一些有用的会计术语(也不知道发的地方对不对)A

A: ~F.kgX  
A share Ａ股；甲类股份 .YlhK=d4  
abatement of tax 减税；减扣免税额 _W  
ABN AMRO Bank N.V. 荷兰银行 oqa8v6yG'  
above-the-line expenditure 线上项目支出；经常预算支出 0]Qk*u<  
above-the-line receipt 线上项目收入；经常预算收入 y7T<Auue`  
ABSA Asia Limited 南非联合亚洲有限公司 NI85|*h  
absolute change 绝对数值变更 HXb_k1n  
absolute expenditure 实际开支 k9!euj&  
absolute guideline figure 绝对准则数字 1'!%$D  
absolute interest 绝对权益 sP@7%p>wt  
absolute order of discharge 绝对破产解除令 6FFM-9*|[  
absolute profit margin 绝对利润幅度 %fIYWu`X  
absolute value 实值；绝对值 ` 1vDp.  
absolutely vested interest 绝对既得权益 FyWrb+_0v  
absorbed cost 已吸收成本；已分摊成本 9P&{Xhs7  
absorption 吸收；分摊；合并 .W51Cup@&  
absorption rate 吸收率；摊配率；分摊率 ;$g?W"  
ACB Finance Limited 亚洲商业财务有限公司 7_~_$I~g*  
acceptable form of reciprocity 合理的互惠条件 )ml#2XP!f  
acceptable rate 适当利率；适当汇率 T_ga?G<  
acceptance agreement 承兑协议 >Q2kXwN  
acceptance for honour 参加承兑 X@\ 9}*9  
acceptor 承兑人；接受人；受票人 oIG
F=x,e8  
acceptor for honour 参加承兑人 589P$2e1X  
accident insurance 意外保险 t[p/65L>8  
Accident Insurance Association of Hong Kong 香港意外保险公会 @;7Ht Z`  
accident insurance scheme 意外保险计划
9R99,um$  
accident year basis 意外年度基准 ^[.Z~>3!\q  
accommodation 通融；贷款 nP+jkNn3  
accommodation bill 通融票据；空头票据 ke19(r Ch  
accommodation party 汇票代发人 M~g{}_0Z  
account balance 帐户余额；帐户结余 !,OY{='  
account book 帐簿 2Ft#S8  
account collected in advance 预收款项 zsr;37  
account current book 往来帐簿 ]92=PA>75  
account of after-acquired property 事后取得的财产报告 >rY^Un{Z  
account of defaulter 拖欠帐目 i?D)XXB85  
account payable 应付帐款 |w.h97fj  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 l}~9xa}:D|  
account receivable 应收帐款 num2HtU&%  
account receivable report 应收帐款报表 oC}2 Z{  
account statement 结单；帐单；会计财务报表 c!a1@G  
account title 帐户名称；会计科目 _Jn@+NoO  
accountant's report 会计师报告 Rnw v/)  
Accountant's Report Rules 会计师报告规则 %+oV-o\ #A  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =}%Q}aPp  
Accounting Arrangements 《会计安排》 kZ'wXtBYe  
accounting basis 会计基础 S\sy] 1*?$  
accounting by Official Receiver 破产管理署署长呈交的帐目 $msf~M*  
Accounting Circular 《会计通告》 br')%f}m  
accounting class 会计类别 rih@(;)1  
accounting date 记帐日期；会计结算日期 =kb/4eRg  
accounting for money 款项核算 ]<k+a-Tt  
Accounting Officer 会计主任 h*V~.H  
accounting period 会计报告期；会计期 9>/:c\q+  
accounting policy 会计政策；会计方针 'H(khS  
accounting practice 会计惯例 Vo%DoZg  
accounting principle 会计准则 5P[urOvV  
accounting record 会计记录 $pajE^d4V  
accounting report 会计报告 H^XTzE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0Om<+]).R  
Accounting Society of China 中国会计学会 /0r6/ _5-.  
