一些有用的会计术语(也不知道发的地方对不对)A

A: a6ryyt 5  
A share Ａ股；甲类股份 e 2NF.  
abatement of tax 减税；减扣免税额 /6[vF)&  
ABN AMRO Bank N.V. 荷兰银行 ]AM*9!  
above-the-line expenditure 线上项目支出；经常预算支出 ws,?I
mA  
above-the-line receipt 线上项目收入；经常预算收入 i( +Uvtgs  
ABSA Asia Limited 南非联合亚洲有限公司 5uSg]2:  
absolute change 绝对数值变更 (zy|>u  
absolute expenditure 实际开支 g'T L`=O  
absolute guideline figure 绝对准则数字 7b-[# g  
absolute interest 绝对权益 9Z=hg[`]<
 
absolute order of discharge 绝对破产解除令 kSol%C  
absolute profit margin 绝对利润幅度 *P7n YjG  
absolute value 实值；绝对值 muF&t'k  
absolutely vested interest 绝对既得权益 ow 6\j:$?  
absorbed cost 已吸收成本；已分摊成本  -L2 +4
 
absorption 吸收；分摊；合并 (QqeMG,Y  
absorption rate 吸收率；摊配率；分摊率 2Hx*kh2  
ACB Finance Limited 亚洲商业财务有限公司 yB*aG  
acceptable form of reciprocity 合理的互惠条件 s"nntC  
acceptable rate 适当利率；适当汇率 @>~S$nw/  
acceptance agreement 承兑协议 UHi^7jQ  
acceptance for honour 参加承兑 P|?nx"c  
acceptor 承兑人；接受人；受票人 E=S_1  
acceptor for honour 参加承兑人 sA: /!9  
accident insurance 意外保险 {~}:oV  
Accident Insurance Association of Hong Kong 香港意外保险公会 pp*MHM)x|q  
accident insurance scheme 意外保险计划 A>F&b1  
accident year basis 意外年度基准 XAF]B,h=  
accommodation 通融；贷款 QjJlVlp  
accommodation bill 通融票据；空头票据 veh=^K%G |  
accommodation party 汇票代发人 ]5`A8-Q@  
account balance 帐户余额；帐户结余 uQW[2f  
account book 帐簿 x~8R.Sg  
account collected in advance 预收款项 <?8cVLW}O  
account current book 往来帐簿 d/3&3>/  
account of after-acquired property 事后取得的财产报告 \!uf*=d  
account of defaulter 拖欠帐目 )PU\|I0|)e  
account payable 应付帐款 s/E9$*0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 F/p1?1M  
account receivable 应收帐款 cMy?&  
account receivable report 应收帐款报表 F{7 BY~d  
account statement 结单；帐单；会计财务报表 L7(.dO0C  
account title 帐户名称；会计科目 d@cyQFX  
accountant's report 会计师报告 _3f/lG?&-  
Accountant's Report Rules 会计师报告规则 1uA-!T*e>  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Ly, ];  
Accounting Arrangements 《会计安排》 {O!;cI~  
accounting basis 会计基础 r[kHVT8  
accounting by Official Receiver 破产管理署署长呈交的帐目 !{uV-c-
5,  
Accounting Circular 《会计通告》 F3Vvqt*2  
accounting class 会计类别 U;.cXU{  
accounting date 记帐日期；会计结算日期 I|>IV  
accounting for money 款项核算 ci(BPnQ  
Accounting Officer 会计主任 -ECnX/ "  
accounting period 会计报告期；会计期 98<^!mwF  
accounting policy 会计政策；会计方针 c[OQo~m$  
accounting practice 会计惯例 G~*R6x2g  
accounting principle 会计准则 _J"J[$  
accounting record 会计记录 CSm(yB{|pC  
accounting report 会计报告 \4
t;{
_  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 JL:B4f%}B  
Accounting Society of China 中国会计学会 yFFNzw{  
accounting statement 会计报表 T%}x%9VO7  
accounting system 会计制度；会计系统 +{)V%"{u:  
accounting transaction 会计事项；帐务交易 |?' gT"#  
accounting treatment 会计处理 vl%Pg!l  
accounting year 会计年度 ^MT20pL  
accretion 增值；添加 Dn~t_n  
accrual 应计项目；应累算数目 &|zV Wl  
