一些有用的会计术语(也不知道发的地方对不对)A

A: {kPe#n>xT  
A share Ａ股；甲类股份 7grt4k  
abatement of tax 减税；减扣免税额 D!}K)T1~R  
ABN AMRO Bank N.V. 荷兰银行 x}&a{;  
above-the-line expenditure 线上项目支出；经常预算支出 ]hE+$sKd  
above-the-line receipt 线上项目收入；经常预算收入 .S!>9X,  
ABSA Asia Limited 南非联合亚洲有限公司 5m^Hi}S_  
absolute change 绝对数值变更 a-5HIY5
 
absolute expenditure 实际开支 "f|(@a  
absolute guideline figure 绝对准则数字 >u5g?yzw  
absolute interest 绝对权益 58&{5YpS  
absolute order of discharge 绝对破产解除令 E8-fW\!F  
absolute profit margin 绝对利润幅度 ?#m<\]S<  
absolute value 实值；绝对值 AL]h|)6QpC  
absolutely vested interest 绝对既得权益 pSQCT  
absorbed cost 已吸收成本；已分摊成本 zD2.Q%`IM  
absorption 吸收；分摊；合并 a,~D+s;^  
absorption rate 吸收率；摊配率；分摊率 T+WZE  
ACB Finance Limited 亚洲商业财务有限公司 5BHOHw D{  
acceptable form of reciprocity 合理的互惠条件 =1*%>K  
acceptable rate 适当利率；适当汇率 hA*Z'.[  
acceptance agreement 承兑协议 cRh\USS  
acceptance for honour 参加承兑 C~{NKMeC/m  
acceptor 承兑人；接受人；受票人 H5Ux.]y  
acceptor for honour 参加承兑人 .vN%UNu  
accident insurance 意外保险 SgpZ;\_  
Accident Insurance Association of Hong Kong 香港意外保险公会 >AQ)x  
accident insurance scheme 意外保险计划 /z1p/RiX  
accident year basis 意外年度基准 `M?v!]o  
accommodation 通融；贷款 C[xJU6z  
accommodation bill 通融票据；空头票据 1t~FW-:  
accommodation party 汇票代发人 [O7w =  
account balance 帐户余额；帐户结余 {b'}:aMc  
account book 帐簿 uZ\wwYY#M  
account collected in advance 预收款项 ^E$(1><-a  
account current book 往来帐簿
mN\%fJ7  
account of after-acquired property 事后取得的财产报告 K lli$40
 
account of defaulter 拖欠帐目 rToa
GQh  
account payable 应付帐款 Yz=h"Zr  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 4YDT%_h0  
account receivable 应收帐款 JG@L5f  
account receivable report 应收帐款报表 Rkpr8MS  
account statement 结单；帐单；会计财务报表 9jO`gWxV8*  
account title 帐户名称；会计科目 &_9YLXtMi;  
accountant's report 会计师报告 'u(=eJ@1  
Accountant's Report Rules 会计师报告规则 VyecTU"W  
accounting and auditing procedure 会计与审计程序；会计与核数程序 djsz!$  
Accounting Arrangements 《会计安排》 K/vxzHSl  
accounting basis 会计基础 894r;UA7  
accounting by Official Receiver 破产管理署署长呈交的帐目 V(;55ycr  
Accounting Circular 《会计通告》 m7r j>X Y  
accounting class 会计类别 ZD5I5  
accounting date 记帐日期；会计结算日期 uw
Kh  
accounting for money 款项核算 7~wFU*P1  
Accounting Officer 会计主任 P>*Fj4Z~  
accounting period 会计报告期；会计期 }+Rgx@XZ\  
accounting policy 会计政策；会计方针 .[T'yc:=  
accounting practice 会计惯例 /!=U+X  
accounting principle 会计准则 *wC\w  
accounting record 会计记录 7 9Qc`3a  
accounting report 会计报告 2J;kD2"!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 D:wnO|:  
Accounting Society of China 中国会计学会 onnI !  
