一些有用的会计术语(也不知道发的地方对不对)A

A: *KU:D Y{  
A share Ａ股；甲类股份 v;}MHl  
abatement of tax 减税；减扣免税额 V%C'@m(/SZ  
ABN AMRO Bank N.V. 荷兰银行 >fkV65w{*  
above-the-line expenditure 线上项目支出；经常预算支出 %zDi|WZ  
above-the-line receipt 线上项目收入；经常预算收入 6@FxPi9|#  
ABSA Asia Limited 南非联合亚洲有限公司 k)8*d{*  
absolute change 绝对数值变更 YfseX;VX  
absolute expenditure 实际开支 )|5mW  
absolute guideline figure 绝对准则数字 3vQVk  
absolute interest 绝对权益 [;'$y:L=g  
absolute order of discharge 绝对破产解除令 !ZCxi  
absolute profit margin 绝对利润幅度 bX5/xf$q  
absolute value 实值；绝对值 /len8FRf  
absolutely vested interest 绝对既得权益 beV+3HqB8  
absorbed cost 已吸收成本；已分摊成本 DiZv sc  
absorption 吸收；分摊；合并 #!_ViG )2^  
absorption rate 吸收率；摊配率；分摊率 ="Azg8W  
ACB Finance Limited 亚洲商业财务有限公司 <A`S
C;k\u  
acceptable form of reciprocity 合理的互惠条件 <$#^)]Ts  
acceptable rate 适当利率；适当汇率 iuM ,aF  
acceptance agreement 承兑协议 lR`.V0xA  
acceptance for honour 参加承兑 w^7[4u4  
acceptor 承兑人；接受人；受票人 nf:wJ-;*  
acceptor for honour 参加承兑人 2uF'\y  
accident insurance 意外保险 8)83j6VF  
Accident Insurance Association of Hong Kong 香港意外保险公会 4Yt'I#*  
accident insurance scheme 意外保险计划 89P7iSV#*  
accident year basis 意外年度基准 UF}Ji#fq
n  
accommodation 通融；贷款 _=cuOo"!  
accommodation bill 通融票据；空头票据 =Pp-9<&S  
accommodation party 汇票代发人 T)eUo  
account balance 帐户余额；帐户结余 fj9&J[
 
account book 帐簿 kn`O3cW/  
account collected in advance 预收款项 gzlRK^5  
account current book 往来帐簿 %/_E8GE  
account of after-acquired property 事后取得的财产报告 X2P8Zq=%a  
account of defaulter 拖欠帐目 n*#HokX  
account payable 应付帐款 5CH8;sMK  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 7x*C` Et<x  
account receivable 应收帐款 li#ep?5h^  
account receivable report 应收帐款报表 *w6F0>u  
account statement 结单；帐单；会计财务报表 q!Z{qt*`um  
account title 帐户名称；会计科目 _5OxESE  
accountant's report 会计师报告 azRp4~2?  
Accountant's Report Rules 会计师报告规则 {Wr5F9q  
accounting and auditing procedure 会计与审计程序；会计与核数程序 3S%/>)k  
Accounting Arrangements 《会计安排》 lcfs 1].  
accounting basis 会计基础 zOy_qozk  
accounting by Official Receiver 破产管理署署长呈交的帐目 zP|^@Homk  
Accounting Circular 《会计通告》 sn'E}.uhXH  
accounting class 会计类别 ':f,RG  
accounting date 记帐日期；会计结算日期 Ypinbej  
accounting for money 款项核算 )t2eg1a:  
Accounting Officer 会计主任 dMI G2log  
accounting period 会计报告期；会计期 wzY{ii  
accounting policy 会计政策；会计方针 xlc2,L;i  
accounting practice 会计惯例 ]v+yeGIKS  
accounting principle 会计准则 ke2M
&TV  
accounting record 会计记录 P\@efq@!  
