一些有用的会计术语(也不知道发的地方对不对)A

A: B~@Gfb>`'  
A share Ａ股；甲类股份 G;[O~N3n.  
abatement of tax 减税；减扣免税额 -0]%#(E%`h  
ABN AMRO Bank N.V. 荷兰银行 ?1O` Rd{tn  
above-the-line expenditure 线上项目支出；经常预算支出 BG.s
HI{  
above-the-line receipt 线上项目收入；经常预算收入 Z.x]6  
ABSA Asia Limited 南非联合亚洲有限公司 3Of!Ykf=  
absolute change 绝对数值变更 9%"\s2T  
absolute expenditure 实际开支 %.'oY%  
absolute guideline figure 绝对准则数字 `u
eOb  
absolute interest 绝对权益 ]Wjcr2Wq  
absolute order of discharge 绝对破产解除令 tJ8:S@E3,  
absolute profit margin 绝对利润幅度 $b7@S`5  
absolute value 实值；绝对值 })?-)fFD  
absolutely vested interest 绝对既得权益 @[f$MRp\  
absorbed cost 已吸收成本；已分摊成本 3` D['  
absorption 吸收；分摊；合并 GDiyFTr  
absorption rate 吸收率；摊配率；分摊率 ,Jn` qvmi  
ACB Finance Limited 亚洲商业财务有限公司 4M6[5RAW{  
acceptable form of reciprocity 合理的互惠条件 w-NTw2x,&  
acceptable rate 适当利率；适当汇率 Tdz#,]Q   
acceptance agreement 承兑协议 knpdECq&k  
acceptance for honour 参加承兑
~v:IgS  
acceptor 承兑人；接受人；受票人 ufw[Ei$I:  
acceptor for honour 参加承兑人 -okq=9  
accident insurance 意外保险 F!4V!VWA}  
Accident Insurance Association of Hong Kong 香港意外保险公会 (#)XRm{t  
accident insurance scheme 意外保险计划 N>Uxq&)!  
accident year basis 意外年度基准 |;d#k+/;
 
accommodation 通融；贷款 4gVIuF*pS  
accommodation bill 通融票据；空头票据 4vvQ7e7  
accommodation party 汇票代发人 R(8?9-w  
account balance 帐户余额；帐户结余 %XZhSmlf
 
account book 帐簿 _ yDDPuAi  
account collected in advance 预收款项 f|F=)tJO  
account current book 往来帐簿 JY;u<xl  
account of after-acquired property 事后取得的财产报告 % -+7=x  
account of defaulter 拖欠帐目 3)2{c  
account payable 应付帐款 myqwU`s  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 %3"U|Za+  
account receivable 应收帐款 ;mG
PX~38  
account receivable report 应收帐款报表 iC>%P&|-)|  
account statement 结单；帐单；会计财务报表 7fSNF7/+  
account title 帐户名称；会计科目 0L,!o[L*  
accountant's report 会计师报告 XJy.xI>;  
Accountant's Report Rules 会计师报告规则 0_Elxc  
accounting and auditing procedure 会计与审计程序；会计与核数程序 /iAhGY  
Accounting Arrangements 《会计安排》 $e,r>tgD  
accounting basis 会计基础 gSj0+|  
accounting by Official Receiver 破产管理署署长呈交的帐目 cD)9EFo  
Accounting Circular 《会计通告》 H5 :,hrZY  
accounting class 会计类别 AGjjhbGB  
accounting date 记帐日期；会计结算日期 >ZeARCf"f  
accounting for money 款项核算 TXf60{:f  
Accounting Officer 会计主任 Z5*(xony0  
accounting period 会计报告期；会计期 N[fwd=$\
#  
accounting policy 会计政策；会计方针 xirq$sEl  
accounting practice 会计惯例 kg7bZ  
accounting principle 会计准则 19
pFNg'kA  
accounting record 会计记录 .5s^a.e'O  
accounting report 会计报告 D`'Cnt/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qK2jJ3)>  
Accounting Society of China 中国会计学会 Hi/[  
accounting statement 会计报表 V\e1NS  
accounting system 会计制度；会计系统 ^,5%fl  
accounting transaction 会计事项；帐务交易 #`K
{vj  
accounting treatment 会计处理 ue@W@pj  
accounting year 会计年度 jt9- v-  
accretion 增值；添加 U}k@%m,  
accrual 应计项目；应累算数目 7sWe32  
