一些有用的会计术语(也不知道发的地方对不对)A

A: nI&p.i6  
A share Ａ股；甲类股份 GKjtX?~1  
abatement of tax 减税；减扣免税额 x$bUd 9  
ABN AMRO Bank N.V. 荷兰银行 a
L`wz !  
above-the-line expenditure 线上项目支出；经常预算支出 "<{|ni}  
above-the-line receipt 线上项目收入；经常预算收入 ,p OGT71  
ABSA Asia Limited 南非联合亚洲有限公司 3Pllxq<n  
absolute change 绝对数值变更 hF$qH^-c*A  
absolute expenditure 实际开支 <
hj2'dU  
absolute guideline figure 绝对准则数字 GmaNi  
absolute interest 绝对权益 lGBg8/[  
absolute order of discharge 绝对破产解除令 Lr5{c5M  
absolute profit margin 绝对利润幅度 ~;a\S3  
absolute value 实值；绝对值 #r]Z2Y]  
absolutely vested interest 绝对既得权益 dq`{fqGl  
absorbed cost 已吸收成本；已分摊成本 pf107S  
absorption 吸收；分摊；合并 q*|Alrm  
absorption rate 吸收率；摊配率；分摊率 EFl
jUT?&  
ACB Finance Limited 亚洲商业财务有限公司 K5|~iW'  
acceptable form of reciprocity 合理的互惠条件 >Q!}tbg~9  
acceptable rate 适当利率；适当汇率 HZZZ [km  
acceptance agreement 承兑协议 i>]PW|]  
acceptance for honour 参加承兑 @4D{lb"{  
acceptor 承兑人；接受人；受票人 )dqNN tS  
acceptor for honour 参加承兑人 eBs.RR ]O  
accident insurance 意外保险 7s#8-i  
Accident Insurance Association of Hong Kong 香港意外保险公会 oI[

rxr  
accident insurance scheme 意外保险计划 xVbRCu#Z  
accident year basis 意外年度基准 1:<(Q2X%  
accommodation 通融；贷款 rhy-o?  
accommodation bill 通融票据；空头票据 } `r.fD  
accommodation party 汇票代发人 U1X"UN)  
account balance 帐户余额；帐户结余 86N,04  
account book 帐簿 fZ5 UFq_~s  
account collected in advance 预收款项 k&%i+5X  
account current book 往来帐簿 IsE3-X|  
account of after-acquired property 事后取得的财产报告 9#@s(s  
account of defaulter 拖欠帐目 Ie!&FQe2q  
account payable 应付帐款 e\cyiW0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -l57!s~V  
account receivable 应收帐款 pCrm `hy(  
account receivable report 应收帐款报表 Vub6wb<G[  
account statement 结单；帐单；会计财务报表 +(92}~RK  
account title 帐户名称；会计科目 A8{ xZsH  
accountant's report 会计师报告 LUId<We  
Accountant's Report Rules 会计师报告规则 [}ja\!P  
accounting and auditing procedure 会计与审计程序；会计与核数程序  +:-xV  
Accounting Arrangements 《会计安排》 WV.hQX9P  
accounting basis 会计基础 $/D?Vw:]  
accounting by Official Receiver 破产管理署署长呈交的帐目 NytTyk)  
Accounting Circular 《会计通告》 T|wz%P<J  
accounting class 会计类别 h!K" ;qw  
accounting date 记帐日期；会计结算日期 n#b{  
accounting for money 款项核算 5;HGS{`  
Accounting Officer 会计主任 |[Fb&x  
accounting period 会计报告期；会计期 hN6wp_  
accounting policy 会计政策；会计方针 Vjv6d&Q  
accounting practice 会计惯例 `Ucj_6&Tqs  
accounting principle 会计准则 _^#eO`4"  
accounting record 会计记录 +cqUp6x.  
