一些有用的会计术语(也不知道发的地方对不对)A

A: -''vxt?7H&  
A share Ａ股；甲类股份 4/d#)6  
abatement of tax 减税；减扣免税额 7l:H~"9r  
ABN AMRO Bank N.V. 荷兰银行 DPe`C%Oc1  
above-the-line expenditure 线上项目支出；经常预算支出 >U) ,^H(  
above-the-line receipt 线上项目收入；经常预算收入 j5ui  
ABSA Asia Limited 南非联合亚洲有限公司 o/&:w z  
absolute change 绝对数值变更 r[\4
7cG  
absolute expenditure 实际开支 6=H-H\iw  
absolute guideline figure 绝对准则数字 x3WY26e  
absolute interest 绝对权益 huR<+ =!  
absolute order of discharge 绝对破产解除令 B1p9pr  
absolute profit margin 绝对利润幅度 tL IE^  
absolute value 实值；绝对值 :;|x'[JoE?  
absolutely vested interest 绝对既得权益 a~{Stv  
absorbed cost 已吸收成本；已分摊成本 C6,Bqlio  
absorption 吸收；分摊；合并 c=Z#7?k=Uz  
absorption rate 吸收率；摊配率；分摊率 n09|Jzv9  
ACB Finance Limited 亚洲商业财务有限公司 ! q1Ql18n  
acceptable form of reciprocity 合理的互惠条件 {+`ep\.$&  
acceptable rate 适当利率；适当汇率 XRNL;X%}7  
acceptance agreement 承兑协议 "Dy&`  
acceptance for honour 参加承兑 X0=R @_KY  
acceptor 承兑人；接受人；受票人 2C-RoZ~  
acceptor for honour 参加承兑人 $jc>?.6  
accident insurance 意外保险 OPjscc5  
Accident Insurance Association of Hong Kong 香港意外保险公会 =l_eliM/  
accident insurance scheme 意外保险计划 8zY)0  
accident year basis 意外年度基准 =]Ek12.  
accommodation 通融；贷款 q$HBPR4h  
accommodation bill 通融票据；空头票据 Rd#,Tl\  
accommodation party 汇票代发人 'dht5iI;Yw  
account balance 帐户余额；帐户结余 oiR`\uY  
account book 帐簿 }M9'N%PU  
account collected in advance 预收款项 =+"XV8Fi,  
account current book 往来帐簿 ](0A/,#q6  
account of after-acquired property 事后取得的财产报告 S@*@*>s^  
account of defaulter 拖欠帐目 g6*}&.&  
account payable 应付帐款 hpw;w}m  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Gge"`AT  
account receivable 应收帐款 E]7G4  
account receivable report 应收帐款报表 /_56H?w\  
account statement 结单；帐单；会计财务报表 +nqOP3  
account title 帐户名称；会计科目
2 na8G  
accountant's report 会计师报告 o= 8yp2vG  
Accountant's Report Rules 会计师报告规则 ',CcLN  
accounting and auditing procedure 会计与审计程序；会计与核数程序 AM}OLHj  
Accounting Arrangements 《会计安排》 %_3{Db`R>  
accounting basis 会计基础 Lh. L~M1X  
accounting by Official Receiver 破产管理署署长呈交的帐目 h7Ma`w\-  
Accounting Circular 《会计通告》 CP?\'a"Kt  
accounting class 会计类别 m.4y=69 &  
accounting date 记帐日期；会计结算日期   ()SG  
accounting for money 款项核算 v=L^jw  
Accounting Officer 会计主任 7*
4F-5G/  
accounting period 会计报告期；会计期 >%W"u`Q  
accounting policy 会计政策；会计方针 I/@Xr  
accounting practice 会计惯例 f{b"=hQ  
accounting principle 会计准则 O=+C Kx@  
accounting record 会计记录 *]H ./a:1  
accounting report 会计报告 hz/5k%%UX  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 qI'a|p4fn?  
