一些有用的会计术语(也不知道发的地方对不对)A

A: ^GAJ9AF@(  
A share Ａ股；甲类股份 iMt3h8  
abatement of tax 减税；减扣免税额 e@qH!.g)  
ABN AMRO Bank N.V. 荷兰银行 -$?t+ "/E  
above-the-line expenditure 线上项目支出；经常预算支出 `vMh
rn  
above-the-line receipt 线上项目收入；经常预算收入 y+T[="W  
ABSA Asia Limited 南非联合亚洲有限公司 9@ YKx0  
absolute change 绝对数值变更 `<yQ`Y_X  
absolute expenditure 实际开支 I ^m  
absolute guideline figure 绝对准则数字 ax>j3HKi  
absolute interest 绝对权益 m3B
L  
absolute order of discharge 绝对破产解除令 5L:-Xr{
 
absolute profit margin 绝对利润幅度 jQzl!f1c3  
absolute value 实值；绝对值 Db<#gH  
absolutely vested interest 绝对既得权益 @J&korU  
absorbed cost 已吸收成本；已分摊成本 X3a9-  
absorption 吸收；分摊；合并 'prHXzi(h  
absorption rate 吸收率；摊配率；分摊率 %0}^M1  
ACB Finance Limited 亚洲商业财务有限公司 ]VxC]a2  
acceptable form of reciprocity 合理的互惠条件 j{YYG|  
acceptable rate 适当利率；适当汇率 z4:<?K  
acceptance agreement 承兑协议 R2n 2mQ<  
acceptance for honour 参加承兑 g\fj6  
acceptor 承兑人；接受人；受票人 \7i_2|w  
acceptor for honour 参加承兑人 ;<N:!$p  
accident insurance 意外保险 m)} 01N4  
Accident Insurance Association of Hong Kong 香港意外保险公会 tnaFbmp  
accident insurance scheme 意外保险计划 'Gqv`rq&  
accident year basis 意外年度基准 ;RJ 8h x  
accommodation 通融；贷款 ?*yyne  
accommodation bill 通融票据；空头票据 >xabn*Kq  
accommodation party 汇票代发人 #kASy 2t  
account balance 帐户余额；帐户结余 V0v,s^\H  
account book 帐簿 7jI
B
E  
account collected in advance 预收款项 A $gn{ c  
account current book 往来帐簿 8'zZVX D<  
account of after-acquired property 事后取得的财产报告 Ac|\~w[\  
account of defaulter 拖欠帐目 J6n>{iE  
account payable 应付帐款 T"[]'|'  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 $GFR7YC 7  
account receivable 应收帐款 Mn(iAsg  
account receivable report 应收帐款报表 7n6g;8xE  
account statement 结单；帐单；会计财务报表 k1q/L|')  
account title 帐户名称；会计科目 oDV6[e  
accountant's report 会计师报告 ;o3gR4u_L  
Accountant's Report Rules 会计师报告规则 @]vY[O!&;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 EM*I%|n@m  
Accounting Arrangements 《会计安排》 P2a5<#_|  
accounting basis 会计基础 nq]6S$3 6  
accounting by Official Receiver 破产管理署署长呈交的帐目 <-!1`@l>  
Accounting Circular 《会计通告》 /O}<e TR
 
accounting class 会计类别 X8Q'*  
accounting date 记帐日期；会计结算日期 LXK!4(xaW  
accounting for money 款项核算 WN+i3hC  
Accounting Officer 会计主任 !Fp%2gt|  
accounting period 会计报告期；会计期 /T)E&=Ds  
accounting policy 会计政策；会计方针 /7 Tm2Vj8  
accounting practice 会计惯例 0o=HOCL\  
accounting principle 会计准则 ^"X.aksA  
accounting record 会计记录 \jtA8o%n  
accounting report 会计报告 0SQr%:zG  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >Ua'*  
Accounting Society of China 中国会计学会 ^sD M>OHp  
accounting statement 会计报表 -3R:~z^L  
accounting system 会计制度；会计系统 e4YP$}_L  
