一些有用的会计术语(也不知道发的地方对不对)A

A: UE;)mZ=l|  
A share Ａ股；甲类股份 [";5s&)q  
abatement of tax 减税；减扣免税额 3
B|-xq;]I  
ABN AMRO Bank N.V. 荷兰银行 cNB$g )`  
above-the-line expenditure 线上项目支出；经常预算支出 ~oR&
0et  
above-the-line receipt 线上项目收入；经常预算收入 &1C9K>  
ABSA Asia Limited 南非联合亚洲有限公司 7CN[Z9Y^}  
absolute change 绝对数值变更 ZUI\0qh+  
absolute expenditure 实际开支 QKkr~?sTO  
absolute guideline figure 绝对准则数字 p?NjxQLA  
absolute interest 绝对权益 L/+J|_J)  
absolute order of discharge 绝对破产解除令 ,^Srd20  
absolute profit margin 绝对利润幅度 %H~gN9Vn#@  
absolute value 实值；绝对值 #\;w
::  
absolutely vested interest 绝对既得权益 ^"#rDP"v  
absorbed cost 已吸收成本；已分摊成本 e{+{,g{iu  
absorption 吸收；分摊；合并 @BW8`Ky
1  
absorption rate 吸收率；摊配率；分摊率 =}KbE4D+8  
ACB Finance Limited 亚洲商业财务有限公司 ZVR 9vw28  
acceptable form of reciprocity 合理的互惠条件 |dzF>8< )  
acceptable rate 适当利率；适当汇率 ~,65/O  
acceptance agreement 承兑协议 6OW-Dif^AG  
acceptance for honour 参加承兑 JX<W[P>M  
acceptor 承兑人；接受人；受票人 n^)9QQ  
acceptor for honour 参加承兑人 .v&h>@'m  
accident insurance 意外保险 *w,gi.Y3  
Accident Insurance Association of Hong Kong 香港意外保险公会 ,DOmh<b  
accident insurance scheme 意外保险计划 |6Z MxY  
accident year basis 意外年度基准 ">&:(<  
accommodation 通融；贷款 ?i
=!UN  
accommodation bill 通融票据；空头票据 <vuX " 8  
accommodation party 汇票代发人 ;i?!qB>baX  
account balance 帐户余额；帐户结余 TRok4uc  
account book 帐簿 odn`%ok  
account collected in advance 预收款项 qP'g}Pc  
account current book 往来帐簿 bbkI}d%(Ng  
account of after-acquired property 事后取得的财产报告 >U/g*[>  
account of defaulter 拖欠帐目 TAoR6aE  
account payable 应付帐款 |;-r};  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 L2$L.@  
account receivable 应收帐款 D*Q#G/TF3  
account receivable report 应收帐款报表 /8HO7E+5  
account statement 结单；帐单；会计财务报表 OkUpgXU  
account title 帐户名称；会计科目
bD-Em#>  
accountant's report 会计师报告 <\EfG:e  
Accountant's Report Rules 会计师报告规则 [LDzR7vnf  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -ix1<e  
Accounting Arrangements 《会计安排》 itgO#(g$Q  
accounting basis 会计基础 oA%[x  
accounting by Official Receiver 破产管理署署长呈交的帐目 j'x{j %U  
Accounting Circular 《会计通告》 W>nb9Isp  
accounting class 会计类别 gD=5M\  
accounting date 记帐日期；会计结算日期 "uC*B4`  
accounting for money 款项核算 K7VG\
Ec  
Accounting Officer 会计主任 Vgk,+l!4  
accounting period 会计报告期；会计期 Z!eq/  
accounting policy 会计政策；会计方针 w8ld*z  
accounting practice 会计惯例 =Q/>g6  
accounting principle 会计准则 I*2rS_i[T  
accounting record 会计记录 _=x_"rzx  
accounting report 会计报告 xB+H7Ya  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 eF1%5;" W  
Accounting Society of China 中国会计学会 XOU$3+8q5  
accounting statement 会计报表 Q0_W<+`  
accounting system 会计制度；会计系统 c/U6K yiK  
accounting transaction 会计事项；帐务交易 @v=q,A8_  
accounting treatment 会计处理 =1[g`b  
accounting year 会计年度 VrxH6Y  
accretion 增值；添加 BAHx7x#(  
accrual 应计项目；应累算数目 ~mU_`o  
accrual basis 应计制；权责发生制 kR(=VM JU  
accrual basis accounting 应计制会计；权责发生制会计 2f4c;YS  
accrue 应累算；应计 lHqx}n@e  
accrued benefit 应累算利益 74(J7  
accrued charges 应计费用 1iDo$]TEK  
accrued cumulative preference share dividend 应累算的累积优先股股息 =7,UqMl_  
accrued expenses 应累算费用 "6QMa,)D  
accrued interest payable 应付利息；应计未付利息 d]`,}vi#E9  
accrued interest receivable 应收利息；应计未收利息 *)I1gR~  
accrued right 累算权益 @E;pT3; )  
accruing profit 应累算的利润 b15qy?`y  
accumulated fiscal reserve 累积财政储备 j #YFwX4.  
