一些有用的会计术语(也不知道发的地方对不对)A

A: pUx@QyrI  
A share Ａ股；甲类股份 m%puD9  
abatement of tax 减税；减扣免税额 (@9}FHJzi  
ABN AMRO Bank N.V. 荷兰银行 u}_q'=<\  
above-the-line expenditure 线上项目支出；经常预算支出 ]dFWIvC  
above-the-line receipt 线上项目收入；经常预算收入 8nM]G4H.f  
ABSA Asia Limited 南非联合亚洲有限公司 ?'r[P03  
absolute change 绝对数值变更 u5[Wr:  
absolute expenditure 实际开支 ERplDSfO-  
absolute guideline figure 绝对准则数字 \W!<xE  
absolute interest 绝对权益 -xlI'gNg7  
absolute order of discharge 绝对破产解除令 9'M({/7y  
absolute profit margin 绝对利润幅度 qm@hD>W+  
absolute value 实值；绝对值
`(<>`  
absolutely vested interest 绝对既得权益 FliN@RNo  
absorbed cost 已吸收成本；已分摊成本 "`zw(  
absorption 吸收；分摊；合并 |kD?^Nx  
absorption rate 吸收率；摊配率；分摊率 T^W8_rm*3  
ACB Finance Limited 亚洲商业财务有限公司 S1JB]\  
acceptable form of reciprocity 合理的互惠条件 ga1RMRu+  
acceptable rate 适当利率；适当汇率 EIAT*l:NW  
acceptance agreement 承兑协议 HAXx`r<  
acceptance for honour 参加承兑 [gDvAtTZ
5  
acceptor 承兑人；接受人；受票人 wqsnyP/m  
acceptor for honour 参加承兑人 WJWhx4Hk  
accident insurance 意外保险 '|.u*M,b  
Accident Insurance Association of Hong Kong 香港意外保险公会 Zzs pE
}  
accident insurance scheme 意外保险计划 4"@yGXUb  
accident year basis 意外年度基准 '_8Vay~  
accommodation 通融；贷款 NDi@x"];  
accommodation bill 通融票据；空头票据 j*nCIxF  
accommodation party 汇票代发人 ^z1WPI  
account balance 帐户余额；帐户结余 APya&TG  
account book 帐簿 -xXM/3g1u  
account collected in advance 预收款项 3.Qwn.  
account current book 往来帐簿 m`t7-kiZ  
account of after-acquired property 事后取得的财产报告 I|hG"i  
account of defaulter 拖欠帐目 =`")\?z}  
account payable 应付帐款 42~;/4  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 @ggM5m
m  
account receivable 应收帐款 F6Ixu_s  
account receivable report 应收帐款报表 .u)YZN0\  
account statement 结单；帐单；会计财务报表 R?k1)n   
account title 帐户名称；会计科目 <e"2<qVi  
accountant's report 会计师报告 XO
oND  
Accountant's Report Rules 会计师报告规则 (1R,  
accounting and auditing procedure 会计与审计程序；会计与核数程序 99x]DY  
Accounting Arrangements 《会计安排》 x<].mx  
accounting basis 会计基础 SVJ3!1B,  
accounting by Official Receiver 破产管理署署长呈交的帐目 *|cvx:GO  
Accounting Circular 《会计通告》 \y=,=;yv  
accounting class 会计类别
e_e|t>nQ  
accounting date 记帐日期；会计结算日期 'ga@=;Wj  
accounting for money 款项核算 KMv|;yXYj4  
Accounting Officer 会计主任 Xc.~6nYp  
accounting period 会计报告期；会计期 ^,50]uX_  
accounting policy 会计政策；会计方针 @/~41\=e  
accounting practice 会计惯例 Q"\[ICu!,  
accounting principle 会计准则 ,}<v:!  