accounting report 会计报告 {CX06BP  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 FgR9$ is+  
Accounting Society of China 中国会计学会 =t.T9'{  
accounting statement 会计报表 :8]y*j  
accounting system 会计制度；会计系统 ^#4<~zU  
accounting transaction 会计事项；帐务交易 3A.lS+P1  
accounting treatment 会计处理 IUD@Kf]S  
accounting year 会计年度 L}K8cB  
accretion 增值；添加 |!CAxE0d$B  
accrual 应计项目；应累算数目 HY(XI u  
accrual basis 应计制；权责发生制  LYyud  
accrual basis accounting 应计制会计；权责发生制会计 '{)Jhl47   
accrue 应累算；应计 g#G ]}8C  
accrued benefit 应累算利益 h1$75E?,  
accrued charges 应计费用 oA;ZDO06r  
accrued cumulative preference share dividend 应累算的累积优先股股息 HI[Pf%${  
accrued expenses 应累算费用 !bCaDTz  
accrued interest payable 应付利息；应计未付利息 vb9C&#  
accrued interest receivable 应收利息；应计未收利息 v]
}\Ns/  
accrued right 累算权益 x]IJ;  
accruing profit 应累算的利润 O0eM*~zI  
accumulated fiscal reserve 累积财政储备 OMBH[_  
accumulated profit 累积利润；滚存溢利 -Q|]C{r  
accumulated reserve 累积储备 fT YlIT9  
accumulation of surplus income 累积收益盈余 mrig5{  
acquired assets 既得资产 =VV><^uzdY  
acquisition 收购；购置；取得 !1Ht{cA0  
acquisition cost 购置成本 Q 87'zf  
acquisition expenses 购置费用 d-z[=1m  
acquisition of 100% interest 收购全部股权 s(r4m/  
acquisition of control 取得控制权 DHZ`y[&}|N  
acquisition of fixed assets 购置固定资产 Y+5aT(6O  
acquisition of shell “买壳” |OuIQhoE  
acquisition price 收购价 `]a0z|2'!  
act of God 天灾 ]Qe"S>,?`  
acting partner 执事合伙人 Of}C.N8  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }i^$ li@  
active partner 积极参与的合伙人 wVX2.D'n<  
active trading 交投活跃 hoLA*v2<  
actual circulation 实际流通 2rb@Md]dx  
actual cost 实际成本 as@? Kv  
actual expenditure 实际开支；实际支出 4[)tO-v:Y  
actual income 实际入息；实际收入；实际收益 rbl^ aik  
actual market 现货市场 gMp' S  
actual price 现货价；实际价格 ?-tNRIPW@p  
actual profit 实际利润 tq51;L  
actual quotation 实盘；实际价位；实际报价 \ _?d?:#RD  
actual year basis 按实际年度计算 :>F3es`  
actuals 实货 ,sT5TS q  
actuarial investigation 精算调查 Y~?Z'uR  
actuarial principle 精算原则 Pz0TAb  
actuarial report 精算师报告 *]nk{jo2  
Actuarial Society of Hong Kong 香港精算学会 `>OKV;~{z  
actuarial valuation 精算师估值 6Cfsh<]b  
actuary 精算师 %/qwqo`Q  
ad referendum agreement 暂定协议；有待覆核的协定 z[y
  
ad valorem duty 从价税；按值征税 v8n^~=SH  
ad valorem duty system 从价税制 amQTPNI  
ad valorem fee 从价费 n~0MhE0H  
ad valorem tariff 从价关税 =ADOf_n}  
additional allowance 额外免税额 &(e5*Q  
additional amount for unexpired risk 未过期风险的额外款额 cwzgIm+  
additional assessable profit 补加应评税利润 C>SOd]  
additional assessment 补加评税 ^'fgQyj  
additional commitment 额外承担 A6 `a  
additional commitment vote 额外承担拨款
cIcu=U  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Ul}<@d9: B  
additional dependent parent allowance 供养父母额外免税额 6;wK
L?snO  
additional provision 额外拨款 S#<y_w%  
additional stamp duty 附加印花税 JoZSp"R  
additional tax 补加税罚款；补加税款 ;lfv.-u:<  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 :Gew8G  
adjudged bankrupt 被裁定破产 #%w)w R3  
adjudicated bankrupt 裁定破产人 UcH#J &r  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 O%haaL\  
adjudication of bankruptcy 裁定破产；宣告破产 &gUa^5'#  
adjudication of insolvency 裁定无力偿还债务 6Nt/>[  
adjusted actual 经调整的实数；调整后的实数 *||Q_tlz  
adjusted current assets 经调整的流动资产；调整后的流动资产 TKgN31`  
adjusted figure 经调整的数字；调整后的数额 qw>vu7/z  
adjusted liabilities 经调整的负债；调整后的负债 "h|kf% W  
adjusted loss 经调整的亏损；调整后的亏损 \A)Pcc}7  
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 ` U-vXP  
adjusted profit 经调整的利润；调整后的利润  m]H]0T  
adjusted surplus 经调整的盈余额；调整后的盈余额 `5rfO6;  
adjusted value 经调整的价值；调整后的价值 [HL>Lp&A?  