accounting report 会计报告 q
,@# cQBV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 h!%y,4IBR  
Accounting Society of China 中国会计学会 m2jts(stp  
accounting statement 会计报表 6bhb_U'f  
accounting system 会计制度；会计系统 < $e#o H  
accounting transaction 会计事项；帐务交易 69)"T{7  
accounting treatment 会计处理 &Wcz~Gx3Q  
accounting year 会计年度 Se'SDJl=  
accretion 增值；添加 5l1R")0`t_  
accrual 应计项目；应累算数目 gM>?w{!LBx  
accrual basis 应计制；权责发生制 '~K]=JP  
accrual basis accounting 应计制会计；权责发生制会计 X+N5iT  
accrue 应累算；应计 GZu12\0nZ  
accrued benefit 应累算利益 |<h}'  
accrued charges 应计费用  ^AaE$G&:  
accrued cumulative preference share dividend 应累算的累积优先股股息 *)-@'{]uB  
accrued expenses 应累算费用 452kE@=49  
accrued interest payable 应付利息；应计未付利息 LdG?kbJ&y  
accrued interest receivable 应收利息；应计未收利息 \WFcb\..  
accrued right 累算权益 XZARy:+bc  
accruing profit 应累算的利润 bRy(`  
accumulated fiscal reserve 累积财政储备 ;9mRumLG"  
accumulated profit 累积利润；滚存溢利 UTKyPCfj  
accumulated reserve 累积储备 zHZfp_I  
accumulation of surplus income 累积收益盈余 [znN'Fg:"  
acquired assets 既得资产 'LPyh ;!f  
acquisition 收购；购置；取得 te-xhJ&K  
acquisition cost 购置成本 +] ;WN  
acquisition expenses 购置费用 6`Tx meIP  
acquisition of 100% interest 收购全部股权 3=sBe H
L  
acquisition of control 取得控制权 k+-?b(z)$  
acquisition of fixed assets 购置固定资产 {c9 fv H  
acquisition of shell “买壳” #J&3Zds  
acquisition price 收购价 YZ+G7D>  
act of God 天灾 AZc=Bbh  
acting partner 执事合伙人 
By8SRW
s  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ;!S5P(  
active partner 积极参与的合伙人 U'ctO%  
active trading 交投活跃 2K};-}eW  
actual circulation 实际流通 <hCO-r#  
actual cost 实际成本 n]$rLm%^  
actual expenditure 实际开支；实际支出 ydYsm
Tr  
actual income 实际入息；实际收入；实际收益 ?8H{AuLB  
actual market 现货市场 Y?J/KW
3  
actual price 现货价；实际价格 5aW#zgxXg  
actual profit 实际利润 0j(U &  
actual quotation 实盘；实际价位；实际报价 /7#e  
actual year basis 按实际年度计算 ~9
FL]qo  
actuals 实货 ]b%U9hmL^f  
actuarial investigation 精算调查 U52V1b  
actuarial principle 精算原则 v:4j3J$z  
actuarial report 精算师报告  FNH)wk  
Actuarial Society of Hong Kong 香港精算学会 Z3{1`"\<K  
actuarial valuation 精算师估值 C}mhnU@  
actuary 精算师 02t({>`  
ad referendum agreement 暂定协议；有待覆核的协定 F><_gIT  
ad valorem duty 从价税；按值征税 1k4\zVgi  
ad valorem duty system 从价税制 Q&r.wV|  
ad valorem fee 从价费 1Y$%| `  
ad valorem tariff 从价关税 9n\>Yieu  
additional allowance 额外免税额 _xCYh|DlQ|  
additional amount for unexpired risk 未过期风险的额外款额 -V6caVlg  
additional assessable profit 补加应评税利润 [%bGs1U  
additional assessment 补加评税 OgIRI8L  
additional commitment 额外承担 GD.Ss9_h1  
additional commitment vote 额外承担拨款 }Mt
)57rU  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 0)d='3S  
additional dependent parent allowance 供养父母额外免税额 _LwF:19Il  
additional provision 额外拨款 \;~Nj#  
additional stamp duty 附加印花税 LEPLoF3,  
