一些有用的会计术语(也不知道发的地方对不对)A

A: |AgdD  
A share Ａ股；甲类股份 Vr%>'XN>"  
abatement of tax 减税；减扣免税额 {0~ Sj%Ze  
ABN AMRO Bank N.V. 荷兰银行 }K<% h  
above-the-line expenditure 线上项目支出；经常预算支出 ^?-SMcUHB  
above-the-line receipt 线上项目收入；经常预算收入 tsGt,]O30  
ABSA Asia Limited 南非联合亚洲有限公司 )(^L*  
absolute change 绝对数值变更 GPyr;FV!s  
absolute expenditure 实际开支 K'/,VALp  
absolute guideline figure 绝对准则数字 S_ELZO#7  
absolute interest 绝对权益 c)L1@qdZ  
absolute order of discharge 绝对破产解除令 NOzAk%s3I  
absolute profit margin 绝对利润幅度 ZeB"k)FI>  
absolute value 实值；绝对值 WD`z\{hcom  
absolutely vested interest 绝对既得权益 pv LA:LW2  
absorbed cost 已吸收成本；已分摊成本 ^v5v7\!  
absorption 吸收；分摊；合并 }M
W7,F
 
absorption rate 吸收率；摊配率；分摊率 2=?:(e9  
ACB Finance Limited 亚洲商业财务有限公司 fv;3cxQp  
acceptable form of reciprocity 合理的互惠条件 i\h"N K  
acceptable rate 适当利率；适当汇率 l*l?aI  
acceptance agreement 承兑协议 >VnBWa<j3  
acceptance for honour 参加承兑 B<V8:vOam  
acceptor 承兑人；接受人；受票人 KM'*+.I  
acceptor for honour 参加承兑人 VaV(+X  
accident insurance 意外保险 |IN{8  
Accident Insurance Association of Hong Kong 香港意外保险公会 IF>dsAAI<  
accident insurance scheme 意外保险计划 *F4"mr|\  
accident year basis 意外年度基准 Ll2yJ .C4  
accommodation 通融；贷款 q:iB}ch5R  
accommodation bill 通融票据；空头票据 (SH<]@s  
accommodation party 汇票代发人 Npr<{}ZE  
account balance 帐户余额；帐户结余 [m*E[0Hu  
account book 帐簿 G6*P]<  
account collected in advance 预收款项 |o6g{#1  
account current book 往来帐簿 ET2^1X#j  
account of after-acquired property 事后取得的财产报告 Bz7rf^H`Z  
account of defaulter 拖欠帐目 G@.TE7a2Z  
account payable 应付帐款 QGC%, F"+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Un~ }M/  
account receivable 应收帐款 >^fpQG  
account receivable report 应收帐款报表 \w6A-daD0  
account statement 结单；帐单；会计财务报表 Z30r|Ufh  
account title 帐户名称；会计科目 /V>q(Q  
accountant's report 会计师报告 Xyz w.%4c  
Accountant's Report Rules 会计师报告规则 1o Z!Up0  
accounting and auditing procedure 会计与审计程序；会计与核数程序 sWG_MEbu  
Accounting Arrangements 《会计安排》 W`vgH/lSnZ  
accounting basis 会计基础 f3[/zcm;  
accounting by Official Receiver 破产管理署署长呈交的帐目 -g5o+RT@  
Accounting Circular 《会计通告》 o.o$dg(r!  
accounting class 会计类别 w6Owfq'v  
accounting date 记帐日期；会计结算日期 >14x.c  
accounting for money 款项核算 }{oZdO  
Accounting Officer 会计主任 WVa-0;  
accounting period 会计报告期；会计期 O7})1|>1  
accounting policy 会计政策；会计方针 i(hL6DLD  
accounting practice 会计惯例 _NwB7@ e  
accounting principle 会计准则 D#8uj=/%  
accounting record 会计记录 CO<P$al  
accounting report 会计报告 MS>QU@z7c  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 n7>L&?N#y#  
Accounting Society of China 中国会计学会 "t ^yM`$5[  
accounting statement 会计报表 VGe OoS  
accounting system 会计制度；会计系统 $\9M6k'  
accounting transaction 会计事项；帐务交易 CogN1,GJ  
accounting treatment 会计处理 $'I-z.GV  
accounting year 会计年度 Dr_ (u<[  
accretion 增值；添加 XCP/e p  
accrual 应计项目；应累算数目 <3SO1@
?  