adjustment 调整；修订；理算〔保险〕 xW2?\em  
adjustment centre 调剂中心 $?dQ^]<,  
adjustment lag 调整过程的时间差距；调整时差 sZ;Gb^{Z  
adjustment mechanism 调整机制 XVJH>Zw  
adjustment of loss 亏损调整 X(\L1N  
adjustment process 调整过程；调整程序 e m0 hTxb  
adjustment range 调整幅度 !~vx|_$#  
administered exchange rate 受管制汇率 <0
qhc$M  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 H6Bw3I[  
administration expenses 行政费用 *aFY+.;U`  
administration fee 手续费；行政费 29m$S7[  
administration in bankruptcy 破产管理 B|,d  
administration order 遗产管理令 3s67)n  
administrator 管理人；遗产管理人 <]X6%LX  
administrator of the estate 遗产管理人 9X +dp  
admission of debt 债项承认书 FFN Sn  
admission of proof 接纳债权证明 [;4;.V  
advance 放贷款项；垫付款项；预支款项；预付款项 M'F<1(  
advance account 暂支帐目；预付款帐户 c{KJNH%7  
advance compensation 预付补偿金 s|`wi}"x  
advance from shareholder 股东垫款 6> z{xYat  
advance pending reimbursement 预支以待日后付还 l(}MM|ka  
advanced economy 先进经济体系 pOh<I{r1  
advancement 预付；预付财产 |I29m`  
advances warrant 垫款令 7(a1@VH  
advancing 贷出 WW>m`RU`  
adverse balance 逆差 hQlyqTP|2  
adverse exchange 逆汇 h+A+>kC5  
advertisement addressed to shareholders 在报章刊登的致股东通告 t\TxK7i  
advice for collection 托收通知书 El: @l%  
advice of drawing 提款通知书；汇票通知书 &Yc'X+'4  
advice of payment 付款通知 es~1@Jb  
Advisory Committee [Securities and Futures Commission] 3^xq+{\)  
谘询委员会〔证券及期货事务监察委员会〕 +l.LwA
 
Advisory Committee on Diversification 经济多元化谘询委员会 cc:$$_'L  
affidavit 誓章；遗产申报誓章 <(B|g&A  
affidavit of no receipt 述明无收款的誓章 #S
x  
affiliate 联号；联营公司；附属公司 ^!0z+M:>^  
affiliated company 附属公司；联号；联营公司
m l@%H  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V|[NL4  
affordability 负担能力 +|7N89l  
African Development Bank [AfDB] 非洲开发银行 +!!G0Zj/  
after-acquired property 事后取得的财产 "tK|/R+  
after-hours dealing 市后交易 %>6ilGQ+  
after-tax profit 税后盈利；税后利润；税后溢利 e-[PuJ  
agency agreement 代理协议 SynRi/BRmw  
agency expenses 代理机构的开支 ?u/UV,";y  
agency fee 代理费 {?2|rv)  
Agency Law 《代理法》 'W>y v  
agent 代理人；承销人 <RZq
s  
agent of company 公司代理人 #f
HnM+  
agent's fee 代理人费；经纪费 +8x_f0<  
aggregate 总计；总数；总体数字 DvB{N`COd  
aggregate amount 总款额；总额 '$EyVu
!  
