一些有用的会计术语(也不知道发的地方对不对)A

A: F
K4nz2&4  
A share Ａ股；甲类股份 +=|hMQ;  
abatement of tax 减税；减扣免税额 >i^y;
5  
ABN AMRO Bank N.V. 荷兰银行 &"U9X"8b  
above-the-line expenditure 线上项目支出；经常预算支出 zWCW:dI  
above-the-line receipt 线上项目收入；经常预算收入 V_)5Af3wY  
ABSA Asia Limited 南非联合亚洲有限公司 ^CowJ(y(  
absolute change 绝对数值变更 .Q=2WCv0  
absolute expenditure 实际开支 Jngll  
absolute guideline figure 绝对准则数字 y3 ({(URU  
absolute interest 绝对权益 Sqp;/&Ji  
absolute order of discharge 绝对破产解除令 Hs:4I  
absolute profit margin 绝对利润幅度 k| _$R?  
absolute value 实值；绝对值 '1>g=Ic0  
absolutely vested interest 绝对既得权益 H
mz=/.$  
absorbed cost 已吸收成本；已分摊成本 9;E%U2T7  
absorption 吸收；分摊；合并 1g~Dm}m  
absorption rate 吸收率；摊配率；分摊率 m.\ >95!  
ACB Finance Limited 亚洲商业财务有限公司 /3CHE8nSh  
acceptable form of reciprocity 合理的互惠条件 t,--V|7-  
acceptable rate 适当利率；适当汇率 jMm_A#V>p  
acceptance agreement 承兑协议 N<#S3B?.  
acceptance for honour 参加承兑 2*~JMbm  
acceptor 承兑人；接受人；受票人 oj,HJH+  
acceptor for honour 参加承兑人 9[epr+f  
accident insurance 意外保险 Jcwh|w9D8  
Accident Insurance Association of Hong Kong 香港意外保险公会 Zu2m%=J`  
accident insurance scheme 意外保险计划 9IS1.3  
accident year basis 意外年度基准 l _kg3e4  
accommodation 通融；贷款 N.fQ7z=Z(M  
accommodation bill 通融票据；空头票据 "e1{V8 4  
accommodation party 汇票代发人 OPvj{Dv$0  
account balance 帐户余额；帐户结余 jRv;D#Hp  
account book 帐簿 ?~VWW<lR  
account collected in advance 预收款项 aGq_hP   
account current book 往来帐簿 B)j`}7O06  
account of after-acquired property 事后取得的财产报告 ]Ks]B2Osz  
account of defaulter 拖欠帐目 aJuj7y-  
account payable 应付帐款 <3SFP3^:  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 2
pM  
account receivable 应收帐款 HMEs8.  
account receivable report 应收帐款报表 ?G~/{m.  
account statement 结单；帐单；会计财务报表 WrE-Zti  
account title 帐户名称；会计科目 W%Y.SP$Y  
accountant's report 会计师报告 H{ n>KZ]\  
Accountant's Report Rules 会计师报告规则 .c=$ bQ>^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _1w.B8Lyz@  
Accounting Arrangements 《会计安排》 E)&NP}k-P  
accounting basis 会计基础 !#,-  
accounting by Official Receiver 破产管理署署长呈交的帐目 r+{!@`dYi  
Accounting Circular 《会计通告》 E"9/YWv  
accounting class 会计类别 ugIm:bg&  
accounting date 记帐日期；会计结算日期 38x[Ad4%  
accounting for money 款项核算 _Ep{|]:gw  
Accounting Officer 会计主任 ~>}dse  
accounting period 会计报告期；会计期 tMD^$E"C  
accounting policy 会计政策；会计方针 U<ku_(2"#  
accounting practice 会计惯例 -dc5D@4`#s  
accounting principle 会计准则 7 SjF9x  
accounting record 会计记录 ~.PPf/ Z8]  
accounting report 会计报告 .NV)hg)|cZ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 n&2=6$*,k  
Accounting Society of China 中国会计学会 C|.$L<`  
accounting statement 会计报表 ])Q9=?Sd}  
accounting system 会计制度；会计系统 U(S@1i(  
accounting transaction 会计事项；帐务交易 EO o'a  
accounting treatment 会计处理 N27K  
accounting year 会计年度 {a+Fx}W
 
accretion 增值；添加 bGMeBj"R  
accrual 应计项目；应累算数目 >j(I[_g  
accrual basis 应计制；权责发生制 Q>SPV8s  
accrual basis accounting 应计制会计；权责发生制会计 3<KZ.hr  
accrue 应累算；应计 E i\J
9zt  
accrued benefit 应累算利益 )RAv[U1  
accrued charges 应计费用 SxLHFN]  
accrued cumulative preference share dividend 应累算的累积优先股股息 C
1#o<pv  
accrued expenses 应累算费用 t?%}hs\!  