Accounting Society of China 中国会计学会 '<@PgO~  
accounting statement 会计报表 w!xSYh')  
accounting system 会计制度；会计系统 ,*
bxNs'/  
accounting transaction 会计事项；帐务交易 }y0UyOa{C  
accounting treatment 会计处理 #G\)ZheG  
accounting year 会计年度 *k=}g][?  
accretion 增值；添加 2xjS;lpw  
accrual 应计项目；应累算数目 Cf10 ud  
accrual basis 应计制；权责发生制 GN{.R7  
accrual basis accounting 应计制会计；权责发生制会计 8p!PR^OM@  
accrue 应累算；应计 zPVA6~|l  
accrued benefit 应累算利益 N .SszZh  
accrued charges 应计费用 Nd( $s[  
accrued cumulative preference share dividend 应累算的累积优先股股息 9PGSr4V1  
accrued expenses 应累算费用 _PRm4 :  
accrued interest payable 应付利息；应计未付利息 }ShZ4 xMz  
accrued interest receivable 应收利息；应计未收利息 MW&;{m?2(  
accrued right 累算权益 ~o8$/%Oeb/  
accruing profit 应累算的利润 ,v^it+Jc'  
accumulated fiscal reserve 累积财政储备 JY_' d,O  
accumulated profit 累积利润；滚存溢利 U}{r.MryFG  
accumulated reserve 累积储备 jbg@CA*=C  
accumulation of surplus income 累积收益盈余 6D
ExsB~@  
acquired assets 既得资产 eH6#'M4+\  
acquisition 收购；购置；取得 fY6&PuDf.  
acquisition cost 购置成本 &9O-!  
acquisition expenses 购置费用 Uh7kB`2  
acquisition of 100% interest 收购全部股权 !X,=RR`zT  
acquisition of control 取得控制权 q= tDMK'h  
acquisition of fixed assets 购置固定资产 `9F'mT#o/  
acquisition of shell “买壳” K1$Z=]a+  
acquisition price 收购价 v8WoV*  
act of God 天灾 f"PApV9[  
acting partner 执事合伙人  k&rl%P  
active market 买卖活跃的市场；交投畅旺的市场；旺市 +^%F8GB  
active partner 积极参与的合伙人 ,R]7{7$  
active trading 交投活跃 UV:_5"-  
actual circulation 实际流通 RLIugz{IH  
actual cost 实际成本 d:j$!@o  
actual expenditure 实际开支；实际支出 i.'f<z$<  
actual income 实际入息；实际收入；实际收益 XBDlQe|>  
actual market 现货市场 Oc"2|X  
actual price 现货价；实际价格 ;1o"Oij  
actual profit 实际利润 $w65/  
actual quotation 实盘；实际价位；实际报价 :|d3BuY  
actual year basis 按实际年度计算 f:=?"MX7  
actuals 实货 $A-b-`X  
actuarial investigation 精算调查 rA_e3L@v#[  
actuarial principle 精算原则 =?/J.[)<*  
actuarial report 精算师报告 \?}ZXKuJj  
Actuarial Society of Hong Kong 香港精算学会 ABx0IdOcI  
actuarial valuation 精算师估值 !e%#Zb MIo  
actuary 精算师 kdv>QZ  
ad referendum agreement 暂定协议；有待覆核的协定 UyvFR@  
ad valorem duty 从价税；按值征税 le1'r>E$  
ad valorem duty system 从价税制 s^E%Ukm  
ad valorem fee 从价费 K!'9wt  
ad valorem tariff 从价关税 Z3Viil:  
additional allowance 额外免税额 z:acrQwJ?1  
additional amount for unexpired risk 未过期风险的额外款额 jF'S"_/?  
additional assessable profit 补加应评税利润 6
.*=1P*?  
additional assessment 补加评税 ZOU$do>O  
additional commitment 额外承担 BG=h1ybz  
additional commitment vote 额外承担拨款 bhFzu[B  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
o05) I2  
additional dependent parent allowance 供养父母额外免税额 Iunt!L  
additional provision 额外拨款 gB&'MA!  