accumulated profit 累积利润；滚存溢利 f|0QN#$  
accumulated reserve 累积储备 4
pT|r6!<  
accumulation of surplus income 累积收益盈余 =fo/+m5  
acquired assets 既得资产 gAP}KR#T  
acquisition 收购；购置；取得 qQvb;jO  
acquisition cost 购置成本  gVkI=J  
acquisition expenses 购置费用 Fo~v.+^?  
acquisition of 100% interest 收购全部股权 xrnH=>.;m  
acquisition of control 取得控制权 Y1\vt+`O  
acquisition of fixed assets 购置固定资产 AgJ~6tK  
acquisition of shell “买壳” %T\x~)
 
acquisition price 收购价 >6+K"J-@  
act of God 天灾 8l0 (6x$  
acting partner 执事合伙人 "M &4c:cz  
active market 买卖活跃的市场；交投畅旺的市场；旺市 BB$>h-M/%#  
active partner 积极参与的合伙人 ,&G M\FTeb  
active trading 交投活跃 ~\,6C1M  
actual circulation 实际流通 yFsXI0I[p  
actual cost 实际成本 zmRK%a(  
actual expenditure 实际开支；实际支出 .?RjH6W  
actual income 实际入息；实际收入；实际收益 *, K \A  
actual market 现货市场 e`F|sz]k"H  
actual price 现货价；实际价格 &J:)*EjVl5  
actual profit 实际利润 {[*_HAy7  
actual quotation 实盘；实际价位；实际报价 EZBzQ""  
actual year basis 按实际年度计算 C<XDQ>?  
actuals 实货 cO&9(.d  
actuarial investigation 精算调查 Kf~+jYobO  
actuarial principle 精算原则 y@_?3m7B=  
actuarial report 精算师报告 ~#\#!H7  
Actuarial Society of Hong Kong 香港精算学会 F JhVbAMd  
actuarial valuation 精算师估值 He3zV\X[Z  
actuary 精算师 q/79'>`|ai  
ad referendum agreement 暂定协议；有待覆核的协定 ze)K-6SKH  
ad valorem duty 从价税；按值征税 {fD#=  
ad valorem duty system 从价税制 Al}PJz\  
ad valorem fee 从价费 ze N!*VG  
ad valorem tariff 从价关税 O]eJQ4XN<  
additional allowance 额外免税额 Mk?
I}  
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 F-0PmO~3+W  
additional assessment 补加评税 \'*`te:{  
additional commitment 额外承担 ,c l<74d  
additional commitment vote 额外承担拨款 [{$0E=&0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 x$DJ  
additional dependent parent allowance 供养父母额外免税额 V"iLeC  
additional provision 额外拨款 |pSoBA9U  
additional stamp duty 附加印花税 IoOnS)  
additional tax 补加税罚款；补加税款 GJPZ[bo  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 qCN7i&k,  
adjudged bankrupt 被裁定破产 ulJ
YJ+CC!  