accrual basis 应计制；权责发生制 Yg~$1b@  
accrual basis accounting 应计制会计；权责发生制会计 A.8[FkiNmD  
accrue 应累算；应计 8AGP*"gI  
accrued benefit 应累算利益 4?u<i=i  
accrued charges 应计费用 w4<n=k  
accrued cumulative preference share dividend 应累算的累积优先股股息 w>TlM*3D/  
accrued expenses 应累算费用 ]b+Nsr~  
accrued interest payable 应付利息；应计未付利息 Szb#:C  
accrued interest receivable 应收利息；应计未收利息 2jT2~D.U1  
accrued right 累算权益 grs~<n|o\  
accruing profit 应累算的利润 U3-cH
 
accumulated fiscal reserve 累积财政储备 CGp7 Tx#  
accumulated profit 累积利润；滚存溢利 )%(V.?eW  
accumulated reserve 累积储备 Q7{/ T0  
accumulation of surplus income 累积收益盈余 ';vLj1v
 
acquired assets 既得资产 _U<r@  
acquisition 收购；购置；取得 E3~Wyfd7  
acquisition cost 购置成本 >[qoNy;  
acquisition expenses 购置费用 qhQeQ  
acquisition of 100% interest 收购全部股权 Zr#\>h'c  
acquisition of control 取得控制权 &BZjQK  
acquisition of fixed assets 购置固定资产 UG,<\k&  
acquisition of shell “买壳” 0rA&Q0  
acquisition price 收购价 zHg1K,t:  
act of God 天灾 qOD:+b  
acting partner 执事合伙人 !zW22M  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Lk>GEi|  
active partner 积极参与的合伙人 5 A2u|UU  
active trading 交投活跃 !5VT[w 1  
actual circulation 实际流通 X$0&tmum  
actual cost 实际成本 [AA*B  
actual expenditure 实际开支；实际支出 i^Ip+J+[  
actual income 实际入息；实际收入；实际收益 kp=wz0#  
actual market 现货市场 ?]]7PEee*  
actual price 现货价；实际价格 9e _8Z@|  
actual profit 实际利润  Qk)E:  
actual quotation 实盘；实际价位；实际报价 N,0&xg3  
actual year basis 按实际年度计算 ,| Zkpn8  
actuals 实货 "0sk(kT  
actuarial investigation 精算调查 !zR1CM  
actuarial principle 精算原则 R[bI4|t  
actuarial report 精算师报告 MRb6O
!$`C  
Actuarial Society of Hong Kong 香港精算学会 I$R
a*r  
actuarial valuation 精算师估值 SKdh!*G  
actuary 精算师 c*N>7IF,  
ad referendum agreement 暂定协议；有待覆核的协定 XPfheV G  
ad valorem duty 从价税；按值征税 ')82a49eA  
ad valorem duty system 从价税制 J};=)xLX;  
ad valorem fee 从价费 Fs 95^T  
ad valorem tariff 从价关税 d#>iFD+  
additional allowance 额外免税额 6%\&m|S  
additional amount for unexpired risk 未过期风险的额外款额 C8bBOC(  
additional assessable profit 补加应评税利润 iAn]hVW  
additional assessment 补加评税 %h^ f?.(:  
additional commitment 额外承担 ^)%TQ.  