additional stamp duty 附加印花税 ?6a:!^eL  
additional tax 补加税罚款；补加税款 6W$k^<S  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 F+}MW/ra@  
adjudged bankrupt 被裁定破产 x0 3|L!n
 
adjudicated bankrupt 裁定破产人
|)0kvf?  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 NBLOcRSh  
adjudication of bankruptcy 裁定破产；宣告破产 j]kx~  
adjudication of insolvency 裁定无力偿还债务 2vK{Yw   
adjusted actual 经调整的实数；调整后的实数 "&>$/b$  
adjusted current assets 经调整的流动资产；调整后的流动资产 fv}h;?C  
adjusted figure 经调整的数字；调整后的数额 <<[`;"CF  
adjusted liabilities 经调整的负债；调整后的负债 ]$Z aS\m  
adjusted loss 经调整的亏损；调整后的亏损 sl`\g1<{`  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 )<!y_;$A  
adjusted profit 经调整的利润；调整后的利润 qQ^]z8g6P  
adjusted surplus 经调整的盈余额；调整后的盈余额 <b{ApsRJf  
adjusted value 经调整的价值；调整后的价值 5B"j\TwQ  
adjustment 调整；修订；理算〔保险〕 O'_D*?  
adjustment centre 调剂中心 #N7@p}P  
adjustment lag 调整过程的时间差距；调整时差 "tm2YUG},s  
adjustment mechanism 调整机制 W4X=.vr  
adjustment of loss 亏损调整 ``0knr <  
adjustment process 调整过程；调整程序 (L q^C=  
adjustment range 调整幅度 #Z8<H  
administered exchange rate 受管制汇率 @y)fR.!)1$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 F2lTDuk>C  
administration expenses 行政费用 r"k\G\,%  
administration fee 手续费；行政费 v vOG]2z  
administration in bankruptcy 破产管理 Ey 4GyAl  
administration order 遗产管理令 D4[t@*m>7  
administrator 管理人；遗产管理人 8 \%*4L'  
administrator of the estate 遗产管理人 MdCEp1Z  
admission of debt 债项承认书 :+en8^r%  
admission of proof 接纳债权证明 ~%>ke   
advance 放贷款项；垫付款项；预支款项；预付款项 Q]66v$  
advance account 暂支帐目；预付款帐户 3>c
<E1   
advance compensation 预付补偿金 / bfLox  
advance from shareholder 股东垫款 >^kRIoBkg  
advance pending reimbursement 预支以待日后付还 IhY[c/|i  
advanced economy 先进经济体系 LzP+l>m  
advancement 预付；预付财产 jsH7EhF{'  
advances warrant 垫款令 ]B\H  
advancing 贷出 B`9'COw  
adverse balance 逆差 "1WwSh}Z  
adverse exchange 逆汇 /tDwgxJ  
advertisement addressed to shareholders 在报章刊登的致股东通告 4IIe1 .{  
advice for collection 托收通知书 OZDnU6  
advice of drawing 提款通知书；汇票通知书 e=Kf<ZQt  
advice of payment 付款通知 sBB>O@4  
Advisory Committee [Securities and Futures Commission] \za 0?b  
谘询委员会〔证券及期货事务监察委员会〕 r+d%*Dx  
Advisory Committee on Diversification 经济多元化谘询委员会 .kyp5CD}4  
affidavit 誓章；遗产申报誓章 'IKV%$k  
affidavit of no receipt 述明无收款的誓章 "0pu_  
affiliate 联号；联营公司；附属公司 IL*C/y  
affiliated company 附属公司；联号；联营公司 "Lw[ $  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %h(J+_"L6  
affordability 负担能力 #]cO] I  
African Development Bank [AfDB] 非洲开发银行 M qFuZg  
after-acquired property 事后取得的财产
)jm}h7,  
after-hours dealing 市后交易 !S$LRm\'  
after-tax profit 税后盈利；税后利润；税后溢利 r3{Cuz  
agency agreement 代理协议 E.zY(#S  
agency expenses 代理机构的开支 Gdb6 U{  
agency fee 代理费 7CW
z)LT  
Agency Law 《代理法》 T}M!A|   
agent 代理人；承销人 dXg.[|S*  
agent of company 公司代理人 Wz;7 |UC  
agent's fee 代理人费；经纪费 -Uh3A\#(  
aggregate 总计；总数；总体数字 ewvFUD'j  
aggregate amount 总款额；总额 :I[nA?d[&  
aggregate assets and liabilities 总体资产与负债 STtjkZ6  
aggregate at constant price 按固定价格计算的总体数字 sZx
f.  