accounting statement 会计报表 0A#*4ap  
accounting system 会计制度；会计系统 & u$(NbK  
accounting transaction 会计事项；帐务交易 i`[#W(m  
accounting treatment 会计处理 5vD3K!\u  
accounting year 会计年度 xwPI  
accretion 增值；添加 {y,nFxLq  
accrual 应计项目；应累算数目 `"a? a5]k  
accrual basis 应计制；权责发生制 8P,l>HA  
accrual basis accounting 应计制会计；权责发生制会计 WD1
5pq l  
accrue 应累算；应计 K;oV"KRK  
accrued benefit 应累算利益 o]Z _@VI  
accrued charges 应计费用 Hf VHI1f  
accrued cumulative preference share dividend 应累算的累积优先股股息 t< sp%zXZ  
accrued expenses 应累算费用 w&p~0cA~  
accrued interest payable 应付利息；应计未付利息 _*s~`jn{H  
accrued interest receivable 应收利息；应计未收利息 NWEhAj<w  
accrued right 累算权益 UT3bd,,  
accruing profit 应累算的利润 +J|+es  
accumulated fiscal reserve 累积财政储备 i[$-_  
accumulated profit 累积利润；滚存溢利 .#*D!;f  
accumulated reserve 累积储备 pw@`}cM=  
accumulation of surplus income 累积收益盈余 ]\A1mw-T  
acquired assets 既得资产 i=
oTg  
acquisition 收购；购置；取得 _ XE;-weE  
acquisition cost 购置成本 ,H>
W:O  
acquisition expenses 购置费用 XZ.7c{B<  
acquisition of 100% interest 收购全部股权 wJ6_I$>  
acquisition of control 取得控制权 B!eK!B  
acquisition of fixed assets 购置固定资产 oJ^C]E  
acquisition of shell “买壳” oZgHSRRL  
acquisition price 收购价 kMM'[w  
act of God 天灾 jcE Msc  
acting partner 执事合伙人 wGg0hL  
active market 买卖活跃的市场；交投畅旺的市场；旺市 }FrEF\}]_7  
active partner 积极参与的合伙人 :'Zx{F`  
active trading 交投活跃 3 m6$YWO  
actual circulation 实际流通 pvlDjj}  
actual cost 实际成本
R7lYu\mA  
actual expenditure 实际开支；实际支出 WFouoXlG0  
actual income 实际入息；实际收入；实际收益 .>}BNy  
actual market 现货市场 0HqPyM13Q  
actual price 现货价；实际价格 $=/rGpAk  
actual profit 实际利润 P{?;T5ap6  
actual quotation 实盘；实际价位；实际报价 G'u|Q mb1  
actual year basis 按实际年度计算 aX|g S\zx  
actuals 实货 zm>>} 5R  
actuarial investigation 精算调查 Gb;99mE  
actuarial principle 精算原则 z&O#v9.NE|  
actuarial report 精算师报告 \.o=i
cOx  
Actuarial Society of Hong Kong 香港精算学会 )1WMlG  
actuarial valuation 精算师估值 ".gNeY6)x  
actuary 精算师 H"eS<eT  
ad referendum agreement 暂定协议；有待覆核的协定 13H;p[$  
ad valorem duty 从价税；按值征税 <PX.l%  
ad valorem duty system 从价税制 Hb+
X}7c$  
ad valorem fee 从价费 E Zi&]  
ad valorem tariff 从价关税 z) :ka"e  
additional allowance 额外免税额 j1/+\8Y
  
additional amount for unexpired risk 未过期风险的额外款额 ymYBm:"  
additional assessable profit 补加应评税利润 :$Q`>k7A  
additional assessment 补加评税 kVd5,Qd  
additional commitment 额外承担 0Z"s_r}h  
additional commitment vote 额外承担拨款 `?l3Ct*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 6D|p Qs  
additional dependent parent allowance 供养父母额外免税额 "?35C !  
additional provision 额外拨款 F% `zs\  
additional stamp duty 附加印花税 S_6g~PHsr  
additional tax 补加税罚款；补加税款 oB p3JX9_f  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ["u#{>(X  
adjudged bankrupt 被裁定破产 O$^xkv5.  
