一些有用的会计术语(也不知道发的地方对不对)A

A: GYfOwV!zB  
A share Ａ股；甲类股份 1j$\ 48
Z  
abatement of tax 减税；减扣免税额 O`9c!_lis  
ABN AMRO Bank N.V. 荷兰银行 gHLI>ew*QR  
above-the-line expenditure 线上项目支出；经常预算支出 JP5e=Z<  
above-the-line receipt 线上项目收入；经常预算收入 E(P 6s;LZ  
ABSA Asia Limited 南非联合亚洲有限公司 3&+dyhL'w  
absolute change 绝对数值变更 Z5>~l  
absolute expenditure 实际开支 D#b*M)X"  
absolute guideline figure 绝对准则数字 H\Ra*EO~j  
absolute interest 绝对权益 s2{SbOBis  
absolute order of discharge 绝对破产解除令 Ev5~= ]  
absolute profit margin 绝对利润幅度 LigB!M  
absolute value 实值；绝对值 fz=?QEG  
absolutely vested interest 绝对既得权益 z6iKIw $  
absorbed cost 已吸收成本；已分摊成本 25)9R^  
absorption 吸收；分摊；合并 TC?B_;a  
absorption rate 吸收率；摊配率；分摊率 cjEqN8  
ACB Finance Limited 亚洲商业财务有限公司 $V(]z`b&  
acceptable form of reciprocity 合理的互惠条件 q++r\d^{  
acceptable rate 适当利率；适当汇率 2K91E}  
acceptance agreement 承兑协议 #[#evlr=  
acceptance for honour 参加承兑 ,Y/B49  
acceptor 承兑人；接受人；受票人 AU$~Ap*rsa  
acceptor for honour 参加承兑人 k{SGbC1=VK  
accident insurance 意外保险 f1MRmp-f'  
Accident Insurance Association of Hong Kong 香港意外保险公会 q@ -B+  
accident insurance scheme 意外保险计划 PC_!  
accident year basis 意外年度基准 `F7]M  
accommodation 通融；贷款 =\oH= f  
accommodation bill 通融票据；空头票据 }tW-l*\U  
accommodation party 汇票代发人 z%YNZ^d  
account balance 帐户余额；帐户结余 B$_4ul\)  
account book 帐簿 KGy3#r;Q
 
account collected in advance 预收款项 G%erh}0~  
account current book 往来帐簿 ,Z@#( =f  
account of after-acquired property 事后取得的财产报告 ( 2HM"Pd  
account of defaulter 拖欠帐目 4k;FZo]S  
account payable 应付帐款 35& ^spb  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 a{]=BY oL  
account receivable 应收帐款 b_31\  
account receivable report 应收帐款报表 vFVUdxPOw  
account statement 结单；帐单；会计财务报表 e^Zm09J  
account title 帐户名称；会计科目 VI2lwE3  
accountant's report 会计师报告 }csA|cC  
Accountant's Report Rules 会计师报告规则 W[8Kia-OD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 a;HAuy`M x  
Accounting Arrangements 《会计安排》 E5&Z={  
accounting basis 会计基础 7Jf~Bn  
accounting by Official Receiver 破产管理署署长呈交的帐目 j,M$l mR')  
Accounting Circular 《会计通告》 %e E^Y<@g  
accounting class 会计类别 |h]V9=  
accounting date 记帐日期；会计结算日期 fg^25g'_  
accounting for money 款项核算 fjRVYOG#  
Accounting Officer 会计主任 OUv<a`0  
accounting period 会计报告期；会计期 pLB2! +  
accounting policy 会计政策；会计方针 
b/'bhE=  
accounting practice 会计惯例 d05xn7%!{  
accounting principle 会计准则 _Je4&KU  
accounting record 会计记录 }%_|k^t  
accounting report 会计报告 o+a=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~rb0G*R>  
Accounting Society of China 中国会计学会
+` Md5.w  
accounting statement 会计报表 ?F"o+]i+^  
accounting system 会计制度；会计系统 7ftn gBv?  
