一些有用的会计术语(也不知道发的地方对不对)A

A: ZZ/cq:3$P  
A share Ａ股；甲类股份 g*\/N,"z  
abatement of tax 减税；减扣免税额 lJykyyCY+  
ABN AMRO Bank N.V. 荷兰银行 ,O=a*%0rt  
above-the-line expenditure 线上项目支出；经常预算支出 \8uo{#cL8  
above-the-line receipt 线上项目收入；经常预算收入 2.}R
 
ABSA Asia Limited 南非联合亚洲有限公司 !=Y;h[J.p  
absolute change 绝对数值变更 CR4rDh8za  
absolute expenditure 实际开支 ?tf&pgo  
absolute guideline figure 绝对准则数字 78n}rT%k1  
absolute interest 绝对权益 ;y?);!g  
absolute order of discharge 绝对破产解除令 ;N+$2w  
absolute profit margin 绝对利润幅度 71FeDpe  
absolute value 实值；绝对值 6XEZ4Q
P}  
absolutely vested interest 绝对既得权益 `U!y
&Q$,  
absorbed cost 已吸收成本；已分摊成本 GYRYbiwqdi  
absorption 吸收；分摊；合并 O@8pC+#`Z  
absorption rate 吸收率；摊配率；分摊率 W:&R~R  
ACB Finance Limited 亚洲商业财务有限公司 k!jNOqbb  
acceptable form of reciprocity 合理的互惠条件 ~CRSL1?  
acceptable rate 适当利率；适当汇率 K5 3MMH[q#  
acceptance agreement 承兑协议 S6nhvU:  
acceptance for honour 参加承兑 Mro4`GL  
acceptor 承兑人；接受人；受票人 gLD`wfZR  
acceptor for honour 参加承兑人 )G^TW'9  
accident insurance 意外保险 ^jdL@#k00  
Accident Insurance Association of Hong Kong 香港意外保险公会 |
wxGpBau  
accident insurance scheme 意外保险计划 OL59e%X  
accident year basis 意外年度基准 ofc.zwH  
accommodation 通融；贷款 a<XCNTaVT  
accommodation bill 通融票据；空头票据 =<f-ob8,  
accommodation party 汇票代发人 jdut4 nFc  
account balance 帐户余额；帐户结余 `Y?t@dd  
account book 帐簿 CF y}r(q  
account collected in advance 预收款项 $KV&\Q3\0  
account current book 往来帐簿 <x%M3BTx  
account of after-acquired property 事后取得的财产报告 wn+FTqj  
account of defaulter 拖欠帐目 BJjx|VA+  
account payable 应付帐款 ClW'W#*(Y  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 }6RT,O g  
account receivable 应收帐款 }m]q}r  
account receivable report 应收帐款报表 3
3l>{
(y  
account statement 结单；帐单；会计财务报表 2H#N{>7  
account title 帐户名称；会计科目 H(+<)qH  
accountant's report 会计师报告 YZ#V#[j'^  
Accountant's Report Rules 会计师报告规则 e]+OO g&  
accounting and auditing procedure 会计与审计程序；会计与核数程序 9>m%`DG*  
Accounting Arrangements 《会计安排》 W-2i+g)  
accounting basis 会计基础 noVa=aU^  
accounting by Official Receiver 破产管理署署长呈交的帐目 8``;0}'PC  
Accounting Circular 《会计通告》 yFIy`9R  
accounting class 会计类别 6y+b5-{'  
accounting date 记帐日期；会计结算日期 wjU.W5IR  
accounting for money 款项核算  ~m=EM;  
Accounting Officer 会计主任 I\P Bu$Ww  
accounting period 会计报告期；会计期 2F_ R/{D  
accounting policy 会计政策；会计方针 /4S;QEv  
accounting practice 会计惯例 4 (?MUc  
accounting principle 会计准则 BW[5o3 i  
accounting record 会计记录 =y ]Jl,_.  