accounting statement 会计报表 +8.1cDEH\  
accounting system 会计制度；会计系统 %FJB9?9=|  
accounting transaction 会计事项；帐务交易 LJOJ2x  
accounting treatment 会计处理 fv:&?gc  
accounting year 会计年度 h]WW?.  
accretion 增值；添加 ,p V3O`z  
accrual 应计项目；应累算数目 zYEb#*Kar  
accrual basis 应计制；权责发生制 <f;Xs(  
accrual basis accounting 应计制会计；权责发生制会计 =a6e*f  
accrue 应累算；应计 A\v]ZN4  
accrued benefit 应累算利益 7Mb-v}  
accrued charges 应计费用 n9Ktn}  
accrued cumulative preference share dividend 应累算的累积优先股股息 u-=VrHff^*  
accrued expenses 应累算费用 d5'4RYfkQ  
accrued interest payable 应付利息；应计未付利息 !=?Q>mz  
accrued interest receivable 应收利息；应计未收利息 vk<4P;
A(G  
accrued right 累算权益 cHon' tS  
accruing profit 应累算的利润 6|Xm8,]yRw  
accumulated fiscal reserve 累积财政储备 m}]\^$d  
accumulated profit 累积利润；滚存溢利 ~b})=7n.  
accumulated reserve 累积储备 wRJ`RKJ-T  
accumulation of surplus income 累积收益盈余 9'A^n~JHF  
acquired assets 既得资产 IJBIO>Z/  
acquisition 收购；购置；取得 kyL]4:@W`  
acquisition cost 购置成本 3aFD*S  
acquisition expenses 购置费用 > QK"r7f/  
acquisition of 100% interest 收购全部股权 pDt45   
acquisition of control 取得控制权  g:?p/L  
acquisition of fixed assets 购置固定资产 -*;JUSGh  
acquisition of shell “买壳” 5}:`CC2,S~  
acquisition price 收购价 Jp(CBCG{F  
act of God 天灾 MS& 'Nj  
acting partner 执事合伙人 ZdlQ}l#F  
active market 买卖活跃的市场；交投畅旺的市场；旺市 C;m*0#9D  
active partner 积极参与的合伙人 2Zr,@LC  
active trading 交投活跃 is`~C  
actual circulation 实际流通 <+: PTG/('  
actual cost 实际成本 Xj$'i/=-+c  
actual expenditure 实际开支；实际支出 YXDuhrs}  
actual income 实际入息；实际收入；实际收益 ycrM8Mu 3  
actual market 现货市场 MI>_wG5P@  
actual price 现货价；实际价格 ft?c&h;At  
actual profit 实际利润 V"8w:?  
actual quotation 实盘；实际价位；实际报价 .Ix[&+LsY  
actual year basis 按实际年度计算 iu QMVtv  
actuals 实货 [{6fyd;  
actuarial investigation 精算调查 vOU9[n N[  
actuarial principle 精算原则 bdHHOpXM  
actuarial report 精算师报告 Q@/Z~xw"'I  
Actuarial Society of Hong Kong 香港精算学会 `vD.5  
actuarial valuation 精算师估值 a7"Aq:IjU  
actuary 精算师 V(0V$&qipc  
ad referendum agreement 暂定协议；有待覆核的协定 g1&q6wCg|  
ad valorem duty 从价税；按值征税 [#;CBs5o  
ad valorem duty system 从价税制 Jm,
tN/o*  
ad valorem fee 从价费 @cn8m  
ad valorem tariff 从价关税 u6i
X&%e  
additional allowance 额外免税额 40
%<E  
additional amount for unexpired risk 未过期风险的额外款额 c.}#.-b8  
additional assessable profit 补加应评税利润 Xn%O .yM6  
additional assessment 补加评税 "X\6tl7a|  
additional commitment 额外承担 H4uHCkj  
additional commitment vote 额外承担拨款 dg4q+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 FBS]U$1  
additional dependent parent allowance 供养父母额外免税额 GxA[N

 
additional provision 额外拨款 QFIYnxY9  
additional stamp duty 附加印花税 6b\JD.r*{  
additional tax 补加税罚款；补加税款 [n&SA]a  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :i* =s}cv  