additional tax 补加税罚款；补加税款 *4%pXm;  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 fEL 9J{  
adjudged bankrupt 被裁定破产 d%0Gsga}  
adjudicated bankrupt 裁定破产人 q`r| DcN~  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 v%cCJ SO#  
adjudication of bankruptcy 裁定破产；宣告破产 B_ict)}ld  
adjudication of insolvency 裁定无力偿还债务 !xck ~EAS  
adjusted actual 经调整的实数；调整后的实数 Z[*unIk  
adjusted current assets 经调整的流动资产；调整后的流动资产 p=nbsS~":  
adjusted figure 经调整的数字；调整后的数额 5Z_C(5)/Y  
adjusted liabilities 经调整的负债；调整后的负债 zTB&Wlt  
adjusted loss 经调整的亏损；调整后的亏损 u>9` ?O44  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 Vu.=,G  
adjusted profit 经调整的利润；调整后的利润 vq(#I
h2  
adjusted surplus 经调整的盈余额；调整后的盈余额 L#K`F8Wi=  
adjusted value 经调整的价值；调整后的价值 vx($o9  
adjustment 调整；修订；理算〔保险〕 XjL3Ar*  
adjustment centre 调剂中心 yYJ_;Va  
adjustment lag 调整过程的时间差距；调整时差 M;y
*`<x  
adjustment mechanism 调整机制 zJy=1r  
adjustment of loss 亏损调整 YdO*5Gb6  
adjustment process 调整过程；调整程序 <!>\ n\A  
adjustment range 调整幅度 tlp,HxlP  
administered exchange rate 受管制汇率 ZN)EbTpc\a  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <(>t"<  
administration expenses 行政费用 9.\SeJ8c  
administration fee 手续费；行政费 VrPsy) J68  
administration in bankruptcy 破产管理 p*0[:/4  
administration order 遗产管理令 /Z?o%/bw:  
administrator 管理人；遗产管理人 _?O'A"  
administrator of the estate 遗产管理人 LJ <pE;`d  
admission of debt 债项承认书 gQ0,KYmI3_  
admission of proof 接纳债权证明 3,q?WH%_  
advance 放贷款项；垫付款项；预支款项；预付款项 ``jNj1t{}  
advance account 暂支帐目；预付款帐户 1!(lpp
 
advance compensation 预付补偿金 Cs>`f,o  
advance from shareholder 股东垫款 Sk7R;A  
advance pending reimbursement 预支以待日后付还 -)(=~|,Pq/  
advanced economy 先进经济体系 $|g1 _;(G  
advancement 预付；预付财产 ~)_Nh  
advances warrant 垫款令 lj}3TbM  
advancing 贷出 b/a\{  
adverse balance 逆差 /lUfxc4  
adverse exchange 逆汇 F|> 3gW  
advertisement addressed to shareholders 在报章刊登的致股东通告 nktGO  
advice for collection 托收通知书 ZAfuW^r  
advice of drawing 提款通知书；汇票通知书 FulFEnSV  
advice of payment 付款通知 A{q%sp:3~  
Advisory Committee [Securities and Futures Commission] ,on]Fts  
谘询委员会〔证券及期货事务监察委员会〕 C5V}L
  
Advisory Committee on Diversification 经济多元化谘询委员会 Z qn$>mG-  
affidavit 誓章；遗产申报誓章 7P3pjgh  
affidavit of no receipt 述明无收款的誓章 @U=y}vi8  
affiliate 联号；联营公司；附属公司 ZcjLv  
affiliated company 附属公司；联号；联营公司 &,G2<2_b  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ZH\t0YhrVe  
affordability 负担能力
(4 ZeyG@  
African Development Bank [AfDB] 非洲开发银行 :lo5,B;k  
after-acquired property 事后取得的财产 lFt!  
after-hours dealing 市后交易 s9sl*1n1m`  
after-tax profit 税后盈利；税后利润；税后溢利 FtyT:=Kpc  
agency agreement 代理协议 |#o' =whTl  
agency expenses 代理机构的开支 {H[N|\  
agency fee 代理费 7d>w]R,Z  
Agency Law 《代理法》 Ygk_gBRiC  
agent 代理人；承销人 R q@|o5O  
agent of company 公司代理人 L>IP!.J]?  
