一些有用的会计术语(也不知道发的地方对不对)A

A: jl5&T
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A share Ａ股；甲类股份 V!/9GeIF  
abatement of tax 减税；减扣免税额 rn/~W[  
ABN AMRO Bank N.V. 荷兰银行 .y<u+)  
above-the-line expenditure 线上项目支出；经常预算支出 
FLXn%/  
above-the-line receipt 线上项目收入；经常预算收入 \440gH`  
ABSA Asia Limited 南非联合亚洲有限公司 me@)kQ8M  
absolute change 绝对数值变更 8OiCldw:HN  
absolute expenditure 实际开支 2T(7V[C%9  
absolute guideline figure 绝对准则数字 dz!m8D0  
absolute interest 绝对权益 $ ^@fV=e  
absolute order of discharge 绝对破产解除令 uVTacN%X  
absolute profit margin 绝对利润幅度 Tl2(%qB  
absolute value 实值；绝对值 <@P. 'rE  
absolutely vested interest 绝对既得权益 FbRGfHL[  
absorbed cost 已吸收成本；已分摊成本 L9-Jwy2(>  
absorption 吸收；分摊；合并 uehu\umt=  
absorption rate 吸收率；摊配率；分摊率 huW,kk<]y  
ACB Finance Limited 亚洲商业财务有限公司 U.X`z3q
 
acceptable form of reciprocity 合理的互惠条件 5z =}o/?  
acceptable rate 适当利率；适当汇率
ja9=b?]0,  
acceptance agreement 承兑协议 ln+.=U6Tm  
acceptance for honour 参加承兑 ]6M,s0  
acceptor 承兑人；接受人；受票人 t<ZBp0  
acceptor for honour 参加承兑人 QO^V@"N  
accident insurance 意外保险 fp*6Dv_  
Accident Insurance Association of Hong Kong 香港意外保险公会 M\-[C!h,  
accident insurance scheme 意外保险计划 eL~3CAV{  
accident year basis 意外年度基准 +3J<vM}dy  
accommodation 通融；贷款 ` Nf  
accommodation bill 通融票据；空头票据 T*%rhnTv0  
accommodation party 汇票代发人 (Gw*xsn1  
account balance 帐户余额；帐户结余 6Ia HaV+P  
account book 帐簿 bX$1PYX  
account collected in advance 预收款项 k1oJ<$Q  
account current book 往来帐簿 NyT%S?@y<  
account of after-acquired property 事后取得的财产报告 `+rwx  
account of defaulter 拖欠帐目 W
MC\J(@.  
account payable 应付帐款 @_?2iN?4Z  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Hi$R"O (  
account receivable 应收帐款
L9N}lH  
account receivable report 应收帐款报表 ~^jPE)  
account statement 结单；帐单；会计财务报表 _ xTpW  
account title 帐户名称；会计科目 qxDMDMN  
accountant's report 会计师报告 :"MHmm=uU8  
Accountant's Report Rules 会计师报告规则 3}!u8,P  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >$TvCw  
Accounting Arrangements 《会计安排》 v/9DD%An  
accounting basis 会计基础 '(rD8 pc  
accounting by Official Receiver 破产管理署署长呈交的帐目 3]GMQA{L)  
Accounting Circular 《会计通告》 5a'`%b{{  
accounting class 会计类别 Y!_{:2H8p  
accounting date 记帐日期；会计结算日期 8toOdh  
accounting for money 款项核算 z=) m6\  
Accounting Officer 会计主任 m$=}nI(H  
accounting period 会计报告期；会计期 ;Mo_B9  
accounting policy 会计政策；会计方针 ,}&TZkN{-  
accounting practice 会计惯例 {0w
2K82  
accounting principle 会计准则 tE_n>~Zs  
accounting record 会计记录 nH&z4-1Y?  
