一些有用的会计术语(也不知道发的地方对不对)A

A: _N6GV$Q  
A share Ａ股；甲类股份 m`Z4#_s2  
abatement of tax 减税；减扣免税额 Wxjpe4  
ABN AMRO Bank N.V. 荷兰银行 u|e2T@t=  
above-the-line expenditure 线上项目支出；经常预算支出 8QU`SoS9  
above-the-line receipt 线上项目收入；经常预算收入 WVZ\4y  
ABSA Asia Limited 南非联合亚洲有限公司 #]rw@c  
absolute change 绝对数值变更 D+OkD-8q  
absolute expenditure 实际开支 6*$N@>8&  
absolute guideline figure 绝对准则数字 ~1p f ?  
absolute interest 绝对权益 ^#+9v  
absolute order of discharge 绝对破产解除令 t1kD5^  
absolute profit margin 绝对利润幅度 =$MV3]  
absolute value 实值；绝对值 V;$lgTs|'  
absolutely vested interest 绝对既得权益 ]Sh&8 #  
absorbed cost 已吸收成本；已分摊成本 pxgv(:Tw  
absorption 吸收；分摊；合并 - 0zo>[c/p  
absorption rate 吸收率；摊配率；分摊率  m{~r6@  
ACB Finance Limited 亚洲商业财务有限公司 CXa$QSu>  
acceptable form of reciprocity 合理的互惠条件 46b.= }  
acceptable rate 适当利率；适当汇率 @_;6L  
acceptance agreement 承兑协议 bbz86]AhY  
acceptance for honour 参加承兑 ^VA)vLj@  
acceptor 承兑人；接受人；受票人 7{6wNc  
acceptor for honour 参加承兑人 jsuQR  
accident insurance 意外保险 l! GPOmf9`  
Accident Insurance Association of Hong Kong 香港意外保险公会 Xr@0RFdr[  
accident insurance scheme 意外保险计划 ak%8|'}  
accident year basis 意外年度基准 m#uutomi0  
accommodation 通融；贷款 akR*|iK#b  
accommodation bill 通融票据；空头票据 nv|&|6?`oK  
accommodation party 汇票代发人 cB|](gWS~  
account balance 帐户余额；帐户结余 h-<+Pjc  
account book 帐簿 gX[6WB"p  
account collected in advance 预收款项 .69{GM?  
account current book 往来帐簿 iKu5K0x{>I  
account of after-acquired property 事后取得的财产报告 W)KV"A3C  
account of defaulter 拖欠帐目 ZW2U9  
account payable 应付帐款 xSw ^v6!2  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 DwoO([&I  
account receivable 应收帐款 $N~8^6  
account receivable report 应收帐款报表 905 /4z'  
account statement 结单；帐单；会计财务报表 `Do-!G+W  
account title 帐户名称；会计科目 LcQ\d*  
accountant's report 会计师报告
?]:3`;h3  
Accountant's Report Rules 会计师报告规则 0 j6/H?OT  
accounting and auditing procedure 会计与审计程序；会计与核数程序 }psJ'aiG*  
Accounting Arrangements 《会计安排》 DEs/?JZG  
accounting basis 会计基础 d>2>mT$U  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]2?t$"G8  
Accounting Circular 《会计通告》 )8yNqnD  
accounting class 会计类别 E#J+.&2  
accounting date 记帐日期；会计结算日期 tip\vS)  
accounting for money 款项核算 g^=p)h3  
Accounting Officer 会计主任 <`BUk< uf#  
accounting period 会计报告期；会计期 TeQpmhN  
accounting policy 会计政策；会计方针 gz8<&*2  
accounting practice 会计惯例 JBp^@j{_  
accounting principle 会计准则 5MT$n4zKu  
accounting record 会计记录 Q1g@FsW&U  
accounting report 会计报告 S_WYU&8  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 VGkwrS;+I  
Accounting Society of China 中国会计学会 JW (.,Ztm  
