一些有用的会计术语(也不知道发的地方对不对)A

A: ~NU~jmT2  
A share Ａ股；甲类股份 '~3(s?B  
abatement of tax 减税；减扣免税额 8V=I[UF.1?  
ABN AMRO Bank N.V. 荷兰银行 8Q#&=]W$  
above-the-line expenditure 线上项目支出；经常预算支出 5jx{O${u  
above-the-line receipt 线上项目收入；经常预算收入 *J1pxZ^  
ABSA Asia Limited 南非联合亚洲有限公司 K# _plpr  
absolute change 绝对数值变更 ,2&'8:B  
absolute expenditure 实际开支 8'`&f&  
absolute guideline figure 绝对准则数字 >%Y.X38Z[  
absolute interest 绝对权益 O!Mm~@MoA  
absolute order of discharge 绝对破产解除令 mc!
3FJ  
absolute profit margin 绝对利润幅度 7@+0E2'  
absolute value 实值；绝对值 %4n=qK9T5  
absolutely vested interest 绝对既得权益 'Nfg%)-N  
absorbed cost 已吸收成本；已分摊成本 (z^2LaM `8  
absorption 吸收；分摊；合并 HHg=:>L z  
absorption rate 吸收率；摊配率；分摊率 qK(?\t$  
ACB Finance Limited 亚洲商业财务有限公司 S{fNeK  
acceptable form of reciprocity 合理的互惠条件 Z>Sv[Ec  
acceptable rate 适当利率；适当汇率 9J l9\y9  
acceptance agreement 承兑协议 iCz,|;w%  
acceptance for honour 参加承兑 ))306*X\  
acceptor 承兑人；接受人；受票人 @GjWeOj]  
acceptor for honour 参加承兑人 ]9b*!n<z  
accident insurance 意外保险 5r`g6@  
Accident Insurance Association of Hong Kong 香港意外保险公会 |A5]hL  
accident insurance scheme 意外保险计划 JX>_imo  
accident year basis 意外年度基准 5 _] i==M  
accommodation 通融；贷款 kdgQ -UN$  
accommodation bill 通融票据；空头票据 ob-be2EysH  
accommodation party 汇票代发人 #!Kg?BR2  
account balance 帐户余额；帐户结余 W)j/[  
account book 帐簿 Fvi<5v  
account collected in advance 预收款项 MUVp8!*@  
account current book 往来帐簿 /UM9g+Bb  
account of after-acquired property 事后取得的财产报告
coU`2n/  
account of defaulter 拖欠帐目 ) ~ C)4  
account payable 应付帐款 bzB9u&  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 u3"F7 lJ  
account receivable 应收帐款 a-8~f8na{(  
account receivable report 应收帐款报表 5?6ATP:[  
account statement 结单；帐单；会计财务报表 *i)GoQoB  
account title 帐户名称；会计科目 #WfJz}P,!  
accountant's report 会计师报告 a Se.]_  
Accountant's Report Rules 会计师报告规则 6t*=.b,N  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }7Pd\tG]  
Accounting Arrangements 《会计安排》 BKVvu}V(o  
accounting basis 会计基础 GawLQst[+  
accounting by Official Receiver 破产管理署署长呈交的帐目 PvKe|In(  
Accounting Circular 《会计通告》 F~<$E*&h@  
accounting class 会计类别 iTxn  
accounting date 记帐日期；会计结算日期 -XD\,y%zi  
accounting for money 款项核算 ,>"1'i&@  
Accounting Officer 会计主任 v)rN]b]  
accounting period 会计报告期；会计期 "52wa<MVJ  
accounting policy 会计政策；会计方针
kD"dZQx  
accounting practice 会计惯例 x{RTI#a.  
accounting principle 会计准则 `p'L3u5H-  
accounting record 会计记录 5M*q{kX)  
accounting report 会计报告 .DCp)&m l;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7.akp  
Accounting Society of China 中国会计学会 Tcr&{S&o  
accounting statement 会计报表 P,tN
;c  
accounting system 会计制度；会计系统 zKgW9j<(  
accounting transaction 会计事项；帐务交易 yTbBYx9Bi  
accounting treatment 会计处理 4
Mg09  
accounting year 会计年度 WV?iYX!  
