一些有用的会计术语(也不知道发的地方对不对)A

A: ?<6@^X"  
A share Ａ股；甲类股份 :X Lp  
abatement of tax 减税；减扣免税额 K[]K53Nk  
ABN AMRO Bank N.V. 荷兰银行 TRy^hr8~  
above-the-line expenditure 线上项目支出；经常预算支出 7f r>ZY^  
above-the-line receipt 线上项目收入；经常预算收入 _ Mn6L=  
ABSA Asia Limited 南非联合亚洲有限公司 _*n)mlLln  
absolute change 绝对数值变更 =Epq%,4nG  
absolute expenditure 实际开支 He<;4?:  
absolute guideline figure 绝对准则数字 87}(AO)  
absolute interest 绝对权益 ]
'UgZsJ  
absolute order of discharge 绝对破产解除令 N|<bVq%  
absolute profit margin 绝对利润幅度 ,cD1{T\  
absolute value 实值；绝对值 JqSr[q  
absolutely vested interest 绝对既得权益 shzG Eb  
absorbed cost 已吸收成本；已分摊成本 \4QH/e  
absorption 吸收；分摊；合并 ayeCi8
  
absorption rate 吸收率；摊配率；分摊率 mLaCkn
  
ACB Finance Limited 亚洲商业财务有限公司 
P5P<"  
acceptable form of reciprocity 合理的互惠条件 $Elkhe]O %  
acceptable rate 适当利率；适当汇率 R"{l[9j4>  
acceptance agreement 承兑协议 sv`"\3N[  
acceptance for honour 参加承兑  p[Hr39o  
acceptor 承兑人；接受人；受票人 /=/ HB  
acceptor for honour 参加承兑人 9rS,?
  
accident insurance 意外保险 }AJ L,Q7q  
Accident Insurance Association of Hong Kong 香港意外保险公会 L#!$hq9{_  
accident insurance scheme 意外保险计划 {G%3*=?,j  
accident year basis 意外年度基准 i*68-n  
accommodation 通融；贷款 [S)G$JW  
accommodation bill 通融票据；空头票据 Xb0!( (A  
accommodation party 汇票代发人 3Y(9\}E@`  
account balance 帐户余额；帐户结余 XmlIj8%9[&  
account book 帐簿 /tzlbI]z  
account collected in advance 预收款项 :*cHA  
account current book 往来帐簿 B%mtp;) P  
account of after-acquired property 事后取得的财产报告 gb(#DbI  
account of defaulter 拖欠帐目 M?R!n$N_  
account payable 应付帐款 <r3Jf}%tT  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 C]Q>*=r  
account receivable 应收帐款 506V0]`/  
account receivable report 应收帐款报表 OGGSS&5tw  
account statement 结单；帐单；会计财务报表 <5k&)EoT  
account title 帐户名称；会计科目 qCQu^S' iD  
accountant's report 会计师报告 L20rv:W$h  
Accountant's Report Rules 会计师报告规则 b|6!EGh  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1J&#&\,f&  
Accounting Arrangements 《会计安排》 @Kp1k> ov  
accounting basis 会计基础 (V)9s\Le_  
accounting by Official Receiver 破产管理署署长呈交的帐目 *_#&"(P  
Accounting Circular 《会计通告》 aP_3C_  
accounting class 会计类别 {6:& %V  
accounting date 记帐日期；会计结算日期 >]-<uT_  
accounting for money 款项核算 QY6O(=  
Accounting Officer 会计主任 &urb!tQ>&  
accounting period 会计报告期；会计期 -F1P28<?  