agent's fee 代理人费；经纪费 w;ZT-Fti  
aggregate 总计；总数；总体数字 <}[ !k<  
aggregate amount 总款额；总额 jw{N#QDh  
aggregate assets and liabilities 总体资产与负债 `ZEFH7P  
aggregate at constant price 按固定价格计算的总体数字 ,z
x{RDI  
aggregate demand 总需求 c6vJ;iz  
aggregate gross position 总持仓量 }nPt[77U_7  
aggregate limit 总限额 *$%~/Q@]  
aggregate of salaries tax 合计薪俸税 *d=}HO/  
aggregate performance 总体表现；总体业绩 ^yB]_*WJ  
aggregate supply 总体供应 lgiKNZgB?  
aggregate surplus 总盈余 CA igV$  
aggregate total 整体总额 ^/E'Rf3[A  
aggregate value 总值；合计价值 ^AU-hVj  
aggregated basis 合计基准
trrNu  
aggregated net chargeable income 合计应课税入息实额 b>p_w%d[[J  
aggregation 合并计算；合计；总和 -y!Dg6A  
aggregation of incomes of husband and wife 夫妇入息合并计算 :'Gn?dv|  
aggregation of property 财产的总和 <jJ'T?,  
agio 差价；贴水 05ClPT\BCr  
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》 `Z,WKus  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ek<B=F  
《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》 of*T,MUI  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =JE<oVP8  
《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》 wicsf<]  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment #Q7:Mu+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 L^t%p1R  
agreement for a settlement 授产协议 .B~yI3D`M  
agreement for assignment 转让协议 B)@X
z<Q  
agreement for sale 售卖协议；买卖协议 rT4Q^t"  
agreement for sale and purchase 买卖协议 uxL+oP0  
agreement for the payment of interest 支付利息协议 QDYuJ&!h  
agreement for the repayment of money 还款协议 C2rG3X^~Jm  
agreement of reinsurance 再保险协议 S\N l|U[  
Agricultural Bank of China 中国农业银行 _Kaqx"D  
air passenger departure tax 飞机乘客离境税 BN]o!Y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 j7&#R+f  
airport tax 机场税 M**Sus87Q  
alcohol duty 酒精税 gD)M7`4  
alienation 让与；让渡；转让 s3A(`heoq  
alimony 生活费；赡养费 9U<WR*H  
All Ordinaries Index [AOI] 所有普通股指数 S>x@9$( ym  
all risks 全险；综合险 "vybVWEE  
All Sales Record for Stock Market 《股票市场成交报告》 &M@ .d$<C  
Allied Capital Resources Limited 新联财务有限公司 |GQq:MB;z  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 W gyRK2#!  
allocation letter 拨款信件 `?=3[  
allocation of fund 分配款项；预留款项 A nl1+  
allocation of profit 利润分配；溢利分配 ]*a(^*}A%  
allocation warrant 拨款令 0O'M^[=d.8  
allotment 分配；配股 #0r^<Yn  
allotment notice 股份配售通知；配股通知 {'zS8  
allotment of shares 股份分配 )XonFI  
allowable 可获宽免；免税的 r&R~a9+)  
allowable business loss 可扣除的营业亏损 )R `d x  
allowable expenses 可扣税的支出 83vZR
Qw  
allowance 免税额；津贴；备抵；准备金 .CEC g*f  
allowance for debts 债项的免税额 v0) %S  
allowance for depreciation by wear and tear 耗损折旧免税额 E!}'cxb^  
allowance for funeral expenses 殡殓费的免税额 g0biw?  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 fsOlg9  
allowance for repairs and outgoings 修葺及支出方面的免税额 PtuRXx  
allowance to debtor 给债务人的津贴 BDfMFH[1  
alteration of capital 资本更改 X_X7fRC0  
alternate trustee 候补受托人 gHp4q!SJ7  
amalgamation 合并 yx?oxDJg  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 
:K~@JlJd  
ambit of charges 征税范围；收费范围 [K
#$
W  
amended valuation 经修订的估值 XO?WxL9k]  
American Commodities Exchange 美国商品交易所 L>/$l(
 
American Express Bank Limited 美国运通银行 zZ-/S~l  
American Stock Exchange 美国证券交易所 aO1.9!<v  
amortization 摊销 8HLL3H0  
amount due from banks 存放银行同业的款项 T$M
Xsq  
amount due from banks abroad 存放海外银行同业的款项 phb ;D  
amount due from holding companies 控股公司欠款 )OQm,5F1  
amount due from local banks 存放本港银行同业的款项 Oi|cTZ@A-  
amount due to banks 银行同业的存款 Y_]y :H  
amount due to banks abroad 海外银行同业的存款 h
/C{  
amount due to holding companies 控股公司存款 AUF[hzA  
amount due to local banks 本港银行同业的存款 do^=Oq07$  
amount due to outport banks 外埠银行同业的存款 c[M4l  
amount for note issue 发行纸币的款额 th*
!EFA^o  
amount of bond 担保契据的款额 n,2p)#?  