accounting transaction 会计事项；帐务交易 )&c#?wx'w  
accounting treatment 会计处理 :rUMmO-  
accounting year 会计年度 L"|Bm{Run  
accretion 增值；添加 )pH
+ibR  
accrual 应计项目；应累算数目 m4 (pMrJ  
accrual basis 应计制；权责发生制 n?.;*:  
accrual basis accounting 应计制会计；权责发生制会计 W~/d2_|/  
accrue 应累算；应计 CpO_p%P  
accrued benefit 应累算利益 aX^T[  
accrued charges 应计费用 Zk%@GOu\  
accrued cumulative preference share dividend 应累算的累积优先股股息 x/umwT,ov  
accrued expenses 应累算费用 `y3'v]  
accrued interest payable 应付利息；应计未付利息 :J`@@H  
accrued interest receivable 应收利息；应计未收利息 Wr%ov6:  
accrued right 累算权益  f\<r1  
accruing profit 应累算的利润 RJ{$`d  
accumulated fiscal reserve 累积财政储备 ixu*@{
<Z(  
accumulated profit 累积利润；滚存溢利 ;Zd_2CZ  
accumulated reserve 累积储备 N $) G8  
accumulation of surplus income 累积收益盈余 W5 F\e[Ax5  
acquired assets 既得资产 "Gp[.=.z?  
acquisition 收购；购置；取得 985F(r  
acquisition cost 购置成本 HE,L8S  
acquisition expenses 购置费用 K:a8}w>Up  
acquisition of 100% interest 收购全部股权 sQa;l]O:NC  
acquisition of control 取得控制权 [34N/;5  
acquisition of fixed assets 购置固定资产 JcR|{9ghT  
acquisition of shell “买壳” xmv%O&0^}  
acquisition price 收购价 4GRD- f[  
act of God 天灾 Q v9q~l  
acting partner 执事合伙人 =0
=#M(w  
active market 买卖活跃的市场；交投畅旺的市场；旺市 q@ -B+  
active partner 积极参与的合伙人 PC_!  
active trading 交投活跃 'w+]kt-  
actual circulation 实际流通 'dwT&v]@  
actual cost 实际成本 -I|xW  
actual expenditure 实际开支；实际支出 0N,<v7PX  
actual income 实际入息；实际收入；实际收益 s1D<R,J|H  
actual market 现货市场 ={O ~  
actual price 现货价；实际价格 :Z//  
actual profit 实际利润 H2s:M  
actual quotation 实盘；实际价位；实际报价 _J l(:r\%  
actual year basis 按实际年度计算 ~?F,kmO}?  
actuals 实货 y&zFS4"x  
actuarial investigation 精算调查 [tpiU'/Zl  
actuarial principle 精算原则 @f-X/q]P  
actuarial report 精算师报告 <?nIO
  
Actuarial Society of Hong Kong 香港精算学会 `I5^zi8  
actuarial valuation 精算师估值 /I`TN5~  
actuary 精算师 )hZ7`"f,ZN  
ad referendum agreement 暂定协议；有待覆核的协定 xm{]|~^JG  
ad valorem duty 从价税；按值征税 ~T1W-ig4[*  
ad valorem duty system 从价税制 |h]V9=  
ad valorem fee 从价费 zqeQ  
ad valorem tariff 从价关税 j>\c >U  
additional allowance 额外免税额 r<UVO$N  
additional amount for unexpired risk 未过期风险的额外款额 AHb_BgOU*  
additional assessable profit 补加应评税利润 egaX[j r  
additional assessment 补加评税 =Zq6iMD  
additional commitment 额外承担 JI"/,fK^  
additional commitment vote 额外承担拨款 NKO"'
   
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }`"}eN @,  
additional dependent parent allowance 供养父母额外免税额 0^ODJ7  
additional provision 额外拨款 fu"cX;  
additional stamp duty 附加印花税 kamQZzPe  
additional tax 补加税罚款；补加税款 !=dz^f.{  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 G?W:O{n3  
adjudged bankrupt 被裁定破产 Rd#R}yA  