accounting statement 会计报表 NeQ/#[~g  
accounting system 会计制度；会计系统 Nw8lg*t"  
accounting transaction 会计事项；帐务交易 UE5T%zd/  
accounting treatment 会计处理 tQF,E&
Jo8  
accounting year 会计年度 1Jt5|'tl  
accretion 增值；添加 XB zcbS+  
accrual 应计项目；应累算数目 _uID3N%  
accrual basis 应计制；权责发生制 >HXT:0  
accrual basis accounting 应计制会计；权责发生制会计 nKT\/}d  
accrue 应累算；应计 Ab/gY$l  
accrued benefit 应累算利益 }O-|b#Q  
accrued charges 应计费用 }[k~JXt  
accrued cumulative preference share dividend 应累算的累积优先股股息 o/ ozX4C  
accrued expenses 应累算费用 pri=;I(2A  
accrued interest payable 应付利息；应计未付利息 ,dP-sD;<  
accrued interest receivable 应收利息；应计未收利息 ihdN{Mx<2  
accrued right 累算权益 h@&&.S`B  
accruing profit 应累算的利润 r
LtB^?A z  
accumulated fiscal reserve 累积财政储备 1TJ2HO=Y  
accumulated profit 累积利润；滚存溢利 :2vk vLM  
accumulated reserve 累积储备 W{<_gD9  
accumulation of surplus income 累积收益盈余 E9i M-Lw  
acquired assets 既得资产 \9N1:  
acquisition 收购；购置；取得 mr&nB  
acquisition cost 购置成本 KEEHb2q  
acquisition expenses 购置费用 UiO%y  
acquisition of 100% interest 收购全部股权 nep0<&"  
acquisition of control 取得控制权 JHC 6l  
acquisition of fixed assets 购置固定资产 u_shC"X:  
acquisition of shell “买壳” TCWy^8LA  
acquisition price 收购价 ;EDc1:  
act of God 天灾 WBvh<wTw;  
acting partner 执事合伙人 pUi|&F K">  
active market 买卖活跃的市场；交投畅旺的市场；旺市 MEf`&<t  
active partner 积极参与的合伙人 2iO AUo+  
active trading 交投活跃 p=sLKnLmZ  
actual circulation 实际流通 >]s\%GO  
actual cost 实际成本 e=e^;K4  
actual expenditure 实际开支；实际支出 9$U@h7|Q`  
actual income 实际入息；实际收入；实际收益 LhO%^`vu
 
actual market 现货市场 w/&)mm{  
actual price 现货价；实际价格 Z\c^CN  
actual profit 实际利润 ++1<A&a  
actual quotation 实盘；实际价位；实际报价 qz[qjGdHg  
actual year basis 按实际年度计算 HGM? ?=  
actuals 实货 q% *-4GP  
actuarial investigation 精算调查 E0?R,+>&4  
actuarial principle 精算原则 nK[T.?Nz  
actuarial report 精算师报告 8$9Q=M  
Actuarial Society of Hong Kong 香港精算学会 VAPRI\uM;  
actuarial valuation 精算师估值 4 JC*c  
actuary 精算师 3h N?l :/b  
ad referendum agreement 暂定协议；有待覆核的协定 ;J[ed>v;3  
ad valorem duty 从价税；按值征税 mXAGa8##j  
ad valorem duty system 从价税制 gJ;jh7e@  
ad valorem fee 从价费 k%2woHSu&  
ad valorem tariff 从价关税 IDCuS  
additional allowance 额外免税额 ::?,ZA  
additional amount for unexpired risk 未过期风险的额外款额 ~hiJOaCzM  
additional assessable profit 补加应评税利润 9NzK1V0X  
additional assessment 补加评税 Z8
mSm[w  
additional commitment 额外承担 0 ]K\G55  
additional commitment vote 额外承担拨款 /1D]\k()  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,yPs4',d  
additional dependent parent allowance 供养父母额外免税额 ct o+W}k  
additional provision 额外拨款 F/8="dM  
additional stamp duty 附加印花税 "^gV.  
