一些有用的会计术语(也不知道发的地方对不对)A

A: 14-uy.0[  
A share Ａ股；甲类股份 Y-DHW/Z~  
abatement of tax 减税；减扣免税额 $*0XWrE  
ABN AMRO Bank N.V. 荷兰银行 rJd-
e96  
above-the-line expenditure 线上项目支出；经常预算支出 F+Hmp\rM#  
above-the-line receipt 线上项目收入；经常预算收入 %`d
VX EO  
ABSA Asia Limited 南非联合亚洲有限公司 m<4tH5};d  
absolute change 绝对数值变更 W6*5e{  
absolute expenditure 实际开支 kf",/?s2Z  
absolute guideline figure 绝对准则数字 <e8Ux#x/  
absolute interest 绝对权益 =p!Hl#  
absolute order of discharge 绝对破产解除令 5&U?\YNLa  
absolute profit margin 绝对利润幅度 8`w#)6(V  
absolute value 实值；绝对值 l=&Va+K  
absolutely vested interest 绝对既得权益 +N:M;uTS  
absorbed cost 已吸收成本；已分摊成本 y7 W7270)  
absorption 吸收；分摊；合并 PsS8b  
absorption rate 吸收率；摊配率；分摊率 3 _DJ  
ACB Finance Limited 亚洲商业财务有限公司 y=y#*yn&  
acceptable form of reciprocity 合理的互惠条件 'khhn6itA  
acceptable rate 适当利率；适当汇率 N*
hx;k9  
acceptance agreement 承兑协议 5m6I:s`pK  
acceptance for honour 参加承兑 s)~H_,  
acceptor 承兑人；接受人；受票人 c$%I^f}'  
acceptor for honour 参加承兑人 6k\8ulHw  
accident insurance 意外保险 7LW%:0  
Accident Insurance Association of Hong Kong 香港意外保险公会 \9.@Tg8`  
accident insurance scheme 意外保险计划 v.H@Ey2  
accident year basis 意外年度基准 ~{yQsEU  
accommodation 通融；贷款 "g;}B"rG  
accommodation bill 通融票据；空头票据 za4:Jdr  
accommodation party 汇票代发人 V@ph.)z  
account balance 帐户余额；帐户结余 0_map z  
account book 帐簿 H 4W4#\M  
account collected in advance 预收款项 ?)c9!hR  
account current book 往来帐簿 #J c)v0_  
account of after-acquired property 事后取得的财产报告 pB]+c%\  
account of defaulter 拖欠帐目 Je~Ybh  
account payable 应付帐款 !RdubM  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 O:O +Q!58  
account receivable 应收帐款 Zo5.Yse  
account receivable report 应收帐款报表 v/7iu*u  
account statement 结单；帐单；会计财务报表 bU"2D.k  
account title 帐户名称；会计科目 a<Ptm(,  
accountant's report 会计师报告 jP"='6Vrw  
Accountant's Report Rules 会计师报告规则 a s?)6  
accounting and auditing procedure 会计与审计程序；会计与核数程序 yy3-Xu4  
Accounting Arrangements 《会计安排》 }%eXGdC  
accounting basis 会计基础 ww{07g  
accounting by Official Receiver 破产管理署署长呈交的帐目 Y)v_O_`  
Accounting Circular 《会计通告》 Wp$'#HhB  
accounting class 会计类别 3HmJixy  
accounting date 记帐日期；会计结算日期 'St\$X  
accounting for money 款项核算 m&r?z%  
Accounting Officer 会计主任 J{5&L &4  
accounting period 会计报告期；会计期 GCA?sFwo>  
accounting policy 会计政策；会计方针 o4pe>hn  
accounting practice 会计惯例 {d,~=s0T  
accounting principle 会计准则 olf7L%  
accounting record 会计记录 
wTY8={p]  
accounting report 会计报告 7j L.\O  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Uu3<S  
Accounting Society of China 中国会计学会 DWRq \`P  
accounting statement 会计报表 HOAgRhzE  
accounting system 会计制度；会计系统 y]ZujfW7  
accounting transaction 会计事项；帐务交易 .EoLJHL }  
accounting treatment 会计处理 vwQ6=  
accounting year 会计年度 7~Md6.FtM  
accretion 增值；添加 "*aL(R  
accrual 应计项目；应累算数目 dD8f`*"*=  
accrual basis 应计制；权责发生制 ~~'UQnUN4  
accrual basis accounting 应计制会计；权责发生制会计 zc#aQ.  
