一些有用的会计术语(也不知道发的地方对不对)A

A: FUjl8b-|  
A share Ａ股；甲类股份 K]0:?h;%Ld  
abatement of tax 减税；减扣免税额 f[a}aZ9)  
ABN AMRO Bank N.V. 荷兰银行 ahOMCZF|  
above-the-line expenditure 线上项目支出；经常预算支出 ,Pjew%  
above-the-line receipt 线上项目收入；经常预算收入 *q".-u!D[  
ABSA Asia Limited 南非联合亚洲有限公司 <|+Ex  
absolute change 绝对数值变更 $yYO_ZBiy  
absolute expenditure 实际开支 4VCOKx  
absolute guideline figure 绝对准则数字 (Cd\G=PK  
absolute interest 绝对权益 J/GSceHF  
absolute order of discharge 绝对破产解除令 $[&*Bj11Yg  
absolute profit margin 绝对利润幅度 9qz6]-K  
absolute value 实值；绝对值 a]/>ra5{  
absolutely vested interest 绝对既得权益 vbB
c}G"w  
absorbed cost 已吸收成本；已分摊成本 >JCM.I0_|  
absorption 吸收；分摊；合并 3`.7
<f`  
absorption rate 吸收率；摊配率；分摊率 2.zsCu4lj.  
ACB Finance Limited 亚洲商业财务有限公司 +W\f(/q0  
acceptable form of reciprocity 合理的互惠条件 /8g^T")  
acceptable rate 适当利率；适当汇率  Q&g^c2  
acceptance agreement 承兑协议 d%,eZXg
'  
acceptance for honour 参加承兑 pDcjwlA%  
acceptor 承兑人；接受人；受票人 7cO n9fIE  
acceptor for honour 参加承兑人 U($dx.`v#  
accident insurance 意外保险 H_ox_ u}  
Accident Insurance Association of Hong Kong 香港意外保险公会 Nkl_Ho,  
accident insurance scheme 意外保险计划 @$c\dvO  
accident year basis 意外年度基准 ^!
z[t\$  
accommodation 通融；贷款 <$~mE9a6  
accommodation bill 通融票据；空头票据 i Ae<&Ms  
accommodation party 汇票代发人 \\7ZWp\fN  
account balance 帐户余额；帐户结余 NchXt6$i9  
account book 帐簿 xJZ>uTN  
account collected in advance 预收款项
<'Wo@N7  
account current book 往来帐簿 OJzs Q  
account of after-acquired property 事后取得的财产报告 .!,z:l$Kh  
account of defaulter 拖欠帐目 (egzH?  
account payable 应付帐款 D'A/wG  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 (%xwl  
account receivable 应收帐款 Mo @C9Y0  
account receivable report 应收帐款报表 oifv+oY  
account statement 结单；帐单；会计财务报表 B'EKM)dA  
account title 帐户名称；会计科目 7`8Ik`lY  
accountant's report 会计师报告 ;Tc`}2  
Accountant's Report Rules 会计师报告规则 xs:n\N  
accounting and auditing procedure 会计与审计程序；会计与核数程序
<**y !2  
Accounting Arrangements 《会计安排》 ~UjGSO)z}  
accounting basis 会计基础 uYil ?H{kH  
accounting by Official Receiver 破产管理署署长呈交的帐目 nwaxz>;  
Accounting Circular 《会计通告》 ]=";IN:SU  
accounting class 会计类别 q**G(}K  
accounting date 记帐日期；会计结算日期 D]~MC  
accounting for money 款项核算 _DNHc*  
Accounting Officer 会计主任 KiOcu=F  
accounting period 会计报告期；会计期 :WL'cJ9a  
accounting policy 会计政策；会计方针 meks RcF  
accounting practice 会计惯例 mPP`xL?T  
accounting principle 会计准则 F
[[TWf/  
accounting record 会计记录 5~WGZc  
accounting report 会计报告 u[/m
|z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .j>hI="b  
Accounting Society of China 中国会计学会 /&{$ pM|?  