accretion 增值；添加 9-pd{Z~l  
accrual 应计项目；应累算数目 qF( ]Ce  
accrual basis 应计制；权责发生制 uCmdNY  
accrual basis accounting 应计制会计；权责发生制会计 2c9@n9Vx3a  
accrue 应累算；应计 y$\K@B4  
accrued benefit 应累算利益 UDuKG\_J<y  
accrued charges 应计费用 _VR4|)1g  
accrued cumulative preference share dividend 应累算的累积优先股股息 h-!(O^M  
accrued expenses 应累算费用 &tp5y}=n  
accrued interest payable 应付利息；应计未付利息 Tz%l9aC  
accrued interest receivable 应收利息；应计未收利息 8v(Xr}q,r  
accrued right 累算权益 "B)DX*-\?  
accruing profit 应累算的利润 -c|O!Lc-  
accumulated fiscal reserve 累积财政储备 HQ2in_'  
accumulated profit 累积利润；滚存溢利 T /[)U  
accumulated reserve 累积储备 yHT}rRS8  
accumulation of surplus income 累积收益盈余 Ig$5Ui  
acquired assets 既得资产 /?2yo{Fg  
acquisition 收购；购置；取得 l  4~'CLi  
acquisition cost 购置成本 zse!t  
acquisition expenses 购置费用 ?V
*>4A  
acquisition of 100% interest 收购全部股权 u%ih7v!r\  
acquisition of control 取得控制权 MZ0uc2L=  
acquisition of fixed assets 购置固定资产 :!{aey  
acquisition of shell “买壳” jY ^ndr0;  
acquisition price 收购价 | b@?]M  
act of God 天灾 ( B50~it  
acting partner 执事合伙人 1F[; )@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 dqd Qt_  
active partner 积极参与的合伙人 azOp53zR  
active trading 交投活跃 & qd:o}  
actual circulation 实际流通 <<n8P5pXt  
actual cost 实际成本 G-,PsXSwe  
actual expenditure 实际开支；实际支出 e(!a~{(kq%  
actual income 实际入息；实际收入；实际收益 ?]5wX2G^|J  
actual market 现货市场 lzuPE,h  
actual price 现货价；实际价格 ,QG,tf?  
actual profit 实际利润 d@#=cvW  
actual quotation 实盘；实际价位；实际报价
:Z1_;`>CT  
actual year basis 按实际年度计算 I0OsaX'  
actuals 实货 C-4I e  
actuarial investigation 精算调查 A3 j>R477A  
actuarial principle 精算原则 6p1TI1(  
actuarial report 精算师报告 fI"`[cA"]  
Actuarial Society of Hong Kong 香港精算学会 gdkO|x  
actuarial valuation 精算师估值 bM;tQ38*  
actuary 精算师 W>1\f0'  
ad referendum agreement 暂定协议；有待覆核的协定 a&Z|3+ZA  
ad valorem duty 从价税；按值征税 sH+]lTSX6{  
ad valorem duty system 从价税制 Z.YsxbH3  
ad valorem fee 从价费 0}P&G^%"  
ad valorem tariff 从价关税 +.>O%pNj  
additional allowance 额外免税额 }m0Lr:vq<r  
additional amount for unexpired risk 未过期风险的额外款额 uOougSBV,  
additional assessable profit 补加应评税利润 )Dq
v&^  
additional assessment 补加评税 uP+ j_is
 
additional commitment 额外承担 ~ZvZk  
additional commitment vote 额外承担拨款 "I_T  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 kMwt&6wS  
additional dependent parent allowance 供养父母额外免税额 * z{D}L-&  
additional provision 额外拨款 (<8T*Xo  
additional stamp duty 附加印花税 3&2,[G04  
additional tax 补加税罚款；补加税款 ]~a!O  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ^P{'l^CVX  
adjudged bankrupt 被裁定破产 n,V`Y'v)  
adjudicated bankrupt 裁定破产人 T,H]svN
5p  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !)LR41>?  