adjudged bankrupt 被裁定破产 ;-8]  
adjudicated bankrupt 裁定破产人 $tDM U3,W  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 |A#\5u  
adjudication of bankruptcy 裁定破产；宣告破产 Ym 1; /'  
adjudication of insolvency 裁定无力偿还债务 z|O3pQn~  
adjusted actual 经调整的实数；调整后的实数 j{Sbf04  
adjusted current assets 经调整的流动资产；调整后的流动资产 CwwZ~2  
adjusted figure 经调整的数字；调整后的数额 [m(n-MuF  
adjusted liabilities 经调整的负债；调整后的负债 (PSL[P  
adjusted loss 经调整的亏损；调整后的亏损 w9C?wT  
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 Wx|De7*  
adjusted profit 经调整的利润；调整后的利润 uVa`2]NV r  
adjusted surplus 经调整的盈余额；调整后的盈余额 YFeL#)5y  
adjusted value 经调整的价值；调整后的价值 &[_D'jm+S0  
adjustment 调整；修订；理算〔保险〕 U|+c&TY
 
adjustment centre 调剂中心 64t:  
adjustment lag 调整过程的时间差距；调整时差 oq2-)F2/  
adjustment mechanism 调整机制 "]
U_o<V  
adjustment of loss 亏损调整 8j}o\!H  
adjustment process 调整过程；调整程序 h
}=  
adjustment range 调整幅度 VCa`|S?2  
administered exchange rate 受管制汇率 YD] :3!MI  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ?%Gzd(YEY  
administration expenses 行政费用
uIR/^o  
administration fee 手续费；行政费 \ `|  
administration in bankruptcy 破产管理 r>J%Eu/O  
administration order 遗产管理令 d?)Ic1][  
administrator 管理人；遗产管理人 ;!)gjiapw  
administrator of the estate 遗产管理人 ~xf uq{L;  
admission of debt 债项承认书 KU;J2Kt  
admission of proof 接纳债权证明 83_vo0@<6  
advance 放贷款项；垫付款项；预支款项；预付款项 C9n*?Mk:  
advance account 暂支帐目；预付款帐户 TsY nsLQY  
advance compensation 预付补偿金 YB376/  
advance from shareholder 股东垫款 oT"7O5v  
advance pending reimbursement 预支以待日后付还 DUb8 HgcV}  
advanced economy 先进经济体系 co{i~['u  
advancement 预付；预付财产 op61-:q/  
advances warrant 垫款令
cq}i)y  
advancing 贷出 vPD%5AJN  
adverse balance 逆差 `+@r0:G&v  
adverse exchange 逆汇 Wcki=ac\v!  
advertisement addressed to shareholders 在报章刊登的致股东通告 x| r#  
advice for collection 托收通知书 ;:'ABfs  
advice of drawing 提款通知书；汇票通知书 j9&x#U  
advice of payment 付款通知 @
s|yH"  
Advisory Committee [Securities and Futures Commission] 0](V@F"~  
谘询委员会〔证券及期货事务监察委员会〕 3z -="_p  
Advisory Committee on Diversification 经济多元化谘询委员会 Xr{ r&Rl  
affidavit 誓章；遗产申报誓章 K9) |b`E=  
affidavit of no receipt 述明无收款的誓章 d)L,kzN  
affiliate 联号；联营公司；附属公司 bZu2.?{  
affiliated company 附属公司；联号；联营公司 tkW7wP;  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 9!s)52qt  
affordability 负担能力 |l:,EA_v|  
African Development Bank [AfDB] 非洲开发银行 fHXz{,?/w  
after-acquired property 事后取得的财产 p%IVWeZnx  
after-hours dealing 市后交易 9b)'vr*Hy7  
after-tax profit 税后盈利；税后利润；税后溢利 yZ,S$tSR  
agency agreement 代理协议 {VKP&{~O  
agency expenses 代理机构的开支 fr8hT(,s)  
agency fee 代理费 ;n.SRy6
 
Agency Law 《代理法》 VN]j*$5   
agent 代理人；承销人 o_cAelI[!  
