一些有用的会计术语(也不知道发的地方对不对)A

A: Q=uRKh  
A share Ａ股；甲类股份 $((6=39s  
abatement of tax 减税；减扣免税额 `J0i.0p  
ABN AMRO Bank N.V. 荷兰银行 (X[CsaXt  
above-the-line expenditure 线上项目支出；经常预算支出 Hr<o!e{Y  
above-the-line receipt 线上项目收入；经常预算收入 .w?(NZ2~  
ABSA Asia Limited 南非联合亚洲有限公司 SqA J-_~  
absolute change 绝对数值变更 9BEFr/.  
absolute expenditure 实际开支 !7bw5H  
absolute guideline figure 绝对准则数字 20RXK1So  
absolute interest 绝对权益 uX/$CM  
absolute order of discharge 绝对破产解除令 +|iYg/2  
absolute profit margin 绝对利润幅度 >EsziRm  
absolute value 实值；绝对值 ;Q;[*B=kE  
absolutely vested interest 绝对既得权益 LhXUm  
absorbed cost 已吸收成本；已分摊成本 lv&mp0V+  
absorption 吸收；分摊；合并 Yap?^&GV  
absorption rate 吸收率；摊配率；分摊率 4+$b~u  
ACB Finance Limited 亚洲商业财务有限公司 >LC<O.  
acceptable form of reciprocity 合理的互惠条件 X~=xXN.  
acceptable rate 适当利率；适当汇率 h%; e0Xz|  
acceptance agreement 承兑协议 g
>rp@M  
acceptance for honour 参加承兑 $''?HjB
}T  
acceptor 承兑人；接受人；受票人 eN?Y7  
acceptor for honour 参加承兑人 6VP`evan  
accident insurance 意外保险 {5r0v#;  
Accident Insurance Association of Hong Kong 香港意外保险公会 w]b,7QuNz  
accident insurance scheme 意外保险计划 %3q0(Xl  
accident year basis 意外年度基准 )n49lr6X  
accommodation 通融；贷款 0P^L}VVX  
accommodation bill 通融票据；空头票据 p(;U@3G  
accommodation party 汇票代发人 =gfI!w  
account balance 帐户余额；帐户结余 S{4z?Ri, '  
account book 帐簿 }8|[;Qa`y  
account collected in advance 预收款项 eI.2`)>  
account current book 往来帐簿 ]M/9#mD9~  
account of after-acquired property 事后取得的财产报告 &cWjEx  
account of defaulter 拖欠帐目 Z/x*Y#0@n  
account payable 应付帐款 b`yZ|j'ikd  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 '7wd$rl  
account receivable 应收帐款 |Fm6#1A@  
account receivable report 应收帐款报表 bNFLO Q  
account statement 结单；帐单；会计财务报表 iv`O/T  
account title 帐户名称；会计科目 Pq*s{  
accountant's report 会计师报告 dY?`f<*  
Accountant's Report Rules 会计师报告规则 ES~^M840f  
accounting and auditing procedure 会计与审计程序；会计与核数程序 I? THa<  
Accounting Arrangements 《会计安排》 c_aZ{S  
accounting basis 会计基础 $aHAv/&(5  
accounting by Official Receiver 破产管理署署长呈交的帐目 du$|lxC  
Accounting Circular 《会计通告》 l`kWz5[~  
accounting class 会计类别 J q{7R  
accounting date 记帐日期；会计结算日期 -jgysBw+Xb  
accounting for money 款项核算 q~CA0AR  
Accounting Officer 会计主任 PJxH7|GSi  
accounting period 会计报告期；会计期 AL$&|=C-$  
accounting policy 会计政策；会计方针 iz
h<I0  
accounting practice 会计惯例 [
E#UGJ@  
accounting principle 会计准则 XwV'Ha  
