一些有用的会计术语(也不知道发的地方对不对)A

A: HMrS::  
A share Ａ股；甲类股份 ,%v  
abatement of tax 减税；减扣免税额 ~Q>97%  
ABN AMRO Bank N.V. 荷兰银行 Ol{)U;,`  
above-the-line expenditure 线上项目支出；经常预算支出 + [|2k(U  
above-the-line receipt 线上项目收入；经常预算收入 yZUB8erb.  
ABSA Asia Limited 南非联合亚洲有限公司 ]\sBl  
absolute change 绝对数值变更 h&NcN-["  
absolute expenditure 实际开支 wrac\.  
absolute guideline figure 绝对准则数字 
UT==x<  
absolute interest 绝对权益 I/pavh  
absolute order of discharge 绝对破产解除令 7K {/2k  
absolute profit margin 绝对利润幅度 f|1y?w?I  
absolute value 实值；绝对值  [^8*9?i4  
absolutely vested interest 绝对既得权益 z,X ^;  
absorbed cost 已吸收成本；已分摊成本 ^ :6v- Yx  
absorption 吸收；分摊；合并 Yvs9)g  
absorption rate 吸收率；摊配率；分摊率 x6.an_W6  
ACB Finance Limited 亚洲商业财务有限公司 $s)G0/~W  
acceptable form of reciprocity 合理的互惠条件 R`:Y&)c_$  
acceptable rate 适当利率；适当汇率 ]uWx<aDB  
acceptance agreement 承兑协议 #J\
2/~  
acceptance for honour 参加承兑 ++5W_Ooep  
acceptor 承兑人；接受人；受票人 )o SFHf  
acceptor for honour 参加承兑人 =V/$&96Q  
accident insurance 意外保险 : \:jIP  
Accident Insurance Association of Hong Kong 香港意外保险公会 O<)"kj 7  
accident insurance scheme 意外保险计划 Z>wg o@z%  
accident year basis 意外年度基准 <6Y o
%xt  
accommodation 通融；贷款 ppM d  
accommodation bill 通融票据；空头票据 fY}e.lD  
accommodation party 汇票代发人 PHyS^J`  
account balance 帐户余额；帐户结余 !D7/Ja  
account book 帐簿 *
h-_   
account collected in advance 预收款项 L/"u,~[  
account current book 往来帐簿 8N'`kd~6[  
account of after-acquired property 事后取得的财产报告 q/6d^&
  
account of defaulter 拖欠帐目 hE/gul?|_  
account payable 应付帐款 >(<OhS(  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 B&0-~o3WP  
account receivable 应收帐款 =L 7scv%i  
account receivable report 应收帐款报表 |GA4fFE=  
account statement 结单；帐单；会计财务报表 gX{V>T(<  
account title 帐户名称；会计科目 A%"mySW  
accountant's report 会计师报告 38>8{Ma  
Accountant's Report Rules 会计师报告规则 f]h99T  
accounting and auditing procedure 会计与审计程序；会计与核数程序 CTD{!I(  
Accounting Arrangements 《会计安排》 I'`Q_5s5  
accounting basis 会计基础 `-hFk88  
accounting by Official Receiver 破产管理署署长呈交的帐目 H/|Mq#K  
Accounting Circular 《会计通告》 ${8 1~  
accounting class 会计类别 k =ru) _$2  
accounting date 记帐日期；会计结算日期 z%}^9  
accounting for money 款项核算 (fUXJ$  
Accounting Officer 会计主任 cZe,l1$  
accounting period 会计报告期；会计期 :y"Zc1_E  
accounting policy 会计政策；会计方针 j\P47q'v#  
accounting practice 会计惯例 w3:Y]F.ot  
accounting principle 会计准则 JY"<b6C^  
accounting record 会计记录 #c5G"^)z  
accounting report 会计报告 ^}ngbDn  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 b*no.eB  
Accounting Society of China 中国会计学会 $"!"=v%B  
accounting statement 会计报表 Zh)Q
q?H  
accounting system 会计制度；会计系统 $Dxz21|P7  
accounting transaction 会计事项；帐务交易 h
:Q*T*py  
accounting treatment 会计处理 isLIfE>  
accounting year 会计年度 eRWTuIV6  
accretion 增值；添加 PB.@G,)  
accrual 应计项目；应累算数目 
<*i
'  
accrual basis 应计制；权责发生制 1ZJP.T`  
accrual basis accounting 应计制会计；权责发生制会计 ^
.&2-#i  
accrue 应累算；应计 ' &^:@V  