accrued interest payable 应付利息；应计未付利息 zn2"swhq\V  
accrued interest receivable 应收利息；应计未收利息 >0g`U  
accrued right 累算权益 J[& 7,}  
accruing profit 应累算的利润 N8DiEB3~  
accumulated fiscal reserve 累积财政储备 y]QQvCJr3d  
accumulated profit 累积利润；滚存溢利 |*]X\UE  
accumulated reserve 累积储备 zCj*:n  
accumulation of surplus income 累积收益盈余 &;NNUT>Q  
acquired assets 既得资产 d!}jdt5
%  
acquisition 收购；购置；取得 xVHQ[I%  
acquisition cost 购置成本 eu}:Wg2  
acquisition expenses 购置费用 i h`y0(<  
acquisition of 100% interest 收购全部股权 Pjj;.c 7_j  
acquisition of control 取得控制权 Pq{YZMr  
acquisition of fixed assets 购置固定资产 26('V `N  
acquisition of shell “买壳” evndw>  
acquisition price 收购价 t(z(-G|&  
act of God 天灾 ^V
XXq  
acting partner 执事合伙人 n7`.<*:  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Sq?6R}q%  
active partner 积极参与的合伙人 eSvc/CU
 
active trading 交投活跃 ;4S [ba1/  
actual circulation 实际流通 ?v
)"%.  
actual cost 实际成本 A_6/umF[ZA  
actual expenditure 实际开支；实际支出 $dVgFot  
actual income 实际入息；实际收入；实际收益 TeGLAt  
actual market 现货市场 4Rrw8Bw  
actual price 现货价；实际价格 =CG!"&T  
actual profit 实际利润 \K_!d]I {  
actual quotation 实盘；实际价位；实际报价 T,xVQ4J?  
actual year basis 按实际年度计算 fr,CH{Uq  
actuals 实货 6gg#Z  
actuarial investigation 精算调查 <750-d!  
actuarial principle 精算原则 <@x+
N%C  
actuarial report 精算师报告 RBv=  
Actuarial Society of Hong Kong 香港精算学会 mk[d7Yt{O  
actuarial valuation 精算师估值 QAO
k  
actuary 精算师 R+ #.bQg  
ad referendum agreement 暂定协议；有待覆核的协定 YVZSKU  
ad valorem duty 从价税；按值征税 Ow($\,  
ad valorem duty system 从价税制 g1hg`qBBW  
ad valorem fee 从价费 Be14$7r  
ad valorem tariff 从价关税 L3G)?rPFC#  
additional allowance 额外免税额 gk_Xu  
additional amount for unexpired risk 未过期风险的额外款额 zM8/s96h  
additional assessable profit 补加应评税利润 ?^G$;X7B  
additional assessment 补加评税 .f.j >  
additional commitment 额外承担 ZAnO$pA  
additional commitment vote 额外承担拨款 S{"6PXzb  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @|\s$L  
additional dependent parent allowance 供养父母额外免税额 gE6y&a  
additional provision 额外拨款 <-oRhi4  
additional stamp duty 附加印花税
(W}i287  
additional tax 补加税罚款；补加税款 !+
*?pq  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 =DF@kR[CH"  
adjudged bankrupt 被裁定破产  1+i  
adjudicated bankrupt 裁定破产人 v0jz)z<#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 t#D\*:Xi  
adjudication of bankruptcy 裁定破产；宣告破产 %.6?\w1e  
adjudication of insolvency 裁定无力偿还债务 _>?8eC]4a  
adjusted actual 经调整的实数；调整后的实数 /J9T
=N  
adjusted current assets 经调整的流动资产；调整后的流动资产 "` ?Wu  
adjusted figure 经调整的数字；调整后的数额 v\?\(Y55Y  
adjusted liabilities 经调整的负债；调整后的负债 "]\":T  
adjusted loss 经调整的亏损；调整后的亏损 BorfEv} SN  
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 P+zI9~N[  
adjusted profit 经调整的利润；调整后的利润 <1'X)n&Kw$  
adjusted surplus 经调整的盈余额；调整后的盈余额 5f`XFe$8  
adjusted value 经调整的价值；调整后的价值 cnUU1Uz>  
adjustment 调整；修订；理算〔保险〕 }~\].I6  
adjustment centre 调剂中心 ;uA_gn!  