accounting statement 会计报表
)!:Lzi  
accounting system 会计制度；会计系统 m"jV}@agX  
accounting transaction 会计事项；帐务交易 ) ^3avRsC  
accounting treatment 会计处理 p4i]7o@  
accounting year 会计年度 /BV03B  
accretion 增值；添加 x61U[/r  
accrual 应计项目；应累算数目 H;fxxu`cS  
accrual basis 应计制；权责发生制 hq/k*;  
accrual basis accounting 应计制会计；权责发生制会计 MxcFvo*LCp  
accrue 应累算；应计 wz.6du6-  
accrued benefit 应累算利益 7=OQ8IM!  
accrued charges 应计费用 H
4!+q:<  
accrued cumulative preference share dividend 应累算的累积优先股股息 /E5 5Pec  
accrued expenses 应累算费用 ^:* 1d \  
accrued interest payable 应付利息；应计未付利息 Z(_ZAB%+D  
accrued interest receivable 应收利息；应计未收利息 deixy. |  
accrued right 累算权益 mL`5uf  
accruing profit 应累算的利润
2h
Q>:  
accumulated fiscal reserve 累积财政储备 (S`2[.j
 
accumulated profit 累积利润；滚存溢利 mzc 4/<th  
accumulated reserve 累积储备 `o?Ph&p}  
accumulation of surplus income 累积收益盈余 r~nsN*t  
acquired assets 既得资产 VZ](uFBY  
acquisition 收购；购置；取得 {Gw.l."  
acquisition cost 购置成本 @%
lBrM  
acquisition expenses 购置费用 V-r3-b  
acquisition of 100% interest 收购全部股权
<u:WlaS  
acquisition of control 取得控制权 M7+h(\H]2  
acquisition of fixed assets 购置固定资产 ] 0m&(9  
acquisition of shell “买壳” 3lq Mucr  
acquisition price 收购价 JA_BKA  
act of God 天灾 4bJZmUb  
acting partner 执事合伙人 Mz;[+p  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ]B]*/  
active partner 积极参与的合伙人 ]
$\|ktY!  
active trading 交投活跃 x5WW--YR+  
actual circulation 实际流通 4[-*~C|W5  
actual cost 实际成本 ee#): -p  
actual expenditure 实际开支；实际支出 fb:j%1WF  
actual income 实际入息；实际收入；实际收益 /q$,'^.A  
actual market 现货市场 IMl!,(6;  
actual price 现货价；实际价格 t 6^l`6:p  
actual profit 实际利润 [j:[  
actual quotation 实盘；实际价位；实际报价 (nab
 
actual year basis 按实际年度计算 [wB9s{CX  
actuals 实货 [kgdv6E  
actuarial investigation 精算调查 (%:>T Q(  
actuarial principle 精算原则 JHJ~X v  
actuarial report 精算师报告 %-AE]-/HI  
Actuarial Society of Hong Kong 香港精算学会 t"YNgC ^  
actuarial valuation 精算师估值 :4T("a5aM  
actuary 精算师 gOK\
%&S]  
ad referendum agreement 暂定协议；有待覆核的协定 [e4]"v`N  
ad valorem duty 从价税；按值征税 `\6?WXk3T  
ad valorem duty system 从价税制 rJInj>
|{=  
ad valorem fee 从价费 %F*|;o7
s  
ad valorem tariff 从价关税 *d',Vuv&[  
additional allowance 额外免税额 d'Axum@  
additional amount for unexpired risk 未过期风险的额外款额 c9nH}/I_  
additional assessable profit 补加应评税利润 .ol'.t,S  
additional assessment 补加评税 @(i!YL  
additional commitment 额外承担 {?}*1,I  
additional commitment vote 额外承担拨款 A?T<",bO
 
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 cFF*Z=L_  
additional dependent parent allowance 供养父母额外免税额 79yd&5#e?  