additional commitment vote 额外承担拨款 <ZXK}5SZ#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 TJ`Jqnh  
additional dependent parent allowance 供养父母额外免税额 XnNU-UCX  
additional provision 额外拨款 }}q_QD_  
additional stamp duty 附加印花税 Xt$o$V  
additional tax 补加税罚款；补加税款 C#tY};
t  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 277Am*2  
adjudged bankrupt 被裁定破产 H"vy[/UcR  
adjudicated bankrupt 裁定破产人 6_zyPh  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 YkJnZ_k/P  
adjudication of bankruptcy 裁定破产；宣告破产 %1UdG6&J_  
adjudication of insolvency 裁定无力偿还债务 tGVC"a  
adjusted actual 经调整的实数；调整后的实数 M\L^ Wf9  
adjusted current assets 经调整的流动资产；调整后的流动资产 ;UPI%DnE]  
adjusted figure 经调整的数字；调整后的数额 gQ;1SY!  
adjusted liabilities 经调整的负债；调整后的负债 v$]eCj'  
adjusted loss 经调整的亏损；调整后的亏损 0NFYFd-50  
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 cP,bob]  
adjusted profit 经调整的利润；调整后的利润 gBPYGci2F  
adjusted surplus 经调整的盈余额；调整后的盈余额 Sf"]enwB  
adjusted value 经调整的价值；调整后的价值 w\`u|f;Aq  
adjustment 调整；修订；理算〔保险〕 < /\y<]b  
adjustment centre 调剂中心 ;Svs|]d  
adjustment lag 调整过程的时间差距；调整时差 }Q#3\z
5  
adjustment mechanism 调整机制
-8pQI  
adjustment of loss 亏损调整
dOx0'q"Z  
adjustment process 调整过程；调整程序 /^9KZj  
adjustment range 调整幅度 ?_BK(kL_  
administered exchange rate 受管制汇率 yRtxh_wr9  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6Sr}I,DG  
administration expenses 行政费用 cwC-)#R']  
administration fee 手续费；行政费 WcZck{ehd  
administration in bankruptcy 破产管理 o>?#$~XNv  
administration order 遗产管理令 k=``Avp?  
administrator 管理人；遗产管理人 01&J7A2  
administrator of the estate 遗产管理人 )2dTgvy  
admission of debt 债项承认书 #57D10j  
admission of proof 接纳债权证明 ;'7gg]  
advance 放贷款项；垫付款项；预支款项；预付款项 WJs2d73Qp  
advance account 暂支帐目；预付款帐户 72akOx   
advance compensation 预付补偿金 ])D39  
advance from shareholder 股东垫款 79G& 0 P\  
advance pending reimbursement 预支以待日后付还 6ntduXeNVh  
advanced economy 先进经济体系 ]zUvs6ksLG  
advancement 预付；预付财产 TBr@F|RXiO  
advances warrant 垫款令 HTw7l]]  
advancing 贷出 kY.3x#w  
adverse balance 逆差 *c{X\!YBh  
adverse exchange 逆汇 #*)X+*  
advertisement addressed to shareholders 在报章刊登的致股东通告 :}{,u6\  
advice for collection 托收通知书 @q<F_'7is  
advice of drawing 提款通知书；汇票通知书 m|%ly  
advice of payment 付款通知 l/:23\  
Advisory Committee [Securities and Futures Commission]
/gUD!@  
谘询委员会〔证券及期货事务监察委员会〕 T/Fj0'  
Advisory Committee on Diversification 经济多元化谘询委员会 ;lU]ilYv  
affidavit 誓章；遗产申报誓章 ")i>-1_H  
affidavit of no receipt 述明无收款的誓章 "4[8pZO/  
affiliate 联号；联营公司；附属公司 i
-E/#zni  
affiliated company 附属公司；联号；联营公司 FAbl
5VW'  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 L.R4 iN  
affordability 负担能力 ^f_4w|u,+  
African Development Bank [AfDB] 非洲开发银行 }Gi4`Es  
after-acquired property 事后取得的财产 p&Ev"xhs  
after-hours dealing 市后交易 jTE~^  
after-tax profit 税后盈利；税后利润；税后溢利 alz2F.%Y  
agency agreement 代理协议 4pG!m&4]ze  
agency expenses 代理机构的开支 n"dYN3dE  
agency fee 代理费 H=1Jq  
Agency Law 《代理法》 5A`T}~"X  
agent 代理人；承销人 V^/]h u  
agent of company 公司代理人 h&O8e;S#  
agent's fee 代理人费；经纪费 2/4,iu(T`c  
aggregate 总计；总数；总体数字 { 2\.  
