一些有用的会计术语(也不知道发的地方对不对)A

A: #'<I!G  
A share Ａ股；甲类股份 (k M\R|  
abatement of tax 减税；减扣免税额 ckt^D/c2  
ABN AMRO Bank N.V. 荷兰银行 CBSJY&:K  
above-the-line expenditure 线上项目支出；经常预算支出 !{s$V2_  
above-the-line receipt 线上项目收入；经常预算收入 ue/6DwUv  
ABSA Asia Limited 南非联合亚洲有限公司 ;FZ\PxN  
absolute change 绝对数值变更 ;0xCrE{l"  
absolute expenditure 实际开支 m[oe
$yH  
absolute guideline figure 绝对准则数字 _89 _*t(  
absolute interest 绝对权益 $7)O&T*q'  
absolute order of discharge 绝对破产解除令 ER5Q` H  
absolute profit margin 绝对利润幅度 S M987Y!B  
absolute value 实值；绝对值 qB]z"Hfq,  
absolutely vested interest 绝对既得权益 dWD,iO_"@  
absorbed cost 已吸收成本；已分摊成本 h1K 3A5  
absorption 吸收；分摊；合并 Xk]5*C]6<  
absorption rate 吸收率；摊配率；分摊率 X@9_ukdpu  
ACB Finance Limited 亚洲商业财务有限公司 2k"a%#H8  
acceptable form of reciprocity 合理的互惠条件 /~7H<^}  
acceptable rate 适当利率；适当汇率 :c)<B@NqNo  
acceptance agreement 承兑协议 30>TxL=&  
acceptance for honour 参加承兑 FEaf&'G]  
acceptor 承兑人；接受人；受票人 <4{@g]0RV  
acceptor for honour 参加承兑人 '[Oi_gE.  
accident insurance 意外保险 An[*Jx  
Accident Insurance Association of Hong Kong 香港意外保险公会 u{H,i(mx?  
accident insurance scheme 意外保险计划 e^&
YQl  
accident year basis 意外年度基准 um#;S;  
accommodation 通融；贷款 qR]4m]o  
accommodation bill 通融票据；空头票据 B[4y(Im  
accommodation party 汇票代发人 /GM-#q a  
account balance 帐户余额；帐户结余 Z mi<Z  
account book 帐簿 {yt]7^  
account collected in advance 预收款项 W%Rh2l  
account current book 往来帐簿 ~8pf.^,fi  
account of after-acquired property 事后取得的财产报告 f,M$>!$V  
account of defaulter 拖欠帐目 AV d  
account payable 应付帐款 @dCu]0oNI  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 #4
na>G|  
account receivable 应收帐款  TWx<)  
account receivable report 应收帐款报表 YXIDqTA+  
account statement 结单；帐单；会计财务报表 ^ ?tAt3dMI  
account title 帐户名称；会计科目 ).oqlA!  
accountant's report 会计师报告 XN=<s;U
 
Accountant's Report Rules 会计师报告规则 5\=9&{WjND  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ts?b[v  
Accounting Arrangements 《会计安排》 ,C&h~uRi#f  
accounting basis 会计基础 6^{ hY^Z  
accounting by Official Receiver 破产管理署署长呈交的帐目 lBG*P>;  
Accounting Circular 《会计通告》 82J0t}
:U  
accounting class 会计类别 fy_'K}i3k  
accounting date 记帐日期；会计结算日期 #Z$6> Xt  
accounting for money 款项核算 & p_;&P_  
Accounting Officer 会计主任 p6Z]oL q  
accounting period 会计报告期；会计期 i $I|JJJ  
accounting policy 会计政策；会计方针 M5ZWcD.1  
accounting practice 会计惯例 y\0^c5}  
accounting principle 会计准则 |!!E5osXq  
accounting record 会计记录 lmmyDg1R  
accounting report 会计报告 [7I|8
  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )&dhE^ O  
Accounting Society of China 中国会计学会 d}l^yln  
accounting statement 会计报表 !+hX$_RT  
accounting system 会计制度；会计系统 VpVw:Rh>  
accounting transaction 会计事项；帐务交易 huKz["]z[  
accounting treatment 会计处理 p*npY"}v  
accounting year 会计年度 B.P64"w  
accretion 增值；添加 "BFW&<1  
accrual 应计项目；应累算数目 '|XP}V0I  
accrual basis 应计制；权责发生制 e/Q[%y.X  
accrual basis accounting 应计制会计；权责发生制会计 5\4>H6  
accrue 应累算；应计 @{CpC  
accrued benefit 应累算利益 :>3&"T.  