accrue 应累算；应计 >)PcK  
accrued benefit 应累算利益 ;O7<lF\7o  
accrued charges 应计费用 9i+SU|;j  
accrued cumulative preference share dividend 应累算的累积优先股股息 2f$6}m'Ad  
accrued expenses 应累算费用 RBzBR)@5  
accrued interest payable 应付利息；应计未付利息 H-.8{8  
accrued interest receivable 应收利息；应计未收利息 P ".[=h  
accrued right 累算权益 [6Gb@jG  
accruing profit 应累算的利润 t<2B3&o1  
accumulated fiscal reserve 累积财政储备 eE-@dU?  
accumulated profit 累积利润；滚存溢利 $]yHk  
accumulated reserve 累积储备 #!X4\+)  
accumulation of surplus income 累积收益盈余 }EZd=_kAq~  
acquired assets 既得资产 nZ2mY!*  
acquisition 收购；购置；取得 kMLWF  
acquisition cost 购置成本 \.<V~d?  
acquisition expenses 购置费用 S>pbplE  
acquisition of 100% interest 收购全部股权 =9JKg4I6  
acquisition of control 取得控制权 m0k~8^L@f  
acquisition of fixed assets 购置固定资产 fgSe]q//  
acquisition of shell “买壳” _7"G&nZ0  
acquisition price 收购价 Pb^Mc <j  
act of God 天灾 S @'fmjA'  
acting partner 执事合伙人 &qP&=( $  
active market 买卖活跃的市场；交投畅旺的市场；旺市 IZ
kQmA=  
active partner 积极参与的合伙人 ^/kn#1H7&  
active trading 交投活跃 z!GLug*j`  
actual circulation 实际流通 \L:;~L/  
actual cost 实际成本 ?xuhN G@  
actual expenditure 实际开支；实际支出 J,k|_JO  
actual income 实际入息；实际收入；实际收益 oopACE>  
actual market 现货市场 .UuCTH;6`  
actual price 现货价；实际价格 u/BCl!`  
actual profit 实际利润 2& l~8,  
actual quotation 实盘；实际价位；实际报价 hs"=>(P)  
actual year basis 按实际年度计算 "NamP\hj  
actuals 实货 hkq[xgX  
actuarial investigation 精算调查 X_eh+>D  
actuarial principle 精算原则 =i/7&gC  
actuarial report 精算师报告 }t[?g)"M#-  
Actuarial Society of Hong Kong 香港精算学会 Y&Sk/8  
actuarial valuation 精算师估值 VY5/C;0^h  
actuary 精算师 KPOr8=Rc  
ad referendum agreement 暂定协议；有待覆核的协定 p=65L  
ad valorem duty 从价税；按值征税 }qf)L.  