aggregate demand 总需求 $!H;,Jxv  
aggregate gross position 总持仓量 .}=gr+<bf  
aggregate limit 总限额 s\@RJ[(<  
aggregate of salaries tax 合计薪俸税 Mj2`p#5wKh  
aggregate performance 总体表现；总体业绩 NI,i)OSEN  
aggregate supply 总体供应 Eg$ I  
aggregate surplus 总盈余 GHaD32  
aggregate total 整体总额  _xjw:  
aggregate value 总值；合计价值 ~M _@_  
aggregated basis 合计基准 DQui7dr)l  
aggregated net chargeable income 合计应课税入息实额 h/?$~OD  
aggregation 合并计算；合计；总和 wxS.!9K  
aggregation of incomes of husband and wife 夫妇入息合并计算 ga%gu9  
aggregation of property 财产的总和 14Y_ oH9  
agio 差价；贴水 r01Z 0>  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 !Z]#1"A8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment lkl+o&D9  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 td@I ;d2  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment `n)e] dn  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 d< j+a1&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }Vjg>"  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 =r:(ga  
agreement for a settlement 授产协议 HQGn[7JW  
agreement for assignment 转让协议 RrA9@95+  
agreement for sale 售卖协议；买卖协议 O*
jTrZ(k  
agreement for sale and purchase 买卖协议 ( y0  
agreement for the payment of interest 支付利息协议 rr~O6Db  
agreement for the repayment of money 还款协议 5 6w6=Is  
agreement of reinsurance 再保险协议 NhG?@N  
Agricultural Bank of China 中国农业银行 8vRQ_  
air passenger departure tax 飞机乘客离境税 ||yx?q6\h  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 57@6O-t-  
airport tax 机场税 %wil'  
alcohol duty 酒精税 w>S;}[fM  
alienation 让与；让渡；转让 UZvF5Hoe+O  
alimony 生活费；赡养费 vJI]ZnL{  
All Ordinaries Index [AOI] 所有普通股指数 ?gYQE&M !  
all risks 全险；综合险 *62Cf[a  
All Sales Record for Stock Market 《股票市场成交报告》 EC;R^)  
Allied Capital Resources Limited 新联财务有限公司 [/
E|n[Bx  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \D67J239E  
allocation letter 拨款信件 l5P!9P  
allocation of fund 分配款项；预留款项 bbNN$-S|  
allocation of profit 利润分配；溢利分配 1zIX $A  
allocation warrant 拨款令 e\)r"!?H`  
allotment 分配；配股 -A1@a=q  
allotment notice 股份配售通知；配股通知 aNUU' [  
allotment of shares 股份分配 Y.yi
Uf/Q  
allowable 可获宽免；免税的 AdU0 sZ+&c  
allowable business loss 可扣除的营业亏损 _"l2UDx  
allowable expenses 可扣税的支出 x_L5NsO:  
allowance 免税额；津贴；备抵；准备金 1egq:bh  
allowance for debts 债项的免税额 W?TvdeBx  
allowance for depreciation by wear and tear 耗损折旧免税额 vd
{ban9  
allowance for funeral expenses 殡殓费的免税额 'Hf+Y/`  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 <DR$WsDG  
allowance for repairs and outgoings 修葺及支出方面的免税额 12]rfd   