accounting report 会计报告 i`U:gw  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cH`^D?#se  
Accounting Society of China 中国会计学会 sOFa!bdPW  
accounting statement 会计报表 JXQPT  
accounting system 会计制度；会计系统 }amU[U,  
accounting transaction 会计事项；帐务交易 ;|ub!z9GG  
accounting treatment 会计处理 >G)qns9  
accounting year 会计年度 U)jUq_LX  
accretion 增值；添加 _]#klL  
accrual 应计项目；应累算数目 =6nD0i9+  
accrual basis 应计制；权责发生制 8m=Z|"H@  
accrual basis accounting 应计制会计；权责发生制会计 I?Y d   
accrue 应累算；应计 54p tP  
accrued benefit 应累算利益 0`hwmDiB"  
accrued charges 应计费用 [5ethM  
accrued cumulative preference share dividend 应累算的累积优先股股息 6k0^x Q  
accrued expenses 应累算费用 % +Pl+`?E  
accrued interest payable 应付利息；应计未付利息 vS;'}N  
accrued interest receivable 应收利息；应计未收利息 VC&c)X  
accrued right 累算权益 ^tAO_~4  
accruing profit 应累算的利润 tiQ;#p7%  
accumulated fiscal reserve 累积财政储备 Fxd{ Zk`  
accumulated profit 累积利润；滚存溢利 q|#MB7e/  
accumulated reserve 累积储备 mMw;0/n  
accumulation of surplus income 累积收益盈余 ma8wmQ9JR  
acquired assets 既得资产 pu;3nUH  
acquisition 收购；购置；取得 9/TY\?U  
acquisition cost 购置成本 <bmLy_":  
acquisition expenses 购置费用 hq_~^/
v\  
acquisition of 100% interest 收购全部股权 )@7DsV/M  
acquisition of control 取得控制权 Ub)I66  
acquisition of fixed assets 购置固定资产 66:ALFwd7  
acquisition of shell “买壳” M-9gD[m  
acquisition price 收购价 6vz1*\:H~  
act of God 天灾 /0==pLa4  
acting partner 执事合伙人 ~uaP$*B[  
active market 买卖活跃的市场；交投畅旺的市场；旺市 90:K#nW;  
active partner 积极参与的合伙人 tm)*2lH6  
active trading 交投活跃 ~t/JCxa  
actual circulation 实际流通 tB6k|cPC  
actual cost 实际成本 hY;_/!_  
actual expenditure 实际开支；实际支出 `| 9Ku  
actual income 实际入息；实际收入；实际收益 $C_M&O}  
actual market 现货市场 aiftlY  
actual price 现货价；实际价格 WYIw5jzC  
actual profit 实际利润 z]#hWfM4B:  
actual quotation 实盘；实际价位；实际报价 B4W\ t{  
actual year basis 按实际年度计算 "n?<2 wso  
actuals 实货 6
DP[g8  
actuarial investigation 精算调查 `.BR=['O  
actuarial principle 精算原则 UmP'L!  
actuarial report 精算师报告 T!^Mvat  
Actuarial Society of Hong Kong 香港精算学会 }=GM?,7b  
actuarial valuation 精算师估值 Ti= 3y497S  
actuary 精算师 "~$$  
ad referendum agreement 暂定协议；有待覆核的协定 womq^h6  
ad valorem duty 从价税；按值征税 R_e)mkE  
ad valorem duty system 从价税制 M []OHw  
ad valorem fee 从价费 >Q2). E  
ad valorem tariff 从价关税 }B)jq`a?|\  
additional allowance 额外免税额 it}-^3AM  
additional amount for unexpired risk 未过期风险的额外款额 d'zT:g  
additional assessable profit 补加应评税利润 H?:Jq\Ba0  
additional assessment 补加评税 -J$g(sikt  
additional commitment 额外承担 7kz-V.  