accrued benefit 应累算利益 od"Oq?~/t  
accrued charges 应计费用 /VgA}[%y  
accrued cumulative preference share dividend 应累算的累积优先股股息 a-MDZT<xA+  
accrued expenses 应累算费用 5)wz`OS  
accrued interest payable 应付利息；应计未付利息 Q0Y0Zt,h  
accrued interest receivable 应收利息；应计未收利息 wcspqC"_  
accrued right 累算权益 c
*'D  
accruing profit 应累算的利润 qSlC@@.>  
accumulated fiscal reserve 累积财政储备 [>A%%  
accumulated profit 累积利润；滚存溢利 fLa 7d?4  
accumulated reserve 累积储备 P5yS`v$@  
accumulation of surplus income 累积收益盈余 .RxH-]xk  
acquired assets 既得资产 V2W)%c'  
acquisition 收购；购置；取得 I0h/x5  
acquisition cost 购置成本 puV(eG  
acquisition expenses 购置费用 ytf.$P  
acquisition of 100% interest 收购全部股权 \S{ise/U  
acquisition of control 取得控制权 C_rlbl;T  
acquisition of fixed assets 购置固定资产 T$U,rOB"  
acquisition of shell “买壳” QeuIAs*_  
acquisition price 收购价 Ovu!G q  
act of God 天灾 `j+[JMr  
acting partner 执事合伙人 /sHWJ?`&/,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 4E\Jk5co,  
active partner 积极参与的合伙人 X633.]+  
active trading 交投活跃 !##OQ  
actual circulation 实际流通 x`:zC#  
actual cost 实际成本 G1K72M}CW  
actual expenditure 实际开支；实际支出 B"sQ\gb%Q  
actual income 实际入息；实际收入；实际收益 7\ELr 5  
actual market 现货市场 mhTi{t_fHM  
actual price 现货价；实际价格 .[YM0dt  
actual profit 实际利润 .KH3.v/c|  
actual quotation 实盘；实际价位；实际报价 E2J.t`H  
actual year basis 按实际年度计算 !58j xh  
actuals 实货 q=Cc2|Ve  
actuarial investigation 精算调查 ~@g7b`t=la  
actuarial principle 精算原则 yKSvg5lLy  
actuarial report 精算师报告 3!]S8Y*LQP  
Actuarial Society of Hong Kong 香港精算学会 s az<NT  
actuarial valuation 精算师估值 Tp7*
T
8  
actuary 精算师 3@xn<eu  
ad referendum agreement 暂定协议；有待覆核的协定 [wKnJu  
ad valorem duty 从价税；按值征税 kC~\D?8E=  
ad valorem duty system 从价税制 o1I8l7
 
ad valorem fee 从价费 YMGzO  
ad valorem tariff 从价关税 !@2L g  
additional allowance 额外免税额 Cbw@:+%J{  
additional amount for unexpired risk 未过期风险的额外款额 aH@GhI
^@  
additional assessable profit 补加应评税利润 :mOHR&2xR%  
additional assessment 补加评税 ~%)u
g3
%e  
additional commitment 额外承担 MBlhlMyI  
additional commitment vote 额外承担拨款 ME'hN->c  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w=]id'`?q  
additional dependent parent allowance 供养父母额外免税额 \jlem<&  
additional provision 额外拨款 E"8cB]`|8  
additional stamp duty 附加印花税 H<6TN^  
additional tax 补加税罚款；补加税款 )<Cf,R  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 xz9xt  
adjudged bankrupt 被裁定破产 yMz%s=rh  
adjudicated bankrupt 裁定破产人 f;";P
 
adjudication fee 裁定费；评定印花税额手续费；评估契据费 2|Of$oMc  
adjudication of bankruptcy 裁定破产；宣告破产 3eOwy~  
adjudication of insolvency 裁定无力偿还债务 =Yd{PZ*fR  
adjusted actual 经调整的实数；调整后的实数 Hrz#So\#  
adjusted current assets 经调整的流动资产；调整后的流动资产 9/[1a_ r  
adjusted figure 经调整的数字；调整后的数额 |"7F`M96I  
adjusted liabilities 经调整的负债；调整后的负债 OB-gH3:  
adjusted loss 经调整的亏损；调整后的亏损 *>b*I4dz  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ,LD[R1TU8  
adjusted profit 经调整的利润；调整后的利润 3 *0/<1f1!  