accounting record 会计记录 2ZnTT{]_m  
accounting report 会计报告 2w%1\TcB$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 HV>Wf"1  
Accounting Society of China 中国会计学会 &p*N8S8  
accounting statement 会计报表 MTQdyTDHl  
accounting system 会计制度；会计系统 sfH|sp  
accounting transaction 会计事项；帐务交易 r\yj$Gu>(  
accounting treatment 会计处理 )pJzw-m"  
accounting year 会计年度 ?tBEB5  
accretion 增值；添加 ;2$^=:8  
accrual 应计项目；应累算数目 ky*-_  
accrual basis 应计制；权责发生制 F4@h}T5)  
accrual basis accounting 应计制会计；权责发生制会计 ][9M_.  
accrue 应累算；应计 G[jCmkK  
accrued benefit 应累算利益 hFKYRZtP.8  
accrued charges 应计费用 $`i&\O2*  
accrued cumulative preference share dividend 应累算的累积优先股股息 VFyt9:
a  
accrued expenses 应累算费用 IV\@GM:ait  
accrued interest payable 应付利息；应计未付利息 s)>]'ii  
accrued interest receivable 应收利息；应计未收利息 }b44^iL$9y  
accrued right 累算权益 tNtP+v-{  
accruing profit 应累算的利润 e3[N#ryt  
accumulated fiscal reserve 累积财政储备 'tOo0Zgc  
accumulated profit 累积利润；滚存溢利 9yQ[*  
accumulated reserve 累积储备 b"J(u|Du`  
accumulation of surplus income 累积收益盈余 FQ[::*-  
acquired assets 既得资产 0tA+11Iu  
acquisition 收购；购置；取得 B^oXUEOImq  
acquisition cost 购置成本 %'P58  
acquisition expenses 购置费用 zE{.oi  
acquisition of 100% interest 收购全部股权 c=7L)w:I  
acquisition of control 取得控制权 UO</4WJ  
acquisition of fixed assets 购置固定资产 K[sfsWQ.  
acquisition of shell “买壳” y- g5`@  
acquisition price 收购价 !j- 7,  
act of God 天灾 >:s:`Au  
acting partner 执事合伙人 Qf"gH<vT  
active market 买卖活跃的市场；交投畅旺的市场；旺市 <K)^MLgN  
active partner 积极参与的合伙人 fO9e ;  
active trading 交投活跃 )y8$-"D(it  
actual circulation 实际流通 s+4G`mq>*  
actual cost 实际成本 6$IAm#  
actual expenditure 实际开支；实际支出 rZ^DiFR  
actual income 实际入息；实际收入；实际收益 QjPcfR\  
actual market 现货市场 >XA#/K  
actual price 现货价；实际价格  N3E=t#n  
actual profit 实际利润 . a~J.0co  
actual quotation 实盘；实际价位；实际报价 sLCL\dWT  
actual year basis 按实际年度计算 XI pXP,Yy  
actuals 实货 #T+%$q [:  
actuarial investigation 精算调查 iNha<iS+  
actuarial principle 精算原则 .@R{T3=Q  
actuarial report 精算师报告 $g*|h G/{  
Actuarial Society of Hong Kong 香港精算学会 xl s_g/Q  
actuarial valuation 精算师估值 ,]>Eg6B,u  
actuary 精算师 nF05p2Mh  
ad referendum agreement 暂定协议；有待覆核的协定 gXG1w>  
ad valorem duty 从价税；按值征税  IF uz'  
ad valorem duty system 从价税制 Z$T1nm%lo:  
ad valorem fee 从价费 FFPO?y$  
ad valorem tariff 从价关税 RTSg=   
additional allowance 额外免税额 O||
M |  
additional amount for unexpired risk 未过期风险的额外款额 I#m5Tl|#  
additional assessable profit 补加应评税利润 .HMO7n6)8l  
additional assessment 补加评税 55fV\3F|R  
additional commitment 额外承担 d!8`}L:=M  
additional commitment vote 额外承担拨款 ]XU?Wg  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;/$zBr`'  
additional dependent parent allowance 供养父母额外免税额 z!eY=G'  
additional provision 额外拨款 1}9@aKM  
additional stamp duty 附加印花税 
D guAeK  
additional tax 补加税罚款；补加税款 eEXer>Rm   
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 fk9FR^u  
adjudged bankrupt 被裁定破产 9"oc.ue.2D  
adjudicated bankrupt 裁定破产人 Wl}d6ZTm  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Q4C28-#  
adjudication of bankruptcy 裁定破产；宣告破产 ) =sm{R%T  
adjudication of insolvency 裁定无力偿还债务 
&+u$96  
adjusted actual 经调整的实数；调整后的实数 x# 0(CcKK  
adjusted current assets 经调整的流动资产；调整后的流动资产 (`xhh  
adjusted figure 经调整的数字；调整后的数额 ?> }bg  
adjusted liabilities 经调整的负债；调整后的负债 5
9IxY
?  