accrual basis 应计制；权责发生制 |-S+x]9  
accrual basis accounting 应计制会计；权责发生制会计 'O.f}m SS  
accrue 应累算；应计 & BY\h:  
accrued benefit 应累算利益 %4V$')rek  
accrued charges 应计费用
"9"  
accrued cumulative preference share dividend 应累算的累积优先股股息 %B1)mA;  
accrued expenses 应累算费用 "M\rO!f:  
accrued interest payable 应付利息；应计未付利息 _O11SiP]  
accrued interest receivable 应收利息；应计未收利息 d<HO~+9  
accrued right 累算权益 jAv3qMQA  
accruing profit 应累算的利润 HvKdV`bz  
accumulated fiscal reserve 累积财政储备  4~ L1~Gk  
accumulated profit 累积利润；滚存溢利 . &`Y
lK  
accumulated reserve 累积储备 >}2 ,2  
accumulation of surplus income 累积收益盈余 /lPnf7  
acquired assets 既得资产 =PNkzFUo  
acquisition 收购；购置；取得 l?V#;  
acquisition cost 购置成本 #b:YY^{g_  
acquisition expenses 购置费用 gu~R4@3  
acquisition of 100% interest 收购全部股权 B.;@i;7L
 
acquisition of control 取得控制权 3^-R_  
acquisition of fixed assets 购置固定资产 ~gOZ\jm}  
acquisition of shell “买壳” HY?#r]Ryt  
acquisition price 收购价 oOAkwc%)b  
act of God 天灾 a\oz-`ESa  
acting partner 执事合伙人 c#1kg@q@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 `-R&4%t%  
active partner 积极参与的合伙人 )C{20_  
active trading 交投活跃 fkImX:|q  
actual circulation 实际流通 8O60pB;4  
actual cost 实际成本 /"m#mhL  
actual expenditure 实际开支；实际支出 o:"(\$  
actual income 实际入息；实际收入；实际收益 8faT@J'e;  
actual market 现货市场 B
gzq  
actual price 现货价；实际价格 6A|XB3  
actual profit 实际利润 yGrnzB6|  
actual quotation 实盘；实际价位；实际报价 quC$<Y  
actual year basis 按实际年度计算 1@|%{c&+9  
actuals 实货 ?*r%*CL  
actuarial investigation 精算调查 ZU`~@.`i  
actuarial principle 精算原则 BYHyqpP9  
actuarial report 精算师报告 GM1.pVb  
Actuarial Society of Hong Kong 香港精算学会 t%5bDdo  
actuarial valuation 精算师估值 [e@m-/B  
actuary 精算师 O
I78wG  
ad referendum agreement 暂定协议；有待覆核的协定 j!oX\Y-:&  
ad valorem duty 从价税；按值征税 )'e1@CR  
ad valorem duty system 从价税制 O@W/s!&lFa  
ad valorem fee 从价费 ZWzr8oY)  
ad valorem tariff 从价关税 yV(9@lj3;  
additional allowance 额外免税额 j8bA"r1  
additional amount for unexpired risk 未过期风险的额外款额 S~ S>62  
additional assessable profit 补加应评税利润  "^BA5  
additional assessment 补加评税 m_Z(osoE#W  
additional commitment 额外承担 h&v].l  
additional commitment vote 额外承担拨款 XeY[;}9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {D|ST2:E  
additional dependent parent allowance 供养父母额外免税额 X&5N89  
additional provision 额外拨款 I.|b:c xN  
additional stamp duty 附加印花税 ;L#RFdh  
additional tax 补加税罚款；补加税款 B]}gfVO  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 &m[}%e%~0  
adjudged bankrupt 被裁定破产 !g}@xwWax  
adjudicated bankrupt 裁定破产人 |O'*CCrCL  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 M"{*))O\-c  
adjudication of bankruptcy 裁定破产；宣告破产 tq@)J_7|  
adjudication of insolvency 裁定无力偿还债务 eY^zs0  
adjusted actual 经调整的实数；调整后的实数 -%P}LaC<  
adjusted current assets 经调整的流动资产；调整后的流动资产 h8Oj E$ H  
adjusted figure 经调整的数字；调整后的数额 J(maJuY  