additional tax 补加税罚款；补加税款 0'm$hU}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 %PF:OB6[|  
adjudged bankrupt 被裁定破产 Jr2x`^aNO  
adjudicated bankrupt 裁定破产人 [te9ui%JS  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 Ebk9[=  
adjudication of bankruptcy 裁定破产；宣告破产 8nV#\J9  
adjudication of insolvency 裁定无力偿还债务 Dq
xtc|vo  
adjusted actual 经调整的实数；调整后的实数 sWtT"7>x  
adjusted current assets 经调整的流动资产；调整后的流动资产 
s<#["K*_  
adjusted figure 经调整的数字；调整后的数额 _Fc :<Ym?  
adjusted liabilities 经调整的负债；调整后的负债 [l`_2{:
 
adjusted loss 经调整的亏损；调整后的亏损 mHj3ItXUu  
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 %KjvV<f-a  
adjusted profit 经调整的利润；调整后的利润 Wnf3[fV6P  
adjusted surplus 经调整的盈余额；调整后的盈余额 322)r$!"  
adjusted value 经调整的价值；调整后的价值 4k7 LM]  
adjustment 调整；修订；理算〔保险〕 P }BU7`
8  
adjustment centre 调剂中心 !\'NBq,  
adjustment lag 调整过程的时间差距；调整时差 lhk=yVG3  
adjustment mechanism 调整机制 ' \8|`Z
b  
adjustment of loss 亏损调整 :NCY6? [Dz  
adjustment process 调整过程；调整程序 aB
$xQ|~  
adjustment range 调整幅度 ?@@BIg-  
administered exchange rate 受管制汇率 $4Vpl  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Q85Y6',  
administration expenses 行政费用 = n>aJ(=Pd  
administration fee 手续费；行政费 /7`fg0
A  
administration in bankruptcy 破产管理 t%k1=Ow5i  
administration order 遗产管理令 {.HFB:<!}  
administrator 管理人；遗产管理人 %B#(d)T*-  
administrator of the estate 遗产管理人 NT1"?Thx|  
admission of debt 债项承认书 M"W~%   
admission of proof 接纳债权证明 0`H)c) pP  
advance 放贷款项；垫付款项；预支款项；预付款项 DQ08dP((v  
advance account 暂支帐目；预付款帐户 =!R+0  
advance compensation 预付补偿金 <w1#3Mu'  
advance from shareholder 股东垫款 :c?}~a~JO(  
advance pending reimbursement 预支以待日后付还 0b3z(x!O  
advanced economy 先进经济体系 fR^aFT  
advancement 预付；预付财产 B* hW  
advances warrant 垫款令  ?|$IZ9
 
advancing 贷出 E0lro+'lS  
adverse balance 逆差 qX_( M2oLU  
adverse exchange 逆汇 >Nho`m(  
advertisement addressed to shareholders 在报章刊登的致股东通告 [t{ed)J  
advice for collection 托收通知书 GEd JB=  
advice of drawing 提款通知书；汇票通知书 {=Y3[  
advice of payment 付款通知 lFZ}.  
Advisory Committee [Securities and Futures Commission] )=9EShz!  