accounting record 会计记录 %r&-gWTQ,  
accounting report 会计报告 4Mk-2 Dx  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 gaA<}Tp,  
Accounting Society of China 中国会计学会 +&zYZA8v  
accounting statement 会计报表 J=.`wZQkS  
accounting system 会计制度；会计系统  ^pn(=4  
accounting transaction 会计事项；帐务交易 tiN?/  
accounting treatment 会计处理 b:qY gg  
accounting year 会计年度 2G$SpfeIu  
accretion 增值；添加 pg]BsJN  
accrual 应计项目；应累算数目 ,-x!$VqS  
accrual basis 应计制；权责发生制 OD']:  
accrual basis accounting 应计制会计；权责发生制会计 1B),A~Ip  
accrue 应累算；应计 tXJUvish  
accrued benefit 应累算利益 BCe_@  
accrued charges 应计费用 G'YH6x,  
accrued cumulative preference share dividend 应累算的累积优先股股息 omWJJ
|b~  
accrued expenses 应累算费用 ikE<=:pe  
accrued interest payable 应付利息；应计未付利息 .jy]8S8[|%  
accrued interest receivable 应收利息；应计未收利息 yj4+5`|f  
accrued right 累算权益 %|G"-%_E  
accruing profit 应累算的利润 Ax!+P\\2~  
accumulated fiscal reserve 累积财政储备 7'NwJ,$6\  
accumulated profit 累积利润；滚存溢利 *6xgctk  
accumulated reserve 累积储备 cA6lge<{~  
accumulation of surplus income 累积收益盈余 Vh}SCUof'  
acquired assets 既得资产 x0d~i!d  
acquisition 收购；购置；取得 9
qS"uj  
acquisition cost 购置成本 iC iZJ"  
acquisition expenses 购置费用 RwS@I
/  
acquisition of 100% interest 收购全部股权 P0`Mdk371  
acquisition of control 取得控制权 }|%eCVB  
acquisition of fixed assets 购置固定资产 (KvROV);  
acquisition of shell “买壳” f|u#2
!7  
acquisition price 收购价 eNiaM6(J  
act of God 天灾 P{Q=mEQ  
acting partner 执事合伙人 FKe,qTqa  
active market 买卖活跃的市场；交投畅旺的市场；旺市 2lL,zFAq  
active partner 积极参与的合伙人 '+j} >Q  
active trading 交投活跃 A(]H{>PMy  
actual circulation 实际流通 jqr1V_3(  
actual cost 实际成本 ]kG(G%r|M  
actual expenditure 实际开支；实际支出 gm9mg*aM  
actual income 实际入息；实际收入；实际收益 yV)la@c  
actual market 现货市场 DcSnia
62f  
actual price 现货价；实际价格 ?5kHa_^  
actual profit 实际利润 =2w4C_  
actual quotation 实盘；实际价位；实际报价 1Bxmm#  
actual year basis 按实际年度计算 r! Ay:r  
actuals 实货 j5@:a  
actuarial investigation 精算调查 mo~*C   
actuarial principle 精算原则 p}[zt#v  
actuarial report 精算师报告 =_YG#yS  
Actuarial Society of Hong Kong 香港精算学会 0ZQ'_g|%  
actuarial valuation 精算师估值 $=?@*p  
actuary 精算师 [pVamE  
ad referendum agreement 暂定协议；有待覆核的协定 /c):}PJ^#7  
ad valorem duty 从价税；按值征税 4Jx"A\5*G  
ad valorem duty system 从价税制 PqM1ao
yX  
ad valorem fee 从价费 )}9rwZ  
ad valorem tariff 从价关税 xC C:BO`pw  
additional allowance 额外免税额 t43)F9!  
