一些有用的会计术语(也不知道发的地方对不对)A

A: awUIYAgJ3  
A share Ａ股；甲类股份 rd6?;K0  
abatement of tax 减税；减扣免税额 KQh'5o&  
ABN AMRO Bank N.V. 荷兰银行 Q'Q^K  
above-the-line expenditure 线上项目支出；经常预算支出 {Q0"uE)-.  
above-the-line receipt 线上项目收入；经常预算收入
dPS}\&1  
ABSA Asia Limited 南非联合亚洲有限公司 %*,'&S  
absolute change 绝对数值变更 eD(#zfP/+  
absolute expenditure 实际开支 %NKf@If)  
absolute guideline figure 绝对准则数字 d)LifsD)  
absolute interest 绝对权益 ~FJd{$2x`  
absolute order of discharge 绝对破产解除令 Pp?J5HW  
absolute profit margin 绝对利润幅度 ,JR7N_"I  
absolute value 实值；绝对值 Pm-@ZZ~  
absolutely vested interest 绝对既得权益 Gg_i:4F  
absorbed cost 已吸收成本；已分摊成本 \ /o`CV{O  
absorption 吸收；分摊；合并 ) Limt<S  
absorption rate 吸收率；摊配率；分摊率 yzYPT}t  
ACB Finance Limited 亚洲商业财务有限公司 w%kxY5q  
acceptable form of reciprocity 合理的互惠条件 >-Jutr<I"~  
acceptable rate 适当利率；适当汇率 tjGQ0-Lo  
acceptance agreement 承兑协议 E[ ,Ur`>:  
acceptance for honour 参加承兑 t6j|q nfw  
acceptor 承兑人；接受人；受票人 ZJS7#<-7o  
acceptor for honour 参加承兑人 yB&s2J  
accident insurance 意外保险 <EJC.WWJa  
Accident Insurance Association of Hong Kong 香港意外保险公会 /" ,]J  
accident insurance scheme 意外保险计划 Av{1~%hU  
accident year basis 意外年度基准 Rv }e+5F  
accommodation 通融；贷款 HyB!
8M|  
accommodation bill 通融票据；空头票据 'wDNP_  
accommodation party 汇票代发人 P9gIKOOx#4  
account balance 帐户余额；帐户结余 }I!D65-#'  
account book 帐簿 J?V8u
Ely  
account collected in advance 预收款项 hW]:CIqk  
account current book 往来帐簿 7 'N&jI   
account of after-acquired property 事后取得的财产报告 A+AqlM+$i  
account of defaulter 拖欠帐目 94Are<  
account payable 应付帐款 4Xlq Ym  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ?me0J3u_  
account receivable 应收帐款 AFyf7^
^k  
account receivable report 应收帐款报表 VCtj8hKDr  
account statement 结单；帐单；会计财务报表 !fY'^Ya?  
account title 帐户名称；会计科目 :9.ik  
accountant's report 会计师报告 t!v#rn[  
Accountant's Report Rules 会计师报告规则 :\>@yCD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 f$R]m2  
Accounting Arrangements 《会计安排》 \7jK6;R<  
accounting basis 会计基础 aqtQGK57"%  
accounting by Official Receiver 破产管理署署长呈交的帐目 1O8RGk4  
Accounting Circular 《会计通告》 ? 3T
d>x  
accounting class 会计类别 kLK}N>
v}X  
accounting date 记帐日期；会计结算日期 VXQ~PF]z0  
accounting for money 款项核算 oJEind>8O  
Accounting Officer 会计主任 JS}iNS'X  
accounting period 会计报告期；会计期 D >$9(  
accounting policy 会计政策；会计方针 46sV\In>?  