accounting report 会计报告 hPSMPbI  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `(h
^z>%  
Accounting Society of China 中国会计学会 A5J41yH  
accounting statement 会计报表 ]t~.?)Ad+2  
accounting system 会计制度；会计系统 .Y{x!Q"  
accounting transaction 会计事项；帐务交易 9Y'pT.Gyb  
accounting treatment 会计处理 P O 5Wi  
accounting year 会计年度 Qy0w'L/@  
accretion 增值；添加 4pf@.ra,  
accrual 应计项目；应累算数目 R|$AcNp  
accrual basis 应计制；权责发生制 rAfz?  
accrual basis accounting 应计制会计；权责发生制会计 $QwpoVp`~  
accrue 应累算；应计  Q&xH  
accrued benefit 应累算利益 OyVP_Yx,V  
accrued charges 应计费用 $uDgBZA\  
accrued cumulative preference share dividend 应累算的累积优先股股息 tRJ5IX##L  
accrued expenses 应累算费用 O&BvWik  
accrued interest payable 应付利息；应计未付利息 !(F?`([A  
accrued interest receivable 应收利息；应计未收利息 Z! O4hA4  
accrued right 累算权益 &{.IUg  
accruing profit 应累算的利润 sFz0:SqhE  
accumulated fiscal reserve 累积财政储备 uAeo&|&  
accumulated profit 累积利润；滚存溢利 Bh2l3J4X  
accumulated reserve 累积储备 B6 (\1  
accumulation of surplus income 累积收益盈余 rL1yq|]I  
acquired assets 既得资产 kEnGr6e  
acquisition 收购；购置；取得 ?-<lIFFh  
acquisition cost 购置成本 uL^; i""  
acquisition expenses 购置费用 ?'6@m86d  
acquisition of 100% interest 收购全部股权 }x`Cnn  
acquisition of control 取得控制权 B#S8j18M  
acquisition of fixed assets 购置固定资产 K 77iv  
acquisition of shell “买壳” JkJ @bh Eu  
acquisition price 收购价 XqmB%g(  
act of God 天灾 7j\^
h2  
acting partner 执事合伙人 dgpE3 37Lt  
active market 买卖活跃的市场；交投畅旺的市场；旺市 'c7nh{F  
active partner 积极参与的合伙人 U_"!\lI_yg  
active trading 交投活跃 j+gx
n_E  
actual circulation 实际流通 uL/wV~g  
actual cost 实际成本 Sc[#]2 }  
actual expenditure 实际开支；实际支出 RH;ulAD6(~  
actual income 实际入息；实际收入；实际收益 X?'cl]1?  
actual market 现货市场 "iK= 8  
actual price 现货价；实际价格 <3{MS],<<  
actual profit 实际利润 kP%hgZ  
actual quotation 实盘；实际价位；实际报价 *yRsFC{,  
actual year basis 按实际年度计算 60!%^O =  
actuals 实货 ^<OYW|q?\r  
actuarial investigation 精算调查 wli cuY?  
actuarial principle 精算原则 pr#%VM[':R  
actuarial report 精算师报告 9-c3@>v  
Actuarial Society of Hong Kong 香港精算学会 Pz2 b  
actuarial valuation 精算师估值 2nkA%^tR  
actuary 精算师 [_'A(.  
