZKy't   
acquisition of control 取得控制权 VWzQXo  
acquisition of fixed assets 购置固定资产 ^.:&ZsqV  
acquisition of shell “买壳” hrnE5=iY  
acquisition price 收购价 &Y^4>y%  
act of God 天灾 NxF:s,a6  
acting partner 执事合伙人 W!$U{=  
active market 买卖活跃的市场；交投畅旺的市场；旺市 |Ogh-<|<  
active partner 积极参与的合伙人 AM=> P7  
active trading 交投活跃 k6"(\d9o  
actual circulation 实际流通 Pm6U:RL  
actual cost 实际成本 : jkO  
actual expenditure 实际开支；实际支出 G>"n6v'^d  
actual income 实际入息；实际收入；实际收益 Pl=)eq YY  
actual market 现货市场 gbYM1guiD  
actual price 现货价；实际价格 `^#4okg]  
actual profit 实际利润 =~JVU  
actual quotation 实盘；实际价位；实际报价 iDcTO}  
actual year basis 按实际年度计算 Zj -#"Gm  
actuals 实货 adu6`2*$  
actuarial investigation 精算调查 o@N[O^Q V  
actuarial principle 精算原则 _`p-^I  
actuarial report 精算师报告 $
(gL#"T  
Actuarial Society of Hong Kong 香港精算学会 tm/>H  
actuarial valuation 精算师估值 3\4e{3$  
actuary 精算师 c$,1j%[)  
ad referendum agreement 暂定协议；有待覆核的协定 ZxSnqbyA*  
ad valorem duty 从价税；按值征税 Ce-= -  
ad valorem duty system 从价税制 c $r"q :\  
ad valorem fee 从价费 j^#p#`m  
ad valorem tariff 从价关税 OD7^*j(p`  
additional allowance 额外免税额 #lMcAYH,  
additional amount for unexpired risk 未过期风险的额外款额 fZpi+I  
additional assessable profit 补加应评税利润 L4B/ g)K  
additional assessment 补加评税 Mi#i 3y(  
additional commitment 额外承担 lr4wz(q<9  
additional commitment vote 额外承担拨款 7_PY%4T"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 QxG^oxU}  
additional dependent parent allowance 供养父母额外免税额 Uhr2"Nuuy  
additional provision 额外拨款 aV7VbC  
additional stamp duty 附加印花税 9[JUJ,#X'0  
additional tax 补加税罚款；补加税款 JwxKWVpWv  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 kJl^,q
 
adjudged bankrupt 被裁定破产 ]VQd*~ -  
adjudicated bankrupt 裁定破产人 a T(]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 r'yNc&~  
adjudication of bankruptcy 裁定破产；宣告破产 &k,DAx`rN;  
adjudication of insolvency 裁定无力偿还债务 ECi;o1hda  
adjusted actual 经调整的实数；调整后的实数 m5 sW68  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?;v\wx  
adjusted figure 经调整的数字；调整后的数额 ?o.d FKUe  
adjusted liabilities 经调整的负债；调整后的负债 oh:
9v+  
adjusted loss 经调整的亏损；调整后的亏损 %\,9S`0  
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 IV!`~\@  
adjusted profit 经调整的利润；调整后的利润 5-GS@fY  
adjusted surplus 经调整的盈余额；调整后的盈余额 lCUYE"o  
adjusted value 经调整的价值；调整后的价值 !AJkd.  
adjustment 调整；修订；理算〔保险〕 -5  
adjustment centre 调剂中心 ~5N oR
 
adjustment lag 调整过程的时间差距；调整时差 y akRKiz\  
adjustment mechanism 调整机制 B<L7`xL  
adjustment of loss 亏损调整 T5|kO:CbHq  
adjustment process 调整过程；调整程序 ;8XRs?xyd  
adjustment range 调整幅度 "[P3b"=gW  
administered exchange rate 受管制汇率 MG=8`J-`  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 5PZ!ZO&  
administration expenses 行政费用 0sU*3r?  
administration fee 手续费；行政费 <$ssU{5  
administration in bankruptcy 破产管理 Y!oLNGY
 
administration order 遗产管理令 }\S'oC\[  
administrator 管理人；遗产管理人 zMA;1Na  
administrator of the estate 遗产管理人 wdP(MkaV  
admission of debt 债项承认书 E"VFBKB  
admission of proof 接纳债权证明 ~IW{^u  
advance 放贷款项；垫付款项；预支款项；预付款项 p%meuWV%5  
advance account 暂支帐目；预付款帐户 G3
:!]}
 
advance compensation 预付补偿金 OFtf)cGE  
advance from shareholder 股东垫款 8Yk*$RR9  
advance pending reimbursement 预支以待日后付还 U!-N
x9  
advanced economy 先进经济体系 E\DA3lq  
advancement 预付；预付财产 d/yF}%0QI  
advances warrant 垫款令 NjZ~b/  
advancing 贷出 MhCU; !  