adjudicated bankrupt 裁定破产人 OZf6/10O/  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 SAR= {/  
adjudication of bankruptcy 裁定破产；宣告破产 k0JW[04j  
adjudication of insolvency 裁定无力偿还债务 vB.l0!c\e_  
adjusted actual 经调整的实数；调整后的实数 [@//#}5v  
adjusted current assets 经调整的流动资产；调整后的流动资产 zVw:7-  
adjusted figure 经调整的数字；调整后的数额 !}_b|  
adjusted liabilities 经调整的负债；调整后的负债 EkjgNEXq  
adjusted loss 经调整的亏损；调整后的亏损 z`4c 4h]I  
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 RND9D\7  
adjusted profit 经调整的利润；调整后的利润 h h"h j  
adjusted surplus 经调整的盈余额；调整后的盈余额 Fk{J@Y  
adjusted value 经调整的价值；调整后的价值 sf$o(^P9\A  
adjustment 调整；修订；理算〔保险〕 #AShbl jm+  
adjustment centre 调剂中心 \Wr,<Y  
adjustment lag 调整过程的时间差距；调整时差 'S*k_vuN  
adjustment mechanism 调整机制 wjrG7*_Y4v  
adjustment of loss 亏损调整 (-,>qMQs  
adjustment process 调整过程；调整程序 DSvmVI  
adjustment range 调整幅度 Lkn4<'un  
administered exchange rate 受管制汇率 -jB3L:  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 TkRm
V6'w  
administration expenses 行政费用 ziiwxx_  
administration fee 手续费；行政费 "oR@JbdX  
administration in bankruptcy 破产管理 ^XG*z?Tt  
administration order 遗产管理令 ##cnFQCB  
administrator 管理人；遗产管理人 ZIDbqQu  
administrator of the estate 遗产管理人 le8 #Z}p  
admission of debt 债项承认书 2Q@Y^t   
admission of proof 接纳债权证明 y\D=Z N@  
advance 放贷款项；垫付款项；预支款项；预付款项 0mTr-`s  
advance account 暂支帐目；预付款帐户 xR?V,uV'$&  
advance compensation 预付补偿金 ]n;1x1'  
advance from shareholder 股东垫款 &l m#  
advance pending reimbursement 预支以待日后付还 )"|||\Iv  
advanced economy 先进经济体系 2
o4^  
advancement 预付；预付财产 2}vNSQvG  
advances warrant 垫款令 d$G}iJ8$mp  
advancing 贷出 I-DXb M  
adverse balance 逆差 8PBvV[  
adverse exchange 逆汇 Z+4D.bA  
advertisement addressed to shareholders 在报章刊登的致股东通告 ?T!)X)A#  
advice for collection 托收通知书 yz8jU*H  
advice of drawing 提款通知书；汇票通知书 ml0*1Dw  
advice of payment 付款通知 Z.1> kZ  
Advisory Committee [Securities and Futures Commission] du_4eB  
谘询委员会〔证券及期货事务监察委员会〕 G69GoT  
Advisory Committee on Diversification 经济多元化谘询委员会 XogVpkA  
affidavit 誓章；遗产申报誓章 rzUlO5?R=  
affidavit of no receipt 述明无收款的誓章 P6\6?am  
affiliate 联号；联营公司；附属公司 eTbg7"waA  
affiliated company 附属公司；联号；联营公司 ,6{iT,~@8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 rS7)6h7(7  
affordability 负担能力 v-Qmx-N  
African Development Bank [AfDB] 非洲开发银行 r^1+cwy/7P  
after-acquired property 事后取得的财产 02=lsV!U  
after-hours dealing 市后交易 #+k*1Jg  
after-tax profit 税后盈利；税后利润；税后溢利 ~TqT}:,H  
agency agreement 代理协议 Z6Fp\aI8@  
agency expenses 代理机构的开支 `\CVV*hP  
agency fee 代理费 esX)"_xf  
Agency Law 《代理法》 jQ+sn/ROp  
agent 代理人；承销人 ++jAz<46  
agent of company 公司代理人 Ln!A:dP}c-  
agent's fee 代理人费；经纪费 [9o4hw  
aggregate 总计；总数；总体数字 kXrlSaIc  
aggregate amount 总款额；总额  }ptq )p  
aggregate assets and liabilities 总体资产与负债 b~w=v_[(I  
aggregate at constant price 按固定价格计算的总体数字 te,[f  
aggregate demand 总需求 }D;WN
@],  
aggregate gross position 总持仓量 2oCkG~j  
aggregate limit 总限额 ,|h)bg7.  