aggregate amount 总款额；总额 `;BpdG(m  
aggregate assets and liabilities 总体资产与负债 SU80i`  
aggregate at constant price 按固定价格计算的总体数字 bUS"1Tg]*6  
aggregate demand 总需求 D N#OLk  
aggregate gross position 总持仓量 V+- ]txu|  
aggregate limit 总限额 ON q=bI*  
aggregate of salaries tax 合计薪俸税 *Iir/6myM  
aggregate performance 总体表现；总体业绩 Aat-938FP6  
aggregate supply 总体供应 #s]'2O  
aggregate surplus 总盈余 Z`{ZV5  
aggregate total 整体总额 %K7wScz7  
aggregate value 总值；合计价值 X$(Dem  
aggregated basis 合计基准 +#=l{_Z,ZJ  
aggregated net chargeable income 合计应课税入息实额 $Q'S8TU  
aggregation 合并计算；合计；总和 p|,3X*-ynx  
aggregation of incomes of husband and wife 夫妇入息合并计算 nQ}$jOU&  
aggregation of property 财产的总和 rUOl+p_47  
agio 差价；贴水 qOi"3_  
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》 MlmdfO%Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment vpL3XYs`  
《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》 k<i#agq  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment LktH*ePO  
《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》 ccm(r~lhJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment s?pd&_kOv3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Vb$
4'K'  
agreement for a settlement 授产协议 A[6D40o  
agreement for assignment 转让协议 .M zAkZ=  
agreement for sale 售卖协议；买卖协议 W
v4o:_}  
agreement for sale and purchase 买卖协议 OS7^S1r-  
agreement for the payment of interest 支付利息协议 E whCX'Vaj  
agreement for the repayment of money 还款协议 +%: /!T@@  
agreement of reinsurance 再保险协议 /hksESiU  
Agricultural Bank of China 中国农业银行 _zF*S]9 X  
air passenger departure tax 飞机乘客离境税 8 O% ?t  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 w4%yCp[,  
airport tax 机场税 y)]L>o~  
alcohol duty 酒精税 fOtzbYVC  
alienation 让与；让渡；转让 JK_(!  
alimony 生活费；赡养费 uE%$<o*#  
All Ordinaries Index [AOI] 所有普通股指数 @kmOz(  
all risks 全险；综合险 KCc7u8   
All Sales Record for Stock Market 《股票市场成交报告》
0kOl,%Ey  
Allied Capital Resources Limited 新联财务有限公司 =>en<#[\:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Yp(F}<f?  
allocation letter 拨款信件 d@aPhzLu  
allocation of fund 分配款项；预留款项 .|Y&,?k|Y  
allocation of profit 利润分配；溢利分配 @?E|]H!S]  
allocation warrant 拨款令 lS!uL9t.  
allotment 分配；配股 T**v!Ls  
allotment notice 股份配售通知；配股通知 4Ow0g-{  
allotment of shares 股份分配 K|^'`FpPO  
allowable 可获宽免；免税的 /@qnEP%  
allowable business loss 可扣除的营业亏损 5kbbeO|0G  
allowable expenses 可扣税的支出 U,e'vS{  
allowance 免税额；津贴；备抵；准备金 _dk/SWb)  
allowance for debts 债项的免税额 $7 FT0?kG  
allowance for depreciation by wear and tear 耗损折旧免税额 G>>TB{}  
allowance for funeral expenses 殡殓费的免税额 &w7Ev21  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 `%oJa`  
allowance for repairs and outgoings 修葺及支出方面的免税额 2n|]&D3V"'  
allowance to debtor 给债务人的津贴 r>Rm=eKJ  
alteration of capital 资本更改 hiBZZ+^[  
alternate trustee 候补受托人 Li8$Rb~q  
amalgamation 合并 XjINRC8^4  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _Cnl|'  
ambit of charges 征税范围；收费范围 b`yb{& ,?  