adjusted liabilities 经调整的负债；调整后的负债
y;4g>ma0  
adjusted loss 经调整的亏损；调整后的亏损 =OV5DmVmQ  
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 HINk&)FC  
adjusted profit 经调整的利润；调整后的利润 ]q[(z  
adjusted surplus 经调整的盈余额；调整后的盈余额 !wfUD2K1  
adjusted value 经调整的价值；调整后的价值 Z)=S>06X Q  
adjustment 调整；修订；理算〔保险〕 ePIN<F;
I  
adjustment centre 调剂中心 ydY 7 :D  
adjustment lag 调整过程的时间差距；调整时差 $UK m[:7  
adjustment mechanism 调整机制 ?$tD  
adjustment of loss 亏损调整 !O}e)t  
adjustment process 调整过程；调整程序 9%3+\[s1  
adjustment range 调整幅度 r
|\{!;7  
administered exchange rate 受管制汇率 -e_TJA  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 =5fY3%^b{  
administration expenses 行政费用 YO?o$Hv16  
administration fee 手续费；行政费 :sLg$OF  
administration in bankruptcy 破产管理 (JnEso-V  
administration order 遗产管理令 +j+ v(-  
administrator 管理人；遗产管理人 K3h7gY|.  
administrator of the estate 遗产管理人 nR@mm j  
admission of debt 债项承认书 E]g6|,4~-  
admission of proof 接纳债权证明 .]zZwB  
advance 放贷款项；垫付款项；预支款项；预付款项 rUyGTe(@h  
advance account 暂支帐目；预付款帐户 0+SZ
-]  
advance compensation 预付补偿金 h"Wpb}FT  
advance from shareholder 股东垫款 *<SXzJ(  
advance pending reimbursement 预支以待日后付还 yM9>)SE5`  
advanced economy 先进经济体系 ~UQ<8`@a  
advancement 预付；预付财产 5!$sQ@#}D  
advances warrant 垫款令 +opym!\  
advancing 贷出 hJSWh
5]  
adverse balance 逆差 YDYNAOThnb  
adverse exchange 逆汇 HrFbUK@@  
advertisement addressed to shareholders 在报章刊登的致股东通告 vfx{:3fO  
advice for collection 托收通知书 |wQ3+WN|  
advice of drawing 提款通知书；汇票通知书 sKR%YK "A  
advice of payment 付款通知 Fs=x+8'M  
Advisory Committee [Securities and Futures Commission] 0.nkh6?  
谘询委员会〔证券及期货事务监察委员会〕 !Y7$cU &  
Advisory Committee on Diversification 经济多元化谘询委员会 y!R9)=/M  
affidavit 誓章；遗产申报誓章 qxHn+O!h  
affidavit of no receipt 述明无收款的誓章 m?Cb^WgcF  
affiliate 联号；联营公司；附属公司 _?
'W30Dg  
affiliated company 附属公司；联号；联营公司 )^4Ljb1  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 pr4y*!|Y$  
affordability 负担能力 -a~n_Z>_  
African Development Bank [AfDB] 非洲开发银行 KU0Ad);e  
after-acquired property 事后取得的财产 q(hBqU
W  
after-hours dealing 市后交易 9kqR-T|Q  
after-tax profit 税后盈利；税后利润；税后溢利 fZsw+PSy  
agency agreement 代理协议 vSoG] :1  
agency expenses 代理机构的开支 N=T}  
agency fee 代理费 )8}k.t>'s  
Agency Law 《代理法》 WJa7  
agent 代理人；承销人 F:jtzy"  
agent of company 公司代理人 wTZ(vX*mK  
agent's fee 代理人费；经纪费 %Ny1H/@Q1+  
aggregate 总计；总数；总体数字 H_x}-  
aggregate amount 总款额；总额 V:P]Ved  
aggregate assets and liabilities 总体资产与负债 |S@
  
aggregate at constant price 按固定价格计算的总体数字 #8M^;4N>[  
aggregate demand 总需求 }|[0FP]v  
aggregate gross position 总持仓量 hy%5LV<(  
aggregate limit 总限额 Vjo[rUW  
aggregate of salaries tax 合计薪俸税 :7obxW1X  
aggregate performance 总体表现；总体业绩 =ONM#DxH  
aggregate supply 总体供应 *mWl=J;u  
aggregate surplus 总盈余 gN[t  
aggregate total 整体总额 J]S30&?  