adjudicated bankrupt 裁定破产人 Y!<m8\  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 W{}$c`,R  
adjudication of bankruptcy 裁定破产；宣告破产 P1eSx#3bR  
adjudication of insolvency 裁定无力偿还债务 9F/I",EA  
adjusted actual 经调整的实数；调整后的实数 u\*9\
G  
adjusted current assets 经调整的流动资产；调整后的流动资产 QtW9!p7(  
adjusted figure 经调整的数字；调整后的数额 !#KKJ`uB"  
adjusted liabilities 经调整的负债；调整后的负债 ku]5sd >b  
adjusted loss 经调整的亏损；调整后的亏损 cc[(w #K  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ]Y\$U<YjO  
adjusted profit 经调整的利润；调整后的利润 .@V
Z3"  
adjusted surplus 经调整的盈余额；调整后的盈余额 !mNst$-H4  
adjusted value 经调整的价值；调整后的价值 24jf`1XFW  
adjustment 调整；修订；理算〔保险〕 W0gS>L_  
adjustment centre 调剂中心 tIuM9D{P  
adjustment lag 调整过程的时间差距；调整时差 *2/Jg'de  
adjustment mechanism 调整机制 axC|,8~tq  
adjustment of loss 亏损调整 ,;g%/6X  
adjustment process 调整过程；调整程序 P@7>R7
gS  
adjustment range 调整幅度 <0CjEsAB]  
administered exchange rate 受管制汇率 NHd@s#@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 KL&/Yt  
administration expenses 行政费用 2*NPK}  
administration fee 手续费；行政费 Rt8[P6e"q  
administration in bankruptcy 破产管理 vzIo2,/7  
administration order 遗产管理令 Fw<"]*iu  
administrator 管理人；遗产管理人 #1<m\z7l  
administrator of the estate 遗产管理人 n7!T{+ge  
admission of debt 债项承认书 |qNe_)  
admission of proof 接纳债权证明 cgb>Naa<  
advance 放贷款项；垫付款项；预支款项；预付款项 ';I}6N  
advance account 暂支帐目；预付款帐户 !nBbt?*  
advance compensation 预付补偿金 W:r[o%B  
advance from shareholder 股东垫款 Cj0r2^`  
advance pending reimbursement 预支以待日后付还 Af|h*V4Xu  
advanced economy 先进经济体系 o*KAS
@&  
advancement 预付；预付财产 6Og@tho  
advances warrant 垫款令 `d_T3^ayu  
advancing 贷出 Z0<Vss  
adverse balance 逆差 |;gx;qp4cN  
adverse exchange 逆汇 gT)(RS`_)  
advertisement addressed to shareholders 在报章刊登的致股东通告
IK -vcG  
advice for collection 托收通知书 AzU:Dxr>.G  
advice of drawing 提款通知书；汇票通知书 I-#!mFl  
advice of payment 付款通知 mA(kq  
Advisory Committee [Securities and Futures Commission] i2qN 0?n  
谘询委员会〔证券及期货事务监察委员会〕 B7\4^6T
x  
Advisory Committee on Diversification 经济多元化谘询委员会 n_Quu
UB  
affidavit 誓章；遗产申报誓章 7U [C=NL  
affidavit of no receipt 述明无收款的誓章 .O-)m'5  
affiliate 联号；联营公司；附属公司 2Io|?  
affiliated company 附属公司；联号；联营公司 a ,mgM&yD  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 3!P^?[p3  
affordability 负担能力 aCU[9Xr?  
African Development Bank [AfDB] 非洲开发银行 #/qcp|m  
after-acquired property 事后取得的财产 RRO@r}A!y  
after-hours dealing 市后交易 &GH[$(  
after-tax profit 税后盈利；税后利润；税后溢利 h[(YH ;Y  
agency agreement 代理协议 IjhRSrCv  
agency expenses 代理机构的开支 Q 8]X  
agency fee 代理费 `q}D#0  
Agency Law 《代理法》 11PL1zzH  
agent 代理人；承销人 I"]E}nd)  
agent of company 公司代理人 5H._Q  
agent's fee 代理人费；经纪费 \KV.lG!  