amended valuation 经修订的估值 %S9YjMR@  
American Commodities Exchange 美国商品交易所 &U7INUL  
American Express Bank Limited 美国运通银行 uW4wTAk;qh  
American Stock Exchange 美国证券交易所 A$Tp0v`t  
amortization 摊销 }X?M6;$)  
amount due from banks 存放银行同业的款项 wcW8"J'AH  
amount due from banks abroad 存放海外银行同业的款项 (eEs0  
amount due from holding companies 控股公司欠款 op5G}QZ  
amount due from local banks 存放本港银行同业的款项 *47',Qy  
amount due to banks 银行同业的存款 _ 0g\g~[  
amount due to banks abroad 海外银行同业的存款 q47:kB{d  
amount due to holding companies 控股公司存款 .XTR HL*:  
amount due to local banks 本港银行同业的存款 ]~!?(d!J/  
amount due to outport banks 外埠银行同业的存款 Al-;-t#Dc  
amount for note issue 发行纸币的款额 YRRsbm{  
amount of bond 担保契据的款额 {a6cA=WTPd  
amount of consideration 代价款额 '"Z\8;5i  
amount of contribution 供款数额 t'{IE!_  
amount of indebtedness 负债款额 "`q:
  
amount of principal of the loan 贷款本金额 g+1&liV  
amount of rates chargeable 应征差饷数额 "J(0J  
amount of share capital 股本额 p;0p!~F=49  
amount of sums assured 承保款额 Y5,[udF:O  
amount of variation 变动幅度 ":!7R<t  
amount of vote 拨款数额 NcMohpkq  
amount payable 应付款额 vj,OX~|  
amount receivable 应收款额 +0Z,#b  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J,SP1-L  
analysis 分析 B3C%**~:e  
ancillary risk 附属风险 /;{E}`  
annual account 周年帐目；周年帐目报表；年度决算；年结 sDXD>upO  
annual accounting date 年结日期 vnr{Ek
g  
annual allowance 每年免税额；年积金；年度津贴；年津 9Q/t+  
annual balance 年度余额 qr<RMs  
annual disposable income 每年可动用收入 ::`#qa4!  
annual estimates 周年预算 $LkTu  
annual fee 年费 734f&2  
annual general meeting 周年大会 |^k&6QO5  
annual growth rate 年增率；每年增长率 (2uF<$7(  
annual long-term supplement 长期个案每年补助金 "kS!rJ[  
annual pensionable emolument 可供计算退休金的年薪 ]:_
s7v  
annual report 年报 8Z[YcLy"({  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `WRM7  
annual return 周年报表；周年申报表；每年报税表格 o!@}&DE|*L  
Annual Return Rules 《周年报表规则》 h'm-]v  
annual review of consumer prices 每年消费物价回顾 ;vuqI5k  
annual roll-forward basis 逐年延展方式 tPqWe2  
annual salary 年薪 UYw=i4J'  
annual statement 年度报表；年度决算表 <reALC  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0Fc^c[  
annuitant 年金受益人 0ub0[A  
annuity 年金 0aM&+j\q}  
annuity contract 年金合约 ^Iy'G44  
annuity on human life 人寿年金 ATzFs]~K;  
antecedent debt 先前的债项 dn1Fwy.  
ante-dated cheque 倒填日期支票 ?%A9}"q]  
anticipated expenditure 预期开支 :tf'Gw6v  
anticipated net profit 预期纯利 6m$lK%P{1  
anticipated revenue 预期收入 hH(w O\s  
anti-inflation measure 反通货膨胀措施 U]AJWC6  
anti-inflationary stance 反通货膨胀立场 |w].*c}Z  
apparent deficit 表面赤字 #T3dfVW
v  
apparent financial solvency 表面偿债能力 {$xt.<  
apparent partner 表面合伙人 mxEniy  
application for personal assessment 个人入息课税申请书 fK{m7?V  
application of fund 资金应用 Em ;2fh  
application to release as liquidator and to destruct the books of accounts and documents N> jQe  
申请免除清盘人职务及毁灭帐簿与文件 C116c"  
appointed actuary 委任精算师 Q5xQ5Le  
appointed auditor 委任核数师；委任审计师 Ek6z[G` O  
appointed trustee 委任的受托人 z;Jz^m-  
appointer 委任人 9y+0Zj+.  