aggregate value 总值；合计价值 S*J\YcqSC  
aggregated basis 合计基准 ]>k8v6*=  
aggregated net chargeable income 合计应课税入息实额 ycOnPTh  
aggregation 合并计算；合计；总和 #<sK3PT  
aggregation of incomes of husband and wife 夫妇入息合并计算 !T ,=kh  
aggregation of property 财产的总和 @.}Y'`9L  
agio 差价；贴水 /%
p ~  
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》 _zzNF93Bn  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment !?+0O]`}  
《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》 Xc" %-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =OPX9oG  
《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》 ! os@G  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment >mJ`904L  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 'X6Y!VDd  
agreement for a settlement 授产协议 P(Zj}tGN  
agreement for assignment 转让协议 8==M{M/eM  
agreement for sale 售卖协议；买卖协议 KQ81Oxu*C  
agreement for sale and purchase 买卖协议 tf8xc  
agreement for the payment of interest 支付利息协议 Fi;OZ>
;a  
agreement for the repayment of money 还款协议 Y= =5\;-  
agreement of reinsurance 再保险协议 >m<T+{`  
Agricultural Bank of China 中国农业银行 3ZyvX]@_  
air passenger departure tax 飞机乘客离境税 `l.bU3C  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 uW#s;1H.)  
airport tax 机场税 1MnC5[Q  
alcohol duty 酒精税 Lz-|M?(  
alienation 让与；让渡；转让 ,`YBTU  
alimony 生活费；赡养费 \QF0(*!!  
All Ordinaries Index [AOI] 所有普通股指数 D Y4!RjJ47  
all risks 全险；综合险 Gx}`_[-  
All Sales Record for Stock Market 《股票市场成交报告》 zOFHdd ,"g  
Allied Capital Resources Limited 新联财务有限公司 n|DMj[uT  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 T9]0/>  
allocation letter 拨款信件 xFM^-`7  
allocation of fund 分配款项；预留款项 GJ2ZK=/  
allocation of profit 利润分配；溢利分配 /'_<~A  
allocation warrant 拨款令 (pP.*`JRv  
allotment 分配；配股 _JTK$\  
allotment notice 股份配售通知；配股通知 (aSuxl.Dq  
allotment of shares 股份分配 zF{~Md1  
allowable 可获宽免；免税的 K`<HZK  
allowable business loss 可扣除的营业亏损 Pi9?l>  
allowable expenses 可扣税的支出
XD0a :T)  
allowance 免税额；津贴；备抵；准备金 6Uq;]@k%  
allowance for debts 债项的免税额 Zz/p'3?#  
allowance for depreciation by wear and tear 耗损折旧免税额 *fv BB9raq  
allowance for funeral expenses 殡殓费的免税额 Fo;:GX,b  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ,RY;dX-#  
allowance for repairs and outgoings 修葺及支出方面的免税额 c|aX4=Z  
allowance to debtor 给债务人的津贴 =h|cs{eT\2  
alteration of capital 资本更改 Zby3.=.e  
alternate trustee 候补受托人 CQa8I2VF (  
amalgamation 合并 cjO%X  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .sM,U  
ambit of charges 征税范围；收费范围 x{K"z4xbI  
amended valuation 经修订的估值 dtfOFag4_  
American Commodities Exchange 美国商品交易所 IO=$+c  
American Express Bank Limited 美国运通银行 $_TS]~y4
}  
American Stock Exchange 美国证券交易所 UF }[%Sa  
amortization 摊销 =2QP7W3mg<  
amount due from banks 存放银行同业的款项 :&'jh/vRN  
amount due from banks abroad 存放海外银行同业的款项 7ZyP  
amount due from holding companies 控股公司欠款 r7R.dD/.  