ad referendum agreement 暂定协议；有待覆核的协定 BI`)P+K2  
ad valorem duty 从价税；按值征税 H:c5 q0O^x  
ad valorem duty system 从价税制 U9:)qvMXe  
ad valorem fee 从价费 T o["o!(;z  
ad valorem tariff 从价关税 5)%ahmY  
additional allowance 额外免税额 *2X~NJCt  
additional amount for unexpired risk 未过期风险的额外款额 M_ukG~/  
additional assessable profit 补加应评税利润 <t"T'\3  
additional assessment 补加评税 DU%E883  
additional commitment 额外承担 fmz"Zg9=  
additional commitment vote 额外承担拨款 AabQ)23R2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X,v.1#[  
additional dependent parent allowance 供养父母额外免税额 A O:F*%Q u  
additional provision 额外拨款 )*BZo>"  
additional stamp duty 附加印花税 h:8P9WhWF  
additional tax 补加税罚款；补加税款 -O *_+8f  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 44ty,M3  
adjudged bankrupt 被裁定破产 Z`tmuu  
adjudicated bankrupt 裁定破产人 $NVVurXa  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ;l*%IMB  
adjudication of bankruptcy 裁定破产；宣告破产 ST?{H SCz  
adjudication of insolvency 裁定无力偿还债务 RK!9(^Ja  
adjusted actual 经调整的实数；调整后的实数 f7_(C0d  
adjusted current assets 经调整的流动资产；调整后的流动资产 G+<XYkz*  
adjusted figure 经调整的数字；调整后的数额 [MpWvLP"x  
adjusted liabilities 经调整的负债；调整后的负债 ^!\1q<@n  
adjusted loss 经调整的亏损；调整后的亏损 C.S BJ  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 r/sSkF F  
adjusted profit 经调整的利润；调整后的利润 M1/d
7d  
adjusted surplus 经调整的盈余额；调整后的盈余额 I<D#   
adjusted value 经调整的价值；调整后的价值 T>B'T3or  
adjustment 调整；修订；理算〔保险〕 H4y9\ -  
adjustment centre 调剂中心 DPT6]pl"y  
adjustment lag 调整过程的时间差距；调整时差 bSsg`  
adjustment mechanism 调整机制 x:FZEyalG  
adjustment of loss 亏损调整 * 1;4&/93o  
adjustment process 调整过程；调整程序 oy8jc];SO  
adjustment range 调整幅度 "UTW(~D'  
administered exchange rate 受管制汇率 Ur])*#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &+#5gii1i  
administration expenses 行政费用 %nZ:)J>kz  
administration fee 手续费；行政费 \n[kzi7  
administration in bankruptcy 破产管理 %aNm j)L  
administration order 遗产管理令 d=vuy   
administrator 管理人；遗产管理人 3>h2W  
administrator of the estate 遗产管理人 uY.Ns ?8  
admission of debt 债项承认书 vIRT$W' O}  
admission of proof 接纳债权证明 E2dM0r<]  
advance 放贷款项；垫付款项；预支款项；预付款项 9G/!18 X?f  
advance account 暂支帐目；预付款帐户 MZV$YD^S  
advance compensation 预付补偿金 v'i'I/  
advance from shareholder 股东垫款 Jc#D4e1#  
advance pending reimbursement 预支以待日后付还 LI%dJ*-V  
advanced economy 先进经济体系 9rMO=  
advancement 预付；预付财产 mXz*Gi  
advances warrant 垫款令 C-y MWr  
advancing 贷出 HV~Fe!J_  
adverse balance 逆差 xh2r?K@k>  
adverse exchange 逆汇 +4:eb)e  
advertisement addressed to shareholders 在报章刊登的致股东通告 E]' f&0s  
advice for collection 托收通知书 +cH>'OXoB  
advice of drawing 提款通知书；汇票通知书 ;dzL9P9IU  
advice of payment 付款通知 8._uwA<[  
Advisory Committee [Securities and Futures Commission] )
kWxp  
谘询委员会〔证券及期货事务监察委员会〕 <[[yV  
Advisory Committee on Diversification 经济多元化谘询委员会 AIg4u(j  
affidavit 誓章；遗产申报誓章 TLsF c^X  
affidavit of no receipt 述明无收款的誓章 $9X+dvu*  
affiliate 联号；联营公司；附属公司 ;5ki$)v"  
affiliated company 附属公司；联号；联营公司 t$$YiO  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 "K(cDVQ  
affordability 负担能力 0#WN2f, <:  
African Development Bank [AfDB] 非洲开发银行 #NFB=oJI  
after-acquired property 事后取得的财产 M 2hZ'  
after-hours dealing 市后交易 wY<s  
after-tax profit 税后盈利；税后利润；税后溢利 5REFz  
agency agreement 代理协议 -~]H5er`  
agency expenses 代理机构的开支 c]uieig0~  
agency fee 代理费 Dz0D ^(;V  
Agency Law 《代理法》 v^JzbO~|gj  
agent 代理人；承销人 Fl_}Auj{&(  
agent of company 公司代理人 $BdwKk !k  
agent's fee 代理人费；经纪费 Z+v,o1  
aggregate 总计；总数；总体数字 {d.z/Buu  
aggregate amount 总款额；总额 4G,FJjE`p  
aggregate assets and liabilities 总体资产与负债 Ca0s
m  
aggregate at constant price 按固定价格计算的总体数字 $bG*f*w  
aggregate demand 总需求 d}Pfj
=W  
aggregate gross position 总持仓量 ;0Z-  
aggregate limit 总限额 N)"8CvQL  
aggregate of salaries tax 合计薪俸税 Ye3o}G9z  
aggregate performance 总体表现；总体业绩 %4nf(|8n  
aggregate supply 总体供应 `-{l$Hn9|~  
aggregate surplus 总盈余 (?Mn_FNE|  
aggregate total 整体总额 {g.YGO  
aggregate value 总值；合计价值 Sh(ys*y>  
aggregated basis 合计基准 G*4I;'6  
aggregated net chargeable income 合计应课税入息实额 K? o p3}f?  