additional commitment vote 额外承担拨款 kL7^$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 HHS45kg[c  
additional dependent parent allowance 供养父母额外免税额 K5flit4-  
additional provision 额外拨款 981!2*  
additional stamp duty 附加印花税 EF;,Gjh5p  
additional tax 补加税罚款；补加税款 Jp]T9W\  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 1D1b"o  
adjudged bankrupt 被裁定破产 $L{7%]7QC  
adjudicated bankrupt 裁定破产人 ^ }#f()  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :R+],m il  
adjudication of bankruptcy 裁定破产；宣告破产 \C/z%Hf7-  
adjudication of insolvency 裁定无力偿还债务 k&GHu0z  
adjusted actual 经调整的实数；调整后的实数 a!t V6H  
adjusted current assets 经调整的流动资产；调整后的流动资产 &'O?es|Lb  
adjusted figure 经调整的数字；调整后的数额 nFXAF!,jj  
adjusted liabilities 经调整的负债；调整后的负债 !<Z{@7oH  
adjusted loss 经调整的亏损；调整后的亏损 a$+#V=bA  
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 :kp0EiJ  
adjusted profit 经调整的利润；调整后的利润 f5?hnt`m  
adjusted surplus 经调整的盈余额；调整后的盈余额 T
T"3^@  
adjusted value 经调整的价值；调整后的价值 X<xqT  
adjustment 调整；修订；理算〔保险〕 878tI3-  
adjustment centre 调剂中心 h)o]TV  
adjustment lag 调整过程的时间差距；调整时差 u2lmwE  
adjustment mechanism 调整机制 *Q/E~4AW|t  
adjustment of loss 亏损调整 .BL:h&h|y  
adjustment process 调整过程；调整程序 raQYn?[  
adjustment range 调整幅度 w-: D  
administered exchange rate 受管制汇率 . bG{T|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 AQ}l%  
administration expenses 行政费用 3wNN<R  
administration fee 手续费；行政费 4(m3c<'P  
administration in bankruptcy 破产管理 *|'}v[{v^9  
administration order 遗产管理令 ^<9)"9)m_  
administrator 管理人；遗产管理人 (46U|P(v  
administrator of the estate 遗产管理人 ? ).(fP  
admission of debt 债项承认书 MZ^Ch   
admission of proof 接纳债权证明 E& ]_U$  
advance 放贷款项；垫付款项；预支款项；预付款项 ^ wQcB  
advance account 暂支帐目；预付款帐户 liG~
y|  
advance compensation 预付补偿金 LW?2}`+  
advance from shareholder 股东垫款 /nM*ljfB\  
advance pending reimbursement 预支以待日后付还 4~WlP,,M  
advanced economy 先进经济体系 jr1Se9u D  
advancement 预付；预付财产 b-b;7a\N  
advances warrant 垫款令 }}
s) +d  
advancing 贷出 &ps6s.K  
adverse balance 逆差 N7B}O*;  
adverse exchange 逆汇 AzX(~Qc  
advertisement addressed to shareholders 在报章刊登的致股东通告 `q1}6U/k  
advice for collection 托收通知书 ?M<|r11}  
advice of drawing 提款通知书；汇票通知书 uN&M\(  
advice of payment 付款通知 =+Tsknq  
Advisory Committee [Securities and Futures Commission] ~[;{   
谘询委员会〔证券及期货事务监察委员会〕 &|] Fg5  
Advisory Committee on Diversification 经济多元化谘询委员会 H2]BMkum  
affidavit 誓章；遗产申报誓章 MZ
i8Fo'  
affidavit of no receipt 述明无收款的誓章 b
VOO)  
affiliate 联号；联营公司；附属公司 *<3iEeO/R  
affiliated company 附属公司；联号；联营公司 EEg O  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 -AeHY'T  
affordability 负担能力 tQnJS2V"{u  
African Development Bank [AfDB] 非洲开发银行 F\P!NSFZV  
after-acquired property 事后取得的财产 A?V<l<EAm  
after-hours dealing 市后交易 "j;!_v>=f`  
after-tax profit 税后盈利；税后利润；税后溢利 9;:7e*x]lc  
agency agreement 代理协议 A>y#}^l]  
agency expenses 代理机构的开支 / GZV_H%v  
agency fee 代理费 :O#gJob-%s  
Agency Law 《代理法》 Q,TaJ]  
agent 代理人；承销人 ?(M\:`G'  
agent of company 公司代理人 [M2Dy{dh  
agent's fee 代理人费；经纪费 oG
9SO^v_  
aggregate 总计；总数；总体数字 D2-O7e  
aggregate amount 总款额；总额 <v-92?  