adjusted surplus 经调整的盈余额；调整后的盈余额 T&@xgj|!)  
adjusted value 经调整的价值；调整后的价值 3RSiu}  
adjustment 调整；修订；理算〔保险〕 =}SH*xi6  
adjustment centre 调剂中心 8HL$y-F  
adjustment lag 调整过程的时间差距；调整时差 6;|6@j  
adjustment mechanism 调整机制 "DWw]\xO](  
adjustment of loss 亏损调整 ^o;f~6#17  
adjustment process 调整过程；调整程序 W+F{!dW  
adjustment range 调整幅度 ,_ zivUU  
administered exchange rate 受管制汇率 8v eG^o  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 7t8[M(  
administration expenses 行政费用 k(

<:  
administration fee 手续费；行政费 Sxn#  
administration in bankruptcy 破产管理 7bC1!x*qw  
administration order 遗产管理令 ,\t:R1.  
administrator 管理人；遗产管理人 0Fd<@wQ0  
administrator of the estate 遗产管理人 *RPdU.  
admission of debt 债项承认书 -)='htiU  
admission of proof 接纳债权证明 Io8h 8N-  
advance 放贷款项；垫付款项；预支款项；预付款项 d#Hl3]wT  
advance account 暂支帐目；预付款帐户 kX0hRX  
advance compensation 预付补偿金 p_ H;|m9  
advance from shareholder 股东垫款 6.uyY@Yx  
advance pending reimbursement 预支以待日后付还 ?zFeP6C  
advanced economy 先进经济体系 "t[9EbFL  
advancement 预付；预付财产 >gQJ6q  
advances warrant 垫款令 jY: )W*TXt  
advancing 贷出 uL.)+E  
adverse balance 逆差 >v sy P  
adverse exchange 逆汇 H8$l }pOz  
advertisement addressed to shareholders 在报章刊登的致股东通告 ef !@|2  
advice for collection 托收通知书 4Z'/dI`  
advice of drawing 提款通知书；汇票通知书 !c 3c%=W  
advice of payment 付款通知 ^`BiA'gPPC  
Advisory Committee [Securities and Futures Commission] NVt612/'7y  
谘询委员会〔证券及期货事务监察委员会〕 EISgc {s  
Advisory Committee on Diversification 经济多元化谘询委员会 3I}(as{Rp  
affidavit 誓章；遗产申报誓章 *9XKkR<r  
affidavit of no receipt 述明无收款的誓章 MKl`9 Y3Ge  
affiliate 联号；联营公司；附属公司 CtEpS<*c  
affiliated company 附属公司；联号；联营公司 TnuNoMD.  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 #o>~@.S#:0  
affordability 负担能力 c8@zpkMj/  
African Development Bank [AfDB] 非洲开发银行 E:_m6 m  
after-acquired property 事后取得的财产 lKtA.{(  
after-hours dealing 市后交易 1KHFzx,  
after-tax profit 税后盈利；税后利润；税后溢利 8ztVv   
agency agreement 代理协议 (pDu  
agency expenses 代理机构的开支 <./r%3$;7  
agency fee 代理费 2rzOh},RS  
Agency Law 《代理法》 vS@;D7ep  
agent 代理人；承销人 9A7LDHst7  
agent of company 公司代理人 *h <_gn  
agent's fee 代理人费；经纪费 -VC kk  
aggregate 总计；总数；总体数字 -l:4I6-hi  
aggregate amount 总款额；总额 _S$SL%;\  
aggregate assets and liabilities 总体资产与负债 rAv)k&l  
aggregate at constant price 按固定价格计算的总体数字 PUU "k:{  
aggregate demand 总需求 QsO%m  
aggregate gross position 总持仓量 4V6^@
  
aggregate limit 总限额 '<$!?="  
aggregate of salaries tax 合计薪俸税 [Yi;k,F:  
aggregate performance 总体表现；总体业绩 IasWm/  
aggregate supply 总体供应 Rhfx  
aggregate surplus 总盈余 d ynq)lf  
aggregate total 整体总额 5{PT  
aggregate value 总值；合计价值 yA+NRWWj  
aggregated basis 合计基准 E]aQK.