adjustment lag 调整过程的时间差距；调整时差 1Sc~Vb|>  
adjustment mechanism 调整机制 `bt)'ERO%#  
adjustment of loss 亏损调整 -Bwu$$0  
adjustment process 调整过程；调整程序 e,j?_p  
adjustment range 调整幅度 L&gEQDPgq|  
administered exchange rate 受管制汇率 G/RheH G  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <GFB'`L  
administration expenses 行政费用 KAZkVL  
administration fee 手续费；行政费 E6^S2J2  
administration in bankruptcy 破产管理 tgF(=a]o  
administration order 遗产管理令 @Ozf}}#  
administrator 管理人；遗产管理人 yV]-Oa$*s0  
administrator of the estate 遗产管理人 zC>(!fJq
q  
admission of debt 债项承认书 '`goy%Wd  
admission of proof 接纳债权证明 CK`3   
advance 放贷款项；垫付款项；预支款项；预付款项 }yC,
uEV  
advance account 暂支帐目；预付款帐户 ,w58n%)H  
advance compensation 预付补偿金 ;|$]Qq  
advance from shareholder 股东垫款 A'AWuj\r2R  
advance pending reimbursement 预支以待日后付还 $b 71  
advanced economy 先进经济体系 . =foXN  
advancement 预付；预付财产 9q,JqB  
advances warrant 垫款令 |Nd.'|g,  
advancing 贷出 )'I<xx'1  
adverse balance 逆差 vM3|Ti>a'  
adverse exchange 逆汇 [@FeRIu8  
advertisement addressed to shareholders 在报章刊登的致股东通告 1oW]O@R  
advice for collection 托收通知书 uA}FuOE6  
advice of drawing 提款通知书；汇票通知书 ?KuJs9SM  
advice of payment 付款通知 fN%5D z-e  
Advisory Committee [Securities and Futures Commission] *1$~CC7  
谘询委员会〔证券及期货事务监察委员会〕 +fQ$~vr{'  
Advisory Committee on Diversification 经济多元化谘询委员会 O>):^$-K%  
affidavit 誓章；遗产申报誓章 #pn AK  
affidavit of no receipt 述明无收款的誓章 tIy/QN_42  
affiliate 联号；联营公司；附属公司 2mp>Mn~K^  
affiliated company 附属公司；联号；联营公司 bg3jo
1J  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 7R`ZT
fD  
affordability 负担能力 eEZlVHM;O  
African Development Bank [AfDB] 非洲开发银行 @/2wmza%2  
after-acquired property 事后取得的财产 ?bYQZJ>&  
after-hours dealing 市后交易  F-\8f(\  
after-tax profit 税后盈利；税后利润；税后溢利 om39;nk!}  
agency agreement 代理协议 N*oJ$:#  
agency expenses 代理机构的开支 p
YvF}8  
agency fee 代理费 Y&Vbf>Hi+  
Agency Law 《代理法》 mE@o
27  
agent 代理人；承销人 /g-X=|?F  
agent of company 公司代理人 F1[[fH  
agent's fee 代理人费；经纪费 3\l9Sf=M|
 
aggregate 总计；总数；总体数字 ]~ 8N  
aggregate amount 总款额；总额
{kO:HhUg  
aggregate assets and liabilities 总体资产与负债 J2k'Ke97o  
aggregate at constant price 按固定价格计算的总体数字 <W|{)U?p  
aggregate demand 总需求 kX .1#%Ex  
aggregate gross position 总持仓量 b6$A@b  
aggregate limit 总限额 $mg h.3z0  
aggregate of salaries tax 合计薪俸税 m3!MHe~t  
aggregate performance 总体表现；总体业绩 TV>R(D3T/  
aggregate supply 总体供应 jJQfCOD$  