aggregate assets and liabilities 总体资产与负债 C$0ITw  
aggregate at constant price 按固定价格计算的总体数字 .?7So3  
aggregate demand 总需求 t9n'!  
aggregate gross position 总持仓量 <sF!]R&4  
aggregate limit 总限额 lZ+/\s,]|  
aggregate of salaries tax 合计薪俸税  A8`orMo2  
aggregate performance 总体表现；总体业绩 Jz2q\42q  
aggregate supply 总体供应 n%Rjt!9  
aggregate surplus 总盈余 (BhL/A 4  
aggregate total 整体总额 Ut=0~x.=<  
aggregate value 总值；合计价值 5[hlg(eb  
aggregated basis 合计基准 )S"o{N3B  
aggregated net chargeable income 合计应课税入息实额 M{y|7e%K  
aggregation 合并计算；合计；总和 c'[( d5^|  
aggregation of incomes of husband and wife 夫妇入息合并计算 k.ww-nH  
aggregation of property 财产的总和 j[BgP\&,  
agio 差价；贴水 !-@SS>  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 _c,&\ wl$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
uof0Oc.  
《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》 yl|R:/2V  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment PK9Qm'W b  
《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》 0honHP  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment nFSG<#x\  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 T&e%/  
agreement for a settlement 授产协议 DwQp$l'NfW  
agreement for assignment 转让协议 gB'`I(q5.  
agreement for sale 售卖协议；买卖协议 1W4H-/Re  
agreement for sale and purchase 买卖协议 %0go%_  
agreement for the payment of interest 支付利息协议 $Jt8d|UP  
agreement for the repayment of money 还款协议 cbY3mSfn*  
agreement of reinsurance 再保险协议 ~MD><w>  
Agricultural Bank of China 中国农业银行 ~n)]dFy  
air passenger departure tax 飞机乘客离境税 zh?xIpY  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 NdaM9a#TZ  
airport tax 机场税 m}sh I8S  
alcohol duty 酒精税 jR}*bIzv  
alienation 让与；让渡；转让 _qdWQFuM  
alimony 生活费；赡养费 )Ep@$Gv|S  
All Ordinaries Index [AOI] 所有普通股指数 -1dIZy  
all risks 全险；综合险 yzODF>KJ  
All Sales Record for Stock Market 《股票市场成交报告》 -U&098}<K  
Allied Capital Resources Limited 新联财务有限公司 qrOB_Nz  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ([E#zrz%  
allocation letter 拨款信件 ',<{X(#(  
allocation of fund 分配款项；预留款项 ">rsA&hN-  
allocation of profit 利润分配；溢利分配 XP3QBq  
allocation warrant 拨款令 "4k"U1  
allotment 分配；配股 oTZo[T@zRx  
allotment notice 股份配售通知；配股通知 hlt9x.e.A  
allotment of shares 股份分配 lb=2*dFJ1  
allowable 可获宽免；免税的 h6K!|-Gq.  
allowable business loss 可扣除的营业亏损 6B4hSqjh  
allowable expenses 可扣税的支出 iFXUKGiV  
allowance 免税额；津贴；备抵；准备金 ^!XU+e+:0  
allowance for debts 债项的免税额 75' Ua$  
allowance for depreciation by wear and tear 耗损折旧免税额 i@sCMCu6  
allowance for funeral expenses 殡殓费的免税额 Z{j!s6Y@{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 IhtmD@H}  
allowance for repairs and outgoings 修葺及支出方面的免税额 4"`=huQ  
allowance to debtor 给债务人的津贴 ]M02>=1  
alteration of capital 资本更改 z0FR33-  
alternate trustee 候补受托人 X:iG[iU*  
amalgamation 合并 %l0_PhAB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 "@F*$JGT y  
ambit of charges 征税范围；收费范围 OD>u$tI9  
amended valuation 经修订的估值 KI^q 5D ?  
