一些有用的会计术语(也不知道发的地方对不对)A

A: mzc 4/<th  
A share Ａ股；甲类股份 1=a>f"cyf  
abatement of tax 减税；减扣免税额 vp crPVA^  
ABN AMRO Bank N.V. 荷兰银行 !o+_T?  
above-the-line expenditure 线上项目支出；经常预算支出 ]mXLg:3B  
above-the-line receipt 线上项目收入；经常预算收入 |7pR)KH3  
ABSA Asia Limited 南非联合亚洲有限公司 \Z/)Y;|mi0  
absolute change 绝对数值变更 ]&{ci  
absolute expenditure 实际开支 @L:>!<  
absolute guideline figure 绝对准则数字 01. &>Duw  
absolute interest 绝对权益 a~!G%})'a  
absolute order of discharge 绝对破产解除令 -yg?V2  
absolute profit margin 绝对利润幅度 VA%Un,5h  
absolute value 实值；绝对值 CZt \JW+"  
absolutely vested interest 绝对既得权益 2'<[7
!  
absorbed cost 已吸收成本；已分摊成本 dVo.Czyd  
absorption 吸收；分摊；合并 [ $T(WGF  
absorption rate 吸收率；摊配率；分摊率 4T<Lgb  
ACB Finance Limited 亚洲商业财务有限公司 )){9&5,0:  
acceptable form of reciprocity 合理的互惠条件 IMl!,(6;  
acceptable rate 适当利率；适当汇率 ^~HQC*  
acceptance agreement 承兑协议 ?EK?b s  
acceptance for honour 参加承兑 13&0rLS  
acceptor 承兑人；接受人；受票人 gxMfu?zk"  
acceptor for honour 参加承兑人 -+em!g'  
accident insurance 意外保险 'EfR|7m  
Accident Insurance Association of Hong Kong 香港意外保险公会 4r0b)Y&I  
accident insurance scheme 意外保险计划 Yl$
SW;@  
accident year basis 意外年度基准 g@Qgxsyk>  
accommodation 通融；贷款 b(I2m  
accommodation bill 通融票据；空头票据 PeE/iZ.  
accommodation party 汇票代发人 2kUxD8BcN  
account balance 帐户余额；帐户结余 iTg;7~1pY  
account book 帐簿 AkT<2H|4  
account collected in advance 预收款项 A &9(mB  
account current book 往来帐簿 okFvn;  
account of after-acquired property 事后取得的财产报告 T'aec]u  
account of defaulter 拖欠帐目 @(i!YL  
account payable 应付帐款 {?}*1,I  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 *8tI*Pus  
account receivable 应收帐款 cFF*Z=L_  
account receivable report 应收帐款报表 nbTVU+  
account statement 结单；帐单；会计财务报表 h<\_XJJ  
account title 帐户名称；会计科目 H<G4O02i_  
accountant's report 会计师报告 3TZ*RPmFRm  
Accountant's Report Rules 会计师报告规则 kY&h~Q  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =@5x"MOz  
Accounting Arrangements 《会计安排》 Iu35#j  
accounting basis 会计基础 E|$Oha[  
accounting by Official Receiver 破产管理署署长呈交的帐目 )CS.F=  
Accounting Circular 《会计通告》 `K >?j
u"  
accounting class 会计类别 oo$MWN8a>r  
accounting date 记帐日期；会计结算日期 o(Cey7  
accounting for money 款项核算 02k4N%  
Accounting Officer 会计主任 xlR2|4|8  
accounting period 会计报告期；会计期 35x 0T/8  
accounting policy 会计政策；会计方针 hwDbs[:  
accounting practice 会计惯例 X5*C+ I=2  
accounting principle 会计准则 ow'lRHZ  
accounting record 会计记录 ez9k4IO  
accounting report 会计报告 rqlc2m,<-p  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ^U8
r0]9  
Accounting Society of China 中国会计学会 ^:jN3@Q%  
accounting statement 会计报表 yRYWch  
accounting system 会计制度；会计系统 LN_OD5gZ  
accounting transaction 会计事项；帐务交易 8g>b  
accounting treatment 会计处理 [!VOw@uz  
accounting year 会计年度 U#o'H @  
accretion 增值；添加 6R29$D|HFO  
accrual 应计项目；应累算数目 *AIEl"29  
accrual basis 应计制；权责发生制 !"TZ:"VZU  
accrual basis accounting 应计制会计；权责发生制会计 -gz0md|Y  
accrue 应累算；应计 KZBrE$@%5  
accrued benefit 应累算利益 D8# on!  
