一些有用的会计术语(也不知道发的地方对不对)A

A: _kY5
6  
A share Ａ股；甲类股份 "DlCvjc  
abatement of tax 减税；减扣免税额 J.<%E[ z  
ABN AMRO Bank N.V. 荷兰银行 ax^${s|{-  
above-the-line expenditure 线上项目支出；经常预算支出 /a$+EQ$  
above-the-line receipt 线上项目收入；经常预算收入 D`t
e|K5  
ABSA Asia Limited 南非联合亚洲有限公司 rmMO-!s  
absolute change 绝对数值变更 #>v7" <  
absolute expenditure 实际开支 pz&=5F  
absolute guideline figure 绝对准则数字 jujx3rnK?  
absolute interest 绝对权益 s3+O
=5  
absolute order of discharge 绝对破产解除令 gw*d"~A  
absolute profit margin 绝对利润幅度 Xl/G|jB9  
absolute value 实值；绝对值 9wq%Fnt  
absolutely vested interest 绝对既得权益 ZM#WdP  
absorbed cost 已吸收成本；已分摊成本 Vw{Ys6q  
absorption 吸收；分摊；合并 @Qs-A^.  
absorption rate 吸收率；摊配率；分摊率 1=;QWb6  
ACB Finance Limited 亚洲商业财务有限公司 HQ s)T  
acceptable form of reciprocity 合理的互惠条件 Z@[,"{Sn  
acceptable rate 适当利率；适当汇率 :>X7(&j8  
acceptance agreement 承兑协议 !%u#J:z2  
acceptance for honour 参加承兑 'd t}i<  
acceptor 承兑人；接受人；受票人
Y;&#Ur8q  
acceptor for honour 参加承兑人 JA{YdB;il  
accident insurance 意外保险 ^TEODKS  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]Qu12Wg}P  
accident insurance scheme 意外保险计划 tl)}Be+Dt;  
accident year basis 意外年度基准 Pj.~|5gnf  
accommodation 通融；贷款 } )e`0)  
accommodation bill 通融票据；空头票据 oba*w;  
accommodation party 汇票代发人 okcl-q  
account balance 帐户余额；帐户结余 =wj~6:Bf  
account book 帐簿 FvJSJ.;E,  
account collected in advance 预收款项 GBphab|  
account current book 往来帐簿 llleo8  
account of after-acquired property 事后取得的财产报告 qXI30Yo#d  
account of defaulter 拖欠帐目 Q jBCkx]g  
account payable 应付帐款 Yjl0Pz.q  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 [*vN`AfE  
account receivable 应收帐款 1}BNG,n  
account receivable report 应收帐款报表 T8441qo{>  
account statement 结单；帐单；会计财务报表 <dN=d3S  
account title 帐户名称；会计科目 iCK$ o_`?  
accountant's report 会计师报告 +zD'r5  
Accountant's Report Rules 会计师报告规则 x5|v# -F ^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 A$F;fCV*  
Accounting Arrangements 《会计安排》 ^97ZH)Ww  
accounting basis 会计基础 \Zv =?\  
accounting by Official Receiver 破产管理署署长呈交的帐目 .]e6TFsrO  
Accounting Circular 《会计通告》 btF%}<o)  
accounting class 会计类别 _Y|kX2l S@  
accounting date 记帐日期；会计结算日期 j?,*fp8  
accounting for money 款项核算 u W|x)g11a  
Accounting Officer 会计主任 0l6iv[qu5w  
accounting period 会计报告期；会计期 /K!,^Xn
 
accounting policy 会计政策；会计方针 }}1/Ede{5  
accounting practice 会计惯例 vQ/\BN  
accounting principle 会计准则 *_QHtZG  
accounting record 会计记录 NNE,| :  
accounting report 会计报告 ;iORfUjxrq  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 DXz8C -  
Accounting Society of China 中国会计学会 -(uBTO s  
accounting statement 会计报表 BLH=:zb5  
accounting system 会计制度；会计系统 '&QT}B  
accounting transaction 会计事项；帐务交易 X}-H=1T?  