accounting policy 会计政策；会计方针 ?uig04@3  
accounting practice 会计惯例 v4D!7t&v"  
accounting principle 会计准则 2^J/6R$  
accounting record 会计记录 NN11}E6  
accounting report 会计报告 ]1tN|ODY*W  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }H; ]k-)  
Accounting Society of China 中国会计学会 ]| z")gOE  
accounting statement 会计报表 xY+A]Up|w  
accounting system 会计制度；会计系统 GBW 7Y  
accounting transaction 会计事项；帐务交易 soDfi-2o3  
accounting treatment 会计处理 RW)k_#%=  
accounting year 会计年度 [?|5oaK  
accretion 增值；添加 R@&?i=gk  
accrual 应计项目；应累算数目 PB@-U.Z  
accrual basis 应计制；权责发生制 t:disL&!E  
accrual basis accounting 应计制会计；权责发生制会计 D"'#one  
accrue 应累算；应计 il7!}  
accrued benefit 应累算利益 v >NTh  
accrued charges 应计费用 0$!.c~
  
accrued cumulative preference share dividend 应累算的累积优先股股息 <9T [yg  
accrued expenses 应累算费用 NXi,5  
accrued interest payable 应付利息；应计未付利息 $sM]BE:  
accrued interest receivable 应收利息；应计未收利息 >H8^0n)?  
accrued right 累算权益 -^0KE/  
accruing profit 应累算的利润 ID&zY;f  
accumulated fiscal reserve 累积财政储备 80cm6?,xu  
accumulated profit 累积利润；滚存溢利 }WoX9M; 1  
accumulated reserve 累积储备 r!>es;R8  
accumulation of surplus income 累积收益盈余 X9SJ~n  
acquired assets 既得资产 N:5b1TdI,  
acquisition 收购；购置；取得 oA[2)BU  
acquisition cost 购置成本 jjNxatAN  
acquisition expenses 购置费用 XNy:0C  
acquisition of 100% interest 收购全部股权 Ed4_<:  
acquisition of control 取得控制权 9 4 "f  
acquisition of fixed assets 购置固定资产 s8C:QC  
acquisition of shell “买壳” CRP
7U  
acquisition price 收购价 ?|\0)wrRf  
act of God 天灾 MI?]8+l  
acting partner 执事合伙人 m21QN9(i%  
active market 买卖活跃的市场；交投畅旺的市场；旺市 zjzqKdy}F  
active partner 积极参与的合伙人 |P^ikx6f5  
active trading 交投活跃 X}kVBT1w+x  
actual circulation 实际流通 `>$gy/N  
actual cost 实际成本 ^Jc$BMaVg  
actual expenditure 实际开支；实际支出 W5M ]  
actual income 实际入息；实际收入；实际收益 hrUm}@d  
actual market 现货市场 8s\8`2=  
actual price 现货价；实际价格 f'8B[&@L  
actual profit 实际利润 Z1E`I89<  
actual quotation 实盘；实际价位；实际报价 _gis+f/8h  
actual year basis 按实际年度计算 "'Q$.sR  
actuals 实货 
bL6L-S  
actuarial investigation 精算调查 9CgXc5  
actuarial principle 精算原则 bgkbwE  
actuarial report 精算师报告 hlYS=cgY=  
Actuarial Society of Hong Kong 香港精算学会 Y0R\u\b  
actuarial valuation 精算师估值 5M/%
%Ox  
actuary 精算师 zzDNWPzsA  
ad referendum agreement 暂定协议；有待覆核的协定 y$+!%y*  
ad valorem duty 从价税；按值征税 'M]CZ}  
ad valorem duty system 从价税制 $_%2D3-;D  
ad valorem fee 从价费 D~[N_  
ad valorem tariff 从价关税 8+@1wk
s  
additional allowance 额外免税额 RBMMXJ
j  
additional amount for unexpired risk 未过期风险的额外款额 nA{ncTg1\  
additional assessable profit 补加应评税利润 P"[ifsp  
additional assessment 补加评税 uaZ"x&oZ#  
additional commitment 额外承担 ?(|TP^  
additional commitment vote 额外承担拨款 UvW:#  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 QBN=l\m+  
additional dependent parent allowance 供养父母额外免税额 Cv?<}q  
additional provision 额外拨款 VdjU2d  
additional stamp duty 附加印花税 ,& \&::R  
additional tax 补加税罚款；补加税款 qW`XA  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8xeun~e"vS  