apportioned pro rata 按比例分摊 G nPrwDB  
apportionment 分配；分摊 m"/ o4  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L.?QZN%cN  
apportionment formula 分摊方程式 s C>Oyh:%!  
apportionment of estate duty 遗产税的分摊 yQ!I`T>a  
appraisal 估价；评估 q5xF~SQGw2  
appreciable growth 可观增长 Us2IeR  
appreciable impact 显着影响 h<<uef9  
appreciable increase 可观增长 '4ip~>3?w  
appreciation 增值；升值 .L@gq/x)  
appreciation against other currencies 相对其他货币升值 #1De#uZ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1Eh6ti  
appreciation tax 增值税 Y?v{V>
;*A  
appropriation 拨款；拨用；拨付 zvbO q  
appropriation account 拨款帐目 bYUG4+rD  
Appropriation Bill 拨款法案 \k 6'[ln  
appropriation-in-aid system 补助拨款办法 H):(8/>(  
approved assets 核准资产 b[KZJLZ)  
approved basket stock 认可一篮子证券 ,n3e8qd  
approved budget 核准预算 _J"fgxW  
approved charitable donation 认可慈善捐款 Z^!% b  
approved charitable institution 认可慈善机构 Fs(FI\^  
approved currency 核准货币；认可货币 Qg]+&8!*  
approved estimates 核准预算 +3F%soum95  
approved estimates of expenditure 核准开支预算 <&RpGAk%I  
approved overseas insurer 核准海外保险人 \2))c@@%  
approved overseas trust company 核准海外信托公司 \,S4-~(:!  
approved pooled investment fund 核准汇集投资基金 RJ1@a  
approved provident fund scheme 认可公积金计划 Dbu>rESz  
approved provision 核准拨款 4$+1&
+@ ]  
approved redeemable share 核准可赎回股份 `?G&w.Vs  
approved regional stock 认可地区性证券 J'C9}7G  
approved retirement scheme 认可退休金计划 ;-AC}jG  
approved subordinated loan 核准附属贷款 t>!O
k  
arbitrage 套戥；套汇；套利 46##(4RF  
arbitrageur 套戥者；套汇者 tj4/x7!  
arbitrary amount 临时款项 |=js!R|  
arrangement 措施；安排；协定 Ozg,6&3ji  
arrears 欠款 N 9W,p2  
arrears of pay 欠付薪酬 fSVb.MZa7  
arrears of revenue 逾期未收税款；逾期未收的帐项 _9C,N2a{C  
articles of association 组织章程；组织细则；组织章程细则 B~B,L*kC2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0bG#'.-  
ascertainment of profit 确定利润 =m;,?("7t3  
"Asia Clear" “亚洲结算系统” k8c(|/7d  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;,/4Ry22j-  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 0^vz /y1c  
Asian Development Fund [ADF] 亚洲发展基金 Lpohc4d[V  
Asian dollar bond 亚洲美元债券 *,|x p  
Asian dollar market 亚洲美元市场 zY9CoadZ  
Asian dollar rate 亚洲美元利率 3i1TBhs6  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ae\:{[c_D  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 6WX?Xc]$3  
asked price 沽盘；喊价；索价；卖方报价 &=]!8z=  
assessable income 应评税入息 3Cgv($xl&  
assessable loss 应评税亏损 "5204I  
assessable profit 应评税利润 -tIye{  
assessable value 应评税值 iPdS>ee  
assessed profit 估定利润 21O@yNpS$  
assessed value 经评估价值 V:/v r  
assessment 评税；评定；估价；评税单 I?RUVs  
assessment number 评税编号；估价编号 I? ="Er[g}  
assessment of additional tax 补加税评税 iG#92e4  
assessment of performance 业绩评估；实绩评价 ,FwpHs $A  
Assessor 评税主任 M`n0 qy  
asset price bubbles 资产价格泡沫 }kG>6_p?  