additional provision 额外拨款 "h7tnMS  
additional stamp duty 附加印花税 ) (Tom9^  
additional tax 补加税罚款；补加税款 H<G4O02i_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3TZ*RPmFRm  
adjudged bankrupt 被裁定破产 kY&h~Q  
adjudicated bankrupt 裁定破产人 k%op> &  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 v^7LctcVm  
adjudication of bankruptcy 裁定破产；宣告破产 !;!~n`  
adjudication of insolvency 裁定无力偿还债务 b2b75}_A  
adjusted actual 经调整的实数；调整后的实数 `g1iCF  
adjusted current assets 经调整的流动资产；调整后的流动资产 Y05P'Q  
adjusted figure 经调整的数字；调整后的数额 }/,CbKi,+  
adjusted liabilities 经调整的负债；调整后的负债 *VkgQ`c  
adjusted loss 经调整的亏损；调整后的亏损 '2-oh  
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 5I@w~z  
adjusted profit 经调整的利润；调整后的利润 6k/U3&R  
adjusted surplus 经调整的盈余额；调整后的盈余额 U70]!EaT  
adjusted value 经调整的价值；调整后的价值 PSmfiaThwo  
adjustment 调整；修订；理算〔保险〕 0G2g4DSKD  
adjustment centre 调剂中心 92'wkS  
adjustment lag 调整过程的时间差距；调整时差 KYxBVgJ  
adjustment mechanism 调整机制 GBC*>Y  
adjustment of loss 亏损调整 N=)z  
adjustment process 调整过程；调整程序 io3yLIy,  
adjustment range 调整幅度 a%Jx `hx  
administered exchange rate 受管制汇率 5Y3i|cj  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 LN_OD5gZ  
administration expenses 行政费用 tB'V  
administration fee 手续费；行政费 VNtPKtx\  
administration in bankruptcy 破产管理 ,[nm_^R*\  
administration order 遗产管理令 S-nlr@w8  
administrator 管理人；遗产管理人 U\?g*  
administrator of the estate 遗产管理人 g3%t8O/M  
admission of debt 债项承认书 CC3v%^81l^  
admission of proof 接纳债权证明 l#wdpD a{  
advance 放贷款项；垫付款项；预支款项；预付款项 X+n`qiwq  
advance account 暂支帐目；预付款帐户 *}):<nB$^  
advance compensation 预付补偿金 TjBY 4  
advance from shareholder 股东垫款 $,hwU3RVxc  
advance pending reimbursement 预支以待日后付还 ?QDWuPhN  
advanced economy 先进经济体系 ib0g3p-Lc  
advancement 预付；预付财产 W];EKj,3W  
advances warrant 垫款令 &wetzC)  
advancing 贷出 r CRgzC  
adverse balance 逆差 >uI$^y1
D  
adverse exchange 逆汇 2n`Lg4=  
advertisement addressed to shareholders 在报章刊登的致股东通告 9%iFV N'  
advice for collection 托收通知书 d=]U_+  
advice of drawing 提款通知书；汇票通知书 0%;146.p  
advice of payment 付款通知 ^aRgMuU  
Advisory Committee [Securities and Futures Commission] ~ekh1^evu  
谘询委员会〔证券及期货事务监察委员会〕 KIVH!2q;  
Advisory Committee on Diversification 经济多元化谘询委员会 8S;CFyT\n  
affidavit 誓章；遗产申报誓章 i(6J>^I  
affidavit of no receipt 述明无收款的誓章 dy>|cj  
affiliate 联号；联营公司；附属公司 n!He&  
affiliated company 附属公司；联号；联营公司 RX2{g^V7  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 pD@zmCU  
affordability 负担能力 i$-#d
c2qY  
African Development Bank [AfDB] 非洲开发银行 &VWlt2-R0h  
after-acquired property 事后取得的财产 Cv=GZGn-  
after-hours dealing 市后交易 b]]N{: I  
after-tax profit 税后盈利；税后利润；税后溢利 ^Dx#7bsDZR  
agency agreement 代理协议 ]wuy_+$  
agency expenses 代理机构的开支 G7* h{nE  
agency fee 代理费 cUDgM  
Agency Law 《代理法》 !@ YXZ  
agent 代理人；承销人 WO,xM
fK  
agent of company 公司代理人 [ev-^[  
agent's fee 代理人费；经纪费 cVq}c?  