amount due from local banks 存放本港银行同业的款项 =_m3~=Z  
amount due to banks 银行同业的存款 }B
L7P-km  
amount due to banks abroad 海外银行同业的存款 cZ)mp`^n7  
amount due to holding companies 控股公司存款 &nI>`Q'  
amount due to local banks 本港银行同业的存款 Qo^(r$BD  
amount due to outport banks 外埠银行同业的存款 I_Gz~qk6  
amount for note issue 发行纸币的款额 mD&I6F[s  
amount of bond 担保契据的款额 %eIaH!x:  
amount of consideration 代价款额 wF%RM$  
amount of contribution 供款数额 rKFnivGT  
amount of indebtedness 负债款额 $M!i
Q"bb  
amount of principal of the loan 贷款本金额 w4}Q6_0v  
amount of rates chargeable 应征差饷数额 K{`R
`SXD  
amount of share capital 股本额 lA1  
amount of sums assured 承保款额 y06**f)  
amount of variation 变动幅度 Tbv w?3  
amount of vote 拨款数额 ~t
RGw^<9  
amount payable 应付款额 Is<XMR|{  
amount receivable 应收款额 j%w^8}U>G  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 AJ
&j|/  
analysis 分析 *V\.6,^v  
ancillary risk 附属风险 EU|IzUjFj|  
annual account 周年帐目；周年帐目报表；年度决算；年结 (S+/e5c)  
annual accounting date 年结日期 JR15y3F  
annual allowance 每年免税额；年积金；年度津贴；年津 -@`Ah|m@}  
annual balance 年度余额 .`*]nN{  
annual disposable income 每年可动用收入 K*b* ]hf{  
annual estimates 周年预算 l:JVt`A4?  
annual fee 年费 ;fW~Gb?"  
annual general meeting 周年大会 yTK3eK  
annual growth rate 年增率；每年增长率 cqJXZ.XC  
annual long-term supplement 长期个案每年补助金 Aaq%'07ihW  
annual pensionable emolument 可供计算退休金的年薪 I=<Qpd4  
annual report 年报 i '*!c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n^hkH1vY  
annual return 周年报表；周年申报表；每年报税表格 >1Hv c7DP  
Annual Return Rules 《周年报表规则》 1i~q~O,  
annual review of consumer prices 每年消费物价回顾 Z}>F
V~4  
annual roll-forward basis 逐年延展方式 _(8#  
annual salary 年薪 Yk?q\1  
annual statement 年度报表；年度决算表 B&B:P  
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 DQP!e6Of  
annuitant 年金受益人 WSxoGly  
annuity 年金 srAWet  
annuity contract 年金合约 ~TS!5Wiv  
annuity on human life 人寿年金 8]b;l; W5  
antecedent debt 先前的债项 \9` ~9#P  
ante-dated cheque 倒填日期支票 ?a% F3B  
anticipated expenditure 预期开支 cHT\sJo`l  
anticipated net profit 预期纯利 ZN;ondp4  
anticipated revenue 预期收入 ISFNP
&&K  
anti-inflation measure 反通货膨胀措施 esBv,b?*  
anti-inflationary stance 反通货膨胀立场 !u8IZpf  
apparent deficit 表面赤字 S5ai@Ksf  
apparent financial solvency 表面偿债能力 {,h_T0D^j  
apparent partner 表面合伙人 bfZt<-  
application for personal assessment 个人入息课税申请书 ~]d9 J  
application of fund 资金应用 JA9NTu(  
application to release as liquidator and to destruct the books of accounts and documents jXALL8[c  
申请免除清盘人职务及毁灭帐簿与文件 (GpP=lSSeY  
appointed actuary 委任精算师 [M%?[E}>  
appointed auditor 委任核数师；委任审计师 &oHr]=xA  
appointed trustee 委任的受托人 +>*=~R
 
appointer 委任人 oQmXKV+[v  
apportioned pro rata 按比例分摊 r nr-wUW@  
apportionment 分配；分摊 mTWd+mx  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )8#-IXxp  
apportionment formula 分摊方程式 S(xs;tZ  
apportionment of estate duty 遗产税的分摊 'Rsr*gX#  
appraisal 估价；评估 _D?/$D7u#%  