aggregation 合并计算；合计；总和 S' $;  
aggregation of incomes of husband and wife 夫妇入息合并计算 S a
+Y/  
aggregation of property 财产的总和 ycBgr,Ynu<  
agio 差价；贴水 kf'(u..G  
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》 |J!mM<*K  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment b#?sx"z  
《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》 HTYyX(ya  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment &9flNoNR9  
《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》 nms[No?  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment )vO"S  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 \(pwHNSafk  
agreement for a settlement 授产协议 71@eJQ  
agreement for assignment 转让协议 b\0>uU  
agreement for sale 售卖协议；买卖协议 DujVV(+I  
agreement for sale and purchase 买卖协议 <q=Zg7zB  
agreement for the payment of interest 支付利息协议 D;P=\i>9-  
agreement for the repayment of money 还款协议 .6`r`|=  
agreement of reinsurance 再保险协议 UE^o}Eyg  
Agricultural Bank of China 中国农业银行 Bug.>ln1  
air passenger departure tax 飞机乘客离境税 JlnmG<WLT  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 {`D]%e
RO  
airport tax 机场税 rx9*/Q0F  
alcohol duty 酒精税 _$R=F/88  
alienation 让与；让渡；转让 uMDd Zj&  
alimony 生活费；赡养费 ^<!R%"o-  
All Ordinaries Index [AOI] 所有普通股指数 T!,5dt8L  
all risks 全险；综合险 ,mz;$z6i  
All Sales Record for Stock Market 《股票市场成交报告》 =W7-;&  
Allied Capital Resources Limited 新联财务有限公司 I-^sJ@V;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 <<LLEdB  
allocation letter 拨款信件 ^"7-`<J  
allocation of fund 分配款项；预留款项 UWO3sZpU  
allocation of profit 利润分配；溢利分配 h)Fc<,vwBE  
allocation warrant 拨款令 T^;b98*  
allotment 分配；配股 Q`*U U82!  
allotment notice 股份配售通知；配股通知 1\( N,'h  
allotment of shares 股份分配 b|-)p+ba  
allowable 可获宽免；免税的 i@+m<YS:2>  
allowable business loss 可扣除的营业亏损 @ovaOX  
allowable expenses 可扣税的支出 ,+df=>$W  
allowance 免税额；津贴；备抵；准备金 9xbT?$^  
allowance for debts 债项的免税额 [KBa=3>{  
allowance for depreciation by wear and tear 耗损折旧免税额 QD0x^v8  
allowance for funeral expenses 殡殓费的免税额 G4c@v1#%.  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 I8!>7`L  
allowance for repairs and outgoings 修葺及支出方面的免税额 J\@g3
oGw  
allowance to debtor 给债务人的津贴 9_wDh0b~p  
alteration of capital 资本更改 a_!H_J  
alternate trustee 候补受托人 ,iYhD-"'  
amalgamation 合并 WA2NjxYz  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <B>qEa_I  
ambit of charges 征税范围；收费范围 t#(=$  
amended valuation 经修订的估值
v_Vw!u  
American Commodities Exchange 美国商品交易所 %ud-3u52M8  
American Express Bank Limited 美国运通银行 Ze>R@rK  
American Stock Exchange 美国证券交易所 G~y:ZEnN[  
amortization 摊销 lZRO"[<  
amount due from banks 存放银行同业的款项 [_%u5sc-y  
amount due from banks abroad 存放海外银行同业的款项 ~8&->?{  
amount due from holding companies 控股公司欠款 Fy\q>(v.  