accrued charges 应计费用 V=:_d,  
accrued cumulative preference share dividend 应累算的累积优先股股息 pNE(n4v  
accrued expenses 应累算费用 ~/tKMS6T  
accrued interest payable 应付利息；应计未付利息 }p9F#gr  
accrued interest receivable 应收利息；应计未收利息 +/+P\O  
accrued right 累算权益 D=)f )-u'  
accruing profit 应累算的利润 T/P7F\R  
accumulated fiscal reserve 累积财政储备 d'9:$!oz  
accumulated profit 累积利润；滚存溢利 9><mp]E4  
accumulated reserve 累积储备 r CRgzC  
accumulation of surplus income 累积收益盈余 >uI$^y1
D  
acquired assets 既得资产 2n`Lg4=  
acquisition 收购；购置；取得 v}v 5  
acquisition cost 购置成本 m!OMrZ%)}  
acquisition expenses 购置费用 s Fgadz6O  
acquisition of 100% interest 收购全部股权 bxXiQa  
acquisition of control 取得控制权 U~2`P  
acquisition of fixed assets 购置固定资产 oT|m1aGE  
acquisition of shell “买壳” ,`8Y8  
acquisition price 收购价 '7im  
act of God 天灾 dy>|cj  
acting partner 执事合伙人 n!He&  
active market 买卖活跃的市场；交投畅旺的市场；旺市 sx
ED7,A  
active partner 积极参与的合伙人 0D(cXzQP  
active trading 交投活跃 R& =f:sEi  
actual circulation 实际流通 8"vwU@cfC  
actual cost 实际成本 HpexH{.u)  
actual expenditure 实际开支；实际支出 Ok%}|/P4  
actual income 实际入息；实际收入；实际收益 '?GQ~Bf<>  
actual market 现货市场 H%z@h~s>  
actual price 现货价；实际价格 kYxS~Kd<  
actual profit 实际利润 ER{3,0U  
actual quotation 实盘；实际价位；实际报价 $'[q4wo<  
actual year basis 按实际年度计算 \`xkp[C  
actuals 实货 *
,\` o~  
actuarial investigation 精算调查 '?Iif#Z1  
actuarial principle 精算原则 B">yKB:D}t  
actuarial report 精算师报告 3An(jt$%Q  
Actuarial Society of Hong Kong 香港精算学会 1;W=
!Fx  
actuarial valuation 精算师估值 Z#Lx_*p]Q  
actuary 精算师 `HX3|w6W;  
ad referendum agreement 暂定协议；有待覆核的协定 1ZKzumF  
ad valorem duty 从价税；按值征税 H"+c)FGi  
ad valorem duty system 从价税制 px9>:t[P  
ad valorem fee 从价费 2go>  
ad valorem tariff 从价关税 1=Ilej1  
additional allowance 额外免税额 oVB"f  
additional amount for unexpired risk 未过期风险的额外款额 b5e@oIK  
additional assessable profit 补加应评税利润 uiBTnG"  
additional assessment 补加评税 I*1S/o_xI  
additional commitment 额外承担 :nQp.N*p  
additional commitment vote 额外承担拨款 RFG$X-.e  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 "6I[4U"@  
additional dependent parent allowance 供养父母额外免税额 C 7nKk/r
 
additional provision 额外拨款 !g0cC.'  