adjudicated bankrupt 裁定破产人 e]h'  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 tb3fz")UC  
adjudication of bankruptcy 裁定破产；宣告破产 ifZNl,  
adjudication of insolvency 裁定无力偿还债务 Ypj)6d  
adjusted actual 经调整的实数；调整后的实数 bz]O(`  
adjusted current assets 经调整的流动资产；调整后的流动资产 oW6<7>1M7  
adjusted figure 经调整的数字；调整后的数额 $t'I*k^N  
adjusted liabilities 经调整的负债；调整后的负债 |Eu~=J7@  
adjusted loss 经调整的亏损；调整后的亏损 vI}S6-"<  
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 k
]pD3.QJ  
adjusted profit 经调整的利润；调整后的利润 ;jI"|v{vnS  
adjusted surplus 经调整的盈余额；调整后的盈余额 !Jl0Eu  
adjusted value 经调整的价值；调整后的价值 e8<nPt`C  
adjustment 调整；修订；理算〔保险〕 ~W{h-z%q  
adjustment centre 调剂中心 v*'\w#  
adjustment lag 调整过程的时间差距；调整时差 [S+-ovl  
adjustment mechanism 调整机制 C/VYu-p%  
adjustment of loss 亏损调整 *?Ef}:]  
adjustment process 调整过程；调整程序 N)WG~=Gi  
adjustment range 调整幅度 ^I?y\:.  
administered exchange rate 受管制汇率 REBDr;tv  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1G.gPx[  
administration expenses 行政费用 ?ovGYzUZ  
administration fee 手续费；行政费 1:UC\WW  
administration in bankruptcy 破产管理 JZxF)]^  
administration order 遗产管理令 d2yHfl]3  
administrator 管理人；遗产管理人 F*:NKT d  
administrator of the estate 遗产管理人 I.1l
  
admission of debt 债项承认书 5zna?(#}  
admission of proof 接纳债权证明 J5( D7rp#  
advance 放贷款项；垫付款项；预支款项；预付款项 @rE)xco  
advance account 暂支帐目；预付款帐户 w{EU9C
 
advance compensation 预付补偿金 B?Sfcq-  
advance from shareholder 股东垫款 1R9?[RE  
advance pending reimbursement 预支以待日后付还 w{x(YVSH  
advanced economy 先进经济体系 /,$\H  
advancement 预付；预付财产 PGl-2Cr  
advances warrant 垫款令 }/3pC a  
advancing 贷出 "m;]6B."  
adverse balance 逆差 %v:h]TA  
adverse exchange 逆汇 BM~niW;k  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^T6!z^g1h  
advice for collection 托收通知书 FD+PD:cQn  
advice of drawing 提款通知书；汇票通知书 TFDCo_>o  
advice of payment 付款通知 }h h^U^ia  
Advisory Committee [Securities and Futures Commission] [=3tAPpzK  
谘询委员会〔证券及期货事务监察委员会〕 pF+wHMhUe  
Advisory Committee on Diversification 经济多元化谘询委员会 +J8/,d  
affidavit 誓章；遗产申报誓章 9$@ g;?}Ps  
affidavit of no receipt 述明无收款的誓章 ~c$ts&Cl  
affiliate 联号；联营公司；附属公司 C?|3\@7  
affiliated company 附属公司；联号；联营公司 ~9
YA!48  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [c[MQA0  
affordability 负担能力 ~U6YN_W  
African Development Bank [AfDB] 非洲开发银行 X`QW(rq  
after-acquired property 事后取得的财产 ?$4R <  
after-hours dealing 市后交易 E wsq0D  
after-tax profit 税后盈利；税后利润；税后溢利 zb}+ m#q  
agency agreement 代理协议 w?W e|x3  
agency expenses 代理机构的开支 :P~& b P  