amount of consideration 代价款额 :fRta[  
amount of contribution 供款数额 )M7yj O!  
amount of indebtedness 负债款额 Jityb}Z"  
amount of principal of the loan 贷款本金额 OF1^_s;  
amount of rates chargeable 应征差饷数额 BIMX2.S1o  
amount of share capital 股本额 [Y
lRz  
amount of sums assured 承保款额 a{7*um  
amount of variation 变动幅度 + rB3\R"d  
amount of vote 拨款数额 p Cx_[#DrP  
amount payable 应付款额 EK>x\]O%T  
amount receivable 应收款额 `>KNa"b%$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 &'e+`\  
analysis 分析 aO |@w"p8  
ancillary risk 附属风险 =
4x6v<  
annual account 周年帐目；周年帐目报表；年度决算；年结 \``w>Xy8  
annual accounting date 年结日期 V 7~9z\lW  
annual allowance 每年免税额；年积金；年度津贴；年津 z
I9jxwXU  
annual balance 年度余额 ysp,:)-%G@  
annual disposable income 每年可动用收入 =1>G* ,  
annual estimates 周年预算 c9H6\&  
annual fee 年费 7C2Xy>d~  
annual general meeting 周年大会 |;V-;e*  
annual growth rate 年增率；每年增长率 ,>(X}Q  
annual long-term supplement 长期个案每年补助金 /C`AA/@  
annual pensionable emolument 可供计算退休金的年薪 ByoI+n* U  
annual report 年报 -[>J"l  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sDgo G  
annual return 周年报表；周年申报表；每年报税表格 .y
To)t  
Annual Return Rules 《周年报表规则》  3k6Dbz  
annual review of consumer prices 每年消费物价回顾 ZiKO|U@/  
annual roll-forward basis 逐年延展方式 uHf1b?W  
annual salary 年薪 .I{u[ "  
annual statement 年度报表；年度决算表 K ..Pn17t  
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 l8M}82_  
annuitant 年金受益人 'Eia=@  
annuity 年金 DfkGNBY  
annuity contract 年金合约 @CR<&^s5V  
annuity on human life 人寿年金 #l)o<Z  
antecedent debt 先前的债项 wk'(g_DP  
ante-dated cheque 倒填日期支票 D)L~vA/8b  
anticipated expenditure 预期开支 jbg9EtQ!*  
anticipated net profit 预期纯利 6U|"d[  
anticipated revenue 预期收入 @ajdO/?(Y  
anti-inflation measure 反通货膨胀措施 b-`P-  
anti-inflationary stance 反通货膨胀立场 ;gaTSYVe  
apparent deficit 表面赤字 -1d$w`  
apparent financial solvency 表面偿债能力 KIuj;|!q  
apparent partner 表面合伙人 k%-y\WM  
application for personal assessment 个人入息课税申请书 "7(@I^'t6  
application of fund 资金应用 wuCZz{c7  
application to release as liquidator and to destruct the books of accounts and documents y4n~gTo(?  