additional amount for unexpired risk 未过期风险的额外款额 <3,<\ub  
additional assessable profit 补加应评税利润 %X9r_Hx  
additional assessment 补加评税 q&:=<+2"  
additional commitment 额外承担 mDZ*E!B  
additional commitment vote 额外承担拨款 tE7[Smzuf  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 xeGb?DPu  
additional dependent parent allowance 供养父母额外免税额 \c^45<G2qA  
additional provision 额外拨款 V]90  
additional stamp duty 附加印花税 v9T_
&  
additional tax 补加税罚款；补加税款 v@#b}N0n  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 3]?#he  
adjudged bankrupt 被裁定破产 %Qk/_ R1  
adjudicated bankrupt 裁定破产人 Lk
QX?2>]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 O9:U8$*  
adjudication of bankruptcy 裁定破产；宣告破产 Ali9pvE  
adjudication of insolvency 裁定无力偿还债务 y!]CJigpZ  
adjusted actual 经调整的实数；调整后的实数 ExRe:^yU\  
adjusted current assets 经调整的流动资产；调整后的流动资产 ?k(\ApVHj  
adjusted figure 经调整的数字；调整后的数额 epg
PT'^  
adjusted liabilities 经调整的负债；调整后的负债 sUPz/Z.h  
adjusted loss 经调整的亏损；调整后的亏损 @?"h !fyu  
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 KN-avu_Ix  
adjusted profit 经调整的利润；调整后的利润 mS0udHod  
adjusted surplus 经调整的盈余额；调整后的盈余额 vOg#Dqn-  
adjusted value 经调整的价值；调整后的价值 ,]T2$?|  
adjustment 调整；修订；理算〔保险〕 'w1YFdW  
adjustment centre 调剂中心 E@Ad'_H  
adjustment lag 调整过程的时间差距；调整时差 .KdyJ
6o  
adjustment mechanism 调整机制 } (!EuLL  
adjustment of loss 亏损调整 ,!U=|c"k)  
adjustment process 调整过程；调整程序 &IlU|4`R%  
adjustment range 调整幅度 `Qeg   
administered exchange rate 受管制汇率 VE8;sGaJ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0@AAulRl  
administration expenses 行政费用 *-
xU2  
administration fee 手续费；行政费 fw[y+Bi& ?  
administration in bankruptcy 破产管理 Qyy.IPTP  
administration order 遗产管理令 kY'T{Sm1^  
administrator 管理人；遗产管理人 puT'y  
administrator of the estate 遗产管理人 8
mQmi`  
admission of debt 债项承认书 6]-SK$  
admission of proof 接纳债权证明 ur$l Z0   
advance 放贷款项；垫付款项；预支款项；预付款项 Afk$?wkL  
advance account 暂支帐目；预付款帐户 }CfqG?)  
advance compensation 预付补偿金 )aX,%yK  
advance from shareholder 股东垫款 "le>_Ze_>|  
advance pending reimbursement 预支以待日后付还 VWO9=A*Y|  
advanced economy 先进经济体系 cp o-.  
advancement 预付；预付财产 A2|Ud_  
advances warrant 垫款令 H8"@iE,  
advancing 贷出 _2N$LLbg  
adverse balance 逆差 <\;#jF%V  
adverse exchange 逆汇 Y/7 $1
k  
advertisement addressed to shareholders 在报章刊登的致股东通告 +5XpzZ{#Wa  
advice for collection 托收通知书 T*KMksjxm`  
advice of drawing 提款通知书；汇票通知书 GQ |Mr{.;  
advice of payment 付款通知 t#2(j1  
Advisory Committee [Securities and Futures Commission] P 3'O/!  
谘询委员会〔证券及期货事务监察委员会〕 cH>%r^G\  
Advisory Committee on Diversification 经济多元化谘询委员会 i'\T R|qd  
affidavit 誓章；遗产申报誓章 p QizJ6  
affidavit of no receipt 述明无收款的誓章 N$[{8yil^w  
affiliate 联号；联营公司；附属公司 aE2.L;Tk?  
affiliated company 附属公司；联号；联营公司 %HJK;   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8Ac:_Zg  
affordability 负担能力 \eFR(gO+  
African Development Bank [AfDB] 非洲开发银行 =%/)m:f!^  
after-acquired property 事后取得的财产 nvPwngEQm  
after-hours dealing 市后交易 y99mC$"Ee`  
after-tax profit 税后盈利；税后利润；税后溢利 o]opdw  
agency agreement 代理协议 rEF0oJ.