adjudged bankrupt 被裁定破产 ^HOwN<}`#  
adjudicated bankrupt 裁定破产人 VygXhh^7\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 *cb D&R\  
adjudication of bankruptcy 裁定破产；宣告破产 {U+9,6.`  
adjudication of insolvency 裁定无力偿还债务 .aAw7LW  
adjusted actual 经调整的实数；调整后的实数 KY(l<pm  
adjusted current assets 经调整的流动资产；调整后的流动资产 `,8R~-GPD  
adjusted figure 经调整的数字；调整后的数额 0N} wD-  
adjusted liabilities 经调整的负债；调整后的负债 |tolgdj  
adjusted loss 经调整的亏损；调整后的亏损 cE_Xo.:Y,  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 D; 35@gtj  
adjusted profit 经调整的利润；调整后的利润 *6\`A!C  
adjusted surplus 经调整的盈余额；调整后的盈余额 zN729wK  
adjusted value 经调整的价值；调整后的价值 F~uA-g  
adjustment 调整；修订；理算〔保险〕 ;]O 7^s#v  
adjustment centre 调剂中心 '8kL1  
adjustment lag 调整过程的时间差距；调整时差 3<1HqU  
adjustment mechanism 调整机制 >> 8KL`l  
adjustment of loss 亏损调整 ko7-%+0|]  
adjustment process 调整过程；调整程序 /n<Ncf  
adjustment range 调整幅度 a_#eGe>  
administered exchange rate 受管制汇率 -$!Pf$l@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ?6l,   
administration expenses 行政费用 bQ:3G;  
administration fee 手续费；行政费  _c7  
administration in bankruptcy 破产管理 s'fcAh,c6  
administration order 遗产管理令 L-X _b3E\  
administrator 管理人；遗产管理人 uBL~AC3>O  
administrator of the estate 遗产管理人 /v5g;x
_T
 
admission of debt 债项承认书 Q/9vDv  
admission of proof 接纳债权证明 N6 }i>";_;  
advance 放贷款项；垫付款项；预支款项；预付款项 /\Y%DpG$  
advance account 暂支帐目；预付款帐户 u3?Pp[tM<  
advance compensation 预付补偿金 W2o8Fu   
advance from shareholder 股东垫款 PTV`=vtj  
advance pending reimbursement 预支以待日后付还 n*8RYm)?  
advanced economy 先进经济体系 rQ
QPs\o  
advancement 预付；预付财产 @OL3&R  
advances warrant 垫款令 NB6h/0*v  
advancing 贷出 h/y}  
adverse balance 逆差 )bN3-_  
adverse exchange 逆汇 }mS0{rxD4  
advertisement addressed to shareholders 在报章刊登的致股东通告 fm2Mi~}0  
advice for collection 托收通知书 moM&2rgdrQ  
advice of drawing 提款通知书；汇票通知书 W&re;?Z{ke  
advice of payment 付款通知 qFsg&<  
Advisory Committee [Securities and Futures Commission] M&\?)yG  
谘询委员会〔证券及期货事务监察委员会〕 @IKe<{w  
Advisory Committee on Diversification 经济多元化谘询委员会 u2x=YUWb]  
affidavit 誓章；遗产申报誓章 co%_~xO  
affidavit of no receipt 述明无收款的誓章 xTawG?"D  
affiliate 联号；联营公司；附属公司 (9q{J(44  
affiliated company 附属公司；联号；联营公司 Xs,PT  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5$G??="K  
affordability 负担能力 g4qdm{BL  
African Development Bank [AfDB] 非洲开发银行 YbBH6RZr  
after-acquired property 事后取得的财产 qO3BQ]UF  
after-hours dealing 市后交易 Z1lF[d,f;  
after-tax profit 税后盈利；税后利润；税后溢利 D\&y(=fzf  
agency agreement 代理协议 >u#VHaB  
agency expenses 代理机构的开支 Gbm_xEPC  
agency fee 代理费 h9smviU7u  
Agency Law 《代理法》 ->9xw  
agent 代理人；承销人 c89vx 9  
agent of company 公司代理人 LsZ!':LN  
agent's fee 代理人费；经纪费 b1^Yxe#L  
aggregate 总计；总数；总体数字 54DR.>O  
aggregate amount 总款额；总额 }? '9L:  
aggregate assets and liabilities 总体资产与负债 _
Vf|F  
aggregate at constant price 按固定价格计算的总体数字 exKmK!FT  
aggregate demand 总需求 :%oj'm44!  