accounting practice 会计惯例 rF'q\tJDz  
accounting principle 会计准则 S U04q+  
accounting record 会计记录 n1X7T0'  
accounting report 会计报告 }<m9w\pA  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 w\!aKeP'  
Accounting Society of China 中国会计学会 cE'MSB  
accounting statement 会计报表 NLRgL'+F  
accounting system 会计制度；会计系统 v="i0lL_  
accounting transaction 会计事项；帐务交易 Zgd| J T7  
accounting treatment 会计处理 |4UW.dGHPo  
accounting year 会计年度  s'RE~,  
accretion 增值；添加 XX+%:
,G  
accrual 应计项目；应累算数目 Ny\p$v "p  
accrual basis 应计制；权责发生制 U*b1yxt  
accrual basis accounting 应计制会计；权责发生制会计 .}C pX  
accrue 应累算；应计 U,\3 !D0jt  
accrued benefit 应累算利益 Q#i[Y?$L  
accrued charges 应计费用 DHQavHqbZ  
accrued cumulative preference share dividend 应累算的累积优先股股息 edD19A  
accrued expenses 应累算费用 bkTk:-L5:  
accrued interest payable 应付利息；应计未付利息 [jU.58*  
accrued interest receivable 应收利息；应计未收利息 ]hRCB=G  
accrued right 累算权益 Tc$Jvy-G4A  
accruing profit 应累算的利润 @p~f*b4H?  
accumulated fiscal reserve 累积财政储备 F$X"?fj  
accumulated profit 累积利润；滚存溢利 ?U$H`[VF}  
accumulated reserve 累积储备 4-1=1)c*  
accumulation of surplus income 累积收益盈余 +G)L8{FY(  
acquired assets 既得资产 rE)lt0m
kv  
acquisition 收购；购置；取得 K?`Fpg(  
acquisition cost 购置成本 (Rj'd>%c  
acquisition expenses 购置费用 8R0Q-,'  
acquisition of 100% interest 收购全部股权 ZjLuqo  
acquisition of control 取得控制权 k  <SFl  
acquisition of fixed assets 购置固定资产 8cI<~|4_  
acquisition of shell “买壳” x%@n$4wk7  
acquisition price 收购价 3@7IY4>o  
act of God 天灾 ;W 16Hr Z  
acting partner 执事合伙人 #l2KJ7AMK  
active market 买卖活跃的市场；交投畅旺的市场；旺市 m`_
s_#  
active partner 积极参与的合伙人 cgY+xd@  
active trading 交投活跃 =MMU(0 E  
actual circulation 实际流通 /{il;/Vj  
actual cost 实际成本 O7vJ`K(!  
actual expenditure 实际开支；实际支出 h'%iY6!fA  
actual income 实际入息；实际收入；实际收益 :%!`R72  
actual market 现货市场 6ZKSet8  
actual price 现货价；实际价格 2"~|k_  
actual profit 实际利润 4;_aFn  
actual quotation 实盘；实际价位；实际报价 ufq9+}  
actual year basis 按实际年度计算 Ls51U7  
actuals 实货 l7vU{Fd-h^  
actuarial investigation 精算调查 F)XO5CBK  
actuarial principle 精算原则 re[v}cB  
actuarial report 精算师报告 },#@q_E  
Actuarial Society of Hong Kong 香港精算学会 l<X8Ooan#{  
actuarial valuation 精算师估值 4TX~]tEyky  
actuary 精算师 Ts)ox}rYVm  
ad referendum agreement 暂定协议；有待覆核的协定 IHC {2 ^  
ad valorem duty 从价税；按值征税 xQ~}9Kt\  
ad valorem duty system 从价税制 &RF*pU>  
ad valorem fee 从价费 lfTDpKz3D  
ad valorem tariff 从价关税 `0)'&HbLY  
additional allowance 额外免税额 |%\>+/j$  
additional amount for unexpired risk 未过期风险的额外款额 $1KvL8
  
additional assessable profit 补加应评税利润 cug=k  
additional assessment 补加评税 ey!QAEg"X1  
additional commitment 额外承担 M4rI]^lJ  
additional commitment vote 额外承担拨款 5=@q!8a*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3Q;XvrGA  
additional dependent parent allowance 供养父母额外免税额
:$qa  
additional provision 额外拨款 +s$` kl  
additional stamp duty 附加印花税 G)cEUEf d  
additional tax 补加税罚款；补加税款 T*pcS'?'  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 "Zr+>a  
adjudged bankrupt 被裁定破产 ZF@T,i9  
adjudicated bankrupt 裁定破产人 dkUh[yo"H  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 W[BwHNxyg  