  
aggregated net chargeable income 合计应课税入息实额 ?KB+2]7m6  
aggregation 合并计算；合计；总和 t)p. $  
aggregation of incomes of husband and wife 夫妇入息合并计算 \f!j9O9S  
aggregation of property 财产的总和 006qj.  
agio 差价；贴水 k=^~\$e  
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》 x>ZnQ6x~m]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment O4+a[82  
《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》 .kl.awT  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment *wfb~&:}  
《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》 [iO*t,3@h  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment I:l/U-b7h  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 C6PlO  
agreement for a settlement 授产协议 d~|/LR5  
agreement for assignment 转让协议 '5usPD  
agreement for sale 售卖协议；买卖协议 ]Yw/}GKB  
agreement for sale and purchase 买卖协议 p;x3gc;0  
agreement for the payment of interest 支付利息协议 "sD[P3  
agreement for the repayment of money 还款协议 (#)-IdXXO<  
agreement of reinsurance 再保险协议 KUE}^/%z  
Agricultural Bank of China 中国农业银行 G/)]aGr  
air passenger departure tax 飞机乘客离境税 )<
~v~|re  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 \]Nt-3|`0  
airport tax 机场税 i&di}x  
alcohol duty 酒精税 J#/L}h;qH  
alienation 让与；让渡；转让 ##\ <mFE  
alimony 生活费；赡养费 Xc}~
_.]  
All Ordinaries Index [AOI] 所有普通股指数 FD1Z}v!5IJ  
all risks 全险；综合险 =O.%)|  
All Sales Record for Stock Market 《股票市场成交报告》 "0V8i%a  
Allied Capital Resources Limited 新联财务有限公司 m4m,-}KNi  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 J ,s9,("  
allocation letter 拨款信件 iVUkM3  
allocation of fund 分配款项；预留款项 &{R]v/{p]  
allocation of profit 利润分配；溢利分配 SK]"JSY`  
allocation warrant 拨款令 f|r+qe  
allotment 分配；配股 4nz$Ja)  
allotment notice 股份配售通知；配股通知 {F'~1qf  
allotment of shares 股份分配 5ns.||%k  
allowable 可获宽免；免税的 y@'~fI!E4  
allowable business loss 可扣除的营业亏损 YCBcyE}p  
allowable expenses 可扣税的支出 GV"X) tGo  
allowance 免税额；津贴；备抵；准备金 V,?BVt  
allowance for debts 债项的免税额 aCZ7G %Y  
allowance for depreciation by wear and tear 耗损折旧免税额 j@guB:0  
allowance for funeral expenses 殡殓费的免税额 d1{%z\u a  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ExW3LM9(  
allowance for repairs and outgoings 修葺及支出方面的免税额 ^5{0mn_4i  
allowance to debtor 给债务人的津贴 .1q4Q\B<  
alteration of capital 资本更改 .Bs~FIe^  
alternate trustee 候补受托人 c_N'S_)~7Q  
amalgamation 合并 ;;]^d_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 QcN$TxU>  
ambit of charges 征税范围；收费范围 A.|98*U%  
amended valuation 经修订的估值 *[ww;  
American Commodities Exchange 美国商品交易所 r;"uk+{i  
American Express Bank Limited 美国运通银行 >39\u&)  
American Stock Exchange 美国证券交易所 JA]qAr  
amortization 摊销 wRCv?D`vV  
amount due from banks 存放银行同业的款项 M~O$,dof  
amount due from banks abroad 存放海外银行同业的款项 +8zCol?j  
amount due from holding companies 控股公司欠款 5;:964Et  
amount due from local banks 存放本港银行同业的款项 G,-x+e"  
amount due to banks 银行同业的存款  TNj WZ  
amount due to banks abroad 海外银行同业的存款 x9qoS)@CM  
amount due to holding companies 控股公司存款 Y2oN.{IH  
amount due to local banks 本港银行同业的存款 LvcGh  
amount due to outport banks 外埠银行同业的存款 Mv1V Vk  
amount for note issue 发行纸币的款额 ln*_mM/Q%  
amount of bond 担保契据的款额 Od?b(bE.]  