agency fee 代理费 H<7DcwXv  
Agency Law 《代理法》 Ilu`b|%D  
agent 代理人；承销人 ruA+1-<f  
agent of company 公司代理人 13_~)V  
agent's fee 代理人费；经纪费 bRz^=  
aggregate 总计；总数；总体数字 RXS|-_$  
aggregate amount 总款额；总额 sxwW9_C  
aggregate assets and liabilities 总体资产与负债 }Rxg E~F  
aggregate at constant price 按固定价格计算的总体数字 Ss! 3{VW  
aggregate demand 总需求 gLMea:  
aggregate gross position 总持仓量 Rue|<d1  
aggregate limit 总限额 ^
WW|AS  
aggregate of salaries tax 合计薪俸税 q}v04Yy,o  
aggregate performance 总体表现；总体业绩 )-:eQ{st`  
aggregate supply 总体供应 ]N <]  
aggregate surplus 总盈余 %g@3S!lK  
aggregate total 整体总额 b_gN?F7_  
aggregate value 总值；合计价值 uPC qO+f  
aggregated basis 合计基准 R:BBNzY}f  
aggregated net chargeable income 合计应课税入息实额 tDHHQ  
aggregation 合并计算；合计；总和 39aCwhh7v  
aggregation of incomes of husband and wife 夫妇入息合并计算 C2=iZ`Z>T  
aggregation of property 财产的总和 rspoSPnY1  
agio 差价；贴水 3kqV_Pjg  
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》 xZ=FH>Y6'  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 8w8I:*  
《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》 Fxth>O`$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment j[J@tM#  
《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》 ]{2{:`s  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Q] yT  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 C6V&R1"s  
agreement for a settlement 授产协议 X$|TN+Ub  
agreement for assignment 转让协议 !eAdm  
agreement for sale 售卖协议；买卖协议 !:O/|.+Vmf  
agreement for sale and purchase 买卖协议 OV("mNh  
agreement for the payment of interest 支付利息协议 LLn{2,jfQ  
agreement for the repayment of money 还款协议 nHA`B.:B  
agreement of reinsurance 再保险协议 }8F$& AFt  
Agricultural Bank of China 中国农业银行 "i{_<;p O  
air passenger departure tax 飞机乘客离境税 x1V2|~;p|  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !Xx<~lIC  
airport tax 机场税 hp]ng!I{\u  
alcohol duty 酒精税 +fP/|A8P  
alienation 让与；让渡；转让 v;bP8)mI  
alimony 生活费；赡养费 3ES[ N.V#  
All Ordinaries Index [AOI] 所有普通股指数 jo;uRl  
all risks 全险；综合险 ZG/8Ds  
All Sales Record for Stock Market 《股票市场成交报告》 ]%<Q:+38  
Allied Capital Resources Limited 新联财务有限公司 &e]]F#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Ce5w0&VlS  
allocation letter 拨款信件 hi3sOK*r;<  
allocation of fund 分配款项；预留款项 O? Gl4_y  
allocation of profit 利润分配；溢利分配 <[y$D=n  
allocation warrant 拨款令 $]H=  
allotment 分配；配股 hLytKPgt  
allotment notice 股份配售通知；配股通知 :ONuWNY N  
allotment of shares 股份分配 bxhg*A  
allowable 可获宽免；免税的 2
^ ,H_PS  
allowable business loss 可扣除的营业亏损 <{NYD.  