additional stamp duty 附加印花税 \-. Tg!Q6  
additional tax 补加税罚款；补加税款 J^I7BsZ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 amB@N6*  
adjudged bankrupt 被裁定破产 \}i
nT_{g  
adjudicated bankrupt 裁定破产人 Y~"9L|`f/  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :J(sXKr[C  
adjudication of bankruptcy 裁定破产；宣告破产 @PcCiGZ  
adjudication of insolvency 裁定无力偿还债务 \/Ij7nD`l%  
adjusted actual 经调整的实数；调整后的实数 MMD<I6Iyv  
adjusted current assets 经调整的流动资产；调整后的流动资产 zd`=Ih2Wx  
adjusted figure 经调整的数字；调整后的数额 ~/`X*n&  
adjusted liabilities 经调整的负债；调整后的负债  ?B4#f!X  
adjusted loss 经调整的亏损；调整后的亏损 SQKt}kDbM  
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 IG / $!*E  
adjusted profit 经调整的利润；调整后的利润 M<qudi  
adjusted surplus 经调整的盈余额；调整后的盈余额 FpkXOj?*  
adjusted value 经调整的价值；调整后的价值 DA LQ<iF  
adjustment 调整；修订；理算〔保险〕 EE%s<_k`  
adjustment centre 调剂中心 M g!ra"  
adjustment lag 调整过程的时间差距；调整时差 bx(w:]2  
adjustment mechanism 调整机制 M@^U0 ?  
adjustment of loss 亏损调整 V8'`nuC+  
adjustment process 调整过程；调整程序 o1YU_k<#  
adjustment range 调整幅度 xVR:; Jy[  
administered exchange rate 受管制汇率 _9h.Gt  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }~*rx7p  
administration expenses 行政费用 lvufkVG|  
administration fee 手续费；行政费 XN;/nU  
administration in bankruptcy 破产管理 6D9o08  
administration order 遗产管理令 E8tD)=1  
administrator 管理人；遗产管理人 y-cw~kNPP3  
administrator of the estate 遗产管理人 [(cL/_  
admission of debt 债项承认书 ,z66bnjO  
admission of proof 接纳债权证明 `Ei"_W  
advance 放贷款项；垫付款项；预支款项；预付款项 m,NMTyJoz  
advance account 暂支帐目；预付款帐户 cTj~lO6  
advance compensation 预付补偿金 V<$*Y>;  
advance from shareholder 股东垫款 [$2qna2VP  
advance pending reimbursement 预支以待日后付还 O:u%7V/  
advanced economy 先进经济体系 2xmT#m  
advancement 预付；预付财产 hh&Js'd  
advances warrant 垫款令 &N{zkMf  
advancing 贷出 %\yK5V5  
adverse balance 逆差 q 22/_nSC  
adverse exchange 逆汇 %}F"*.  
advertisement addressed to shareholders 在报章刊登的致股东通告 xzK>Xi?  
advice for collection 托收通知书 W#45a.v  
advice of drawing 提款通知书；汇票通知书 P{lh)m>  
advice of payment 付款通知 j<$R4A1  
Advisory Committee [Securities and Futures Commission] f8!l7{2%q  
谘询委员会〔证券及期货事务监察委员会〕 sfC@*Y2XT  
Advisory Committee on Diversification 经济多元化谘询委员会 +{xG<Wkltz  
affidavit 誓章；遗产申报誓章 FT_k
^CC  
affidavit of no receipt 述明无收款的誓章 WTu{,Q  
affiliate 联号；联营公司；附属公司 v>^jy8$  
affiliated company 附属公司；联号；联营公司 |+/$ g.  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 |!5@xs*T  
affordability 负担能力 4qBY%1  
African Development Bank [AfDB] 非洲开发银行 AijUs*n 2  
after-acquired property 事后取得的财产 aL$j/SC  
after-hours dealing 市后交易 B*Cb6'Q  
after-tax profit 税后盈利；税后利润；税后溢利 fMB4xbpD  
agency agreement 代理协议 6bJ"$o  
agency expenses 代理机构的开支 kh&_#,  
agency fee 代理费 e3rfXhp  
Agency Law 《代理法》 R1 qMg
+  
agent 代理人；承销人 td/5Bmj  
agent of company 公司代理人 nCB[4  
agent's fee 代理人费；经纪费 36i_D6  
aggregate 总计；总数；总体数字 KW:r;BFx  
aggregate amount 总款额；总额 sWW\bK0B4  
aggregate assets and liabilities 总体资产与负债 ={xqNRVd  
aggregate at constant price 按固定价格计算的总体数字 YlB["@\[B  
aggregate demand 总需求 5@.zz"o.`  
aggregate gross position 总持仓量 mdt ?:F4Q  
aggregate limit 总限额 2?H@$-x>  
aggregate of salaries tax 合计薪俸税 Dtt\~m;AR  
aggregate performance 总体表现；总体业绩 j@V$Mbv  
aggregate supply 总体供应 \#_@qHAG  
aggregate surplus 总盈余 n%U9iwJ.  