agent of company 公司代理人 spma\,o  
agent's fee 代理人费；经纪费 ftP]WGSS>  
aggregate 总计；总数；总体数字 `bW0Va N  
aggregate amount 总款额；总额 )|KZGr  
aggregate assets and liabilities 总体资产与负债 <"nF`'olV  
aggregate at constant price 按固定价格计算的总体数字 (>`S{L C>s  
aggregate demand 总需求 ]s`cn}d  
aggregate gross position 总持仓量 lhB;jE  
aggregate limit 总限额 + De-U.  
aggregate of salaries tax 合计薪俸税 ZV$!dHW/  
aggregate performance 总体表现；总体业绩 '3 JVUHn  
aggregate supply 总体供应 Iy Vmz'  
aggregate surplus 总盈余 lQG;WVqW  
aggregate total 整体总额 L 7l"*w(  
aggregate value 总值；合计价值 D{^CJ :n  
aggregated basis 合计基准 N\85fPSMG|  
aggregated net chargeable income 合计应课税入息实额 r=<1*u  
aggregation 合并计算；合计；总和 Xuj=V?5  
aggregation of incomes of husband and wife 夫妇入息合并计算 .B{:<;sa  
aggregation of property 财产的总和 f9^MLb6)  
agio 差价；贴水 ET\rd5Po  
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》 jV(b?r)eT{  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment D{M&>.  
《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》 +Oc |Oo  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment xOKf|  
《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》 Xvxj-\ -  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment GP_%.fO\M  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;9hS_%ldX4  
agreement for a settlement 授产协议 *ch7z|wo.  
agreement for assignment 转让协议 _m3#g1m{  
agreement for sale 售卖协议；买卖协议 #|F5Kh"  
agreement for sale and purchase 买卖协议 rvPmd%nk-  
agreement for the payment of interest 支付利息协议 e%^PVi  
agreement for the repayment of money 还款协议 Pl&x6\zL  
agreement of reinsurance 再保险协议 dl+:u}9M$  
Agricultural Bank of China 中国农业银行 6nW]Q^N}  
air passenger departure tax 飞机乘客离境税 ltOsl-OpR  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *y
N#q>1  
airport tax 机场税 D9\ EkX  
alcohol duty 酒精税 2bxW`.fa  
alienation 让与；让渡；转让 hlFvm$P`M  
alimony 生活费；赡养费 XRXQ 7\n  
All Ordinaries Index [AOI] 所有普通股指数 K.42 VM)F  
all risks 全险；综合险 [k60=$y  
All Sales Record for Stock Market 《股票市场成交报告》 ~>S? m;  
Allied Capital Resources Limited 新联财务有限公司 OD).kP}s^  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 EgTj   
allocation letter 拨款信件 b;"Z`/h  
allocation of fund 分配款项；预留款项 QQQN}!xPj  
allocation of profit 利润分配；溢利分配 v[<;z(7Qk  
allocation warrant 拨款令 `9nk{!X\  
allotment 分配；配股 AP0z~
e  
allotment notice 股份配售通知；配股通知 n(j5dN>]  
allotment of shares 股份分配 \6vr)1~N>  
allowable 可获宽免；免税的 ij02J`w:Ra  
allowable business loss 可扣除的营业亏损 (~]0)J  
allowable expenses 可扣税的支出 7:n OAN}%  
allowance 免税额；津贴；备抵；准备金 #Wely~  
allowance for debts 债项的免税额 ||'A9  
allowance for depreciation by wear and tear 耗损折旧免税额 GyGF<%nq  
allowance for funeral expenses 殡殓费的免税额 5
3l!$#o  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I04c7cDp  
allowance for repairs and outgoings 修葺及支出方面的免税额 6gB;m$:fV  
allowance to debtor 给债务人的津贴 aR}Il&  
alteration of capital 资本更改 6dKJt  
alternate trustee 候补受托人 j9*5Kj  
amalgamation 合并 ~[:Cl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
e?fA3Fug  
ambit of charges 征税范围；收费范围 D()tP  
amended valuation 经修订的估值 APqYf<W  
American Commodities Exchange 美国商品交易所 (gb vInZ  
American Express Bank Limited 美国运通银行 &@z M<A  
American Stock Exchange 美国证券交易所 "/{H=X3was  
amortization 摊销 =&y6mQ  
amount due from banks 存放银行同业的款项 %!OA/7XbG  
amount due from banks abroad 存放海外银行同业的款项 $q0i=l&$&  