accrued charges 应计费用 c(Ha"tBJ  
accrued cumulative preference share dividend 应累算的累积优先股股息 zi-+@9T  
accrued expenses 应累算费用 TS[Z<m  
accrued interest payable 应付利息；应计未付利息 ok6e=c '  
accrued interest receivable 应收利息；应计未收利息 :T{or-  
accrued right 累算权益 8dA
/dMQ  
accruing profit 应累算的利润 $s]@%6f  
accumulated fiscal reserve 累积财政储备 iMA)(ZS  
accumulated profit 累积利润；滚存溢利 %BG5[XQ7  
accumulated reserve 累积储备 xrX("ili  
accumulation of surplus income 累积收益盈余 O4E2)N  
acquired assets 既得资产 |@ldXuYb  
acquisition 收购；购置；取得 w5*18L=O\  
acquisition cost 购置成本 ^U`q1Pg5  
acquisition expenses 购置费用 <=7)t.  
acquisition of 100% interest 收购全部股权 -+PPz?0  
acquisition of control 取得控制权 c''O+,L1+  
acquisition of fixed assets 购置固定资产 rSJ}qRXwU  
acquisition of shell “买壳” aZ0H)  
acquisition price 收购价 \!^o<$s.G  
act of God 天灾 Aj`4uFhiL  
acting partner 执事合伙人 F Qk;  
active market 买卖活跃的市场；交投畅旺的市场；旺市 AQV3ZVP  
active partner 积极参与的合伙人 ncA2en?  
active trading 交投活跃 y]CJOC)/K  
actual circulation 实际流通 M^[jA](a  
actual cost 实际成本 qt:->yiq+  
actual expenditure 实际开支；实际支出 `nM4kt7  
actual income 实际入息；实际收入；实际收益 _$cBI_eA7  
actual market 现货市场 HkV/+ {;S~  
actual price 现货价；实际价格 KJ#c(yb9zR  
actual profit 实际利润 8n:D#`K  
actual quotation 实盘；实际价位；实际报价 n=>Gu9`  
actual year basis 按实际年度计算 xeH#)QJ
t  
actuals 实货 l|fd,  
actuarial investigation 精算调查 j?mJ1J5  
actuarial principle 精算原则 _0f[.vN  
actuarial report 精算师报告 NkJ^ecn%)  
Actuarial Society of Hong Kong 香港精算学会 y(S0 2v>l  
actuarial valuation 精算师估值 Z0:BXtW  
actuary 精算师 2kgm)-z  
ad referendum agreement 暂定协议；有待覆核的协定 0jzA\$oD  
ad valorem duty 从价税；按值征税 ]e3nnS1*.  
ad valorem duty system 从价税制 |kd^]!_  
ad valorem fee 从价费 <qy+@t  
ad valorem tariff 从价关税 .iS]aJJ  
additional allowance 额外免税额 xD#/@E1'Y  
additional amount for unexpired risk 未过期风险的额外款额 W&Hf}q
s  
additional assessable profit 补加应评税利润 MmK\|CtV  
additional assessment 补加评税 $-0u`=!  