aggregate surplus 总盈余 p~;z"Z  
aggregate total 整体总额 Uo)<_nG  
aggregate value 总值；合计价值 ~map5@Kd  
aggregated basis 合计基准 aeLo;!Jh  
aggregated net chargeable income 合计应课税入息实额 /@}# KP=  
aggregation 合并计算；合计；总和 EBE>&{%$^  
aggregation of incomes of husband and wife 夫妇入息合并计算 ,^[37
/S  
aggregation of property 财产的总和 0$h$7'a  
agio 差价；贴水 b020U>)v  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 7 ,~Krzv  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,ui'^8{gK  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 WG=r? xE  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Jj!tRZT  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 5:3$VWLa <  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment krY.Cc]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 WjxB
Nk'f  
agreement for a settlement 授产协议
8r|  
agreement for assignment 转让协议 :H:}t>X6Vo  
agreement for sale 售卖协议；买卖协议 /*2W?ZM~H  
agreement for sale and purchase 买卖协议 ^ /eSby  
agreement for the payment of interest 支付利息协议 |2` $g  
agreement for the repayment of money 还款协议 sWzXl~JbF  
agreement of reinsurance 再保险协议 KFG^vmrn  
Agricultural Bank of China 中国农业银行 e7AI&5Eg{  
air passenger departure tax 飞机乘客离境税 JV{!Ukuyp+  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 t7%Bv+Uo  
airport tax 机场税 `X03Q[:q"[  
alcohol duty 酒精税 uXa}<=O  
alienation 让与；让渡；转让 R,Uy3N  
alimony 生活费；赡养费 @!HMd{r  
All Ordinaries Index [AOI] 所有普通股指数 2>$L>2$  
all risks 全险；综合险 ! r\ktX  
All Sales Record for Stock Market 《股票市场成交报告》 wm[d5A4  
Allied Capital Resources Limited 新联财务有限公司 znpZ0O\!  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 0`zq*OQ  
allocation letter 拨款信件 `,=p\g|D  
allocation of fund 分配款项；预留款项 j~> #{"C  
allocation of profit 利润分配；溢利分配 qiJ;v1  
allocation warrant 拨款令 j0NPd^  
allotment 分配；配股 I}3K,w/7mi  
allotment notice 股份配售通知；配股通知 *Z(C')7r  
allotment of shares 股份分配 Bm>(m{sX>  
allowable 可获宽免；免税的 iEO2Bil]  
allowable business loss 可扣除的营业亏损 EB<tX`Wp  
allowable expenses 可扣税的支出 .y/?~+N^  
allowance 免税额；津贴；备抵；准备金 j-\u_#kx%  
allowance for debts 债项的免税额 2_DtzY:=  
allowance for depreciation by wear and tear 耗损折旧免税额 :#KURYO<  
allowance for funeral expenses 殡殓费的免税额 }+Z;zm@/6  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ttt&sW`  
allowance for repairs and outgoings 修葺及支出方面的免税额 +/8?+1E ^  
allowance to debtor 给债务人的津贴 9:5NX3"p  
alteration of capital 资本更改 UZ0O j5B.  