allowance to debtor 给债务人的津贴 ]Xm+-{5?!R  
alteration of capital 资本更改 p ;]Qxh  
alternate trustee 候补受托人 >uLWfk+y1  
amalgamation 合并 H^ds<I<)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /qaWUUf  
ambit of charges 征税范围；收费范围 /M2U7^9``"  
amended valuation 经修订的估值 3R>"X c  
American Commodities Exchange 美国商品交易所 #M ;j*IBl*  
American Express Bank Limited 美国运通银行 >p*7)  
American Stock Exchange 美国证券交易所 +,xluwv$9  
amortization 摊销 xyzYY}PS  
amount due from banks 存放银行同业的款项 2p %j@O
 
amount due from banks abroad 存放海外银行同业的款项 M
!tR>NMH  
amount due from holding companies 控股公司欠款 _~Id~b  
amount due from local banks 存放本港银行同业的款项 GAP,$xAaW  
amount due to banks 银行同业的存款 mE"(d*fe'  
amount due to banks abroad 海外银行同业的存款 E[NszM[P  
amount due to holding companies 控股公司存款 *q-VY[2  
amount due to local banks 本港银行同业的存款 (l+0*o,(  
amount due to outport banks 外埠银行同业的存款 D]=V6l=  
amount for note issue 发行纸币的款额 b9R0"w!ml  
amount of bond 担保契据的款额 PRal>s&f  
amount of consideration 代价款额 A<}nXHs-  
amount of contribution 供款数额 MX7Y1  
amount of indebtedness 负债款额 q:cCk#ra  
amount of principal of the loan 贷款本金额 -JfqY?Ue_2  
amount of rates chargeable 应征差饷数额 `c)[aP{vN  
amount of share capital 股本额 9y}/ G  
amount of sums assured 承保款额 )k[{re  
amount of variation 变动幅度 Xl,707  
amount of vote 拨款数额 %`bn=~T^  
amount payable 应付款额 +v+Dkyf:V  
amount receivable 应收款额 y$8S+N?>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }vxRjO,  
analysis 分析 gySl.cxt  
ancillary risk 附属风险 ]P*H,&I`#  
annual account 周年帐目；周年帐目报表；年度决算；年结 f = 'AI  
annual accounting date 年结日期 hG2WxYk  
annual allowance 每年免税额；年积金；年度津贴；年津 |mQC-=6t;Y  
annual balance 年度余额 qm/#kPlM  
annual disposable income 每年可动用收入 Hkrhd   
annual estimates 周年预算 P"{yV?CNg  
annual fee 年费 =d BK,/  
annual general meeting 周年大会 RF}R~m9]  
annual growth rate 年增率；每年增长率 9 lXnNK |]  
annual long-term supplement 长期个案每年补助金 f"-3'k
qo  
annual pensionable emolument 可供计算退休金的年薪 GJ\bZ"vDo  
annual report 年报 /$d#9Uv  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Y)68  
annual return 周年报表；周年申报表；每年报税表格 )YVs=0j  
Annual Return Rules 《周年报表规则》 R$x(3eyx  
annual review of consumer prices 每年消费物价回顾 (c S'Nm5  
annual roll-forward basis 逐年延展方式 soOfk!b  
annual salary 年薪 4axuE]  
annual statement 年度报表；年度决算表 t>vr3)W  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 mtf><YU  
annuitant 年金受益人 1RauI0d*  
annuity 年金 Bs
R3$  
annuity contract 年金合约 *+%$OH,  
annuity on human life 人寿年金 |RH^|2:x9Q  
antecedent debt 先前的债项 ,f~)CXNT?  