aggregate 总计；总数；总体数字 HVM%B{(  
aggregate amount 总款额；总额 sX?arI=_U  
aggregate assets and liabilities 总体资产与负债 oCo~,~kTR  
aggregate at constant price 按固定价格计算的总体数字 i3 js'?7E  
aggregate demand 总需求 as:=
QMV  
aggregate gross position 总持仓量 :lu!%p<$  
aggregate limit 总限额 2?,lr2  
aggregate of salaries tax 合计薪俸税 @;EQ
{d  
aggregate performance 总体表现；总体业绩 ` k] TOc  
aggregate supply 总体供应 l<_v3/3  
aggregate surplus 总盈余 :$Cm]RZ  
aggregate total 整体总额 &wNr2PHd#  
aggregate value 总值；合计价值 rT="ciQ  
aggregated basis 合计基准 thPAD+u.3  
aggregated net chargeable income 合计应课税入息实额 .3EEi3z
6z  
aggregation 合并计算；合计；总和 q`AsnAzo&  
aggregation of incomes of husband and wife 夫妇入息合并计算 pll5m7[  
aggregation of property 财产的总和 X}
B]5  
agio 差价；贴水 Z@q1&}D!  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 B)k/]vz)*D  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment GUQ3X
F\  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 @!$xSH  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment [
]OS p&  
《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》 '(lsJY[-x  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment e,XT(KY  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 5!Er;e  
agreement for a settlement 授产协议 41R~.?  
agreement for assignment 转让协议 ZV Ko$q:F  
agreement for sale 售卖协议；买卖协议 Ez <YD  
agreement for sale and purchase 买卖协议 +46& Zb35  
agreement for the payment of interest 支付利息协议 FUI/ A>  
agreement for the repayment of money 还款协议 Pw6l'  
agreement of reinsurance 再保险协议 ,ig`'U  
Agricultural Bank of China 中国农业银行 @>`N%wH'  
air passenger departure tax 飞机乘客离境税 pDC`Fi  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 6T"
5,Q</h  
airport tax 机场税 &*Z)[Bl  
alcohol duty 酒精税 JA >&$h  
alienation 让与；让渡；转让 7\dt<VV  
alimony 生活费；赡养费 Sn97DCdk  
All Ordinaries Index [AOI] 所有普通股指数 B4OFhtYE  
all risks 全险；综合险 }T%E;m-  
All Sales Record for Stock Market 《股票市场成交报告》 1%@i4  
Allied Capital Resources Limited 新联财务有限公司 gC6Gm':c  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 yFo8x[  
allocation letter 拨款信件 TGpdl`k\T  
allocation of fund 分配款项；预留款项 :hHKm|1FE  
allocation of profit 利润分配；溢利分配 kH06Cb  
allocation warrant 拨款令 5G<`c  
allotment 分配；配股 *<9M|H~  
allotment notice 股份配售通知；配股通知 SOD3MsAK  
allotment of shares 股份分配 1\TkI=N3  
allowable 可获宽免；免税的 B \V;{:  
allowable business loss 可扣除的营业亏损 @$b7 eu  
allowable expenses 可扣税的支出 *R&77 o7  
allowance 免税额；津贴；备抵；准备金 $jC+oYXj  
allowance for debts 债项的免税额 ^(*eoe  
allowance for depreciation by wear and tear 耗损折旧免税额 Lxa<zy~b  
allowance for funeral expenses 殡殓费的免税额 0l(G7Ju  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 [CnoMN  
allowance for repairs and outgoings 修葺及支出方面的免税额 } BP.t$_  
allowance to debtor 给债务人的津贴 r*7J#M /  
alteration of capital 资本更改 SM}& @cJ  
alternate trustee 候补受托人 H2_6m5[&,  
amalgamation 合并 j"0TAYmXwu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 TIV|7nKL  
ambit of charges 征税范围；收费范围 N,)rrBD  
amended valuation 经修订的估值 F0xm%?  