amount due from holding companies 控股公司欠款 AV;x'H7G  
amount due from local banks 存放本港银行同业的款项 NH!x6p]n  
amount due to banks 银行同业的存款 InB'Ag"  
amount due to banks abroad 海外银行同业的存款 $TFWum9wO  
amount due to holding companies 控股公司存款 imZ"4HnPP  
amount due to local banks 本港银行同业的存款 l*+9R  
amount due to outport banks 外埠银行同业的存款 Jv59zI  
amount for note issue 发行纸币的款额 Kk6i
  
amount of bond 担保契据的款额 u
ex([;y  
amount of consideration 代价款额 .CEl{fofj  
amount of contribution 供款数额 sEcg;LFp  
amount of indebtedness 负债款额 pZ&?u
o67_  
amount of principal of the loan 贷款本金额 !^qpV7./l  
amount of rates chargeable 应征差饷数额 lnt}l  
amount of share capital 股本额 #BhcW"@  
amount of sums assured 承保款额 z;PF%F  
amount of variation 变动幅度 T;{"lp.  
amount of vote 拨款数额 G>S3?jGk  
amount payable 应付款额 )\QPUdOvx  
amount receivable 应收款额 5k`Df/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [*d<LAnuWP  
analysis 分析 5.F/>?<  
ancillary risk 附属风险 #NQx(C  
annual account 周年帐目；周年帐目报表；年度决算；年结 -~&T0dt~  
annual accounting date 年结日期 q82yh&  
annual allowance 每年免税额；年积金；年度津贴；年津 o*:D/"gb  
annual balance 年度余额 Z1R{'@Y0Z  
annual disposable income 每年可动用收入 aa/_:V@$~  
annual estimates 周年预算 ,W5!=\Gg(  
annual fee 年费 2\9OT>  
annual general meeting 周年大会 KvtJtql;  
annual growth rate 年增率；每年增长率 xGt>X77  
annual long-term supplement 长期个案每年补助金 8RU91H8fE  
annual pensionable emolument 可供计算退休金的年薪 7>xfQ  
annual report 年报 g!
!:o(k  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U
&u~i 3  
annual return 周年报表；周年申报表；每年报税表格 k:*vD"  
Annual Return Rules 《周年报表规则》 gi<%: [jT  
annual review of consumer prices 每年消费物价回顾
<Eh_  
annual roll-forward basis 逐年延展方式 WU{9lL=  
annual salary 年薪 |/~ISB  
annual statement 年度报表；年度决算表 ~o8x3`CoF  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 3(=QY)  
annuitant 年金受益人 h:{^&d a  
annuity 年金 e6_`  
annuity contract 年金合约 ]s}9-!{O  
annuity on human life 人寿年金 `_ )5K u}  
antecedent debt 先前的债项 A9ZK :i7  
ante-dated cheque 倒填日期支票 !'8jy_<9  
anticipated expenditure 预期开支 Z>J3DH  
anticipated net profit 预期纯利 SfUbjs@a  
anticipated revenue 预期收入 1|oE3  
anti-inflation measure 反通货膨胀措施 -k,?cEjCs  
anti-inflationary stance 反通货膨胀立场 iB3C.wd-  
apparent deficit 表面赤字 6(V"xjK  
apparent financial solvency 表面偿债能力 /gq\.+'{  
apparent partner 表面合伙人 </23*n]  
application for personal assessment 个人入息课税申请书 yIqRSqM  
application of fund 资金应用 `2@f=$B  
application to release as liquidator and to destruct the books of accounts and documents c[;=7-+  
申请免除清盘人职务及毁灭帐簿与文件 |!*abc\`(`  
appointed actuary 委任精算师 mjJ/rx{kbw  
appointed auditor 委任核数师；委任审计师 xOdLct  
appointed trustee 委任的受托人 &-p!Lg&D  
appointer 委任人 `l+9g"q  
apportioned pro rata 按比例分摊 .'=-@W*  
apportionment 分配；分摊 \Vl)q>K_h  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 17yg ~  
apportionment formula 分摊方程式 "rR$2`v"  
apportionment of estate duty 遗产税的分摊 BD&AtOj[,  
appraisal 估价；评估 Fz^5cxmw  
appreciable growth 可观增长 x)-n[Fu  
appreciable impact 显着影响 8QN/D\uq  
appreciable increase 可观增长 i?|b:lcV  
appreciation 增值；升值 =[IKwmCX  
appreciation against other currencies 相对其他货币升值 -'RD%_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \bv JZ_  
appreciation tax 增值税 ]h}O&K/  
appropriation 拨款；拨用；拨付 hpzDQ6-Y  
appropriation account 拨款帐目 oZ!+._9  
Appropriation Bill 拨款法案 eNFZ
D1mS  
appropriation-in-aid system 补助拨款办法 zN7Ou .  