ad valorem duty system 从价税制 .*s1d)\:  
ad valorem fee 从价费 lklMdsIdj  
ad valorem tariff 从价关税 M8BN'%S  
additional allowance 额外免税额 +JMB98+l  
additional amount for unexpired risk 未过期风险的额外款额 #;32(II  
additional assessable profit 补加应评税利润 o7*z@R"  
additional assessment 补加评税 ]HK|xO(  
additional commitment 额外承担 Ty21-0F  
additional commitment vote 额外承担拨款 H7KcP
N(0  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 sacaL4[_<
 
additional dependent parent allowance 供养父母额外免税额 jz%
%r Q(  
additional provision 额外拨款 8)D5loS  
additional stamp duty 附加印花税 Ck|3DiRQ  
additional tax 补加税罚款；补加税款 0OndSa,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 <4{,u1!t  
adjudged bankrupt 被裁定破产 L"akV,w4p  
adjudicated bankrupt 裁定破产人 t@TBx=16  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 '@ym-\,  
adjudication of bankruptcy 裁定破产；宣告破产 \lnpsf  
adjudication of insolvency 裁定无力偿还债务 Ls#=R  
adjusted actual 经调整的实数；调整后的实数 9oK#n'hjb  
adjusted current assets 经调整的流动资产；调整后的流动资产 =!b<
@41  
adjusted figure 经调整的数字；调整后的数额 !?o661+b  
adjusted liabilities 经调整的负债；调整后的负债 1{8SKfMdP  
adjusted loss 经调整的亏损；调整后的亏损 PyD'lsV  
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 i 5"g?Wa2N  
adjusted profit 经调整的利润；调整后的利润 CVh^~!"7j  
adjusted surplus 经调整的盈余额；调整后的盈余额 Xq9n-;%zL  
adjusted value 经调整的价值；调整后的价值 4{h?!Z*  
adjustment 调整；修订；理算〔保险〕 _Kp{
b"G  
adjustment centre 调剂中心 Ccw6,2`&  
adjustment lag 调整过程的时间差距；调整时差 pFLR!/J
  
adjustment mechanism 调整机制 9~^%v zM  
adjustment of loss 亏损调整 n y7
G  
adjustment process 调整过程；调整程序 8Q&hhmOnz  
adjustment range 调整幅度 wr/Z)e =^3  
administered exchange rate 受管制汇率 G H
N  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 meHAa`  
administration expenses 行政费用 aD aQ7i  
administration fee 手续费；行政费 0B^0,d(s  
administration in bankruptcy 破产管理 P| o_/BS  
administration order 遗产管理令 Lzzf`jN]  
administrator 管理人；遗产管理人 uM\(#jZ  
administrator of the estate 遗产管理人 m/)Wn  
admission of debt 债项承认书 pv.
0!a/M  
admission of proof 接纳债权证明 =gCv`SFW  
advance 放贷款项；垫付款项；预支款项；预付款项 ZE@!s3\  
advance account 暂支帐目；预付款帐户 30(O]@f~  
advance compensation 预付补偿金 2Rc'1sCth-  
advance from shareholder 股东垫款 6OJ`R.DM`  
advance pending reimbursement 预支以待日后付还 $z!o&3c'x  
advanced economy 先进经济体系 tK3.HvD  
advancement 预付；预付财产 4}FuoQL  
advances warrant 垫款令 NJG-~w  
advancing 贷出 ]wg+zOJu]+  
adverse balance 逆差 E>tlY&0[$  
adverse exchange 逆汇 $d4^e&s  
advertisement addressed to shareholders 在报章刊登的致股东通告 uP\?y(="  
advice for collection 托收通知书 }b-"[TDEF  
advice of drawing 提款通知书；汇票通知书 :xitV]1.   
advice of payment 付款通知 $6~D 2K  
Advisory Committee [Securities and Futures Commission] Y|t]bb  
谘询委员会〔证券及期货事务监察委员会〕 bJJB*$jW=  
Advisory Committee on Diversification 经济多元化谘询委员会 }LDH/# u  
affidavit 誓章；遗产申报誓章 [-X=lJ:+h  
affidavit of no receipt 述明无收款的誓章 }JXAG/<  
affiliate 联号；联营公司；附属公司 Ctpr
.  