accounting transaction 会计事项；帐务交易 Hf`i~6  
accounting treatment 会计处理 GJ,&$@8)  
accounting year 会计年度 $o[-xNn1  
accretion 增值；添加 Bu{Kjv  
accrual 应计项目；应累算数目 }>xwiSF?  
accrual basis 应计制；权责发生制 W{}$c`,R  
accrual basis accounting 应计制会计；权责发生制会计 E]@&<TFq  
accrue 应累算；应计 +F;2FD$  
accrued benefit 应累算利益 Cr5ND\  
accrued charges 应计费用 #rlgeHG!fs  
accrued cumulative preference share dividend 应累算的累积优先股股息 v~nKO?{   
accrued expenses 应累算费用 E\[BE<y  
accrued interest payable 应付利息；应计未付利息 3oCI1>k  
accrued interest receivable 应收利息；应计未收利息 *G58t`]r  
accrued right 累算权益 ${ {4L?7  
accruing profit 应累算的利润 f7=MgFi  
accumulated fiscal reserve 累积财政储备 YXA@ c  
accumulated profit 累积利润；滚存溢利 YN8x|DLi?  
accumulated reserve 累积储备 Mn0.!J "  
accumulation of surplus income 累积收益盈余 tIuM9D{P  
acquired assets 既得资产 *2/Jg'de  
acquisition 收购；购置；取得 ]cpb;UfM  
acquisition cost 购置成本 X0
.H(p#s  
acquisition expenses 购置费用 /Q1*Vh4  
acquisition of 100% interest 收购全部股权 '}Fe&%  
acquisition of control 取得控制权 yfG;OnkZ  
acquisition of fixed assets 购置固定资产 pR S!  
acquisition of shell “买壳” o:d7IL  
acquisition price 收购价 a"vzC$Hxd  
act of God 天灾 v)5;~.+%  
acting partner 执事合伙人 [6!k:-t+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 $Rm~ VwY#  
active partner 积极参与的合伙人 Fw<"]*iu  
active trading 交投活跃 @Q
7
4  
actual circulation 实际流通 *S;}&VAZ  
actual cost 实际成本 7>yd  
actual expenditure 实际开支；实际支出 W'./p"2g  
actual income 实际入息；实际收入；实际收益 yYCS-rF>  
actual market 现货市场 \*$^}8  
actual price 现货价；实际价格 i KSRr#/  
actual profit 实际利润 ;+hh|NiQ  
actual quotation 实盘；实际价位；实际报价 %SmOP sz  
actual year basis 按实际年度计算 )4g_S?l=  
actuals 实货 ^j<v~GTx+  
actuarial investigation 精算调查 fd)8lK[KJ"  
actuarial principle 精算原则 R]"Zv'M(AM  
actuarial report 精算师报告 qez
WfR`  
Actuarial Society of Hong Kong 香港精算学会 6Og@tho  
actuarial valuation 精算师估值 Z<vz%7w  
actuary 精算师 A0{xt*g   
ad referendum agreement 暂定协议；有待覆核的协定 t!?`2Z5  
ad valorem duty 从价税；按值征税 uMcI'=  
ad valorem duty system 从价税制 'm`O34h  
ad valorem fee 从价费 #/G!nN #  
ad valorem tariff 从价关税 ~fXNj-'RW  
additional allowance 额外免税额 1w>[&#7  
additional amount for unexpired risk 未过期风险的额外款额 y3oq{Z>  
additional assessable profit 补加应评税利润 Ik:G5m<ta  
additional assessment 补加评税 `cGks  
additional commitment 额外承担 I-#!mFl  
additional commitment vote 额外承担拨款 u+)!C*ho  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?@"@9na  
additional dependent parent allowance 供养父母额外免税额 =Vg~ VD   
additional provision 额外拨款 5{! fa  
additional stamp duty 附加印花税 r^,_m,s'<  
additional tax 补加税罚款；补加税款 4E''pW]8  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 L=<xTbY  
adjudged bankrupt 被裁定破产
Thggas,  
adjudicated bankrupt 裁定破产人 Igo`\JY  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 5U
?