adjudication of bankruptcy 裁定破产；宣告破产 %t<Y6*g  
adjudication of insolvency 裁定无力偿还债务 XWB>' UDQ#  
adjusted actual 经调整的实数；调整后的实数 I s8|  
adjusted current assets 经调整的流动资产；调整后的流动资产 C*c=@VAa  
adjusted figure 经调整的数字；调整后的数额 c/g(=F__[  
adjusted liabilities 经调整的负债；调整后的负债 {]Lc]4J  
adjusted loss 经调整的亏损；调整后的亏损 ?*4]LuK6  
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 =8tduB  
adjusted profit 经调整的利润；调整后的利润 }i/{8OuW  
adjusted surplus 经调整的盈余额；调整后的盈余额 f_z2d+  
adjusted value 经调整的价值；调整后的价值 Sb,{+Wk  
adjustment 调整；修订；理算〔保险〕 d628@~Ekn  
adjustment centre 调剂中心 {J99F  
adjustment lag 调整过程的时间差距；调整时差 MN1|k  
adjustment mechanism 调整机制 xRaYm  
adjustment of loss 亏损调整 ShSh/0   
adjustment process 调整过程；调整程序 o+aB[+  
adjustment range 调整幅度 px-*uh<  
administered exchange rate 受管制汇率 5[Q44$a{  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 XeZv%` ?  
administration expenses 行政费用 k+s<;{  
administration fee 手续费；行政费 wvUph[j}J  
administration in bankruptcy 破产管理 Qh{=Z^r  
administration order 遗产管理令 pwu5Fxn)  
administrator 管理人；遗产管理人 %!eK"DKG^  
administrator of the estate 遗产管理人 G`)I _uO  
admission of debt 债项承认书 _~_Hup  
admission of proof 接纳债权证明 nQ/ha9v=n  
advance 放贷款项；垫付款项；预支款项；预付款项 D/{-  
advance account 暂支帐目；预付款帐户 g5Hs=c5=\  
advance compensation 预付补偿金 6 #QS5  
advance from shareholder 股东垫款 *, {b]6v  
advance pending reimbursement 预支以待日后付还 J@R+t6$3O  
advanced economy 先进经济体系 $jw!DrE  
advancement 预付；预付财产 bBDgyFSI<  
advances warrant 垫款令 aV>w($tdd  
advancing 贷出 f|b|\/.=  
adverse balance 逆差 *Qyw _Q  
adverse exchange 逆汇 gbI0?G6XN/  
advertisement addressed to shareholders 在报章刊登的致股东通告 V;)'FJ)]  
advice for collection 托收通知书 ^
0TJys%  
advice of drawing 提款通知书；汇票通知书 9VP|a-  
advice of payment 付款通知 }>p)|YT"/  
Advisory Committee [Securities and Futures Commission]
R)<>} y  
谘询委员会〔证券及期货事务监察委员会〕 yyiZV\ /  
Advisory Committee on Diversification 经济多元化谘询委员会 778L[wYe  
affidavit 誓章；遗产申报誓章 H9 't;Do  
affidavit of no receipt 述明无收款的誓章 [u-~<80  
affiliate 联号；联营公司；附属公司 &[kwM395  
affiliated company 附属公司；联号；联营公司 55yP.@i9J  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 fEgZ/p!g  
affordability 负担能力 `N|WCiBV.  
African Development Bank [AfDB] 非洲开发银行 .oSKSld  
after-acquired property 事后取得的财产 3[8'pQ!&  
after-hours dealing 市后交易 SmtH2%yI  
after-tax profit 税后盈利；税后利润；税后溢利 OS \co:  
agency agreement 代理协议 Ozn7C?\*  
agency expenses 代理机构的开支 d/* [t!  
agency fee 代理费 blS*HKw  
Agency Law 《代理法》 m_St"`6 .  