adjudication of bankruptcy 裁定破产；宣告破产 K-X@3&X}  
adjudication of insolvency 裁定无力偿还债务 Ah#bj8}  
adjusted actual 经调整的实数；调整后的实数 hsCts@R  
adjusted current assets 经调整的流动资产；调整后的流动资产 nI0TvBD  
adjusted figure 经调整的数字；调整后的数额 zfGS=@e]G  
adjusted liabilities 经调整的负债；调整后的负债 RZ+SOZs7H  
adjusted loss 经调整的亏损；调整后的亏损 {PBm dX  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 D^dos`L0b  
adjusted profit 经调整的利润；调整后的利润 #cGn5c}  
adjusted surplus 经调整的盈余额；调整后的盈余额 m0M;f+^  
adjusted value 经调整的价值；调整后的价值 o!$O+%4  
adjustment 调整；修订；理算〔保险〕 X7."hGu@  
adjustment centre 调剂中心 i`st'\I  
adjustment lag 调整过程的时间差距；调整时差 Z~[EZgIg  
adjustment mechanism 调整机制 lJ>OuSd  
adjustment of loss 亏损调整 n=_jmR1  
adjustment process 调整过程；调整程序 v#Xl  
adjustment range 调整幅度 %Bx
p !Bj  
administered exchange rate 受管制汇率 J!+)
v  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 N Ftmus  
administration expenses 行政费用 T#OrsJdu  
administration fee 手续费；行政费 4s_|6{ANS  
administration in bankruptcy 破产管理 Rlyx&C8  
administration order 遗产管理令 Tup2;\y  
administrator 管理人；遗产管理人 0cF+4,5  
administrator of the estate 遗产管理人 P[L] S7FTr  
admission of debt 债项承认书 (Vz\02,K  
admission of proof 接纳债权证明 Thc"QIk&4  
advance 放贷款项；垫付款项；预支款项；预付款项 !TwH;#U w  
advance account 暂支帐目；预付款帐户 ,Y+J.8.H  
advance compensation 预付补偿金 E!rgR5Bd  
advance from shareholder 股东垫款 J}?:\y<  
advance pending reimbursement 预支以待日后付还 QJ%[6S  
advanced economy 先进经济体系 CT2L }5L&  
advancement 预付；预付财产 a Byetc88/  
advances warrant 垫款令 oZS.pi  
advancing 贷出 Ul{{g$  
adverse balance 逆差 (?W[#.=7  
adverse exchange 逆汇 q\uzmOh  
advertisement addressed to shareholders 在报章刊登的致股东通告 A(2!.Y 2?*  
advice for collection 托收通知书 :*g3PhNE  
advice of drawing 提款通知书；汇票通知书 rb_FBa%  
advice of payment 付款通知 zt3y5'Nk  
Advisory Committee [Securities and Futures Commission] 4).i4]%LH  
谘询委员会〔证券及期货事务监察委员会〕 7c8A|E0\mF  
Advisory Committee on Diversification 经济多元化谘询委员会 rfH'&k  
affidavit 誓章；遗产申报誓章 }eLnTi{  
affidavit of no receipt 述明无收款的誓章 #)BbW40f6  
affiliate 联号；联营公司；附属公司 KB@F^&L {  
affiliated company 附属公司；联号；联营公司 S!oG|%VuB#  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 v{2euOFE  
affordability 负担能力 Kf>]M|G c  
African Development Bank [AfDB] 非洲开发银行 +CaA%u  
after-acquired property 事后取得的财产 ;l$F<CzJay  
after-hours dealing 市后交易 f#>ubmuI^  
after-tax profit 税后盈利；税后利润；税后溢利 31-:xUIX  
agency agreement 代理协议 w+_pq6\V  
agency expenses 代理机构的开支 ]/cVlpZ{f  
agency fee 代理费 'n$TJp|s  
Agency Law 《代理法》 I&Dp~aEM]  
agent 代理人；承销人 $-#|g  
agent of company 公司代理人 $C^tZFq  
agent's fee 代理人费；经纪费 bf*VY&S-T  
aggregate 总计；总数；总体数字 @gM>Lxj  
aggregate amount 总款额；总额 Ho!dtEs  
aggregate assets and liabilities 总体资产与负债 "I}]]?y  
aggregate at constant price 按固定价格计算的总体数字 +=o?&  
aggregate demand 总需求 {9_}i#,vR  
aggregate gross position 总持仓量 K
.l7yBm  
aggregate limit 总限额 552yzn1  
aggregate of salaries tax 合计薪俸税 Nk ~"f5q7  
aggregate performance 总体表现；总体业绩 +3wVcL  
aggregate supply 总体供应 /&jh10}H  
aggregate surplus 总盈余 j~;kh_  
aggregate total 整体总额 40i]I@:JK  
aggregate value 总值；合计价值 D *Hy 2eZ.  