aggregate 总计；总数；总体数字 ZZ)G5ji  
aggregate amount 总款额；总额  9|S`ub'  
aggregate assets and liabilities 总体资产与负债 "L2m-e6  
aggregate at constant price 按固定价格计算的总体数字 ;' e@t8i6  
aggregate demand 总需求 czBi Dk4  
aggregate gross position 总持仓量 ]5v:5:H  
aggregate limit 总限额 #cwCocw  
aggregate of salaries tax 合计薪俸税 r[Zq3  
aggregate performance 总体表现；总体业绩 q?~Rnv  
aggregate supply 总体供应 ZcryAm:I  
aggregate surplus 总盈余 /axTh  
aggregate total 整体总额 QlW=_Ymv{  
aggregate value 总值；合计价值 Z]-WFU_ N  
aggregated basis 合计基准 s!6=|SS7  
aggregated net chargeable income 合计应课税入息实额 ]i8c\UV\  
aggregation 合并计算；合计；总和 xT F=Y_
 
aggregation of incomes of husband and wife 夫妇入息合并计算 hP
ufzhT  
aggregation of property 财产的总和 D(r:}pyU  
agio 差价；贴水 27#8dV?  
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》 h#3m4<w(9  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment MPRO !45Z  
《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》 3^G96]E  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment mT_GrIl[  
《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》 g<[rH%\6fg  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment dA#{Cn;  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 $ehg@WK}.  
agreement for a settlement 授产协议 v29G:YQe  
agreement for assignment 转让协议 Ud3""C5B  
agreement for sale 售卖协议；买卖协议 N5q725zJ  
agreement for sale and purchase 买卖协议 Qp!Y.YnPd_  
agreement for the payment of interest 支付利息协议 *PM}"s  
agreement for the repayment of money 还款协议 H|+tC=]4IZ  
agreement of reinsurance 再保险协议 5iWe-xQ>  
Agricultural Bank of China 中国农业银行 4-:7.I(hq  
air passenger departure tax 飞机乘客离境税 =p\Xy*  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 c#q"\"  
airport tax 机场税 6d{j0?mM  
alcohol duty 酒精税 B2hfD-h,>  
alienation 让与；让渡；转让 P&t;WPZ  
alimony 生活费；赡养费 DcFCKji  
All Ordinaries Index [AOI] 所有普通股指数 i@$-0%,  
all risks 全险；综合险 *e<_; Kr?  
All Sales Record for Stock Market 《股票市场成交报告》 _F8T\f|  
Allied Capital Resources Limited 新联财务有限公司 'H=weH  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Gm&2R4)EP  
allocation letter 拨款信件 U4_"aT>My  
allocation of fund 分配款项；预留款项 J`Oy.Qu)  
allocation of profit 利润分配；溢利分配 cztS]dcf>~  
allocation warrant 拨款令 6f}e+80  
allotment 分配；配股  |R'i:=  
allotment notice 股份配售通知；配股通知 1-$P0  
allotment of shares 股份分配 Tj,2r]g`<  
allowable 可获宽免；免税的 v'nHFC+p  
allowable business loss 可扣除的营业亏损 b]`^KTYK  
allowable expenses 可扣税的支出 Jqg3.2q  
allowance 免税额；津贴；备抵；准备金 aW@oE ~`  
allowance for debts 债项的免税额 z`'P>.x   
allowance for depreciation by wear and tear 耗损折旧免税额 A ^B@VuK  
allowance for funeral expenses 殡殓费的免税额 La}o(7=s  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 HP$K.a7H  
allowance for repairs and outgoings 修葺及支出方面的免税额 _ +KmNfR  
allowance to debtor 给债务人的津贴 <PD|_nZ
T  
alteration of capital 资本更改 #Si
|!  