aggregate of salaries tax 合计薪俸税 2VGg 6%  
aggregate performance 总体表现；总体业绩 ,r8Tbk]m  
aggregate supply 总体供应 F(,UA+$A  
aggregate surplus 总盈余 Iz@)!3h  
aggregate total 整体总额 Fmr}o(q1  
aggregate value 总值；合计价值 t:)ERT")  
aggregated basis 合计基准 e<cM[6H'D  
aggregated net chargeable income 合计应课税入息实额 j Ux z  
aggregation 合并计算；合计；总和 +>\id~c(  
aggregation of incomes of husband and wife 夫妇入息合并计算 }H"kU2l  
aggregation of property 财产的总和 [p;E~-S  
agio 差价；贴水 [eUf
tr9&0  
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》 S DLvi!y
 
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 4 %W:  
《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》 )]htm&q5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment yuhnYR\`m  
《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》 ~
Z'w)!h  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment sN6N >{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 {Ui=b+  
agreement for a settlement 授产协议 T~:|!`  
agreement for assignment 转让协议 4\M.6])_  
agreement for sale 售卖协议；买卖协议 O"G >wv  
agreement for sale and purchase 买卖协议 )#iq4@)|g  
agreement for the payment of interest 支付利息协议 UVQ7L9%?f  
agreement for the repayment of money 还款协议 cyM-)r@YQV  
agreement of reinsurance 再保险协议 kg
i>} %  
Agricultural Bank of China 中国农业银行 [U/(<?F{(  
air passenger departure tax 飞机乘客离境税 ;j8)KC  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 m3<+yz$!r  
airport tax 机场税 oXXC@[??}N  
alcohol duty 酒精税 YXo|~p;=Y  
alienation 让与；让渡；转让 6CbxuzYer  
alimony 生活费；赡养费 pmWr]G3,*  
All Ordinaries Index [AOI] 所有普通股指数 -E"GX
 
all risks 全险；综合险 GH1"xR4!  
All Sales Record for Stock Market 《股票市场成交报告》 umi5Wb<  
Allied Capital Resources Limited 新联财务有限公司 s?R2B)a  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 hvka{LD  
allocation letter 拨款信件 sarq`%zrk  
allocation of fund 分配款项；预留款项 Xx:F)A8O  
allocation of profit 利润分配；溢利分配 \</b4iR)LT  
allocation warrant 拨款令 L;Z0
`mdz  
allotment 分配；配股 wV\gj~U;P  
allotment notice 股份配售通知；配股通知 d5 7i)=  
allotment of shares 股份分配 e]=lKxFh&l  
allowable 可获宽免；免税的 a^d8I  
allowable business loss 可扣除的营业亏损 ?L&|Uw+  
allowable expenses 可扣税的支出 PjA6Ji;Hu  
allowance 免税额；津贴；备抵；准备金 I/gjenUK  
allowance for debts 债项的免税额 qt%D'  
allowance for depreciation by wear and tear 耗损折旧免税额 b` Hz$8  
allowance for funeral expenses 殡殓费的免税额 !`41q=r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 uVyGk~  
allowance for repairs and outgoings 修葺及支出方面的免税额 y\
dEk:\)  
allowance to debtor 给债务人的津贴 %\|'%/"`2(  
alteration of capital 资本更改 @c9^q>Uv  
alternate trustee 候补受托人
R218(8S  
amalgamation 合并 k@ZLg9  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2_vbT!_  
ambit of charges 征税范围；收费范围 r%:+$aIt  
amended valuation 经修订的估值 h\v'9  
American Commodities Exchange 美国商品交易所 1$qh`<\  