alternate trustee 候补受托人 K`2DhJC  
amalgamation 合并 OtqLigt&l  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 \K=PIcH  
ambit of charges 征税范围；收费范围 IUG.q8  
amended valuation 经修订的估值 45JLx?rN_  
American Commodities Exchange 美国商品交易所 +@v} (  
American Express Bank Limited 美国运通银行 2xm?,p`  
American Stock Exchange 美国证券交易所 Y0'^S<ox  
amortization 摊销 #Jb$AA!z  
amount due from banks 存放银行同业的款项 :|(B[  
amount due from banks abroad 存放海外银行同业的款项 +& Qqu`)?F  
amount due from holding companies 控股公司欠款 @2O\M ,g5  
amount due from local banks 存放本港银行同业的款项 6%axbB  
amount due to banks 银行同业的存款 K?eo)|4)DB  
amount due to banks abroad 海外银行同业的存款
g 0=t9J  
amount due to holding companies 控股公司存款 v65r@)\`  
amount due to local banks 本港银行同业的存款 lK@r?w|<M  
amount due to outport banks 外埠银行同业的存款 '*.};t~;"d  
amount for note issue 发行纸币的款额 7nIMIkT:  
amount of bond 担保契据的款额 ZXkAw sr  
amount of consideration 代价款额 7:<>#  
amount of contribution 供款数额 Ds/zl Z  
amount of indebtedness 负债款额 _CT|5wQF<  
amount of principal of the loan 贷款本金额 NE nP3A  
amount of rates chargeable 应征差饷数额 x&p=vUuukP  
amount of share capital 股本额 2AE|N_v8W  
amount of sums assured 承保款额 }k~0R-m  
amount of variation 变动幅度 zj4JWUM2  
amount of vote 拨款数额 y['icGU6  
amount payable 应付款额  3".W  
amount receivable 应收款额 +fmZ&9hFNJ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 '1*MiFxKq  
analysis 分析 Dne&YVF9V  
ancillary risk 附属风险 <VPtbM@(m  
annual account 周年帐目；周年帐目报表；年度决算；年结 1yf&ck1R  
annual accounting date 年结日期 H[oi? {L  
annual allowance 每年免税额；年积金；年度津贴；年津 3<lDsb(}0A  
annual balance 年度余额 yV`vu/3K  
annual disposable income 每年可动用收入 /iy/2x28>  
annual estimates 周年预算 @UBp;pb}=h  
annual fee 年费 ]sE^=;Pv?  
annual general meeting 周年大会 g9.hR8X  
annual growth rate 年增率；每年增长率 9bvd1bKEW  
annual long-term supplement 长期个案每年补助金 Kep?=9r4+  
annual pensionable emolument 可供计算退休金的年薪 ?whp_  
annual report 年报 xbIA97g-O,  
Annual Report on the Consumer Price Index 《消费物价指数年报》 XoOe=V?I )  
annual return 周年报表；周年申报表；每年报税表格 C
Q ?|=cN  
Annual Return Rules 《周年报表规则》 J0o[WD$Ax  
annual review of consumer prices 每年消费物价回顾 U[u6UG  
annual roll-forward basis 逐年延展方式 PVQ%y  
annual salary 年薪 X?a67qL  
annual statement 年度报表；年度决算表 umYdr'p!v  
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 WC sLH  
annuitant 年金受益人 F!'"mU<f  
annuity 年金 mZ%\`H+  
annuity contract 年金合约 SuSZ,>  
annuity on human life 人寿年金 d?qz7#kc  
antecedent debt 先前的债项 V00zk`PH  
ante-dated cheque 倒填日期支票 4|UIyDt8  
anticipated expenditure 预期开支 Pr"ESd>Y  
anticipated net profit 预期纯利 (C|%@61S  
anticipated revenue 预期收入 zyE yZc?  
anti-inflation measure 反通货膨胀措施 sa])^mkq(  
anti-inflationary stance 反通货膨胀立场 ([A;~ p;n  
apparent deficit 表面赤字 R7>@-EG  
apparent financial solvency 表面偿债能力 p-_j0zv  
apparent partner 表面合伙人 TY}?>t+  
application for personal assessment 个人入息课税申请书 lRq!|.C  
application of fund 资金应用 7[PXZT
  
application to release as liquidator and to destruct the books of accounts and documents rL
/+`H  
申请免除清盘人职务及毁灭帐簿与文件 eX/$[SL[  
appointed actuary 委任精算师 U
gJHSl  
appointed auditor 委任核数师；委任审计师 ~Hf,MLMdTf  
appointed trustee 委任的受托人 12E"6E)
 
appointer 委任人 }K\_N]#6n  
apportioned pro rata 按比例分摊 u-$AFSt  
apportionment 分配；分摊 +iR;D$w  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /e,lD)  
apportionment formula 分摊方程式 Hqk2W*UTl  
apportionment of estate duty 遗产税的分摊 )sr]}S0  
appraisal 估价；评估 BN67o]*]<  
appreciable growth 可观增长 =v}.sJ V?  