谘询委员会〔证券及期货事务监察委员会〕 5 0KB:1(g  
Advisory Committee on Diversification 经济多元化谘询委员会 Z\1wEGP7{  
affidavit 誓章；遗产申报誓章 -~HyzX\cZB  
affidavit of no receipt 述明无收款的誓章 9$iDK$%  
affiliate 联号；联营公司；附属公司 %uUQBZ4  
affiliated company 附属公司；联号；联营公司 \J?l7mG  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 -ge :y2R_w  
affordability 负担能力 B098/`r  
African Development Bank [AfDB] 非洲开发银行 jn:9Cr,o;g  
after-acquired property 事后取得的财产 i,R+C.6{  
after-hours dealing 市后交易 .$s>b#mO  
after-tax profit 税后盈利；税后利润；税后溢利 H}f}Y8J{  
agency agreement 代理协议 Y5&mJp\G  
agency expenses 代理机构的开支 W&'[Xj  
agency fee 代理费 C%LXGMt  
Agency Law 《代理法》 2sXNVo8`w"  
agent 代理人；承销人 }z|@X KA#  
agent of company 公司代理人 }iBFo\vU  
agent's fee 代理人费；经纪费 >I&'Rj&Mc  
aggregate 总计；总数；总体数字 e^ ZxU/e  
aggregate amount 总款额；总额 3mCf>qj73  
aggregate assets and liabilities 总体资产与负债 W6y-~  
aggregate at constant price 按固定价格计算的总体数字  ]$=\zL  
aggregate demand 总需求 gd=gc<zYP  
aggregate gross position 总持仓量 &40# _>W7  
aggregate limit 总限额 PQJI~u9te}  
aggregate of salaries tax 合计薪俸税 jSKhWxL;'  
aggregate performance 总体表现；总体业绩 <,\Op=$l3I  
aggregate supply 总体供应 rq]zt2  
aggregate surplus 总盈余 ~IhLjE  
aggregate total 整体总额 +/|;<K5_LI  
aggregate value 总值；合计价值 ZaKT~f%%z  
aggregated basis 合计基准 Jp#Onl+d6  
aggregated net chargeable income 合计应课税入息实额 f*HEw  
aggregation 合并计算；合计；总和 W81dLeTZg  
aggregation of incomes of husband and wife 夫妇入息合并计算 X 8#Uk}/  
aggregation of property 财产的总和 O% }EpIP_  
agio 差价；贴水 >anq1Kf  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 hP$v,"$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment |9&bkojo  
《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》 g)/#gyT4Y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *F)+- BB  
《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》 R{3vPG  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ^h^\kW'#  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 )o[Jxu'  
agreement for a settlement 授产协议 ]?"1FSu-8r  
agreement for assignment 转让协议 _O w]kP='  
agreement for sale 售卖协议；买卖协议 Zy+EIx  
agreement for sale and purchase 买卖协议 CG397Y^  
agreement for the payment of interest 支付利息协议 tY>_+)oi  
agreement for the repayment of money 还款协议 R'e>YDC  
agreement of reinsurance 再保险协议 >mXq= 9L4  
Agricultural Bank of China 中国农业银行 -s5>GwZt  
air passenger departure tax 飞机乘客离境税 t,4'\nv*  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 8-clL\bm  
airport tax 机场税 0[
QVU,]<  
alcohol duty 酒精税 rfwX:R6,g  
alienation 让与；让渡；转让 W%,h{  
alimony 生活费；赡养费 ?]In@h-  
All Ordinaries Index [AOI] 所有普通股指数 XxeyGs^%9  
all risks 全险；综合险 9&VfbrBM  
All Sales Record for Stock Market 《股票市场成交报告》 '|~L9t  
Allied Capital Resources Limited 新联财务有限公司  ~d\>f  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 4Y!_tZ>  
allocation letter 拨款信件 _4lhwKYU  
allocation of fund 分配款项；预留款项 *<rBV`AP  
allocation of profit 利润分配；溢利分配 V 'e_gH  
allocation warrant 拨款令 fJ8Q\lb<_  
allotment 分配；配股 _G1C5nkDl4  
allotment notice 股份配售通知；配股通知 bzh`s<+  
allotment of shares 股份分配 U?W?VEOO!7  
allowable 可获宽免；免税的 \Ng|bWR>LQ  
allowable business loss 可扣除的营业亏损 /~nPPC  
allowable expenses 可扣税的支出 XI8rU)q  
allowance 免税额；津贴；备抵；准备金 l2[{T^  
allowance for debts 债项的免税额 =(%+S<}  
allowance for depreciation by wear and tear 耗损折旧免税额 P S [ifC  
allowance for funeral expenses 殡殓费的免税额 Sru}0M#M  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [L4s.l_#  
allowance for repairs and outgoings 修葺及支出方面的免税额 )HPe}(ypt  