American Express Bank Limited 美国运通银行 JM1R ;i6  
American Stock Exchange 美国证券交易所 M])dJ9&e  
amortization 摊销 ;{h CF  
amount due from banks 存放银行同业的款项 ]I3!fEAWR  
amount due from banks abroad 存放海外银行同业的款项 JRCrZW}  
amount due from holding companies 控股公司欠款 >{\7&}gz  
amount due from local banks 存放本港银行同业的款项 )XcOl7XLN  
amount due to banks 银行同业的存款 %NL^WG:  
amount due to banks abroad 海外银行同业的存款 N_:qRpp6i  
amount due to holding companies 控股公司存款 bwiPS1+);  
amount due to local banks 本港银行同业的存款 EBz}|GY;  
amount due to outport banks 外埠银行同业的存款 iY"l
}.7)  
amount for note issue 发行纸币的款额 nWQ;9_qBB  
amount of bond 担保契据的款额 ;qH
OOT  
amount of consideration 代价款额 {pM?5"MMJ  
amount of contribution 供款数额 hW!)w  
amount of indebtedness 负债款额 Z R/#V7Pj  
amount of principal of the loan 贷款本金额 b&1`NO  
amount of rates chargeable 应征差饷数额
y6]vl=^L  
amount of share capital 股本额 z~`b\A,$  
amount of sums assured 承保款额 zg-2C>(6a  
amount of variation 变动幅度 34\(7JO  
amount of vote 拨款数额 p-.n3AL  
amount payable 应付款额 F 8B#}%JE  
amount receivable 应收款额 (Jz;W<E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pPd#N'\*  
analysis 分析 i[wb0yL  
ancillary risk 附属风险 yR(x+Gs{]  
annual account 周年帐目；周年帐目报表；年度决算；年结 o sKKt?^?  
annual accounting date 年结日期 a!O0,
y  
annual allowance 每年免税额；年积金；年度津贴；年津 Xy5e5K  
annual balance 年度余额 8Q_SRwN  
annual disposable income 每年可动用收入 8\:NMP8W\  
annual estimates 周年预算 p<M\U"5Ye  
annual fee 年费 AU2i%Q!  
annual general meeting 周年大会 kbM3  
annual growth rate 年增率；每年增长率 e=O,B8)_  
annual long-term supplement 长期个案每年补助金 */|BpakD<  
annual pensionable emolument 可供计算退休金的年薪 yj^+G  
annual report 年报 pAT7)Ch  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fbUr`~Y"  
annual return 周年报表；周年申报表；每年报税表格 g<~Cpd  
Annual Return Rules 《周年报表规则》 bV,}Pp+/"!  
annual review of consumer prices 每年消费物价回顾 V+O"j^Z_J  
annual roll-forward basis 逐年延展方式 XQw>EZdj_N  
annual salary 年薪 eq UME  
annual statement 年度报表；年度决算表 Ol!ntNhXm  
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 _%QhOY5tv"  
annuitant 年金受益人 6Fe34n]m  
annuity 年金 }iuWAFZbGS  
annuity contract 年金合约 j_Yp>=+[  
annuity on human life 人寿年金 I_R
sYw  
antecedent debt 先前的债项 fkac_X$7  
ante-dated cheque 倒填日期支票 '3uVkp 6tF  
anticipated expenditure 预期开支 i[ mEi|  
anticipated net profit 预期纯利 w K}T`*k  
anticipated revenue 预期收入 thhwN A  
anti-inflation measure 反通货膨胀措施 D-c`FG'  
anti-inflationary stance 反通货膨胀立场 'q`^3&E  
apparent deficit 表面赤字 Hw4%uS==V  
apparent financial solvency 表面偿债能力 M3q|l7|9  
apparent partner 表面合伙人 x)@G;nZ  
application for personal assessment 个人入息课税申请书 &Y }N|q-  
application of fund 资金应用 irfp!(r  
application to release as liquidator and to destruct the books of accounts and documents L*:jXmUM_~  
申请免除清盘人职务及毁灭帐簿与文件 aTt12Sc  
appointed actuary 委任精算师 '*3h!lW1.  