approved assets 核准资产 xHWD1>  
approved basket stock 认可一篮子证券 Tu-I".d+  
approved budget 核准预算 %p tw=Ju  
approved charitable donation 认可慈善捐款 ts;C:.X  
approved charitable institution 认可慈善机构 b0yNc:  
approved currency 核准货币；认可货币 "In$|A\?E  
approved estimates 核准预算 <gx"p#JbZ  
approved estimates of expenditure 核准开支预算 g/`z.?  
approved overseas insurer 核准海外保险人 Lr<?eWdCwJ  
approved overseas trust company 核准海外信托公司 rwY{QBSf  
approved pooled investment fund 核准汇集投资基金 Z]=9=S| .4  
approved provident fund scheme 认可公积金计划 ,<<HkEMS  
approved provision 核准拨款 &|c] U/_w  
approved redeemable share 核准可赎回股份 RbJbVFz8C  
approved regional stock 认可地区性证券 W>m#Mz  
approved retirement scheme 认可退休金计划 8t1,_,2'  
approved subordinated loan 核准附属贷款 iS}~e{TP/  
arbitrage 套戥；套汇；套利 a\Dw*h?b~  
arbitrageur 套戥者；套汇者 0m'tPFQ|  
arbitrary amount 临时款项 bh UghHT  
arrangement 措施；安排；协定 ;#S4$wISw`  
arrears 欠款 !E9A=
u{  
arrears of pay 欠付薪酬 LGPg\g`  
arrears of revenue 逾期未收税款；逾期未收的帐项 1eMaKT_=  
articles of association 组织章程；组织细则；组织章程细则 !k=~a]  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 -ZBSkyMGy  
ascertainment of profit 确定利润 WZ^u%Z  
"Asia Clear" “亚洲结算系统” +3k#M[Bn}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 wPH1g*U  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5c-'m?k  
Asian Development Fund [ADF] 亚洲发展基金 *","u;&  
Asian dollar bond 亚洲美元债券 <77v8=as5  
Asian dollar market 亚洲美元市场 ,=y8[(h  
Asian dollar rate 亚洲美元利率 UjH+BC+9`b  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 }7Y@u
@R  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Df=zrs["  
asked price 沽盘；喊价；索价；卖方报价 e(Ub7
L#  
assessable income 应评税入息 >@L^^-r  
assessable loss 应评税亏损 z|sR `
]K  
assessable profit 应评税利润 PZSi}j/  
assessable value 应评税值 i`" L?3T  
assessed profit 估定利润 yMBFw:/o  
assessed value 经评估价值 WkK.ON^  
assessment 评税；评定；估价；评税单 ZIvP?:=!  