adverse balance 逆差 9MfU{
4:;I  
adverse exchange 逆汇 yIn$ApSGY  
advertisement addressed to shareholders 在报章刊登的致股东通告 2<B'PR-??y  
advice for collection 托收通知书 C`t@tgT  
advice of drawing 提款通知书；汇票通知书 OS;
T;  
advice of payment 付款通知 @:Zk,  
Advisory Committee [Securities and Futures Commission] P~{8L.w!>W  
谘询委员会〔证券及期货事务监察委员会〕 }NyQ<,+mq&  
Advisory Committee on Diversification 经济多元化谘询委员会 u$^tRz9  
affidavit 誓章；遗产申报誓章 1UJrPM%  
affidavit of no receipt 述明无收款的誓章 V6P-?Nd  
affiliate 联号；联营公司；附属公司 p&RC#wYu  
affiliated company 附属公司；联号；联营公司 YX-~?Pl  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +={
K -g7U  
affordability 负担能力 CR'%=N04^  
African Development Bank [AfDB] 非洲开发银行 Kw`CN  
after-acquired property 事后取得的财产 BZ:tVfg.  
after-hours dealing 市后交易 #at`7#K@  
after-tax profit 税后盈利；税后利润；税后溢利 T 'c39  
agency agreement 代理协议 4zS0kk;+  
agency expenses 代理机构的开支 =[]6NjKS,  
agency fee 代理费 $O*@Jg=  
Agency Law 《代理法》 cg3}33Z;6  
agent 代理人；承销人 $2h%IK>#G  
agent of company 公司代理人 9}9VZ r?  
agent's fee 代理人费；经纪费 J6s]vV q"  
aggregate 总计；总数；总体数字 Bz_'>6w  
aggregate amount 总款额；总额 zsJ# CDm  
aggregate assets and liabilities 总体资产与负债 KWY_eY_|  
aggregate at constant price 按固定价格计算的总体数字 "."(<c/3  
aggregate demand 总需求 <9ucpV  
aggregate gross position 总持仓量 lvWwr!w  
aggregate limit 总限额 ?< b{  
aggregate of salaries tax 合计薪俸税 J?3/L&seA  
aggregate performance 总体表现；总体业绩 )pHlWi|h  
aggregate supply 总体供应 7?R600OA  
aggregate surplus 总盈余 dWQs
C|  
aggregate total 整体总额 GKo&?Tj)  
aggregate value 总值；合计价值 8-x-?7  
aggregated basis 合计基准 L_Gw:"-+Q  
aggregated net chargeable income 合计应课税入息实额 70 7( LG  
aggregation 合并计算；合计；总和 op9dYjG7  
aggregation of incomes of husband and wife 夫妇入息合并计算 _|GbU1Hz  
aggregation of property 财产的总和 [-$ Do  
agio 差价；贴水 WuU
wd#e  
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》 S
u,:f_If,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment !-7n69:G  
《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》 iWD|F-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 4l  ZK@3  
《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》 0i_:J  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment klJ21j0Bb2  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 rT[qh+KWe  
agreement for a settlement 授产协议 ia'z9  
agreement for assignment 转让协议 Q"qI'*Kgt  
agreement for sale 售卖协议；买卖协议 fYUV[Gm  
agreement for sale and purchase 买卖协议 l{Df{1b.  
agreement for the payment of interest 支付利息协议 JnsJ]_<  
agreement for the repayment of money 还款协议 r+Ki`HD%  
agreement of reinsurance 再保险协议 O<cP1TF  
Agricultural Bank of China 中国农业银行 ;`#R9
\C=h  
air passenger departure tax 飞机乘客离境税 V+Tv:a  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 p@G7}'|eyA  
airport tax 机场税 nU_O|l9  
alcohol duty 酒精税 5&n{QE?Um  
alienation 让与；让渡；转让 OtqFI!ns  
alimony 生活费；赡养费 {3`385  
All Ordinaries Index [AOI] 所有普通股指数 4=tR_s
 
all risks 全险；综合险 'vBZh1`p  
All Sales Record for Stock Market 《股票市场成交报告》 :_R:>n9 p  
Allied Capital Resources Limited 新联财务有限公司 Os"('@jd>  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 2DCQ5XewYe  
allocation letter 拨款信件 PoF3fy%.  