affiliated company 附属公司；联号；联营公司 #%4-zNS  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 jg]_'^pVzr  
affordability 负担能力 =}Np0UP  
African Development Bank [AfDB] 非洲开发银行 )1%l$W  
after-acquired property 事后取得的财产 `B{N3Kxbp  
after-hours dealing 市后交易 [HJ^'/bB'  
after-tax profit 税后盈利；税后利润；税后溢利 ^zv0hGk2  
agency agreement 代理协议 NJfI9L  
agency expenses 代理机构的开支 U[/k=}76  
agency fee 代理费 seh1(q?Va4  
Agency Law 《代理法》 pei-R  
agent 代理人；承销人 .'md `@t  
agent of company 公司代理人 x:W nF62  
agent's fee 代理人费；经纪费 ozZW7dveU  
aggregate 总计；总数；总体数字 $=7[.z&  
aggregate amount 总款额；总额 / AFn8=9'^  
aggregate assets and liabilities 总体资产与负债 ;iJ*.wVq  
aggregate at constant price 按固定价格计算的总体数字 5CZii=@  
aggregate demand 总需求 M),i4a?2  
aggregate gross position 总持仓量 wu5]S)?*  
aggregate limit 总限额 a"^0;a  
aggregate of salaries tax 合计薪俸税 */iD68r|-  
aggregate performance 总体表现；总体业绩 ^EGe%Fq*x]  
aggregate supply 总体供应 P9~7GFas|  
aggregate surplus 总盈余 QMoh<[3qu  
aggregate total 整体总额 bce>DLF  
aggregate value 总值；合计价值 _
&TA|Da  
aggregated basis 合计基准 %./vh=5)  
aggregated net chargeable income 合计应课税入息实额 pqmS w  
aggregation 合并计算；合计；总和 UPs*{m  
aggregation of incomes of husband and wife 夫妇入息合并计算 {_0m0 8  
aggregation of property 财产的总和 H#IJ&w|  
agio 差价；贴水 `+_UG^aeW  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 -lr)z=})  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment jm1f,=R  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 6eSc
`t&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment :kU
ZNw'Bi  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 iUl5yq  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment .4c*  _$  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ezRhSN?  
agreement for a settlement 授产协议 -1Acprr  
agreement for assignment 转让协议 3n;UXYJ%  
agreement for sale 售卖协议；买卖协议 w%jc' ;|  
agreement for sale and purchase 买卖协议 .i[rd4MCK  
agreement for the payment of interest 支付利息协议 lP*_dt9  
agreement for the repayment of money 还款协议 Y4cIYUSc  
agreement of reinsurance 再保险协议 x8I=I"Sp  
Agricultural Bank of China 中国农业银行 okfGd= &  
air passenger departure tax 飞机乘客离境税 }J27Y;Zp9  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 >U\,(VB  
airport tax 机场税 :_;9&[H9ha  
alcohol duty 酒精税 +cQGX5 K  
alienation 让与；让渡；转让 iHoQNog-!  
alimony 生活费；赡养费 tsdkpt  
All Ordinaries Index [AOI] 所有普通股指数 cd1M0z  
all risks 全险；综合险 lub(chCE[  
All Sales Record for Stock Market 《股票市场成交报告》 }%_h|N  
Allied Capital Resources Limited 新联财务有限公司 RIBj9kd  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 *I)oDq3  
allocation letter 拨款信件 (uV~1  
allocation of fund 分配款项；预留款项 GxWA=Xp^~G  
allocation of profit 利润分配；溢利分配 W]kh?+SZ  
allocation warrant 拨款令 [03$*BCq3  
allotment 分配；配股 Pt~mpRlH
 
allotment notice 股份配售通知；配股通知 R7: >'*F  
allotment of shares 股份分配 f/t1@d!  