additional commitment 额外承担 w:N2 xI  
additional commitment vote 额外承担拨款 37[C^R!1c  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \mDm*UuG  
additional dependent parent allowance 供养父母额外免税额 PaZYs~EO  
additional provision 额外拨款 P>kx{^  
additional stamp duty 附加印花税 4HHf3j!5  
additional tax 补加税罚款；补加税款 ;'Q{ ywr  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 (j/O=$m
J  
adjudged bankrupt 被裁定破产 Y5opZG  
adjudicated bankrupt 裁定破产人 <@=NDUI3*,  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 #.='dSj  
adjudication of bankruptcy 裁定破产；宣告破产 Xo5L:(
?K  
adjudication of insolvency 裁定无力偿还债务 aF=VJ+5  
adjusted actual 经调整的实数；调整后的实数 Zk[#BUA  
adjusted current assets 经调整的流动资产；调整后的流动资产 5jLDe~  
adjusted figure 经调整的数字；调整后的数额 t(yv   
adjusted liabilities 经调整的负债；调整后的负债 `WT7w']NT  
adjusted loss 经调整的亏损；调整后的亏损 i*tj@5MY-  
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 QM]^@2rK2  
adjusted profit 经调整的利润；调整后的利润 gn%"df
m  
adjusted surplus 经调整的盈余额；调整后的盈余额 : L>d]Hn  
adjusted value 经调整的价值；调整后的价值 zW _'sC  
adjustment 调整；修订；理算〔保险〕 YH>n{o;- ?  
adjustment centre 调剂中心 tc',c},h~,  
adjustment lag 调整过程的时间差距；调整时差 :+=*  
adjustment mechanism 调整机制 IviWS84  
adjustment of loss 亏损调整 Pm
_=  
adjustment process 调整过程；调整程序 6\K)\  
adjustment range 调整幅度 *+z({S_Nv  
administered exchange rate 受管制汇率 ;1 fML,8  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 gc=e)j@  
administration expenses 行政费用 6xe |L  
administration fee 手续费；行政费 ep!.kA=\  
administration in bankruptcy 破产管理 (`p(c;"*C!  
administration order 遗产管理令 dB5DJ:$W$  
administrator 管理人；遗产管理人 upr
Qy<I@  
administrator of the estate 遗产管理人 U&XoT-p$L  
admission of debt 债项承认书 9s)oC$\  
admission of proof 接纳债权证明 `jHGNi  
advance 放贷款项；垫付款项；预支款项；预付款项 fjFy$NX&>  
advance account 暂支帐目；预付款帐户 |(<L!6  
advance compensation 预付补偿金 WToAT;d2h  
advance from shareholder 股东垫款 ]*|K8&jxl  
advance pending reimbursement 预支以待日后付还 ||4Dtg K  
advanced economy 先进经济体系 j$^]WRt  
advancement 预付；预付财产 * y B-N;I  
advances warrant 垫款令 K
0\WN"ua;  
advancing 贷出 &g!/@*[Nhh  
adverse balance 逆差 :]s] =q&]  
adverse exchange 逆汇 M@\'Y$)Y{  
advertisement addressed to shareholders 在报章刊登的致股东通告 ]@>|y2  
advice for collection 托收通知书 p"@|2a  
advice of drawing 提款通知书；汇票通知书 kWd'gftQ  
advice of payment 付款通知 t/Fe"T[,V  
Advisory Committee [Securities and Futures Commission] UU;:x"4  
谘询委员会〔证券及期货事务监察委员会〕 z#4g,)ZX  
Advisory Committee on Diversification 经济多元化谘询委员会 E'G>'cW;x  
affidavit 誓章；遗产申报誓章 =-qsz^^a-  
affidavit of no receipt 述明无收款的誓章 /HRaX!|E#  
affiliate 联号；联营公司；附属公司 ?MH4<7?"  