American Commodities Exchange 美国商品交易所 @*AYm-k  
American Express Bank Limited 美国运通银行 B`t)rBy  
American Stock Exchange 美国证券交易所 R A-^!4tX  
amortization 摊销 ~M|NzK_9  
amount due from banks 存放银行同业的款项 *
=r@vQ  
amount due from banks abroad 存放海外银行同业的款项 d{(s-  
amount due from holding companies 控股公司欠款 <<~lV5  
amount due from local banks 存放本港银行同业的款项 ^*j[&:d  
amount due to banks 银行同业的存款 j58Dki->.  
amount due to banks abroad 海外银行同业的存款 T(t <Ay?c  
amount due to holding companies 控股公司存款 [0( E>vm  
amount due to local banks 本港银行同业的存款 xV }:M  
amount due to outport banks 外埠银行同业的存款 Wl@0TUK  
amount for note issue 发行纸币的款额 lUy*549,  
amount of bond 担保契据的款额 E0WrpGZ  
amount of consideration 代价款额 uk>q\j  
amount of contribution 供款数额 KR+aY.  
amount of indebtedness 负债款额 7l4InR]  
amount of principal of the loan 贷款本金额 |~1rKzZwF  
amount of rates chargeable 应征差饷数额 5+#?7J1  
amount of share capital 股本额 10a=Y
G  
amount of sums assured 承保款额 "1=.5:y
G  
amount of variation 变动幅度 D~t"9Z\  
amount of vote 拨款数额 |>m# m*{S  
amount payable 应付款额 !ds"88:5^  
amount receivable 应收款额 98<bF{#0WM  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h[M6.  
analysis 分析 AOq9v~)z-  
ancillary risk 附属风险 3:z4M9f  
annual account 周年帐目；周年帐目报表；年度决算；年结 ZKiL-^dob  
annual accounting date 年结日期 N69eIdl  
annual allowance 每年免税额；年积金；年度津贴；年津 !rN#PF>  
annual balance 年度余额 `t/@ L:  
annual disposable income 每年可动用收入 g6k&c"%IQ(  
annual estimates 周年预算 '=@H2T6=  
annual fee 年费 C
>\h?<s  
annual general meeting 周年大会 GhchfI.  
annual growth rate 年增率；每年增长率 D|8sjp4  
annual long-term supplement 长期个案每年补助金 8z3I~yL_`+  
annual pensionable emolument 可供计算退休金的年薪 -X6\[I:+A  
annual report 年报 @8x6#|D  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3e!a>Gl*  
annual return 周年报表；周年申报表；每年报税表格 6kmZ!9w0|  
Annual Return Rules 《周年报表规则》 jQw`*Y/,  
annual review of consumer prices 每年消费物价回顾 $TH'"XK  
annual roll-forward basis 逐年延展方式 ,AFC1t[0  
annual salary 年薪 J_((o  
annual statement 年度报表；年度决算表 qJAv=D  
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 4N0W& Dy  
annuitant 年金受益人 GwU>o:g"  
annuity 年金 vb80J<4  
annuity contract 年金合约 HnYFE@Nl:U  
annuity on human life 人寿年金 \M1M2(@pDJ  
antecedent debt 先前的债项 #E~WVTOw  
ante-dated cheque 倒填日期支票 v;NZ"1=_  
anticipated expenditure 预期开支 6#lC(ko'  
anticipated net profit 预期纯利 _g/TH-;^  
anticipated revenue 预期收入 wb}N-8x  
anti-inflation measure 反通货膨胀措施 6vp8LNSW  
anti-inflationary stance 反通货膨胀立场 UVQa af  
apparent deficit 表面赤字 %RK\Hz2q3  
apparent financial solvency 表面偿债能力 SBYMDKZ  
apparent partner 表面合伙人 WEY97_@  
application for personal assessment 个人入息课税申请书 xs83S.fHg  
application of fund 资金应用 !xx> lX5  
application to release as liquidator and to destruct the books of accounts and documents 3Wtv+L7Br  
申请免除清盘人职务及毁灭帐簿与文件 &>wce5uV  
appointed actuary 委任精算师 dp%pbn6w  
appointed auditor 委任核数师；委任审计师 G\aLg  
appointed trustee 委任的受托人 Z2pN<S{5  
appointer 委任人 \w@_(4")Qb  
apportioned pro rata 按比例分摊 KTAe~y  
apportionment 分配；分摊 | 9\7xT  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X6"^:)&1M  