appointed auditor 委任核数师；委任审计师 o_~eg8  
appointed trustee 委任的受托人 H- $)3"K  
appointer 委任人 b9l;a+]d  
apportioned pro rata 按比例分摊 OLE[UXD-E  
apportionment 分配；分摊 ;n 7/O5M|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /{&t
Y:;m  
apportionment formula 分摊方程式 V;v8=1t!  
apportionment of estate duty 遗产税的分摊 -PfX0y9n  
appraisal 估价；评估 mGK|i
hYu  
appreciable growth 可观增长 6ZP"p<xX  
appreciable impact 显着影响 Q637N|01  
appreciable increase 可观增长 t;}:waZD  
appreciation 增值；升值 ynQ: >tw  
appreciation against other currencies 相对其他货币升值 P09;ng67  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 B\XKw'   
appreciation tax 增值税 sc}~8T  
appropriation 拨款；拨用；拨付 Sn|BlXrey  
appropriation account 拨款帐目 ~Yy>zUH^X  
Appropriation Bill 拨款法案 Rd#WMo2Xd  
appropriation-in-aid system 补助拨款办法 Eqj_m|@  
approved assets 核准资产 rogT~G}q  
approved basket stock 认可一篮子证券 `9BROZnq  
approved budget 核准预算 LA}Syt\F  
approved charitable donation 认可慈善捐款 9@Jtaq>jf  
approved charitable institution 认可慈善机构 |EJD3&  
approved currency 核准货币；认可货币 :s7m4!E
F  
approved estimates 核准预算 \hx1o\  
approved estimates of expenditure 核准开支预算 c_4[e5z  
approved overseas insurer 核准海外保险人 0E3[N:s  
approved overseas trust company 核准海外信托公司 0"pAN[=K@  
approved pooled investment fund 核准汇集投资基金 l`f/4vy  
approved provident fund scheme 认可公积金计划 I+tb[*X+  
approved provision 核准拨款 NeE
t  
approved redeemable share 核准可赎回股份 vbyH<LPz5  
approved regional stock 认可地区性证券 ~ Q.7VDz  
approved retirement scheme 认可退休金计划 UdpF@Q  
approved subordinated loan 核准附属贷款 SMpH._VFeE  
arbitrage 套戥；套汇；套利 zo4qG+>o  
arbitrageur 套戥者；套汇者 &tg&5_  
arbitrary amount 临时款项 zN^n]N_?  
arrangement 措施；安排；协定 ?B2] -+Y  
arrears 欠款 ,Y/ g2 4R  
arrears of pay 欠付薪酬 !:q/Ye3.  
arrears of revenue 逾期未收税款；逾期未收的帐项 t%E!o0+8Z  
articles of association 组织章程；组织细则；组织章程细则 sTn<#l6  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 hHV";bk  
ascertainment of profit 确定利润 ,[P{HrHx  
"Asia Clear" “亚洲结算系统” hpO`]  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 o!kbK#k  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~f$|HP}  
Asian Development Fund [ADF] 亚洲发展基金 t.xxSU5~%  
Asian dollar bond 亚洲美元债券 AP'*Nh@Ik(  
Asian dollar market 亚洲美元市场 I|^;B8[  
Asian dollar rate 亚洲美元利率 {y=j?lD  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 iO|se:LY<  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 iOW#>66d  
asked price 沽盘；喊价；索价；卖方报价 Ab{ K<:l  
assessable income 应评税入息 9_Be0xgJ3^  
assessable loss 应评税亏损 2AT5  
assessable profit 应评税利润 e4?>-  
assessable value 应评税值 RBs-_o+%  
assessed profit 估定利润 Vf]
"L.G  
assessed value 经评估价值 A#EDkU,  
assessment 评税；评定；估价；评税单 W3MJr&p  
assessment number 评税编号；估价编号 l`#4KCL(  
assessment of additional tax 补加税评税 um!J]N^  
assessment of performance 业绩评估；实绩评价 Rh_
np  
Assessor 评税主任 O$_)G\
\\m  
asset price bubbles 资产价格泡沫 |)(VsVG&  
asset-backed securities 具资产保证的证券 S4Y&  
assets accretion 资产增值 l]Ax:Z  
assets and liabilities 资产与负债 }fb#G<3  
assets betterment statement 资产递增表；资产改进表 +BETF;0D  
assets lending 实物放款；有抵押贷款 TQpfQ  
assets of the company passing on the death 死者去世时转移的公司资产 ' aq!^!z  
assets pledged as security for liabilities 用作负债抵押的资产 $u]jy0X<Y;  
assets portfolio 资产投资组合 vq(0OPj8r[  
assets price 资产价格 haK3?A,"_A  
assets quality 资产质素 gG<~-8uQ  
assets realization 资产变现 M2OIBH4!  