accrual basis 应计制；权责发生制 \4*i;a.kU  
accrual basis accounting 应计制会计；权责发生制会计 ke +\Z>BWN  
accrue 应累算；应计 ]Qx-f* D6  
accrued benefit 应累算利益 ,0>_(5  
accrued charges 应计费用 X)
[QEq^  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;%u)~3B$JK  
accrued expenses 应累算费用 `wLmGv+V  
accrued interest payable 应付利息；应计未付利息 q>#P|  
accrued interest receivable 应收利息；应计未收利息 D{[i_K  
accrued right 累算权益 Pc~)4>X<  
accruing profit 应累算的利润 ;]/cCi  
accumulated fiscal reserve 累积财政储备 JvW!w)$pY  
accumulated profit 累积利润；滚存溢利 ,Qe`(vU*s  
accumulated reserve 累积储备  :KRe==/  
accumulation of surplus income 累积收益盈余 63i&e/pv  
acquired assets 既得资产 9B3}LVg\  
acquisition 收购；购置；取得 *(*XNd||  
acquisition cost 购置成本 .8|5;!`WB  
acquisition expenses 购置费用 '+S!>Lqb  
acquisition of 100% interest 收购全部股权 O,I7M?dRf  
acquisition of control 取得控制权 +w@/$datI  
acquisition of fixed assets 购置固定资产 .M\0+,%/  
acquisition of shell “买壳” *OKve  
acquisition price 收购价 =&U7:u  
act of God 天灾 N9f;X{  
acting partner 执事合伙人 Ahg6>7+R.  
active market 买卖活跃的市场；交投畅旺的市场；旺市 kRzqgVr%  
active partner 积极参与的合伙人 P'Jb')m  
active trading 交投活跃 G&0JK ,Y  
actual circulation 实际流通 <*{(>  
actual cost 实际成本 -f(<2i  
actual expenditure 实际开支；实际支出 gBd~:ZUa  
actual income 实际入息；实际收入；实际收益 0L7^Vr)  
actual market 现货市场 ve=1y)  
actual price 现货价；实际价格 D2#.qoP #  
actual profit 实际利润 =1F F2#zS  
actual quotation 实盘；实际价位；实际报价 rk?G[C)2c  
actual year basis 按实际年度计算 !P_'n  
actuals 实货 <{1 3Nd'o  
actuarial investigation 精算调查 n] n3/wpO  
actuarial principle 精算原则 Yg`z4U'6~  
actuarial report 精算师报告 iJu$&u  
Actuarial Society of Hong Kong 香港精算学会 UDa\*  
actuarial valuation 精算师估值 @L^30>?l  
actuary 精算师 'cbD;+YH  
ad referendum agreement 暂定协议；有待覆核的协定 9n".Q-V;k  
ad valorem duty 从价税；按值征税 ;|K(6)  
ad valorem duty system 从价税制 HR k^KB  
ad valorem fee 从价费 /#?i+z   
ad valorem tariff 从价关税 g\,HiKBXd  
additional allowance 额外免税额 ?DJ,YY9P  
additional amount for unexpired risk 未过期风险的额外款额 ( e(<4-&  
additional assessable profit 补加应评税利润 %G~%:uJ5  
additional assessment 补加评税 N &vQis  
additional commitment 额外承担 ((_v>{  
additional commitment vote 额外承担拨款 d4-cZw}+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 .aR$ou,7  
additional dependent parent allowance 供养父母额外免税额 <H!;/p/S  
additional provision 额外拨款 "{(4  
additional stamp duty 附加印花税 JE+{Vx}  
additional tax 补加税罚款；补加税款 RDp(Ci  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 hLLg  
adjudged bankrupt 被裁定破产 7Y'.yn  
adjudicated bankrupt 裁定破产人 V|dKKb[Lve  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 D&&11Iz&  
adjudication of bankruptcy 裁定破产；宣告破产 %OsV(7  
adjudication of insolvency 裁定无力偿还债务
BhJ~jV"  
adjusted actual 经调整的实数；调整后的实数 YJrZ  
adjusted current assets 经调整的流动资产；调整后的流动资产 X?.LA7)CK  
adjusted figure 经调整的数字；调整后的数额 E|^~R}z)  