O1}P  
adjudication of bankruptcy 裁定破产；宣告破产 QV[&2&&^<<  
adjudication of insolvency 裁定无力偿还债务 yX&# rI  
adjusted actual 经调整的实数；调整后的实数 ZX_QnSNZ?  
adjusted current assets 经调整的流动资产；调整后的流动资产 mIlg=8:  
adjusted figure 经调整的数字；调整后的数额 3p#UEH3  
adjusted liabilities 经调整的负债；调整后的负债 LK h=jB^bT  
adjusted loss 经调整的亏损；调整后的亏损 wkt4vE87  
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 qCI&H7u@  
adjusted profit 经调整的利润；调整后的利润 >k @t.PeoV  
adjusted surplus 经调整的盈余额；调整后的盈余额 ?
'V78N sA  
adjusted value 经调整的价值；调整后的价值 maapX/J  
adjustment 调整；修订；理算〔保险〕 G@s:|oe  
adjustment centre 调剂中心 voZaJ2ho/O  
adjustment lag 调整过程的时间差距；调整时差 k=)U  
adjustment mechanism 调整机制 IogLk
hWX  
adjustment of loss 亏损调整 C >Oe
ULD  
adjustment process 调整过程；调整程序 wX] _Ab
k  
adjustment range 调整幅度 *"^X)Y{c+l  
administered exchange rate 受管制汇率 uI,*&bP  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 K'&,]r#  
administration expenses 行政费用 fN9{@)2Mz  
administration fee 手续费；行政费 /E6)>y66  
administration in bankruptcy 破产管理 UC&$8^  
administration order 遗产管理令 Q4mtfpiDx  
administrator 管理人；遗产管理人 "5JMk -2k  
administrator of the estate 遗产管理人 G]B0LUT6c  
admission of debt 债项承认书 >\JPX  
admission of proof 接纳债权证明 29Uqdo  
advance 放贷款项；垫付款项；预支款项；预付款项 h%j4(v}r{C  
advance account 暂支帐目；预付款帐户 BFNO yv  
advance compensation 预付补偿金 B;bP~e>W  
advance from shareholder 股东垫款 'M%iS4b{IM  
advance pending reimbursement 预支以待日后付还 |6AR!  
advanced economy 先进经济体系 icG 9x  
advancement 预付；预付财产 P}6#s'07~  
advances warrant 垫款令 ZRhk2DA#FF  
advancing 贷出 )=)N9CRy  
adverse balance 逆差 {tVA(&\<  
adverse exchange 逆汇 jnV#Q ;  
advertisement addressed to shareholders 在报章刊登的致股东通告 H;=yR]E  
advice for collection 托收通知书 Yyk~!G/@  
advice of drawing 提款通知书；汇票通知书 sD3Ts;k  
advice of payment 付款通知 }Z <I%GT  
Advisory Committee [Securities and Futures Commission] 1^k}GXsWmE  
谘询委员会〔证券及期货事务监察委员会〕 l<_v3/3  
Advisory Committee on Diversification 经济多元化谘询委员会 !+$qSD,%x  
affidavit 誓章；遗产申报誓章 !MSa -  
affidavit of no receipt 述明无收款的誓章 i%yKyfD  
affiliate 联号；联营公司；附属公司 n
[/D>Pi  
affiliated company 附属公司；联号；联营公司 Yte*$cJ=  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 88u[s@  
affordability 负担能力 thPAD+u.3  
African Development Bank [AfDB] 非洲开发银行 t(}Y/'  
after-acquired property 事后取得的财产 #|\|G3Si %  
after-hours dealing 市后交易 WGV]O|  
after-tax profit 税后盈利；税后利润；税后溢利 0+0Y$;<  
agency agreement 代理协议 wW TuEM  
agency expenses 代理机构的开支 PCCE+wC6  
agency fee 代理费 X}
B]5  
Agency Law 《代理法》 @.e4~qz\  
agent 代理人；承销人 .UxkTads  
agent of company 公司代理人  !5 S#  
agent's fee 代理人费；经纪费 DvWBvs,  
aggregate 总计；总数；总体数字 _~Lu%  
aggregate amount 总款额；总额 |TJ gH<I  
aggregate assets and liabilities 总体资产与负债 [?z;'O}y  
aggregate at constant price 按固定价格计算的总体数字 ['(qeS@5O  
aggregate demand 总需求 E.#JCO|(1  
aggregate gross position 总持仓量 eI|FrBq%  
aggregate limit 总限额 z{.&sr>+v  
aggregate of salaries tax 合计薪俸税 D*L@I@ [  