allowance to debtor 给债务人的津贴 hDAxX=FM  
alteration of capital 资本更改 L-V+`![{  
alternate trustee 候补受托人 N{o3w.g  
amalgamation 合并 Dqh rg;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2S#|[wq(  
ambit of charges 征税范围；收费范围 '(o*l  
amended valuation 经修订的估值 rM5{R}+;  
American Commodities Exchange 美国商品交易所 :^H#i:4  
American Express Bank Limited 美国运通银行 C_q@ixF{  
American Stock Exchange 美国证券交易所 a3?D@@Qnw  
amortization 摊销 n$z+g>~N  
amount due from banks 存放银行同业的款项 1w|C+m/(  
amount due from banks abroad 存放海外银行同业的款项 {T2=bK~  
amount due from holding companies 控股公司欠款 OqNtTk+  
amount due from local banks 存放本港银行同业的款项 ^;[|,:8f7L  
amount due to banks 银行同业的存款 64jFbbd-/  
amount due to banks abroad 海外银行同业的存款 [<H'JsJl  
amount due to holding companies 控股公司存款 ,ag:w<
km  
amount due to local banks 本港银行同业的存款 . v L4@_  
amount due to outport banks 外埠银行同业的存款 BGO!c
[-  
amount for note issue 发行纸币的款额 D<SLv,Y  
amount of bond 担保契据的款额 IA&NMf;{  
amount of consideration 代价款额 I&lb5'6D  
amount of contribution 供款数额 \ =(r6X  
amount of indebtedness 负债款额 i=mk#.j~  
amount of principal of the loan 贷款本金额 (s?Rbd  
amount of rates chargeable 应征差饷数额 {~u#.
(  
amount of share capital 股本额 0%f
}w0]:  
amount of sums assured 承保款额 _t'S<jTI  
amount of variation 变动幅度 rm"C|T4:V  
amount of vote 拨款数额 E!_mXjlPc  
amount payable 应付款额 'L1=:
g.\i  
amount receivable 应收款额 _RI!Z   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FWu[{X;  
analysis 分析  IA$)E  
ancillary risk 附属风险 [>^xMF]$2  
annual account 周年帐目；周年帐目报表；年度决算；年结 0[SJ7k19   
annual accounting date 年结日期 (^)" qsB  
annual allowance 每年免税额；年积金；年度津贴；年津 dd{pF\a  
annual balance 年度余额 \f6@B:?y  
annual disposable income 每年可动用收入 gp`H>Sn.|  
annual estimates 周年预算 #x^dR-@   
annual fee 年费 9f/RD?(1O  
annual general meeting 周年大会 H,Ik&{@j  
annual growth rate 年增率；每年增长率 %DqPRl.Gu  
annual long-term supplement 长期个案每年补助金 n>|7 k3  
annual pensionable emolument 可供计算退休金的年薪 RqnT*  
annual report 年报 `5$B"p&i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wE*jN~  
annual return 周年报表；周年申报表；每年报税表格 ^P| K2at  
Annual Return Rules 《周年报表规则》 72;4  
annual review of consumer prices 每年消费物价回顾 h0v4!`PQ-  
annual roll-forward basis 逐年延展方式 Y%"6  
annual salary 年薪 <R%]9#re  
annual statement 年度报表；年度决算表 s'Op|`&X  
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 I<v:xTor  
annuitant 年金受益人 _Vj uQ  
annuity 年金 PX%Y$`  
annuity contract 年金合约
cI g|sn  
annuity on human life 人寿年金 gXzp$#  
antecedent debt 先前的债项 #4Z]/D2G  
ante-dated cheque 倒填日期支票 6gSo>F4=  
anticipated expenditure 预期开支 W\W|v?r  
anticipated net profit 预期纯利 265sNaX  
anticipated revenue 预期收入 p~h)@  
anti-inflation measure 反通货膨胀措施 k%[pZ5.!  
anti-inflationary stance 反通货膨胀立场 
t(,_  
apparent deficit 表面赤字 9~FB^3Nz_  
apparent financial solvency 表面偿债能力 fQ@k$W\  
apparent partner 表面合伙人 DQ a0S7I  
application for personal assessment 个人入息课税申请书 ,*Vt53@E  
application of fund 资金应用 _r6aLm2n  
application to release as liquidator and to destruct the books of accounts and documents kq m$a  
申请免除清盘人职务及毁灭帐簿与文件 %%=PpKYtSD  
appointed actuary 委任精算师 ?mjQN|D  
appointed auditor 委任核数师；委任审计师 Ba]J3Yp,z  
appointed trustee 委任的受托人 N8s2v W  
appointer 委任人 j!oD9&W4~  
apportioned pro rata 按比例分摊 @fML.AT  
apportionment 分配；分摊 SW^/\cJ^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 iTgv8  
apportionment formula 分摊方程式 n qR8uL>  
apportionment of estate duty 遗产税的分摊 ^{vf|zZ _  
appraisal 估价；评估 p%_m
!   