aggregate total 整体总额 UNY@w=]<  
aggregate value 总值；合计价值 k7b(QADqUU  
aggregated basis 合计基准 *p"O*zj  
aggregated net chargeable income 合计应课税入息实额 _6J<YQK  
aggregation 合并计算；合计；总和 9H8=eJd  
aggregation of incomes of husband and wife 夫妇入息合并计算 [Z% l.  
aggregation of property 财产的总和 <mn-=#)  
agio 差价；贴水 &X7ttB"#h  
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》 vF+YgQ1H  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment t*rp3BIG  
《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》 z.A4x#>-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment k2wBy'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》 j>V"hf  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment =*[, *A  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 TwwIt5_fN  
agreement for a settlement 授产协议 o[2Y;kP3*P  
agreement for assignment 转让协议 YN`UTi\s  
agreement for sale 售卖协议；买卖协议 Q{`@ G"'  
agreement for sale and purchase 买卖协议 ]uJM6QuQ  
agreement for the payment of interest 支付利息协议 mf#fA2[  
agreement for the repayment of money 还款协议 f!^)!
~  
agreement of reinsurance 再保险协议 MXh^dOWR  
Agricultural Bank of China 中国农业银行 l4DeX\ly7f  
air passenger departure tax 飞机乘客离境税 SUSc  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 0ZFB4GL  
airport tax 机场税 Fv;u1Atiw  
alcohol duty 酒精税 vFR 1UP
F  
alienation 让与；让渡；转让 #[C< J#;  
alimony 生活费；赡养费 7!m
JhgGc  
All Ordinaries Index [AOI] 所有普通股指数 9c:5t'Qt5.  
all risks 全险；综合险 Age-AJ  
All Sales Record for Stock Market 《股票市场成交报告》 - =yTAx  
Allied Capital Resources Limited 新联财务有限公司 wiKCr/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \v.HG] /u  
allocation letter 拨款信件 _82<|NN:  
allocation of fund 分配款项；预留款项 D@2Ya/c  
allocation of profit 利润分配；溢利分配 M44_us  
allocation warrant 拨款令 ?TRW"%  
allotment 分配；配股 E]1\iV  
allotment notice 股份配售通知；配股通知 y}CkzD  
allotment of shares 股份分配 EP/&m|o|G  
allowable 可获宽免；免税的 [p2g_bI8yK  
allowable business loss 可扣除的营业亏损 %!>k#F^S  
allowable expenses 可扣税的支出 rrW! X q  
allowance 免税额；津贴；备抵；准备金 d4[poi ~  
allowance for debts 债项的免税额 %+/f'6
kR  
allowance for depreciation by wear and tear 耗损折旧免税额 u;$I{b@M]  
allowance for funeral expenses 殡殓费的免税额 gt#MeU  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 U[blq M  
allowance for repairs and outgoings 修葺及支出方面的免税额 cF-Jc}h  
allowance to debtor 给债务人的津贴 tbL1g{Dz,  
alteration of capital 资本更改 J!ln=h  
alternate trustee 候补受托人 YNuewD  
amalgamation 合并 S6=\r{V  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $z~jnc  
ambit of charges 征税范围；收费范围 p!. /  
amended valuation 经修订的估值 Q