assessment number 评税编号；估价编号 6D1tRo  
assessment of additional tax 补加税评税 {b90c'8?a  
assessment of performance 业绩评估；实绩评价 i-31Cxb  
Assessor 评税主任 8ubb~B;  
asset price bubbles 资产价格泡沫 ;Ak 6*Sr  
asset-backed securities 具资产保证的证券 6%2\bI.#  
assets accretion 资产增值 )}5f'TK  
assets and liabilities 资产与负债 O -N> X  
assets betterment statement 资产递增表；资产改进表 b'TkYa^  
assets lending 实物放款；有抵押贷款 5.FAuzz  
assets of the company passing on the death 死者去世时转移的公司资产 {^SHIL  
assets pledged as security for liabilities 用作负债抵押的资产 YOY{f:ew  
assets portfolio 资产投资组合 n<66 7 <  
assets price 资产价格 ,: 4+hJ<q  
assets quality 资产质素 C}cYG  
assets realization 资产变现 R#33ACCX  
assets refinancing arrangement 资产再集资安排 F)4;:".zna  
assets securitization 资产证券化 S9@)4|3C|p  
assets situated outside Hong Kong 在香港以外地方的资产 6sl2vHzA  
assets stripping 削减资产；拆卖资产 =1h> N/VJ  
assets value 资产值 OQa;EBO  
assignee 承让人 -H AUKY@;5  
assignment 转让；转让书；转让契 bB"q0{9G-  
assignment of interest 权益转让 S`Wau/7t  
assignment of letters patent and trade mark 专利证书及商标转让 GXx/pBdy[4  
assignment of property 物业转让；物业转让书 iJ 8I# j+N  
assignment right 转让权 \[;Q
qn0  
assignor 转让人 ]^?V8*zL]  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 t/0h)mL}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 i 79;;9M  
associate member 附属会员 8WL*Pr1I  
associated body corporate 相联法人团体 ,?Nc\Q<:  
associated company 相联公司；联属公司 5sK1rDN  
associated corporation 相联法团 :} 9Lb)Yp  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] TrC :CL  
公认会计师公会〔英国〕 0FEn&\2<  
Association of Futures Exchange Brokers 香港期货经纪协会 hNGD`"U  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ;mLbgiqQ J  
association of underwriters 承保人组织 +5IC-=ZB  
assumption of control 接管 `]\:%+-  
assurance 担保；保险；转易；转易书 I85bzzZB  
assurance of interest 权益的转易 R.B3  
at 19XX price 按一九ＸＸ年价格计算 6qp' _?  
at a discount 按赔价计算；按贴水价格计算；打折扣 NlV,] $L1T  
at a premium 按溢价计算；按升水价格计算 6o^sQ(]  
at call 通知付款；按通知 !ie'}|c  
at constant market price 按固定市价计算 e-/+e64Q@  
at constant price 按固定价格计算 jbK<"T5  
at cost 按成本计算 @$%[D`Wa<  
at current market price 按当时市价计算；按现时市价计算 TWAt
)Q"J  
at current price 按当时价格计算；按现时价格计算 n8vteGQ  
at factor cost 按要素成本计算；按生产要素成本计算 BA cnFO  
at money-of-the-day price 按付款当日价格计算 $Hbd:1%i {  
at or better 按指定或较佳价位〔买卖指令〕 VA0p1AD  
at par 按面值计算；平价 [^GXHE=  
at sight 见票即付 TBp$S=_**  
at the close 按收市盘 ,zU7UL^I  
at the opening 按开市盘 WnZn$N.  