allocation of fund 分配款项；预留款项 <R$ 2x_  
allocation of profit 利润分配；溢利分配 N;|^C{uz  
allocation warrant 拨款令 sWYnoRxu  
allotment 分配；配股 TsTc3  
allotment notice 股份配售通知；配股通知 *vaYI3{qN  
allotment of shares 股份分配 ,_3hbT8Q  
allowable 可获宽免；免税的 )JS6W  
allowable business loss 可扣除的营业亏损 ls@]%pz.1d  
allowable expenses 可扣税的支出 [ /o'l:  
allowance 免税额；津贴；备抵；准备金 4qie&:4j  
allowance for debts 债项的免税额 Tzex\]fw  
allowance for depreciation by wear and tear 耗损折旧免税额 C.j
WT1  
allowance for funeral expenses 殡殓费的免税额 zi-_l  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 *V6| FU  
allowance for repairs and outgoings 修葺及支出方面的免税额 '{d@Gc6.  
allowance to debtor 给债务人的津贴 B'
}?cG]  
alteration of capital 资本更改 }sXTZX  
alternate trustee 候补受托人 +x"uP  
amalgamation 合并 FRd"F$U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O_:l;D#i  
ambit of charges 征税范围；收费范围 _nbr%PD,  
amended valuation 经修订的估值 aZA``#p+  
American Commodities Exchange 美国商品交易所 T^}UE<  
American Express Bank Limited 美国运通银行 sW[-qPK<  
American Stock Exchange 美国证券交易所 jfuHZ^YA  
amortization 摊销 qE~_}4\Z9  
amount due from banks 存放银行同业的款项 AYbO~_a\N  
amount due from banks abroad 存放海外银行同业的款项 eQbHf  
amount due from holding companies 控股公司欠款 +Y%6y]8  
amount due from local banks 存放本港银行同业的款项 IO+]^nY`  
amount due to banks 银行同业的存款 qNEp3WY:  
amount due to banks abroad 海外银行同业的存款 "bo0O7InOV  
amount due to holding companies 控股公司存款 o:@Q1+p  
amount due to local banks 本港银行同业的存款 {6'Xz  
amount due to outport banks 外埠银行同业的存款 L|'^P3#7`  
amount for note issue 发行纸币的款额 Z4] n<~o  
amount of bond 担保契据的款额 }g}Eh>U  
amount of consideration 代价款额 !ZBtXt#P  
amount of contribution 供款数额 nYyhQX~]B  
amount of indebtedness 负债款额 @RoZd?  
amount of principal of the loan 贷款本金额 ^LMgOA(7  
amount of rates chargeable 应征差饷数额 ~Bzzu %S  
amount of share capital 股本额 bKo %Ak,  
amount of sums assured 承保款额 8 t5kou]h  
amount of variation 变动幅度 11=$]K>  
amount of vote 拨款数额 'X?xn@?  
amount payable 应付款额 xl\Kj2^  
amount receivable 应收款额 $m4-^=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Jxe+LG  
analysis 分析 ~K;QdV=YX  
ancillary risk 附属风险 c2npma]DZ  
annual account 周年帐目；周年帐目报表；年度决算；年结 tq3_az ~1  
annual accounting date 年结日期 y}odTeq  
annual allowance 每年免税额；年积金；年度津贴；年津 C ^Y\?2h1  
annual balance 年度余额 ~ nsb  
annual disposable income 每年可动用收入 4V,.Oi  
annual estimates 周年预算 gF)9a_R%p  
annual fee 年费 "%-Vrb=:Y  
annual general meeting 周年大会 5>x_G#W  
annual growth rate 年增率；每年增长率 ffrIi',@  
annual long-term supplement 长期个案每年补助金 ?5C'9 V  
annual pensionable emolument 可供计算退休金的年薪 @Wu-&Lb  
annual report 年报 Y %JQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 qA)OkR'm  
annual return 周年报表；周年申报表；每年报税表格 cr1x CPJj  
Annual Return Rules 《周年报表规则》 @]=40Yj~w  
annual review of consumer prices 每年消费物价回顾 m@4Dz|  
annual roll-forward basis 逐年延展方式 jJ,_-ui  
annual salary 年薪  7GgZ: $d  
annual statement 年度报表；年度决算表 $83B10OQ&L  
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 '/W$9jm  
annuitant 年金受益人 8|a./%gixs  
annuity 年金 )[Y B&  
annuity contract 年金合约 mayJwBfU  
annuity on human life 人寿年金 lE:g A,  
antecedent debt 先前的债项 cw Obq\  
ante-dated cheque 倒填日期支票 aB]0?C y9(  
anticipated expenditure 预期开支 2xI|G 3U  