allowable 可获宽免；免税的 2P9gS[Ub  
allowable business loss 可扣除的营业亏损 '\qd{mM\r  
allowable expenses 可扣税的支出 Vb>!;C  
allowance 免税额；津贴；备抵；准备金 dI'cZt~n  
allowance for debts 债项的免税额 l:v:f@M&
 
allowance for depreciation by wear and tear 耗损折旧免税额 %N 8/g]`7  
allowance for funeral expenses 殡殓费的免税额 
hA1\+r  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 o<@b]ukl&  
allowance for repairs and outgoings 修葺及支出方面的免税额 #L[-WC]1y  
allowance to debtor 给债务人的津贴 Kbjt CI7  
alteration of capital 资本更改 CR*R'KX D%  
alternate trustee 候补受托人 ~|+!xh  
amalgamation 合并 }LLnJl~Z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b0 ))->&2  
ambit of charges 征税范围；收费范围 B. Rc s  
amended valuation 经修订的估值 Ws'OJ1  
American Commodities Exchange 美国商品交易所 'EFSr!+  
American Express Bank Limited 美国运通银行 23XSQHVx  
American Stock Exchange 美国证券交易所 7Io]2)V  
amortization 摊销 +JoE[;  
amount due from banks 存放银行同业的款项 ZS51QB  
amount due from banks abroad 存放海外银行同业的款项 jj^{^,z\  
amount due from holding companies 控股公司欠款 >vE1,JD)w  
amount due from local banks 存放本港银行同业的款项 dIiQ^M  
amount due to banks 银行同业的存款 pp{Za@j  
amount due to banks abroad 海外银行同业的存款 smEKQHB  
amount due to holding companies 控股公司存款 rW$ )f  
amount due to local banks 本港银行同业的存款 u^H:z0  
amount due to outport banks 外埠银行同业的存款 JBa( O-T  
amount for note issue 发行纸币的款额 \DsP'-t  
amount of bond 担保契据的款额 .]+Z<5Fo  
amount of consideration 代价款额 :#8#tLv  
amount of contribution 供款数额 ~~eR,HYk  
amount of indebtedness 负债款额 ,c#IxB/0  
amount of principal of the loan 贷款本金额 T_ifDQX;  
amount of rates chargeable 应征差饷数额 pE{ZWW[@+  
amount of share capital 股本额 ,H!E :k  
amount of sums assured 承保款额 L'k)  
amount of variation 变动幅度 D<9FSxl6  
amount of vote 拨款数额 q]F2
bo  
amount payable 应付款额 T1TKwU8l  
amount receivable 应收款额 4%wP}Zj#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 b e[KNrO  
analysis 分析 ~_C[~-  
ancillary risk 附属风险 90OSe{  
annual account 周年帐目；周年帐目报表；年度决算；年结 t,#9i#q#  
annual accounting date 年结日期 2O\p`,.  
annual allowance 每年免税额；年积金；年度津贴；年津 # Vz9j  
annual balance 年度余额 $_s"16s  
annual disposable income 每年可动用收入 l \~w(8g<A  
annual estimates 周年预算 +Bk d  
annual fee 年费 C.I.f9s?R  
annual general meeting 周年大会 1U[8OM{$  
annual growth rate 年增率；每年增长率 nb}*IExd  
annual long-term supplement 长期个案每年补助金 +*"u(7AV  
annual pensionable emolument 可供计算退休金的年薪 .6Jo1$+  
annual report 年报 E!.>*`)?.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 3vx*gfr3  
annual return 周年报表；周年申报表；每年报税表格 FoY_5/  
Annual Return Rules 《周年报表规则》 {qO[93yg)/  
annual review of consumer prices 每年消费物价回顾 28qTC?  
annual roll-forward basis 逐年延展方式 Oga/  
annual salary 年薪 v%O KOrJ  
annual statement 年度报表；年度决算表 _l$
V|
 
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 
39|
W(,  
annuitant 年金受益人 ,!U._ic'B  
annuity 年金 ZdbZ^DUR<(  
annuity contract 年金合约 ^
`ah\L  
annuity on human life 人寿年金 ta`}}I  
antecedent debt 先前的债项 *Dx&}"  
ante-dated cheque 倒填日期支票 b#;%TbDF  
anticipated expenditure 预期开支 f0rM 4"1  
anticipated net profit 预期纯利 ^_FB .y%  
anticipated revenue 预期收入 {+~}iF<%  
anti-inflation measure 反通货膨胀措施 ;Z]i$Vi_r  
anti-inflationary stance 反通货膨胀立场 ?Fgk$WqC  
apparent deficit 表面赤字 hwkm'$}  
apparent financial solvency 表面偿债能力 oNHbQ&h  
apparent partner 表面合伙人 WW33ZJ  
application for personal assessment 个人入息课税申请书 hl`4_`3y  
application of fund 资金应用 h}PeXnRU  
application to release as liquidator and to destruct the books of accounts and documents qN h:;`  
申请免除清盘人职务及毁灭帐簿与文件 },9Hq~TA  
appointed actuary 委任精算师 &,B\ig1Jf  
appointed auditor 委任核数师；委任审计师 ,B|~V 3)(  
appointed trustee 委任的受托人 b77
Iw%x7  
appointer 委任人 oujg( ^E  
apportioned pro rata 按比例分摊 |F)BKo D  
apportionment 分配；分摊 Le#>uWM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,CiN@T \&  
apportionment formula 分摊方程式 m
$^Wyk}  
apportionment of estate duty 遗产税的分摊 ?wzE+p-  
appraisal 估价；评估 )}QtK+Rq  
appreciable growth 可观增长 l{tpFu9v  
appreciable impact 显着影响 O_%X>Q9  
appreciable increase 可观增长 yhzC 9nTH  
appreciation 增值；升值 $ M?VJ\8
 
appreciation against other currencies 相对其他货币升值 A1Tk6i<F1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 eUP.:(E  
appreciation tax 增值税 nrqr p  
appropriation 拨款；拨用；拨付 &h1.9AO  
appropriation account 拨款帐目 ]PWK^-4P  
Appropriation Bill 拨款法案 '1'#,u!  