American Commodities Exchange 美国商品交易所 "t{D5{q|[k  
American Express Bank Limited 美国运通银行 p=Qo92 NH  
American Stock Exchange 美国证券交易所 FN0<
iL  
amortization 摊销 *XXa
9z  
amount due from banks 存放银行同业的款项 k%RQf0`T  
amount due from banks abroad 存放海外银行同业的款项 WAr6Dv,8  
amount due from holding companies 控股公司欠款 ?.I1"C,#VJ  
amount due from local banks 存放本港银行同业的款项 Y Odwd}M  
amount due to banks 银行同业的存款 -z/>W+k  
amount due to banks abroad 海外银行同业的存款 xG%O^  
amount due to holding companies 控股公司存款 c*8k _o,  
amount due to local banks 本港银行同业的存款 \n0Gr\:  
amount due to outport banks 外埠银行同业的存款 ZYl*-i&~?  
amount for note issue 发行纸币的款额 QswFISch
 
amount of bond 担保契据的款额 uCFpH5>  
amount of consideration 代价款额 'kCr1t  
amount of contribution 供款数额 *xKY>E+  
amount of indebtedness 负债款额 )q+;+J`>  
amount of principal of the loan 贷款本金额 E-rGOm" m  
amount of rates chargeable 应征差饷数额 =HoA2,R)  
amount of share capital 股本额 M/6q ^*  
amount of sums assured 承保款额 `?"[u"*  
amount of variation 变动幅度 *=QWx[K|  
amount of vote 拨款数额 U_0"1+j
bq  
amount payable 应付款额 Yv;iduc('  
amount receivable 应收款额 k1^&;}/f:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F-?s8RD  
analysis 分析 -1F
+,+m  
ancillary risk 附属风险 9(9\kQj{C  
annual account 周年帐目；周年帐目报表；年度决算；年结 7baQ4QY?n  
annual accounting date 年结日期 y#{> tC  
annual allowance 每年免税额；年积金；年度津贴；年津 LZpqv~av  
annual balance 年度余额 
u_)'}  
annual disposable income 每年可动用收入 k8sjW!2  
annual estimates 周年预算 'k$j^|r>  
annual fee 年费 -[lOf  
annual general meeting 周年大会 DTV"~>@  
annual growth rate 年增率；每年增长率 M[dJQ(  
annual long-term supplement 长期个案每年补助金 _K>YB>W}7  
annual pensionable emolument 可供计算退休金的年薪 cr{f*U6`  
annual report 年报 fH
5/  
Annual Report on the Consumer Price Index 《消费物价指数年报》 JLxAk14lc  
annual return 周年报表；周年申报表；每年报税表格 gM#]o QOGE  
Annual Return Rules 《周年报表规则》 Xpf:I  
annual review of consumer prices 每年消费物价回顾 X04JQLhy"  
annual roll-forward basis 逐年延展方式 DmpD`^?-L  
annual salary 年薪 i\k>2df  
annual statement 年度报表；年度决算表 GA)t!Xg^  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 p?sC</R  
annuitant 年金受益人 Pu|3_3^  
annuity 年金 X[iQ%Y$/n  
annuity contract 年金合约 &p^8zEs  
annuity on human life 人寿年金 .\ces2,  
antecedent debt 先前的债项 @X>Oj.  
ante-dated cheque 倒填日期支票  Hn,;G`{  
anticipated expenditure 预期开支 ^&8xfI
6?  
anticipated net profit 预期纯利 w`K=J!5y2g  
anticipated revenue 预期收入 [Gb8o'  
anti-inflation measure 反通货膨胀措施 r`Cs

R0[  
anti-inflationary stance 反通货膨胀立场 OM7EmMa;  
apparent deficit 表面赤字 u"1Zv!  
apparent financial solvency 表面偿债能力 )KD*G;<O]L  
apparent partner 表面合伙人 39,7N2uY  
application for personal assessment 个人入息课税申请书 |`6*~ciUV  
application of fund 资金应用 H(j983  
application to release as liquidator and to destruct the books of accounts and documents 0W>,RR)  
申请免除清盘人职务及毁灭帐簿与文件 t2q{;d~.  