ante-dated cheque 倒填日期支票 kl|m @Nxp
 
anticipated expenditure 预期开支 KwY6pF*  
anticipated net profit 预期纯利 8/@*6J  
anticipated revenue 预期收入 P N(<=v&E  
anti-inflation measure 反通货膨胀措施 JMfv|>=  
anti-inflationary stance 反通货膨胀立场 *XI- nH  
apparent deficit 表面赤字 Et'&}NjI  
apparent financial solvency 表面偿债能力 x<5;#  
apparent partner 表面合伙人 4D[(X=FSU  
application for personal assessment 个人入息课税申请书 !jR 1!i  
application of fund 资金应用 p'kB1)~|  
application to release as liquidator and to destruct the books of accounts and documents 4}t$Lf_  
申请免除清盘人职务及毁灭帐簿与文件 q}]z8 L  
appointed actuary 委任精算师 io
w"X6_l_  
appointed auditor 委任核数师；委任审计师 Wb5n> *  
appointed trustee 委任的受托人 N97WI+`  
appointer 委任人 mUfANlQ:  
apportioned pro rata 按比例分摊 f3*SIKi  
apportionment 分配；分摊 8CUl |I ~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MSb0J`  
apportionment formula 分摊方程式 %<>|cO  
apportionment of estate duty 遗产税的分摊 F6ZL{2$k@  
appraisal 估价；评估 IK,aA;d  
appreciable growth 可观增长 x|*m ok  
appreciable impact 显着影响 * Na8w'Q  
appreciable increase 可观增长 F!RP *  
appreciation 增值；升值 {>d\  
appreciation against other currencies 相对其他货币升值 >CYz6G j  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 **]=!W  
appreciation tax 增值税 _4LDzVjNRe  
appropriation 拨款；拨用；拨付 ?]\v%[ho  
appropriation account 拨款帐目 ybc
Cq]cgt  
Appropriation Bill 拨款法案 nFjaV`6`@  
appropriation-in-aid system 补助拨款办法 2UMX%+ "J  
approved assets 核准资产 8#|PJc  
approved basket stock 认可一篮子证券 ^V"
08  
approved budget 核准预算 2E.D0E Cu  
approved charitable donation 认可慈善捐款 r@CbhD  
approved charitable institution 认可慈善机构 qhmA)AWG>  
approved currency 核准货币；认可货币 ${tBu#$-d  
approved estimates 核准预算 'DUYf5nF  
approved estimates of expenditure 核准开支预算 L-|u=c-6  
approved overseas insurer 核准海外保险人 7-}/{o*,5  
approved overseas trust company 核准海外信托公司 NkxW*w%}l  
approved pooled investment fund 核准汇集投资基金 -+Z&O?pSH  
approved provident fund scheme 认可公积金计划 loD:4e1  
approved provision 核准拨款 SQ`KR'E  
approved redeemable share 核准可赎回股份 Me-H'Mp~  
approved regional stock 认可地区性证券 xgIb4Y%  
approved retirement scheme 认可退休金计划 eMjW^-RgE5  
approved subordinated loan 核准附属贷款 lrmz'M'  
arbitrage 套戥；套汇；套利 v{) *P.E  
arbitrageur 套戥者；套汇者 <%"CQT6g%  
arbitrary amount 临时款项 8Ib5  
arrangement 措施；安排；协定 Aj+0R?9tG  
arrears 欠款 : n\D  
arrears of pay 欠付薪酬 #VuiY  
arrears of revenue 逾期未收税款；逾期未收的帐项 m,SWG[~  
articles of association 组织章程；组织细则；组织章程细则 (wp?tMN5#  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 bKQ-PM&I/t  
ascertainment of profit 确定利润 fK4NmdTV  
"Asia Clear" “亚洲结算系统” \O\veB8  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 R}$A>)%dx  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~g&Gi)je  
Asian Development Fund [ADF] 亚洲发展基金 A[Vhy;xz  
Asian dollar bond 亚洲美元债券 3Ol`i$  
Asian dollar market 亚洲美元市场 9j1 tcT  
Asian dollar rate 亚洲美元利率 6~Y`<#X5J  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 0T:ZWRjH  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 vl5r~F  
asked price 沽盘；喊价；索价；卖方报价 mam(h{f$  
assessable income 应评税入息 Ekz)Nh)vGR  
assessable loss 应评税亏损 Bz6Zy)&sAL  
assessable profit 应评税利润 G:;(,  
assessable value 应评税值 FD^s5>"Y+  
assessed profit 估定利润 t8B==%  
assessed value 经评估价值 %M-B"#OB7  
assessment 评税；评定；估价；评税单 ys9MV%*  
assessment number 评税编号；估价编号 Es+BV+x[.c  
assessment of additional tax 补加税评税 M!iYj+nrP  
assessment of performance 业绩评估；实绩评价 (ChL$!x  
Assessor 评税主任 p"q4R2_/jh  
asset price bubbles 资产价格泡沫 tH9BC5+r}  
asset-backed securities 具资产保证的证券 `BY&&Bv#?  