asset-backed securities 具资产保证的证券 Rl&nR$#  
assets accretion 资产增值 t
OX-vQ  
assets and liabilities 资产与负债 ,xg-H6Xfa{  
assets betterment statement 资产递增表；资产改进表 T+q5~~\d  
assets lending 实物放款；有抵押贷款 %l?*w~x  
assets of the company passing on the death 死者去世时转移的公司资产 $*`E;}S0  
assets pledged as security for liabilities 用作负债抵押的资产 h=Q2 ?O8  
assets portfolio 资产投资组合 VTU(C&"S  
assets price 资产价格 eA
*We  
assets quality 资产质素 z\"9T?zoo  
assets realization 资产变现 k
t'[  
assets refinancing arrangement 资产再集资安排  //0Y#"  
assets securitization 资产证券化 :k-@w5(  
assets situated outside Hong Kong 在香港以外地方的资产 g/(BV7V  
assets stripping 削减资产；拆卖资产 *eGG6$I  
assets value 资产值 Zv2]X-  
assignee 承让人 wrc1N?[bn  
assignment 转让；转让书；转让契 8"TlWHF`  
assignment of interest 权益转让 jn`5{ ]D  
assignment of letters patent and trade mark 专利证书及商标转让 #"8'y  
assignment of property 物业转让；物业转让书 \H&;.??W  
assignment right 转让权 E@EP9X >  
assignor 转让人 &c}2[=  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 PjofW%7F  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 |qVM`,%L  
associate member 附属会员 YC$>D?FW  
associated body corporate 相联法人团体 K4-_a{)/  
associated company 相联公司；联属公司 (|#%omLL  
associated corporation 相联法团 MV w.Fl  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] R13V}yL  
公认会计师公会〔英国〕 T(,@]=d,DD  
Association of Futures Exchange Brokers 香港期货经纪协会 V>`9ey!U  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 5`@yX[G  
association of underwriters 承保人组织 3,EtyJ3[Bh  
assumption of control 接管 na*Z0y  
assurance 担保；保险；转易；转易书 \TYVAt] ?  
assurance of interest 权益的转易 6v74mIRn'?  
at 19XX price 按一九ＸＸ年价格计算 2I|lY>Z  
at a discount 按赔价计算；按贴水价格计算；打折扣 v}id/brl  
at a premium 按溢价计算；按升水价格计算 f'bwtjO  
at call 通知付款；按通知 u1gD*4+  
at constant market price 按固定市价计算 Nf)SR#;  
at constant price 按固定价格计算 =dwy 4  
at cost 按成本计算 ]
"^p}:  
at current market price 按当时市价计算；按现时市价计算 5(GVwv  
at current price 按当时价格计算；按现时价格计算 :;c`qO4  
at factor cost 按要素成本计算；按生产要素成本计算 2a;[2':  
at money-of-the-day price 按付款当日价格计算 W7;R
Q  
at or better 按指定或较佳价位〔买卖指令〕 Al]*iw{  
at par 按面值计算；平价 YI;MS:Qj  
at sight 见票即付 6Eus_aP  
at the close 按收市盘 jcjl q-x  
at the opening 按开市盘 7{l~\]6d  
attestation 见证；见证条款 8)2M%R\THn  
at-the-money option 平价期权 OO'zIC<z  
attorney 受权人；受托代表人 @iMF&\KC  
attornment 新拥有人承认书 # 2FrP5rC  
attributable profit 可归属利润 xB]^^NYE=  
attributable share value 可归属股份价值 a_]l?t  
Auckland Stock Exchange 奥克兰证券交易所 CMyz!jZ3  
auction 拍卖 #2lvRJB  
auctioneer 拍卖商 +=d
=  
audit 审计；核数 11k}Ly  
Audit Commission 审计署 HGDiwA  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] =p7id5"  
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〕 XL
9-N?(@  
audit review 帐目审查
fQwLx  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 t BG 9Mn  
audited account 审计帐目；经审计的帐目 yu
@Pd3  
audited annual account 经审计的周年帐目 8F'm#0
 
audited balance sheet 经审计的资产负债表 X4!Jj*  
auditor 核数师；核数主任；审计师 ` @
lNt}  
auditor's certificate 核数师证明书；审计师证明书 :6Tv4ZUvcG  