appreciable growth 可观增长 fjy\Q  
appreciable impact 显着影响 ]u$tKC  
appreciable increase 可观增长 W'"?5} (  
appreciation 增值；升值 )uo".n|n~B  
appreciation against other currencies 相对其他货币升值 3%GsTq2o  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 $|J+  
appreciation tax 增值税 7 L,`7k|  
appropriation 拨款；拨用；拨付 7#G!es  
appropriation account 拨款帐目 Et(H6O8  
Appropriation Bill 拨款法案 j nSZ@u  
appropriation-in-aid system 补助拨款办法 H'/V<
%  
approved assets 核准资产 /j$pV  
approved basket stock 认可一篮子证券 @sZ7Ka  
approved budget 核准预算 X@tA+  
approved charitable donation 认可慈善捐款 I(7iD. ^:  
approved charitable institution 认可慈善机构 RHNAHw9  
approved currency 核准货币；认可货币 ]S@T|08b  
approved estimates 核准预算 -=8f*K[W  
approved estimates of expenditure 核准开支预算 \ctzv``/n  
approved overseas insurer 核准海外保险人 $!9/s S?  
approved overseas trust company 核准海外信托公司 Z]TQ+9t  
approved pooled investment fund 核准汇集投资基金 Y%eW6Y#  
approved provident fund scheme 认可公积金计划 ':_gYA  
approved provision 核准拨款 X o9vE3  
approved redeemable share 核准可赎回股份 j?
]+~  
approved regional stock 认可地区性证券 $V?sD{=W  
approved retirement scheme 认可退休金计划 =A'JIssk  
approved subordinated loan 核准附属贷款 ^%Cd@!dk  
arbitrage 套戥；套汇；套利 P, l (4  
arbitrageur 套戥者；套汇者 Vh?vD:|  
arbitrary amount 临时款项 =EA @  
arrangement 措施；安排；协定 {Ke IYjE  
arrears 欠款 c
7@/<*E+  
arrears of pay 欠付薪酬 kv2o.q  
arrears of revenue 逾期未收税款；逾期未收的帐项 {fl[BX]kZ  
articles of association 组织章程；组织细则；组织章程细则 LK*9`dzv=G  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Gsy>"T{CY  
ascertainment of profit 确定利润 |IzL4>m:;  
"Asia Clear" “亚洲结算系统” L/WRVc6  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 iM:-750n/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Et-|[ eL  
Asian Development Fund [ADF] 亚洲发展基金 jCNR63/  
Asian dollar bond 亚洲美元债券 Nb_Glf  
Asian dollar market 亚洲美元市场 mrG?5
.7W  
Asian dollar rate 亚洲美元利率 ]:?S}DRG  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 R_GA`U\ {  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 7]5~ml3:  
asked price 沽盘；喊价；索价；卖方报价 @g;DA)!(  
assessable income 应评税入息 C Q iHk  
assessable loss 应评税亏损 UukY9n];]  
assessable profit 应评税利润 noa+h<vGb  
assessable value 应评税值 7SYe:^Dx  
assessed profit 估定利润 d#bg(y\G|  
assessed value 经评估价值 %P<fz1  
assessment 评税；评定；估价；评税单 h,BPf5\S  
assessment number 评税编号；估价编号 $t"QLsk0  
assessment of additional tax 补加税评税 +N+117m  
assessment of performance 业绩评估；实绩评价 mr#.uhd.z  
Assessor 评税主任 Fec4#}|  
asset price bubbles 资产价格泡沫 {6qxg_{  
asset-backed securities 具资产保证的证券 :PY8)39@K  
assets accretion 资产增值 9 4lt?|3=  
assets and liabilities 资产与负债  (yd(ZY  
assets betterment statement 资产递增表；资产改进表 @zi0:3`#0\  
assets lending 实物放款；有抵押贷款 pG)dF@  
assets of the company passing on the death 死者去世时转移的公司资产 6}c!>n['  
assets pledged as security for liabilities 用作负债抵押的资产 o(l%k},a  
assets portfolio 资产投资组合 s%Ph  
assets price 资产价格 jR\!2!  