申请免除清盘人职务及毁灭帐簿与文件 pIm ]WNX(  
appointed actuary 委任精算师 'Q7t5v@FF  
appointed auditor 委任核数师；委任审计师 jfvlkE-uK  
appointed trustee 委任的受托人 |d42?7}  
appointer 委任人 Kzt:rhiB  
apportioned pro rata 按比例分摊
='Oxy  
apportionment 分配；分摊 (Ww SisC~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4,)QV_?  
apportionment formula 分摊方程式 # NK{]H$fd  
apportionment of estate duty 遗产税的分摊 #"C*dNAB  
appraisal 估价；评估 ~h+B&F+5  
appreciable growth 可观增长 o+^e+ptc  
appreciable impact 显着影响 +N~{6*@uz,  
appreciable increase 可观增长 ^LSD_R^N  
appreciation 增值；升值 \ X6y".|-  
appreciation against other currencies 相对其他货币升值 zuJ` 704  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GXv2B%i8  
appreciation tax 增值税 [m x}n+~  
appropriation 拨款；拨用；拨付 - 3<&sTR  
appropriation account 拨款帐目 /'v!{m  
Appropriation Bill 拨款法案 `x L@%  
appropriation-in-aid system 补助拨款办法 yYaYuf  
approved assets 核准资产 sSiZG  
approved basket stock 认可一篮子证券 Z>NA 9:  
approved budget 核准预算 F')E)tV  
approved charitable donation 认可慈善捐款 \"yR[.Q?   
approved charitable institution 认可慈善机构 T sJ71  
approved currency 核准货币；认可货币 /3"S_KE1@+  
approved estimates 核准预算 S]&i<V1qX  
approved estimates of expenditure 核准开支预算 f .h$jyp(  
approved overseas insurer 核准海外保险人 BNJG-b|g^  
approved overseas trust company 核准海外信托公司 3WfZzb+  
approved pooled investment fund 核准汇集投资基金 Y8mv[+Z  
approved provident fund scheme 认可公积金计划  >qI:  
approved provision 核准拨款 ZkMH
y1  
approved redeemable share 核准可赎回股份 (Zy=e?E,  
approved regional stock 认可地区性证券 hL;??h,!_  
approved retirement scheme 认可退休金计划 1mEW]z  
approved subordinated loan 核准附属贷款 4uVyf^f\]f  
arbitrage 套戥；套汇；套利 uxq#q1  
arbitrageur 套戥者；套汇者 ov>`MCS,v  
arbitrary amount 临时款项 zlh\P`  
arrangement 措施；安排；协定 ws]d,]  
arrears 欠款 BIvz55g  
arrears of pay 欠付薪酬 Y(R],9h8  
arrears of revenue 逾期未收税款；逾期未收的帐项 `lO/I+8  
articles of association 组织章程；组织细则；组织章程细则 Y k"yup@3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 +@rc(eOwvN  
ascertainment of profit 确定利润 V/"41  
"Asia Clear" “亚洲结算系统” >\5ZgC  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 uMC0XE|S  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 z8};(I>)  
Asian Development Fund [ADF] 亚洲发展基金 i)ibDrX!I  
Asian dollar bond 亚洲美元债券 J2`OJsMwWe  
Asian dollar market 亚洲美元市场 O_
SM!!,  
Asian dollar rate 亚洲美元利率 6& 9q6IIy  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B7'2@+(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /hyCR___  
asked price 沽盘；喊价；索价；卖方报价 Ga*  
assessable income 应评税入息 URTJA<r8D  
assessable loss 应评税亏损 61TL]S8  
assessable profit 应评税利润 6z67%U*8r  
assessable value 应评税值 KkHlMw
v  
assessed profit 估定利润 1[dQVJqMp(  
assessed value 经评估价值 dp1t]  
assessment 评税；评定；估价；评税单 W?@+LQa??  
assessment number 评税编号；估价编号 wK%x
|%R[  
assessment of additional tax 补加税评税 /z(s1G.  