accounting treatment 会计处理 f`,Hr?H  
accounting year 会计年度 Qy
juzfmz  
accretion 增值；添加 'U"3'jh  
accrual 应计项目；应累算数目 :b;1P@W<  
accrual basis 应计制；权责发生制 CCY|FK  
accrual basis accounting 应计制会计；权责发生制会计 k@aP&Z~  
accrue 应累算；应计 ]'h)7  
accrued benefit 应累算利益 #5C3S3e=  
accrued charges 应计费用 O|RO j  
accrued cumulative preference share dividend 应累算的累积优先股股息 #P-HV  
accrued expenses 应累算费用 X{xJ*T y'  
accrued interest payable 应付利息；应计未付利息 1Kh?JH  
accrued interest receivable 应收利息；应计未收利息 7h]R{_  
accrued right 累算权益 Kk98FI0]  
accruing profit 应累算的利润 [U(&Ae0V>  
accumulated fiscal reserve 累积财政储备 zzQH@D1  
accumulated profit 累积利润；滚存溢利 'q'Y:A?,  
accumulated reserve 累积储备 />[6uvy#Q  
accumulation of surplus income 累积收益盈余 4)iEj  
acquired assets 既得资产 <e&QTyb  
acquisition 收购；购置；取得 aTh%oBrtP  
acquisition cost 购置成本
NydW9r:T  
acquisition expenses 购置费用 k6-n.Rl01  
acquisition of 100% interest 收购全部股权 Gr@{p"./z  
acquisition of control 取得控制权 N`Xnoehu  
acquisition of fixed assets 购置固定资产 )Zf}V0!?+  
acquisition of shell “买壳” N
#)VD\m  
acquisition price 收购价 _Af4ct;ng  
act of God 天灾 :3>yr5a7-  
acting partner 执事合伙人 L[G\+   
active market 买卖活跃的市场；交投畅旺的市场；旺市 j& o+KV  
active partner 积极参与的合伙人 tN3 {7'\7  
active trading 交投活跃 wmr%h q  
actual circulation 实际流通 {}o>nenx\  
actual cost 实际成本 -fx88  
actual expenditure 实际开支；实际支出 O|&TL9:  
actual income 实际入息；实际收入；实际收益 U9o*6`"o  
actual market 现货市场 Hs}"A,V  
actual price 现货价；实际价格 DsW`V~T  
actual profit 实际利润 8Qz7uPq  
actual quotation 实盘；实际价位；实际报价 6&QTVdK'O  
actual year basis 按实际年度计算 2Ml2Ue-9  
actuals 实货 0bxvM  
actuarial investigation 精算调查 ,okJ eZ  
actuarial principle 精算原则 .&x?`pER  
actuarial report 精算师报告 z#J/*712  
Actuarial Society of Hong Kong 香港精算学会 z{3%Hq  
actuarial valuation 精算师估值 TJ[jZuT:  
actuary 精算师 0*;9CH=BE  
ad referendum agreement 暂定协议；有待覆核的协定 :5K~/=6x  
ad valorem duty 从价税；按值征税 q&$
0i   
ad valorem duty system 从价税制 CotMV^   
ad valorem fee 从价费 y [9}[NMZ  
ad valorem tariff 从价关税 A%*DQ1N  
additional allowance 额外免税额 To8v#.i  
additional amount for unexpired risk 未过期风险的额外款额 }Q=se[((  
additional assessable profit 补加应评税利润 M}oj!xGB  
additional assessment 补加评税 c^Gwri4  
additional commitment 额外承担 ,q@(L  
additional commitment vote 额外承担拨款 ms\/=96F  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ar qLp|  
additional dependent parent allowance 供养父母额外免税额 #oroY.o  
additional provision 额外拨款 aho<w+l@  
additional stamp duty 附加印花税 3zA=q[C  
additional tax 补加税罚款；补加税款 WUWb5xA  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Rf(x^J{  