amount of consideration 代价款额 Y5XhV;16  
amount of contribution 供款数额 J.g4I|{  
amount of indebtedness 负债款额 yrCY-'%  
amount of principal of the loan 贷款本金额 eNY?  
amount of rates chargeable 应征差饷数额 [Fo"MeH?R  
amount of share capital 股本额 5a^b{=#Y  
amount of sums assured 承保款额 --'!5)U  
amount of variation 变动幅度 bKb}VP  
amount of vote 拨款数额 ><r\ 5`  
amount payable 应付款额 x4e8;A(y  
amount receivable 应收款额 4)OM58e}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 iO2%$Jw9\  
analysis 分析 enw7?|(  
ancillary risk 附属风险 3w!,@=
.q  
annual account 周年帐目；周年帐目报表；年度决算；年结 Z^l!#"\4m  
annual accounting date 年结日期 863PVce",}  
annual allowance 每年免税额；年积金；年度津贴；年津 I7@g,~s  
annual balance 年度余额 kM o7mkV  
annual disposable income 每年可动用收入 meM61ue_2  
annual estimates 周年预算 m!H7;S-(  
annual fee 年费 #>[5NQ;$'  
annual general meeting 周年大会 IHaNg K2  
annual growth rate 年增率；每年增长率 S1Ql%Yk-(  
annual long-term supplement 长期个案每年补助金 Wti?J.Csc  
annual pensionable emolument 可供计算退休金的年薪 Au[H!J  
annual report 年报 c.JMeh  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +u[?8D7Y  
annual return 周年报表；周年申报表；每年报税表格 zSM;N^X8?  
Annual Return Rules 《周年报表规则》 (Tbw@BFk  
annual review of consumer prices 每年消费物价回顾 5:6]ZFW  
annual roll-forward basis 逐年延展方式 @,%IVKg\  
annual salary 年薪 18{" @<wIs  
annual statement 年度报表；年度决算表 o9 g0fC  
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 |-! yKB  
annuitant 年金受益人 Im0#_ \  
annuity 年金 *j/[5J0'M  
annuity contract 年金合约 ~K-_]*[x  
annuity on human life 人寿年金 4Px  
antecedent debt 先前的债项 Q?7:XbN  
ante-dated cheque 倒填日期支票 +~]:oj  
anticipated expenditure 预期开支 GT(nW|v  
anticipated net profit 预期纯利 jn/ J-X=  
anticipated revenue 预期收入 f6O5k8n  
anti-inflation measure 反通货膨胀措施 qTd6UKg  
anti-inflationary stance 反通货膨胀立场 7]&ouT  
apparent deficit 表面赤字  b :J$  
apparent financial solvency 表面偿债能力 M>kk"tyM  
apparent partner 表面合伙人 CDRkH)~$  
application for personal assessment 个人入息课税申请书 TexSUtx@$  
application of fund 资金应用 !5escR!\D  
application to release as liquidator and to destruct the books of accounts and documents MDqUl:]  
申请免除清盘人职务及毁灭帐簿与文件 U%)m [zAw  
appointed actuary 委任精算师 * U#@M3g.  