assessment of performance 业绩评估；实绩评价 _..5G7%#%  
Assessor 评税主任 k.F(*kh  
asset price bubbles 资产价格泡沫 9l7 youZ]  
asset-backed securities 具资产保证的证券 yD ur9Qd6  
assets accretion 资产增值 lzZ=!dG  
assets and liabilities 资产与负债 5g4c1K  
assets betterment statement 资产递增表；资产改进表 jmnrpXaAx  
assets lending 实物放款；有抵押贷款 5YiBw|Z7 "  
assets of the company passing on the death 死者去世时转移的公司资产 N<lf,zGw  
assets pledged as security for liabilities 用作负债抵押的资产 "\1V^2kMr  
assets portfolio 资产投资组合 yj`xOncE}  
assets price 资产价格 C_hIPMU=  
assets quality 资产质素 3j$,x(ua9  
assets realization 资产变现 v\COl*  
assets refinancing arrangement 资产再集资安排 uFi[50  
assets securitization 资产证券化 <=~'Pd-f(  
assets situated outside Hong Kong 在香港以外地方的资产 Hkj| e6  
assets stripping 削减资产；拆卖资产 ngaQa-8w  
assets value 资产值 ),I7+
rY  
assignee 承让人 AzBpQb*  
assignment 转让；转让书；转让契 c6pGy%T-  
assignment of interest 权益转让 S4X['0rX!  
assignment of letters patent and trade mark 专利证书及商标转让 E{|n\|  
assignment of property 物业转让；物业转让书 +Sdki::  
assignment right 转让权 $U5$*R@jo[  
assignor 转让人 X1h*.reFAL  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 v{>9&o.J  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $S!WW|9j.  
associate member 附属会员 #*K!@X  
associated body corporate 相联法人团体 @Cd}1OT)  
associated company 相联公司；联属公司 kC6s_k  
associated corporation 相联法团 qfEB VS(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] N6-bUM6%I  
公认会计师公会〔英国〕 GEf[k OQ  
Association of Futures Exchange Brokers 香港期货经纪协会 04<T2)QgK  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 D61e  
association of underwriters 承保人组织 u&Dd9k
Mz  
assumption of control 接管 }\\6"90g*  
assurance 担保；保险；转易；转易书 T]J#>LBd  
assurance of interest 权益的转易 zzBqb\Ky  
at 19XX price 按一九ＸＸ年价格计算 'Xzi$}E D  
at a discount 按赔价计算；按贴水价格计算；打折扣 ^-7{{/  
at a premium 按溢价计算；按升水价格计算 H~"XlP  
at call 通知付款；按通知 / k8;k56  
at constant market price 按固定市价计算 Y3wL EG%,:  
at constant price 按固定价格计算 /T2f~1R  
at cost 按成本计算 x?Oc<CQ-2  
at current market price 按当时市价计算；按现时市价计算 (G6N@>V(`  
at current price 按当时价格计算；按现时价格计算 -[`FNTTV C  
at factor cost 按要素成本计算；按生产要素成本计算 NBZ>xp[U  
at money-of-the-day price 按付款当日价格计算 Th//uI+  
at or better 按指定或较佳价位〔买卖指令〕 }tZA7),L  
at par 按面值计算；平价 >pl*2M&  
at sight 见票即付 N[,/VCW  
at the close 按收市盘 ,s1n!@9  
at the opening 按开市盘 |tS~\_O/  
attestation 见证；见证条款 cB[.ET$  
at-the-money option 平价期权 4)nQBFX  
attorney 受权人；受托代表人 dQL! >6a  
attornment 新拥有人承认书 OG}D;Ew  
attributable profit 可归属利润 QWGFXy,=1  
attributable share value 可归属股份价值 !bCLi>8  
Auckland Stock Exchange 奥克兰证券交易所 g
BG.3\[  
auction 拍卖 S\UM0G}v  
auctioneer 拍卖商 +nslS:(  
audit 审计；核数 I2=Kq{  
Audit Commission 审计署 RsDI7v  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] #8d$%F))  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 p{Gg,.f!HM  
audit review 帐目审查 s2ys>2k  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 i(c'94M  
audited account 审计帐目；经审计的帐目 DP_bB(  
audited annual account 经审计的周年帐目 62LQUl]<  
audited balance sheet 经审计的资产负债表 *ha9Vq@X  