appropriation-in-aid system 补助拨款办法 K q;X(&Z  
approved assets 核准资产 1?:/8l%V  
approved basket stock 认可一篮子证券 ]%Am
X-U  
approved budget 核准预算 A")F7F31c  
approved charitable donation 认可慈善捐款 t[HfaW1W  
approved charitable institution 认可慈善机构 jK`b6:#(,  
approved currency 核准货币；认可货币 ^P30g2gv>  
approved estimates 核准预算 _a?c,<A  
approved estimates of expenditure 核准开支预算 \09m ?;^  
approved overseas insurer 核准海外保险人 HCOv<k  
approved overseas trust company 核准海外信托公司 a,<l_#'  
approved pooled investment fund 核准汇集投资基金 J1P jM
b}  
approved provident fund scheme 认可公积金计划 M<h2+0(il  
approved provision 核准拨款 fmqHWu*wG  
approved redeemable share 核准可赎回股份 CK4C:`YG  
approved regional stock 认可地区性证券 TmI~P+5w  
approved retirement scheme 认可退休金计划 FbH 1yz  
approved subordinated loan 核准附属贷款 DZPg|*KT  
arbitrage 套戥；套汇；套利 V~nqPh!Jc  
arbitrageur 套戥者；套汇者 ^{f^%)X  
arbitrary amount 临时款项 "^/3?W>  
arrangement 措施；安排；协定 L1P.
@hJ  
arrears 欠款 }<m'Nkz<X  
arrears of pay 欠付薪酬 #0OW0:Q  
arrears of revenue 逾期未收税款；逾期未收的帐项 XMt)\r.  
articles of association 组织章程；组织细则；组织章程细则 zfS0
M  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 N]yh8"7X  
ascertainment of profit 确定利润  ! @EZ  
"Asia Clear" “亚洲结算系统” &y\7
pAT\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 jVA|Vi_2  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 {yXpBS  
Asian Development Fund [ADF] 亚洲发展基金 !vd(WKq  
Asian dollar bond 亚洲美元债券 7$"{&T  
Asian dollar market 亚洲美元市场 {'O,G$Ldkr  
Asian dollar rate 亚洲美元利率 ck0K^o v  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 MaMP7O|W  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 rQE:rVKVh  
asked price 沽盘；喊价；索价；卖方报价 B=vBJC)  
assessable income 应评税入息 V)|]w[(Y  
assessable loss 应评税亏损 HLYog+?  
assessable profit 应评税利润  ,2yIKPWk  
assessable value 应评税值 ](%EQ[  
assessed profit 估定利润 o03Y w)*  
assessed value 经评估价值 P*=M?:Jb,  
assessment 评税；评定；估价；评税单 fXo$1!  
assessment number 评税编号；估价编号 pi?$h"y7Q  
assessment of additional tax 补加税评税 CEQs}bz  
assessment of performance 业绩评估；实绩评价 JU>F&g/|  
Assessor 评税主任 tk]>\}%  
asset price bubbles 资产价格泡沫 x-E@[=  
asset-backed securities 具资产保证的证券 ,> %=,x
 
assets accretion 资产增值 VD.wO%9?)  