adjusted loss 经调整的亏损；调整后的亏损 J'|qFS  
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 5|";L&`  
adjusted profit 经调整的利润；调整后的利润 EG2NE,,r  
adjusted surplus 经调整的盈余额；调整后的盈余额 eQNo'cz  
adjusted value 经调整的价值；调整后的价值 4$@)yZ  
adjustment 调整；修订；理算〔保险〕 g6+}'MN:5  
adjustment centre 调剂中心
GRS[r@W[1  
adjustment lag 调整过程的时间差距；调整时差 2vT>hC?oHz  
adjustment mechanism 调整机制 J)6f"{} &  
adjustment of loss 亏损调整 B$sB1M0q  
adjustment process 调整过程；调整程序 h]&8hl_'m  
adjustment range 调整幅度 xn}sh[<:P  
administered exchange rate 受管制汇率 Av]<[ F/  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0 @~[SXR  
administration expenses 行政费用 A2!7a}*1(  
administration fee 手续费；行政费 \-gZ_>)  
administration in bankruptcy 破产管理 '*|Wi}0R  
administration order 遗产管理令 4l560Fb'U  
administrator 管理人；遗产管理人 L@X
hgQ  
administrator of the estate 遗产管理人 b&. o9PV"  
admission of debt 债项承认书 (pNA8i%=G  
admission of proof 接纳债权证明 =EgiV<6vcH  
advance 放贷款项；垫付款项；预支款项；预付款项 C|8.$s<  
advance account 暂支帐目；预付款帐户 J[du
>1D  
advance compensation 预付补偿金 Ns?y) G>:  
advance from shareholder 股东垫款 H"6Sj-<=  
advance pending reimbursement 预支以待日后付还 w-pdpbHV  
advanced economy 先进经济体系 y7txIe!<5  
advancement 预付；预付财产  Q47Rriw  
advances warrant 垫款令 +v{<<  
advancing 贷出 ]N,n7v+}  
adverse balance 逆差 $d'GCzYvZ  
adverse exchange 逆汇 g`k_o<'JC  
advertisement addressed to shareholders 在报章刊登的致股东通告 43^%f-J5  
advice for collection 托收通知书 E80C0Q+V  
advice of drawing 提款通知书；汇票通知书 HI*xk  
advice of payment 付款通知 |]w0ytL>(2  
Advisory Committee [Securities and Futures Commission] FE,&_J"  
谘询委员会〔证券及期货事务监察委员会〕 $_%yr ~2  
Advisory Committee on Diversification 经济多元化谘询委员会 MS)(\&N  
affidavit 誓章；遗产申报誓章 /{#1w\  
affidavit of no receipt 述明无收款的誓章 |MY6vRJ(  
affiliate 联号；联营公司；附属公司 .n'z\]-/Q  
affiliated company 附属公司；联号；联营公司 615, P/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 bzz=8n  
affordability 负担能力 IDyf9Zra?  