agent 代理人；承销人 (M[Kh ^  
agent of company 公司代理人 (s"_NUj6  
agent's fee 代理人费；经纪费 IG#=}q
  
aggregate 总计；总数；总体数字 )6!SFj>.O  
aggregate amount 总款额；总额 O>'o;0  
aggregate assets and liabilities 总体资产与负债 Kj'm<]u  
aggregate at constant price 按固定价格计算的总体数字 GR|Vwxs<@P  
aggregate demand 总需求 ~_h4
|vG  
aggregate gross position 总持仓量 Y6g[y\*t  
aggregate limit 总限额 we{*%8I;  
aggregate of salaries tax 合计薪俸税 {Y IVHl  
aggregate performance 总体表现；总体业绩 VQLo vt"  
aggregate supply 总体供应 8n2*z  
aggregate surplus 总盈余 bz<wihZj  
aggregate total 整体总额 jMd's|#OP  
aggregate value 总值；合计价值 iRPd=)  
aggregated basis 合计基准 a
yC*n'  
aggregated net chargeable income 合计应课税入息实额 ~A"ODLgU9  
aggregation 合并计算；合计；总和 fC(lY4,H3R  
aggregation of incomes of husband and wife 夫妇入息合并计算 d5bj$oH  
aggregation of property 财产的总和 *D`,z3/*  
agio 差价；贴水 Z1q'4h=F.  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 CZ1tqAk-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment g#Yqw  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Hm4lR{A  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Zso.3FR,  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 mp@JsCU  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment o F@{&  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 X'iki4  
agreement for a settlement 授产协议 W+1V&a}E  
agreement for assignment 转让协议 J }JT%SW  
agreement for sale 售卖协议；买卖协议 e6{/e+/R  
agreement for sale and purchase 买卖协议 MR8-xO'w  
agreement for the payment of interest 支付利息协议 n>!E ]  
agreement for the repayment of money 还款协议 qr6WSBc  
agreement of reinsurance 再保险协议 (|bht0  
Agricultural Bank of China 中国农业银行 V1j&>-]]9*  
air passenger departure tax 飞机乘客离境税 Ry/NfF=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 UVU}  
airport tax 机场税 rytizbc  
alcohol duty 酒精税 ]=h Ts%]w  
alienation 让与；让渡；转让 {feS-.Khv  
alimony 生活费；赡养费 U>X06T  
All Ordinaries Index [AOI] 所有普通股指数 l65'EO|  
all risks 全险；综合险 3)GXu>) t  
All Sales Record for Stock Market 《股票市场成交报告》 ?J)%.~!  
Allied Capital Resources Limited 新联财务有限公司 gR1X@j$_  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `DJIY_{-2  
allocation letter 拨款信件 hWDgMmo7  
allocation of fund 分配款项；预留款项 MRmz/ZmRM  
allocation of profit 利润分配；溢利分配 a9D5qj  
allocation warrant 拨款令 >)5rOU  
allotment 分配；配股 :G}tvFcOAF  
allotment notice 股份配售通知；配股通知 q9Fc0(&Vf  
allotment of shares 股份分配 j*+r`CX  
allowable 可获宽免；免税的 sU{+.k{  
allowable business loss 可扣除的营业亏损 Up/1c:<J  
allowable expenses 可扣税的支出 f+/^1~^  
allowance 免税额；津贴；备抵；准备金 EiT raWV"O  
allowance for debts 债项的免税额 Yh"Z@D[d  
allowance for depreciation by wear and tear 耗损折旧免税额 >A1Yn]k  
allowance for funeral expenses 殡殓费的免税额 iY(hGlV  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 s?_b[B d  
allowance for repairs and outgoings 修葺及支出方面的免税额 -=g`7^qa>  
allowance to debtor 给债务人的津贴 8V4Qyi|@F  
alteration of capital 资本更改 6aK%s{%3s  
alternate trustee 候补受托人 Fs&m'g  
amalgamation 合并 MjG.Ili$m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5B98}N  
ambit of charges 征税范围；收费范围 0<>iMrD  
amended valuation 经修订的估值 d2(eX\56Z  