  
agency expenses 代理机构的开支 7a~X:#  
agency fee 代理费 SCz318n  
Agency Law 《代理法》 KRA/MQ^7~U  
agent 代理人；承销人 _F`lq_C  
agent of company 公司代理人 bcYF\@};  
agent's fee 代理人费；经纪费 6H7],aMg$A  
aggregate 总计；总数；总体数字 4#lo$#  
aggregate amount 总款额；总额 9yfJVg  
aggregate assets and liabilities 总体资产与负债 q|),`.eh\  
aggregate at constant price 按固定价格计算的总体数字 ^f(@gS}?  
aggregate demand 总需求 V 0rZz  
aggregate gross position 总持仓量 }I>tO9M  
aggregate limit 总限额 LEtG|3Dx  
aggregate of salaries tax 合计薪俸税 k`N^Vdr  
aggregate performance 总体表现；总体业绩 5s]. @C8  
aggregate supply 总体供应 9th,VnD0  
aggregate surplus 总盈余 r >nG@A  
aggregate total 整体总额 gN"7be&J  
aggregate value 总值；合计价值 .p(T^ m2A*  
aggregated basis 合计基准 is-7 j7;  
aggregated net chargeable income 合计应课税入息实额 yYfsy?3  
aggregation 合并计算；合计；总和 hyFyP\u]  
aggregation of incomes of husband and wife 夫妇入息合并计算 z5YWt*n
m  
aggregation of property 财产的总和 -jiG7OL  
agio 差价；贴水 OtNd,U.dE  
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》 1 9CK+;b  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment H/37)&$E(  
《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》 J_4!
2v!6e  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment FIsyiSY<j  
《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》 kbe-1 <72  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment .*
)2SNH  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1|jt"Hz  
agreement for a settlement 授产协议 ?pd8
w#O  
agreement for assignment 转让协议 :\o {_  
agreement for sale 售卖协议；买卖协议 VFys.=  
agreement for sale and purchase 买卖协议 H7DJ~z~J  
agreement for the payment of interest 支付利息协议 mVpMh#zw  
agreement for the repayment of money 还款协议 PGoh1Uu  
agreement of reinsurance 再保险协议 J G{3EWXR  
Agricultural Bank of China 中国农业银行 sdo[D  
air passenger departure tax 飞机乘客离境税 k1D@fiz  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 M"94#.dKK  
airport tax 机场税 rQ qW_t%  
alcohol duty 酒精税 w {3<{  
alienation 让与；让渡；转让 )z28=
%g  
alimony 生活费；赡养费 Ptdpj)oi&Q  
All Ordinaries Index [AOI] 所有普通股指数 e(<str
>  
all risks 全险；综合险 [
wzb<"kW  
All Sales Record for Stock Market 《股票市场成交报告》 s|y "WDyx5  
Allied Capital Resources Limited 新联财务有限公司 ZG&>:Si;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 mmk=97  
allocation letter 拨款信件 #iHs* /85  
allocation of fund 分配款项；预留款项 O[ef#R!  
allocation of profit 利润分配；溢利分配 Fkd+pS\9g~  
allocation warrant 拨款令 fNW"+ <W  
allotment 分配；配股 (O(}p~s
 
allotment notice 股份配售通知；配股通知 jr:7?8cH0L  
allotment of shares 股份分配 _y} T/I9  
allowable 可获宽免；免税的 bl&nhI)w  
allowable business loss 可扣除的营业亏损 tu66'z  
allowable expenses 可扣税的支出 *(T:,PY  
allowance 免税额；津贴；备抵；准备金 /$p6'1P8  
allowance for debts 债项的免税额 R1$:~p2m  
allowance for depreciation by wear and tear 耗损折旧免税额   t!_<~  
allowance for funeral expenses 殡殓费的免税额 ElW~48  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 MjC_ (cs  
allowance for repairs and outgoings 修葺及支出方面的免税额 R[hzMU}KB  
allowance to debtor 给债务人的津贴 4J/}]Dr5  
alteration of capital 资本更改 7\s"o&G  
alternate trustee 候补受托人 ?b>,9A.Z  
amalgamation 合并 IHv[v*4:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9^#c|
0T  
ambit of charges 征税范围；收费范围 7%|~>   
amended valuation 经修订的估值 Eu@huN*/  
American Commodities Exchange 美国商品交易所 Oagsoik  
American Express Bank Limited 美国运通银行 c2'Lfgx4  
American Stock Exchange 美国证券交易所 &keR~~/  
amortization 摊销 eEv@}1~  
amount due from banks 存放银行同业的款项 `ux{;4q  
amount due from banks abroad 存放海外银行同业的款项 0?:} P  
amount due from holding companies 控股公司欠款 (<xfCH F5  
amount due from local banks 存放本港银行同业的款项 EWkLXU6t  
amount due to banks 银行同业的存款 [QoK5Yw{  
amount due to banks abroad 海外银行同业的存款 GkTiDm?  