aggregate gross position 总持仓量 y, _3Ks  
aggregate limit 总限额 3s$.l}  
aggregate of salaries tax 合计薪俸税 z(68^-V=:  
aggregate performance 总体表现；总体业绩 Z6@J-<u  
aggregate supply 总体供应 eyjUNHeh#  
aggregate surplus 总盈余 jz:c)C&/  
aggregate total 整体总额 _VJwC|  
aggregate value 总值；合计价值 "(VcYQ+  
aggregated basis 合计基准 ]7 mSM  
aggregated net chargeable income 合计应课税入息实额 wo9f99  
aggregation 合并计算；合计；总和 {S(T1ua  
aggregation of incomes of husband and wife 夫妇入息合并计算 ~o5iCt;w  
aggregation of property 财产的总和 %"fKZ  
agio 差价；贴水 3(p6ak2lv  
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》 fOervo  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment -RDs{c`y%N  
《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》 }Cg~::,"  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,
lM2BXz%  
《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》 rL"k-5>fd  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Khd,|pM  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 umn^QZ,  
agreement for a settlement 授产协议 Yk&{VXU<  
agreement for assignment 转让协议 [&V%rhi  
agreement for sale 售卖协议；买卖协议 ENjD~S  
agreement for sale and purchase 买卖协议 >AFpO*q"  
agreement for the payment of interest 支付利息协议 H;&t"Ql.  
agreement for the repayment of money 还款协议 VbR.tz  
agreement of reinsurance 再保险协议 HE'8  
Agricultural Bank of China 中国农业银行 0E1
)&f  
air passenger departure tax 飞机乘客离境税 1zW6Pb  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^SCWT\E  
airport tax 机场税 qNL~m'  
alcohol duty 酒精税 D<6kAGE  
alienation 让与；让渡；转让 -y<uAI g  
alimony 生活费；赡养费 Ij_`=w<  
All Ordinaries Index [AOI] 所有普通股指数 D*,H%xA  
all risks 全险；综合险 [G/X  
All Sales Record for Stock Market 《股票市场成交报告》 h]P$L>  
Allied Capital Resources Limited 新联财务有限公司 ]Jqe)o  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 4iW2hV@m  
allocation letter 拨款信件 /d'u1FnA=  
allocation of fund 分配款项；预留款项 X_l,fu^C#$  
allocation of profit 利润分配；溢利分配 8ipLq`)  
allocation warrant 拨款令 Q2=~  
allotment 分配；配股 _R6>
Ayw*  
allotment notice 股份配售通知；配股通知 tEs$+b  
allotment of shares 股份分配 JK`P mp>  
allowable 可获宽免；免税的 ?2;G_P+  
allowable business loss 可扣除的营业亏损 m Y0C7i  
allowable expenses 可扣税的支出 1 Y&d%AA  
allowance 免税额；津贴；备抵；准备金 jU$PO\UTk  
allowance for debts 债项的免税额 5WYU&8+]{:  
allowance for depreciation by wear and tear 耗损折旧免税额 r~!lD9R~  
allowance for funeral expenses 殡殓费的免税额 d]]qy  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qQ_QF
 
allowance for repairs and outgoings 修葺及支出方面的免税额 < r~Tj  
allowance to debtor 给债务人的津贴 .