affiliated company 附属公司；联号；联营公司 )YFs  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 1%,Z&@^j  
affordability 负担能力 l_c?q"X  
African Development Bank [AfDB] 非洲开发银行 lu_Gr=#O  
after-acquired property 事后取得的财产 5
o/rV.I  
after-hours dealing 市后交易 Jy_'(hG  
after-tax profit 税后盈利；税后利润；税后溢利 d eg>m?Y  
agency agreement 代理协议 P]B#i1  
agency expenses 代理机构的开支 Os{qpR^<I:  
agency fee 代理费 hgK=fHJk  
Agency Law 《代理法》 4B`Rz1QBy  
agent 代理人；承销人 MQ44uHJ  
agent of company 公司代理人 5qy}~dQ  
agent's fee 代理人费；经纪费 3o>t~Sfi  
aggregate 总计；总数；总体数字 ^|C|=q~:  
aggregate amount 总款额；总额 F0Hbklr  
aggregate assets and liabilities 总体资产与负债 &[kgrRF@HU  
aggregate at constant price 按固定价格计算的总体数字 ,k!a3"4+TJ  
aggregate demand 总需求 fR
%8?6  
aggregate gross position 总持仓量 nQ\k{%Q
  
aggregate limit 总限额 %jkPrI  
aggregate of salaries tax 合计薪俸税 }El_.@'T &  
aggregate performance 总体表现；总体业绩 y~7lug  
aggregate supply 总体供应 TpgBS4q  
aggregate surplus 总盈余 TXcKuo=  
aggregate total 整体总额 l'QR2r7&.  
aggregate value 总值；合计价值 TeJ `sJ  
aggregated basis 合计基准 ]B4mm__  
aggregated net chargeable income 合计应课税入息实额 UD{/L"GG  
aggregation 合并计算；合计；总和 OX4D'  
aggregation of incomes of husband and wife 夫妇入息合并计算 )*
ckJK  
aggregation of property 财产的总和 B! V{.p  
agio 差价；贴水 Q\L5ZJ%y/  
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》 Br5Io=/wg  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ak`)>  
《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》 gf?^yP ;V  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;Oy>-Ij5P  
《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》 -(1\`g07  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment P~e$iBH'  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 dU6LB+A  
agreement for a settlement 授产协议 I0K!Kcu5Iu  
agreement for assignment 转让协议 09Y?!,  
agreement for sale 售卖协议；买卖协议 }eM<A$J  
agreement for sale and purchase 买卖协议 moR2iyO_  
agreement for the payment of interest 支付利息协议 Ib!rf:  
agreement for the repayment of money 还款协议 |`wsKr'  
agreement of reinsurance 再保险协议 7-I>53@  
Agricultural Bank of China 中国农业银行 VU9P\|c@<  
air passenger departure tax 飞机乘客离境税 v\,%)Z/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 GDp p`'\  
airport tax 机场税 OL5HofgNm  
alcohol duty 酒精税 )H)Udhz  
alienation 让与；让渡；转让 CDnz &?  
alimony 生活费；赡养费 9^ p{/Io  
All Ordinaries Index [AOI] 所有普通股指数 |+-i'N9  
all risks 全险；综合险 RWCS u$  
All Sales Record for Stock Market 《股票市场成交报告》 &pjV4m|j<  
Allied Capital Resources Limited 新联财务有限公司 bK\WdG\;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 b6&NzUt34V  
allocation letter 拨款信件 !"%sp6Wc  
allocation of fund 分配款项；预留款项 mthl?,I|  
allocation of profit 利润分配；溢利分配 o'/C$E4W  
allocation warrant 拨款令 3^>a TU<Z  
allotment 分配；配股 od*Z$Hb>'  
allotment notice 股份配售通知；配股通知 vN:[  
allotment of shares 股份分配 )C]&ui~1  
allowable 可获宽免；免税的 xY2_
*#{.  