amount due to holding companies 控股公司存款 CU@Rob}s  
amount due to local banks 本港银行同业的存款 ?FpWvyz|  
amount due to outport banks 外埠银行同业的存款 67G?K;)e  
amount for note issue 发行纸币的款额 Zy?Hi`  
amount of bond 担保契据的款额 l:,'j@%  
amount of consideration 代价款额 ?!d&E?9\  
amount of contribution 供款数额 QLiu2U o  
amount of indebtedness 负债款额 8y.wSu  
amount of principal of the loan 贷款本金额 gf &Pn  
amount of rates chargeable 应征差饷数额 B][U4WJ)  
amount of share capital 股本额 #(N+(():  
amount of sums assured 承保款额 O @j} K4  
amount of variation 变动幅度 ':3pq2{  
amount of vote 拨款数额 {YAJBIvHV  
amount payable 应付款额 jN;@

=COi  
amount receivable 应收款额 DN-+o
sPi  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gv-
xm  
analysis 分析 bU2Z[sn.  
ancillary risk 附属风险 `tA" }1;ka  
annual account 周年帐目；周年帐目报表；年度决算；年结 1VG4S){}\9  
annual accounting date 年结日期 /-_h1.!   
annual allowance 每年免税额；年积金；年度津贴；年津 UU;(rS/  
annual balance 年度余额 WrxP  
annual disposable income 每年可动用收入 v4`"1Ss,K  
annual estimates 周年预算 Ybs\ES'?A  
annual fee 年费 p93r'&Q  
annual general meeting 周年大会  #~2%)  
annual growth rate 年增率；每年增长率 4C61GB?Vy  
annual long-term supplement 长期个案每年补助金 j7$e28|_n  
annual pensionable emolument 可供计算退休金的年薪 /v1Q4mq  
annual report 年报 ' V^6XI  
Annual Report on the Consumer Price Index 《消费物价指数年报》 IEsEdw]aZE  
annual return 周年报表；周年申报表；每年报税表格 H8Bs<2  
Annual Return Rules 《周年报表规则》 `1$@|FgyC  
annual review of consumer prices 每年消费物价回顾 ODNM+#}`  
annual roll-forward basis 逐年延展方式 ;=eDO(Ij  
annual salary 年薪 &_dt>.  
annual statement 年度报表；年度决算表 v&Yi  
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 Xqg@ e:g  
annuitant 年金受益人 5\5/   
annuity 年金 4sF"6+%5d  
annuity contract 年金合约 #~}nFY.  
annuity on human life 人寿年金 v7BA[jQr  
antecedent debt 先前的债项 C*)3e*T
*  
ante-dated cheque 倒填日期支票 )t0$qd ]  
anticipated expenditure 预期开支 ZkRx1S"m  
anticipated net profit 预期纯利 rzhWw-GY  
anticipated revenue 预期收入 J%v=yBC2  
anti-inflation measure 反通货膨胀措施 +%T\`6  
anti-inflationary stance 反通货膨胀立场  Ch&a/S}  
apparent deficit 表面赤字 `#F{Waww'  
apparent financial solvency 表面偿债能力 wSzv|\ G  
apparent partner 表面合伙人 D0&,?  
application for personal assessment 个人入息课税申请书 Z0x ar]4V  
application of fund 资金应用 fi-WZ  
application to release as liquidator and to destruct the books of accounts and documents a oD`=I*<  
申请免除清盘人职务及毁灭帐簿与文件 z1PBM
SG  
appointed actuary 委任精算师 -LK B$   
appointed auditor 委任核数师；委任审计师 TyD4|| %  
appointed trustee 委任的受托人 !"HO]3-o  
appointer 委任人 J*yf2&lI5  
apportioned pro rata 按比例分摊 N..yQ-6x?  