/'n2$
^3  
alteration of capital 资本更改 gP@n
i$n  
alternate trustee 候补受托人 Y')+/<Q2E  
amalgamation 合并 S)%x22sqf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !w Bmf&=  
ambit of charges 征税范围；收费范围 -tQ|&fl  
amended valuation 经修订的估值 Jk*MxlA.b  
American Commodities Exchange 美国商品交易所 ($kwlj~c  
American Express Bank Limited 美国运通银行
0"N %Vm  
American Stock Exchange 美国证券交易所 [6|vx},N  
amortization 摊销 Up&q#vqIj  
amount due from banks 存放银行同业的款项 b}:Z(L,\  
amount due from banks abroad 存放海外银行同业的款项 RAC-;~$WB  
amount due from holding companies 控股公司欠款 (Wn'.|^%  
amount due from local banks 存放本港银行同业的款项 6_Kz}PQ  
amount due to banks 银行同业的存款 @w0[5ZAj  
amount due to banks abroad 海外银行同业的存款 w3@te\  
amount due to holding companies 控股公司存款 2wd(0K}b  
amount due to local banks 本港银行同业的存款 P7b2I=t
 
amount due to outport banks 外埠银行同业的存款 $$@Tgkg?o  
amount for note issue 发行纸币的款额 MYDSkW  
amount of bond 担保契据的款额 8~i@7~ J  
amount of consideration 代价款额 mI# BQE`p6  
amount of contribution 供款数额 Li2)~4p><  
amount of indebtedness 负债款额 N+\*:$>zt6  
amount of principal of the loan 贷款本金额 9O"?T7i"#  
amount of rates chargeable 应征差饷数额 C N"c  
amount of share capital 股本额 o;.-I[9h]  
amount of sums assured 承保款额 u2t<auE9^  
amount of variation 变动幅度 pqe**`z@y  
amount of vote 拨款数额 9\8""-  
amount payable 应付款额 VxCH}&!  
amount receivable 应收款额 OH~t\fQ1Zf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 v!,O7XGH~  
analysis 分析 wb}tN7~Y;  
ancillary risk 附属风险 ?vVkZsU  
annual account 周年帐目；周年帐目报表；年度决算；年结 +3C S3fTq  
annual accounting date 年结日期 YblRwic  
annual allowance 每年免税额；年积金；年度津贴；年津 ciTQH
(G  
annual balance 年度余额 j- A|\:  
annual disposable income 每年可动用收入 =N=,;<6%A  
annual estimates 周年预算 %Y@3)  
annual fee 年费 3 *G=U  
annual general meeting 周年大会 g@QpqrT  
annual growth rate 年增率；每年增长率 v%1#y5  
annual long-term supplement 长期个案每年补助金  rLwc=(|  
annual pensionable emolument 可供计算退休金的年薪 {t7 M  
annual report 年报 /$n${M5!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9qpH 8j+  
annual return 周年报表；周年申报表；每年报税表格 oI>;O#  
Annual Return Rules 《周年报表规则》 7@sWT<P  
annual review of consumer prices 每年消费物价回顾 *f(}@U  
annual roll-forward basis 逐年延展方式 iJYr?3nw;  
annual salary 年薪 .C#}g  
annual statement 年度报表；年度决算表 "K8qmggTq  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 /nrD
U*  
annuitant 年金受益人 982$d<0%  
annuity 年金 VYF4q9  
annuity contract 年金合约 j.z#fU  
annuity on human life 人寿年金 Xm*Dh#H  
antecedent debt 先前的债项 5`+*({  
ante-dated cheque 倒填日期支票 '1w<<?vX?  
anticipated expenditure 预期开支 t`LH\]6@  
anticipated net profit 预期纯利 B4.hJZ5  
anticipated revenue 预期收入 gs!{'=4wT  
anti-inflation measure 反通货膨胀措施 C{c (K!  
anti-inflationary stance 反通货膨胀立场 >fjf] 6  
apparent deficit 表面赤字 mz#(\p=T  
apparent financial solvency 表面偿债能力 sK\?i3<?  