appointed actuary 委任精算师 Dj@7vM%_  
appointed auditor 委任核数师；委任审计师 t=(CCq_N,  
appointed trustee 委任的受托人 5XA{<)$  
appointer 委任人 z0-`D.D@\  
apportioned pro rata 按比例分摊 s(Llz]E~ZX  
apportionment 分配；分摊 io(Rb\#"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 OAZ5I)D>  
apportionment formula 分摊方程式 *5|q_K Pt  
apportionment of estate duty 遗产税的分摊 <%]i7&8|  
appraisal 估价；评估 jAb R[QR1%  
appreciable growth 可观增长 S6Fn(%T+9  
appreciable impact 显着影响 q'[q]  
appreciable increase 可观增长 vTU*6
)  
appreciation 增值；升值 ?T <2Cl'C  
appreciation against other currencies 相对其他货币升值 u IGeSd5B  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \$[S=&E  
appreciation tax 增值税 W~FM^xR?p  
appropriation 拨款；拨用；拨付 z#elwL6  
appropriation account 拨款帐目 _"0Bg3Y  
Appropriation Bill 拨款法案 zU,Qph ,<  
appropriation-in-aid system 补助拨款办法 K.K=\ Y2  
approved assets 核准资产 u
Me]].04  
approved basket stock 认可一篮子证券 i_6 Y
6  
approved budget 核准预算 #)N}F/Od^  
approved charitable donation 认可慈善捐款 f+Ht  
approved charitable institution 认可慈善机构 E;AOCbV*$  
approved currency 核准货币；认可货币 "xKykSk  
approved estimates 核准预算 ?B~S4:9  
approved estimates of expenditure 核准开支预算 z<9wh2*M  
approved overseas insurer 核准海外保险人 bs=x
>F  
approved overseas trust company 核准海外信托公司 v46 5Z  
approved pooled investment fund 核准汇集投资基金
[GqQ6\  
approved provident fund scheme 认可公积金计划 iSg^np  
approved provision 核准拨款 ^9*kZV<K  
approved redeemable share 核准可赎回股份 Pwg?a  
approved regional stock 认可地区性证券 0B?t:XU,  
approved retirement scheme 认可退休金计划 TmIw?#q^  
approved subordinated loan 核准附属贷款 :N ~A7@  
arbitrage 套戥；套汇；套利 `suEN@
^  
arbitrageur 套戥者；套汇者 $,9A?'  
arbitrary amount 临时款项 ny{Yr>:2  
arrangement 措施；安排；协定 XIJW$CY  
arrears 欠款 UiLiy?EJ  
arrears of pay 欠付薪酬 5ps7)]  
arrears of revenue 逾期未收税款；逾期未收的帐项 B6#^a  
articles of association 组织章程；组织细则；组织章程细则 %RS8zN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =7212('F  
ascertainment of profit 确定利润 V 0M&D,  
"Asia Clear" “亚洲结算系统” V*1hoC#  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 VuWBWb?0Q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 R+y 9JE  
Asian Development Fund [ADF] 亚洲发展基金 )D"E]  
Asian dollar bond 亚洲美元债券 ?(d<n   
Asian dollar market 亚洲美元市场 oi:!YVc  
Asian dollar rate 亚洲美元利率 6wY6*R  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )eaEc9o>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,`O.0e4pn  
asked price 沽盘；喊价；索价；卖方报价 QpZCU]  
assessable income 应评税入息 dF<GuS;l5  
assessable loss 应评税亏损 --chU5  
assessable profit 应评税利润 +1o4l i  
assessable value 应评税值 T>2_r6;  
assessed profit 估定利润 Tz?0E"yx  
assessed value 经评估价值 70BLd(?  
assessment 评税；评定；估价；评税单 7uW=fkxT  
assessment number 评税编号；估价编号 +<1MY'>y  
assessment of additional tax 补加税评税 zt|DHVy  
assessment of performance 业绩评估；实绩评价 gONybz6]  
Assessor 评税主任 6z keWR  
asset price bubbles 资产价格泡沫 \7U'p:h=U  
asset-backed securities 具资产保证的证券 %!r@l7<  
assets accretion 资产增值 U8
gf_R'  
assets and liabilities 资产与负债 A5[iFT
>  
assets betterment statement 资产递增表；资产改进表 Z&W*@(dX  
assets lending 实物放款；有抵押贷款 p.|NZXk%%a  
assets of the company passing on the death 死者去世时转移的公司资产 V>Vu)7  
assets pledged as security for liabilities 用作负债抵押的资产 +9!=pRq  
assets portfolio 资产投资组合
GI _.[  
assets price 资产价格 }s++^uX6  
assets quality 资产质素 !5XH.DYq!  