assets accretion 资产增值 &uxwz@RC0  
assets and liabilities 资产与负债 Mh5 =]O+  
assets betterment statement 资产递增表；资产改进表 xJ)vfo  
assets lending 实物放款；有抵押贷款 R1\$}ep^  
assets of the company passing on the death 死者去世时转移的公司资产 ETq~,g'  
assets pledged as security for liabilities 用作负债抵押的资产 -42jeJS  
assets portfolio 资产投资组合 ?N@p~ *x  
assets price 资产价格 _pR7sNeV  
assets quality 资产质素 u/4|Akui  
assets realization 资产变现 CfjVx  
assets refinancing arrangement 资产再集资安排 /N`E4bKBR  
assets securitization 资产证券化 !S[7IBk%  
assets situated outside Hong Kong 在香港以外地方的资产 sme!!+Rd  
assets stripping 削减资产；拆卖资产 S)*!jI  
assets value 资产值 |I=\+
P}s  
assignee 承让人 )-d&XN7  
assignment 转让；转让书；转让契 B#(2,j7M  
assignment of interest 权益转让 mYqRN1%  
assignment of letters patent and trade mark 专利证书及商标转让 qjd8Q  
assignment of property 物业转让；物业转让书 t5  
assignment right 转让权 df!n.&\y!  
assignor 转让人 X" ;ly0Mb  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 44_CT?t<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .p(~/MnO  
associate member 附属会员 =j!Ruy1  
associated body corporate 相联法人团体 .{LJ  
associated company 相联公司；联属公司 LxxFosi8  
associated corporation 相联法团 #zc{N"!  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] j?P8&Fm<  
公认会计师公会〔英国〕 D[R<H((  
Association of Futures Exchange Brokers 香港期货经纪协会 xnG,1doa  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3}X;WE `  
association of underwriters 承保人组织 |%-:qk4rG  
assumption of control 接管 oj~0zJI  
assurance 担保；保险；转易；转易书 Y7 `i~K;  
assurance of interest 权益的转易 9oJ=:E~CP  
at 19XX price 按一九ＸＸ年价格计算 U/bQ(,3
}  
at a discount 按赔价计算；按贴水价格计算；打折扣 _sp/RU,J-3  
at a premium 按溢价计算；按升水价格计算 s1NRUV2E  
at call 通知付款；按通知 :1\QM'O  
at constant market price 按固定市价计算 =H2.1 :'  
at constant price 按固定价格计算 EcW$'>^  
at cost 按成本计算 cakb.Q  
at current market price 按当时市价计算；按现时市价计算 ,-{2ai_  
at current price 按当时价格计算；按现时价格计算 $@:z4S(  
at factor cost 按要素成本计算；按生产要素成本计算 7nL3+Pq  
at money-of-the-day price 按付款当日价格计算 b<mxf\b  
at or better 按指定或较佳价位〔买卖指令〕 /=2  
at par 按面值计算；平价 Qd$!?h  
at sight 见票即付 j{u!/FD  
at the close 按收市盘 1?bX$$yl;  
at the opening 按开市盘 :$>TeCm  
attestation 见证；见证条款 Rw\S-z/  
at-the-money option 平价期权 M/mUY  
attorney 受权人；受托代表人 P(&9S`I  
attornment 新拥有人承认书 VwV`tKit  
attributable profit 可归属利润 -964#>n[  
attributable share value 可归属股份价值 GS4 HYF  
Auckland Stock Exchange 奥克兰证券交易所 ce\ F~8y  
auction 拍卖 \Q<Ur&J]%  
auctioneer 拍卖商 0 SeDBs  
audit 审计；核数 G6L /Ny3>_  
Audit Commission 审计署 |KxFi
H  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %8lF%uu!x  
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〕 K@zzseQ}=  
audit review 帐目审查  ?[G!6  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Qc
DWVM'v  
audited account 审计帐目；经审计的帐目 T5+iX`#M  
audited annual account 经审计的周年帐目 l ,T*b  
audited balance sheet 经审计的资产负债表 YaDr.?  