adjudged bankrupt 被裁定破产 ]AC!R{H  
adjudicated bankrupt 裁定破产人 u1|P'>;lF  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 e=]oh$]  
adjudication of bankruptcy 裁定破产；宣告破产 'Tf#S@o  
adjudication of insolvency 裁定无力偿还债务 30(m-D$K>9  
adjusted actual 经调整的实数；调整后的实数 8cBW] \ v  
adjusted current assets 经调整的流动资产；调整后的流动资产 3Ra\2(bR  
adjusted figure 经调整的数字；调整后的数额 )|h;J4V  
adjusted liabilities 经调整的负债；调整后的负债 <,X+
`m&  
adjusted loss 经调整的亏损；调整后的亏损 ]b~2Dap  
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 "p~]m~g  
adjusted profit 经调整的利润；调整后的利润 B mBzOk^  
adjusted surplus 经调整的盈余额；调整后的盈余额 /yw\(|T  
adjusted value 经调整的价值；调整后的价值 8@W/43K8-  
adjustment 调整；修订；理算〔保险〕 &8_f'+i0  
adjustment centre 调剂中心 d+m6-4[_k  
adjustment lag 调整过程的时间差距；调整时差 C|d!'"p  
adjustment mechanism 调整机制 (_&V9vat=  
adjustment of loss 亏损调整 (-'0g@0UA  
adjustment process 调整过程；调整程序 1[/$ZYk:  
adjustment range 调整幅度 d[RWkk5  
administered exchange rate 受管制汇率 n|mJE,N  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 :YJ7J4  
administration expenses 行政费用 [%iUg\'7d  
administration fee 手续费；行政费 ^Q)gsJY|I  
administration in bankruptcy 破产管理 ,4>WLJDo  
administration order 遗产管理令 /Xu;/MMpd3  
administrator 管理人；遗产管理人 Z:o 86~su  
administrator of the estate 遗产管理人
 TCKI  
admission of debt 债项承认书 2.Eu+*UC  
admission of proof 接纳债权证明 kJvy<(iG  
advance 放贷款项；垫付款项；预支款项；预付款项 ngkeJ)M0$  
advance account 暂支帐目；预付款帐户 `m@]  
advance compensation 预付补偿金
#1jtprc  
advance from shareholder 股东垫款 SCh7O}  
advance pending reimbursement 预支以待日后付还 a._^E/EV  
advanced economy 先进经济体系 %$Jqt  
advancement 预付；预付财产 V
:(w\'wm  
advances warrant 垫款令 l\sS?  
advancing 贷出 2
-p  
adverse balance 逆差 jgo<#AJ/E  
adverse exchange 逆汇 f.$aFOn  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^!o1l-Y^gr  
advice for collection 托收通知书 }*B qi7E>  
advice of drawing 提款通知书；汇票通知书 KXx@ {cv  
advice of payment 付款通知 Ql: b1C,  
Advisory Committee [Securities and Futures Commission] /8WpX  
谘询委员会〔证券及期货事务监察委员会〕 "x.6W!  
Advisory Committee on Diversification 经济多元化谘询委员会 C{`^9J-  
affidavit 誓章；遗产申报誓章 K?FX<PT  
affidavit of no receipt 述明无收款的誓章 [aWDD[#j~  
affiliate 联号；联营公司；附属公司 zh{@?k  
affiliated company 附属公司；联号；联营公司 l)i&ATvCE  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *m| t=9E  
affordability 负担能力 D*XZT{1g  
African Development Bank [AfDB] 非洲开发银行 |>IUtUg\  
after-acquired property 事后取得的财产 0?6If+AC  
after-hours dealing 市后交易 :?$Sb8OuIL  
after-tax profit 税后盈利；税后利润；税后溢利 ER;lkF`RF  
agency agreement 代理协议 /H%<oAjp6  
agency expenses 代理机构的开支 3I;xU(rv  
agency fee 代理费 N o_$!)J.  