amount due from local banks 存放本港银行同业的款项 Khd A;bF  
amount due to banks 银行同业的存款 Psf'^42(v  
amount due to banks abroad 海外银行同业的存款 c/88|k  
amount due to holding companies 控股公司存款 Y7+c/co  
amount due to local banks 本港银行同业的存款 I`oJ
OLV  
amount due to outport banks 外埠银行同业的存款 mlc8q s  
amount for note issue 发行纸币的款额 1
c QF(j_  
amount of bond 担保契据的款额 0p[k7W u  
amount of consideration 代价款额 3r#['UmT  
amount of contribution 供款数额 muXP5MO  
amount of indebtedness 负债款额 7WH'GoBh  
amount of principal of the loan 贷款本金额 d#+Nef5  
amount of rates chargeable 应征差饷数额 Vaf,
 
amount of share capital 股本额 MR,I`9Pe  
amount of sums assured 承保款额 :Ni#XZ{F-/  
amount of variation 变动幅度 |pZ7k#%  
amount of vote 拨款数额 " 4#&tNQ  
amount payable 应付款额 UH0l8ixc  
amount receivable 应收款额 Cxq|N]E  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p>pN?53S  
analysis 分析 JtY$AP$  
ancillary risk 附属风险 >"1EN5W  
annual account 周年帐目；周年帐目报表；年度决算；年结 l8(9?!C  
annual accounting date 年结日期 m{ani/bt  
annual allowance 每年免税额；年积金；年度津贴；年津 ':}9>B3 S  
annual balance 年度余额 4
Ia'Yr  
annual disposable income 每年可动用收入 {hN\=_6*EW  
annual estimates 周年预算 |LJv*  
annual fee 年费 c nv%J}wq  
annual general meeting 周年大会 *YH!L{y  
annual growth rate 年增率；每年增长率 * G*VY#L  
annual long-term supplement 长期个案每年补助金 p@q20>^u  
annual pensionable emolument 可供计算退休金的年薪 o=94H7@  
annual report 年报 c}$>UhLe  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,F->*
=  
annual return 周年报表；周年申报表；每年报税表格 bxPa|s?  
Annual Return Rules 《周年报表规则》 N:Q.6_%^  
annual review of consumer prices 每年消费物价回顾 |1 qrU(  
annual roll-forward basis 逐年延展方式 y|BHSc3  
annual salary 年薪 9$U>St  
annual statement 年度报表；年度决算表 J ?aJa  
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 i
ndbg d  
annuitant 年金受益人 FZU1WBNL%t  
annuity 年金 h`! 4`eI  
annuity contract 年金合约 &FRf-6/  
annuity on human life 人寿年金 p`&{NR3+  
antecedent debt 先前的债项 %.Btf3y~  
ante-dated cheque 倒填日期支票 E$8-8[  
anticipated expenditure 预期开支 Na]Z%#~  
anticipated net profit 预期纯利 RB*z."  