appointed auditor 委任核数师；委任审计师 xOgUX6n  
appointed trustee 委任的受托人 @c{rqa v  
appointer 委任人 5Z
@~d'D  
apportioned pro rata 按比例分摊 'D1Sm&M2%e  
apportionment 分配；分摊 :!nBTw  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 DTi\ 4&41  
apportionment formula 分摊方程式 hJIF!eoI  
apportionment of estate duty 遗产税的分摊 u{>_Pb  
appraisal 估价；评估 X1GpLy)p  
appreciable growth 可观增长 mE+  
appreciable impact 显着影响 2B<0|EGtzw  
appreciable increase 可观增长 ' +*,|;?  
appreciation 增值；升值 (bBr O74lR  
appreciation against other currencies 相对其他货币升值 H;(|&Asq>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 klqN9d9k  
appreciation tax 增值税 ~3F\7%Iqc  
appropriation 拨款；拨用；拨付 }
M+2 ,#l  
appropriation account 拨款帐目 !?%'Fy6t  
Appropriation Bill 拨款法案 C6P
(86?  
appropriation-in-aid system 补助拨款办法 
MG6y  
approved assets 核准资产 erQ0fW  
approved basket stock 认可一篮子证券 48 |u{  
approved budget 核准预算 n;+e(ob;;  
approved charitable donation 认可慈善捐款 XnCrxj  
approved charitable institution 认可慈善机构 Js("H  
approved currency 核准货币；认可货币 ;?`l1:C5)  
approved estimates 核准预算 3$hbb6N%6.  
approved estimates of expenditure 核准开支预算 k=o>DaEh(  
approved overseas insurer 核准海外保险人 SFdSA4D"  
approved overseas trust company 核准海外信托公司 fL7u419=  
approved pooled investment fund 核准汇集投资基金 ; Da[jFP  
approved provident fund scheme 认可公积金计划 hExw}c  
approved provision 核准拨款 {#Vck\&  
approved redeemable share 核准可赎回股份 2*<'=*zaQ  
approved regional stock 认可地区性证券 `4N{x.N  
approved retirement scheme 认可退休金计划 Pa}B0XBWP  
approved subordinated loan 核准附属贷款 LtDQgel"  
arbitrage 套戥；套汇；套利 Uq8=R)1<|d  
arbitrageur 套戥者；套汇者 @T6Z3Zj}  
arbitrary amount 临时款项 G>q16nS~KP  
arrangement 措施；安排；协定 5HAIK
c  
arrears 欠款 1FO T  
arrears of pay 欠付薪酬 <y30t[.E6  
arrears of revenue 逾期未收税款；逾期未收的帐项 {ylhh%t4hi  
articles of association 组织章程；组织细则；组织章程细则 Zagj1OV|  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 A7SE>e>  
ascertainment of profit 确定利润 01P ~K|s  
"Asia Clear" “亚洲结算系统” )f6:{ma  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 <m|\#Jw_V  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 W18I"lHeh  
Asian Development Fund [ADF] 亚洲发展基金 ,& ^vc_}  
Asian dollar bond 亚洲美元债券 xO<
$xx  
Asian dollar market 亚洲美元市场 (3;dtp>Xx  
Asian dollar rate 亚洲美元利率 .}V&*-e
p  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ,%a7sk<5k  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .;'3Roi  
asked price 沽盘；喊价；索价；卖方报价 ;C+g)BW  
assessable income 应评税入息 \3(d$_:b  
assessable loss 应评税亏损 s4bL
L  
assessable profit 应评税利润 MzRURH,  
assessable value 应评税值 2~+_T  
assessed profit 估定利润 !']=7It{  
assessed value 经评估价值 w+bQpIPM  
assessment 评税；评定；估价；评税单 ]?tsYXU j  
assessment number 评税编号；估价编号 HONrt|c  
assessment of additional tax 补加税评税 q bb:)>  
assessment of performance 业绩评估；实绩评价 wE:hl  
Assessor 评税主任 #L.fGTb  
asset price bubbles 资产价格泡沫 QIVpO /@  
asset-backed securities 具资产保证的证券 Fn*clx<  
assets accretion 资产增值 l?v-9l M  
assets and liabilities 资产与负债 #*;(%\q}  
assets betterment statement 资产递增表；资产改进表 NvWwj%6]  
assets lending 实物放款；有抵押贷款 306C_M\$  
assets of the company passing on the death 死者去世时转移的公司资产 CXGq>cQ=d  
assets pledged as security for liabilities 用作负债抵押的资产 u1O?