assets realization 资产变现 |%l&H/  
assets refinancing arrangement 资产再集资安排 p]E\!/  
assets securitization 资产证券化 'BOMFp7c  
assets situated outside Hong Kong 在香港以外地方的资产 aoP=7d|K/  
assets stripping 削减资产；拆卖资产
QxI^Bx  
assets value 资产值 <tx`#,  
assignee 承让人 QDdH5EfY  
assignment 转让；转让书；转让契 gql^Inx<  
assignment of interest 权益转让 x^]J^L45  
assignment of letters patent and trade mark 专利证书及商标转让 vnS;T+NZSC  
assignment of property 物业转让；物业转让书 sRkPXzK  
assignment right 转让权 )j/b`V6  
assignor 转让人 DO{Lj#@  
associate 有联系的人；有关连人士；相联者；合伙人；联系人
>Xv Fg  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 SWWeN#Q  
associate member 附属会员 k(23Zt]  
associated body corporate 相联法人团体 nc/F@HCB  
associated company 相联公司；联属公司 =jIP29+  
associated corporation 相联法团 eOUv#F  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,?/AIL]_  
公认会计师公会〔英国〕 O@-|_N*;K  
Association of Futures Exchange Brokers 香港期货经纪协会 Sxzt|{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 '74*-yd  
association of underwriters 承保人组织 *)u%KYGr  
assumption of control 接管 H05xt
$J  
assurance 担保；保险；转易；转易书 _k O<|ev  
assurance of interest 权益的转易 \;bDDTM  
at 19XX price 按一九ＸＸ年价格计算 8qF OO3c\V  
at a discount 按赔价计算；按贴水价格计算；打折扣 5|_El/G  
at a premium 按溢价计算；按升水价格计算 uP NZ^lM  
at call 通知付款；按通知 # ;3v4P  
at constant market price 按固定市价计算 ki=]#]rg  
at constant price 按固定价格计算 LzGS
N  
at cost 按成本计算 T6M=BkcP  
at current market price 按当时市价计算；按现时市价计算 i8|0zI  
at current price 按当时价格计算；按现时价格计算 bTepTWv  
at factor cost 按要素成本计算；按生产要素成本计算 .6HHUy  
at money-of-the-day price 按付款当日价格计算 $3)Z>p  
at or better 按指定或较佳价位〔买卖指令〕 e.VR9O]G  
at par 按面值计算；平价 -ztgi
rU  
at sight 见票即付 _Qd CV`  
at the close 按收市盘 %D6HY^]ayw  
at the opening 按开市盘 Bh ,GQHJ  
attestation 见证；见证条款 X-k$6}D  
at-the-money option 平价期权 Mp,aQ0bNS  
attorney 受权人；受托代表人 %ki^XB86  
attornment 新拥有人承认书 !si}m~K!_  
attributable profit 可归属利润 Q.i_?a  
attributable share value 可归属股份价值 @aY>pr5!  