anticipated net profit 预期纯利 ~^mUu`@r  
anticipated revenue 预期收入 [{x}# oRSE  
anti-inflation measure 反通货膨胀措施 pCIzpEsRs  
anti-inflationary stance 反通货膨胀立场 %$!3Pbui  
apparent deficit 表面赤字 COrk (V  
apparent financial solvency 表面偿债能力 Rr)+M3'  
apparent partner 表面合伙人 ht3.e[%'b  
application for personal assessment 个人入息课税申请书 (`P\nnb  
application of fund 资金应用 }#XFa#  
application to release as liquidator and to destruct the books of accounts and documents [0H0%z#tU&  
申请免除清盘人职务及毁灭帐簿与文件 }Z!D?(  
appointed actuary 委任精算师 %q{q.(M#  
appointed auditor 委任核数师；委任审计师 d1j9{  
appointed trustee 委任的受托人 M;(,0dk  
appointer 委任人 UiFH*HT  
apportioned pro rata 按比例分摊 V`V\/sgj  
apportionment 分配；分摊 =&HLz 7|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 G-aR%]7$g  
apportionment formula 分摊方程式 ?e7]U*jEU  
apportionment of estate duty 遗产税的分摊 LFp "Waiv  
appraisal 估价；评估 +{J8,^z#  
appreciable growth 可观增长 MY&Jdmga  
appreciable impact 显着影响 D Ez,u^  
appreciable increase 可观增长 25^?|9o7  
appreciation 增值；升值 <wH+\  
appreciation against other currencies 相对其他货币升值 p9(y b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >| R'dF}  
appreciation tax 增值税 \/A.j|by,>  
appropriation 拨款；拨用；拨付 4=zs&  
appropriation account 拨款帐目 KpLmpK1  
Appropriation Bill 拨款法案 U.%Kt,qB  
appropriation-in-aid system 补助拨款办法 yIMqQSt79z  
approved assets 核准资产 .HqFdsm  
approved basket stock 认可一篮子证券 2eT?qCxqc  
approved budget 核准预算 dUI5,3*  
approved charitable donation 认可慈善捐款 MmuT~d/  
approved charitable institution 认可慈善机构 k
B\{1;  
approved currency 核准货币；认可货币 bx@l6bpQ  
approved estimates 核准预算 {T){!UVp!  
approved estimates of expenditure 核准开支预算 *b~6 BM$  
approved overseas insurer 核准海外保险人 Cs'LrUB?=U  
approved overseas trust company 核准海外信托公司 ZL MH~cc  
approved pooled investment fund 核准汇集投资基金 xmW~R*^  
approved provident fund scheme 认可公积金计划 nwRltK  
approved provision 核准拨款 7e/+C{3v  
approved redeemable share 核准可赎回股份 6cQgp]%  
approved regional stock 认可地区性证券  4M'>oa  
approved retirement scheme 认可退休金计划 gq?:n.;TY  
approved subordinated loan 核准附属贷款 +6m.f,14q  
arbitrage 套戥；套汇；套利 d0cL9&~qW  
arbitrageur 套戥者；套汇者 Qzi?%&  
arbitrary amount 临时款项 em$pU*`P  
arrangement 措施；安排；协定 #YUaM<O  
arrears 欠款 1<@SMcj>  
arrears of pay 欠付薪酬 mkl{Tp*  
arrears of revenue 逾期未收税款；逾期未收的帐项 gv#\}/->4  
articles of association 组织章程；组织细则；组织章程细则 Y+gY"  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1H)mJVIKkB  
ascertainment of profit 确定利润 o5<<vvdA  
"Asia Clear" “亚洲结算系统” ~(5r+Z}*`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 k9|5TLXq?  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]I*c:(qwu  
Asian Development Fund [ADF] 亚洲发展基金 `?Rq44=  
Asian dollar bond 亚洲美元债券 U$rMZk  
Asian dollar market 亚洲美元市场 .R9Z$Kbq  
Asian dollar rate 亚洲美元利率 e|~MJu+1  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 XR5KJl  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Xlo7enzY  
asked price 沽盘；喊价；索价；卖方报价 5E:$\z;  
assessable income 应评税入息 5of3&  
assessable loss 应评税亏损 zM0NRERi  
assessable profit 应评税利润 I<SgKva;c  
assessable value 应评税值 k$EVr([  
assessed profit 估定利润 p6VD*PT$&  
assessed value 经评估价值 Z6jEj9?O  
assessment 评税；评定；估价；评税单 Mf}M/Fh  
assessment number 评税编号；估价编号 p7?  