American Commodities Exchange 美国商品交易所 {CGk5`g~  
American Express Bank Limited 美国运通银行 $_)f|\s  
American Stock Exchange 美国证券交易所 8q0f#/`v  
amortization 摊销 SX FF  
amount due from banks 存放银行同业的款项 Jg%sl&65  
amount due from banks abroad 存放海外银行同业的款项 mexI}  
amount due from holding companies 控股公司欠款 gW*ee  
amount due from local banks 存放本港银行同业的款项 U&B~GJT+  
amount due to banks 银行同业的存款 VUx~Y'b  
amount due to banks abroad 海外银行同业的存款 ;=e A2  
amount due to holding companies 控股公司存款 jCa{WV:K}  
amount due to local banks 本港银行同业的存款 ]|732Z  
amount due to outport banks 外埠银行同业的存款 s:fnOMv "  
amount for note issue 发行纸币的款额 zu;Yw=cM)  
amount of bond 担保契据的款额 WxXVL"  
amount of consideration 代价款额 ,*C^ixNE  
amount of contribution 供款数额 [KjQW/sb'  
amount of indebtedness 负债款额 ?8~$du$  
amount of principal of the loan 贷款本金额 t zV"|s=o  
amount of rates chargeable 应征差饷数额 Kfj*#)SZ  
amount of share capital 股本额 Mz"kaO  
amount of sums assured 承保款额 uM4,_)L  
amount of variation 变动幅度 \SMH",u  
amount of vote 拨款数额 a%-Yl%#  
amount payable 应付款额 TbXZU$[c  
amount receivable 应收款额 `rs1!ZJ,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 )s^XVs.-  
analysis 分析 =h&^X>!  
ancillary risk 附属风险 e`_3= kI  
annual account 周年帐目；周年帐目报表；年度决算；年结 mybDK'EW  
annual accounting date 年结日期 T]i~GkD\  
annual allowance 每年免税额；年积金；年度津贴；年津 X5<L  
annual balance 年度余额 "Dy&`  
annual disposable income 每年可动用收入 wTTQIo60  
annual estimates 周年预算 LpF6e9V\Wp  
annual fee 年费 p]aIMF_  
annual general meeting 周年大会 =]Ek12.  
annual growth rate 年增率；每年增长率 &E9%8Q)r(  
annual long-term supplement 长期个案每年补助金 'dht5iI;Yw  
annual pensionable emolument 可供计算退休金的年薪 9PR&/Q F5  
annual report 年报 s&tr84u|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 G-:DMjvN  
annual return 周年报表；周年申报表；每年报税表格 I~mw\K{.3M  
Annual Return Rules 《周年报表规则》 pYa<u,>pN  
annual review of consumer prices 每年消费物价回顾 h2tzv~  
annual roll-forward basis 逐年延展方式 dkVVvK  
annual salary 年薪 v'iQLUgI  
annual statement 年度报表；年度决算表 bRIb'%=+GA  
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 =RV$8.Xp  
annuitant 年金受益人 1-b,X]i  
annuity 年金 t>b^S,  
annuity contract 年金合约 xt-;7  
annuity on human life 人寿年金 *
/S,CV  
antecedent debt 先前的债项 X'3F79`  
ante-dated cheque 倒填日期支票 g xLA1]>{  
anticipated expenditure 预期开支 D1Fc7!TV  
anticipated net profit 预期纯利 JEAqSZak#  
anticipated revenue 预期收入 {<|
0M%v  
anti-inflation measure 反通货膨胀措施 "%Rx;xw|  
anti-inflationary stance 反通货膨胀立场 MZ+"Arzb  
apparent deficit 表面赤字 j5RMS V  
apparent financial solvency 表面偿债能力 f< '~K  
apparent partner 表面合伙人 Y- w5S|!  
application for personal assessment 个人入息课税申请书 cq!>B{  
application of fund 资金应用 r<0.!j%c  
application to release as liquidator and to destruct the books of accounts and documents +6TKk~0e^  
申请免除清盘人职务及毁灭帐簿与文件 Nd( $s[  
appointed actuary 委任精算师 %b_zUFHPp  
appointed auditor 委任核数师；委任审计师 $B(B  
appointed trustee 委任的受托人 _x>u"w  
appointer 委任人 *F9uv)[kz  
apportioned pro rata 按比例分摊 QX8N p{g-  
apportionment 分配；分摊 ]V9\4#I4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2R1W[,Ga!  