apportionment 分配；分摊 &zl|87M  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 5{|7$VqPF  
apportionment formula 分摊方程式 ck ]Do!h  
apportionment of estate duty 遗产税的分摊 BgurzS4-  
appraisal 估价；评估 dA@]!  
appreciable growth 可观增长 `18qbot  
appreciable impact 显着影响 8;b(0^  
appreciable increase 可观增长 m,*QP*  
appreciation 增值；升值 nt 81Bk=  
appreciation against other currencies 相对其他货币升值 ?*[N_'2W+  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 NPhhD&W_  
appreciation tax 增值税 W98i[Q9A7  
appropriation 拨款；拨用；拨付 ?i7%x,g(Z  
appropriation account 拨款帐目 cv-PRH#  
Appropriation Bill 拨款法案 ?]|\4]zV  
appropriation-in-aid system 补助拨款办法 / ;$#d}R  
approved assets 核准资产 {C 6=[  
approved basket stock 认可一篮子证券 iEVb"w059  
approved budget 核准预算 +X#vVD3"  
approved charitable donation 认可慈善捐款 aE`c%T):`  
approved charitable institution 认可慈善机构 _X^1IaL  
approved currency 核准货币；认可货币 Q3n,)M[N  
approved estimates 核准预算 q-[@$9AS  
approved estimates of expenditure 核准开支预算 !o5 W  
approved overseas insurer 核准海外保险人 ^W`<gR  
approved overseas trust company 核准海外信托公司 5A)2} D]  
approved pooled investment fund 核准汇集投资基金 |4)>:d  
approved provident fund scheme 认可公积金计划 HmiR.e%<b  
approved provision 核准拨款 ^1S!F-H4\  
approved redeemable share 核准可赎回股份 7,U=Qe;  
approved regional stock 认可地区性证券 prC;L*~8  
approved retirement scheme 认可退休金计划 0[RL>;
D:  
approved subordinated loan 核准附属贷款 V/%>4G
YnC  
arbitrage 套戥；套汇；套利 oibsh(J3  
arbitrageur 套戥者；套汇者 oI0M%/aM  
arbitrary amount 临时款项 [>+4^&  
arrangement 措施；安排；协定 s`M9
  
arrears 欠款 (|[2J3ZET  
arrears of pay 欠付薪酬 @oNH@a j%  
arrears of revenue 逾期未收税款；逾期未收的帐项 *?5*m+  
articles of association 组织章程；组织细则；组织章程细则 ;X8yFq  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 EY^1Y3D w0  
ascertainment of profit 确定利润 opY@RJ]  
"Asia Clear" “亚洲结算系统” s[M
?as  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Vi>,kF.fV  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 *"+=K,#D  
Asian Development Fund [ADF] 亚洲发展基金 xHUsFms  
Asian dollar bond 亚洲美元债券 WQ~;;.v#  
Asian dollar market 亚洲美元市场 5QW=&zI`=  
Asian dollar rate 亚洲美元利率 `>gd&u  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 K$&s=Hm  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 g-Mj.owu=  
asked price 沽盘；喊价；索价；卖方报价 X>1,!I9  
assessable income 应评税入息 sT !~J4  
assessable loss 应评税亏损 3VsW@SG7N  
assessable profit 应评税利润 HKU~UTRnZ  
assessable value 应评税值 nim*/LC[:  
assessed profit 估定利润 3p39`"~  
assessed value 经评估价值 @KWb+?_H{<  
assessment 评税；评定；估价；评税单 v/Py"hQ  
assessment number 评税编号；估价编号 1{r3#MVL  
assessment of additional tax 补加税评税 -(~.6WnhS  
assessment of performance 业绩评估；实绩评价 [="e ziM{  
Assessor 评税主任 4~k\j  
asset price bubbles 资产价格泡沫 E=jNi  
asset-backed securities 具资产保证的证券 8qY79)vD4E  
assets accretion 资产增值 %b%-Ogz;4  
assets and liabilities 资产与负债 NE"@Bk cm  
assets betterment statement 资产递增表；资产改进表 DNOueU  
assets lending 实物放款；有抵押贷款 $:cE ^8K  
assets of the company passing on the death 死者去世时转移的公司资产 'z0:C
cbj  
assets pledged as security for liabilities 用作负债抵押的资产 ~8~aJ^[  
assets portfolio 资产投资组合 {%<OD8>p  
assets price 资产价格 oo,uO;0G  