appreciable impact 显着影响 Lj#6K@u@Z  
appreciable increase 可观增长 'S\H% -  
appreciation 增值；升值 pD9c%P  
appreciation against other currencies 相对其他货币升值 +J}M$eQ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8,Z0J  
appreciation tax 增值税 '
=kX   
appropriation 拨款；拨用；拨付 :0l(Ll KD  
appropriation account 拨款帐目 ))vwofkw4  
Appropriation Bill 拨款法案 go@}r<B$  
appropriation-in-aid system 补助拨款办法 t&0p@xLQ  
approved assets 核准资产 iJK9-k~  
approved basket stock 认可一篮子证券 ~a}pYLxl  
approved budget 核准预算 4KKNw9L)  
approved charitable donation 认可慈善捐款 d:aQlW;}  
approved charitable institution 认可慈善机构 8~bPoWP  
approved currency 核准货币；认可货币 3ml|`S  
approved estimates 核准预算 HD>{UU?  
approved estimates of expenditure 核准开支预算 utXcfKdt  
approved overseas insurer 核准海外保险人 e:]$UAzp  
approved overseas trust company 核准海外信托公司 w@4+
&v>O  
approved pooled investment fund 核准汇集投资基金 @9L9c  
approved provident fund scheme 认可公积金计划 l#Tm`br  
approved provision 核准拨款 Z'~5L_.]Ai  
approved redeemable share 核准可赎回股份 pfG:PrZ  
approved regional stock 认可地区性证券 F&\o1g-L  
approved retirement scheme 认可退休金计划 0WFZx Ad"  
approved subordinated loan 核准附属贷款 [g{}0[ew  
arbitrage 套戥；套汇；套利 *w;f\zW  
arbitrageur 套戥者；套汇者 )]}*oO  
arbitrary amount 临时款项 A,osrv  
arrangement 措施；安排；协定 q&.!*rPD  
arrears 欠款 6m]L{ buP  
arrears of pay 欠付薪酬 />?d 2?  
arrears of revenue 逾期未收税款；逾期未收的帐项 >Y:ouN~<  
articles of association 组织章程；组织细则；组织章程细则 8CL05:&  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Ce:kMkJ  
ascertainment of profit 确定利润 7D,+1>5^Ne  
"Asia Clear" “亚洲结算系统” wsARH>Vz  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 T"z!S0I  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 tPUQ"S  
Asian Development Fund [ADF] 亚洲发展基金 qy!G&  
Asian dollar bond 亚洲美元债券 l/]P6 @N  
Asian dollar market 亚洲美元市场 Kfi A 7W  
Asian dollar rate 亚洲美元利率 cb+!H>+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 R#t~i&v/  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 psMagzr&)e  
asked price 沽盘；喊价；索价；卖方报价 4xlsdq8`t  
assessable income 应评税入息 P_;oSN|>  
assessable loss 应评税亏损 LZeR.8XM>  
assessable profit 应评税利润 ;rFa I^  
assessable value 应评税值 srCjq  
assessed profit 估定利润 1yo@CaW[\  
assessed value 经评估价值 ;RrfE8mGj  
assessment 评税；评定；估价；评税单 # a3Q<%V  
assessment number 评税编号；估价编号 H/b(dbs  
assessment of additional tax 补加税评税 yP@=x!$  
assessment of performance 业绩评估；实绩评价 }E=mZZ
)  
Assessor 评税主任 1)%o:Xy o  
asset price bubbles 资产价格泡沫 9}4L8?2  