African Development Bank [AfDB] 非洲开发银行 !7]4sXL{  
after-acquired property 事后取得的财产 80U07tJ  
after-hours dealing 市后交易 LzEs_B=9  
after-tax profit 税后盈利；税后利润；税后溢利 >LRt,.hy6  
agency agreement 代理协议 u(S~V+<@Z  
agency expenses 代理机构的开支 v `9IS+Z  
agency fee 代理费 2&S*> (  
Agency Law 《代理法》 "JzQCY^C  
agent 代理人；承销人 ?kMG!stgp}  
agent of company 公司代理人 iqW T<WY  
agent's fee 代理人费；经纪费 wM8Gz.9,  
aggregate 总计；总数；总体数字 UJ3l8 %/`k  
aggregate amount 总款额；总额 O'a Srjl  
aggregate assets and liabilities 总体资产与负债 M#c.(Qd
F  
aggregate at constant price 按固定价格计算的总体数字 -}_-#L!Q  
aggregate demand 总需求 ep* (  
aggregate gross position 总持仓量 r~N0P|Tq  
aggregate limit 总限额 <05\  
aggregate of salaries tax 合计薪俸税 -$yNJ5F`  
aggregate performance 总体表现；总体业绩 8wKF.+_A  
aggregate supply 总体供应 tG+ E'OP  
aggregate surplus 总盈余 Q&S\?cKe  
aggregate total 整体总额 $yS7
u  
aggregate value 总值；合计价值 j?K]0j;  
aggregated basis 合计基准 ]~iOO %&R  
aggregated net chargeable income 合计应课税入息实额 481J=8H  
aggregation 合并计算；合计；总和 ~ x- R78'  
aggregation of incomes of husband and wife 夫妇入息合并计算
;& ny< gQ  
aggregation of property 财产的总和 M[LjN  
agio 差价；贴水 z
'GYU=  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 xj~5/)XX|X  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment H
48`z'o  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 :f<3`x'  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment tEhYQZ  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ppH5>Y 6c  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?~s,O$o  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 xcz[w}{eEq  
agreement for a settlement 授产协议
,g
\%P5  
agreement for assignment 转让协议 ~Q}JC3f>  
agreement for sale 售卖协议；买卖协议 rw/WD(  
agreement for sale and purchase 买卖协议 ]c%yib  
agreement for the payment of interest 支付利息协议 })f4`$qf  
agreement for the repayment of money 还款协议 2YI#J.6]H  
agreement of reinsurance 再保险协议 r*CI6yP  
Agricultural Bank of China 中国农业银行 {eo4J&as  
air passenger departure tax 飞机乘客离境税 s=9gp$9m  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 -F\xZ  
airport tax 机场税 %QH "x`;  
alcohol duty 酒精税 bAS('R;4  
alienation 让与；让渡；转让 ^o^[p %  
alimony 生活费；赡养费 IMjz#|c  
All Ordinaries Index [AOI] 所有普通股指数 uSh!A  
all risks 全险；综合险 %5.aC|^}  
All Sales Record for Stock Market 《股票市场成交报告》 ,5J-
C!C  
Allied Capital Resources Limited 新联财务有限公司 t ' _Au8  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 f6@fi`U,  
allocation letter 拨款信件 $J}d6%   
allocation of fund 分配款项；预留款项 @y?<Kv}s  
allocation of profit 利润分配；溢利分配 2~<N  
allocation warrant 拨款令 z=C'qF`  
allotment 分配；配股 (T+fO}0  
allotment notice 股份配售通知；配股通知 WxwSb`U|  
allotment of shares 股份分配 _EMq"
\ND  
allowable 可获宽免；免税的 g#b[-)Qx  
allowable business loss 可扣除的营业亏损 ) inhPd  
allowable expenses 可扣税的支出 FaS}$-0  
allowance 免税额；津贴；备抵；准备金 U"\$k&  
allowance for debts 债项的免税额 wi]ya\(*yl  
allowance for depreciation by wear and tear 耗损折旧免税额 t:y} 7un  
allowance for funeral expenses 殡殓费的免税额 `@?f@p$(B  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 lYEMrr!KQw  
allowance for repairs and outgoings 修葺及支出方面的免税额 $h"Ht2/ J  
allowance to debtor 给债务人的津贴 CZaUrr  
alteration of capital 资本更改 evOyTvc  
alternate trustee 候补受托人 y\Su!?4!  