auditor 核数师；核数主任；审计师 >KXT2+w  
auditor's certificate 核数师证明书；审计师证明书 v)2@;Q  
auditor's report 核数师报告；审计师报告 bqg\V8h  
Aussie bond 澳元债券 [0e]zyB+  
austerity budget 紧缩预算
M O/-?@w  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 E|.D  
Australia All Ordinaries Index 澳洲所有普通股票指数 |Y1<P^  
Australian Dollar [AUD] 澳元 ;3_Q7;y  
Australian Options Market 澳大利亚期权市场 <!|2Ru  
Australian Securities Commission 澳洲证券事务监察委员会 G:rM_q9\u  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 6l$o^R^D  
Australian Stock Exchange 澳大利亚证券交易所 '17u W
q  
Austrian Schilling [ATS] 奥地利先令 rbP3&L  
authentication 认证；鉴证 yx}Z:t  
authority to purchase 委托购买证；委购书 *lG$B@;rc|  
authorization 认可；核准；授权；授权书 y!^RL,HIL  
authorization by direction 指示授权 /(nA)V( :  
authorization by instruction 指令授权  U\~[  
authorization by warrant 令状授权 OkO"t  
authorization of unit trust 单位信托的认可 <`9:hPp0  
authorized agent 指定代理人 \rf1#Em  
authorized capital 法定资本 t>v']a +k  
authorized clerk 出市员 uS|Zkuk[!  
authorized dealer 认可交易商 u;:N 4d=f'  
authorized financial institution 认可财务机构 \9/n~/{  
authorized fund 认可基金 yK&)H+v  
authorized fund house 获授权的基金公司；认可基金公司 q+o(`N'~G  
authorized institution 认可机构 MU&5&)m  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 "v3u$-xN1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 +o/;bm*U<K  
authorized insurer 获授权保险人；获认可承保人 O'-lBf+<  
authorized investment 特准投资项目 1|cmmUM-'v  
authorized person 获授权人 u-k?ef  
authorized representative 获授权代表 CsR~qQ 5  
authorized share capital 法定股本 uYMW5k_,>  
automated quotation system 自动报价系统 {hRAR8  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Qg _?..%  
自动交易系统〔香港期货交易所有限公司〕 O!]wJ
  
automatic adjustment mechanism 自动调整机制 n5]<|>Uvx  
automatic adjustment system 自动调整系统 LZ ID|
-  
Automatic Clearing House 自动票据交换所 ;|/7o@$n  
automatic exchange rates accumulation system 自动化汇率累集系统 3G8uXB_`}  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ._tv$Gd@k  
automatic teller machine [ATM] 自动柜员机 dYV)lMJ*  
autopay 自动转帐 J= |[G'  
available assets 可用资产  "rjJ"u1  
available fiscal reserve 现存财政储备 >k\*NW  
available profit 可用利润 \^-3)*r  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ?\#4`9  
average 平均；平均数；海损 4'rk3nT8  
average basic salary 平均基本薪金 Y!*,G]7  
average consumer expenditure 平均消费开支；一般消费开支 xG}eiUbM`  
average cost 平均成本 +ic~Sar  
average cost of land production 增辟土地平均成本 *}w.xt  
average daily turnover 平均每日成交额 SKfv.9  
average daily wage rate 平均每日工资率 iKS9Xss8  
average expenditure pattern 平均开支模式 U.6hLFcE  
average growth rate 平均增长率 9 [I ro  
average net fixed assets 固定资产平均净值 ,.}PZL  
average of relatives 相对价格平均数 uV 6f~cQ  
average price 平均价格 cW GU?cv}  
average propensity to consume 平均消费倾向；一般消费倾向 3iEcLhe"4  
average propensity to save 平均储蓄倾向；一般储蓄倾向 BS|-E6E<  
average rate 平均率 dadMwe_l0  
average revenue 平均收入；平均收益 w pCS]2  
average stock 平均库存；平均存货 @xkM|N?  
average yearly rent 平均年租 _mkI;<d]$T  
avoidance of double taxation 避免双重课税 WAdl@){  
avoidance of tax 避税

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