anticipated revenue 预期收入  h8p{  
anti-inflation measure 反通货膨胀措施 G+sB/l"  
anti-inflationary stance 反通货膨胀立场 M@q)\UQ'  
apparent deficit 表面赤字  n}b/9  
apparent financial solvency 表面偿债能力 tjV63`LD  
apparent partner 表面合伙人 M7Z&t'=  
application for personal assessment 个人入息课税申请书 @o@SU"[?_  
application of fund 资金应用 .AX%6+o  
application to release as liquidator and to destruct the books of accounts and documents #,lbM%a  
申请免除清盘人职务及毁灭帐簿与文件 
X_JC1  
appointed actuary 委任精算师 c 3| Lk7Q  
appointed auditor 委任核数师；委任审计师 H.n|zGQTB  
appointed trustee 委任的受托人 .'+JA:3R  
appointer 委任人 +NB5Fd4  
apportioned pro rata 按比例分摊 n|=yw6aV'  
apportionment 分配；分摊 4;Hm%20g  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 # 6?2 2Os  
apportionment formula 分摊方程式 biV|W@JM  
apportionment of estate duty 遗产税的分摊 PMQ31f/zf  
appraisal 估价；评估 ss|n7  
appreciable growth 可观增长 RM2feWm  
appreciable impact 显着影响  wN0?~  
appreciable increase 可观增长 |`wJ {-  
appreciation 增值；升值 ?~}8^~3  
appreciation against other currencies 相对其他货币升值 >i1wB!gc8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 bDw\;bnG  
appreciation tax 增值税 \q-["W34  
appropriation 拨款；拨用；拨付 :^QV,d<C  
appropriation account 拨款帐目 I.6#>=  
Appropriation Bill 拨款法案 n n8N 9w  
appropriation-in-aid system 补助拨款办法 sh<JB`^$(?  
approved assets 核准资产 ,tBc%&.f  
approved basket stock 认可一篮子证券 k8.,id  
approved budget 核准预算 ;P|v'NNI  
approved charitable donation 认可慈善捐款 H:1F=$0I9  
approved charitable institution 认可慈善机构 aJNsJIY+  
approved currency 核准货币；认可货币 
l`K5fk  
approved estimates 核准预算 K,HR=5  
approved estimates of expenditure 核准开支预算 7,9zj1<  
approved overseas insurer 核准海外保险人 /8(t:  
approved overseas trust company 核准海外信托公司 97!VH>MX  
approved pooled investment fund 核准汇集投资基金 G!ryW4  
approved provident fund scheme 认可公积金计划 DGAg#jh  
approved provision 核准拨款 ~Oj-W6-+&,  
approved redeemable share 核准可赎回股份 }W]k1Bsx  
approved regional stock 认可地区性证券 v".u#G'u  
approved retirement scheme 认可退休金计划 MES|iB
 
approved subordinated loan 核准附属贷款 l>>,~  
arbitrage 套戥；套汇；套利 /0F <GBQ"v  
arbitrageur 套戥者；套汇者 Cd'SPaR  
arbitrary amount 临时款项 ;%i.@@:IQ  
arrangement 措施；安排；协定 +Mh9Jf  
arrears 欠款 x(88Y7o.t  
arrears of pay 欠付薪酬 w`0r`\#V/  
arrears of revenue 逾期未收税款；逾期未收的帐项
myY@Wp  
articles of association 组织章程；组织细则；组织章程细则 POUD*(DqNK  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 lT]dj9l  
ascertainment of profit 确定利润 !g-19at  
"Asia Clear" “亚洲结算系统” .7GAGMNS  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 QVrMrm+vRv  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 O/Wc@Ln  
Asian Development Fund [ADF] 亚洲发展基金
v:] AS:  
Asian dollar bond 亚洲美元债券 u
O`YA]  
Asian dollar market 亚洲美元市场 AJH-V 6  
Asian dollar rate 亚洲美元利率 C,m o4,Q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 q^w3n2
 
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ddD $
4+  
asked price 沽盘；喊价；索价；卖方报价 nM)H2'%kL&  
assessable income 应评税入息 f9 b=Zm'  
assessable loss 应评税亏损 .@ElfPP(L  
assessable profit 应评税利润 H0B"?81  
assessable value 应评税值 nMHs5'_y  
assessed profit 估定利润 ^^Tu/YC9x  
assessed value 经评估价值 U8KEg)Msk  
assessment 评税；评定；估价；评税单 #zcnc$x\  
assessment number 评税编号；估价编号 l;g8_uyjv7  
assessment of additional tax 补加税评税 P}QuGy[  
assessment of performance 业绩评估；实绩评价 9f4#b8  
Assessor 评税主任 u
U]4)Hp  
asset price bubbles 资产价格泡沫 NN W*  
asset-backed securities 具资产保证的证券 k iCg+@nT  
assets accretion 资产增值 8V(#S:G35  
assets and liabilities 资产与负债 @kLpK  
assets betterment statement 资产递增表；资产改进表 ATU 2\Y  
assets lending 实物放款；有抵押贷款 $fY4amX6Z  
assets of the company passing on the death 死者去世时转移的公司资产 xCV3HnZ  
assets pledged as security for liabilities 用作负债抵押的资产 HJ*W3Mg  
assets portfolio 资产投资组合 b&Sk./ J6  
assets price 资产价格 NY ZPh%x  
assets quality 资产质素 /*lSpsBn  
assets realization 资产变现 xla9:*pPn  
assets refinancing arrangement 资产再集资安排 $CVbc%  
assets securitization 资产证券化 jn#  
assets situated outside Hong Kong 在香港以外地方的资产 <Ep-aRI  
assets stripping 削减资产；拆卖资产 :R<n{%~  
assets value 资产值 +S:(cz80V  
assignee 承让人 dOe|uQXyD  
assignment 转让；转让书；转让契 !58-3F%P  
assignment of interest 权益转让 65Ysg}x  
assignment of letters patent and trade mark 专利证书及商标转让 % ;2x.  