assets refinancing arrangement 资产再集资安排 _>(^tCo  
assets securitization 资产证券化 =;Rtdy/Yn%  
assets situated outside Hong Kong 在香港以外地方的资产 itBwCIjG  
assets stripping 削减资产；拆卖资产 -GhP9; d  
assets value 资产值 [q?<Qe  
assignee 承让人 ,|y:" s  
assignment 转让；转让书；转让契 WrQDX3  
assignment of interest 权益转让 B+\3-q  
assignment of letters patent and trade mark 专利证书及商标转让  D~S<U  
assignment of property 物业转让；物业转让书 ^o3"#r{:+  
assignment right 转让权 Ve}(s?hU5  
assignor 转让人 GpY"fc%  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 w$zu~/qV2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3x{t(  
associate member 附属会员  P5a4ze  
associated body corporate 相联法人团体 Mo?~_|}  
associated company 相联公司；联属公司 *|%@6I(  
associated corporation 相联法团 ZSjMH .Ij"  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] yu!h<nfzA  
公认会计师公会〔英国〕 _x%7@.TB  
Association of Futures Exchange Brokers 香港期货经纪协会 y{ibO}s  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^1iSn)&  
association of underwriters 承保人组织 JEXy%hl  
assumption of control 接管
g!@<n1 L  
assurance 担保；保险；转易；转易书 q rJ`1  
assurance of interest 权益的转易 n.'8A(,r3  
at 19XX price 按一九ＸＸ年价格计算 O#:$^#j&  
at a discount 按赔价计算；按贴水价格计算；打折扣 H?<N.Dq  
at a premium 按溢价计算；按升水价格计算 C'\- @/  
at call 通知付款；按通知 k1w_[w[  
at constant market price 按固定市价计算 6& e3Nt  
at constant price 按固定价格计算 4|buk]9  
at cost 按成本计算 >7lx=T x  
at current market price 按当时市价计算；按现时市价计算 60P#,o@G  
at current price 按当时价格计算；按现时价格计算 ]R h#g5X  
at factor cost 按要素成本计算；按生产要素成本计算 |=Eo?Q_  
at money-of-the-day price 按付款当日价格计算 i UCXAWP  
at or better 按指定或较佳价位〔买卖指令〕 D!{Y$;  
at par 按面值计算；平价 "& ])lz[
u  
at sight 见票即付 ~ {E'@MU  
at the close 按收市盘 wvO|UP H\  
at the opening 按开市盘 MLw7}[  
attestation 见证；见证条款 0 HGM4[)=  
at-the-money option 平价期权 R.jIl@p   
attorney 受权人；受托代表人 sF!($k;!  