f/j:  
American Commodities Exchange 美国商品交易所  ]v/t8`  
American Express Bank Limited 美国运通银行 sxf}Mmsk  
American Stock Exchange 美国证券交易所 K'>P!R:El  
amortization 摊销 bWhJ^LD  
amount due from banks 存放银行同业的款项 ke{DFqh  
amount due from banks abroad 存放海外银行同业的款项 $%lHj+(  
amount due from holding companies 控股公司欠款 VGq{y{(  
amount due from local banks 存放本港银行同业的款项 cL-6M^!a  
amount due to banks 银行同业的存款 H@VBP Q}Q  
amount due to banks abroad 海外银行同业的存款 WBIQ%XB'  
amount due to holding companies 控股公司存款 Y}eZPG.h  
amount due to local banks 本港银行同业的存款 7Y|Wy Oq  
amount due to outport banks 外埠银行同业的存款 }xpe  
amount for note issue 发行纸币的款额 |DdW<IT
`0  
amount of bond 担保契据的款额 %Z-Tb
OX  
amount of consideration 代价款额 s?1-$|*  
amount of contribution 供款数额 3<V.6'*k  
amount of indebtedness 负债款额 %D%e:se  
amount of principal of the loan 贷款本金额 ua6*zop  
amount of rates chargeable 应征差饷数额 XRX7qo(0g  
amount of share capital 股本额 /v<e$0~s<  
amount of sums assured 承保款额 h8Dtq5t4  
amount of variation 变动幅度 ?h>(&HjWV  
amount of vote 拨款数额 BxW||O|_N"  
amount payable 应付款额 =|DkD- O  
amount receivable 应收款额 $i5G7b  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 LIm$Wl1U  
analysis 分析 S^_JC  
ancillary risk 附属风险 x`j_d:C~G  
annual account 周年帐目；周年帐目报表；年度决算；年结 D/NIn=>
j  
annual accounting date 年结日期 arpJiG~JR  
annual allowance 每年免税额；年积金；年度津贴；年津 gu~-}  
annual balance 年度余额 /i7>&ND.r  
annual disposable income 每年可动用收入 EX[l0]fj  
annual estimates 周年预算 v=8~ZDY  
annual fee 年费 ,cl"1>lp  
annual general meeting 周年大会 h0ZW,2?l  
annual growth rate 年增率；每年增长率 ?Mgt5by
 
annual long-term supplement 长期个案每年补助金 ]lG_rGw  
annual pensionable emolument 可供计算退休金的年薪  xLGTnMYd  
annual report 年报 RMs1{64:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Rqv+N]  
annual return 周年报表；周年申报表；每年报税表格 T`0`]z!~  
Annual Return Rules 《周年报表规则》 Mz%d_  
annual review of consumer prices 每年消费物价回顾 btkMY<o7  
annual roll-forward basis 逐年延展方式 EHE6-^F  
annual salary 年薪 @i1.5z  
annual statement 年度报表；年度决算表 -f 'q  
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 tL|L"t_5x  
annuitant 年金受益人 Jf8'N ot  
annuity 年金 &El[  
annuity contract 年金合约 g tSHy*3]  
annuity on human life 人寿年金 .*clY  
antecedent debt 先前的债项 42H#n]Y  
ante-dated cheque 倒填日期支票 N-_| %C-.  
anticipated expenditure 预期开支 pB{ f-M:D  
anticipated net profit 预期纯利 b_"V%
<I  
anticipated revenue 预期收入 |<5J  
anti-inflation measure 反通货膨胀措施 ~T{d9yNW1  
anti-inflationary stance 反通货膨胀立场 UVvt&=+4  
apparent deficit 表面赤字 _
s=Pk[e  
apparent financial solvency 表面偿债能力 ZS 7)(j$.  