appreciable growth 可观增长 mROXwzL
 
appreciable impact 显着影响 gp/_# QVWC  
appreciable increase 可观增长 G31??L:<  
appreciation 增值；升值 iHp@R-g  
appreciation against other currencies 相对其他货币升值 j|N8"8"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2?)bpp$WZ  
appreciation tax 增值税 x
K3 xiR  
appropriation 拨款；拨用；拨付 @n-[bN  
appropriation account 拨款帐目 ~PoBvH
i  
Appropriation Bill 拨款法案 bkZ~O=uv$-  
appropriation-in-aid system 补助拨款办法 RH+'"f  
approved assets 核准资产 ylEQeN  
approved basket stock 认可一篮子证券 2L'vB1`  
approved budget 核准预算 ?4]#gCks  
approved charitable donation 认可慈善捐款 ##6_kcL:6G  
approved charitable institution 认可慈善机构 Xg](V.B6  
approved currency 核准货币；认可货币 J:{$\m'  
approved estimates 核准预算 r dc}e"v  
approved estimates of expenditure 核准开支预算 #..-!>lY  
approved overseas insurer 核准海外保险人 d]v4`nc  
approved overseas trust company 核准海外信托公司
KvFGwq"X  
approved pooled investment fund 核准汇集投资基金 b`4R`mo  
approved provident fund scheme 认可公积金计划 |CC(`<\R  
approved provision 核准拨款  QTN _Z#'  
approved redeemable share 核准可赎回股份 UHtxzp =[  
approved regional stock 认可地区性证券 Bhy:" r%#  
approved retirement scheme 认可退休金计划 NbD"O8dL~E  
approved subordinated loan 核准附属贷款 ?H c~ 3  
arbitrage 套戥；套汇；套利 gZ5E%']sT  
arbitrageur 套戥者；套汇者 GS%i<HQ3  
arbitrary amount 临时款项 C3Hq&TVf/  
arrangement 措施；安排；协定 ?D].Za^km  
arrears 欠款 $uA?c& e  
arrears of pay 欠付薪酬 H?dmNwkPY  
arrears of revenue 逾期未收税款；逾期未收的帐项 x,sMa*vd  
articles of association 组织章程；组织细则；组织章程细则 :J3ZTy
jb  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $GzTDq Y9@  
ascertainment of profit 确定利润 f PoC yl  
"Asia Clear" “亚洲结算系统” YHVJg?H3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 hSgfp  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 B%v2)+?@  
Asian Development Fund [ADF] 亚洲发展基金 X7I"WC1ncz  
Asian dollar bond 亚洲美元债券 =:+k  
Asian dollar market 亚洲美元市场 cT8`l!RD<  
Asian dollar rate 亚洲美元利率 @quNVx(y  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 %!r>]M <  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 |g5B==KI  
asked price 沽盘；喊价；索价；卖方报价 |(gq:O  
assessable income 应评税入息 )`RF2Y-A7  
assessable loss 应评税亏损 _Ee`Uk  
assessable profit 应评税利润 HevS}L  
assessable value 应评税值 kIAWI;H{  
assessed profit 估定利润 AsRS7V  
assessed value 经评估价值 `laaT5G\y  
assessment 评税；评定；估价；评税单 Gy9+-7"V  
assessment number 评税编号；估价编号 {Gnji] v  
assessment of additional tax 补加税评税 S~\i"A)4  
assessment of performance 业绩评估；实绩评价 :X>%6Xj?RV  
Assessor 评税主任 8>Xyz`$kH  
asset price bubbles 资产价格泡沫 sXzxEhp  