adjusted liabilities 经调整的负债；调整后的负债 1Xu^pc  
adjusted loss 经调整的亏损；调整后的亏损 %(wa~:m+S-  
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 s|&2QG0'7  
adjusted profit 经调整的利润；调整后的利润 mh`VZQ@  
adjusted surplus 经调整的盈余额；调整后的盈余额 Q1@V?`rkS{  
adjusted value 经调整的价值；调整后的价值 $f<Rj/`&  
adjustment 调整；修订；理算〔保险〕 s"]LQM1|  
adjustment centre 调剂中心 ;-65~i0Iu  
adjustment lag 调整过程的时间差距；调整时差 Y3I+TI>x  
adjustment mechanism 调整机制 7J2i /m  
adjustment of loss 亏损调整 c=HL 6v<
 
adjustment process 调整过程；调整程序 b$
)XS  
adjustment range 调整幅度 y
q>3IS4O  
administered exchange rate 受管制汇率 MA:8gD  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Z$5@r2d)  
administration expenses 行政费用 E>?T<!r~j  
administration fee 手续费；行政费 Tp/+{|~  
administration in bankruptcy 破产管理 )zVD!eG_9  
administration order 遗产管理令 D8Vb@5MW  
administrator 管理人；遗产管理人 T
|[o  
administrator of the estate 遗产管理人 #| Et9  
admission of debt 债项承认书 iPJZ%  
admission of proof 接纳债权证明 8[;U|SR"  
advance 放贷款项；垫付款项；预支款项；预付款项 -xf=dzm)  
advance account 暂支帐目；预付款帐户 fKAG+t  
advance compensation 预付补偿金 8aD4wc  
advance from shareholder 股东垫款 `ja*
*re  
advance pending reimbursement 预支以待日后付还 '4qi^$|\  
advanced economy 先进经济体系 ~?{@0,$  
advancement 预付；预付财产 dKyX70Zy9  
advances warrant 垫款令 e]{X62]  
advancing 贷出 aKC3T-  
adverse balance 逆差 hU `H\LE  
adverse exchange 逆汇 cS ;hyLd  
advertisement addressed to shareholders 在报章刊登的致股东通告 2$? )
VXtw  
advice for collection 托收通知书 =lG5Kc{B  
advice of drawing 提款通知书；汇票通知书 ]E)gMf   
advice of payment 付款通知 8ESBui3;  
Advisory Committee [Securities and Futures Commission] pOip$Z  
谘询委员会〔证券及期货事务监察委员会〕 CxtH?9# |  
Advisory Committee on Diversification 经济多元化谘询委员会 A{hWFSv  
affidavit 誓章；遗产申报誓章 >c
7fg^@  
affidavit of no receipt 述明无收款的誓章 Piz/vH6M}  
affiliate 联号；联营公司；附属公司 d+fig{<b  
affiliated company 附属公司；联号；联营公司 2,<!l(X  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 `riK[@  
affordability 负担能力 ( UV8M\  
African Development Bank [AfDB] 非洲开发银行 . \fzK  
after-acquired property 事后取得的财产 8<uKzb(O:  
after-hours dealing 市后交易 xFS`#1  
after-tax profit 税后盈利；税后利润；税后溢利 dYJW`Q;j.|  
agency agreement 代理协议 eW+z@\d9Gz  
agency expenses 代理机构的开支 R28h%KN  
agency fee 代理费 BfF$  
Agency Law 《代理法》 /cDla5eej  
agent 代理人；承销人 ` oYrW0Vm  
agent of company 公司代理人 ' 7>V4\"  
agent's fee 代理人费；经纪费 */RtN`dh  
aggregate 总计；总数；总体数字 |k>
_ jO  
aggregate amount 总款额；总额 TP oP%Yj"  
aggregate assets and liabilities 总体资产与负债 70m}+R(`  
aggregate at constant price 按固定价格计算的总体数字 f?_H02j`/E  
aggregate demand 总需求 I"9S  
aggregate gross position 总持仓量 !UlG!820  
aggregate limit 总限额 O- &>Dc  
aggregate of salaries tax 合计薪俸税 pXCmyLQ  
aggregate performance 总体表现；总体业绩 w.Ft-RXA W  
aggregate supply 总体供应 aC$hg+U$G  
aggregate surplus 总盈余 .t0Q>:}&b  
aggregate total 整体总额 ueYZM<],  
aggregate value 总值；合计价值 KaHjL&!  