allowable business loss 可扣除的营业亏损 ROS"VV<  
allowable expenses 可扣税的支出 g ypq`F  
allowance 免税额；津贴；备抵；准备金 g)qnjeSs]  
allowance for debts 债项的免税额 ><Z3<7K9  
allowance for depreciation by wear and tear 耗损折旧免税额 n~u3  
allowance for funeral expenses 殡殓费的免税额 J+jmSK%z  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Cfo 8gX*  
allowance for repairs and outgoings 修葺及支出方面的免税额 Lo5@zNt%W  
allowance to debtor 给债务人的津贴 y[6&46r7D  
alteration of capital 资本更改 Xj~EVD  
alternate trustee 候补受托人 3DC%I79  
amalgamation 合并 Qk.Q9@3W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 puN=OX}C  
ambit of charges 征税范围；收费范围 M5WtGIV  
amended valuation 经修订的估值 /1~|jmi(  
American Commodities Exchange 美国商品交易所 'QojSq   
American Express Bank Limited 美国运通银行 (0#F]""\e  
American Stock Exchange 美国证券交易所 =4<S8Cp  
amortization 摊销 X|E+K  
amount due from banks 存放银行同业的款项 o Xi}@  
amount due from banks abroad 存放海外银行同业的款项 Du:p!nO  
amount due from holding companies 控股公司欠款 YQV?S  
amount due from local banks 存放本港银行同业的款项 W^.-C  
amount due to banks 银行同业的存款 ^7bf8 ^`  
amount due to banks abroad 海外银行同业的存款 )nHE$gVM s  
amount due to holding companies 控股公司存款 Q&7)vs  
amount due to local banks 本港银行同业的存款 \UqS -j|  
amount due to outport banks 外埠银行同业的存款 R{uJczu  
amount for note issue 发行纸币的款额 ttFY _F~S  
amount of bond 担保契据的款额
aq+IC@O  
amount of consideration 代价款额 E\~ KVn  
amount of contribution 供款数额 ITIj=!F*  
amount of indebtedness 负债款额 %M#?cmt  
amount of principal of the loan 贷款本金额 C]yQ "b  
amount of rates chargeable 应征差饷数额 h^+C)6(58n  
amount of share capital 股本额 k\sM;bCv7  
amount of sums assured 承保款额 Nv?-*&L
 
amount of variation 变动幅度 |"YA<e %  
amount of vote 拨款数额 /CI%XocB  
amount payable 应付款额 ?koxt44  
amount receivable 应收款额 0T#xM(q[K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +O$:  
analysis 分析 N1N{Ol'  
ancillary risk 附属风险 'K`Rbhy  
annual account 周年帐目；周年帐目报表；年度决算；年结 ~,*YmB=Z  
annual accounting date 年结日期 T<+ht8&M8  
annual allowance 每年免税额；年积金；年度津贴；年津 I+"?,Ej$K  
annual balance 年度余额 $.Q>M]xH  
annual disposable income 每年可动用收入 R G0S
  
annual estimates 周年预算 Afy .3T @)  
annual fee 年费 n5+S"  
annual general meeting 周年大会 -}X?2Q  
annual growth rate 年增率；每年增长率 G/z\^Q  
annual long-term supplement 长期个案每年补助金 h!G^dW.  
annual pensionable emolument 可供计算退休金的年薪 ^@`e  
annual report 年报 .3&a{IxM]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o4%Vt} K  
annual return 周年报表；周年申报表；每年报税表格 mw(c[.
*%  
Annual Return Rules 《周年报表规则》 /pN'K5@  
annual review of consumer prices 每年消费物价回顾 a WeBav}_  
annual roll-forward basis 逐年延展方式 >*= =wlOB  
annual salary 年薪 q)V1{B@  
annual statement 年度报表；年度决算表 %U5P}  
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 xshArJ&A  
annuitant 年金受益人 8VuZ,!WH#  
annuity 年金 l{6` k<J(  
annuity contract 年金合约 =,4 '"  
annuity on human life 人寿年金 K6v $#{$6  
antecedent debt 先前的债项 aM{@1mBm  
ante-dated cheque 倒填日期支票 Seq]NkgY  
anticipated expenditure 预期开支 _2m[(P9d  
anticipated net profit 预期纯利 O}MZ-/z=o~  
anticipated revenue 预期收入 xY2}Wr j,  
anti-inflation measure 反通货膨胀措施 Ni!;-,H+E  
anti-inflationary stance 反通货膨胀立场 k%]DT.cE  
apparent deficit 表面赤字 dv'E:R(a  
apparent financial solvency 表面偿债能力 =@JS88+  