aggregate performance 总体表现；总体业绩 nR%w5oe  
aggregate supply 总体供应 ?r;F'%N=  
aggregate surplus 总盈余 ,,FhE  
aggregate total 整体总额
c'$y_]  
aggregate value 总值；合计价值 8?~>FLWTXZ  
aggregated basis 合计基准 SP0ueAa}  
aggregated net chargeable income 合计应课税入息实额 V xN!Ki=  
aggregation 合并计算；合计；总和 i@{b+5$  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?(s9dS,7wZ  
aggregation of property 财产的总和 Jn(|.eT|  
agio 差价；贴水 !le#7Kii  
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》 El}~3|a?  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment )~)T[S  
《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》 kb-XEJ}L  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :|l0x a  
《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》 dnANlNMk?  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment xfUV'=~(  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ILG&l<!E  
agreement for a settlement 授产协议 8U#14U5rS  
agreement for assignment 转让协议 *`s*l+0b  
agreement for sale 售卖协议；买卖协议 Mf5kknYuL9  
agreement for sale and purchase 买卖协议 w^~s4Q_>>  
agreement for the payment of interest 支付利息协议 6/a%%1c1  
agreement for the repayment of money 还款协议 KYhL}C+  
agreement of reinsurance 再保险协议 kH06Cb  
Agricultural Bank of China 中国农业银行 Na\&}GSf^  
air passenger departure tax 飞机乘客离境税 jcePSps]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "97sH_ ,  
airport tax 机场税 f`}u9!jVR  
alcohol duty 酒精税 R]Fa?uQW  
alienation 让与；让渡；转让 QIwO _[Q  
alimony 生活费；赡养费 s$^ 2Cuhv  
All Ordinaries Index [AOI] 所有普通股指数 GWx?RIKF  
all risks 全险；综合险 <{V{2V#  
All Sales Record for Stock Market 《股票市场成交报告》 _)CCD33$  
Allied Capital Resources Limited 新联财务有限公司 dn5t7D^x  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 p3%cb?G%w  
allocation letter 拨款信件 @&h_+|:-  
allocation of fund 分配款项；预留款项 Q{hK+z`D  
allocation of profit 利润分配；溢利分配 G$`hPNSh  
allocation warrant 拨款令
$9@Z\0   
allotment 分配；配股 lz).=N}m  
allotment notice 股份配售通知；配股通知 *E@as  
allotment of shares 股份分配 V2Z
^W^  
allowable 可获宽免；免税的 +5ql
`C  
allowable business loss 可扣除的营业亏损 nCldH|>5w  
allowable expenses 可扣税的支出
CJ;D&qo  
allowance 免税额；津贴；备抵；准备金 uL-$^],  
allowance for debts 债项的免税额 q|.0Ja  
allowance for depreciation by wear and tear 耗损折旧免税额 +SFo2Wdr43  
allowance for funeral expenses 殡殓费的免税额 enMHKN g  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 Zf)<)o*  
allowance for repairs and outgoings 修葺及支出方面的免税额 <.|
]%7  
allowance to debtor 给债务人的津贴 -P]onD  
alteration of capital 资本更改 NS4W!o;"  
alternate trustee 候补受托人 T.!.3B$@]  
amalgamation 合并 .v) A|{:2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `yXHb  
ambit of charges 征税范围；收费范围 %H"AHkge:a  
amended valuation 经修订的估值 mqQ//$Y   
American Commodities Exchange 美国商品交易所 <XpG5vV  
American Express Bank Limited 美国运通银行 AQ-R^kT  
American Stock Exchange 美国证券交易所 BBoVn^Z*R  
amortization 摊销 (.M &nN'Ce  
amount due from banks 存放银行同业的款项 gA+@p'XnR  