aggregated basis 合计基准 Y9 ,KOs  
aggregated net chargeable income 合计应课税入息实额 U)+Yh  
aggregation 合并计算；合计；总和 }}l04k
N_  
aggregation of incomes of husband and wife 夫妇入息合并计算 -pc*$oe  
aggregation of property 财产的总和 BxO8oKe  
agio 差价；贴水 hHdH#-O:4"  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Wgdij11e  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment j
#0@%d  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 &B7X LO[  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment uQ{ &x6.1  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 2rf-pdOvG  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment !5Kv9P79  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 pl V]hu27K  
agreement for a settlement 授产协议 +dk}$w[g  
agreement for assignment 转让协议 'cT R<LVo  
agreement for sale 售卖协议；买卖协议 3
ePG=^K^  
agreement for sale and purchase 买卖协议 L*1C2EL/q  
agreement for the payment of interest 支付利息协议 PSNrY e  
agreement for the repayment of money 还款协议  &jf:7y  
agreement of reinsurance 再保险协议 ~k4S~!(U0  
Agricultural Bank of China 中国农业银行 Y:/z)"u,C  
air passenger departure tax 飞机乘客离境税 SV}I+O_w  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 M"#xjP.  
airport tax 机场税 9dr\=e6) C  
alcohol duty 酒精税 k 0z2)
3L  
alienation 让与；让渡；转让 x(&o=Pu  
alimony 生活费；赡养费 ZPY#<^WOzr  
All Ordinaries Index [AOI] 所有普通股指数 _CBG?  
all risks 全险；综合险 p0UR5A>p  
All Sales Record for Stock Market 《股票市场成交报告》 Edc< 8-  
Allied Capital Resources Limited 新联财务有限公司 J O`S  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :}v&TQ  
allocation letter 拨款信件 ">*PH}b  
allocation of fund 分配款项；预留款项 vz*QzVk1  
allocation of profit 利润分配；溢利分配 kc\^xq~  
allocation warrant 拨款令 iu2{%S)w  
allotment 分配；配股 [GX5jD#  
allotment notice 股份配售通知；配股通知 4}Y2 B$  
allotment of shares 股份分配 :
e`;["(,  
allowable 可获宽免；免税的 \SS1-UbL  
allowable business loss 可扣除的营业亏损 ?A;x%8}  
allowable expenses 可扣税的支出 ksT2_Ic  
allowance 免税额；津贴；备抵；准备金 1p<m>s=D=e  
allowance for debts 债项的免税额 Tz]t.]!&E  
allowance for depreciation by wear and tear 耗损折旧免税额 hdp;/Qz&  
allowance for funeral expenses 殡殓费的免税额 S.aSNH<  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3@*J=LGhKc  
allowance for repairs and outgoings 修葺及支出方面的免税额 KQj5o>} 6  
allowance to debtor 给债务人的津贴 *pCT34'--  
alteration of capital 资本更改 J84Q|E  
alternate trustee 候补受托人 3G dWq*  
amalgamation 合并 W
rQe'ny  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c%yhODq/  
ambit of charges 征税范围；收费范围 %,E\8{I+  
amended valuation 经修订的估值 >fPa>[_1  
American Commodities Exchange 美国商品交易所 htj:Z:C`  
American Express Bank Limited 美国运通银行 hMh8)S  
American Stock Exchange 美国证券交易所 <T+)~&g$  
amortization 摊销 YN#i^(  
amount due from banks 存放银行同业的款项 De@GNN"-  
amount due from banks abroad 存放海外银行同业的款项 ,8nu%zcVn  
amount due from holding companies 控股公司欠款 |?hNl2m  
amount due from local banks 存放本港银行同业的款项 i<l_z&  
amount due to banks 银行同业的存款 V<Q''%k  
amount due to banks abroad 海外银行同业的存款 LWuciHfd+  
amount due to holding companies 控股公司存款 9`81br+~  
amount due to local banks 本港银行同业的存款 R$IxR=hMx  
amount due to outport banks 外埠银行同业的存款 '.r_6X$7Jt  
amount for note issue 发行纸币的款额 Q\z6/1:9Z  
amount of bond 担保契据的款额 fwK5p?Xhm  
amount of consideration 代价款额 ~oy=2Q<Z  
amount of contribution 供款数额 D |kdk;Xv  
amount of indebtedness 负债款额 EaaQC]/OX5  
amount of principal of the loan 贷款本金额 85+'9#
~!  