apparent partner 表面合伙人 n</k/Mk}  
application for personal assessment 个人入息课税申请书 qcTmsMpj  
application of fund 资金应用 c.(Ud`jc  
application to release as liquidator and to destruct the books of accounts and documents ZD)0P=%  
申请免除清盘人职务及毁灭帐簿与文件 6Q2orn[
 
appointed actuary 委任精算师 ,2,SG/BB  
appointed auditor 委任核数师；委任审计师 X
LZ j  
appointed trustee 委任的受托人 B:?#l=FL  
appointer 委任人
df4sOqU  
apportioned pro rata 按比例分摊 U=F-]lD  
apportionment 分配；分摊 4|6&59?pnc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 tE]5@b,R  
apportionment formula 分摊方程式 uNe}
"h
s  
apportionment of estate duty 遗产税的分摊 qDRNtFa  
appraisal 估价；评估 \D,M2vC~G  
appreciable growth 可观增长 QB/7/PW{H\  
appreciable impact 显着影响 ]yAEjn9cN  
appreciable increase 可观增长 ~v2V`lxh  
appreciation 增值；升值 r(: 8!=~K  
appreciation against other currencies 相对其他货币升值 w%3Fg~Up  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\E$1lc  
appreciation tax 增值税 ,u}<Ws8N  
appropriation 拨款；拨用；拨付 OL=ET)Y  
appropriation account 拨款帐目 'Aj(i/CM  
Appropriation Bill 拨款法案 s(AJkO'`  
appropriation-in-aid system 补助拨款办法 |66m` <  
approved assets 核准资产 fJLf7+q  
approved basket stock 认可一篮子证券 #\pP2  
approved budget 核准预算 b JfD\  
approved charitable donation 认可慈善捐款 # 0GGc.  
approved charitable institution 认可慈善机构 <i}q=%W!1  
approved currency 核准货币；认可货币 (PS$e~Hs  
approved estimates 核准预算 vpm ]9>1[  
approved estimates of expenditure 核准开支预算 [d4,gEx`Q\  
approved overseas insurer 核准海外保险人 ORowx,(hX  
approved overseas trust company 核准海外信托公司 vWU%
ST  
approved pooled investment fund 核准汇集投资基金 Opv1B2  
approved provident fund scheme 认可公积金计划 +_qh)HX  
approved provision 核准拨款 ytjK++(T5  
approved redeemable share 核准可赎回股份 H\^VqNK"
 
approved regional stock 认可地区性证券 m|]j'g?{}(  
approved retirement scheme 认可退休金计划 :E>&s9Yj?  
approved subordinated loan 核准附属贷款 }RcK_w@Jx)  
arbitrage 套戥；套汇；套利 h/I@_?k+  
arbitrageur 套戥者；套汇者 m[Z6VHn  
arbitrary amount 临时款项 uR#'lb`3  
arrangement 措施；安排；协定 IQ3n
@  
arrears 欠款 PZys u  
arrears of pay 欠付薪酬 gyi)T?uS)  
arrears of revenue 逾期未收税款；逾期未收的帐项 @Q;i.u{V  
articles of association 组织章程；组织细则；组织章程细则 Gn]d;5P=  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 QXdaMc+Ck  
ascertainment of profit 确定利润 "r8EC  
"Asia Clear" “亚洲结算系统” +XEjXH5K  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 0iYP  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 u4:\UC'  
Asian Development Fund [ADF] 亚洲发展基金 $ !v}xY  
Asian dollar bond 亚洲美元债券 m!<X8d[bD  
Asian dollar market 亚洲美元市场 /61by$
E  
Asian dollar rate 亚洲美元利率 4|nQ=bIau  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ispkj'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 0Tcz[$?  
asked price 沽盘；喊价；索价；卖方报价 2;:lK
":  
assessable income 应评税入息 {Q)dU-\  
assessable loss 应评税亏损 ^:qD.h>&  
assessable profit 应评税利润 NMXnrvS&  
assessable value 应评税值 hUVk54~l  
assessed profit 估定利润 i{8]'fM  
assessed value 经评估价值 |~SE"  
assessment 评税；评定；估价；评税单 I>{!U$  
assessment number 评税编号；估价编号 {3hqp*xl  
assessment of additional tax 补加税评税 8N%z9b  
assessment of performance 业绩评估；实绩评价 7p^@;@V  
Assessor 评税主任 ~<n(y-P^  
asset price bubbles 资产价格泡沫 >;)2NrJV  
asset-backed securities 具资产保证的证券 h$70H^r  
assets accretion 资产增值 9b1?W?"  