amount due from banks abroad 存放海外银行同业的款项 Jl)Q#  
amount due from holding companies 控股公司欠款 5X`m.lhUc  
amount due from local banks 存放本港银行同业的款项 cTJG1'm  
amount due to banks 银行同业的存款 ^O5PcV3Eg  
amount due to banks abroad 海外银行同业的存款 EU7mP MxJ  
amount due to holding companies 控股公司存款 w3Qil[rg
 
amount due to local banks 本港银行同业的存款 n\scOM)3  
amount due to outport banks 外埠银行同业的存款 X{5(i3?S  
amount for note issue 发行纸币的款额 :EC[YAK+D  
amount of bond 担保契据的款额 S#D6mg$Z,  
amount of consideration 代价款额 p-8x>dmP(  
amount of contribution 供款数额 M-f; ,>  
amount of indebtedness 负债款额 x8rp Z  
amount of principal of the loan 贷款本金额 }!vJ+  
amount of rates chargeable 应征差饷数额 mVyF M -`  
amount of share capital 股本额 _`]YWvh  
amount of sums assured 承保款额 ^^*dHWHn<  
amount of variation 变动幅度 ID=^497  
amount of vote 拨款数额 WGMEZx  
amount payable 应付款额 %xwdH4_  
amount receivable 应收款额 ]\%u9,b%!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 BG20R=p  
analysis 分析 s4\_%je<v  
ancillary risk 附属风险 \N]2V(v  
annual account 周年帐目；周年帐目报表；年度决算；年结 [1`&\C_E  
annual accounting date 年结日期 <yEd'Z  
annual allowance 每年免税额；年积金；年度津贴；年津 pL'+sW  
annual balance 年度余额 OEgp!J  
annual disposable income 每年可动用收入 &q[`lIV,L  
annual estimates 周年预算 )mXu{uowr  
annual fee 年费 l:VcV  
annual general meeting 周年大会 ~LN {5zg  
annual growth rate 年增率；每年增长率 AtlUxFX0S  
annual long-term supplement 长期个案每年补助金 K<w$  
annual pensionable emolument 可供计算退休金的年薪 U{.yX7  
annual report 年报 |NWo.j>4-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }W* q
 
annual return 周年报表；周年申报表；每年报税表格 lZ}H?n%  
Annual Return Rules 《周年报表规则》 *1b)Va8v*  
annual review of consumer prices 每年消费物价回顾 m:{IVvN
_  
annual roll-forward basis 逐年延展方式 ^{fA:N=  
annual salary 年薪 &Ukh  
annual statement 年度报表；年度决算表 d#3
E'8  
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 1A\N$9Dls  
annuitant 年金受益人 Zut"P3d=J  
annuity 年金 5@@ilvwzz  
annuity contract 年金合约 q vGkTE  
annuity on human life 人寿年金 Ut^ {4_EC  
antecedent debt 先前的债项 V> @+&q  
ante-dated cheque 倒填日期支票 t2q{;d~.  
anticipated expenditure 预期开支 Dj@7vM%_  
anticipated net profit 预期纯利 -]~vEfq+T  
anticipated revenue 预期收入 uY|-: =  
anti-inflation measure 反通货膨胀措施 =ET|h}I  
anti-inflationary stance 反通货膨胀立场 PzDekyl  
apparent deficit 表面赤字 ;V\l, u  
apparent financial solvency 表面偿债能力 -|A`+1-R+  
apparent partner 表面合伙人 S6Fn(%T+9  
application for personal assessment 个人入息课税申请书 q'[q]  
application of fund 资金应用 vTU*6
)  
application to release as liquidator and to destruct the books of accounts and documents ?T <2Cl'C  
申请免除清盘人职务及毁灭帐簿与文件 hE>%LcP  
appointed actuary 委任精算师 leJ\  
appointed auditor 委任核数师；委任审计师 =6:>C9  
appointed trustee 委任的受托人 $Q< >MB7  
appointer 委任人 aqzIMOAf  
apportioned pro rata 按比例分摊 ;/g Bjp]H  
apportionment 分配；分摊 a
oVfvz2Y  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?#P@N4Uw}y  
apportionment formula 分摊方程式 g/6>>p`J  
apportionment of estate duty 遗产税的分摊 =Hwlo!  