amount of rates chargeable 应征差饷数额 _SC{nZ[  
amount of share capital 股本额 $'}rBPA/  
amount of sums assured 承保款额 -'r4@='6}  
amount of variation 变动幅度 V}o`9R@tx}  
amount of vote 拨款数额 V6P2W0m  
amount payable 应付款额 _o/LFLq  
amount receivable 应收款额 xr}3vJ7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7)tkqfb]  
analysis 分析 w{l}(:xPp  
ancillary risk 附属风险 |*ss`W7F,2  
annual account 周年帐目；周年帐目报表；年度决算；年结 v% 6uU  
annual accounting date 年结日期 3DRJl,v  
annual allowance 每年免税额；年积金；年度津贴；年津 AI0YK"c?  
annual balance 年度余额 k!l\|~  
annual disposable income 每年可动用收入 tBC`(7E}  
annual estimates 周年预算 oJb${k<3  
annual fee 年费 \H^DiF%f9  
annual general meeting 周年大会 jD1/`g%  
annual growth rate 年增率；每年增长率 <ZO"0oz%  
annual long-term supplement 长期个案每年补助金 'c7C*6;a  
annual pensionable emolument 可供计算退休金的年薪 =jXBF.  
annual report 年报 jYDpJ##Zb  
Annual Report on the Consumer Price Index 《消费物价指数年报》 q{T[|(!  
annual return 周年报表；周年申报表；每年报税表格 f?vbIc`  
Annual Return Rules 《周年报表规则》 R8|H*5T?+  
annual review of consumer prices 每年消费物价回顾 M#%l}  
annual roll-forward basis 逐年延展方式 OSreS5bg  
annual salary 年薪 ])F*)U  
annual statement 年度报表；年度决算表 *?bOH5$@Nw  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 >G7dw1;  
annuitant 年金受益人 E/[>#%@i  
annuity 年金 .aS`l~6  
annuity contract 年金合约 KUJCkwQ  
annuity on human life 人寿年金 pGz 5!d  
antecedent debt 先前的债项 Rp.42v#ck  
ante-dated cheque 倒填日期支票 czNi)4x  
anticipated expenditure 预期开支 =rz7x  
anticipated net profit 预期纯利 :%G_<VAo!  
anticipated revenue 预期收入 o;#:%  
anti-inflation measure 反通货膨胀措施 JBqL0H  
anti-inflationary stance 反通货膨胀立场 U'~M(9uv:  
apparent deficit 表面赤字 c12mT(+-  
apparent financial solvency 表面偿债能力 NxY B)`~  
apparent partner 表面合伙人 >
TI/W~M  
application for personal assessment 个人入息课税申请书 r@")MOGc  
application of fund 资金应用 e}lF#$  
application to release as liquidator and to destruct the books of accounts and documents tVfZ~qJ  
申请免除清盘人职务及毁灭帐簿与文件 ) uM*`%  
appointed actuary 委任精算师 eX)'C>4W  
appointed auditor 委任核数师；委任审计师 u}I-#j)wap  
appointed trustee 委任的受托人 {A^3<=|  
appointer 委任人 wwh1aV *  
apportioned pro rata 按比例分摊 NM FgCL  
apportionment 分配；分摊 xqm-m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 /bdL.Y#V  
apportionment formula 分摊方程式 T.bn~Z#f  
apportionment of estate duty 遗产税的分摊 xB5qX7*.  