Agency Law 《代理法》 ^z*):e  
agent 代理人；承销人 z)ft3(!  
agent of company 公司代理人 0279g  
agent's fee 代理人费；经纪费
2Z/][?Jj{  
aggregate 总计；总数；总体数字 \f 
/!  
aggregate amount 总款额；总额 rF8W(E_=  
aggregate assets and liabilities 总体资产与负债 }1a<{
&  
aggregate at constant price 按固定价格计算的总体数字 \8>  
aggregate demand 总需求 0\EpH[m}-  
aggregate gross position 总持仓量 bRK CY6  
aggregate limit 总限额 wuBlFUSg  
aggregate of salaries tax 合计薪俸税 z<yNG/M1>U  
aggregate performance 总体表现；总体业绩 ?ae[dif  
aggregate supply 总体供应 v9t47>V  
aggregate surplus 总盈余 ^)9MzD^_nV  
aggregate total 整体总额 .# !'c  
aggregate value 总值；合计价值 Nl$gU3kL  
aggregated basis 合计基准 ;o-\.=l  
aggregated net chargeable income 合计应课税入息实额 TbKP8zw{  
aggregation 合并计算；合计；总和 "}'8`k+d  
aggregation of incomes of husband and wife 夫妇入息合并计算 g+>=C   
aggregation of property 财产的总和 ;gxN@%}@  
agio 差价；贴水 H})Dcg3  
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》 i14[3bPLk!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment VjA wn}eO  
《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》 ( Lok  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment inr%X
S/m  
《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》 cX|[WT0[I  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 2~G,Ia  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 X zi'Lu`  
agreement for a settlement 授产协议 $zk^yumdE  
agreement for assignment 转让协议 DEUd[  
agreement for sale 售卖协议；买卖协议 `G=ztL!gq  
agreement for sale and purchase 买卖协议 Ss@u,`pr  
agreement for the payment of interest 支付利息协议 Xmap9x  
agreement for the repayment of money 还款协议 Q vv\+Jp^  
agreement of reinsurance 再保险协议 Q(~3pt
 
Agricultural Bank of China 中国农业银行 N_u&3CG  
air passenger departure tax 飞机乘客离境税 Kcs
cz,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 /v}P)&  
airport tax 机场税 zuC58B  
alcohol duty 酒精税 e-[>( n/[  
alienation 让与；让渡；转让 HG{&U:>)  
alimony 生活费；赡养费 Af2=qe  
All Ordinaries Index [AOI] 所有普通股指数 EX`"z(L  
all risks 全险；综合险 ~`*1*;Q<H|  
All Sales Record for Stock Market 《股票市场成交报告》 7=7!| UV  
Allied Capital Resources Limited 新联财务有限公司 j3*M!fM9  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 55 S\&Ad$  
allocation letter 拨款信件 <^,o$b  
allocation of fund 分配款项；预留款项 M!eoe5  
allocation of profit 利润分配；溢利分配 N3uMkH-<  
allocation warrant 拨款令 ioB|*D<U2  
allotment 分配；配股 kZV^F*7  
allotment notice 股份配售通知；配股通知 |?OdV<5C  
allotment of shares 股份分配 fH{9]TU_:  
allowable 可获宽免；免税的 Zi 2o  
allowable business loss 可扣除的营业亏损 $q Zc!Qc  
allowable expenses 可扣税的支出 ^=eq .(>  
allowance 免税额；津贴；备抵；准备金 LYd}w(}  
allowance for debts 债项的免税额 9 9Ba{qj  
allowance for depreciation by wear and tear 耗损折旧免税额 !MZ+-dpK  
allowance for funeral expenses 殡殓费的免税额 Z~r[;={,  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $x?NNS_ "J  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?8 SK\{9r6  
allowance to debtor 给债务人的津贴 AuoxZ?V  
alteration of capital 资本更改 1 L+=|*:  
alternate trustee 候补受托人 A)\>#Dv  
amalgamation 合并 >Y
7r\  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ybo#
K  
ambit of charges 征税范围；收费范围 jrIA]K6  
amended valuation 经修订的估值 `^v4zWDK  
American Commodities Exchange 美国商品交易所 S304ncS|M  