Auckland Stock Exchange 奥克兰证券交易所 9gQ ]!Oq  
auction 拍卖 T7#}&>  
auctioneer 拍卖商 ,%<ICusZ  
audit 审计；核数 ZZ2vdy38  
Audit Commission 审计署 JS2h/Y$  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Zt/4|&w  
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〕 m4x8W2q  
audit review 帐目审查 iOXsj  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 hZwJ@ Vm#  
audited account 审计帐目；经审计的帐目 Lm1 -  
audited annual account 经审计的周年帐目 ESi'3mbeC  
audited balance sheet 经审计的资产负债表 /Xf_b.ZM&  
auditor 核数师；核数主任；审计师 #fT<]j(
 
auditor's certificate 核数师证明书；审计师证明书 zTS P8Q7  
auditor's report 核数师报告；审计师报告 hmp!|Q[)  
Aussie bond 澳元债券 :
sA$LNj}  
austerity budget 紧缩预算 %@'[g]hk  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 HA`qU  
Australia All Ordinaries Index 澳洲所有普通股票指数 _>RTefL5  
Australian Dollar [AUD] 澳元 4RL0@)0F  
Australian Options Market 澳大利亚期权市场 |] cFsB#G  
Australian Securities Commission 澳洲证券事务监察委员会 J-
5E# v  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;GV~MH-F  
Australian Stock Exchange 澳大利亚证券交易所 [5i}C K_=  
Austrian Schilling [ATS] 奥地利先令 Q/]t$  
authentication 认证；鉴证 MHPh!  
authority to purchase 委托购买证；委购书 hp3 <HUU  
authorization 认可；核准；授权；授权书 2#)z%K6T  
authorization by direction 指示授权 ioJ|-@!#o  
authorization by instruction 指令授权 #,CK;h9jy!  
authorization by warrant 令状授权 "|nh=!L  
authorization of unit trust 单位信托的认可 (8Q*NZ  
authorized agent 指定代理人 `"h[Xb#A`b  
authorized capital 法定资本 ,~*pPhQ8m  
authorized clerk 出市员 'bn$"A"{o  
authorized dealer 认可交易商 A Qm!7,  
authorized financial institution 认可财务机构 ~djHtd>  
authorized fund 认可基金 *IQQsfL)  
authorized fund house 获授权的基金公司；认可基金公司 Lhmb=
@  
authorized institution 认可机构 h[>Puoz  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 nA#N,^Rr  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <`")Zxf+  
authorized insurer 获授权保险人；获认可承保人 ]=vRjw  
authorized investment 特准投资项目 =58:e7(df  
authorized person 获授权人 6rBP,\m  
authorized representative 获授权代表 1<F6{?,z  
authorized share capital 法定股本 $SfYO!n7Q  
automated quotation system 自动报价系统 =`E{QCW  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Ft<B[bQ  
自动交易系统〔香港期货交易所有限公司〕 :rSCoi>K  
automatic adjustment mechanism 自动调整机制 ~%!"!Z4  
automatic adjustment system 自动调整系统 i%n9RuULh  
Automatic Clearing House 自动票据交换所 bzyy;`;6Q~  
automatic exchange rates accumulation system 自动化汇率累集系统 6<Txkk  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ]S7>=S  
automatic teller machine [ATM] 自动柜员机 NudY9~  
autopay 自动转帐 yn|U<Hxl~H  
available assets 可用资产 @M!nAQ8hY  
available fiscal reserve 现存财政储备 JmF:8Q3H  
available profit 可用利润 ]/[$3rPwZ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 wo5fGQJ
 
average 平均；平均数；海损 *('Vyd!n  
average basic salary 平均基本薪金 P2g}G4qf  
average consumer expenditure 平均消费开支；一般消费开支 6
Sz|3ms  
average cost 平均成本 1~y\MD*-j  
average cost of land production 增辟土地平均成本 &Y jUoe  
average daily turnover 平均每日成交额 )QW p[bV  
average daily wage rate 平均每日工资率 O&evv8 6L  
average expenditure pattern 平均开支模式 [!Zyp`:  
average growth rate 平均增长率 o?/fObV@(  
average net fixed assets 固定资产平均净值 D]?yGI_  
average of relatives 相对价格平均数 V6kJoSyde  
average price 平均价格 E_-
g<Cw  
average propensity to consume 平均消费倾向；一般消费倾向 ",pd 9  
average propensity to save 平均储蓄倾向；一般储蓄倾向 k{J\)z  
average rate 平均率 O"9Or3w  
average revenue 平均收入；平均收益 `M!'PMX  
average stock 平均库存；平均存货 N) '|l0x0  
average yearly rent 平均年租 ( 9(NP_s  
avoidance of double taxation 避免双重课税 85vyt/.,k  
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 tN0?  
Bpp(5  
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