appraisal 估价；评估 `z{sDe;  
appreciable growth 可观增长 '&hk?  
appreciable impact 显着影响 +Q+>{HK  
appreciable increase 可观增长 wz=c#}0dB  
appreciation 增值；升值 m3i+b  
appreciation against other currencies 相对其他货币升值 7$u}uv`j  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %d#h<e|,.  
appreciation tax 增值税 zBTyRL l  
appropriation 拨款；拨用；拨付 I[v6Y^{q  
appropriation account 拨款帐目 %^CoWbU  
Appropriation Bill 拨款法案 lo:{T_ay  
appropriation-in-aid system 补助拨款办法 z->[:)c  
approved assets 核准资产 qTUyax  
approved basket stock 认可一篮子证券 qz<>9n@o  
approved budget 核准预算 OkaNVTB  
approved charitable donation 认可慈善捐款 YA[\|I33  
approved charitable institution 认可慈善机构 H!yqIh  
approved currency 核准货币；认可货币  &@h(6  
approved estimates 核准预算 QlCs,bT  
approved estimates of expenditure 核准开支预算 (B:
+md\Q  
approved overseas insurer 核准海外保险人 sw^4h`^'  
approved overseas trust company 核准海外信托公司 9#X"m,SB  
approved pooled investment fund 核准汇集投资基金 7I`8r2H  
approved provident fund scheme 认可公积金计划 {N2MskK  
approved provision 核准拨款 84}Pu%  
approved redeemable share 核准可赎回股份 tlJ@@v&=  
approved regional stock 认可地区性证券 \&Zp/;n  
approved retirement scheme 认可退休金计划 T@)|0M  
approved subordinated loan 核准附属贷款 +1o4l i  
arbitrage 套戥；套汇；套利 T>2_r6;  
arbitrageur 套戥者；套汇者 #%$U-ti  
arbitrary amount 临时款项 kI|7o>}<   
arrangement 措施；安排；协定 M4`.[P4  
arrears 欠款 +#V.6i  
arrears of pay 欠付薪酬 nA?Ks!9T  
arrears of revenue 逾期未收税款；逾期未收的帐项 EYD24
 
articles of association 组织章程；组织细则；组织章程细则 r(VznKSx  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 >j$y@"+  
ascertainment of profit 确定利润 "|KhqV=?v  
"Asia Clear" “亚洲结算系统” (AI 4a+  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 g`9`/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ev"f@y9Do  
Asian Development Fund [ADF] 亚洲发展基金 J70r`   
Asian dollar bond 亚洲美元债券 |b'}.(/3i  
Asian dollar market 亚洲美元市场 rZSD)I  
Asian dollar rate 亚洲美元利率 0c6Ea>S[  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8.m9 =+)8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ]w;!x7bU(  
asked price 沽盘；喊价；索价；卖方报价 !5XH.DYq!  
assessable income 应评税入息 |%l&H/  
assessable loss 应评税亏损 p]E\!/  
assessable profit 应评税利润 'BOMFp7c  
assessable value 应评税值 C!z7sOu  
assessed profit 估定利润 eN{ewn#0.  