aggregate assets and liabilities 总体资产与负债 XgM&0lVT  
aggregate at constant price 按固定价格计算的总体数字 G%AO%II  
aggregate demand 总需求 EWgJ"WTF  
aggregate gross position 总持仓量 A~lc`
m-  
aggregate limit 总限额 E*wG5]at  
aggregate of salaries tax 合计薪俸税 I,`;#Q)nx  
aggregate performance 总体表现；总体业绩 "Dc\w@`E 0  
aggregate supply 总体供应 V*5v JF0j  
aggregate surplus 总盈余 Xo]2iQy  
aggregate total 整体总额 B]:|;d  
aggregate value 总值；合计价值 +!E9$U>6%  
aggregated basis 合计基准 ]!@=2kG4  
aggregated net chargeable income 合计应课税入息实额 RA[%8Rh)  
aggregation 合并计算；合计；总和 12m-$/5n+  
aggregation of incomes of husband and wife 夫妇入息合并计算 Uzc p  
aggregation of property 财产的总和 %KkC1.yu<  
agio 差价；贴水 au/LoO#6Ro  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 VJT /9O)Z|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 
f1+  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 VB#&`]rdo  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !{+.)%d'g  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 c5b}q@nH  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ,\cV,$  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 i$Kx@,O8t  
agreement for a settlement 授产协议 CCol>:8{P  
agreement for assignment 转让协议 JbS[(+o  
agreement for sale 售卖协议；买卖协议 O9/)_:Wdh  
agreement for sale and purchase 买卖协议 .{*l,  
agreement for the payment of interest 支付利息协议 M

\  
agreement for the repayment of money 还款协议 -!\%##r7~  
agreement of reinsurance 再保险协议 P=KhR&gwV~  
Agricultural Bank of China 中国农业银行 ,aGIq. *v  
air passenger departure tax 飞机乘客离境税 *78c2`)[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 nqo1+OR  
airport tax 机场税 :KA)4[#;W  
alcohol duty 酒精税 O(!;7v}  
alienation 让与；让渡；转让 h6^|f%\w*i  
alimony 生活费；赡养费 sgGA0af  
All Ordinaries Index [AOI] 所有普通股指数 a0gg<Ml  
all risks 全险；综合险 ;<B  
All Sales Record for Stock Market 《股票市场成交报告》 s%`l>#H  
Allied Capital Resources Limited 新联财务有限公司 VHMQY*lk  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0Xw>_#Y/xS  
allocation letter 拨款信件 1[u{y{9 q  
allocation of fund 分配款项；预留款项 !<HMMf,-D  
allocation of profit 利润分配；溢利分配 SQn.`0HT  
allocation warrant 拨款令 VjNr<~|d  
allotment 分配；配股 Z"_8l3  
allotment notice 股份配售通知；配股通知 }r,xx{.u7  
allotment of shares 股份分配 2[uFAgf@  
allowable 可获宽免；免税的 W Zm8!