allowable expenses 可扣税的支出 h-b5   
allowance 免税额；津贴；备抵；准备金 h/X5w4  
allowance for debts 债项的免税额 )
}Rfa}MD  
allowance for depreciation by wear and tear 耗损折旧免税额 ,P@/=I5  
allowance for funeral expenses 殡殓费的免税额 $D/bU lFx  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 TI[UX16Tz1  
allowance for repairs and outgoings 修葺及支出方面的免税额 U%^eIXV|  
allowance to debtor 给债务人的津贴 I)XOAf$6  
alteration of capital 资本更改 ;]&~D +XH  
alternate trustee 候补受托人 bQdSX8: !R  
amalgamation 合并 5Q$r@&qp  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 G_^iR-
  
ambit of charges 征税范围；收费范围 ^YG7dd_  
amended valuation 经修订的估值 5&?KW)6 Rz  
American Commodities Exchange 美国商品交易所 (3N"oE.b]  
American Express Bank Limited 美国运通银行 .A*VLF*m  
American Stock Exchange 美国证券交易所 oGJ*Rn)Z  
amortization 摊销 W%>i$:Qq  
amount due from banks 存放银行同业的款项 ,5\2C{  
amount due from banks abroad 存放海外银行同业的款项 eg2U+g4  
amount due from holding companies 控股公司欠款 iF [?uF  
amount due from local banks 存放本港银行同业的款项 4z9#M;qT  
amount due to banks 银行同业的存款 c:ll
OHA  
amount due to banks abroad 海外银行同业的存款 =CjNtD2]  
amount due to holding companies 控股公司存款 &}nBenYp  
amount due to local banks 本港银行同业的存款 !]rE
TP_  
amount due to outport banks 外埠银行同业的存款 b'7z DZI]  
amount for note issue 发行纸币的款额 +^4BO`   
amount of bond 担保契据的款额 c/<Sa|
'  
amount of consideration 代价款额 $"sq4@N
 
amount of contribution 供款数额 R81{<q'%X  
amount of indebtedness 负债款额 5@+4
 
amount of principal of the loan 贷款本金额 =&q-[JW  
amount of rates chargeable 应征差饷数额 FJ{,=@  
amount of share capital 股本额 zNV!@Yr  
amount of sums assured 承保款额 z/Ns5  
amount of variation 变动幅度 >~5lYD  
amount of vote 拨款数额 QE45!Zg  
amount payable 应付款额 *2,e=tY>  
amount receivable 应收款额 3!.H^v?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 't|Un G  
analysis 分析 .~.``a  
ancillary risk 附属风险 >bfYy=/  
annual account 周年帐目；周年帐目报表；年度决算；年结 RIy5ww}3|  
annual accounting date 年结日期 s&dO/}3uR]  
annual allowance 每年免税额；年积金；年度津贴；年津 PTbA1.
B  
annual balance 年度余额 Pt6hGSo.  
annual disposable income 每年可动用收入 :!JpP R5  
annual estimates 周年预算 _{LN{iqDv  
annual fee 年费 k_D4'(V:b  
annual general meeting 周年大会 4<G?  
annual growth rate 年增率；每年增长率 7Wwp )D  
annual long-term supplement 长期个案每年补助金 rU=b?D)n!w  
annual pensionable emolument 可供计算退休金的年薪 (C`FicY  
annual report 年报 O{k89{  
Annual Report on the Consumer Price Index 《消费物价指数年报》 >~I xyQp  
annual return 周年报表；周年申报表；每年报税表格 aho'|%y)  
Annual Return Rules 《周年报表规则》 Hp)X^O"  
annual review of consumer prices 每年消费物价回顾 eyeNrk*2o  
annual roll-forward basis 逐年延展方式 YgE]d?_h  
annual salary 年薪 r}/yi  
annual statement 年度报表；年度决算表 ;wij}y-6  
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 2;r]gT~  
annuitant 年金受益人 Sl3KpZ  
annuity 年金 Gb(C#,xbK  
annuity contract 年金合约 nG"tO'J6  
annuity on human life 人寿年金 r]A"Og_U  
antecedent debt 先前的债项 }P<Qz^sr_  
ante-dated cheque 倒填日期支票 1~}m.ER  
anticipated expenditure 预期开支 )uQ-YC('0  
anticipated net profit 预期纯利 (^sh  
anticipated revenue 预期收入 L`9TB"0R+  
anti-inflation measure 反通货膨胀措施 lGdM80f  
anti-inflationary stance 反通货膨胀立场 ]2Sfkl0  
apparent deficit 表面赤字 Guk.,}9  
apparent financial solvency 表面偿债能力 N\9}\Rk@  
apparent partner 表面合伙人 3iE
-6udCS  
application for personal assessment 个人入息课税申请书 [YC=d1F5  
application of fund 资金应用 9$7&URwSDI  
application to release as liquidator and to destruct the books of accounts and documents Ts|
--,  
申请免除清盘人职务及毁灭帐簿与文件 Lw*;tL<,  
appointed actuary 委任精算师 9[cp7
Rcb  