apparent partner 表面合伙人 xpV8_Gz;  
application for personal assessment 个人入息课税申请书 H(pOR<`  
application of fund 资金应用 %B~`bUHjq  
application to release as liquidator and to destruct the books of accounts and documents S&VN</p  
申请免除清盘人职务及毁灭帐簿与文件 I[&!\Me[+w  
appointed actuary 委任精算师 lyib+Sa ?`  
appointed auditor 委任核数师；委任审计师 ht1 jrCe  
appointed trustee 委任的受托人 9A6ly9DIS  
appointer 委任人 Dk4Wj"LS  
apportioned pro rata 按比例分摊 7 724,+2N  
apportionment 分配；分摊 aqMZ%~7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ZQyT$l~b  
apportionment formula 分摊方程式 BjB2YO& /  
apportionment of estate duty 遗产税的分摊
9`b*Y*d  
appraisal 估价；评估 S`J_}>  
appreciable growth 可观增长 &o?pZ(\C  
appreciable impact 显着影响 }x%"Oq|2]x  
appreciable increase 可观增长 Oe5aNo  
appreciation 增值；升值 M0^r!f>O  
appreciation against other currencies 相对其他货币升值 {!-w|&bF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 x$Lt?'  
appreciation tax 增值税 xOkf9k_  
appropriation 拨款；拨用；拨付 9 Iw+g]`y*  
appropriation account 拨款帐目 A$-{WN.W  
Appropriation Bill 拨款法案 e\P+R>i0  
appropriation-in-aid system 补助拨款办法 Vbwbc5m}  
approved assets 核准资产 I&^?,Fyy<  
approved basket stock 认可一篮子证券 ;B7>/q;g  
approved budget 核准预算 "r[Ea|  
approved charitable donation 认可慈善捐款 N%^mR>.`  
approved charitable institution 认可慈善机构 [rQ#skf  
approved currency 核准货币；认可货币 E[$['0  
approved estimates 核准预算 C5eol &  
approved estimates of expenditure 核准开支预算 Q,s,EooIx  
approved overseas insurer 核准海外保险人 l]%|w]i\  
approved overseas trust company 核准海外信托公司 \f+R!  
approved pooled investment fund 核准汇集投资基金 OnG!5b  
approved provident fund scheme 认可公积金计划 (+4=A k  
approved provision 核准拨款 a5&wS@) ;  
approved redeemable share 核准可赎回股份 ^tpy8TQ  
approved regional stock 认可地区性证券 s$RymM  
approved retirement scheme 认可退休金计划 @m(\f  
approved subordinated loan 核准附属贷款 H-I*;  
arbitrage 套戥；套汇；套利 ~)()PO  
arbitrageur 套戥者；套汇者 ^P]: etld9  
arbitrary amount 临时款项 ZkqC1u3  
arrangement 措施；安排；协定 U
;;Har  
arrears 欠款 C@KYg/nYw  
arrears of pay 欠付薪酬 (/uL6W d0  
arrears of revenue 逾期未收税款；逾期未收的帐项 >q]r)~8F^  
articles of association 组织章程；组织细则；组织章程细则 uz*C`T0:rj  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 4I,HvP  
ascertainment of profit 确定利润 8o~
\L= l  
"Asia Clear" “亚洲结算系统” 8_KXli}7=  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5|AZ/!rb  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 0`OqD d  
Asian Development Fund [ADF] 亚洲发展基金 vnIxI a  
Asian dollar bond 亚洲美元债券 !vG._7lPp  
Asian dollar market 亚洲美元市场 B:9Z;g@&  
Asian dollar rate 亚洲美元利率 b5yb~;0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
SLBKXj|  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 S>**hMU%  
asked price 沽盘；喊价；索价；卖方报价 654PW9{(  
assessable income 应评税入息 K_RrSI&>  
assessable loss 应评税亏损 w$2-t  
assessable profit 应评税利润 hf%W grO.  