aggregated basis 合计基准 vCe]iB  
aggregated net chargeable income 合计应课税入息实额 ^|kqy<<X  
aggregation 合并计算；合计；总和 W? SFtz  
aggregation of incomes of husband and wife 夫妇入息合并计算 +BaZl<ZP1s  
aggregation of property 财产的总和 ;D>*Pzj  
agio 差价；贴水 !kG2$/lR  
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》 @b@# o  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {1VMwANj  
《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》 'jr[ ?WQ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment -RK R.,  
《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》 pf@H;QS`  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment xZc].l6  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 X8uAwHa6F  
agreement for a settlement 授产协议 E
|~)"=  
agreement for assignment 转让协议 EG;y@\]  
agreement for sale 售卖协议；买卖协议 knb 9s`wR  
agreement for sale and purchase 买卖协议 UD6:X&Un  
agreement for the payment of interest 支付利息协议 Jb1L[sT2  
agreement for the repayment of money 还款协议 h,!`2_&UQ  
agreement of reinsurance 再保险协议 9o<5Z=  
Agricultural Bank of China 中国农业银行 Rv=rO|&]  
air passenger departure tax 飞机乘客离境税 7,BULs\g  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 0<4Nf]i  
airport tax 机场税 kWW$*d$  
alcohol duty 酒精税 XhEJF !  
alienation 让与；让渡；转让 vlSSw+r9  
alimony 生活费；赡养费 ]ur_G`B  
All Ordinaries Index [AOI] 所有普通股指数 QHmF,P  
all risks 全险；综合险 }\Ri:&?  
All Sales Record for Stock Market 《股票市场成交报告》 HCIS4}lQ  
Allied Capital Resources Limited 新联财务有限公司 aFf(m-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 K@R * V  
allocation letter 拨款信件 G.l ~!;  
allocation of fund 分配款项；预留款项 xk\n F0z  
allocation of profit 利润分配；溢利分配
H7Y :l0b  
allocation warrant 拨款令 0~( f<:  
allotment 分配；配股 Z6\H4,k&  
allotment notice 股份配售通知；配股通知 d:&=|k
Kw  
allotment of shares 股份分配 i+XHXpk  
allowable 可获宽免；免税的 ?VRf5 Cr-  
allowable business loss 可扣除的营业亏损
M:/)|fk  
allowable expenses 可扣税的支出 wRsh@I<  
allowance 免税额；津贴；备抵；准备金 Mep ct  
allowance for debts 债项的免税额 *MD\YFXR  
allowance for depreciation by wear and tear 耗损折旧免税额 M9ACaf@  
allowance for funeral expenses 殡殓费的免税额 (5\VOCT>4%  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F!*tE&Se+  
allowance for repairs and outgoings 修葺及支出方面的免税额 -RKqbfmi=  
allowance to debtor 给债务人的津贴 v3I-i|L<)  
alteration of capital 资本更改 P g.j]  
alternate trustee 候补受托人 Yk @/+PE  
amalgamation 合并 6t!PHA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 5'%nLW7;O  
ambit of charges 征税范围；收费范围 4mM?RGWv
 
amended valuation 经修订的估值 1n-+IR"  
American Commodities Exchange 美国商品交易所 Fofe
Q  
American Express Bank Limited 美国运通银行 A(v5VvgZE  
American Stock Exchange 美国证券交易所 {1Hs5bg@  
amortization 摊销 !L?diR  
amount due from banks 存放银行同业的款项 C(!A% >  
amount due from banks abroad 存放海外银行同业的款项 eJ3;Sd''  
amount due from holding companies 控股公司欠款 Uw5AHq).  