auditor 核数师；核数主任；审计师 $!_]mz6*  
auditor's certificate 核数师证明书；审计师证明书 \#; -C<[b  
auditor's report 核数师报告；审计师报告 (S[" ak  
Aussie bond 澳元债券 jTJ]: EN  
austerity budget 紧缩预算 Z;#Ei.7p|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -6KGQc}U  
Australia All Ordinaries Index 澳洲所有普通股票指数 ki^c)Tqn  
Australian Dollar [AUD] 澳元 ymLhSF][  
Australian Options Market 澳大利亚期权市场 c~+;P(>  
Australian Securities Commission 澳洲证券事务监察委员会 U,4:yc,)s  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 a}+7MEUmZ/  
Australian Stock Exchange 澳大利亚证券交易所 =@d IM  
Austrian Schilling [ATS] 奥地利先令 3+2&@:$t  
authentication 认证；鉴证 n)
7olP0p  
authority to purchase 委托购买证；委购书 1&@s2ee4   
authorization 认可；核准；授权；授权书 zi*2>5g  
authorization by direction 指示授权 `2@t) :  
authorization by instruction 指令授权 o(I[_oUy\  
authorization by warrant 令状授权 007SA6xq  
authorization of unit trust 单位信托的认可 HV??B :  
authorized agent 指定代理人 `
%x6;Ha  
authorized capital 法定资本 :+SpZ>  
authorized clerk 出市员 /v1Rn*VF!  
authorized dealer 认可交易商 6NV- &0 _  
authorized financial institution 认可财务机构 P#g"c.?;  
authorized fund 认可基金 K~_[[)14b  
authorized fund house 获授权的基金公司；认可基金公司 iraO/KhD*3  
authorized institution 认可机构 OwwlQp ~!J  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^
< ,Np+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6uYCU|JsU  
authorized insurer 获授权保险人；获认可承保人 ':f
q  
authorized investment 特准投资项目 |"Js iT  
authorized person 获授权人 M<,E[2op  
authorized representative 获授权代表 b0CtQe  
authorized share capital 法定股本 9T4x1{mO  
automated quotation system 自动报价系统 *FkG32k  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] fL8+J]6A6  
自动交易系统〔香港期货交易所有限公司〕 qF{u+Ms  
automatic adjustment mechanism 自动调整机制 a r#p7N  
automatic adjustment system 自动调整系统 7B$iM,}.b  
Automatic Clearing House 自动票据交换所 ;K:)R_H  
automatic exchange rates accumulation system 自动化汇率累集系统 .VVY]>bJg@  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?#^_yd|<  
automatic teller machine [ATM] 自动柜员机 mJu;B3@  
autopay 自动转帐 ;(Q4x"?I  
available assets 可用资产 'Pudy\Ab  
available fiscal reserve 现存财政储备 9d4PH  
available profit 可用利润 lK%pxqx  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ;%Jw9G\h  
average 平均；平均数；海损 *f:^6h  
average basic salary 平均基本薪金 ?Ovl(4VG  
average consumer expenditure 平均消费开支；一般消费开支 <@}~
Fp@  
average cost 平均成本 Gw*n,*pz  
average cost of land production 增辟土地平均成本 Da!A1|"  
average daily turnover 平均每日成交额 d_&R>GmR$  
average daily wage rate 平均每日工资率 (xJ6: u  
average expenditure pattern 平均开支模式 Lo
LmT7  
average growth rate 平均增长率 Vh:%e24Z  
average net fixed assets 固定资产平均净值 , e{
kC  
average of relatives 相对价格平均数 y88FT#hR|5  
average price 平均价格 jRS0(8  
average propensity to consume 平均消费倾向；一般消费倾向 1e*+k$-{  
average propensity to save 平均储蓄倾向；一般储蓄倾向 d_*'5Eia6  
average rate 平均率 F kp;G  
average revenue 平均收入；平均收益 lvIKL!;H  
average stock 平均库存；平均存货 TdI5{?sW  
average yearly rent 平均年租 mxhO:.l  
avoidance of double taxation 避免双重课税 sn&y;Vc[$  
avoidance of tax 避税

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