apparent partner 表面合伙人 YpbdScz  
application for personal assessment 个人入息课税申请书 ,m_&eF  
application of fund 资金应用 &Funao>  
application to release as liquidator and to destruct the books of accounts and documents ,YzC)(-  
申请免除清盘人职务及毁灭帐簿与文件 K;(|v3g6  
appointed actuary 委任精算师 p%i .(A  
appointed auditor 委任核数师；委任审计师 aO;Q%]VL'  
appointed trustee 委任的受托人 lj%;d'  
appointer 委任人 [s& y_[S  
apportioned pro rata 按比例分摊 \&|w;  
apportionment 分配；分摊 vb4G_X0S  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q@=#`746e  
apportionment formula 分摊方程式 !15@M|,OL  
apportionment of estate duty 遗产税的分摊 !IrKou)/_  
appraisal 估价；评估 5juCeG+Z  
appreciable growth 可观增长 s
C'A_-'  
appreciable impact 显着影响 TQyFF/K  
appreciable increase 可观增长 +k"8e?/e.  
appreciation 增值；升值 [~rk`  
appreciation against other currencies 相对其他货币升值 w2mlqy2L  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1QdB`8in  
appreciation tax 增值税 .bl/At3A  
appropriation 拨款；拨用；拨付  Q-3J0=  
appropriation account 拨款帐目 }F9?*2\/  
Appropriation Bill 拨款法案 #)c;i<Q3S  
appropriation-in-aid system 补助拨款办法 trNK9@wT)  
approved assets 核准资产
-_H2FlB  
approved basket stock 认可一篮子证券 ?R~Ye  
approved budget 核准预算 yW7S }I  
approved charitable donation 认可慈善捐款 Y)-)NLLG;n  
approved charitable institution 认可慈善机构 P+h<{%:*  
approved currency 核准货币；认可货币 l2_E6U"  
approved estimates 核准预算 5&7?0h+I  
approved estimates of expenditure 核准开支预算 RM=+ZmA  
approved overseas insurer 核准海外保险人 xsypIbN  
approved overseas trust company 核准海外信托公司 2%, ' }Bus  
approved pooled investment fund 核准汇集投资基金 mZ.6Njb  
approved provident fund scheme 认可公积金计划 2QQYXJ^  
approved provision 核准拨款 z4OR UQ  
approved redeemable share 核准可赎回股份 - G2M;]Cn  
approved regional stock 认可地区性证券 MLDg).5  
approved retirement scheme 认可退休金计划 nCmrt*&}  
approved subordinated loan 核准附属贷款 d~oWu [F*  
arbitrage 套戥；套汇；套利 Q
Rc=-Wu_(  
arbitrageur 套戥者；套汇者 bJ5z??  
arbitrary amount 临时款项 /Gu2@m[r  
arrangement 措施；安排；协定 )6S}O* 1  
arrears 欠款 {;rpgc  
arrears of pay 欠付薪酬 (VF4]  
arrears of revenue 逾期未收税款；逾期未收的帐项 jjlCi<9CQ^  
articles of association 组织章程；组织细则；组织章程细则 ;`Ch2b1+  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 $/sZYsN~T  
ascertainment of profit 确定利润 Q\th8/ /  
"Asia Clear" “亚洲结算系统” 'm.XmVZL%  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 t7`Pw33#kY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 a!]QD`  
Asian Development Fund [ADF] 亚洲发展基金 '/)_{Ly  
Asian dollar bond 亚洲美元债券 +,w|
&y  
Asian dollar market 亚洲美元市场 iZqFVr&JF  
Asian dollar rate 亚洲美元利率 o+WrIAR  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 F1]PYx$X  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 YSUH*i/%  
asked price 沽盘；喊价；索价；卖方报价 pz
p"NKxi  
assessable income 应评税入息 J##X5'a3*  
assessable loss 应评税亏损 9
MlfZsby  
assessable profit 应评税利润 }qX&*DU_@  
assessable value 应评税值 Bwvc@(3v  
assessed profit 估定利润 [Z&s0f1Qb  
assessed value 经评估价值 g KY ,G  
assessment 评税；评定；估价；评税单 wEn&zZjx  
assessment number 评税编号；估价编号 ktJLpZ<0O  
assessment of additional tax 补加税评税 79fyn!Iz<  
assessment of performance 业绩评估；实绩评价 BY2txLLB  
Assessor 评税主任 a[9OtZX<  
asset price bubbles 资产价格泡沫 uS10P7N}  