`  
assets portfolio 资产投资组合 E~]8>U?V  
assets price 资产价格 ^HumyDD6  
assets quality 资产质素 P&C,EE$  
assets realization 资产变现 Y[9x\6 _E  
assets refinancing arrangement 资产再集资安排 7Xm7{`jH  
assets securitization 资产证券化 .asHFT7]9  
assets situated outside Hong Kong 在香港以外地方的资产 \"c;MK{  
assets stripping 削减资产；拆卖资产 $:w4_X5T  
assets value 资产值 S/
& _  
assignee 承让人 0f/=C9L  
assignment 转让；转让书；转让契 ,/{mRw%  
assignment of interest 权益转让 a?K=  
assignment of letters patent and trade mark 专利证书及商标转让 )s(J8J[b*L  
assignment of property 物业转让；物业转让书
,Khhu%$  
assignment right 转让权 N7k<q=r-  
assignor 转让人 *xXa4HB  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 mV0F^5  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 M%+l21&  
associate member 附属会员 {.OBcx  
associated body corporate 相联法人团体 o0^'xVv  
associated company 相联公司；联属公司 a(s}Ec${Z  
associated corporation 相联法团 _Dl!iV05:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] e~jw YImA  
公认会计师公会〔英国〕 'WkDpa  
Association of Futures Exchange Brokers 香港期货经纪协会 'n%Ac&kk  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 :)X?ML?  
association of underwriters 承保人组织 q[1:h  
assumption of control 接管 \2)a.2mAz  
assurance 担保；保险；转易；转易书 Gd1%6}<~  
assurance of interest 权益的转易 iD#HBo  
at 19XX price 按一九ＸＸ年价格计算 nJ |O,*`O  
at a discount 按赔价计算；按贴水价格计算；打折扣 J:Uf}!
D  
at a premium 按溢价计算；按升水价格计算 T (]  
at call 通知付款；按通知 "knSc0,u  
at constant market price 按固定市价计算 W+V#z8K  
at constant price 按固定价格计算 Es6b~#  
at cost 按成本计算 c%w@-n`  
at current market price 按当时市价计算；按现时市价计算 <@ D`16%&  
at current price 按当时价格计算；按现时价格计算 'm9f:iTr  
at factor cost 按要素成本计算；按生产要素成本计算 h.FC:ym"  
at money-of-the-day price 按付款当日价格计算 *IUw$|Z6z)  
at or better 按指定或较佳价位〔买卖指令〕 B)J.(k`p  
at par 按面值计算；平价 2KMLpO&De  
at sight 见票即付 |5S/h{gq  
at the close 按收市盘 a@Tn_yX  
at the opening 按开市盘 >K**SjVG
 
attestation 见证；见证条款 iX qB-4"  
at-the-money option 平价期权 a
W]!$  
attorney 受权人；受托代表人 !xyO  
attornment 新拥有人承认书 1C(6.7l  
attributable profit 可归属利润 3Vjuk7  
attributable share value 可归属股份价值 8v"tOa4D7  
Auckland Stock Exchange 奥克兰证券交易所
#=UEx  
auction 拍卖 6*%3O=*  
auctioneer 拍卖商 8WK%g0gm  
audit 审计；核数 WJCEiH  
Audit Commission 审计署 $Z(fPKRN/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] uhvmh  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 +c#:;&Gs  
audit review 帐目审查 ik02Q,J  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =(b;Cow  
audited account 审计帐目；经审计的帐目 betN-n-  
audited annual account 经审计的周年帐目 ) \Mwv&k1  
audited balance sheet 经审计的资产负债表 K[Bq,nPo  
auditor 核数师；核数主任；审计师 lob{{AB,!  