alternate trustee 候补受托人 9U10d&M(  
amalgamation 合并 >0T3'/k<H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #^\}xn"[  
ambit of charges 征税范围；收费范围 n|]N7 b'  
amended valuation 经修订的估值 h[l{ 5Z*  
American Commodities Exchange 美国商品交易所 U,3d) ]Zy&  
American Express Bank Limited 美国运通银行 A[ 1)!e  
American Stock Exchange 美国证券交易所 ~_}4jnC  
amortization 摊销 =8S}Iat  
amount due from banks 存放银行同业的款项 1b`G2?%  
amount due from banks abroad 存放海外银行同业的款项 &PWf:y{R`  
amount due from holding companies 控股公司欠款 )@c3##Zp)  
amount due from local banks 存放本港银行同业的款项 NS5 49S  
amount due to banks 银行同业的存款
H^v{Vo  
amount due to banks abroad 海外银行同业的存款 \G=bj;&eF  
amount due to holding companies 控股公司存款 \DyKtrnm%  
amount due to local banks 本港银行同业的存款 gDhl-  
amount due to outport banks 外埠银行同业的存款 ype"7p\  
amount for note issue 发行纸币的款额 Y:%"K  
amount of bond 担保契据的款额 i;HH ! TaN  
amount of consideration 代价款额 V~c(]K)-  
amount of contribution 供款数额 0|Q.U  
amount of indebtedness 负债款额 o*)@oU  
amount of principal of the loan 贷款本金额 drX4$Kdf]  
amount of rates chargeable 应征差饷数额 &z0iLa4q)  
amount of share capital 股本额 5V rcR=?O  
amount of sums assured 承保款额 u-M] Az-  
amount of variation 变动幅度 `1_FQnm)  
amount of vote 拨款数额 *(VbPp_H_  
amount payable 应付款额 ^8\Y`Z0%  
amount receivable 应收款额 \I xzdFF#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Wy,"cT  
analysis 分析 w#d}TY  
ancillary risk 附属风险 b.(XS?4o  
annual account 周年帐目；周年帐目报表；年度决算；年结 T]X{@_  
annual accounting date 年结日期 2HVCXegq  
annual allowance 每年免税额；年积金；年度津贴；年津 |lHFo{8"  
annual balance 年度余额 Wbs^(iUU}  
annual disposable income 每年可动用收入 9!S^^;PN&  
annual estimates 周年预算 D
eog4Ol"/  
annual fee 年费 cqHw^{'8  
annual general meeting 周年大会 vK`S!7x'&  
annual growth rate 年增率；每年增长率 oP,RlR  
annual long-term supplement 长期个案每年补助金 Ebbe=4  
annual pensionable emolument 可供计算退休金的年薪 &}|0CR.(  
annual report 年报 \y,;Cfl<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 i/M+t~  
annual return 周年报表；周年申报表；每年报税表格 6DO0zNTY  
Annual Return Rules 《周年报表规则》 Z#LUez;&t#  
annual review of consumer prices 每年消费物价回顾 I`#EhH  
annual roll-forward basis 逐年延展方式 g` kZT} h  
annual salary 年薪 gx#J%k,f  
annual statement 年度报表；年度决算表 %)dI2 J^Xf  
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 :3 PGf  
annuitant 年金受益人 7ozYq_ $  
annuity 年金 e Ri!\Fx  
annuity contract 年金合约 _jk|}IB;X  
annuity on human life 人寿年金 3v G  
antecedent debt 先前的债项 o[2Y;kP3*P  
ante-dated cheque 倒填日期支票 K9LEIby  
anticipated expenditure 预期开支 PgqECd)f  
anticipated net profit 预期纯利 |/2LWc?  