assets and liabilities 资产与负债 ?$v*_*:2h  
assets betterment statement 资产递增表；资产改进表 >#u9W'@|  
assets lending 实物放款；有抵押贷款 wqx9  
assets of the company passing on the death 死者去世时转移的公司资产 LH_VdLds  
assets pledged as security for liabilities 用作负债抵押的资产 Sbzx7 *X  
assets portfolio 资产投资组合 E\/J& .  
assets price 资产价格 OSu/!Iv\  
assets quality 资产质素 B183h  
assets realization 资产变现 Ja4j7d1:  
assets refinancing arrangement 资产再集资安排 B>]4NF\)H9  
assets securitization 资产证券化 TUy 25E  
assets situated outside Hong Kong 在香港以外地方的资产 4,g[g#g<q  
assets stripping 削减资产；拆卖资产 bd'io O  
assets value 资产值 ZovF]jf k  
assignee 承让人 ?^} z  
assignment 转让；转让书；转让契 9-ei#|Vnt[  
assignment of interest 权益转让 c_~tCKAZ  
assignment of letters patent and trade mark 专利证书及商标转让 kleE\8_  
assignment of property 物业转让；物业转让书 ) dB?Ep|  
assignment right 转让权 s~i73Qk/  
assignor 转让人 @IE.@1  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 p;xMudM  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 jjJvyZi~J  
associate member 附属会员 UlNx5l+k  
associated body corporate 相联法人团体 7!;48\O]w  
associated company 相联公司；联属公司 i]$
/& /  
associated corporation 相联法团 %4$J.6M
 
Association of Chartered Certified Accountants [ACCA] [United Kingdom] L9Z\|L5  
公认会计师公会〔英国〕 bJ!(co6t  
Association of Futures Exchange Brokers 香港期货经纪协会 c3aBPig\D  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 rbw~Ml0  
association of underwriters 承保人组织 y8.3tp  
assumption of control 接管 +o3 ZQ9  
assurance 担保；保险；转易；转易书 9z'(4U  
assurance of interest 权益的转易 *8%nbR  
at 19XX price 按一九ＸＸ年价格计算 ^1w<wB\B  
at a discount 按赔价计算；按贴水价格计算；打折扣 )x&4 Q=  
at a premium 按溢价计算；按升水价格计算 xofxE4.  
at call 通知付款；按通知 2G&H[`  
at constant market price 按固定市价计算 HrK7qLw7  
at constant price 按固定价格计算 +~n"@ /  
at cost 按成本计算 /ka "YU  
at current market price 按当时市价计算；按现时市价计算 r?%,#1|$$  
at current price 按当时价格计算；按现时价格计算 vp|.x |@  
at factor cost 按要素成本计算；按生产要素成本计算 +*`>7m<^  
at money-of-the-day price 按付款当日价格计算 k*
u4N  
at or better 按指定或较佳价位〔买卖指令〕 M+l~^E0Wj  
at par 按面值计算；平价 P[K42mm  
at sight 见票即付 y F;KyY{  
at the close 按收市盘 =WEWs4V5A  
at the opening 按开市盘 TQL_K8k@_  
attestation 见证；见证条款 P;bOtT --  
at-the-money option 平价期权 p!/ *(TT  
attorney 受权人；受托代表人 .