American Express Bank Limited 美国运通银行 Hze-Ob8  
American Stock Exchange 美国证券交易所 G 6W
x3~  
amortization 摊销 ( MB`hk-d  
amount due from banks 存放银行同业的款项 W3^
zIj  
amount due from banks abroad 存放海外银行同业的款项 `d75@0:  
amount due from holding companies 控股公司欠款 PV?]UUc'n<  
amount due from local banks 存放本港银行同业的款项 m!rwG(  
amount due to banks 银行同业的存款 F0@Qgk]\  
amount due to banks abroad 海外银行同业的存款 @@'nit  
amount due to holding companies 控股公司存款 g d  z  
amount due to local banks 本港银行同业的存款 aRbx   
amount due to outport banks 外埠银行同业的存款 lkV6qIj  
amount for note issue 发行纸币的款额 "e~k
-\^Y  
amount of bond 担保契据的款额 S3SV.C:z>  
amount of consideration 代价款额 'I&|1I^  
amount of contribution 供款数额 |J:$MX~  
amount of indebtedness 负债款额 RS'} nY}  
amount of principal of the loan 贷款本金额 cvKV95bn  
amount of rates chargeable 应征差饷数额 1s Br.+p  
amount of share capital 股本额 D+f'*|  
amount of sums assured 承保款额 o:_^gJ+|  
amount of variation 变动幅度 sT)6nV  
amount of vote 拨款数额 ,VAp>x+O  
amount payable 应付款额 . 3GnZR,L  
amount receivable 应收款额 Q(l
ku"U'  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Yx6hA#7I  
analysis 分析 RXBb:f  
ancillary risk 附属风险 pJd0k"{  
annual account 周年帐目；周年帐目报表；年度决算；年结 3@&bxYXm  
annual accounting date 年结日期 8O;Vl  
annual allowance 每年免税额；年积金；年度津贴；年津 0eFb?Z0]  
annual balance 年度余额 GP*
 +  
annual disposable income 每年可动用收入 1 ojhh7<  
annual estimates 周年预算 9u?(^(.  
annual fee 年费 Xad*Iulj  
annual general meeting 周年大会 1xz\=HOT  
annual growth rate 年增率；每年增长率 x Y| yI>  
annual long-term supplement 长期个案每年补助金 x
;Gz6|  
annual pensionable emolument 可供计算退休金的年薪 +L0J_.5%^  
annual report 年报 JL.5QzA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 NjbwGcH%\  
annual return 周年报表；周年申报表；每年报税表格 t)ld<9)eB  
Annual Return Rules 《周年报表规则》 tG/1p

W  
annual review of consumer prices 每年消费物价回顾 \yM-O-{  
annual roll-forward basis 逐年延展方式 &ik$L!iX  
annual salary 年薪 ]pWP?Ws  
annual statement 年度报表；年度决算表 &} ,*\Oj  
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 opdu=i=E  
annuitant 年金受益人 !6Q`>s]  
annuity 年金 \EZ+#3u  
annuity contract 年金合约 k_!+V`Ro#  
annuity on human life 人寿年金 ~wTX>qV  
antecedent debt 先前的债项 I0DM=V>;  
ante-dated cheque 倒填日期支票 hm3jpWi8  
anticipated expenditure 预期开支 r=qLaPG  
anticipated net profit 预期纯利 kBbl+1{H  
anticipated revenue 预期收入 Uh.Sc:trA  
anti-inflation measure 反通货膨胀措施 *wwhZe4V  
anti-inflationary stance 反通货膨胀立场 yLW/ -%I#u  
apparent deficit 表面赤字 $&IpX M]  
apparent financial solvency 表面偿债能力 va5FxF*%  
apparent partner 表面合伙人 _Fizgs  
application for personal assessment 个人入息课税申请书 gv9=quG  
application of fund 资金应用 PRD_!VOW  
application to release as liquidator and to destruct the books of accounts and documents |1"!kA  
申请免除清盘人职务及毁灭帐簿与文件 Vu[:A  
appointed actuary 委任精算师 Z v4<b  
appointed auditor 委任核数师；委任审计师 !h>D;k6 e  
appointed trustee 委任的受托人 R uLvG+  
appointer 委任人 ~Eq\DK  
apportioned pro rata 按比例分摊 ]M3#3Ha"  
apportionment 分配；分摊 {rC~P  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S8%n.<OB
 
apportionment formula 分摊方程式 kg3ppt  
apportionment of estate duty 遗产税的分摊 ^n9a" qz  
appraisal 估价；评估 ,-@5NY1q  
appreciable growth 可观增长 7UKYmJk.  