apportionment formula 分摊方程式 yADN_  
apportionment of estate duty 遗产税的分摊 (fI&(";t  
appraisal 估价；评估 #B.w
7y5*  
appreciable growth 可观增长 U!-+v:SF  
appreciable impact 显着影响 \i;~~;D  
appreciable increase 可观增长 fG[3%e  
appreciation 增值；升值 O%q;,w{prW  
appreciation against other currencies 相对其他货币升值 J#OE}xASoA  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "}~i7NBB  
appreciation tax 增值税 Vlxb<$5Nh  
appropriation 拨款；拨用；拨付 yPxG`w'  
appropriation account 拨款帐目 bQ\-6dOtv  
Appropriation Bill 拨款法案 9'*ZEl^?D  
appropriation-in-aid system 补助拨款办法 ^xkppN2  
approved assets 核准资产 YO!7D5rV#  
approved basket stock 认可一篮子证券 #SLxNAH  
approved budget 核准预算 S&)) 0d  
approved charitable donation 认可慈善捐款 +qW w
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8  
approved charitable institution 认可慈善机构 qzbkxQu]g  
approved currency 核准货币；认可货币 6L
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approved estimates 核准预算 gp&& c,  
approved estimates of expenditure 核准开支预算 Hk~ gcG  
approved overseas insurer 核准海外保险人 %F]9^C+  
approved overseas trust company 核准海外信托公司 n4_:#L?  
approved pooled investment fund 核准汇集投资基金 oJ;O>J@c  
approved provident fund scheme 认可公积金计划 {uQ)p=  
approved provision 核准拨款 "VVR#H}{  
approved redeemable share 核准可赎回股份  _I}L$  
approved regional stock 认可地区性证券 gBiQIhz  
approved retirement scheme 认可退休金计划 >^\>-U|  
approved subordinated loan 核准附属贷款 [#*?uu+ jK  
arbitrage 套戥；套汇；套利 O[(HE8E  
arbitrageur 套戥者；套汇者 +}L3T"  
arbitrary amount 临时款项 ~1]2A[`s!  
arrangement 措施；安排；协定 x_iy;\s1  
arrears 欠款 5\kZgX
WIh  
arrears of pay 欠付薪酬 bZlLivi  
arrears of revenue 逾期未收税款；逾期未收的帐项 1S.e5{  
articles of association 组织章程；组织细则；组织章程细则 2Q'XB  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 08n%% F  
ascertainment of profit 确定利润 a):Run  
"Asia Clear" “亚洲结算系统”
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Asia Commercial Bank Ltd. 亚洲商业银行有限公司 pZJQKTCG  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 C.e|VzQa  
Asian Development Fund [ADF] 亚洲发展基金 %LZM5Z^  
Asian dollar bond 亚洲美元债券 Xgth|C}k  
Asian dollar market 亚洲美元市场 F@(}=w^(A  
Asian dollar rate 亚洲美元利率 w wRT$-!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ?OYwM?Uf  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 RDZh>K PG  
asked price 沽盘；喊价；索价；卖方报价 a4qpnr]0  
assessable income 应评税入息 sluZ-,zE  
assessable loss 应评税亏损 _(kwD^x6O{  
assessable profit 应评税利润 [ *a>{sO[  
assessable value 应评税值 }br<2?y,  
assessed profit 估定利润 o/[yA3^  
assessed value 经评估价值 wj5s5dH  
assessment 评税；评定；估价；评税单 e]B<\i\T  
assessment number 评税编号；估价编号 LY cSMuJ  
assessment of additional tax 补加税评税 64?$TT  
assessment of performance 业绩评估；实绩评价 ?9okjLp1n  
Assessor 评税主任 D}/.;]w<[&  
asset price bubbles 资产价格泡沫 gx9sBkoq5D  
asset-backed securities 具资产保证的证券 *]| JX&  
assets accretion 资产增值 T2PFE4+Dp  
assets and liabilities 资产与负债 V5@[7ncVf  
assets betterment statement 资产递增表；资产改进表 ue:P#] tx  
assets lending 实物放款；有抵押贷款 vKOn7  
assets of the company passing on the death 死者去世时转移的公司资产 6{r[Dq  