amalgamation 合并 pt[H5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >;a_
i>[  
ambit of charges 征税范围；收费范围 T1'8<pJ^  
amended valuation 经修订的估值 =xzDpn>f  
American Commodities Exchange 美国商品交易所 d67Q@')00  
American Express Bank Limited 美国运通银行 ]XX9.Xh=-  
American Stock Exchange 美国证券交易所 oj\av~cI  
amortization 摊销 4JF)w;X}  
amount due from banks 存放银行同业的款项 =d07c  
amount due from banks abroad 存放海外银行同业的款项 ?z,^QjQ}  
amount due from holding companies 控股公司欠款 Q(Q.(  
amount due from local banks 存放本港银行同业的款项 e_m
UO"  
amount due to banks 银行同业的存款 7u8HcHl  
amount due to banks abroad 海外银行同业的存款 <k'JhMwN  
amount due to holding companies 控股公司存款 rw>X JE  
amount due to local banks 本港银行同业的存款 IO/%X;Y_  
amount due to outport banks 外埠银行同业的存款 R1$O)A}k  
amount for note issue 发行纸币的款额 zzm
Z`Ya  
amount of bond 担保契据的款额 EAiE@r>4  
amount of consideration 代价款额 sbnNk(XINQ  
amount of contribution 供款数额 Y JzKE7%CO  
amount of indebtedness 负债款额 W[B%,Km%]  
amount of principal of the loan 贷款本金额 t[gz#'  
amount of rates chargeable 应征差饷数额 %g1{nGah  
amount of share capital 股本额 m=;0N
Ls4  
amount of sums assured 承保款额 29eg.E  
amount of variation 变动幅度 Z(g9rz']0  
amount of vote 拨款数额 }py6H[  
amount payable 应付款额 9e^H
TUFbG  
amount receivable 应收款额 $@]tTz;b  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 _m3}0q  
analysis 分析 ch2Qk8  
ancillary risk 附属风险 llG^+*Y8t  
annual account 周年帐目；周年帐目报表；年度决算；年结 .-Y3oWV  
annual accounting date 年结日期 S<), ,(  
annual allowance 每年免税额；年积金；年度津贴；年津 wkSIQL  
annual balance 年度余额 XP#j9CF#.  
annual disposable income 每年可动用收入 g-B~"tp  
annual estimates 周年预算 dV+%x"[:  
annual fee 年费 Cm)_xnv  
annual general meeting 周年大会 v.Fq.  
annual growth rate 年增率；每年增长率 b'i-/l$  
annual long-term supplement 长期个案每年补助金 s-^B)0T!  
annual pensionable emolument 可供计算退休金的年薪 r0 %WGMk2  
annual report 年报 A4!IbJD,0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nsO!  
annual return 周年报表；周年申报表；每年报税表格 )C>4?)  
Annual Return Rules 《周年报表规则》 &E98&[`7  
annual review of consumer prices 每年消费物价回顾 L0ZgxG3:g  
annual roll-forward basis 逐年延展方式 8)I,WWj  
annual salary 年薪 BLc&q)  
annual statement 年度报表；年度决算表 GL4-v[]6I  
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 a`SQcNBf*  
annuitant 年金受益人 77y_?di^I  
annuity 年金 SCbN(OBN!  
annuity contract 年金合约 @ s   
annuity on human life 人寿年金 ;qM I3wF  
antecedent debt 先前的债项 InI^,&<  
ante-dated cheque 倒填日期支票 M9mC\Iz[  
anticipated expenditure 预期开支 P}=u8(u  
anticipated net profit 预期纯利 ]7H ?  