assets quality 资产质素 40].:9VG  
assets realization 资产变现 udr|6EjD.  
assets refinancing arrangement 资产再集资安排 iY2q^z/S
 
assets securitization 资产证券化 q^wSM  
assets situated outside Hong Kong 在香港以外地方的资产 Hi~)C\  
assets stripping 削减资产；拆卖资产 G^K;+&T  
assets value 资产值 4K`b?{){+a  
assignee 承让人 4s_5>r4  
assignment 转让；转让书；转让契 ]K>bSK^TX  
assignment of interest 权益转让 z%+rI  
assignment of letters patent and trade mark 专利证书及商标转让 [U^Cz{G  
assignment of property 物业转让；物业转让书 &X` lh P  
assignment right 转让权 4A(h'(^7A  
assignor 转让人 ><S2o%u~  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 5pY|RV6:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 DQV9=  
associate member 附属会员 &1yErGXC  
associated body corporate 相联法人团体 E U RKzJk  
associated company 相联公司；联属公司 -p7 HQ/  
associated corporation 相联法团 !~'D;Jh  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 5{1=BZftZ  
公认会计师公会〔英国〕 Zn)o@'{}{  
Association of Futures Exchange Brokers 香港期货经纪协会 -}oH],C  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]q
q2VO<b  
association of underwriters 承保人组织 .Sa=VC?EZ  
assumption of control 接管 v6uRzFw  
assurance 担保；保险；转易；转易书 0ZI}eZA j  
assurance of interest 权益的转易 y>u|3:z  
at 19XX price 按一九ＸＸ年价格计算 7!Im|7Ty  
at a discount 按赔价计算；按贴水价格计算；打折扣 ttlMZLX{TJ  
at a premium 按溢价计算；按升水价格计算 ;Q/1l=Bn  
at call 通知付款；按通知 OR+py.vK  
at constant market price 按固定市价计算 awQGu,<N  
at constant price 按固定价格计算 z`\KQx  
at cost 按成本计算 W[Z[o+7pK  
at current market price 按当时市价计算；按现时市价计算 p*@t$0i  
at current price 按当时价格计算；按现时价格计算 j%Uoigi  
at factor cost 按要素成本计算；按生产要素成本计算 ObreDv^,  
at money-of-the-day price 按付款当日价格计算 \{a5]G(4s  
at or better 按指定或较佳价位〔买卖指令〕 s)-bOZi  
at par 按面值计算；平价 ".( G,TW  
at sight 见票即付 &><b/,]  
at the close 按收市盘 upeioC q  
at the opening 按开市盘 .s41Tc5u  
attestation 见证；见证条款 wzoT!-_X  
at-the-money option 平价期权 PX/^*  
attorney 受权人；受托代表人 K~3Y8ca  
attornment 新拥有人承认书 pg_H'0R  
attributable profit 可归属利润 ^AOJ^@H^>  
attributable share value 可归属股份价值 B^R44j]3"  
Auckland Stock Exchange 奥克兰证券交易所 ,v=pp;  
auction 拍卖 L 9cXgd  
auctioneer 拍卖商 mC0Dj O  
audit 审计；核数 i=P}i8,^=  
Audit Commission 审计署 THK^u+~LM  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] w&VDe(:~  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 TPKD'@:x  
audit review 帐目审查 (./Iq#@S  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 8+Gwv SDU  
audited account 审计帐目；经审计的帐目 >T0`( #Lm  
audited annual account 经审计的周年帐目 #(+V&<K  
audited balance sheet 经审计的资产负债表
z_{_wAuY  
auditor 核数师；核数主任；审计师 fF9hL3h?)  