assessed value 经评估价值 {usv*Cm  
assessment 评税；评定；估价；评税单 ^ 9`O ^  
assessment number 评税编号；估价编号 =dM'n}@U  
assessment of additional tax 补加税评税 &b:SDl6  
assessment of performance 业绩评估；实绩评价  :qe.*\ c  
Assessor 评税主任 ?hh#@61  
asset price bubbles 资产价格泡沫 1@S(v L3a  
asset-backed securities 具资产保证的证券 Xdtyer%  
assets accretion 资产增值 Ew
X:^1f  
assets and liabilities 资产与负债 bDADFitSo  
assets betterment statement 资产递增表；资产改进表 JKy06I  
assets lending 实物放款；有抵押贷款 f5o##ia7:  
assets of the company passing on the death 死者去世时转移的公司资产 F9PXQD(  
assets pledged as security for liabilities 用作负债抵押的资产 .:/[%
q{k  
assets portfolio 资产投资组合 dlJc~|  
assets price 资产价格 G~nQR qv  
assets quality 资产质素 !<#,M9 EA&  
assets realization 资产变现 .TpM3b#r  
assets refinancing arrangement 资产再集资安排 /=IBK`  
assets securitization 资产证券化 jH~VjE>  
assets situated outside Hong Kong 在香港以外地方的资产 IJ E{JH  
assets stripping 削减资产；拆卖资产 yYN_]&ag  
assets value 资产值 _k O<|ev  
assignee 承让人 \;bDDTM  
assignment 转让；转让书；转让契 J-d>#'Wb|  
assignment of interest 权益转让 *1c1XN<7  
assignment of letters patent and trade mark 专利证书及商标转让 e61e|hoX\  
assignment of property 物业转让；物业转让书 q)rxv7Iu\  
assignment right 转让权 ]7DS>%mY(  
assignor 转让人 Yx"un4  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ]b'"l  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Bb9/nsbE  
associate member 附属会员 p|9Eue3j2  
associated body corporate 相联法人团体 %s*F~E  
associated company 相联公司；联属公司 ZXH{9hxd  
associated corporation 相联法团 $3)Z>p  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] e.VR9O]G  
公认会计师公会〔英国〕 -ztgi
rU  
Association of Futures Exchange Brokers 香港期货经纪协会 _Qd CV`  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 &Fy})/F3v  
association of underwriters 承保人组织 E@[ZwTnJ  
assumption of control 接管 h"ZR`?h  
assurance 担保；保险；转易；转易书 L)yc_ d5  
assurance of interest 权益的转易 @tzL4hy%^j  
at 19XX price 按一九ＸＸ年价格计算 h}&1 7M  
at a discount 按赔价计算；按贴水价格计算；打折扣 bSgdVP-  
at a premium 按溢价计算；按升水价格计算 $*q^7ME  
at call 通知付款；按通知 )y"8Bx=x4  
at constant market price 按固定市价计算 UR<a7j"@2  
at constant price 按固定价格计算 AXT(D@sI=  
at cost 按成本计算 /w "h'u  
at current market price 按当时市价计算；按现时市价计算 b;jr;I  
at current price 按当时价格计算；按现时价格计算 ffI z>Of:  
at factor cost 按要素成本计算；按生产要素成本计算 n}L Jt  
at money-of-the-day price 按付款当日价格计算 !Y^3%B%  
at or better 按指定或较佳价位〔买卖指令〕 , G9{:  
at par 按面值计算；平价 ESi'3mbeC  
at sight 见票即付 9s&dN   
at the close 按收市盘 {y`n_  
at the opening 按开市盘 !0X/^Xv@=  
attestation 见证；见证条款 {xRO.699  
at-the-money option 平价期权 h ;1D T  
attorney 受权人；受托代表人 @cB6,iUr  
attornment 新拥有人承认书 1otE:bi  
attributable profit 可归属利润 irF+(&q]jh  
attributable share value 可归属股份价值 4uE|$  
Auckland Stock Exchange 奥克兰证券交易所 >l^[73,]L  
auction 拍卖 Y*
0j/91  
auctioneer 拍卖商 J[al4e^  
audit 审计；核数 >D_!d@Z  
Audit Commission 审计署 Odr<fvV,>  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Np@RK1}  
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〕 !@[@&.  