asset-backed securities 具资产保证的证券 9>Z#o<*_/  
assets accretion 资产增值 ])";Z  
assets and liabilities 资产与负债 YQd&rkr  
assets betterment statement 资产递增表；资产改进表 =-&iF  
assets lending 实物放款；有抵押贷款 &:{yf=  
assets of the company passing on the death 死者去世时转移的公司资产 CAObC%  
assets pledged as security for liabilities 用作负债抵押的资产 {Ao^3vB  
assets portfolio 资产投资组合 "f$A0RL  
assets price 资产价格 OnPLz"-  
assets quality 资产质素 #NxvLW/  
assets realization 资产变现 hA19:H=7R0  
assets refinancing arrangement 资产再集资安排 m!>'}z  
assets securitization 资产证券化 bWzc=03  
assets situated outside Hong Kong 在香港以外地方的资产
-m-WUox4"  
assets stripping 削减资产；拆卖资产 t|XC4:/>T  
assets value 资产值 by3kfY]4s  
assignee 承让人 d-2I_ )9  
assignment 转让；转让书；转让契 qMj e,Y  
assignment of interest 权益转让 e?fjX-  
assignment of letters patent and trade mark 专利证书及商标转让 KFrmH  
assignment of property 物业转让；物业转让书 AxQ/  
assignment right 转让权 nff]Y$FB  
assignor 转让人 q\=[
v  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 5~6y.S  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 9Qd'=JQl  
associate member 附属会员 O&RHCR-
\  
associated body corporate 相联法人团体 >R0j<:p
:  
associated company 相联公司；联属公司 ?(hQZR 0e  
associated corporation 相联法团 f }e7g d]M  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] *wx^mB9  
公认会计师公会〔英国〕 [vT,zM  
Association of Futures Exchange Brokers 香港期货经纪协会 fxa^SV
   
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 /1GZN *I  
association of underwriters 承保人组织 FAGVpO[  
assumption of control 接管 tHo/uW_~I  
assurance 担保；保险；转易；转易书 c8W=Is`  
assurance of interest 权益的转易 ;]ew>P)  
at 19XX price 按一九ＸＸ年价格计算 FC
Au%lvZT  
at a discount 按赔价计算；按贴水价格计算；打折扣 AV`7>@  
at a premium 按溢价计算；按升水价格计算 _!vbX mb  
at call 通知付款；按通知 Sgy~Z^  
at constant market price 按固定市价计算 JFkjpBS  
at constant price 按固定价格计算 aDEP_b;  
at cost 按成本计算  'Z}$V*  
at current market price 按当时市价计算；按现时市价计算 HAdm,  
at current price 按当时价格计算；按现时价格计算 j>M%?Tw  
at factor cost 按要素成本计算；按生产要素成本计算 FkkB#Jk4  
at money-of-the-day price 按付款当日价格计算 0`=?ig_  
at or better 按指定或较佳价位〔买卖指令〕 $~\qoW<  
at par 按面值计算；平价 D(GHkS*0q  
at sight 见票即付 >FhBl\oIi  
at the close 按收市盘  X;g|-<  
at the opening 按开市盘 Q&;qFv5-l  
attestation 见证；见证条款 Q:=/d$*xd  
at-the-money option 平价期权 k9?+9bExXA  
attorney 受权人；受托代表人 40ZB;j$l  
attornment 新拥有人承认书 c *noH[  
attributable profit 可归属利润 arrcHf4O  
attributable share value 可归属股份价值 o%7yhCY  
Auckland Stock Exchange 奥克兰证券交易所 ?2Dz1#%D  
auction 拍卖 Kj5f:{Ur  
auctioneer 拍卖商 *a@UV%u  
audit 审计；核数 )9,"~P2[R  
Audit Commission 审计署 \rO>FE  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] J'v|^`bE  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
3E9j%sYk  
audit review 帐目审查 CAO{$<M5m  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 MQu6Tm H  
audited account 审计帐目；经审计的帐目 vnpX-c  
audited annual account 经审计的周年帐目 W5{e.eI}|  
audited balance sheet 经审计的资产负债表 k$/].P*!  
auditor 核数师；核数主任；审计师 <GEn9;\  
auditor's certificate 核数师证明书；审计师证明书 BW[K/l~"$:  
auditor's report 核数师报告；审计师报告 K.Ir+SB  
Aussie bond 澳元债券
$Q4b~  
austerity budget 紧缩预算 RT9@&5>il  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^)I:82"|?  