assets and liabilities 资产与负债 Bi e?M  
assets betterment statement 资产递增表；资产改进表 SD?BM-&~  
assets lending 实物放款；有抵押贷款 BI};"y  
assets of the company passing on the death 死者去世时转移的公司资产 "Y7+{  
assets pledged as security for liabilities 用作负债抵押的资产 "K,bH  
assets portfolio 资产投资组合 .eo~?u<j&  
assets price 资产价格 ^IBGYl5n  
assets quality 资产质素
"OO96F  
assets realization 资产变现 U^[<  
assets refinancing arrangement 资产再集资安排 %y>+1hakkX  
assets securitization 资产证券化 =_[2n?9y  
assets situated outside Hong Kong 在香港以外地方的资产 u?F (1iN=  
assets stripping 削减资产；拆卖资产 =p]mX)I_  
assets value 资产值 -I ?z-?<D  
assignee 承让人 Y]N~vD  
assignment 转让；转让书；转让契 }|Uj"e  
assignment of interest 权益转让 t05_Px!mW  
assignment of letters patent and trade mark 专利证书及商标转让 RdgVBG#Z1  
assignment of property 物业转让；物业转让书 X8Xn\E  
assignment right 转让权 V
JDoH  
assignor 转让人 f')c/Yw  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 wepwXy"  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ob E:kNE9  
associate member 附属会员 OkpwhkPL5  
associated body corporate 相联法人团体 q +R*Hi  
associated company 相联公司；联属公司 9RQU?  
associated corporation 相联法团 Gzw@w{JBL  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] A:eFd]E{(  
公认会计师公会〔英国〕 PL@~Ys0
  
Association of Futures Exchange Brokers 香港期货经纪协会 iU5P$7.p  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 bDDqaO ,8  
association of underwriters 承保人组织 zOB !(R  
assumption of control 接管 pz7H To;p  
assurance 担保；保险；转易；转易书 Kq&qE>Ju  
assurance of interest 权益的转易 Pt)S;
6j  
at 19XX price 按一九ＸＸ年价格计算 ~wOTjz  
at a discount 按赔价计算；按贴水价格计算；打折扣 ["a"x>X&  
at a premium 按溢价计算；按升水价格计算 (ss3A9tG  
at call 通知付款；按通知 9@ndiu[  
at constant market price 按固定市价计算 d",(aZ  
at constant price 按固定价格计算 d ;^  
at cost 按成本计算 Sh&iQ_vq  
at current market price 按当时市价计算；按现时市价计算 &~ *.CQa  
at current price 按当时价格计算；按现时价格计算 k#C f})  
at factor cost 按要素成本计算；按生产要素成本计算 GAw(mH*  
at money-of-the-day price 按付款当日价格计算 2ev*CX6.  
at or better 按指定或较佳价位〔买卖指令〕 @4drjT  
at par 按面值计算；平价 Z\Z,,g+WL  
at sight 见票即付 *YtB )6j  
at the close 按收市盘 Q(Gyq:L=>  
at the opening 按开市盘 ([R")~`(l2  
attestation 见证；见证条款 abi[jxCG  
at-the-money option 平价期权 K
lN/\N\  
attorney 受权人；受托代表人 XE1$K
_m  
attornment 新拥有人承认书 vT c7an6fy  
attributable profit 可归属利润 YLOwQj'  
attributable share value 可归属股份价值 nIn2 *r  
Auckland Stock Exchange 奥克兰证券交易所 4(=kE>n}  
auction 拍卖 oQT2S>cm^  
auctioneer 拍卖商 B>z?ClH$R  
audit 审计；核数 x7dEo%j  
Audit Commission 审计署 ?[)yGRzO2  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Kb&V!#o)  
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〕 i%;"[M  
audit review 帐目审查 p|3b/plZ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 NvJV</l6A  
audited account 审计帐目；经审计的帐目 0C$8g Y*  
audited annual account 经审计的周年帐目 0(y:$  
audited balance sheet 经审计的资产负债表 {\G`]r-cM  
auditor 核数师；核数主任；审计师 +;Cr];b3  
auditor's certificate 核数师证明书；审计师证明书 #DFp[\)1  
auditor's report 核数师报告；审计师报告 V}" g~=  