amount due from local banks 存放本港银行同业的款项 (JI[y"2  
amount due to banks 银行同业的存款 5SQqE@g%  
amount due to banks abroad 海外银行同业的存款 8lZB3p]X  
amount due to holding companies 控股公司存款 UY~N4IR8  
amount due to local banks 本港银行同业的存款 t4[<N  
amount due to outport banks 外埠银行同业的存款 NDYm7X*et  
amount for note issue 发行纸币的款额 2Sb68hJIE  
amount of bond 担保契据的款额 cD JeYduK  
amount of consideration 代价款额 x3tos!Y  
amount of contribution 供款数额 {[:]}m(c  
amount of indebtedness 负债款额 J2avt  
amount of principal of the loan 贷款本金额 rZ:-%#Q4  
amount of rates chargeable 应征差饷数额 ;w(tXcXZ  
amount of share capital 股本额 DU|>zO%  
amount of sums assured 承保款额 AU3
>v  
amount of variation 变动幅度 W:S?_JM  
amount of vote 拨款数额 zkb[u
"  
amount payable 应付款额 'MK"*W8QRM  
amount receivable 应收款额 ?&_u$Nn  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -POsbb>  
analysis 分析 eFXQ~~gOj  
ancillary risk 附属风险 PHU$<>  
annual account 周年帐目；周年帐目报表；年度决算；年结 0qp Pz|h  
annual accounting date 年结日期 ^+k~
{F,)  
annual allowance 每年免税额；年积金；年度津贴；年津 #Mm1yXNu  
annual balance 年度余额 /#-zI#iK  
annual disposable income 每年可动用收入 {NTMvJLm  
annual estimates 周年预算 D
&-cNxh  
annual fee 年费 a%XF"
*^v  
annual general meeting 周年大会 eo&^~OVT  
annual growth rate 年增率；每年增长率 q.s'z}  
annual long-term supplement 长期个案每年补助金 k^Qd%;bdF  
annual pensionable emolument 可供计算退休金的年薪 Z3q
r2/  
annual report 年报 AQm#a;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cP2n,>:  
annual return 周年报表；周年申报表；每年报税表格 Cc}3@Nf{/  
Annual Return Rules 《周年报表规则》 r(OH  
annual review of consumer prices 每年消费物价回顾 q#_<J1)z  
annual roll-forward basis 逐年延展方式 YMr2Dv\y  
annual salary 年薪 _h^er+d
!_  
annual statement 年度报表；年度决算表 ';zS0Yk  
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 PFI^+';  
annuitant 年金受益人 %@MO5#)NI  
annuity 年金 Lu5lpeSQ  
annuity contract 年金合约 /H~]5JZ3-E  
annuity on human life 人寿年金 }F4%5go  
antecedent debt 先前的债项 2e^6Od!Y?  
ante-dated cheque 倒填日期支票 0@
>  
anticipated expenditure 预期开支 JsK_q9]$e  
anticipated net profit 预期纯利 :zp9L/eh  
anticipated revenue 预期收入 ,"U|gJn|^  
anti-inflation measure 反通货膨胀措施 &hu3A)%  
anti-inflationary stance 反通货膨胀立场 ,R[<+!RS  
apparent deficit 表面赤字 vB Vg/  
apparent financial solvency 表面偿债能力 9][A1+"  
apparent partner 表面合伙人 d A>6  
application for personal assessment 个人入息课税申请书 ',m!L@7M5  
application of fund 资金应用 DDBf89$\  
application to release as liquidator and to destruct the books of accounts and documents %G/(7l[W  
申请免除清盘人职务及毁灭帐簿与文件 8;y\Ln?B  
appointed actuary 委任精算师 4L
<;z'   
appointed auditor 委任核数师；委任审计师 }ki6(_  
appointed trustee 委任的受托人 Oh;V%G  
appointer 委任人 TR'<D9kn  
apportioned pro rata 按比例分摊 5gKXe4}\/|  
apportionment 分配；分摊 zT+ "Z(oz,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <[A;i  
apportionment formula 分摊方程式 Pj^O8  
apportionment of estate duty 遗产税的分摊 ->rudR
Q  
appraisal 估价；评估 mt\pndTy7!  