attornment 新拥有人承认书 fd+hA  
attributable profit 可归属利润 Sj]T   
attributable share value 可归属股份价值 !\nBh  
Auckland Stock Exchange 奥克兰证券交易所 6G1@smP  
auction 拍卖 v\KA'PmiP  
auctioneer 拍卖商 d"}k! 0m  
audit 审计；核数 -G}[AkmS  
Audit Commission 审计署 e@Fo^#ImDx  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] lD)%s!  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 Rp.Sj{<2  
audit review 帐目审查 zL$@`Eh-KP  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 *w^C"^*  
audited account 审计帐目；经审计的帐目 PmkR3<=leg  
audited annual account 经审计的周年帐目 \Jx04[=  
audited balance sheet 经审计的资产负债表 )WRLBFi
3  
auditor 核数师；核数主任；审计师 "'c A2~  
auditor's certificate 核数师证明书；审计师证明书 X iS1\*  
auditor's report 核数师报告；审计师报告 G,?hp>lj  
Aussie bond 澳元债券 h].<t&  
austerity budget 紧缩预算 "$#xK|t  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ;YA(|h<  
Australia All Ordinaries Index 澳洲所有普通股票指数 |SoCRjuCPM  
Australian Dollar [AUD] 澳元 }YB*]<]  
Australian Options Market 澳大利亚期权市场 E(O74/2c8  
Australian Securities Commission 澳洲证券事务监察委员会 oe%}?u  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $@z5kwx:P  
Australian Stock Exchange 澳大利亚证券交易所 .z]Wyx&/U  
Austrian Schilling [ATS] 奥地利先令 -}nxJH)  
authentication 认证；鉴证 VCY\be  
authority to purchase 委托购买证；委购书 13=A
  
authorization 认可；核准；授权；授权书 %-)H^i~]%  
authorization by direction 指示授权 )2Wi`ZT  
authorization by instruction 指令授权 7|{}\w(I  
authorization by warrant 令状授权 1n=lqn/  
authorization of unit trust 单位信托的认可 vMA]j>>  
authorized agent 指定代理人 *,e:]!*  
authorized capital 法定资本 2/vMoVT,  
authorized clerk 出市员 1pt%Kw*@j  
authorized dealer 认可交易商 _wTOmz%|R  
authorized financial institution 认可财务机构 sPr~=,F  
authorized fund 认可基金 C<NLE-  
authorized fund house 获授权的基金公司；认可基金公司 CnpV:>V=  
authorized institution 认可机构 *!q1Kr6r  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 C`$n[kCJ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 l n{e1':$"  
authorized insurer 获授权保险人；获认可承保人 8K.R=  
authorized investment 特准投资项目 Id_2PkIN$~  
authorized person 获授权人
r"
C  
authorized representative 获授权代表 SQ44  
authorized share capital 法定股本 ^Y=\#-Dd  
automated quotation system 自动报价系统 TT2d81I3m  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] F20E_2;@@  
自动交易系统〔香港期货交易所有限公司〕 [<2<Y  
automatic adjustment mechanism 自动调整机制 P^A!.}d  
automatic adjustment system 自动调整系统 {9?
JjA  
Automatic Clearing House 自动票据交换所 uD}2<$PP  
automatic exchange rates accumulation system 自动化汇率累集系统 Lhl]g^SN  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 k_sg ?(-!o  
automatic teller machine [ATM] 自动柜员机 q;R],7Re  
autopay 自动转帐 MLoYnR^  
available assets 可用资产 ,=UK}*e"  
available fiscal reserve 现存财政储备 E0Y-7&Fv  
available profit 可用利润 RTE8Uq36  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 RP~|PtLw_  
average 平均；平均数；海损 tmv&U;0Z  
average basic salary 平均基本薪金 (pY 7J  
average consumer expenditure 平均消费开支；一般消费开支 @Fluc,Il  
average cost 平均成本 `7 vHt`  
average cost of land production 增辟土地平均成本 B|R@5mjm  
average daily turnover 平均每日成交额 Sx708`/Ep  
average daily wage rate 平均每日工资率 ]Y%Vio  
average expenditure pattern 平均开支模式 9`1O"R/  
average growth rate 平均增长率 .LZwuJ^;  
average net fixed assets 固定资产平均净值 $CY~5A`l9  
average of relatives 相对价格平均数 @aAW*D~-J  
average price 平均价格 |%J{RA  
average propensity to consume 平均消费倾向；一般消费倾向 4[.oPK=i  
average propensity to save 平均储蓄倾向；一般储蓄倾向 4[;X{ !  
average rate 平均率 F<L EQ7T  
average revenue 平均收入；平均收益 :e_V7t)o  
average stock 平均库存；平均存货 d@ i}-;  
average yearly rent 平均年租 }j^i}^Du,  
avoidance of double taxation 避免双重课税 S4'  
avoidance of tax 避税

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