Y  
allowable business loss 可扣除的营业亏损 czpu^BT;;T  
allowable expenses 可扣税的支出 ( $2M
"n  
allowance 免税额；津贴；备抵；准备金 DuR9L'  
allowance for debts 债项的免税额 j/=Tj'S?D  
allowance for depreciation by wear and tear 耗损折旧免税额 *($,ay$&H  
allowance for funeral expenses 殡殓费的免税额 |N% l at  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F[yofRN  
allowance for repairs and outgoings 修葺及支出方面的免税额 <!XunXh  
allowance to debtor 给债务人的津贴 +6P[TqR  
alteration of capital 资本更改 ab%I&B<b  
alternate trustee 候补受托人 v;9(FLtL  
amalgamation 合并 B5vLV@>]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j~K(xf  
ambit of charges 征税范围；收费范围 ;nQ=! .#Q  
amended valuation 经修订的估值 Z_xQ2uH$:  
American Commodities Exchange 美国商品交易所 n8=Dzv0  
American Express Bank Limited 美国运通银行 8IQ}%|lN  
American Stock Exchange 美国证券交易所 +hr|$  
amortization 摊销 l!Xj UnRF  
amount due from banks 存放银行同业的款项 Ky,upU  
amount due from banks abroad 存放海外银行同业的款项 f^lcw  
amount due from holding companies 控股公司欠款 N>"L2E=z$|  
amount due from local banks 存放本港银行同业的款项 Z_4%Oi  
amount due to banks 银行同业的存款 *AW v  
amount due to banks abroad 海外银行同业的存款 fW+"Kuw  
amount due to holding companies 控股公司存款 {d;z3AB  
amount due to local banks 本港银行同业的存款 IF|;;*Z8  
amount due to outport banks 外埠银行同业的存款 f<VK\%M  
amount for note issue 发行纸币的款额 M!Ao!D[  
amount of bond 担保契据的款额 0#eb] c  
amount of consideration 代价款额 OUF%DMl4  
amount of contribution 供款数额 gj @9(dk%  
amount of indebtedness 负债款额 cnQ2/ZZp~  
amount of principal of the loan 贷款本金额
3~Fag1Hp  
amount of rates chargeable 应征差饷数额 .Y]0gi8z  
amount of share capital 股本额 UE"v+GH  
amount of sums assured 承保款额 ksOsJ~3)  
amount of variation 变动幅度 OZe&p  
amount of vote 拨款数额  c1s&  
amount payable 应付款额 1.3dy]vG  
amount receivable 应收款额 43B0ynagN  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I[\
7Bf  
analysis 分析 =RD>#'sUK  
ancillary risk 附属风险 |C z7_Rn  
annual account 周年帐目；周年帐目报表；年度决算；年结 'G>XI;g  
annual accounting date 年结日期 4s9@4  
annual allowance 每年免税额；年积金；年度津贴；年津 @W/k}<07  
annual balance 年度余额 b3R(O|  
annual disposable income 每年可动用收入 eT3!"+p-F  
annual estimates 周年预算 tJ K58m$  
annual fee 年费 sBa:|(Y.  
annual general meeting 周年大会 a`%`9GD  
annual growth rate 年增率；每年增长率 SF+L-R<e  
annual long-term supplement 长期个案每年补助金 3w"JzC@  
annual pensionable emolument 可供计算退休金的年薪 YCltS!k  
annual report 年报 ~ E6e~  
Annual Report on the Consumer Price Index 《消费物价指数年报》
6wWhM&Wd  
annual return 周年报表；周年申报表；每年报税表格 ZwLr>?0$ p  
Annual Return Rules 《周年报表规则》 dt"/4wCO  
annual review of consumer prices 每年消费物价回顾 JfWkg`LqL  
annual roll-forward basis 逐年延展方式 cYgJ}(>}  
annual salary 年薪 }lX$KuD  
annual statement 年度报表；年度决算表 a<\n$E#q  
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 }#ta3 x  
annuitant 年金受益人 *6AV^^  
annuity 年金 RVwS<g)~1  
annuity contract 年金合约 ;xz_H$g  
annuity on human life 人寿年金 cb]X27uww  
antecedent debt 先前的债项 fb`x1Q  
ante-dated cheque 倒填日期支票 sYDav)L.  
anticipated expenditure 预期开支 YAT@xZs-  
anticipated net profit 预期纯利 TBPu&+3  
anticipated revenue 预期收入 iTAj${ >  
anti-inflation measure 反通货膨胀措施 Cfmd*,  
anti-inflationary stance 反通货膨胀立场 0>SA90Q  
apparent deficit 表面赤字 iu8Q &Us0P  
apparent financial solvency 表面偿债能力 b5=|1SjR  
apparent partner 表面合伙人 gdTW ~b  
application for personal assessment 个人入息课税申请书 2yn"K|  
application of fund 资金应用 Bh=t%#y|`  
application to release as liquidator and to destruct the books of accounts and documents K)>F03=uE  
申请免除清盘人职务及毁灭帐簿与文件 4PxP*j  
appointed actuary 委任精算师 +&VY6(Zj+*  
appointed auditor 委任核数师；委任审计师 Ot-P J i  
appointed trustee 委任的受托人 &2XH.$Q  
appointer 委任人 TIiYic!_~  
apportioned pro rata 按比例分摊 (c)/&~aE  
apportionment 分配；分摊 )e3w-es~4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8,IF%Z+LI  
apportionment formula 分摊方程式 bLG7{qp  
apportionment of estate duty 遗产税的分摊 V':A!  