assignment of property 物业转让；物业转让书 ;ePmN|rq;  
assignment right 转让权 t\]CdH`+  
assignor 转让人 q7wd96G:  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 /9WR>NUAO  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 h2u>CXD  
associate member 附属会员 -iS\3P.  
associated body corporate 相联法人团体 )=X8kuB~  
associated company 相联公司；联属公司 "@E1^
  
associated corporation 相联法团 %?C{0(Z{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] H>`?S{J  
公认会计师公会〔英国〕 .Lp0_R@  
Association of Futures Exchange Brokers 香港期货经纪协会 Sj}@5 X6 C  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ])a?ri  
association of underwriters 承保人组织 5Y)!q?#H  
assumption of control 接管 ^;$f-e  
assurance 担保；保险；转易；转易书 z1F[okLA  
assurance of interest 权益的转易 'UT 4x9&z  
at 19XX price 按一九ＸＸ年价格计算 'j!7 O+7y  
at a discount 按赔价计算；按贴水价格计算；打折扣 oHbEHS61  
at a premium 按溢价计算；按升水价格计算 j+J)S1  
at call 通知付款；按通知 .dVo[m;
 
at constant market price 按固定市价计算 `96:Z-!}  
at constant price 按固定价格计算 :*6tbUp  
at cost 按成本计算 JMOQDo  
at current market price 按当时市价计算；按现时市价计算 r+>E`GGQ  
at current price 按当时价格计算；按现时价格计算 >wM%|j'  
at factor cost 按要素成本计算；按生产要素成本计算 >u~ [{(d ,  
at money-of-the-day price 按付款当日价格计算 rG
Rxofi.  
at or better 按指定或较佳价位〔买卖指令〕 VA)3=8
2n  
at par 按面值计算；平价 V4 Pf?g  
at sight 见票即付 I [0od+K  
at the close 按收市盘 &H,j .~a&l  
at the opening 按开市盘 T8ZBQ;o  
attestation 见证；见证条款 @ MNL  
at-the-money option 平价期权 dt) BMF8  
attorney 受权人；受托代表人 QO7> XHn  
attornment 新拥有人承认书 ^Q4w<sX'  
attributable profit 可归属利润 lyIstfRh15  
attributable share value 可归属股份价值  #d*mG =  
Auckland Stock Exchange 奥克兰证券交易所 r['T.yo  
auction 拍卖 \%EZg  
auctioneer 拍卖商 &.+[~2  
audit 审计；核数 '9*wr*  
Audit Commission 审计署 |I7P0JqP  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] {mw,U[C  
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〕 Fx0K.Q2Y0  
audit review 帐目审查 2ADUJ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 x7l)i!/$  
audited account 审计帐目；经审计的帐目 H<%7aOwO2  
audited annual account 经审计的周年帐目 NV*aHci  
audited balance sheet 经审计的资产负债表 v.cB3/$z  
auditor 核数师；核数主任；审计师 :{LVS nG  
auditor's certificate 核数师证明书；审计师证明书 \H<'W"  
auditor's report 核数师报告；审计师报告 }&rf'E9  
Aussie bond 澳元债券 \?GUGs  
austerity budget 紧缩预算 5D-xm$8C  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {;Mcor3  
Australia All Ordinaries Index 澳洲所有普通股票指数 1
5uVvp/  
Australian Dollar [AUD] 澳元 emw3cQ  
Australian Options Market 澳大利亚期权市场 [_L:.,]g8  
Australian Securities Commission 澳洲证券事务监察委员会 ]J;^< 4l  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 C n\'sb{  