asset-backed securities 具资产保证的证券 qIk6S6  
assets accretion 资产增值 i|<*EXB"  
assets and liabilities 资产与负债 4bO7rhve  
assets betterment statement 资产递增表；资产改进表 ?;$g,2n  
assets lending 实物放款；有抵押贷款 DN!EsQ6  
assets of the company passing on the death 死者去世时转移的公司资产 YpWu\oP  
assets pledged as security for liabilities 用作负债抵押的资产 PU8R 0r2k\  
assets portfolio 资产投资组合 k";;Snk  
assets price 资产价格 dO=<3W  
assets quality 资产质素 SSzOz-&GA  
assets realization 资产变现 6@d( <Z  
assets refinancing arrangement 资产再集资安排 9SrV,~zD  
assets securitization 资产证券化 TiOvrp7B  
assets situated outside Hong Kong 在香港以外地方的资产 9(C Ke,  
assets stripping 削减资产；拆卖资产 T57S!CJ^$5  
assets value 资产值 6V8"[0U  
assignee 承让人 P -Pt{
:  
assignment 转让；转让书；转让契 3 3V/<v  
assignment of interest 权益转让 XdB8Oj~~  
assignment of letters patent and trade mark 专利证书及商标转让 d#(xP2  
assignment of property 物业转让；物业转让书 Lpn`HAw&  
assignment right 转让权 p%?R;W`u2  
assignor 转让人 m$4Gm(Up  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 FnCHbPlb  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 `aJ[ !O  
associate member 附属会员 2
@ad!h  
associated body corporate 相联法人团体 -Oo$\=d  
associated company 相联公司；联属公司 5%Q!R%  
associated corporation 相联法团 =IUTU4!]  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] V'9 k;SF  
公认会计师公会〔英国〕 6PTD%Rf\  
Association of Futures Exchange Brokers 香港期货经纪协会 ,0~'#x>  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,e;(\t:  
association of underwriters 承保人组织 3 -5^$-7_  
assumption of control 接管 67#;.}4a  
assurance 担保；保险；转易；转易书 6L2.88 i  
assurance of interest 权益的转易 ^v,^.>P  
at 19XX price 按一九ＸＸ年价格计算 X<1# )xC  
at a discount 按赔价计算；按贴水价格计算；打折扣 ~h1'_0t   
at a premium 按溢价计算；按升水价格计算 ]-O:|q>]  
at call 通知付款；按通知 Q{>{ e3z}  
at constant market price 按固定市价计算 A5z`3T;1  
at constant price 按固定价格计算 Tx!mW-Lt  
at cost 按成本计算 K <0ItNv  
at current market price 按当时市价计算；按现时市价计算 p1Els/|  
at current price 按当时价格计算；按现时价格计算 S]<Hx_[}  
at factor cost 按要素成本计算；按生产要素成本计算 NZ Xmrc{S  
at money-of-the-day price 按付款当日价格计算 :+u?A  
at or better 按指定或较佳价位〔买卖指令〕 b&!X#3(KT  
at par 按面值计算；平价 Y+D#Dv |  
at sight 见票即付 O*30|[  
at the close 按收市盘 GI/g@RV  
at the opening 按开市盘 l{;vD=D  
attestation 见证；见证条款 6@bO3K|  
at-the-money option 平价期权 gHTo|2 Q{  
attorney 受权人；受托代表人 v67o>`<$  
attornment 新拥有人承认书 FzNs >*  
attributable profit 可归属利润 %=GnGgu  
attributable share value 可归属股份价值 \s,ZE6dQ  
Auckland Stock Exchange 奥克兰证券交易所 c(@)V.o2  
auction 拍卖 E$RH+):|  
auctioneer 拍卖商 xY@V.  