auditor's certificate 核数师证明书；审计师证明书 ).@8+}`  
auditor's report 核数师报告；审计师报告 J"'2zg1&  
Aussie bond 澳元债券 ~(kIr?^  
austerity budget 紧缩预算 /WXy!W30<  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 FU/yJy  
Australia All Ordinaries Index 澳洲所有普通股票指数 J;4x-R$W  
Australian Dollar [AUD] 澳元 9H:5XR
 
Australian Options Market 澳大利亚期权市场 :L<$O7  
Australian Securities Commission 澳洲证券事务监察委员会 9.ZhkvR4A  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 HubSmbS1  
Australian Stock Exchange 澳大利亚证券交易所 C-4NiXa  
Austrian Schilling [ATS] 奥地利先令 pisjfNT`o  
authentication 认证；鉴证 [?$ZB),L8  
authority to purchase 委托购买证；委购书 0 ;kcSz  
authorization 认可；核准；授权；授权书 Z)Y--`*  
authorization by direction 指示授权 *F/uAI^)  
authorization by instruction 指令授权 B MU@J  
authorization by warrant 令状授权 0:UK)t)3I  
authorization of unit trust 单位信托的认可 =0 W`tx  
authorized agent 指定代理人 ?n)r1m  
authorized capital 法定资本 rBLkowDP*  
authorized clerk 出市员 {Buoo~  
authorized dealer 认可交易商 T0n=nC}<  
authorized financial institution 认可财务机构 %\#s@8=2u  
authorized fund 认可基金 nB2AmS  
authorized fund house 获授权的基金公司；认可基金公司 :UMg5eZ  
authorized institution 认可机构 *%_:[>  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 > ^fY`x,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 R< @o]p  
authorized insurer 获授权保险人；获认可承保人 e:}8|e~T  
authorized investment 特准投资项目 Q#P=t83  
authorized person 获授权人 qR0V\OtgY~  
authorized representative 获授权代表 -C.x;@!k  
authorized share capital 法定股本 qp (ng8%c  
automated quotation system 自动报价系统 x'*,~u  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +F q`I2l|  
自动交易系统〔香港期货交易所有限公司〕 \ &1)k/  
automatic adjustment mechanism 自动调整机制 [
z#C&gDt  
automatic adjustment system 自动调整系统 vr56 f1  
Automatic Clearing House 自动票据交换所 "8|y  
automatic exchange rates accumulation system 自动化汇率累集系统 oZ95)'L,  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 opTDW)  
automatic teller machine [ATM] 自动柜员机 OQ"%(w>Hb  
autopay 自动转帐 Z0T{1YEJ  
available assets 可用资产 b3}928!D-@  
available fiscal reserve 现存财政储备 Et~b^8$>  
available profit 可用利润 mN3}wJ}J  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 h+F@apUS  
average 平均；平均数；海损 M$g%kqa  
average basic salary 平均基本薪金 Ry*NRP;  
average consumer expenditure 平均消费开支；一般消费开支 -}|GkTM  
average cost 平均成本 OD<0,r0f,  
average cost of land production 增辟土地平均成本 tdg.vYMDPC  
average daily turnover 平均每日成交额 /9dV!u!;  
average daily wage rate 平均每日工资率 +4^XFPq~  
average expenditure pattern 平均开支模式 /!ZeMY:x  
average growth rate 平均增长率 ,?i^i#Wqzg  
average net fixed assets 固定资产平均净值 ~d6_  
average of relatives 相对价格平均数 M iIH&z  
average price 平均价格 ;
:1d<Q|  
average propensity to consume 平均消费倾向；一般消费倾向 avxI\twAU  
average propensity to save 平均储蓄倾向；一般储蓄倾向 "Q9S<O8)  
average rate 平均率 NhQIpzL)  
average revenue 平均收入；平均收益 b $x<7l5C  
average stock 平均库存；平均存货 @ fm\ H  
average yearly rent 平均年租 fVv#|
  
avoidance of double taxation 避免双重课税 }CZ,WJz=  
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 SPW @TF1  
RGYky3mQK  
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