asset-backed securities 具资产保证的证券 G:FP9  
assets accretion 资产增值 s(Of EzsH=  
assets and liabilities 资产与负债 "5mdq-h(  
assets betterment statement 资产递增表；资产改进表 l`L}*Q- 5  
assets lending 实物放款；有抵押贷款 =J0X{Ovn4z  
assets of the company passing on the death 死者去世时转移的公司资产 `A@{})+  
assets pledged as security for liabilities 用作负债抵押的资产 .6%-Il  
assets portfolio 资产投资组合 huu:z3{=J  
assets price 资产价格 bk E4{P"  
assets quality 资产质素 od{b]HvgS  
assets realization 资产变现 Kk2PWJ7  
assets refinancing arrangement 资产再集资安排 ylF%6!V}4V  
assets securitization 资产证券化 M,Q(7z?#5  
assets situated outside Hong Kong 在香港以外地方的资产 B$aA=+<S  
assets stripping 削减资产；拆卖资产 &B uO
-  
assets value 资产值 UQ#"^`=R<  
assignee 承让人 6[kp#  
assignment 转让；转让书；转让契 .OM m"RtK  
assignment of interest 权益转让 .P\wE";  
assignment of letters patent and trade mark 专利证书及商标转让 "?|sC{'C4j  
assignment of property 物业转让；物业转让书 T:aYv;#0  
assignment right 转让权 B&&:A4  
assignor 转让人 '~RP+  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 4l+"J:,  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [z$th  
associate member 附属会员 w,dDA2,  
associated body corporate 相联法人团体 Jrd:6
Z  
associated company 相联公司；联属公司 bX%9'O[-  
associated corporation 相联法团 c%_I|h<?iT  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] VfOm#Ue0q  
公认会计师公会〔英国〕 l
z.ta!6  
Association of Futures Exchange Brokers 香港期货经纪协会 tgy*!B6a~  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 )(`I1"1  
association of underwriters 承保人组织 _,:gSDW|  
assumption of control 接管 ZI4[v>  
assurance 担保；保险；转易；转易书 s^F6sXhyPi  
assurance of interest 权益的转易 _|`
~CLE[  
at 19XX price 按一九ＸＸ年价格计算 '`Eb].s*  
at a discount 按赔价计算；按贴水价格计算；打折扣 :B?C~U k  
at a premium 按溢价计算；按升水价格计算 }p 0\  
at call 通知付款；按通知 \<WRk4D  
at constant market price 按固定市价计算 SW|{)L,  
at constant price 按固定价格计算 45e-A{G~  
at cost 按成本计算 H'E(gc)>)  
at current market price 按当时市价计算；按现时市价计算 Q@gmtAp  
at current price 按当时价格计算；按现时价格计算 :/ ,h)h)|  
at factor cost 按要素成本计算；按生产要素成本计算 $_NYu  
at money-of-the-day price 按付款当日价格计算 f QSP]?  
at or better 按指定或较佳价位〔买卖指令〕 oUrNz#U  
at par 按面值计算；平价 aI]
EwVz-q  
at sight 见票即付 +6tj w 6  
at the close 按收市盘 ?-w<H!Y7  
at the opening 按开市盘 z+IBy+  
attestation 见证；见证条款 9?$Qk0jc  
at-the-money option 平价期权 P%MYr"<$E  
attorney 受权人；受托代表人 (T
t\6-  
attornment 新拥有人承认书 EaaLN<i@0  
attributable profit 可归属利润 j4h6p(w{  
attributable share value 可归属股份价值 8,unq3  
Auckland Stock Exchange 奥克兰证券交易所 [w&B>z=g$  
auction 拍卖 Lky<L96  
auctioneer 拍卖商 jd]Om r!  