apportionment formula 分摊方程式 w)}[)}T!  
apportionment of estate duty 遗产税的分摊 3W27R  
appraisal 估价；评估 =6%0pu]0  
appreciable growth 可观增长 3XA^{&}  
appreciable impact 显着影响 3|~(9b{+  
appreciable increase 可观增长 &KD m5p  
appreciation 增值；升值 z?K+LTf8  
appreciation against other currencies 相对其他货币升值 au#IA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $60+}B`m  
appreciation tax 增值税 >=B8PK+<  
appropriation 拨款；拨用；拨付 E>7[ti_p5  
appropriation account 拨款帐目 /]vg_&)=  
Appropriation Bill 拨款法案 .]jKuTC\<  
appropriation-in-aid system 补助拨款办法 K~Xt`  
approved assets 核准资产 AMkjoy3+]  
approved basket stock 认可一篮子证券 "rX`h  
approved budget 核准预算 }$OQw'L[  
approved charitable donation 认可慈善捐款 vk$]$6l2  
approved charitable institution 认可慈善机构 "V^(
i%E;  
approved currency 核准货币；认可货币 z:acrQwJ?1  
approved estimates 核准预算 _El=M0  
approved estimates of expenditure 核准开支预算 ZOU$do>O  
approved overseas insurer 核准海外保险人 .lj\H  
approved overseas trust company 核准海外信托公司 v/(< fI^  
approved pooled investment fund 核准汇集投资基金 V-)q&cbW]q  
approved provident fund scheme 认可公积金计划 PDtaL  
approved provision 核准拨款 7?F0~[eGG  
approved redeemable share 核准可赎回股份 8_:jPd!3  
approved regional stock 认可地区性证券 Gm_Cq2PD(  
approved retirement scheme 认可退休金计划 xKIm2% U9  
approved subordinated loan 核准附属贷款 *}LYMrP  
arbitrage 套戥；套汇；套利 o^lKM?t  
arbitrageur 套戥者；套汇者 /#.6IV(  
arbitrary amount 临时款项 F9Mv$g79  
arrangement 措施；安排；协定 xeZ,}YP)  
arrears 欠款 P=eL24j  
arrears of pay 欠付薪酬 Xd{"+'29  
arrears of revenue 逾期未收税款；逾期未收的帐项 5B"j\TwQ  
articles of association 组织章程；组织细则；组织章程细则 v k<By R  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "tm2YUG},s  
ascertainment of profit 确定利润 =)'AXtvE  
"Asia Clear" “亚洲结算系统” (L q^C=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 P1)9OE
 
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Azu$F5G!n  
Asian Development Fund [ADF] 亚洲发展基金 5a_1x|Fhi  
Asian dollar bond 亚洲美元债券 Ey 4GyAl  
Asian dollar market 亚洲美元市场 zQ5'q  
Asian dollar rate 亚洲美元利率 X 5pp8~  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 29}(l#S}m  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 uh@ZHef[l  
asked price 沽盘；喊价；索价；卖方报价 td%EbxJK]`  
assessable income 应评税入息 :+Y+5:U]  
assessable loss 应评税亏损 CH!Lf,G  
assessable profit 应评税利润 L%I@HB9-Q0  
assessable value 应评税值 "Q-TLN5(  
assessed profit 估定利润 3/oVl
6  
assessed value 经评估价值 T =_Hd  
assessment 评税；评定；估价；评税单 XWH~o:0<2  
assessment number 评税编号；估价编号 l3rr2t  
assessment of additional tax 补加税评税 R$_#7>3  
assessment of performance 业绩评估；实绩评价 \"|E8A6/  
Assessor 评税主任 W(Xb]t=19  
asset price bubbles 资产价格泡沫 l/#;GYB]  
asset-backed securities 具资产保证的证券 YyjnyG  
assets accretion 资产增值 ~~;J[Fp  
assets and liabilities 资产与负债 %?@N-$j  
assets betterment statement 资产递增表；资产改进表 (TgLCT[@T  
assets lending 实物放款；有抵押贷款 aF]4%E  
assets of the company passing on the death 死者去世时转移的公司资产 p0
>W}+8fF  
assets pledged as security for liabilities 用作负债抵押的资产 1 cvoI  
assets portfolio 资产投资组合 #2^eGhwnI  
assets price 资产价格 [x{'NwP?  