appreciable growth 可观增长 fRK=y+gl@  
appreciable impact 显着影响 ~u-_DOA  
appreciable increase 可观增长 :V~ AjV  
appreciation 增值；升值 W(o#2;{ln  
appreciation against other currencies 相对其他货币升值 nj=nSD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D:0?u_[W  
appreciation tax 增值税 zb. ^p X  
appropriation 拨款；拨用；拨付 1 &-%<o  
appropriation account 拨款帐目 Vo(>K34  
Appropriation Bill 拨款法案 (nAg ~i  
appropriation-in-aid system 补助拨款办法 Jix;!("  
approved assets 核准资产 ODCv^4}9  
approved basket stock 认可一篮子证券 @m+FAdA 0  
approved budget 核准预算 so_^%) gdJ  
approved charitable donation 认可慈善捐款 &I7T?  
approved charitable institution 认可慈善机构 '<1Q;3Ho  
approved currency 核准货币；认可货币 6F; |x  
approved estimates 核准预算 GsiT!OP]y  
approved estimates of expenditure 核准开支预算 U.c~l,5%"  
approved overseas insurer 核准海外保险人 mk[<=k~  
approved overseas trust company 核准海外信托公司 ZO&F15$P  
approved pooled investment fund 核准汇集投资基金 PMZ*ECIJU  
approved provident fund scheme 认可公积金计划 H+npe'm_Z  
approved provision 核准拨款 8I<LZ{a10  
approved redeemable share 核准可赎回股份 % |G"ZPO?  
approved regional stock 认可地区性证券 LX</xI08W  
approved retirement scheme 认可退休金计划 IeAUVRS)  
approved subordinated loan 核准附属贷款 Xu& v3Y~k  
arbitrage 套戥；套汇；套利 qJK-HF:#  
arbitrageur 套戥者；套汇者 =~q Xzq  
arbitrary amount 临时款项 UQn
v#a>  
arrangement 措施；安排；协定 ^~W s4[Guo  
arrears 欠款 d(F4-kBd  
arrears of pay 欠付薪酬 tUhr gc  
arrears of revenue 逾期未收税款；逾期未收的帐项 G5*_  
articles of association 组织章程；组织细则；组织章程细则 xM13OoU  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 sfR0wEqI  
ascertainment of profit 确定利润 Fia
eo0  
"Asia Clear" “亚洲结算系统” rq|>z.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 V PI_pK  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9d8U
@=  
Asian Development Fund [ADF] 亚洲发展基金 fKNDl\SD  
Asian dollar bond 亚洲美元债券 N >k,"=N/  
Asian dollar market 亚洲美元市场 MrhJk  
Asian dollar rate 亚洲美元利率 Hh'o:j(^  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 vPM2cc/o  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -5Aqf\  
asked price 沽盘；喊价；索价；卖方报价 AME<V-5  
assessable income 应评税入息 T
;#:Y  
assessable loss 应评税亏损 FB n . 4  
assessable profit 应评税利润 Am=O-; b'8  
assessable value 应评税值 I 8 Ls_$[  
assessed profit 估定利润 `! _
mIh}  
assessed value 经评估价值
[-h=L Jf#  
assessment 评税；评定；估价；评税单 =' &TqiIv"  
assessment number 评税编号；估价编号 9ZG__R3B1\  
assessment of additional tax 补加税评税 2o1 RJk9  
assessment of performance 业绩评估；实绩评价 ;_E][m  
Assessor 评税主任 (5>IF,}!L  
asset price bubbles 资产价格泡沫 2YpJ4.  