appreciable impact 显着影响 &3Tx@XhO  
appreciable increase 可观增长 x5OC;OQc  
appreciation 增值；升值 noC?k }M  
appreciation against other currencies 相对其他货币升值 ^YKy9zkTl  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ziz=]D_  
appreciation tax 增值税 y? "@v.  
appropriation 拨款；拨用；拨付 (S oo<.9~  
appropriation account 拨款帐目 H0a-(  
Appropriation Bill 拨款法案 , H2YpZk  
appropriation-in-aid system 补助拨款办法 ANMYX18M  
approved assets 核准资产 <*
u C  
approved basket stock 认可一篮子证券 bD<qNqX$  
approved budget 核准预算 Zh
zy.u/>  
approved charitable donation 认可慈善捐款 ,
-'4L9  
approved charitable institution 认可慈善机构 6e.v&f7(  
approved currency 核准货币；认可货币 `U{mbw,  
approved estimates 核准预算 BDe]18X  
approved estimates of expenditure 核准开支预算 Fc8E Y*  
approved overseas insurer 核准海外保险人 JDv-O&]  
approved overseas trust company 核准海外信托公司 ?+r!z  
approved pooled investment fund 核准汇集投资基金 ''S&e  
approved provident fund scheme 认可公积金计划 -#?<05/C>  
approved provision 核准拨款 qzK("d  
approved redeemable share 核准可赎回股份 m=TJDr-  
approved regional stock 认可地区性证券 g_w&"=.jBq  
approved retirement scheme 认可退休金计划 aI(>]sWJ  
approved subordinated loan 核准附属贷款 K)S;:MLG=  
arbitrage 套戥；套汇；套利 z856 nl  
arbitrageur 套戥者；套汇者 Q>8pP\ho  
arbitrary amount 临时款项 rGlRAn#?,  
arrangement 措施；安排；协定 st/n"HQ  
arrears 欠款 \dq!q=b\  
arrears of pay 欠付薪酬 ug*D52?  
arrears of revenue 逾期未收税款；逾期未收的帐项 s /%:dnij  
articles of association 组织章程；组织细则；组织章程细则 zX kx7d8  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 Sdd9Dv?!  
ascertainment of profit 确定利润 Y-p<qL|_  
"Asia Clear" “亚洲结算系统” \k@Z7+&7  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 dB;3.<S=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 "&lN\&:  
Asian Development Fund [ADF] 亚洲发展基金 Z0ReWrl;`  
Asian dollar bond 亚洲美元债券 ~ y;y(4<  
Asian dollar market 亚洲美元市场 jxw_*^w"  
Asian dollar rate 亚洲美元利率 R8
&|+ya  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <y)E>Fl  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 phP>3f.T  
asked price 沽盘；喊价；索价；卖方报价 ip``v0Nf  
assessable income 应评税入息 Yv)aAWEa  
assessable loss 应评税亏损 +a|/l  
assessable profit 应评税利润 }nud  
assessable value 应评税值 NQ9Ojj{#  
assessed profit 估定利润 w#(RW7":F  
assessed value 经评估价值 [f!O6moR6  
assessment 评税；评定；估价；评税单 c8A`<-\MfB  
assessment number 评税编号；估价编号 [B^G-  
assessment of additional tax 补加税评税 44sy`e  
assessment of performance 业绩评估；实绩评价 # |^^K!%  
Assessor 评税主任 a<m-V&4x  
asset price bubbles 资产价格泡沫 'r+PH*Mr  
asset-backed securities 具资产保证的证券 KJh,,xI>by  
assets accretion 资产增值 dDtFx2(R  
assets and liabilities 资产与负债 7=P^_LcU  
assets betterment statement 资产递增表；资产改进表 o }
@n>R  
assets lending 实物放款；有抵押贷款 V U~Dk);Bv  
assets of the company passing on the death 死者去世时转移的公司资产 #Hu~}zy  
assets pledged as security for liabilities 用作负债抵押的资产 Ip?]K*sq  
assets portfolio 资产投资组合 op7FZHs  
assets price 资产价格 E\{<;S  
assets quality 资产质素 vR>o}%`  
assets realization 资产变现 z`$J_CjY  
assets refinancing arrangement 资产再集资安排 wJG$c-(\0  
assets securitization 资产证券化 C!%:o/  
assets situated outside Hong Kong 在香港以外地方的资产 ;sPzOS9  
assets stripping 削减资产；拆卖资产 #[ -\lU|  
assets value 资产值 K:r\{#9  
assignee 承让人 *t9eZ!_f?  