assets quality 资产质素 }f?$QSF  
assets realization 资产变现 R %aed>zo  
assets refinancing arrangement 资产再集资安排 M4~^tML>Ey  
assets securitization 资产证券化 .SAOE'Foo  
assets situated outside Hong Kong 在香港以外地方的资产 Lzm9K
h;  
assets stripping 削减资产；拆卖资产 ER;?[!  
assets value 资产值 fX^<H_1$G  
assignee 承让人 :6:;Z qn  
assignment 转让；转让书；转让契 8{^zXJi]m  
assignment of interest 权益转让 dtTQY  
assignment of letters patent and trade mark 专利证书及商标转让 xU6)~ae`JW  
assignment of property 物业转让；物业转让书 DQui7dr)l  
assignment right 转让权 h/?$~OD  
assignor 转让人 I($0&Y\De  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 *6IytWOX5  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Wl\.*^`k  
associate member 附属会员 bbddbRj;  
associated body corporate 相联法人团体 $pr\"!|z  
associated company 相联公司；联属公司 KP,#x$Bg  
associated corporation 相联法团 1Tm,#o  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "}fJ 2G3  
公认会计师公会〔英国〕 bvzNur_  
Association of Futures Exchange Brokers 香港期货经纪协会 `n)e] dn  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Gl;xd  
association of underwriters 承保人组织 =r:(ga  
assumption of control 接管 @
komb IK  
assurance 担保；保险；转易；转易书 __LR!F]
=i  
assurance of interest 权益的转易 0wQ'~8  
at 19XX price 按一九ＸＸ年价格计算 X\sOeb:]  
at a discount 按赔价计算；按贴水价格计算；打折扣 VC~1QPC9  
at a premium 按溢价计算；按升水价格计算 }w&W\g+E$  
at call 通知付款；按通知 w=JO$7  
at constant market price 按固定市价计算 icS%])3LF  
at constant price 按固定价格计算 @$mh0K>  
at cost 按成本计算 r9sq3z|%  
at current market price 按当时市价计算；按现时市价计算 V7DMn@Ckw  
at current price 按当时价格计算；按现时价格计算 =[5F~--Tf  
at factor cost 按要素成本计算；按生产要素成本计算 eO%w i.Q  
at money-of-the-day price 按付款当日价格计算 #$n >+lc  
at or better 按指定或较佳价位〔买卖指令〕 gV~_m  
at par 按面值计算；平价 ^hZZ5(</8P  
at sight 见票即付 weX%S&#?  