appraisal 估价；评估 Sdmz(R  
appreciable growth 可观增长 `B3-#!2X  
appreciable impact 显着影响 CUH u=  
appreciable increase 可观增长 lBFKfLp&  
appreciation 增值；升值 #2U#h-vI  
appreciation against other currencies 相对其他货币升值 V;SV0~&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #6|ve?`I  
appreciation tax 增值税 fn 'n'X|  
appropriation 拨款；拨用；拨付 A+Isk{d  
appropriation account 拨款帐目 ck0%H#BYY  
Appropriation Bill 拨款法案 0M;El2 P$  
appropriation-in-aid system 补助拨款办法 %/e'6g<  
approved assets 核准资产 na $MR3@e  
approved basket stock 认可一篮子证券 akr2Os  
approved budget 核准预算 -JEPh!oTt  
approved charitable donation 认可慈善捐款 PZ6R+n8  
approved charitable institution 认可慈善机构 f4.jWBF  
approved currency 核准货币；认可货币 ^"|q~2  
approved estimates 核准预算 v]on0Pi!  
approved estimates of expenditure 核准开支预算 meV Z_f/  
approved overseas insurer 核准海外保险人 0'F/z%SMj  
approved overseas trust company 核准海外信托公司 Z+U -+eG  
approved pooled investment fund 核准汇集投资基金 Bq)dqLwk  
approved provident fund scheme 认可公积金计划 bi}aVtG~z  
approved provision 核准拨款 p%*s3E1.D  
approved redeemable share 核准可赎回股份 n.9k5r@  
approved regional stock 认可地区性证券 >2>/ q?  
approved retirement scheme 认可退休金计划 rWJ5C\R  
approved subordinated loan 核准附属贷款 ~{{S<S v  
arbitrage 套戥；套汇；套利 Sd^I>;  
arbitrageur 套戥者；套汇者 Cx~;oWZ  
arbitrary amount 临时款项 C1_0 9Vc  
arrangement 措施；安排；协定 p+?`ru  
arrears 欠款 L"9Z{o
7  
arrears of pay 欠付薪酬 YJ,"@n_  
arrears of revenue 逾期未收税款；逾期未收的帐项 bnkZWw'9  
articles of association 组织章程；组织细则；组织章程细则 a_+3, fP  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mYo~RXKGF  
ascertainment of profit 确定利润 BJ3<"D{.*4  
"Asia Clear" “亚洲结算系统” vde!k_,wZ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _y6iR&&x  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 egA*x*8  
Asian Development Fund [ADF] 亚洲发展基金 tH0
x|  
Asian dollar bond 亚洲美元债券 P-T@'}lW  
Asian dollar market 亚洲美元市场 d`V.i6u  
Asian dollar rate 亚洲美元利率 qm/>\4eLt  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 UZFs]z!,k  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 M {'(+a[  
asked price 沽盘；喊价；索价；卖方报价 i^:#*Q-co  
assessable income 应评税入息 {ly<%Q7j  
assessable loss 应评税亏损 *%jtcno=Y  
assessable profit 应评税利润 9xJtDdy-O  
assessable value 应评税值 ;lE=7[UJ3X  
assessed profit 估定利润 T.z efoZ  
assessed value 经评估价值 dR
=sdqS#J  
assessment 评税；评定；估价；评税单 3r[F1z2B  
assessment number 评税编号；估价编号 {7oPDP  