asset-backed securities 具资产保证的证券 e89IT*  
assets accretion 资产增值 \&4)['4,  
assets and liabilities 资产与负债  G`NGt_C  
assets betterment statement 资产递增表；资产改进表 #.|MV}6rQ  
assets lending 实物放款；有抵押贷款 7-c3^5gn{  
assets of the company passing on the death 死者去世时转移的公司资产 X-_0wR  
assets pledged as security for liabilities 用作负债抵押的资产 yTh60U  
assets portfolio 资产投资组合 +?uZ~VSl  
assets price 资产价格 Kbcr-89Gv~  
assets quality 资产质素 O>>%lr|  
assets realization 资产变现 vf?m-wh  
assets refinancing arrangement 资产再集资安排 XT\Q"=FD  
assets securitization 资产证券化 ICUI0/J  
assets situated outside Hong Kong 在香港以外地方的资产
;w^{PZBg  
assets stripping 削减资产；拆卖资产 Z'_EX7r  
assets value 资产值 l%v2O'h  
assignee 承让人 vR'rYDtU@  
assignment 转让；转让书；转让契 0ae}!LO  
assignment of interest 权益转让 ZCDcf   
assignment of letters patent and trade mark 专利证书及商标转让 e`;U9Z  
assignment of property 物业转让；物业转让书 &I?d(Z=:\  
assignment right 转让权 kRB2J3Nt.  
assignor 转让人 %-3wR@  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 y5N,~@$r  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 { u1\M  
associate member 附属会员 MJG)fFl]O  
associated body corporate 相联法人团体 nj7\vIR7  
associated company 相联公司；联属公司 5Cl;h^R|m  
associated corporation 相联法团 c'Zs2s7$  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] wsAijHjJI!  
公认会计师公会〔英国〕 9P#<T7
  
Association of Futures Exchange Brokers 香港期货经纪协会 $GX9-^og=T  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 B2)SNhF2Y  
association of underwriters 承保人组织 ?#VkzT  
assumption of control 接管 Fr]B]Hj  
assurance 担保；保险；转易；转易书 b_-?ZmV^r  
assurance of interest 权益的转易 p"o_0{8  
at 19XX price 按一九ＸＸ年价格计算 #i|AE`  
at a discount 按赔价计算；按贴水价格计算；打折扣 5db9C}0  
at a premium 按溢价计算；按升水价格计算 S3&lkN5  
at call 通知付款；按通知 Tw!_=zy(Gw  
at constant market price 按固定市价计算 )X5en=[)O  
at constant price 按固定价格计算 (
kZ2D  
at cost 按成本计算 7=pJ)4;ZA  
at current market price 按当时市价计算；按现时市价计算 kT4Oal+4  
at current price 按当时价格计算；按现时价格计算 a'YK1QX  
at factor cost 按要素成本计算；按生产要素成本计算 |v= */
e  
at money-of-the-day price 按付款当日价格计算 YE1X*'4  
at or better 按指定或较佳价位〔买卖指令〕
Uf<IXx&;  
at par 按面值计算；平价 <jtu/U]78|  
at sight 见票即付 I2*\J)|f  
at the close 按收市盘 Ui05o7xg~p  
at the opening 按开市盘 QxeK-x^  
attestation 见证；见证条款 }y
MAs  
at-the-money option 平价期权 H]&^>Pvh  
attorney 受权人；受托代表人 ZR@PqS+O/  
attornment 新拥有人承认书 N.|uPq$R  
attributable profit 可归属利润 ZqJyuTPv  
attributable share value 可归属股份价值 {{Z3M>Q  
Auckland Stock Exchange 奥克兰证券交易所 _sC kBDl-  
auction 拍卖 "oo j;  
auctioneer 拍卖商 5)<}a&;{  
audit 审计；核数 {%XDr,myd  
Audit Commission 审计署 Z
)RV6@(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] dnstm@0k  
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〕 ~ A4_  
audit review 帐目审查 H@BU/{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 +BkmI\  
audited account 审计帐目；经审计的帐目 afj[HJbY  
audited annual account 经审计的周年帐目
t^(wbC  
audited balance sheet 经审计的资产负债表 y<*/\]t9L[  
auditor 核数师；核数主任；审计师 V"Y-|R  
auditor's certificate 核数师证明书；审计师证明书 ^RE("'+  