anticipated revenue 预期收入 {!g?d<*  
anti-inflation measure 反通货膨胀措施 Xv]*;Bq:SK  
anti-inflationary stance 反通货膨胀立场 <f[9ju  
apparent deficit 表面赤字 +%x^RV}  
apparent financial solvency 表面偿债能力 4KZSL:A  
apparent partner 表面合伙人 hxP6C6S  
application for personal assessment 个人入息课税申请书 w4`!Te  
application of fund 资金应用 `GP3D~  
application to release as liquidator and to destruct the books of accounts and documents  Ckw83X  
申请免除清盘人职务及毁灭帐簿与文件 S{Rh
'x\B  
appointed actuary 委任精算师 H.)fOctbO  
appointed auditor 委任核数师；委任审计师 8QPT\~  
appointed trustee 委任的受托人 U=M#41J  
appointer 委任人 2kC^7ZAwu  
apportioned pro rata 按比例分摊 UVnrDhd!0  
apportionment 分配；分摊 V~JBZ}`TG<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *(>Jd|C  
apportionment formula 分摊方程式 Y<de9Z@  
apportionment of estate duty 遗产税的分摊 IZ|c<#r6  
appraisal 估价；评估 dV$3u"9  
appreciable growth 可观增长 nO-d"S*  
appreciable impact 显着影响 2}GKHC  
appreciable increase 可观增长 G)jG!`I  
appreciation 增值；升值 1k0^6gE|  
appreciation against other currencies 相对其他货币升值 xqU^I5Z  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -fhAtxkg  
appreciation tax 增值税 'wegipK~R  
appropriation 拨款；拨用；拨付 QZqpF9Eu  
appropriation account 拨款帐目 j}i,G!-u  
Appropriation Bill 拨款法案 d|R
HG  
appropriation-in-aid system 补助拨款办法 GsR-#tV@  
approved assets 核准资产 a\.//?  
approved basket stock 认可一篮子证券 d4[poi ~  
approved budget 核准预算 2f s9JP{^0  
approved charitable donation 认可慈善捐款 `x5ll;"J  
approved charitable institution 认可慈善机构 9Zs#Ky/  
approved currency 核准货币；认可货币 (di
)`D5Q  
approved estimates 核准预算 OE5X8DqQe  
approved estimates of expenditure 核准开支预算 zkuv\kY/Z  
approved overseas insurer 核准海外保险人 BW+qp3k\  
approved overseas trust company 核准海外信托公司 p.qrf7N$  
approved pooled investment fund 核准汇集投资基金 9 J$Y,Z  
approved provident fund scheme 认可公积金计划 Qu!OV]Cc  
approved provision 核准拨款 ;>cLbjD  
approved redeemable share 核准可赎回股份 gCjH%=s  
approved regional stock 认可地区性证券 R>^5$[  
approved retirement scheme 认可退休金计划 1{= E?  
approved subordinated loan 核准附属贷款 +k#mvPq  
arbitrage 套戥；套汇；套利 k0gJ('zah  
arbitrageur 套戥者；套汇者 4u7c7K>\Y  
arbitrary amount 临时款项 m>g}IX&K'  
arrangement 措施；安排；协定 *G8'Fjin'T  
arrears 欠款 Q
f/j:  
arrears of pay 欠付薪酬 Jv-zB]3&  
arrears of revenue 逾期未收税款；逾期未收的帐项 %?U"[F1  
articles of association 组织章程；组织细则；组织章程细则 =]8f"wAh*  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 fp`U?S6  
ascertainment of profit 确定利润 n5/ZJur  
"Asia Clear" “亚洲结算系统”  gvvFU,2  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @WMj^t1D+  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 rGQ86L<  
Asian Development Fund [ADF] 亚洲发展基金 3 (Gygq#  
Asian dollar bond 亚洲美元债券 ddGkk@CA  
Asian dollar market 亚洲美元市场 O8!!UA8V  
Asian dollar rate 亚洲美元利率 l#mqV@?A~  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 }M;sz  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 X`8Y[Vb3}  
asked price 沽盘；喊价；索价；卖方报价 pT|./ Fe  
assessable income 应评税入息 $IZ*|>(  