assets pledged as security for liabilities 用作负债抵押的资产 /ZN5WK  
assets portfolio 资产投资组合 86 /i~s  
assets price 资产价格 ieLN;)Iy^  
assets quality 资产质素 c&?H8G)x  
assets realization 资产变现 GZ[h`FJg/  
assets refinancing arrangement 资产再集资安排 E=~WQ13Q  
assets securitization 资产证券化 4k?JxA)  
assets situated outside Hong Kong 在香港以外地方的资产 `lh?Z3W  
assets stripping 削减资产；拆卖资产 jqsktJw#i  
assets value 资产值 @.@#WHde  
assignee 承让人 L , Fso./y  
assignment 转让；转让书；转让契 2u H\8A+'f  
assignment of interest 权益转让 [_G0kiI}W"  
assignment of letters patent and trade mark 专利证书及商标转让 5@rqU(]<  
assignment of property 物业转让；物业转让书 )w?$~q  
assignment right 转让权 im[gbac  
assignor 转让人
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associate 有联系的人；有关连人士；相联者；合伙人；联系人 %=O!K>^vt<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 4^}PnU7z  
associate member 附属会员 }`FC
_
_  
associated body corporate 相联法人团体 {Qmb!`F  
associated company 相联公司；联属公司 cYn}we}7  
associated corporation 相联法团 N6 (w<b  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] k)' z<EL6c  
公认会计师公会〔英国〕 >
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Association of Futures Exchange Brokers 香港期货经纪协会 aNU%OeQA  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 6}lEeMRW  
association of underwriters 承保人组织 Q>g$)-8  
assumption of control 接管 R*G>)YH  
assurance 担保；保险；转易；转易书 /Z_ [)PTH  
assurance of interest 权益的转易 dY`J,
s  
at 19XX price 按一九ＸＸ年价格计算 Ijro;rsEKM  
at a discount 按赔价计算；按贴水价格计算；打折扣 (lsod#wEMg  
at a premium 按溢价计算；按升水价格计算 7TY"{?~O5  
at call 通知付款；按通知 #l% \}OC  
at constant market price 按固定市价计算 /j\TmcnU^  
at constant price 按固定价格计算 v86`\K*0Y  
at cost 按成本计算 x&b-Na3Xi  
at current market price 按当时市价计算；按现时市价计算 c0p=/*s(  
at current price 按当时价格计算；按现时价格计算 SFNd,(kB*z  
at factor cost 按要素成本计算；按生产要素成本计算 DOU?e9I2  
at money-of-the-day price 按付款当日价格计算 7+r5?h|  
at or better 按指定或较佳价位〔买卖指令〕 .[85<"C  
at par 按面值计算；平价 rX}==`#\  
at sight 见票即付 J0bs$  
at the close 按收市盘 Yaepy3F  
at the opening 按开市盘 CPM6T$_qE  
attestation 见证；见证条款 3?CpylCO  
at-the-money option 平价期权 R}<s~` Pl  
attorney 受权人；受托代表人 JY8pV+q @=  
attornment 新拥有人承认书 ]
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attributable profit 可归属利润 j=QjvWD  
attributable share value 可归属股份价值 &c ~)z\$  
Auckland Stock Exchange 奥克兰证券交易所 X^^D[U  
auction 拍卖 TL:RB)- <  
auctioneer 拍卖商 SP1oBR"3  
audit 审计；核数 N|L5Ru
  
Audit Commission 审计署 ,IATJs$E  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] T`[ZNq+${  
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〕 )`7h,w J[1  
audit review 帐目审查 5R G5uH/-<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^TK)_wx  
audited account 审计帐目；经审计的帐目 :e vc  
audited annual account 经审计的周年帐目 /! G0 g%k  
audited balance sheet 经审计的资产负债表 ee` =B  
auditor 核数师；核数主任；审计师 Vo8"/]_h  
auditor's certificate 核数师证明书；审计师证明书 VO?NrKyeW  
auditor's report 核数师报告；审计师报告 YL0RQa  
Aussie bond 澳元债券 x"De 9SB  
austerity budget 紧缩预算 SVz.d/3Y  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }CqIKoX.  