Australia All Ordinaries Index 澳洲所有普通股票指数 d_hcv|%  
Australian Dollar [AUD] 澳元 Aed"J5[a  
Australian Options Market 澳大利亚期权市场 {F[
Xe_=#"  
Australian Securities Commission 澳洲证券事务监察委员会 %m`QnRX?D  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 BO|Jrr>  
Australian Stock Exchange 澳大利亚证券交易所 =)LpMTz  
Austrian Schilling [ATS] 奥地利先令 {5`?0+  
authentication 认证；鉴证 XjNu|H/  
authority to purchase 委托购买证；委购书 $x*GvI1D  
authorization 认可；核准；授权；授权书 rY.:}D  
authorization by direction 指示授权 ,j<"~"] =  
authorization by instruction 指令授权 ,)G,[ih  
authorization by warrant 令状授权 b*i+uV?  
authorization of unit trust 单位信托的认可 &kBs'P8>  
authorized agent 指定代理人 +f+yh0Dj  
authorized capital 法定资本 MN4}y5  
authorized clerk 出市员 sjGZ ,
?%  
authorized dealer 认可交易商 ualtIHXK)  
authorized financial institution 认可财务机构 biD7(AK  
authorized fund 认可基金 f ;JSP  
authorized fund house 获授权的基金公司；认可基金公司 RCr:2 Iz  
authorized institution 认可机构 }rZp(FG@*  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 g<Xwk2_=g  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2}-W@R  
authorized insurer 获授权保险人；获认可承保人 &9>d
 
authorized investment 特准投资项目 :z7!X.*  
authorized person 获授权人 V"XN(Fd^  
authorized representative 获授权代表 ,8seoX^  
authorized share capital 法定股本 ai RNd~\  
automated quotation system 自动报价系统 ~r3g~MCHS  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] L`v,:#Y   
自动交易系统〔香港期货交易所有限公司〕 q)X&S*-<o~  
automatic adjustment mechanism 自动调整机制 R >TtAm0N  
automatic adjustment system 自动调整系统 kLP^q+$u)!  
Automatic Clearing House 自动票据交换所 sBMHf9u  
automatic exchange rates accumulation system 自动化汇率累集系统 xC(PH?_  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ^8)d8?}  
automatic teller machine [ATM] 自动柜员机 *k -UQLJ  
autopay 自动转帐 Z"u/8  
available assets 可用资产 &V$R@~x  
available fiscal reserve 现存财政储备 @,vSR
ns  
available profit 可用利润 ececN{U/  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Wu(GC]lTG  
average 平均；平均数；海损 F(9
T;F  
average basic salary 平均基本薪金 <Coh &g_  
average consumer expenditure 平均消费开支；一般消费开支 *0@e_h  
average cost 平均成本 /VQ<}S[k}-  
average cost of land production 增辟土地平均成本 x,
+zw9  
average daily turnover 平均每日成交额  hT[O5  
average daily wage rate 平均每日工资率 AyUVsIuPT=  
average expenditure pattern 平均开支模式 vjb{h'v  
average growth rate 平均增长率 :Pv{E  
average net fixed assets 固定资产平均净值 jsj" W&J  
average of relatives 相对价格平均数 LCtm@oN  
average price 平均价格 fi1UUJ0 U;  
average propensity to consume 平均消费倾向；一般消费倾向 c<=1,TB"-_  
average propensity to save 平均储蓄倾向；一般储蓄倾向 'E9jv4E$n  
average rate 平均率 o9CB ,c7]  
average revenue 平均收入；平均收益 R0>L[1o  
average stock 平均库存；平均存货 ,aeFEsi  
average yearly rent 平均年租 %PpB$  
avoidance of double taxation 避免双重课税 R=l/EK  
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 Lt)t}0  
^U52 *6  
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