assessable loss 应评税亏损 s0x@ u  
assessable profit 应评税利润 k
fH9Y%bOy  
assessable value 应评税值 !NlB%
cF  
assessed profit 估定利润 ]W89.><%14  
assessed value 经评估价值 Y}eZPG.h  
assessment 评税；评定；估价；评税单 ;igEIGR  
assessment number 评税编号；估价编号 11nO<WH  
assessment of additional tax 补加税评税 C@l +\M(  
assessment of performance 业绩评估；实绩评价 Zw3hp,P]  
Assessor 评税主任 tyBg7dP  
asset price bubbles 资产价格泡沫 {X{01j};8  
asset-backed securities 具资产保证的证券 %Z-Tb
OX  
assets accretion 资产增值 Yj|c+&Ng  
assets and liabilities 资产与负债 &lOXi?&"  
assets betterment statement 资产递增表；资产改进表 D3,t6\m  
assets lending 实物放款；有抵押贷款 w*]_FqE  
assets of the company passing on the death 死者去世时转移的公司资产 @]}Qh;a~  
assets pledged as security for liabilities 用作负债抵押的资产 3hp tP  
assets portfolio 资产投资组合 P}w^9=;S  
assets price 资产价格 $Qx(aWE0  
assets quality 资产质素 Q*TQ*J7".X  
assets realization 资产变现 ]~4}(\u  
assets refinancing arrangement 资产再集资安排 0TuNA\Ug+  
assets securitization 资产证券化 b}"vIRz  
assets situated outside Hong Kong 在香港以外地方的资产 6 d{D3e[p^  
assets stripping 削减资产；拆卖资产 :Kt{t46)  
assets value 资产值 *J*zml3  
assignee 承让人 ;h*"E(Pp  
assignment 转让；转让书；转让契 )o}=z\M-bN  
assignment of interest 权益转让 uC <|T  
assignment of letters patent and trade mark 专利证书及商标转让 &q"uy:Rd  
assignment of property 物业转让；物业转让书 7KYF16A4  
assignment right 转让权 EX[l0]fj  
assignor 转让人 v=8~ZDY  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 x_>"Rnv:K  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 see'!CjVo2  
associate member 附属会员 "N=&
4<]I5  
associated body corporate 相联法人团体 dNS9<8JX  
associated company 相联公司；联属公司 R[
2[[M  
associated corporation 相联法团 'Gm!Jblo@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] K~9 jin  
公认会计师公会〔英国〕 r' 97\|  
Association of Futures Exchange Brokers 香港期货经纪协会 r&LCoe'\{i  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3l41r[\  
association of underwriters 承保人组织 cqU$gKT  
assumption of control 接管 1bFEx_  
assurance 担保；保险；转易；转易书 Hf`&&  
assurance of interest 权益的转易 rK0|9^i{  
at 19XX price 按一九ＸＸ年价格计算 J}93u(T5  
at a discount 按赔价计算；按贴水价格计算；打折扣 ~h~r]tV*+  
at a premium 按溢价计算；按升水价格计算 ZFd{q)qe   
at call 通知付款；按通知 `s|\"@2  
at constant market price 按固定市价计算 k-t,y|N  
at constant price 按固定价格计算 ]"7El;2z  
at cost 按成本计算 {Bw
N4r46  
at current market price 按当时市价计算；按现时市价计算 :;#c:RKi:  
at current price 按当时价格计算；按现时价格计算 ' ]H#0.  
at factor cost 按要素成本计算；按生产要素成本计算 :7'0:'0$t  
at money-of-the-day price 按付款当日价格计算 j+ T\c2d  
at or better 按指定或较佳价位〔买卖指令〕 bx'B;rZr  
at par 按面值计算；平价 cmC&s'/8`D  
at sight 见票即付 TO;]9`~;Mu  
at the close 按收市盘 3mnLV*aRt  
at the opening 按开市盘 J>&dWKM3  
attestation 见证；见证条款 ~>wq;T:=  
at-the-money option 平价期权 +O%a:d%  
attorney 受权人；受托代表人 Qr xO erp  
attornment 新拥有人承认书 4'u|L&ow  
attributable profit 可归属利润 .x9nWa  
attributable share value 可归属股份价值 |7 W6I$Xl  
Auckland Stock Exchange 奥克兰证券交易所 >O[^\H!\  
auction 拍卖 ]mDsUZf<  
auctioneer 拍卖商 V0wC@?  