audit 审计；核数 JmL{&  
Audit Commission 审计署 .|Unq`ll  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] jroR2*  
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〕 SVKjhZK  
audit review 帐目审查 _Q)rI%A2  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 MYyV{W*T>  
audited account 审计帐目；经审计的帐目 A=8%2UwI  
audited annual account 经审计的周年帐目 4mYJi#e6x  
audited balance sheet 经审计的资产负债表 FI|jsO 3  
auditor 核数师；核数主任；审计师 Sep/N"7~t  
auditor's certificate 核数师证明书；审计师证明书
H,8
HGL[l  
auditor's report 核数师报告；审计师报告 Eod'Esye5  
Aussie bond 澳元债券 j{QzD^t  
austerity budget 紧缩预算 r"HQ>Wn  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 QX`Qnk|Y  
Australia All Ordinaries Index 澳洲所有普通股票指数 <5).(MTa  
Australian Dollar [AUD] 澳元 w)xiiO[  
Australian Options Market 澳大利亚期权市场 #6okd*^  
Australian Securities Commission 澳洲证券事务监察委员会 T$w`=7  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Klr+\R@(n  
Australian Stock Exchange 澳大利亚证券交易所 VY9o}J>,w  
Austrian Schilling [ATS] 奥地利先令 Ow
d{;  
authentication 认证；鉴证 LT+QW  
authority to purchase 委托购买证；委购书 nulLK28q  
authorization 认可；核准；授权；授权书 7LotN6H  
authorization by direction 指示授权 ULT,>S6r  
authorization by instruction 指令授权 Lp1\vfU<+  
authorization by warrant 令状授权 (AIgW  
authorization of unit trust 单位信托的认可 3.0t5F<B  
authorized agent 指定代理人 
5N~JRq\  
authorized capital 法定资本 QYB66g:  
authorized clerk 出市员 o57r ,`N  
authorized dealer 认可交易商 @O]v.<8  
authorized financial institution 认可财务机构 a+!r5689  
authorized fund 认可基金 |[+/ ]Y  
authorized fund house 获授权的基金公司；认可基金公司 8bTE#2+-  
authorized institution 认可机构 4CH/~b1(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1r9.JS  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 sa?Ul)L2  
authorized insurer 获授权保险人；获认可承保人 PS:"mP7n  
authorized investment 特准投资项目 Y%zYO  
authorized person 获授权人 ,SV34+(
 
authorized representative 获授权代表 1#Q~aY  
authorized share capital 法定股本 EX"o
9'  
automated quotation system 自动报价系统 59k[A~)~  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] %mFZ!(  
自动交易系统〔香港期货交易所有限公司〕 k]"DsN$
  
automatic adjustment mechanism 自动调整机制 S4O'N x  
automatic adjustment system 自动调整系统 bCfw,V{sce  
Automatic Clearing House 自动票据交换所 UlD]!5NO  
automatic exchange rates accumulation system 自动化汇率累集系统 >{1 i8 b@  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Bw Cwy  
automatic teller machine [ATM] 自动柜员机 `
z1E]{A  
autopay 自动转帐 \c(Z?`p]R1  
available assets 可用资产 {kOTQG?y  
available fiscal reserve 现存财政储备 @9AK!I8f  
available profit 可用利润 :jHDeF.A  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 :k/Z|  
average 平均；平均数；海损 ZNUSHxA  
average basic salary 平均基本薪金 !;%+1j?d  
average consumer expenditure 平均消费开支；一般消费开支 Ox%.We5  
average cost 平均成本 pPH"6   
average cost of land production 增辟土地平均成本 W*WSjuFr2  
average daily turnover 平均每日成交额 &6O0h0Vy  
average daily wage rate 平均每日工资率 Vjqs\  
average expenditure pattern 平均开支模式 U UY
x-x  
average growth rate 平均增长率 Xaw&41K  
average net fixed assets 固定资产平均净值 spG3"Eodi  
average of relatives 相对价格平均数 =IEei{  
average price 平均价格 u"5 hlccH  
average propensity to consume 平均消费倾向；一般消费倾向 L7"B`oa(p  
average propensity to save 平均储蓄倾向；一般储蓄倾向 L43]0k  
average rate 平均率 Vg^,Ky,  
average revenue 平均收入；平均收益 78h!D[6  
average stock 平均库存；平均存货 / 0ra]}[(  
average yearly rent 平均年租 OhiY <  
avoidance of double taxation 避免双重课税 r"$~Gg.%(  
avoidance of tax 避税

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