auditor's report 核数师报告；审计师报告 &;`E3$>  
Aussie bond 澳元债券 u.*}'C>^^v  
austerity budget 紧缩预算 4)>S3Yr  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 KV-h~C  
Australia All Ordinaries Index 澳洲所有普通股票指数 OT$++cj^  
Australian Dollar [AUD] 澳元 \KS.A 4  
Australian Options Market 澳大利亚期权市场 qq_ZkU@xg  
Australian Securities Commission 澳洲证券事务监察委员会 O4:_c-V2  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 HIt9W]koO  
Australian Stock Exchange 澳大利亚证券交易所 o9yUJ@ :i  
Austrian Schilling [ATS] 奥地利先令 ~w9`l8/0  
authentication 认证；鉴证 LPZ\T}<l  
authority to purchase 委托购买证；委购书 =6f)sZpPh  
authorization 认可；核准；授权；授权书 6__HqBQ  
authorization by direction 指示授权 ^t*Ba>A  
authorization by instruction 指令授权 /{
/mwS"W  
authorization by warrant 令状授权 !N_eZPU.v  
authorization of unit trust 单位信托的认可 US"UkY-\  
authorized agent 指定代理人 BjfTt:kY  
authorized capital 法定资本 |7Ab_  
authorized clerk 出市员 LU8:]zOY  
authorized dealer 认可交易商 `Q/\w1-Q  
authorized financial institution 认可财务机构 7Ka4?@bQ  
authorized fund 认可基金 ori[[~OyB  
authorized fund house 获授权的基金公司；认可基金公司 FQE(qltf,
 
authorized institution 认可机构 cct/mX2&~  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 .6I'V3:Kg  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Ab:ah7!  
authorized insurer 获授权保险人；获认可承保人 o}f$?{)|  
authorized investment 特准投资项目 ITEf Q@#jU  
authorized person 获授权人 =fdW H4  
authorized representative 获授权代表 &}|`h8JA]K  
authorized share capital 法定股本 @?;)x&<8?3  
automated quotation system 自动报价系统 JoZzX{eu"  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] :Bu)cy#/[  
自动交易系统〔香港期货交易所有限公司〕 e 'F:LMX  
automatic adjustment mechanism 自动调整机制 sY?wQ:  
automatic adjustment system 自动调整系统 rx@i.+  
Automatic Clearing House 自动票据交换所 ZG{#CC
=  
automatic exchange rates accumulation system 自动化汇率累集系统 O3%#Q3c>3  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 fZLAZMrM  
automatic teller machine [ATM] 自动柜员机 8<32(D{  
autopay 自动转帐 B-"F67:  
available assets 可用资产 +(z[8BJl  
available fiscal reserve 现存财政储备 ,U+>Q!$`\^  
available profit 可用利润 J, +/<Y!  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ~O!E&~  
average 平均；平均数；海损 dWe
%6s;   
average basic salary 平均基本薪金 g!r)yzK  
average consumer expenditure 平均消费开支；一般消费开支 PnB2a'(^@?  
average cost 平均成本 <OJqeUo+*\  
average cost of land production 增辟土地平均成本 %$Xt1ub6(  
average daily turnover 平均每日成交额 <b\8<mTr  
average daily wage rate 平均每日工资率 NS TO\36  
average expenditure pattern 平均开支模式 AxF$7J(  
average growth rate 平均增长率 oIMS >&  
average net fixed assets 固定资产平均净值 1mR@Bh  
average of relatives 相对价格平均数 52,'8` ]  
average price 平均价格 
6D`.v@  
average propensity to consume 平均消费倾向；一般消费倾向 Y=O-^fL  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Uz[#ye  
average rate 平均率 NR-<2 e3  
average revenue 平均收入；平均收益 B[ D s?:  
average stock 平均库存；平均存货 Bn=YGEvz  
average yearly rent 平均年租 ?'"BX  
avoidance of double taxation 避免双重课税 )vg@Kc26  
avoidance of tax 避税

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