audit 审计；核数 qoyGs}/I8  
Audit Commission 审计署 g^|_X1{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] SJY"
]7  
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〕 1tK6lrhj  
audit review 帐目审查 d#$i/&gE  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 FCw VVF0y  
audited account 审计帐目；经审计的帐目 2*cKFv{  
audited annual account 经审计的周年帐目 WLA_YMlA  
audited balance sheet 经审计的资产负债表 RdpQJ)3F  
auditor 核数师；核数主任；审计师 19.!$;  
auditor's certificate 核数师证明书；审计师证明书 ,L;c{[*
rh  
auditor's report 核数师报告；审计师报告 N'W>pU  
Aussie bond 澳元债券 Ij,?G*  
austerity budget 紧缩预算 ,_7tRkn  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 r+WP
Q`Ar  
Australia All Ordinaries Index 澳洲所有普通股票指数 [zO(V`S2  
Australian Dollar [AUD] 澳元 <\#  
Australian Options Market 澳大利亚期权市场
-_H2FlB  
Australian Securities Commission 澳洲证券事务监察委员会 ?R~Ye  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 yW7S }I  
Australian Stock Exchange 澳大利亚证券交易所 Y)-)NLLG;n  
Austrian Schilling [ATS] 奥地利先令 #'{PYr  
authentication 认证；鉴证 laIC}!  
authority to purchase 委托购买证；委购书 PT5ni6  
authorization 认可；核准；授权；授权书 fn"jYSy  
authorization by direction 指示授权 ~O3uje_  
authorization by instruction 指令授权 A_$Mt~qKi^  
authorization by warrant 令状授权 W,eKQV<j  
authorization of unit trust 单位信托的认可 "{1}  
authorized agent 指定代理人 */@bNT9BgO  
authorized capital 法定资本 XVK[p=cIL  
authorized clerk 出市员 '}[L sU  
authorized dealer 认可交易商 c^/?VmCQ}  
authorized financial institution 认可财务机构 nV6g]#~@  
authorized fund 认可基金 g960;waz3  
authorized fund house 获授权的基金公司；认可基金公司 ri_6wbPp  
authorized institution 认可机构 `oI/;&  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~+NFWNgN  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \|4MU"
ri  
authorized insurer 获授权保险人；获认可承保人 J}`$WL:  
authorized investment 特准投资项目 )^a#Xn3z  
authorized person 获授权人 [/`Hz]R  
authorized representative 获授权代表 _T
eRsA  
authorized share capital 法定股本 iPi'5g(a   
automated quotation system 自动报价系统 "r(pK@h  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Vste$V  
自动交易系统〔香港期货交易所有限公司〕 9kiy^0 7
G  
automatic adjustment mechanism 自动调整机制 [(ib9_`A'1  
automatic adjustment system 自动调整系统 Hw-oh?=  
Automatic Clearing House 自动票据交换所 < $/Yw   
automatic exchange rates accumulation system 自动化汇率累集系统 sA7K ;J})  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 tfU3 6PR  
automatic teller machine [ATM] 自动柜员机 /3HWP`<x  
autopay 自动转帐 [T&y5"@  
available assets 可用资产 UyfIAC$S  
available fiscal reserve 现存财政储备 ~\(>m=|C:H  
available profit 可用利润 /bj`%Q.n  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 C4K&flk]  
average 平均；平均数；海损 9YsO+7[  
average basic salary 平均基本薪金 |
a~&E@0c  
average consumer expenditure 平均消费开支；一般消费开支
#1lS\!  
average cost 平均成本 ;eSf4_~  
average cost of land production 增辟土地平均成本 761"S@tf$}  
average daily turnover 平均每日成交额 )ejqE6'[  
average daily wage rate 平均每日工资率 r}M4()9L  
average expenditure pattern 平均开支模式 LfSUY  
average growth rate 平均增长率 KQI} 5  
average net fixed assets 固定资产平均净值 PL2Q!i`[o  
average of relatives 相对价格平均数 OX`GN#yl  
average price 平均价格 * =N6_  
average propensity to consume 平均消费倾向；一般消费倾向 Q`fA)6U  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Bc,z]  
average rate 平均率 dK`O,[}  
average revenue 平均收入；平均收益 +4vX+;: br  
average stock 平均库存；平均存货 ,#FH8%Yf  
average yearly rent 平均年租 tQ<2K*3]  
avoidance of double taxation 避免双重课税
Ji?UG@  
avoidance of tax 避税

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