appraisal 估价；评估 p>#sR4d>  
appreciable growth 可观增长 Q1kZ+b&  
appreciable impact 显着影响 (\8IgQ{  
appreciable increase 可观增长 (KG2X  
appreciation 增值；升值 2|`7_*\  
appreciation against other currencies 相对其他货币升值 l4Au{%j\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 M./1.k&@  
appreciation tax 增值税 p1F{ v^  
appropriation 拨款；拨用；拨付 y{>T['"@  
appropriation account 拨款帐目 l,fwF ua
 
Appropriation Bill 拨款法案 u~rPqBT{d3  
appropriation-in-aid system 补助拨款办法 Q|KD$2rB  
approved assets 核准资产 /(oxK>*F  
approved basket stock 认可一篮子证券 K;8{qQ*  
approved budget 核准预算 <C1w?d$9I  
approved charitable donation 认可慈善捐款 edai2O  
approved charitable institution 认可慈善机构 wjtFZGx&  
approved currency 核准货币；认可货币 uNKf!\Y  
approved estimates 核准预算 J497 >w[  
approved estimates of expenditure 核准开支预算 %-?k [DL6  
approved overseas insurer 核准海外保险人 ^%5;Sc1V  
approved overseas trust company 核准海外信托公司 d+45Y,|  
approved pooled investment fund 核准汇集投资基金 ,#Pp_f<  
approved provident fund scheme 认可公积金计划 )7c/i+FsC  
approved provision 核准拨款 2CMWJi  
approved redeemable share 核准可赎回股份 `.i #3P  
approved regional stock 认可地区性证券 (N"9C+S}  
approved retirement scheme 认可退休金计划 @\U;?N~k  
approved subordinated loan 核准附属贷款 vzX%x ul  
arbitrage 套戥；套汇；套利 &s#OiF8  
arbitrageur 套戥者；套汇者 |@W|
nbAfX  
arbitrary amount 临时款项 SA{noM  
arrangement 措施；安排；协定 .R^R32ln  
arrears 欠款 QXI#gA =  
arrears of pay 欠付薪酬 q}PUwN6  
arrears of revenue 逾期未收税款；逾期未收的帐项 _xsHU`(J#  
articles of association 组织章程；组织细则；组织章程细则 OYyF*F&S[  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 r\A|fiL  
ascertainment of profit 确定利润 }!uwWBw`  
"Asia Clear" “亚洲结算系统”  sWyx_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 F4NMq&_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 'QSj-  
Asian Development Fund [ADF] 亚洲发展基金 c( _R xLJ  
Asian dollar bond 亚洲美元债券 :W.pD:/=v  
Asian dollar market 亚洲美元市场 RH9P$;.7  
Asian dollar rate 亚洲美元利率 \E {'|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $~e55X'!+  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ? KDg|d  
asked price 沽盘；喊价；索价；卖方报价 `3eQ#,G!  
assessable income 应评税入息 qWU59:d^{  
assessable loss 应评税亏损 y@h v#;  
assessable profit 应评税利润 Xv+!)j<  
assessable value 应评税值 QVF561Yz  
assessed profit 估定利润 s .@Szq  
assessed value 经评估价值 qXprD.; }  
assessment 评税；评定；估价；评税单 Ip<~Y  
assessment number 评税编号；估价编号 sFPh?  
assessment of additional tax 补加税评税 v}5||s!=  
assessment of performance 业绩评估；实绩评价 U:AB%gr[  
Assessor 评税主任 TH"<6*f2L  
asset price bubbles 资产价格泡沫 |w"G4J6ha  
asset-backed securities 具资产保证的证券 =}"P;4:  
assets accretion 资产增值 nt%fJ k  
assets and liabilities 资产与负债 /2Z7  
assets betterment statement 资产递增表；资产改进表 a|5<L  
assets lending 实物放款；有抵押贷款 O]XgA0]  
assets of the company passing on the death 死者去世时转移的公司资产 T|&u?  
assets pledged as security for liabilities 用作负债抵押的资产 PYwGGB-  
assets portfolio 资产投资组合 2Akh/pb  
assets price 资产价格 ,Yn$X  
assets quality 资产质素 >Qqxn*O  
assets realization 资产变现 !
'C8sNs  
assets refinancing arrangement 资产再集资安排 n5 <B*  
assets securitization 资产证券化 ]k$:sX  
assets situated outside Hong Kong 在香港以外地方的资产 qgs:9V xF  
assets stripping 削减资产；拆卖资产 R2==<"gq  
assets value 资产值 [{0/'+;9  
assignee 承让人 ;Kh[6{W  
assignment 转让；转让书；转让契 8%`h:f
E  
assignment of interest 权益转让 %J+ w9Z  
assignment of letters patent and trade mark 专利证书及商标转让 F0wW3+G  
assignment of property 物业转让；物业转让书 9!PM1<p  
assignment right 转让权 "yK)9F[9Mo  
assignor 转让人 I^)_rOgM  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 Xyu0np;@  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 y:  ]  
associate member 附属会员 |.b&\  
associated body corporate 相联法人团体 nf-6[dg  
associated company 相联公司；联属公司 Y>{%,d#s_  
associated corporation 相联法团 E#A}2|7,g  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "!Nu A  
公认会计师公会〔英国〕 _&N:%;9uD  
Association of Futures Exchange Brokers 香港期货经纪协会 *Z+U}QhHD6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 , {}S<^?]  