attestation 见证；见证条款 :OvTZ ?\  
at-the-money option 平价期权 ;L.RfP"5<  
attorney 受权人；受托代表人 YsXf+_._  
attornment 新拥有人承认书 r>gU*bs(  
attributable profit 可归属利润 (jB_uMuS  
attributable share value 可归属股份价值 -Rz%<`  
Auckland Stock Exchange 奥克兰证券交易所 ,.T k"\@  
auction 拍卖 [n{c,U F  
auctioneer 拍卖商 *^b<CZd9  
audit 审计；核数 ;fnE"}  
Audit Commission 审计署 lH8e?zJ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 8{iFxTz  
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〕 { WW!P,w  
audit review 帐目审查 3D/<R|p  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 FR9*WI   
audited account 审计帐目；经审计的帐目 U6Ws#e  
audited annual account 经审计的周年帐目 <>|/U`  
audited balance sheet 经审计的资产负债表 {u,yX@F4l  
auditor 核数师；核数主任；审计师 Zn9ecN  
auditor's certificate 核数师证明书；审计师证明书 T)"LuC#C
 
auditor's report 核数师报告；审计师报告 M~k2Y$}R  
Aussie bond 澳元债券 H(k-jAO
,  
austerity budget 紧缩预算 bEc @"^)  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 r%DaBx!x8  
Australia All Ordinaries Index 澳洲所有普通股票指数 jVhfpS[  
Australian Dollar [AUD] 澳元 =ijVT_|u0  
Australian Options Market 澳大利亚期权市场 )RE~=*?d  
Australian Securities Commission 澳洲证券事务监察委员会 't:s6  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 / %:%la%  
Australian Stock Exchange 澳大利亚证券交易所 k%S;N{Qh@  
Austrian Schilling [ATS] 奥地利先令 b`Agb<x"  
authentication 认证；鉴证 /,cyp.  
authority to purchase 委托购买证；委购书 o$FYCz n  
authorization 认可；核准；授权；授权书 E5U{.45  
authorization by direction 指示授权 )@OKL0t  
authorization by instruction 指令授权 'z.: e+Q_  
authorization by warrant 令状授权 =$t  
authorization of unit trust 单位信托的认可 :i>/aRNh1  
authorized agent 指定代理人 \C
(dWs  
authorized capital 法定资本 6EeK5XLf,  
authorized clerk 出市员 ij/5m-{6)  
authorized dealer 认可交易商 P:8P>#L  
authorized financial institution 认可财务机构 
HD&Ag  
authorized fund 认可基金 d|c>Y(  
authorized fund house 获授权的基金公司；认可基金公司 @rT}V>2I  
authorized institution 认可机构 vx&jI$t8  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 A(#4$}!n5  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 tf+5@Zf]4  
authorized insurer 获授权保险人；获认可承保人 +W-,74A  
authorized investment 特准投资项目 IFg(Ze~  
authorized person 获授权人 +S3r]D3v/  
authorized representative 获授权代表 {F~:86z(g  
authorized share capital 法定股本 f<T"# G$5  
automated quotation system 自动报价系统 #MhieG5  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] C)|{7W  
自动交易系统〔香港期货交易所有限公司〕 $6 A91|ZSQ  
automatic adjustment mechanism 自动调整机制 a6vls]?  
automatic adjustment system 自动调整系统 uNcE_<  
Automatic Clearing House 自动票据交换所 }*ZOD1j  
automatic exchange rates accumulation system 自动化汇率累集系统 ,{_;q:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -P5M(Rt  
automatic teller machine [ATM] 自动柜员机 O%n=n3  
autopay 自动转帐 cA8"Ft{P)  
available assets 可用资产 HLnizE  
available fiscal reserve 现存财政储备 (2vf <x  
available profit 可用利润 lx!9KQAM*  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 c[xH:$G?Y  
average 平均；平均数；海损 OVE5:)$x  
average basic salary 平均基本薪金 :O(<3"P/  
average consumer expenditure 平均消费开支；一般消费开支 s[HQq;S  
average cost 平均成本 [8J/#!B  
average cost of land production 增辟土地平均成本 )K+Tvx3(m  
average daily turnover 平均每日成交额 (VxWa#P  
average daily wage rate 平均每日工资率 |GQFNrNx  
average expenditure pattern 平均开支模式 u3>Dvl@  
average growth rate 平均增长率 `?PpzDV7Y  
average net fixed assets 固定资产平均净值 tLzX L*  
average of relatives 相对价格平均数 gqi|k6V/  
average price 平均价格 MSMgaw?  
average propensity to consume 平均消费倾向；一般消费倾向 [sT}hYh+  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ETA 1\  
average rate 平均率 ?H.7 WtTC  
average revenue 平均收入；平均收益 [$D4U@mRp  
average stock 平均库存；平均存货 mCY+V~^~kz  
average yearly rent 平均年租 Ehv*E  
avoidance of double taxation 避免双重课税 'n)]"G|  
avoidance of tax 避税

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