assignment 转让；转让书；转让契 [!"XcFY:a  
assignment of interest 权益转让 Q:Mh
jkOr}  
assignment of letters patent and trade mark 专利证书及商标转让 kzO&
24  
assignment of property 物业转让；物业转让书 'Qn~H[$/p  
assignment right 转让权 Jx|I6y  
assignor 转让人 HIf{Z* mb  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 !/I0i8T  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 RT*5d;l0  
associate member 附属会员 nr2r8u9r  
associated body corporate 相联法人团体 qv+R:YYOq  
associated company 相联公司；联属公司 Bjj<\8^M  
associated corporation 相联法团 l1+[  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4]&<?"LSK  
公认会计师公会〔英国〕 P7GRSjG  
Association of Futures Exchange Brokers 香港期货经纪协会 or_+2aG  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 c3xl9S,5  
association of underwriters 承保人组织 HGDVOJq  
assumption of control 接管 >SCGK_Cr2  
assurance 担保；保险；转易；转易书 ?tYpc_p
#  
assurance of interest 权益的转易 UAYd?r  
at 19XX price 按一九ＸＸ年价格计算 :w-`PYJ%G  
at a discount 按赔价计算；按贴水价格计算；打折扣 Jb(Y,LO^  
at a premium 按溢价计算；按升水价格计算 5/I_w0  
at call 通知付款；按通知 WDx Mo`zT  
at constant market price 按固定市价计算 ?Zcj}e.r  
at constant price 按固定价格计算 KMjg;!y  
at cost 按成本计算 RK
Tb'3H  
at current market price 按当时市价计算；按现时市价计算 smU4jh9S  
at current price 按当时价格计算；按现时价格计算 $v27]"]  
at factor cost 按要素成本计算；按生产要素成本计算 g9mG`f  
at money-of-the-day price 按付款当日价格计算 l]#!+@  
at or better 按指定或较佳价位〔买卖指令〕 c^.l2Q!  
at par 按面值计算；平价 &%F@O<:  
at sight 见票即付 30F!kP*E  
at the close 按收市盘 Y=B3q8l5  
at the opening 按开市盘 ?S#\K^  
attestation 见证；见证条款 8+'C_t/0i  
at-the-money option 平价期权 'ks{D(`  
attorney 受权人；受托代表人 HKmcQM  
attornment 新拥有人承认书 0[a}n6XTk  
attributable profit 可归属利润 P-Su5F  
attributable share value 可归属股份价值 %3=J*wj>D  
Auckland Stock Exchange 奥克兰证券交易所 NHaMo*xQ  
auction 拍卖 K"{HseN{  
auctioneer 拍卖商 RKkGITDk  
audit 审计；核数 ^toAw8A=@0  
Audit Commission 审计署 :FQ1[X1xm  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
pY}/j;.[  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 sbsu(Sz+  
audit review 帐目审查 %:u[MBe,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 H;KDZO9W  
audited account 审计帐目；经审计的帐目
@Hjea1@t  
audited annual account 经审计的周年帐目 8X7{vN_3K  
audited balance sheet 经审计的资产负债表 yTAvF\s$(  
auditor 核数师；核数主任；审计师 VOgi7\  
auditor's certificate 核数师证明书；审计师证明书 eaZQ2  
auditor's report 核数师报告；审计师报告 _sMs}?^  
Aussie bond 澳元债券 r
%=[
},JQ  
austerity budget 紧缩预算 _p}xZD\?,  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 zFhgE*5  
Australia All Ordinaries Index 澳洲所有普通股票指数 KSqTY>%fnv  
Australian Dollar [AUD] 澳元 mJ  
Australian Options Market 澳大利亚期权市场 2WCLS{@'  