Aussie bond 澳元债券 ;+U<bqL6  
austerity budget 紧缩预算 0{+.H_f`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 +q{[\#t5  
Australia All Ordinaries Index 澳洲所有普通股票指数 Vr=OYI'A  
Australian Dollar [AUD] 澳元 PD6_)PXn  
Australian Options Market 澳大利亚期权市场 raE Mm  
Australian Securities Commission 澳洲证券事务监察委员会 19c@`?  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2&he($HIzg  
Australian Stock Exchange 澳大利亚证券交易所 c2 Aps  
Austrian Schilling [ATS] 奥地利先令 ^m!_2_q  
authentication 认证；鉴证 1J{fXh  
authority to purchase 委托购买证；委购书 <T+!V-Pj*  
authorization 认可；核准；授权；授权书 &!L:"]=+  
authorization by direction 指示授权 P4k;O?y  
authorization by instruction 指令授权 /_t|Dry015  
authorization by warrant 令状授权 yNCEz/4  
authorization of unit trust 单位信托的认可 tY+$$GSQj  
authorized agent 指定代理人 bg
F^(T35  
authorized capital 法定资本 BRS#Fl:  
authorized clerk 出市员 9QwKakci  
authorized dealer 认可交易商 bsS:"/?>  
authorized financial institution 认可财务机构 .cDOl_z<:G  
authorized fund 认可基金 v^N`IJq  
authorized fund house 获授权的基金公司；认可基金公司 ~"K,7sw!Y  
authorized institution 认可机构 O
o8qyW  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +=BAslk  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 S6xgiem  
authorized insurer 获授权保险人；获认可承保人 7 oQ[FdRn*  
authorized investment 特准投资项目 mi,&0xDea  
authorized person 获授权人 9\JQ7$B  
authorized representative 获授权代表 SA;#aj}rV  
authorized share capital 法定股本 Y?K{(szo ?  
automated quotation system 自动报价系统 d2N:^vvvR  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] }TB(7bbd;  
自动交易系统〔香港期货交易所有限公司〕 A+getdr  
automatic adjustment mechanism 自动调整机制 2;2}wM[  
automatic adjustment system 自动调整系统 -e*ZCwQ  
Automatic Clearing House 自动票据交换所 :E&g%'1  
automatic exchange rates accumulation system 自动化汇率累集系统 YXW%]Uy+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (MLwQiop  
automatic teller machine [ATM] 自动柜员机 Y?d9l  
autopay 自动转帐 hK|j6xf.o  
available assets 可用资产 x/ *-P b-_  
available fiscal reserve 现存财政储备 +4))/`DA  
available profit 可用利润 5!X1G8h)uy  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 O|kOI?f  
average 平均；平均数；海损 !RW `3  
average basic salary 平均基本薪金 @? c2)0
 
average consumer expenditure 平均消费开支；一般消费开支 *L4`$@l8  
average cost 平均成本 Lel|,mc`k2  
average cost of land production 增辟土地平均成本 4_/?:$KO  
average daily turnover 平均每日成交额 #V,R >0"  
average daily wage rate 平均每日工资率 K/=|8+IDL  
average expenditure pattern 平均开支模式 "Gb1K9A im  
average growth rate 平均增长率 KNLnn;l  
average net fixed assets 固定资产平均净值 zfA GtT<  
average of relatives 相对价格平均数 a^U~0i@[S  
average price 平均价格 jszK7$]^  
average propensity to consume 平均消费倾向；一般消费倾向 O@V%Cu  
average propensity to save 平均储蓄倾向；一般储蓄倾向 r!PpUwod  
average rate 平均率 ^T::-pN*  
average revenue 平均收入；平均收益 =O).Lx2J  
average stock 平均库存；平均存货 "A$!, PX6  
average yearly rent 平均年租 t. ='/`!N  
avoidance of double taxation 避免双重课税 #S]ER907  
avoidance of tax 避税

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