anticipated revenue 预期收入 $|0_[~0-n  
anti-inflation measure 反通货膨胀措施 :^ 9sy  
anti-inflationary stance 反通货膨胀立场 V=#
L@ws  
apparent deficit 表面赤字 Sw##C l#  
apparent financial solvency 表面偿债能力 '2`MT-  
apparent partner 表面合伙人 Y6LoPJ  
application for personal assessment 个人入息课税申请书 Bvbv~7g(  
application of fund 资金应用 i1ph{;C  
application to release as liquidator and to destruct the books of accounts and documents &V.ps1  
申请免除清盘人职务及毁灭帐簿与文件 dQhh,}  
appointed actuary 委任精算师 UsT+o  
appointed auditor 委任核数师；委任审计师 ?sF<L/P0 F  
appointed trustee 委任的受托人 EBF608nWfW  
appointer 委任人 Koh`|]N  
apportioned pro rata 按比例分摊 @8[3]<  
apportionment 分配；分摊 k+*DPo@)
 
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V*an0@  
apportionment formula 分摊方程式 Xy_ <Yqx}  
apportionment of estate duty 遗产税的分摊 r >%reS  
appraisal 估价；评估 rL+K Sb  
appreciable growth 可观增长 NZUQ R`5  
appreciable impact 显着影响 h
g8gB8Xq  
appreciable increase 可观增长 t\[aU\4-7  
appreciation 增值；升值 YS$?Wz  
appreciation against other currencies 相对其他货币升值 R-xWZRl>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 O0`k6$=6r  
appreciation tax 增值税 lTNfTO^  
appropriation 拨款；拨用；拨付 1UR;}  
appropriation account 拨款帐目 [3Qu @;"&  
Appropriation Bill 拨款法案 ?NazfK  
appropriation-in-aid system 补助拨款办法 Bq}p]R3X  
approved assets 核准资产 ["'0vQ  
approved basket stock 认可一篮子证券 Q~/TqG U  
approved budget 核准预算 >s\j/yM  
approved charitable donation 认可慈善捐款 KEfn$\
 
approved charitable institution 认可慈善机构 5o2W[<%v  
approved currency 核准货币；认可货币 B?}ZAw>  
approved estimates 核准预算 wd4
wYk\  
approved estimates of expenditure 核准开支预算 k M/cD`  
approved overseas insurer 核准海外保险人 -C9_gZ  
approved overseas trust company 核准海外信托公司 a-I3#3VJ@  
approved pooled investment fund 核准汇集投资基金 etY/K0  
approved provident fund scheme 认可公积金计划 JXR_klx  
approved provision 核准拨款 SG6@Rn*^  
approved redeemable share 核准可赎回股份 A]VcQ_e  
approved regional stock 认可地区性证券 _O!)aD  
approved retirement scheme 认可退休金计划 xRZ9.
Agv_  
approved subordinated loan 核准附属贷款 .gPE Qc+D  
arbitrage 套戥；套汇；套利 #
N`~.96  
arbitrageur 套戥者；套汇者 zbL!q_wO  
arbitrary amount 临时款项 r[P5 ufy2]  
arrangement 措施；安排；协定 6
#NptXB  
arrears 欠款 b>R/=tx  
arrears of pay 欠付薪酬 !L3M\Q0  
arrears of revenue 逾期未收税款；逾期未收的帐项 }m6zu'CV  
articles of association 组织章程；组织细则；组织章程细则 {fsU(Jj\  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ~WS;)Q0|  
ascertainment of profit 确定利润 I?sA)!8  
"Asia Clear" “亚洲结算系统” 2{t i])  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 + V:P-D  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5l"EQ9  
Asian Development Fund [ADF] 亚洲发展基金 sP1wO4M?{  
Asian dollar bond 亚洲美元债券 +J`EB
oIo  
Asian dollar market 亚洲美元市场 \Y[  
Asian dollar rate 亚洲美元利率 $4yv)6G  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
v?Q|;<   
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 } $:uN  
asked price 沽盘；喊价；索价；卖方报价 Qz*!jwg  
assessable income 应评税入息 rDNz<{evj  
assessable loss 应评税亏损 A?{ X5`y  
assessable profit 应评税利润 JX_hLy@`  
assessable value 应评税值 _I;+p eq  
assessed profit 估定利润 dQfVdqg  
assessed value 经评估价值 i#I+    
assessment 评税；评定；估价；评税单 hdB.u^!  