Australia All Ordinaries Index 澳洲所有普通股票指数 zKT<QM!`  
Australian Dollar [AUD] 澳元 8}@a?QS(&  
Australian Options Market 澳大利亚期权市场 -e\56%\~_  
Australian Securities Commission 澳洲证券事务监察委员会 Vk T3_f  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ZA@"uqa6b  
Australian Stock Exchange 澳大利亚证券交易所 '2oBi6|X  
Austrian Schilling [ATS] 奥地利先令 "S#hzrEdYI  
authentication 认证；鉴证 zH4#\d  
authority to purchase 委托购买证；委购书 &>t1A5  
authorization 认可；核准；授权；授权书 Xxw.{2Ji!q  
authorization by direction 指示授权 :\RB ^3;  
authorization by instruction 指令授权 V@f#/"u'  
authorization by warrant 令状授权 P .(X]+  
authorization of unit trust 单位信托的认可 Us.jyg7_c  
authorized agent 指定代理人 1Xc%%j  
authorized capital 法定资本 j pV  
authorized clerk 出市员 
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authorized dealer 认可交易商 b=EZtk6>  
authorized financial institution 认可财务机构 9Ua@-  
authorized fund 认可基金 /% 1lJD  
authorized fund house 获授权的基金公司；认可基金公司 mJT m/C  
authorized institution 认可机构 8=uljn/  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Q)&Ztw<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 7X>3WF  
authorized insurer 获授权保险人；获认可承保人 A'2:(m@{T  
authorized investment 特准投资项目 inrL'z
 
authorized person 获授权人 %)V3QnBO  
authorized representative 获授权代表 HrxEC)V6#  
authorized share capital 法定股本 5~QB.m,>  
automated quotation system 自动报价系统 RL9P:] ^  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] VUy 1?n  
自动交易系统〔香港期货交易所有限公司〕 7]bqs"t  
automatic adjustment mechanism 自动调整机制 0T;WN$W|
 
automatic adjustment system 自动调整系统 &Y$rVBgQ  
Automatic Clearing House 自动票据交换所 dI|/Xm>  
automatic exchange rates accumulation system 自动化汇率累集系统 d0az#Yg!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 d?.x./1[qi  
automatic teller machine [ATM] 自动柜员机 ;'}xD5]  
autopay 自动转帐 24fWj?A|^  
available assets 可用资产 RR|Eqm3)  
available fiscal reserve 现存财政储备 9 |Y?#oZ1  
available profit 可用利润 qZG >FC37  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 5Tq 3L[T5;  
average 平均；平均数；海损 &h-1Z}  
average basic salary 平均基本薪金 m\=u/Zip  
average consumer expenditure 平均消费开支；一般消费开支 gE~31:a^  
average cost 平均成本 u:$x,Q  
average cost of land production 增辟土地平均成本 `R^VK-=C  
average daily turnover 平均每日成交额 \Qn8"I83AV  
average daily wage rate 平均每日工资率 \=~Ap#Mpc4  
average expenditure pattern 平均开支模式 g&V.o5jIhc  
average growth rate 平均增长率 Xqk$[peS  
average net fixed assets 固定资产平均净值 oGZ9@Y)(T  
average of relatives 相对价格平均数 DS fKUx&  
average price 平均价格 \ZB;K~BV&  
average propensity to consume 平均消费倾向；一般消费倾向 ?~Des"F6)1  
average propensity to save 平均储蓄倾向；一般储蓄倾向 o hCPNm  
average rate 平均率 P.0-(  
average revenue 平均收入；平均收益 `Ii>wb  
average stock 平均库存；平均存货 .wywO|  
average yearly rent 平均年租 >xN^#$ng}  
avoidance of double taxation 避免双重课税 I uDk9<[b:  
avoidance of tax 避税

恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 P?
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