appointed auditor 委任核数师；委任审计师
fCgBH~w,9  
appointed trustee 委任的受托人 
%1Bn_  
appointer 委任人 [Q4_WKI0T  
apportioned pro rata 按比例分摊 Q)09]hP[Xj  
apportionment 分配；分摊 C=fsJ=a5;  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z?m -&%  
apportionment formula 分摊方程式 tIq>Oojdx  
apportionment of estate duty 遗产税的分摊 *)limqe3"$  
appraisal 估价；评估 ?h/xAl  
appreciable growth 可观增长 16"#i  
appreciable impact 显着影响 3`8dii  
appreciable increase 可观增长 yGU .AM  
appreciation 增值；升值 Ne3R.g9;Z  
appreciation against other currencies 相对其他货币升值 Lltc4Mzw  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 OnZF6yfN=3  
appreciation tax 增值税 b,nn&B5@{  
appropriation 拨款；拨用；拨付 q5Fs)B  
appropriation account 拨款帐目 YiD-F7hf.*  
Appropriation Bill 拨款法案 ]JOephX2R  
appropriation-in-aid system 补助拨款办法
8RVS)D''  
approved assets 核准资产 "mP&8y9F  
approved basket stock 认可一篮子证券 `/z_rqJ0CL  
approved budget 核准预算 k@#5$Ejc2  
approved charitable donation 认可慈善捐款 ,zQo {.  
approved charitable institution 认可慈善机构 U
1OFDXHG  
approved currency 核准货币；认可货币 c\At0.QCA  
approved estimates 核准预算 AgIazv1  
approved estimates of expenditure 核准开支预算 ^NXcLEaP*<  
approved overseas insurer 核准海外保险人 Rv=DI&K%n  
approved overseas trust company 核准海外信托公司 XMGx^mn  
approved pooled investment fund 核准汇集投资基金 /QQ8.8=5  
approved provident fund scheme 认可公积金计划 LH4>@YPGE#  
approved provision 核准拨款 Ng\/)^  
approved redeemable share 核准可赎回股份 _@Y"$V]=Vt  
approved regional stock 认可地区性证券 MR`:5e  
approved retirement scheme 认可退休金计划 1%%'6cWWu  
approved subordinated loan 核准附属贷款 WzjL-a(  
arbitrage 套戥；套汇；套利 yQ9ZhdQS  
arbitrageur 套戥者；套汇者 Mtm/}I  
arbitrary amount 临时款项 pe9@N9_5  
arrangement 措施；安排；协定 d')-7C  
arrears 欠款 gw"
~RV0  
arrears of pay 欠付薪酬 ][,4,?T7  
arrears of revenue 逾期未收税款；逾期未收的帐项 BT]ua]T+  
articles of association 组织章程；组织细则；组织章程细则 0
o;O`/x  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 O`WIkBV!  
ascertainment of profit 确定利润 >
&OUGu|  
"Asia Clear" “亚洲结算系统” #/|75 4]]  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 zrs<#8!Y_!  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 n|Pr/ddL  
Asian Development Fund [ADF] 亚洲发展基金 ?>af'o:  
Asian dollar bond 亚洲美元债券 &-M]xo^  
Asian dollar market 亚洲美元市场 P.djd$#  
Asian dollar rate 亚洲美元利率 QdQd(4/1  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 f;gZ|a  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 'Gjq/L/x  
asked price 沽盘；喊价；索价；卖方报价 &rp!%]+xAM  
assessable income 应评税入息 RPVT*`o  
assessable loss 应评税亏损 P"1 S$oc  
assessable profit 应评税利润 [8"ojhdV  
assessable value 应评税值 #Z\
O}<  
assessed profit 估定利润 Cp#)wxi6[y  
assessed value 经评估价值 A3HF,EG  
assessment 评税；评定；估价；评税单 {
XgnZ`*  
assessment number 评税编号；估价编号 5o#Yt  
assessment of additional tax 补加税评税 FW8-'~  
assessment of performance 业绩评估；实绩评价 rz%<AF Z  
Assessor 评税主任 Rs*vm  
asset price bubbles 资产价格泡沫 $<|ocUC7  
asset-backed securities 具资产保证的证券 X eoJ$PfT  
assets accretion 资产增值 9XX>A*  
assets and liabilities 资产与负债 K^zDNIQU  
assets betterment statement 资产递增表；资产改进表 6"U8V?E  
assets lending 实物放款；有抵押贷款 -I":Z2.fR  
assets of the company passing on the death 死者去世时转移的公司资产 C9qJP^F  
assets pledged as security for liabilities 用作负债抵押的资产 3NIUW!gr  
assets portfolio 资产投资组合 +R6a}d/K  
assets price 资产价格 n-o3  
assets quality 资产质素 DdSSd@,x*  
assets realization 资产变现 S_v(S^x6  
assets refinancing arrangement 资产再集资安排 M"{uX
  
assets securitization 资产证券化 !"Q}R p  
assets situated outside Hong Kong 在香港以外地方的资产 _n"Ae?