assessment number 评税编号；估价编号 ?`+46U%  
assessment of additional tax 补加税评税 P.bBu  
assessment of performance 业绩评估；实绩评价 klC;fm2C  
Assessor 评税主任 ["|' f  
asset price bubbles 资产价格泡沫 `I$'Lp#5  
asset-backed securities 具资产保证的证券 =3rPE"@,[  
assets accretion 资产增值 voRr9E*n  
assets and liabilities 资产与负债 cP[3p:  
assets betterment statement 资产递增表；资产改进表 b2OVg +3  
assets lending 实物放款；有抵押贷款 }wmn v  
assets of the company passing on the death 死者去世时转移的公司资产 CJA5w[m  
assets pledged as security for liabilities 用作负债抵押的资产 2mVcT3  
assets portfolio 资产投资组合 x <^vJ1  
assets price 资产价格 iV
X12  
assets quality 资产质素 f&+=eUp  
assets realization 资产变现 K-Bf=7F,  
assets refinancing arrangement 资产再集资安排 G5y>v^&H  
assets securitization 资产证券化 vJ*IUy  
assets situated outside Hong Kong 在香港以外地方的资产 "bF
t+N  
assets stripping 削减资产；拆卖资产 HJl$v#]#+  
assets value 资产值 %m
R roR6  
assignee 承让人 (P;z* "q  
assignment 转让；转让书；转让契 2mS3gk  
assignment of interest 权益转让 e%VJ:Dj  
assignment of letters patent and trade mark 专利证书及商标转让 <1tFwC|4BJ  
assignment of property 物业转让；物业转让书 *hI  
assignment right 转让权 A|sTnhp~  
assignor 转让人 HJpkR<h  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ZM oV!lu  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~.qzQ_O/  
associate member 附属会员 H"PnX-fGN  
associated body corporate 相联法人团体 b-e3i;T!}~  
associated company 相联公司；联属公司 1(C3;qlVD  
associated corporation 相联法团  V"n0"\k,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Skgvnmk[U  
公认会计师公会〔英国〕 41luFtE9  
Association of Futures Exchange Brokers 香港期货经纪协会 TK.a6HJG  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (fON\)l  
association of underwriters 承保人组织 ]PVPt,c  
assumption of control 接管 k|W=kt$P  
assurance 担保；保险；转易；转易书 %OWLM  
assurance of interest 权益的转易 u}u;jTi>2  
at 19XX price 按一九ＸＸ年价格计算 uLV@D r   
at a discount 按赔价计算；按贴水价格计算；打折扣 ~@ZdO+n?  
at a premium 按溢价计算；按升水价格计算 'Z LGt#  
at call 通知付款；按通知 fu|N{$h%X  
at constant market price 按固定市价计算 J%']t$AR  
at constant price 按固定价格计算 jRN*W2]V  
at cost 按成本计算 0raVC=[  
at current market price 按当时市价计算；按现时市价计算 .uzg2Kd_  
at current price 按当时价格计算；按现时价格计算 ]_NN,m>z  
at factor cost 按要素成本计算；按生产要素成本计算  8U!;  
at money-of-the-day price 按付款当日价格计算 Hl"rGA>  
at or better 按指定或较佳价位〔买卖指令〕 55xv+|k  
at par 按面值计算；平价 iq$edq[  
at sight 见票即付 #yZZ$XOk  
at the close 按收市盘 ?c)PBJ+]  
at the opening 按开市盘 q0Fq7rWP  
attestation 见证；见证条款 ZN!OM)@:!  
at-the-money option 平价期权 uN bO
tA  
attorney 受权人；受托代表人 IWeQMwg  
attornment 新拥有人承认书 usiv`.  
attributable profit 可归属利润 sGIY\
%  
attributable share value 可归属股份价值 '$u3i #.\  
Auckland Stock Exchange 奥克兰证券交易所 1Sox@Ko  
auction 拍卖 BCV<( @c  
auctioneer 拍卖商 ,eq[X\B>  
audit 审计；核数 }IvJIr  
Audit Commission 审计署 ;\7TQ9z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 6'y+Ev$9  
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〕 zI/)#^SQ  
audit review 帐目审查 0wZ_;FN*-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <,qJ%kc  
audited account 审计帐目；经审计的帐目 dzDh
 V{  
audited annual account 经审计的周年帐目 I}/o`oc  
audited balance sheet 经审计的资产负债表 grEmp9Q ?  
auditor 核数师；核数主任；审计师 lyiBRMiP|  
auditor's certificate 核数师证明书；审计师证明书 MdK!Y  
auditor's report 核数师报告；审计师报告 .J' 8d"+  
Aussie bond 澳元债券 7kU:91zR  
austerity budget 紧缩预算 REnd# V2x  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Z qX U  
Australia All Ordinaries Index 澳洲所有普通股票指数 fq/F|c  
Australian Dollar [AUD] 澳元 Bb[%?~ E!  