auditor's report 核数师报告；审计师报告 'U'Y[*m@  
Aussie bond 澳元债券 }?=4pGsI  
austerity budget 紧缩预算 ~{f[X3m^  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 h . R bdG  
Australia All Ordinaries Index 澳洲所有普通股票指数 =aJb}X  
Australian Dollar [AUD] 澳元 -aF\ u[b  
Australian Options Market 澳大利亚期权市场 B&4NdL/  
Australian Securities Commission 澳洲证券事务监察委员会 qn#f:xltu  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 l]KxUkA+  
Australian Stock Exchange 澳大利亚证券交易所 -`}
d@x  
Austrian Schilling [ATS] 奥地利先令 Kf'oXCs  
authentication 认证；鉴证 J?84WS  
authority to purchase 委托购买证；委购书 qo5WZ be  
authorization 认可；核准；授权；授权书 J G3#(DVc;  
authorization by direction 指示授权 ~6O<5@k  
authorization by instruction 指令授权 ,[|4{qli\  
authorization by warrant 令状授权 dEWI8Q]  
authorization of unit trust 单位信托的认可 I-o
|~  
authorized agent 指定代理人  ylBjuD+  
authorized capital 法定资本 zIh`Vw,t0  
authorized clerk 出市员 %Astfn(U{4  
authorized dealer 认可交易商 Q:sw*7"F  
authorized financial institution 认可财务机构 6qkMB|@Ix  
authorized fund 认可基金 $(ei<cAV  
authorized fund house 获授权的基金公司；认可基金公司 R,KoymXP  
authorized institution 认可机构 LGF5yRk  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #ybtjsu'"U  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I.RmBUq):s  
authorized insurer 获授权保险人；获认可承保人 WR@TH bU  
authorized investment 特准投资项目 w} 1~  
authorized person 获授权人 Pq)C(Z  
authorized representative 获授权代表 d6;"zW|Ec  
authorized share capital 法定股本 >Sua:Uff  
automated quotation system 自动报价系统 D}6~2j  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] CiTjRJ-ZW)  
自动交易系统〔香港期货交易所有限公司〕 pv){R;f  
automatic adjustment mechanism 自动调整机制 w8>  
automatic adjustment system 自动调整系统 GV(@(bI*  
Automatic Clearing House 自动票据交换所 DSc:>G  
automatic exchange rates accumulation system 自动化汇率累集系统 p:CpY'KV_  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 D+xHTQNTL  
automatic teller machine [ATM] 自动柜员机 `dK%I U  
autopay 自动转帐 t+@UC+aW  
available assets 可用资产 6
;vfl*  
available fiscal reserve 现存财政储备 9_<>#)u5  
available profit 可用利润 FT+[[
9i  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 k^v P|*eu  
average 平均；平均数；海损 Mo_(WSs  
average basic salary 平均基本薪金 "0#d F:qt  
average consumer expenditure 平均消费开支；一般消费开支 H:>i:\J/M9  
average cost 平均成本 1.y|bB+kB  
average cost of land production 增辟土地平均成本 K`#bLCXEV0  
average daily turnover 平均每日成交额 :{ Q[kYj  
average daily wage rate 平均每日工资率 ";$rcg"%X  
average expenditure pattern 平均开支模式 qZ|>{^a*  
average growth rate 平均增长率 MW$ X4<*KD  
average net fixed assets 固定资产平均净值 UgjY  
average of relatives 相对价格平均数 d1=fA%pJ  
average price 平均价格 WwBs_OMc  
average propensity to consume 平均消费倾向；一般消费倾向 v6q oH)n  
average propensity to save 平均储蓄倾向；一般储蓄倾向 'k?*?XxG  
average rate 平均率 o9#8q_D9  
average revenue 平均收入；平均收益 R@K

zdeo  
average stock 平均库存；平均存货 2%*mL98WK  
average yearly rent 平均年租 YqSkz|o}m  
avoidance of double taxation 避免双重课税 Y6r<+#V  
avoidance of tax 避税

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