assessable value 应评税值 %zY3,4~  
assessed profit 估定利润 ay4|N!ExO  
assessed value 经评估价值 HLk/C[`u,  
assessment 评税；评定；估价；评税单 \)r#?qn4z;  
assessment number 评税编号；估价编号 ;M}bQ88  
assessment of additional tax 补加税评税 fDqlN`P@  
assessment of performance 业绩评估；实绩评价 23Eg|Xk  
Assessor 评税主任 -[+FVvS  
asset price bubbles 资产价格泡沫 |/rBR!kPq  
asset-backed securities 具资产保证的证券 783a Z8  
assets accretion 资产增值 Oi7:J> [  
assets and liabilities 资产与负债 'd/A+W  
assets betterment statement 资产递增表；资产改进表 "zm.jNn  
assets lending 实物放款；有抵押贷款 6~D:O?2  
assets of the company passing on the death 死者去世时转移的公司资产 ]\Ez{MdAT  
assets pledged as security for liabilities 用作负债抵押的资产 R[oKhU  
assets portfolio 资产投资组合 <y!6HJ"  
assets price 资产价格 eeuAo&L&  
assets quality 资产质素 GY0<\-  
assets realization 资产变现 4?8GK  
assets refinancing arrangement 资产再集资安排 48w3gye  
assets securitization 资产证券化 =(v/pLLK?  
assets situated outside Hong Kong 在香港以外地方的资产 y:pypuwt;  
assets stripping 削减资产；拆卖资产 5MiWM2"X\  
assets value 资产值 I7]45pF  
assignee 承让人 \$9S_z
 
assignment 转让；转让书；转让契 QULrE+@  
assignment of interest 权益转让 A.y
"R)G  
assignment of letters patent and trade mark 专利证书及商标转让 BXLhi(.s  
assignment of property 物业转让；物业转让书 c-`&e-~XKL  
assignment right 转让权 #16)7  
assignor 转让人 w[loV  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 \5X34'7  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 4}96|2L5  
associate member 附属会员 bQ_i&t\yzB  
associated body corporate 相联法人团体 #F[6$. Gr  
associated company 相联公司；联属公司 ZH/|L?Q1U  
associated corporation 相联法团 qCIZW  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] SyTc
p?H  
公认会计师公会〔英国〕 i Ri1E;  
Association of Futures Exchange Brokers 香港期货经纪协会 J6\<>5A?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]ujH7T  
association of underwriters 承保人组织 +^4"  
assumption of control 接管 -.:1nI   
assurance 担保；保险；转易；转易书 )FE'#\  
assurance of interest 权益的转易 P0UMMn\-#  
at 19XX price 按一九ＸＸ年价格计算 kU4Zij-O  
at a discount 按赔价计算；按贴水价格计算；打折扣 '[:].?M  
at a premium 按溢价计算；按升水价格计算 o"TEmZUP  
at call 通知付款；按通知 &`t-[5O\  
at constant market price 按固定市价计算 `7+?1z  
at constant price 按固定价格计算 (\#j3Y)r  
at cost 按成本计算 <S TwylL  
at current market price 按当时市价计算；按现时市价计算 $ 'HiNP {c  
at current price 按当时价格计算；按现时价格计算 m[]pIXc(  
at factor cost 按要素成本计算；按生产要素成本计算 d.2   
at money-of-the-day price 按付款当日价格计算 2{#*z%|z  
at or better 按指定或较佳价位〔买卖指令〕 ,tmo6D62  
at par 按面值计算；平价 ?RrJYj1  
at sight 见票即付 Nf1) 5  
at the close 按收市盘 aD24)?db-  
at the opening 按开市盘 ~r&Q\G  
attestation 见证；见证条款 < _c84,[V  
at-the-money option 平价期权 j@2-^q:`  
attorney 受权人；受托代表人 T\. 8og  
attornment 新拥有人承认书 kMN z5P  
attributable profit 可归属利润 SAly
~(r?/  
attributable share value 可归属股份价值 _/P"ulNb  
Auckland Stock Exchange 奥克兰证券交易所 80l(,0`,  
auction 拍卖 <N+l"Re#]  
auctioneer 拍卖商 l&U3jeW-o  
audit 审计；核数 |0A n|18  
Audit Commission 审计署 q>!T*BQ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] st/Tb/  
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〕 (Q#ArMMORI  
audit review 帐目审查 =@w};e#D  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #d(6q$IE  
audited account 审计帐目；经审计的帐目 Wb/@~!+i`  