Australian Securities Commission 澳洲证券事务监察委员会 e%6{ME 3  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 [aW=  
Australian Stock Exchange 澳大利亚证券交易所 3<(q }  
Austrian Schilling [ATS] 奥地利先令 >Hwc,j q  
authentication 认证；鉴证 LtKB v4  
authority to purchase 委托购买证；委购书 6m`{Z`c$  
authorization 认可；核准；授权；授权书 zCe/Kukvy  
authorization by direction 指示授权 }E&NPp>  
authorization by instruction 指令授权 <Gb %uny  
authorization by warrant 令状授权 'Z8aPHD  
authorization of unit trust 单位信托的认可 >1|g5  
authorized agent 指定代理人 -q>^ALf|@>  
authorized capital 法定资本 /g.]RY+u|x  
authorized clerk 出市员 X>l*v\F9  
authorized dealer 认可交易商 G*n2Ii  
authorized financial institution 认可财务机构 j$@tK0P  
authorized fund 认可基金 `rFAZcEj%  
authorized fund house 获授权的基金公司；认可基金公司 j4.&l3  
authorized institution 认可机构 wD9a#AgEd  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 KS<Jv;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 xAdq+$><  
authorized insurer 获授权保险人；获认可承保人 1(gfdx9|b  
authorized investment 特准投资项目 mN}7H:,  
authorized person 获授权人 1Ix3i9  
authorized representative 获授权代表 W)=%mdxW0  
authorized share capital 法定股本 Fvl`2W94;  
automated quotation system 自动报价系统 Ill[]O  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] yp]@^TN  
自动交易系统〔香港期货交易所有限公司〕 z;3NiY  
automatic adjustment mechanism 自动调整机制 ]|Zb\{  
automatic adjustment system 自动调整系统 9O98Q6-s  
Automatic Clearing House 自动票据交换所 X[hM8G  
automatic exchange rates accumulation system 自动化汇率累集系统 w G!u+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3#GqmhqKDk  
automatic teller machine [ATM] 自动柜员机 \U
@3`  
autopay 自动转帐 %u!XzdG  
available assets 可用资产 $:vkX   
available fiscal reserve 现存财政储备 n^9  ?~  
available profit 可用利润 )|]dmQ-  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 &7[[h+Lb  
average 平均；平均数；海损 =nRuY'  
average basic salary 平均基本薪金 }C#3O{5  
average consumer expenditure 平均消费开支；一般消费开支 oyeG$mpg  
average cost 平均成本 8tc*.H{^+  
average cost of land production 增辟土地平均成本 %'ZN`XftG  
average daily turnover 平均每日成交额 < oI8-f  
average daily wage rate 平均每日工资率 AXW!]=?X  
average expenditure pattern 平均开支模式 nWgv~{,x  
average growth rate 平均增长率 7TWNB{ K_  
average net fixed assets 固定资产平均净值 Sp?NfJ\Ie  
average of relatives 相对价格平均数 o$J6 ~dn  
average price 平均价格 RUXCq`)"<  
average propensity to consume 平均消费倾向；一般消费倾向 +x1/-J8_sg  
average propensity to save 平均储蓄倾向；一般储蓄倾向 
0|Ucd  
average rate 平均率 $99R|^  
average revenue 平均收入；平均收益 !1:@8q  
average stock 平均库存；平均存货 w]!0<  
average yearly rent 平均年租 R}{GwbF_\  
avoidance of double taxation 避免双重课税 0i@:KYP  
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 v\A.Tyy  
Y1\K;;X  
给你加分了