assets quality 资产质素 {E p0TVj`  
assets realization 资产变现 A'j;\ `1  
assets refinancing arrangement 资产再集资安排 52SaKA[  
assets securitization 资产证券化 6 )Hwt
_b  
assets situated outside Hong Kong 在香港以外地方的资产 f*!j[U/r_  
assets stripping 削减资产；拆卖资产 =q>'19^Jx  
assets value 资产值 >/:" D$  
assignee 承让人 #Vl 0.l3  
assignment 转让；转让书；转让契 *}
]Nf  
assignment of interest 权益转让 jq-p;-i  
assignment of letters patent and trade mark 专利证书及商标转让 DQNnNsP:M-  
assignment of property 物业转让；物业转让书 3 *d"B tg  
assignment right 转让权 &%8'8,.  
assignor 转让人 R%Qf7Q  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 AuUde$l_  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Y,GU%[+  
associate member 附属会员 _p#CwExuy  
associated body corporate 相联法人团体 CKtB-a  
associated company 相联公司；联属公司 &+a9+y  
associated corporation 相联法团 ,oN8HpGs  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] O!zV)^r  
公认会计师公会〔英国〕 B\<Q ;RI2;  
Association of Futures Exchange Brokers 香港期货经纪协会 Ao&\EcIOT  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 G'rxXJq  
association of underwriters 承保人组织 3;)>Fs;  
assumption of control 接管 :}yi-/_8!  
assurance 担保；保险；转易；转易书 @AKn@T5  
assurance of interest 权益的转易 x4g3rmp  
at 19XX price 按一九ＸＸ年价格计算 NS9B[*"Jl  
at a discount 按赔价计算；按贴水价格计算；打折扣 wHsYF`  
at a premium 按溢价计算；按升水价格计算 3Vsc 9B"w  
at call 通知付款；按通知 #hW;Ju73  
at constant market price 按固定市价计算 sSOOXdnGG  
at constant price 按固定价格计算 !$DIc  
at cost 按成本计算 @|Fg,N<Y]  
at current market price 按当时市价计算；按现时市价计算 )!Jc3%(B  
at current price 按当时价格计算；按现时价格计算 b^ L \>3  
at factor cost 按要素成本计算；按生产要素成本计算 B||*.`3gN  
at money-of-the-day price 按付款当日价格计算 $.C=H[QC  
at or better 按指定或较佳价位〔买卖指令〕 :@kGAI  
at par 按面值计算；平价 {_b%/eR1  
at sight 见票即付 mYxuA0/k  
at the close 按收市盘 il}%7b-  
at the opening 按开市盘 <DMl<KZ  
attestation 见证；见证条款 guX 9}  
at-the-money option 平价期权 W@T~ly;e*  
attorney 受权人；受托代表人 9!f/aI  
attornment 新拥有人承认书 uG?_< mun  
attributable profit 可归属利润 kv8Fko
 
attributable share value 可归属股份价值 DamCF  
Auckland Stock Exchange 奥克兰证券交易所 r^h4z`:L  
auction 拍卖 x N=i]~  
auctioneer 拍卖商 ]Gpxhg  
audit 审计；核数 Yb:\a/ y  
Audit Commission 审计署 P#pn*L*"T  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] E>&n.%  
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〕 %d
JX-sm@  
audit review 帐目审查 7x#Ckep:I  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  gG uZ8:f  
audited account 审计帐目；经审计的帐目 <!L>Exh&r  
audited annual account 经审计的周年帐目 bQE};wM,  
audited balance sheet 经审计的资产负债表 k xP-,MD  
auditor 核数师；核数主任；审计师 gfX\CSGy  
auditor's certificate 核数师证明书；审计师证明书 [!!o-9b  
auditor's report 核数师报告；审计师报告 if}-_E<F  
Aussie bond 澳元债券 `o<' x.I  
austerity budget 紧缩预算 =2
[7
 E  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 EzDk}uKY0R  
Australia All Ordinaries Index 澳洲所有普通股票指数 r9X?PA0f  
Australian Dollar [AUD] 澳元 Ae mDJ8Y  
Australian Options Market 澳大利亚期权市场 J+[_Wd  
Australian Securities Commission 澳洲证券事务监察委员会 c05TsMF&O  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 E8>Rui@9  
Australian Stock Exchange 澳大利亚证券交易所 6726ac{xz  
Austrian Schilling [ATS] 奥地利先令 cS>e?  