audited annual account 经审计的周年帐目 ]:m*7p\uk  
audited balance sheet 经审计的资产负债表 ^EZ)NG=e5  
auditor 核数师；核数主任；审计师 :8yrtbf$  
auditor's certificate 核数师证明书；审计师证明书 tJ2l_M^  
auditor's report 核数师报告；审计师报告 F''4j8  
Aussie bond 澳元债券 r(J7&vR}h  
austerity budget 紧缩预算

S#2'Jw  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 %D e<H*  
Australia All Ordinaries Index 澳洲所有普通股票指数 3)__b:7J  
Australian Dollar [AUD] 澳元 ;2#HM^Mu  
Australian Options Market 澳大利亚期权市场 <J[*~v%(  
Australian Securities Commission 澳洲证券事务监察委员会 [C P V5\2  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 - uliND  
Australian Stock Exchange 澳大利亚证券交易所 j$N`JiKM  
Austrian Schilling [ATS] 奥地利先令 G4=%<+
  
authentication 认证；鉴证 ^Q2K0'm5  
authority to purchase 委托购买证；委购书 n3~xiQ'  
authorization 认可；核准；授权；授权书
vE6/B"b  
authorization by direction 指示授权 dRas9g  
authorization by instruction 指令授权 3Mr)oM<Q  
authorization by warrant 令状授权 *kZJ  
authorization of unit trust 单位信托的认可 |F9/7 z\5+  
authorized agent 指定代理人 vA(3H/)-  
authorized capital 法定资本 wjKW 3  
authorized clerk 出市员 /of,4aaK7  
authorized dealer 认可交易商 evu@uq  
authorized financial institution 认可财务机构 l.>QO ;  
authorized fund 认可基金 ]*I&104{  
authorized fund house 获授权的基金公司；认可基金公司 cnhYrX^  
authorized institution 认可机构 Kax85)9u  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Gq+!%'][P  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 xxiEL2"`>  
authorized insurer 获授权保险人；获认可承保人 A%%WPBk{O  
authorized investment 特准投资项目 &ATjDbW*(  
authorized person 获授权人 Z</$~ T  
authorized representative 获授权代表 }3M\&}=8  
authorized share capital 法定股本 <=^YIp  
automated quotation system 自动报价系统 1w1(FpQO.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] gd/W8*NFR  
自动交易系统〔香港期货交易所有限公司〕 j.AAY?L  
automatic adjustment mechanism 自动调整机制 "d%":F(  
automatic adjustment system 自动调整系统 YuLW]Q?v  
Automatic Clearing House 自动票据交换所 /38^N|/Zr  
automatic exchange rates accumulation system 自动化汇率累集系统 l(%bdy  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Tx],- U  
automatic teller machine [ATM] 自动柜员机 pkBmAJb@  
autopay 自动转帐 9J0m  
available assets 可用资产 U*[/F)!  
available fiscal reserve 现存财政储备 O8 k$Uc  
available profit 可用利润 MP0gLi  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 b[$l{RQ[?  
average 平均；平均数；海损 #Z (B4YO  
average basic salary 平均基本薪金 5 EDGl  
average consumer expenditure 平均消费开支；一般消费开支 @/B&R^aVZ  
average cost 平均成本 T4J(8!7  
average cost of land production 增辟土地平均成本 [fO \1J  
average daily turnover 平均每日成交额
V mKMj'  
average daily wage rate 平均每日工资率 A2*
z  
average expenditure pattern 平均开支模式 vKol@7%N  
average growth rate 平均增长率 dJ:EXVU  
average net fixed assets 固定资产平均净值 0.t;i4  
average of relatives 相对价格平均数 NC@OmSR\0  
average price 平均价格 @<AyCaU`.  
average propensity to consume 平均消费倾向；一般消费倾向 vezX/xD?  
average propensity to save 平均储蓄倾向；一般储蓄倾向 iHWl%]7sN  
average rate 平均率 l*b3Mg  
average revenue 平均收入；平均收益 >$?$&+e}  
average stock 平均库存；平均存货 4CfPa6_  
average yearly rent 平均年租 /< h~d  
avoidance of double taxation 避免双重课税 hJ+>Xm@@!  
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 Ql3hq.E  
E@Q+[~H}  
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