TP  
assets stripping 削减资产；拆卖资产 fj>C@p  
assets value 资产值 09S6#;N&  
assignee 承让人 y,=du  
assignment 转让；转让书；转让契 &3Z?UhH  
assignment of interest 权益转让 <*|?x86~  
assignment of letters patent and trade mark 专利证书及商标转让 ]"F5;p;y  
assignment of property 物业转让；物业转让书 /qU>5;  
assignment right 转让权 k%P;w1  
assignor 转让人 fQ 7vL~E  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ]X
eO0Y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 C5W>W4EM  
associate member 附属会员 b.F^vv"]]  
associated body corporate 相联法人团体 :?Y$bX}a  
associated company 相联公司；联属公司 *1{S*`|cJy  
associated corporation 相联法团 &<5+!cV=  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] :jEPu3E:  
公认会计师公会〔英国〕 4=Gph  
Association of Futures Exchange Brokers 香港期货经纪协会 eKN$jlg  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 iWLa>z|,  
association of underwriters 承保人组织 ;n6b%,s  
assumption of control 接管 06*rWu9P3  
assurance 担保；保险；转易；转易书 `zpbnxOL$T  
assurance of interest 权益的转易 ^YvB9XN  
at 19XX price 按一九ＸＸ年价格计算 s%pfkoOY%  
at a discount 按赔价计算；按贴水价格计算；打折扣 ] asBd"  
at a premium 按溢价计算；按升水价格计算 dQb.BOI)h  
at call 通知付款；按通知 N]N4^A'  
at constant market price 按固定市价计算 Nt:9MG>1  
at constant price 按固定价格计算 LfLFu9#:w  
at cost 按成本计算 'b/<x|  
at current market price 按当时市价计算；按现时市价计算 7@}$|u:JUF  
at current price 按当时价格计算；按现时价格计算 8K9$,Ii  
at factor cost 按要素成本计算；按生产要素成本计算 Ucdj4[/,h  
at money-of-the-day price 按付款当日价格计算 T]T;$  
at or better 按指定或较佳价位〔买卖指令〕 9\;|x  
at par 按面值计算；平价 b;GD/UI  
at sight 见票即付 v$wBxCY  
at the close 按收市盘 j'0r'  
at the opening 按开市盘 ?7MqeR4/E  
attestation 见证；见证条款 =Gk/k}1  
at-the-money option 平价期权 &~e$:8+  
attorney 受权人；受托代表人 27F~(!n  
attornment 新拥有人承认书 lb*8G  
attributable profit 可归属利润 ww k PF  
attributable share value 可归属股份价值 KvPX=/&Zu  
Auckland Stock Exchange 奥克兰证券交易所 up'  
auction 拍卖 $ (=~r`O+1  
auctioneer 拍卖商 }!>=|1fY  
audit 审计；核数 &PWB,BXv  
Audit Commission 审计署 U
LH0'@BJ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] TBrGA E  
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〕 }MbH3ufC  
audit review 帐目审查 Q,h7Sk*  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 C1EtoOv K  
audited account 审计帐目；经审计的帐目 Q&'}BeUbm  
audited annual account 经审计的周年帐目 JRMM?y  
audited balance sheet 经审计的资产负债表 Wu6<\^A  
auditor 核数师；核数主任；审计师 A'&n5)tb  
auditor's certificate 核数师证明书；审计师证明书 Mwp$  
auditor's report 核数师报告；审计师报告 4*.K'(S5fx  
Aussie bond 澳元债券
3jH\yXj  
austerity budget 紧缩预算 fq[;%cr4  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 +>~?m*$  
Australia All Ordinaries Index 澳洲所有普通股票指数 YW\0k5[  
Australian Dollar [AUD] 澳元 R%D'`*+  
Australian Options Market 澳大利亚期权市场
;6ecrQMw&  
Australian Securities Commission 澳洲证券事务监察委员会 mo{MR:>)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ._9 n~=!  