authentication 认证；鉴证 ^9^WuSq  
authority to purchase 委托购买证；委购书 &@%W29:  
authorization 认可；核准；授权；授权书 UH]l9Aq$P  
authorization by direction 指示授权 dOqOw M.y  
authorization by instruction 指令授权 :/y1y
M  
authorization by warrant 令状授权 &f!z1d-qg?  
authorization of unit trust 单位信托的认可 Dpvk\t  
authorized agent 指定代理人 LAVAFlK5  
authorized capital 法定资本 HkQ*y$$  
authorized clerk 出市员 O_$m!5ug  
authorized dealer 认可交易商 cU0s p  
authorized financial institution 认可财务机构 N*%@  
authorized fund 认可基金 ^ s1Q*He  
authorized fund house 获授权的基金公司；认可基金公司 ;w'D4p= P  
authorized institution 认可机构 ,$1eFgY%  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 |3F02
 
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 7w 37S  
authorized insurer 获授权保险人；获认可承保人 C3< m7h  
authorized investment 特准投资项目 ;FBUwR}  
authorized person 获授权人 20vXSYa~  
authorized representative 获授权代表 |_o=^?z'  
authorized share capital 法定股本 dlJbI}-v=  
automated quotation system 自动报价系统 *F ?8c  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] wSb1"a  
自动交易系统〔香港期货交易所有限公司〕 cs T2B[f9D  
automatic adjustment mechanism 自动调整机制 an4GSL  
automatic adjustment system 自动调整系统 1&^MfP}  
Automatic Clearing House 自动票据交换所 1"/He ` 4  
automatic exchange rates accumulation system 自动化汇率累集系统 \cC%!4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 oo.!.Kv  
automatic teller machine [ATM] 自动柜员机 _cy2z  
autopay 自动转帐 ?47@o1  
available assets 可用资产 QFg sq{  
available fiscal reserve 现存财政储备 %6L^2 X  
available profit 可用利润 @?=|Y  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 }| J79s2M  
average 平均；平均数；海损 r`AuvwHPs[  
average basic salary 平均基本薪金 BhM'@g*  
average consumer expenditure 平均消费开支；一般消费开支
M&NB/  
average cost 平均成本 vw>2(K=e1  
average cost of land production 增辟土地平均成本 (S xR`QP?,  
average daily turnover 平均每日成交额 v-yde>(  
average daily wage rate 平均每日工资率 wNQ*t-K  
average expenditure pattern 平均开支模式 \2ZPj)&-E
 
average growth rate 平均增长率 MS0Fl|YA  
average net fixed assets 固定资产平均净值 k$H%.l;E  
average of relatives 相对价格平均数 2Yp7  
average price 平均价格 eFpTW&9n  
average propensity to consume 平均消费倾向；一般消费倾向 A81ls#is
  
average propensity to save 平均储蓄倾向；一般储蓄倾向 w QNxL5B  
average rate 平均率 S}$r>[t  
average revenue 平均收入；平均收益 PQK(0iCo4  
average stock 平均库存；平均存货 wD68tG$  
average yearly rent 平均年租 =+-Yxh|*  
avoidance of double taxation 避免双重课税 OfctoPP _0  
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 W?eu!wL#p  
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