at the close 按收市盘 _?~EWT   
at the opening 按开市盘 F)K&a  
attestation 见证；见证条款 #w]UP#^io  
at-the-money option 平价期权 y Ny,$1  
attorney 受权人；受托代表人 H.o=4[  
attornment 新拥有人承认书 BLaF++Fop  
attributable profit 可归属利润 8=TM _
 
attributable share value 可归属股份价值 W2>VgMR [  
Auckland Stock Exchange 奥克兰证券交易所 ZQ1,6<^9i[  
auction 拍卖 )?y${T
 
auctioneer 拍卖商 o{]2W `0r  
audit 审计；核数 Y[sBVz'j5  
Audit Commission 审计署 +-2W{lX  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] '<=77yDg  
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〕 )>"|<h.2]  
audit review 帐目审查 tW-wO[2  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 " l;=jk]  
audited account 审计帐目；经审计的帐目 7!sR%h5p  
audited annual account 经审计的周年帐目 QzLE9   
audited balance sheet 经审计的资产负债表 |-l9Z  
auditor 核数师；核数主任；审计师 #|j8vmfn$e  
auditor's certificate 核数师证明书；审计师证明书 a=_:`S]}  
auditor's report 核数师报告；审计师报告 CWdpF>En  
Aussie bond 澳元债券 #M ;j*IBl*  
austerity budget 紧缩预算 >bRoQ8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 `_"loPu  
Australia All Ordinaries Index 澳洲所有普通股票指数 "50c<sZSB  
Australian Dollar [AUD] 澳元 *(g0{V  
Australian Options Market 澳大利亚期权市场 [b:0j-  
Australian Securities Commission 澳洲证券事务监察委员会 3QhQpPk),  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 k^@dDLr"  
Australian Stock Exchange 澳大利亚证券交易所 #IvHxSo&  
Austrian Schilling [ATS] 奥地利先令 3-Bz5sj9  
authentication 认证；鉴证 0?,<7}"<X  
authority to purchase 委托购买证；委购书 S\M
+*:7  
authorization 认可；核准；授权；授权书 KOhK#t>H@0  
authorization by direction 指示授权 awB+B8^s  
authorization by instruction 指令授权 U%rEW[j  
authorization by warrant 令状授权 .+) AeGh  
authorization of unit trust 单位信托的认可 7TW&=(  
authorized agent 指定代理人 R :*1Y\o(  
authorized capital 法定资本 vJj
}$AlI  
authorized clerk 出市员 6w`.'5  
authorized dealer 认可交易商 Suo%uD  
authorized financial institution 认可财务机构 PiIP%$72O  
authorized fund 认可基金 `T,^os#6  
authorized fund house 获授权的基金公司；认可基金公司 7I/a  
authorized institution 认可机构 )">uI\bi  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 oM^VtH=>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >PYc57S1c  
authorized insurer 获授权保险人；获认可承保人 }D]y-BbA.  
authorized investment 特准投资项目 * ,Le--t  
authorized person 获授权人 P
R3i}y>  
authorized representative 获授权代表 6o.Dgt/f  
authorized share capital 法定股本 O03N$Jq A  
automated quotation system 自动报价系统 Nt,:`o |  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] IOd
du2.(  
自动交易系统〔香港期货交易所有限公司〕 0" F\V  
automatic adjustment mechanism 自动调整机制 %bp'`B=  
automatic adjustment system 自动调整系统 ^U9b)KA  
Automatic Clearing House 自动票据交换所 HDi_|{2^  
automatic exchange rates accumulation system 自动化汇率累集系统 "cwvx8un  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 MX"M2>"pT  
automatic teller machine [ATM] 自动柜员机 %RX!Pi}5+g  
autopay 自动转帐 ]T=o>%  
available assets 可用资产 &3Ry0?RET  
available fiscal reserve 现存财政储备 zeshM8=  
available profit 可用利润 5cj&D74o  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 O/.8;.d;4Y  
average 平均；平均数；海损 0nPg`@e.  
average basic salary 平均基本薪金 Ca["tks  
average consumer expenditure 平均消费开支；一般消费开支 6!@p$ pm)a  
average cost 平均成本 R8>17w.  
average cost of land production 增辟土地平均成本  c?*x2Vk  
average daily turnover 平均每日成交额 KK?R|1VK9  
average daily wage rate 平均每日工资率 u p zBd]  
average expenditure pattern 平均开支模式 V]Kk=  
average growth rate 平均增长率 0DaKd<Scv  
average net fixed assets 固定资产平均净值 0 s@>e  
average of relatives 相对价格平均数 D}rnpwp{  
average price 平均价格 NC3XJ 4  
average propensity to consume 平均消费倾向；一般消费倾向 A;TNR  
average propensity to save 平均储蓄倾向；一般储蓄倾向 qtjx<`EK>  
average rate 平均率 m 0]1(\%  
average revenue 平均收入；平均收益 FI@kE19  
average stock 平均库存；平均存货 -I:L6ft8  
average yearly rent 平均年租 6?';ip  
avoidance of double taxation 避免双重课税 8&:dzS  
avoidance of tax 避税

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