audit review 帐目审查 Ntlbn&lc;D  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 /)<Xoa  
audited account 审计帐目；经审计的帐目 ;8g[y"I  
audited annual account 经审计的周年帐目 l*b0uF  
audited balance sheet 经审计的资产负债表 @me ( pnD  
auditor 核数师；核数主任；审计师 B8>3GZi  
auditor's certificate 核数师证明书；审计师证明书 jE!?;} P1  
auditor's report 核数师报告；审计师报告 {w mP  
Aussie bond 澳元债券 4^7*R  
austerity budget 紧缩预算 9a]JQ  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 h@@q:I=  
Australia All Ordinaries Index 澳洲所有普通股票指数 wRu\9H}  
Australian Dollar [AUD] 澳元 rO]2we/B,4  
Australian Options Market 澳大利亚期权市场 " nLWvV1  
Australian Securities Commission 澳洲证券事务监察委员会 SI/3Dz[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 E=]$nE]b  
Australian Stock Exchange 澳大利亚证券交易所 Dop,_94G  
Austrian Schilling [ATS] 奥地利先令 5`)
[FCQ  
authentication 认证；鉴证 ]F srk  
authority to purchase 委托购买证；委购书 Q*8efzgs|  
authorization 认可；核准；授权；授权书 Ws:+P~8  
authorization by direction 指示授权 7T?T0x3>  
authorization by instruction 指令授权 MCTTm^8O  
authorization by warrant 令状授权 ?OC&=}  
authorization of unit trust 单位信托的认可 d RHw]!.  
authorized agent 指定代理人 a0PClbf2.  
authorized capital 法定资本 ,'byJlw_pv  
authorized clerk 出市员 TNlS2b1  
authorized dealer 认可交易商 /! M%9gu  
authorized financial institution 认可财务机构 uOJso2Mx  
authorized fund 认可基金 i2?TMM!Fe  
authorized fund house 获授权的基金公司；认可基金公司 D 4<,YBvV  
authorized institution 认可机构 9s#*~[E*  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 3w
8v.J8q  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 K_-S`-eH  
authorized insurer 获授权保险人；获认可承保人 dG)}H_  
authorized investment 特准投资项目 &{S@v9~IT  
authorized person 获授权人 b q8nV  
authorized representative 获授权代表 ,"Nb;Yhg  
authorized share capital 法定股本 wLKC6@ W  
automated quotation system 自动报价系统 QJ,~K&?  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] U]"6KS  
自动交易系统〔香港期货交易所有限公司〕 t:%u4\nZ;  
automatic adjustment mechanism 自动调整机制 dC?l%,W  
automatic adjustment system 自动调整系统 9PG3cCr?  
Automatic Clearing House 自动票据交换所 },,K6*P  
automatic exchange rates accumulation system 自动化汇率累集系统 @Uqcym.  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 7W=s.Gy7G\  
automatic teller machine [ATM] 自动柜员机 ?tkd5kE  
autopay 自动转帐 t8uaNvUM}e  
available assets 可用资产 6OZn7:)Y  
available fiscal reserve 现存财政储备 S+u@ Q}
 
available profit 可用利润 ?:Rw[T@ l  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 M-A{{q   
average 平均；平均数；海损 Thuwme  
average basic salary 平均基本薪金 9G)fJr  
average consumer expenditure 平均消费开支；一般消费开支 xpWY4Q  
average cost 平均成本 &G_XgQsg{  
average cost of land production 增辟土地平均成本 *
a'I  
average daily turnover 平均每日成交额 G!U `8R  
average daily wage rate 平均每日工资率 M<xF4L3]  
average expenditure pattern 平均开支模式 LDdgI  
average growth rate 平均增长率 ?zK\!r{  
average net fixed assets 固定资产平均净值 }VqCyJu&{  
average of relatives 相对价格平均数 `86})xz{  
average price 平均价格 wj\kx\+  
average propensity to consume 平均消费倾向；一般消费倾向 \;0UP+  
average propensity to save 平均储蓄倾向；一般储蓄倾向 }T"&4Rvs2R  
average rate 平均率 2[1lwV
  
average revenue 平均收入；平均收益 35Fs/Gf-n  
average stock 平均库存；平均存货 >+Y@rj2  
average yearly rent 平均年租 RC^k#+  
avoidance of double taxation 避免双重课税 d+]/0J!c  
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-0Sy  
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