Australian Stock Exchange 澳大利亚证券交易所 R9rj/Co  
Austrian Schilling [ATS] 奥地利先令 jjM\.KL]  
authentication 认证；鉴证
OS|>t./U  
authority to purchase 委托购买证；委购书 =qy=-j]  
authorization 认可；核准；授权；授权书 4_v]O  
authorization by direction 指示授权 Y
wY74w:  
authorization by instruction 指令授权 [+m?G4[  
authorization by warrant 令状授权 l
7{oi!   
authorization of unit trust 单位信托的认可 ^ci3F<?Q=  
authorized agent 指定代理人 
1?*  
authorized capital 法定资本 0[?ny`Y  
authorized clerk 出市员 @H>@[+S#  
authorized dealer 认可交易商 :'F}Dy  
authorized financial institution 认可财务机构 38DT2<qC  
authorized fund 认可基金 0$+fkDf  
authorized fund house 获授权的基金公司；认可基金公司 G0O#/%%  
authorized institution 认可机构 jn >d*9u  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^.k |SK`U  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 BBG3OAyg_  
authorized insurer 获授权保险人；获认可承保人 Io4(f  
authorized investment 特准投资项目 @yXfBML?]  
authorized person 获授权人 ofYlR
|  
authorized representative 获授权代表 p Dx-2:}  
authorized share capital 法定股本 e!Y0-=?nf#  
automated quotation system 自动报价系统 B+C);WQ,  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]  c gz
wx  
自动交易系统〔香港期货交易所有限公司〕 G0u LmW70  
automatic adjustment mechanism 自动调整机制 CC\*?BKj"  
automatic adjustment system 自动调整系统
3p2P= T  
Automatic Clearing House 自动票据交换所 mbnV[  
automatic exchange rates accumulation system 自动化汇率累集系统 9Y>8=#.c  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 kF;DBN  
automatic teller machine [ATM] 自动柜员机 HHX-1+L  
autopay 自动转帐 r:&`$8$  
available assets 可用资产 ~8"8w(CG*I  
available fiscal reserve 现存财政储备 
ay "'#[  
available profit 可用利润 \I"Z2N>^z  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ]?x: Qm'yo  
average 平均；平均数；海损 <<=WY_m}  
average basic salary 平均基本薪金 jdE5~a+  
average consumer expenditure 平均消费开支；一般消费开支 -C(
b,F%%  
average cost 平均成本 9% l%  
average cost of land production 增辟土地平均成本 Yt|6 X:l  
average daily turnover 平均每日成交额 YEkh3FrbwH  
average daily wage rate 平均每日工资率 .<tquswg  
average expenditure pattern 平均开支模式 {-|{xBd  
average growth rate 平均增长率 '>$]{
vQ3  
average net fixed assets 固定资产平均净值 E0%~!b  
average of relatives 相对价格平均数 s&\I=J.  
average price 平均价格 B+^(ktZp@  
average propensity to consume 平均消费倾向；一般消费倾向 \AL f$88>@  
average propensity to save 平均储蓄倾向；一般储蓄倾向 h~{aGo  
average rate 平均率 N]KxAttt  
average revenue 平均收入；平均收益 OGl$W>w1  
average stock 平均库存；平均存货 ,rJXy_  
average yearly rent 平均年租 !T]
(Udf  
avoidance of double taxation 避免双重课税 bAKiq}xG%i  
avoidance of tax 避税

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