Australian Options Market 澳大利亚期权市场 \&\_[y8U  
Australian Securities Commission 澳洲证券事务监察委员会 "6/`  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 <apsG7(7
 
Australian Stock Exchange 澳大利亚证券交易所 fLK*rK^{"  
Austrian Schilling [ATS] 奥地利先令 "pq#A*  
authentication 认证；鉴证 ]#]m_+} Z  
authority to purchase 委托购买证；委购书 9v)p0  
authorization 认可；核准；授权；授权书 ul~>eZ  
authorization by direction 指示授权 {= Dtajz  
authorization by instruction 指令授权 rP.qCl+J  
authorization by warrant 令状授权 ay6G1\0W  
authorization of unit trust 单位信托的认可 N#{d_v^H?d  
authorized agent 指定代理人 Q&:%
U  
authorized capital 法定资本 y XZZ)i_  
authorized clerk 出市员 _3<J!$]&p  
authorized dealer 认可交易商 lbrob' '+  
authorized financial institution 认可财务机构 \FN"0P(G  
authorized fund 认可基金 21GjRPs\  
authorized fund house 获授权的基金公司；认可基金公司 0-"ps]X  
authorized institution 认可机构 G1M}g8 ]h  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~k+"!'1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ]g-(|X~>  
authorized insurer 获授权保险人；获认可承保人 #M*h)/d[A  
authorized investment 特准投资项目 }xTTz,Oj$  
authorized person 获授权人 |33pf7o  
authorized representative 获授权代表 j
>~^jz:  
authorized share capital 法定股本 ,p\^n`A32  
automated quotation system 自动报价系统 Z!=/[,b  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] dT8m$}h9  
自动交易系统〔香港期货交易所有限公司〕 VVeO>jd  
automatic adjustment mechanism 自动调整机制 X5U.8qI3  
automatic adjustment system 自动调整系统 Sr~zN:wn  
Automatic Clearing House 自动票据交换所 (8o~ XL  
automatic exchange rates accumulation system 自动化汇率累集系统 yrO'15
TB  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 FT73P0!8.  
automatic teller machine [ATM] 自动柜员机 i_ws*7B<  
autopay 自动转帐 !o~% F5|t  
available assets 可用资产 V1Dwh@iS  
available fiscal reserve 现存财政储备 o:#l r{  
available profit 可用利润 9F)v=  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 PCnE-$QH  
average 平均；平均数；海损 K^tM$l\  
average basic salary 平均基本薪金 Py\xN  
average consumer expenditure 平均消费开支；一般消费开支 *A2J[,?c  
average cost 平均成本 gWA)V*}f  
average cost of land production 增辟土地平均成本 I z~#G6]M  
average daily turnover 平均每日成交额 a`(6hL3IT  
average daily wage rate 平均每日工资率 QlIg'B6  
average expenditure pattern 平均开支模式 p3I{  
average growth rate 平均增长率 )0`;leli  
average net fixed assets 固定资产平均净值 =IV_yor  
average of relatives 相对价格平均数 ])}{GW  
average price 平均价格 9'3%%o  
average propensity to consume 平均消费倾向；一般消费倾向 @B5@3zYs  
average propensity to save 平均储蓄倾向；一般储蓄倾向 [P8Y  
average rate 平均率 OQaM47"  
average revenue 平均收入；平均收益 T+NEw8C?/  
average stock 平均库存；平均存货 w
xpD{P  
average yearly rent 平均年租 6~?7CK  
avoidance of double taxation 避免双重课税 /S1EQ%_  
avoidance of tax 避税

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