assessment of additional tax 补加税评税 _;<!8e$C  
assessment of performance 业绩评估；实绩评价 lOIk$"Ne  
Assessor 评税主任 >4 OXG7.&f  
asset price bubbles 资产价格泡沫  ao(T81  
asset-backed securities 具资产保证的证券 ~MpikBf  
assets accretion 资产增值 ;"3B,Yj  
assets and liabilities 资产与负债 k3\N.@\  
assets betterment statement 资产递增表；资产改进表 D}-.<  
assets lending 实物放款；有抵押贷款 XQ}Zr/f6  
assets of the company passing on the death 死者去世时转移的公司资产 Fsx?(?tCMo  
assets pledged as security for liabilities 用作负债抵押的资产 4 1_gak;  
assets portfolio 资产投资组合 *O?c~UJhhV  
assets price 资产价格 _n&Nw7d2 M  
assets quality 资产质素 rS8a/d~;0  
assets realization 资产变现 &)eg3P)7  
assets refinancing arrangement 资产再集资安排 (FuIOR  
assets securitization 资产证券化 4<s.|W`  
assets situated outside Hong Kong 在香港以外地方的资产 bOY;IB _  
assets stripping 削减资产；拆卖资产 gk]QR.  
assets value 资产值 \-<BUG]=  
assignee 承让人 c:[k+_Zr  
assignment 转让；转让书；转让契 V+d_1] l  
assignment of interest 权益转让 "fFSZ@,r  
assignment of letters patent and trade mark 专利证书及商标转让 {(73*-~$  
assignment of property 物业转让；物业转让书 }5o?7}?  
assignment right 转让权 FLZ9pb[T  
assignor 转让人 }D/+YG  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 '\Xkvi  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  EM,C  
associate member 附属会员 MB plhVK8  
associated body corporate 相联法人团体 Tt;F-  
associated company 相联公司；联属公司 Zg;$vIhn  
associated corporation 相联法团 =x~I'|%3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] b@:OlZ~%  
公认会计师公会〔英国〕 c]=2>ov)hR  
Association of Futures Exchange Brokers 香港期货经纪协会 ">A<%5F2  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5&Oc`5QD  
association of underwriters 承保人组织 4aayMS!#  
assumption of control 接管 Hl*v
S  
assurance 担保；保险；转易；转易书 Cu"Cpt[  
assurance of interest 权益的转易 .UyE|t4  
at 19XX price 按一九ＸＸ年价格计算 HL)!p8UHJ  
at a discount 按赔价计算；按贴水价格计算；打折扣 J3$>~?^1  
at a premium 按溢价计算；按升水价格计算 ~lj~]j  
at call 通知付款；按通知 0
D-`>_  
at constant market price 按固定市价计算 ]`^!
]Ql  
at constant price 按固定价格计算 M .#}  
at cost 按成本计算 3? {AGJ1  
at current market price 按当时市价计算；按现时市价计算 k.T=&0J_1  
at current price 按当时价格计算；按现时价格计算 e3~MU6  
at factor cost 按要素成本计算；按生产要素成本计算 >mGH4{H  
at money-of-the-day price 按付款当日价格计算 8\"<t/_ W  
at or better 按指定或较佳价位〔买卖指令〕 ZbnAAbfKH  
at par 按面值计算；平价 Uqr>8|t?  
at sight 见票即付 jm0p%%z  
at the close 按收市盘 +9)JtmoL  
at the opening 按开市盘 ]5!3|UYS  
attestation 见证；见证条款 OG\i?N  
at-the-money option 平价期权 )0{`}7X  
attorney 受权人；受托代表人 Aq i:h]x  
attornment 新拥有人承认书 m0HK1'  
attributable profit 可归属利润 .