assessment of additional tax 补加税评税 2Jiy`(P  
assessment of performance 业绩评估；实绩评价 q
0ab]g+  
Assessor 评税主任 KAE %Wwjr  
asset price bubbles 资产价格泡沫 m#[c]v{  
asset-backed securities 具资产保证的证券 B+Qo{-  
assets accretion 资产增值 JT<JS6vw#  
assets and liabilities 资产与负债 32 j){[PL3  
assets betterment statement 资产递增表；资产改进表 #"r_ 3  
assets lending 实物放款；有抵押贷款 I_Lm[  
assets of the company passing on the death 死者去世时转移的公司资产 8M
Divr/@  
assets pledged as security for liabilities 用作负债抵押的资产 y[Dgyt  
assets portfolio 资产投资组合 $; _{|{Yj  
assets price 资产价格 &x*l{s[  
assets quality 资产质素 6||%T$_;}  
assets realization 资产变现 R=Ig !s9  
assets refinancing arrangement 资产再集资安排 v0\M$@N[  
assets securitization 资产证券化 CaED(0  
assets situated outside Hong Kong 在香港以外地方的资产 4@F8-V3q4  
assets stripping 削减资产；拆卖资产 :0%[u(  
assets value 资产值 qh}+b^Wi  
assignee 承让人 f$}g'r zl  
assignment 转让；转让书；转让契 >_]Ov
:5  
assignment of interest 权益转让 tr0kTW$Ad  
assignment of letters patent and trade mark 专利证书及商标转让 m7A3i<6p  
assignment of property 物业转让；物业转让书 P^Og(F8;  
assignment right 转让权 sng6U;Z  
assignor 转让人 z\, lPwB2  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 t vW0 W  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 01 +#2~S  
associate member 附属会员 vP'!&}  
associated body corporate 相联法人团体 h0 %M+g  
associated company 相联公司；联属公司 d8 v9[4  
associated corporation 相联法团 I WT|dA >  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] I%[Tosud<  
公认会计师公会〔英国〕 VJ&-Z |  
Association of Futures Exchange Brokers 香港期货经纪协会 $Sm iN'7;  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 F|VHr
@%  
association of underwriters 承保人组织 !3c+}j-j  
assumption of control 接管 6 AY~>p  
assurance 担保；保险；转易；转易书 h;(mb2[R  
assurance of interest 权益的转易 L1

k  
at 19XX price 按一九ＸＸ年价格计算 O]="ggq&  
at a discount 按赔价计算；按贴水价格计算；打折扣 *fyaAv  
at a premium 按溢价计算；按升水价格计算 if1)AE-  
at call 通知付款；按通知 eA(FWO  
at constant market price 按固定市价计算 (yT&&_zY4  
at constant price 按固定价格计算 D&N3LH  
at cost 按成本计算 ;u';$0  
at current market price 按当时市价计算；按现时市价计算 8ce'G" b  
at current price 按当时价格计算；按现时价格计算 HDE5Mg "  
at factor cost 按要素成本计算；按生产要素成本计算 HmsXV_B8[Y  
at money-of-the-day price 按付款当日价格计算 Kp;<z<  
at or better 按指定或较佳价位〔买卖指令〕 _-v$fDrz  
at par 按面值计算；平价 H-m).^  
at sight 见票即付 4eaH.&&  
at the close 按收市盘 JAwEu79sh  
at the opening 按开市盘 YD~(l-?"  