audit 审计；核数 ,3x
3&c  
Audit Commission 审计署 oJ5V^.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] "_9Dau$  
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〕 &u.t5m7(  
audit review 帐目审查 x;kW }U  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 O7E0{8  
audited account 审计帐目；经审计的帐目 { c]y<q  
audited annual account 经审计的周年帐目 H1N%uk=kV  
audited balance sheet 经审计的资产负债表 rR/PnVup  
auditor 核数师；核数主任；审计师 >R :Bkf-  
auditor's certificate 核数师证明书；审计师证明书 O[$&]>x]]  
auditor's report 核数师报告；审计师报告 './s'!Lj  
Aussie bond 澳元债券 (A?/D!y  
austerity budget 紧缩预算 wVp  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 v\&Wb_;A  
Australia All Ordinaries Index 澳洲所有普通股票指数 }"A.[9 b  
Australian Dollar [AUD] 澳元 |E|d"_Ma  
Australian Options Market 澳大利亚期权市场 V,lz}&3L  
Australian Securities Commission 澳洲证券事务监察委员会 F(mm0:lT  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )/Ul"QF  
Australian Stock Exchange 澳大利亚证券交易所 c\7~_w2  
Austrian Schilling [ATS] 奥地利先令 0*x  
authentication 认证；鉴证 3PPN_Z  
authority to purchase 委托购买证；委购书 
w;)@2}  
authorization 认可；核准；授权；授权书 !AgW@  
authorization by direction 指示授权 `N$<]i]s5  
authorization by instruction 指令授权 yyG:Kl  
authorization by warrant 令状授权 G9d@vu  
authorization of unit trust 单位信托的认可
E7ixl~  
authorized agent 指定代理人 >/GVlXA'  
authorized capital 法定资本 { "=d7i  
authorized clerk 出市员 fmFh.m.+N  
authorized dealer 认可交易商 RP!X5  
authorized financial institution 认可财务机构 %i$]S`A}  
authorized fund 认可基金 'f]\@&Np  
authorized fund house 获授权的基金公司；认可基金公司 :Fu.S1j$  
authorized institution 认可机构 k\I+T~~xD  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 S}mqK|!
 
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构  {|a=  
authorized insurer 获授权保险人；获认可承保人 .r$d 8J  
authorized investment 特准投资项目 &E0P`F,GQA  
authorized person 获授权人 yKgA"NaM  
authorized representative 获授权代表 |cUTP!iy  
authorized share capital 法定股本 N"@aisi)  
automated quotation system 自动报价系统 7ZqC1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Ar,B7-F!  
自动交易系统〔香港期货交易所有限公司〕 kg1z"EE  
automatic adjustment mechanism 自动调整机制 @.@O#  
automatic adjustment system 自动调整系统 UTC|8  
Automatic Clearing House 自动票据交换所 $QN}2lJ>  
automatic exchange rates accumulation system 自动化汇率累集系统 #[ipJ %  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 { LZ` _1D  
automatic teller machine [ATM] 自动柜员机 Dz3=k
sXZ  
autopay 自动转帐 @WEDXB  
available assets 可用资产 Y?ouB  
available fiscal reserve 现存财政储备 bC&*U|de
 
available profit 可用利润 :>+}|
(v  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 OLg=kF[[  
average 平均；平均数；海损 @FU9!  
average basic salary 平均基本薪金 \ ?sM  
average consumer expenditure 平均消费开支；一般消费开支 ~QQi{92  
average cost 平均成本 /p}^Tpu  
average cost of land production 增辟土地平均成本 kzcl   
average daily turnover 平均每日成交额 Z]jm.'@z@  
average daily wage rate 平均每日工资率 U8m/L^zh  
average expenditure pattern 平均开支模式 W^v3pH-y#  
average growth rate 平均增长率 2Sz?r d,0f  
average net fixed assets 固定资产平均净值 Bs:INvhYW  
average of relatives 相对价格平均数 f_I6g uDPz  
average price 平均价格 xJlf}LEyF  
average propensity to consume 平均消费倾向；一般消费倾向 6
8 vu  
average propensity to save 平均储蓄倾向；一般储蓄倾向 _=S4H  
average rate 平均率 ?H3L
s~R  
average revenue 平均收入；平均收益 _[
SW89zk  
average stock 平均库存；平均存货 Po_y78ZD  
average yearly rent 平均年租 OTwIR<_B+  
avoidance of double taxation 避免双重课税 C3>&O?7J*7  
avoidance of tax 避税

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