auditor's certificate 核数师证明书；审计师证明书 Vl<7>  
auditor's report 核数师报告；审计师报告 ~P~q'  
Aussie bond 澳元债券 OmfHrlA  
austerity budget 紧缩预算 S-7C'dc  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 pbWjTI$  
Australia All Ordinaries Index 澳洲所有普通股票指数 n8T'}d+mm  
Australian Dollar [AUD] 澳元 Q6 m.yds  
Australian Options Market 澳大利亚期权市场 lU$0e09  
Australian Securities Commission 澳洲证券事务监察委员会 [[';Hi^  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 aZtM _  
Australian Stock Exchange 澳大利亚证券交易所 V joVC$ZX  
Austrian Schilling [ATS] 奥地利先令 oY; C[X  
authentication 认证；鉴证 eC6wrpZO  
authority to purchase 委托购买证；委购书 "}-S%v`)z  
authorization 认可；核准；授权；授权书 *ywr_9  
authorization by direction 指示授权 7;Q4k"h  
authorization by instruction 指令授权 g\IwV+iDf  
authorization by warrant 令状授权 rp[3?-fk  
authorization of unit trust 单位信托的认可 QX=x^(M$m  
authorized agent 指定代理人 yO7#n0q  
authorized capital 法定资本 EUV8H}d5  
authorized clerk 出市员 Z
Yt<O  
authorized dealer 认可交易商 44Y
KS>Cq  
authorized financial institution 认可财务机构 HN5,MD[  
authorized fund 认可基金 Y)(yw \&v  
authorized fund house 获授权的基金公司；认可基金公司 `}bvbvmA  
authorized institution 认可机构 <nN# K{AH  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 j}(m$j'  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 `(I$_RSE")  
authorized insurer 获授权保险人；获认可承保人 *uy<Om  
authorized investment 特准投资项目 O;}
K7rSc  
authorized person 获授权人 [U"/A1p  
authorized representative 获授权代表 JB.U&  
authorized share capital 法定股本 8`]yp7ueS  
automated quotation system 自动报价系统 DpT$19Q+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] i*!2n1c[  
自动交易系统〔香港期货交易所有限公司〕 ga S}>?qk  
automatic adjustment mechanism 自动调整机制 \W= qqE]  
automatic adjustment system 自动调整系统 fWi/mK3c  
Automatic Clearing House 自动票据交换所 V s=o@  
automatic exchange rates accumulation system 自动化汇率累集系统 ?Drq!?3PDc  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Ve)BF1YG  
automatic teller machine [ATM] 自动柜员机 z%lJWvaA7  
autopay 自动转帐 cKoW5e|u  
available assets 可用资产 @tD (<*f+  
available fiscal reserve 现存财政储备 m_`%#$s}  
available profit 可用利润 'lu3BQvfh  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 )Z['=+s%  
average 平均；平均数；海损 ]T2Nr[vu  
average basic salary 平均基本薪金 L<Z,@q`  
average consumer expenditure 平均消费开支；一般消费开支 Xw7'I  
average cost 平均成本 * >8EMq\^  
average cost of land production 增辟土地平均成本 I:UDEoQo  
average daily turnover 平均每日成交额  vP? T  
average daily wage rate 平均每日工资率 ~gNFcJuy  
average expenditure pattern 平均开支模式 {0-rnSjC  
average growth rate 平均增长率 Y}<%~z#.4  
average net fixed assets 固定资产平均净值 YV@efPy}n  
average of relatives 相对价格平均数 B##X94aTT  
average price 平均价格 Z;RUxe|<k  
average propensity to consume 平均消费倾向；一般消费倾向 JAXD\StC  
average propensity to save 平均储蓄倾向；一般储蓄倾向 MHye!T6fO\  
average rate 平均率 2\gIjXX"  
average revenue 平均收入；平均收益 ?N!kYTR%}
 
average stock 平均库存；平均存货 gxAy{ t  
average yearly rent 平均年租 "VU/Ucb7  
avoidance of double taxation 避免双重课税 !H9^j6|  
avoidance of tax 避税

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