attestation 见证；见证条款 )iPU  
at-the-money option 平价期权 "6%qi qt  
attorney 受权人；受托代表人 m60hTJ?N)  
attornment 新拥有人承认书 "KC3+
:tm  
attributable profit 可归属利润 `B3YP1  
attributable share value 可归属股份价值 kMa|V0  
Auckland Stock Exchange 奥克兰证券交易所 %N7G>_+  
auction 拍卖 MpJ3*$Dr  
auctioneer 拍卖商 gV5mERKs  
audit 审计；核数 0o.h{BN  
Audit Commission 审计署 ph~#{B(\  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] sv\=/F@n  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 4!M0)Nix  
audit review 帐目审查
kZ^wc .  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 94rx4"AN8;  
audited account 审计帐目；经审计的帐目 r6:nYyF$)v  
audited annual account 经审计的周年帐目 z3fU|*_c  
audited balance sheet 经审计的资产负债表 S.C7%XU  
auditor 核数师；核数主任；审计师 rO,n~|YJ  
auditor's certificate 核数师证明书；审计师证明书 s"wz !{G4  
auditor's report 核数师报告；审计师报告 M?ElD1#Z  
Aussie bond 澳元债券 Z= pvoTY  
austerity budget 紧缩预算 y<yU5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 7:C2xC  
Australia All Ordinaries Index 澳洲所有普通股票指数 7'{Y7]+z+  
Australian Dollar [AUD] 澳元 U}-hV@y  
Australian Options Market 澳大利亚期权市场 cyI:dvg  
Australian Securities Commission 澳洲证券事务监察委员会 Vgj[m4l  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 DCCijN  
Australian Stock Exchange 澳大利亚证券交易所  A1jA$  
Austrian Schilling [ATS] 奥地利先令 Xu{S4#1  
authentication 认证；鉴证 A6Wtzt2i  
authority to purchase 委托购买证；委购书 pD6a+B\;k  
authorization 认可；核准；授权；授权书 1lv.@-  
authorization by direction 指示授权 6"bdbV=t  
authorization by instruction 指令授权 s:sk`~2<gd  
authorization by warrant 令状授权 c/G^}d%  
authorization of unit trust 单位信托的认可 w 1O)  
authorized agent 指定代理人 d]l(B+\vf  
authorized capital 法定资本 3.04Toq!  
authorized clerk 出市员 1ZfhDtK(  
authorized dealer 认可交易商 L?hWH0^3  
authorized financial institution 认可财务机构 !ma'*X  
authorized fund 认可基金
7t/C:2^&  
authorized fund house 获授权的基金公司；认可基金公司 G
^w:c]  
authorized institution 认可机构 ,09d"7`X  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 r1xhplHH@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 0hju@&Aa  
authorized insurer 获授权保险人；获认可承保人 ;e^`r;]  
authorized investment 特准投资项目 \;Q:a /ur9  
authorized person 获授权人 3C;nC?]K  
authorized representative 获授权代表 E`UEl$($  
authorized share capital 法定股本 ;rh@q4#  
automated quotation system 自动报价系统 !bIhw}^C*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 5!d'RBO   
自动交易系统〔香港期货交易所有限公司〕 Nc[u?-  
automatic adjustment mechanism 自动调整机制 |1"n\4$  
automatic adjustment system 自动调整系统 Q>>II|~;J  
Automatic Clearing House 自动票据交换所 g=n /w  
automatic exchange rates accumulation system 自动化汇率累集系统 sJ)Pj?"\?  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 dy2<b+
..  
automatic teller machine [ATM] 自动柜员机 dht*1i3v  
autopay 自动转帐 LO M-i>  
available assets 可用资产 ;_=+h,n  
available fiscal reserve 现存财政储备 ,hXhcfFl  
available profit 可用利润 %u02KmV.  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Kh2!c+Mw  
average 平均；平均数；海损 x1R<oB|  
average basic salary 平均基本薪金 qEV>$>}  
average consumer expenditure 平均消费开支；一般消费开支 L)j<;{J/Q0  
average cost 平均成本 jr=erVHK  
average cost of land production 增辟土地平均成本 :Z5Twb3h  
average daily turnover 平均每日成交额 H)O I&?  
average daily wage rate 平均每日工资率 g\lEdxm6Sj  
average expenditure pattern 平均开支模式 O;?Nz:/q  
average growth rate 平均增长率 "AUHe6Yv  
average net fixed assets 固定资产平均净值 ^5BQ=  
average of relatives 相对价格平均数 I9;,qd%<T  
average price 平均价格 ?_bzg'  
average propensity to consume 平均消费倾向；一般消费倾向 X[KHI1@w  
average propensity to save 平均储蓄倾向；一般储蓄倾向 MF/@Efjn ]  
average rate 平均率 B`
<K]ut  
average revenue 平均收入；平均收益 Z1ZjQt#~+  
average stock 平均库存；平均存货 Rk@xv;t;  
average yearly rent 平均年租 jQrw^6C  
avoidance of double taxation 避免双重课税 _Kf8,|+  
avoidance of tax 避税

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