Australian Stock Exchange 澳大利亚证券交易所 5p94b*l  
Austrian Schilling [ATS] 奥地利先令 Nh]eZ3O  
authentication 认证；鉴证 x nWapG  
authority to purchase 委托购买证；委购书 -Qiay/tlu  
authorization 认可；核准；授权；授权书 6g@j,iFy  
authorization by direction 指示授权 K^A\S  
authorization by instruction 指令授权 iIcO_ZyA  
authorization by warrant 令状授权 vsqfvx  
authorization of unit trust 单位信托的认可 !7AW_l9`i  
authorized agent 指定代理人
3,oFT   
authorized capital 法定资本 I#Iu:,OT  
authorized clerk 出市员 Z)62/`C)  
authorized dealer 认可交易商 e]uk}#4  
authorized financial institution 认可财务机构 {{SQL)yJ  
authorized fund 认可基金 lmj73OB3  
authorized fund house 获授权的基金公司；认可基金公司 7AV!v`  
authorized institution 认可机构 Sw%=/g  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 =6ZZ/+6b  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2[r#y1ro  
authorized insurer 获授权保险人；获认可承保人 !j%v
Ue;t  
authorized investment 特准投资项目 %$`pD I)  
authorized person 获授权人 SD8Q_[rY  
authorized representative 获授权代表 g>/,},jv[x  
authorized share capital 法定股本 (gvaYKvr  
automated quotation system 自动报价系统 SEIGs_^'\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ojT TYR{  
自动交易系统〔香港期货交易所有限公司〕 2e/ JFhA  
automatic adjustment mechanism 自动调整机制 -+Kx^V#'R  
automatic adjustment system 自动调整系统 vtCt6M  
Automatic Clearing House 自动票据交换所 hG uRV|`  
automatic exchange rates accumulation system 自动化汇率累集系统 jC@$
D*"J  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 XcR2]\  
automatic teller machine [ATM] 自动柜员机 :nCGqg  
autopay 自动转帐 Fv.}w_  
available assets 可用资产 3-lJ]7OT  
available fiscal reserve 现存财政储备 9=ns.r  
available profit 可用利润 P"XF|*^U  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 :JV=Kt  
average 平均；平均数；海损 |k^'}n  
average basic salary 平均基本薪金 &UEr4RK;I  
average consumer expenditure 平均消费开支；一般消费开支 [_G_Wl'#8  
average cost 平均成本 d2Z5HFtY  
average cost of land production 增辟土地平均成本 PL@hsZty~c  
average daily turnover 平均每日成交额 CJz2.yd  
average daily wage rate 平均每日工资率 /[q6"R!uMz  
average expenditure pattern 平均开支模式 QpBgG~h"  
average growth rate 平均增长率 M`q>i B  
average net fixed assets 固定资产平均净值 D\}^<HW  
average of relatives 相对价格平均数 Zz!XH8sH  
average price 平均价格 I+rHb< P%  
average propensity to consume 平均消费倾向；一般消费倾向 FDbb/6ku  
average propensity to save 平均储蓄倾向；一般储蓄倾向 :"5
i/Cx  
average rate 平均率 =kp#v  
average revenue 平均收入；平均收益 .__XOd}K  
average stock 平均库存；平均存货 W-qec  
average yearly rent 平均年租 zflq|dW  
avoidance of double taxation 避免双重课税 E2 Q[  
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 o=}}hE\H  
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