hTqZvDa  
attributable share value 可归属股份价值
Q=~"xB8  
Auckland Stock Exchange 奥克兰证券交易所 tjdPia  
auction 拍卖 \0$+*ejz  
auctioneer 拍卖商 Q PH=`s  
audit 审计；核数 A=|XlP$6  
Audit Commission 审计署 _0H oJ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] UBvp32p  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 i,Ct AbMx  
audit review 帐目审查 uo F.f$%"  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 U>5^:%3  
audited account 审计帐目；经审计的帐目 16NHzAQ  
audited annual account 经审计的周年帐目 ?HEqv$n  
audited balance sheet 经审计的资产负债表 T^bAO-d#  
auditor 核数师；核数主任；审计师 rb?7i&-  
auditor's certificate 核数师证明书；审计师证明书 fv+]iK<{  
auditor's report 核数师报告；审计师报告 >7U/TVd&  
Aussie bond 澳元债券 1HJ: ?]  
austerity budget 紧缩预算 .35(MFvq!  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 d\z6Ob"t  
Australia All Ordinaries Index 澳洲所有普通股票指数 =j7Du[?Vu  
Australian Dollar [AUD] 澳元 (f/(q-7VWt  
Australian Options Market 澳大利亚期权市场 -YoL.`s1  
Australian Securities Commission 澳洲证券事务监察委员会 w,{h9f  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 6jE.X  
Australian Stock Exchange 澳大利亚证券交易所 &OR(]Wt0  
Austrian Schilling [ATS] 奥地利先令 ;$p!dI\-Q  
authentication 认证；鉴证 43=v2P0=Tj  
authority to purchase 委托购买证；委购书 k %I83,+  
authorization 认可；核准；授权；授权书 ]ua3I}_B6v  
authorization by direction 指示授权 hA=uoe\  
authorization by instruction 指令授权 y:G%p3h)[  
authorization by warrant 令状授权 m
$0W^u  
authorization of unit trust 单位信托的认可 Z
R>BK,  
authorized agent 指定代理人 osV6=  
authorized capital 法定资本 GT{4L]C  
authorized clerk 出市员 q'D Ts9Bj  
authorized dealer 认可交易商 `[ZswLE  
authorized financial institution 认可财务机构 L*z=!Dpo  
authorized fund 认可基金 /$^Tou/v  
authorized fund house 获授权的基金公司；认可基金公司 :X>Wd+lY:_  
authorized institution 认可机构 Q_mphW:[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -jH|L{Iyq}  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ~Xi@#s
~  
authorized insurer 获授权保险人；获认可承保人 oEIpv;:_  
authorized investment 特准投资项目
Rv1W&s&  
authorized person 获授权人  Y@,iDQ  
authorized representative 获授权代表 a~}q]o?j  
authorized share capital 法定股本 *V>?m6y/  
automated quotation system 自动报价系统 7FX4|]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Pz)lq2Zm9  
自动交易系统〔香港期货交易所有限公司〕 h nydH-;cz  
automatic adjustment mechanism 自动调整机制 @]uqC~a^  
automatic adjustment system 自动调整系统 g*k)
ws  
Automatic Clearing House 自动票据交换所 Tigw+2  
automatic exchange rates accumulation system 自动化汇率累集系统 6St=r)_  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |Xt G9A>  
automatic teller machine [ATM] 自动柜员机 87 gk   
autopay 自动转帐 X[Y0r  
available assets 可用资产 |}zWH=6  
available fiscal reserve 现存财政储备 %m&6'Rpfk  
available profit 可用利润 {C |R@S  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 v,4{:y]p  
average 平均；平均数；海损 +C~h(  
average basic salary 平均基本薪金 >Kgw2,y+  
average consumer expenditure 平均消费开支；一般消费开支 q,v<:sS9T  
average cost 平均成本 $6"sRI6u  
average cost of land production 增辟土地平均成本 9A|A@E#  
average daily turnover 平均每日成交额 /=2aD5r  
average daily wage rate 平均每日工资率 _p$/.~Xo9  
average expenditure pattern 平均开支模式 \o<ucp\J  
average growth rate 平均增长率 3,PR6a,b'  
average net fixed assets 固定资产平均净值 mK:gj&N7X|  
average of relatives 相对价格平均数 hSehJjEoM  
average price 平均价格 :{u`qi  
average propensity to consume 平均消费倾向；一般消费倾向 |q`NJ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 VL%. maj  
average rate 平均率 WJ{Iv] }9  
average revenue 平均收入；平均收益 &V4Zmn?UU  
average stock 平均库存；平均存货 ~yv7[`+Tgg  
average yearly rent 平均年租 b]u$!W  
avoidance of double taxation 避免双重课税 Xhe& "rM  
avoidance of tax 避税

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