VA'W16  
attornment 新拥有人承认书 KN<KZM  
attributable profit 可归属利润 tq.g4X ;_  
attributable share value 可归属股份价值 ]|8*l]oc  
Auckland Stock Exchange 奥克兰证券交易所 Sp-M:,H3H  
auction 拍卖 Yu+;vjbK-  
auctioneer 拍卖商 19]O;  
audit 审计；核数 `st^i$A  
Audit Commission 审计署 gR76g4|=;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] u OB`A-K  
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〕 W<\*5oB%H  
audit review 帐目审查 X,`^z,M%I  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 __Egr@  
audited account 审计帐目；经审计的帐目 gg?O0W{  
audited annual account 经审计的周年帐目 LZ4Z]!V  
audited balance sheet 经审计的资产负债表 R+<M"LriR&  
auditor 核数师；核数主任；审计师 =<.h.n  
auditor's certificate 核数师证明书；审计师证明书 j"Z9}F@  
auditor's report 核数师报告；审计师报告 5E!Wp[^  
Aussie bond 澳元债券 ?WBA:?=$58  
austerity budget 紧缩预算 9jJ:T$}  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  K)P].htw  
Australia All Ordinaries Index 澳洲所有普通股票指数 {C'9?4&  
Australian Dollar [AUD] 澳元 7<zI'^l  
Australian Options Market 澳大利亚期权市场 Ksb55cp`  
Australian Securities Commission 澳洲证券事务监察委员会 ;\54(x}|K  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 2PViY,V|  
Australian Stock Exchange 澳大利亚证券交易所 yP"D~u  
Austrian Schilling [ATS] 奥地利先令 ./_4D}  
authentication 认证；鉴证 S]<%^W'  
authority to purchase 委托购买证；委购书 OV`#/QL  
authorization 认可；核准；授权；授权书 UNCI"Mjb  
authorization by direction 指示授权 XQStlUw8+  
authorization by instruction 指令授权 #@Rtb\9  
authorization by warrant 令状授权 Ou5,7Ne  
authorization of unit trust 单位信托的认可 C<E;f]d  
authorized agent 指定代理人 55V&[>|K5  
authorized capital 法定资本 +nKf ^rG  
authorized clerk 出市员 nC@UK{tVa  
authorized dealer 认可交易商 "vF7b|I  
authorized financial institution 认可财务机构 w1,6%?p(O  
authorized fund 认可基金 8;fi1 "F;}  
authorized fund house 获授权的基金公司；认可基金公司 1z-Q~m@@  
authorized institution 认可机构 +"3K)9H  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 %Hpz^<`  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 W~?mr!`  
authorized insurer 获授权保险人；获认可承保人 K{__rO  
authorized investment 特准投资项目 4>Y\Y$3  
authorized person 获授权人 Rf#t|
MW*#  
authorized representative 获授权代表 osPrr QoH  
authorized share capital 法定股本 :rnj>U6<>  
automated quotation system 自动报价系统 s}Q*zy  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] v]U0@#/p  
自动交易系统〔香港期货交易所有限公司〕 TIVrbO\!o  
automatic adjustment mechanism 自动调整机制 nA.~}  
automatic adjustment system 自动调整系统 q/dja  
Automatic Clearing House 自动票据交换所 m<GJ1)%3i  
automatic exchange rates accumulation system 自动化汇率累集系统 ~
IS3i'bh  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 _<7e5VR  
automatic teller machine [ATM] 自动柜员机 ;#n+$Q#:  
autopay 自动转帐 KBa   
available assets 可用资产 +7$zL;ph=n  
available fiscal reserve 现存财政储备 Vbp`Rm1?  
available profit 可用利润 [' cq  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 (k<__W c_t  
average 平均；平均数；海损 o]WG8Mo-  
average basic salary 平均基本薪金 X@^"@  
average consumer expenditure 平均消费开支；一般消费开支 N6uKFQL:{  
average cost 平均成本
4L/8Hj#g  
average cost of land production 增辟土地平均成本 Z:Nm9m  
average daily turnover 平均每日成交额 k(R&`  
average daily wage rate 平均每日工资率 3sz?49tX  
average expenditure pattern 平均开支模式 i1-wzI  
average growth rate 平均增长率  $&to(  
average net fixed assets 固定资产平均净值 }x+s5a;!3/  
average of relatives 相对价格平均数 "dFuQB  
average price 平均价格 ]7 2wv#-  
average propensity to consume 平均消费倾向；一般消费倾向 hC2_Yr>N%  
average propensity to save 平均储蓄倾向；一般储蓄倾向 0RkiD8U5  
average rate 平均率 =Y<RG"]a&J  
average revenue 平均收入；平均收益 nhI1`l&
 
average stock 平均库存；平均存货 UO8./%'  
average yearly rent 平均年租
[|dQZ  
avoidance of double taxation 避免双重课税 ~,O}wT6q  
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 x L]Z3"p%  
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