association of underwriters 承保人组织 |kF"p~s  
assumption of control 接管 5s%FHa  
assurance 担保；保险；转易；转易书 2J Wp5  
assurance of interest 权益的转易 R|k!w]  
at 19XX price 按一九ＸＸ年价格计算 &k`/jl;u  
at a discount 按赔价计算；按贴水价格计算；打折扣 rM4Ri}bS  
at a premium 按溢价计算；按升水价格计算 cpPS8V  
at call 通知付款；按通知 vl!o^_70(  
at constant market price 按固定市价计算 cR&d=+R&  
at constant price 按固定价格计算 5Z(q|nn7P  
at cost 按成本计算 >Cq
Z75>  
at current market price 按当时市价计算；按现时市价计算 "^ aSONz  
at current price 按当时价格计算；按现时价格计算 5k c
?:U&  
at factor cost 按要素成本计算；按生产要素成本计算 p m<K6I  
at money-of-the-day price 按付款当日价格计算 _ t.E_K  
at or better 按指定或较佳价位〔买卖指令〕 mqBX1D`e2  
at par 按面值计算；平价 Bw<$fT`  
at sight 见票即付 Q>xp 90&.n  
at the close 按收市盘 ~(L&*/c  
at the opening 按开市盘 {qm5H7sL  
attestation 见证；见证条款 -%Jm-^F I  
at-the-money option 平价期权 t Kjk<  
attorney 受权人；受托代表人 Va4AE)[/*  
attornment 新拥有人承认书 -j^G4J  
attributable profit 可归属利润 _QtW)\)5\  
attributable share value 可归属股份价值 qL$\[(  
Auckland Stock Exchange 奥克兰证券交易所 !95Q4WH-@  
auction 拍卖 3W[Ps?G  
auctioneer 拍卖商 8SBa w'a  
audit 审计；核数 :4>LtfA  
Audit Commission 审计署 @sRb1+nn  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ?i\$U'2*z3  
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〕 SwO8d;e  
audit review 帐目审查 J=H8^4M  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ()fYhk|W  
audited account 审计帐目；经审计的帐目 ?QcS$
i  
audited annual account 经审计的周年帐目 IFXnGDG$  
audited balance sheet 经审计的资产负债表 e63io0g>  
auditor 核数师；核数主任；审计师 orEb+  
auditor's certificate 核数师证明书；审计师证明书 o{7w&Pgs2  
auditor's report 核数师报告；审计师报告 cr!sq.)s  
Aussie bond 澳元债券 m;<5QK8f  
austerity budget 紧缩预算 "77l~3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 s{fL~}Yz  
Australia All Ordinaries Index 澳洲所有普通股票指数 S+pm@~xe  
Australian Dollar [AUD] 澳元 =]L#v2@  
Australian Options Market 澳大利亚期权市场 (DM8PtZg  
Australian Securities Commission 澳洲证券事务监察委员会 d 8z9_C-  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 L @8[.  
Australian Stock Exchange 澳大利亚证券交易所 c-[IgX e  
Austrian Schilling [ATS] 奥地利先令 WWA!_  
authentication 认证；鉴证 ?osYs<k \  
authority to purchase 委托购买证；委购书 'fIG$tr9X  
authorization 认可；核准；授权；授权书 =/N0^  
authorization by direction 指示授权 =Q8$O 2TW  
authorization by instruction 指令授权 YY$O"!."
 
authorization by warrant 令状授权 hw&~OJeo  
authorization of unit trust 单位信托的认可 tY?evsVgz  
authorized agent 指定代理人 Zk #C!]=  
authorized capital 法定资本 } ejc  
authorized clerk 出市员 )1&,khd/u  
authorized dealer 认可交易商 +s5Yg,4*  
authorized financial institution 认可财务机构 Z.0mX#  
authorized fund 认可基金 zQtx!k=  
authorized fund house 获授权的基金公司；认可基金公司 -<5H8P-  
authorized institution 认可机构 d`KW]HJw  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ={nuz-3  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 M-5zsN  
authorized insurer 获授权保险人；获认可承保人 (PnrY~9  
authorized investment 特准投资项目 IUy5=Sl  
authorized person 获授权人 5{#ya2  
authorized representative 获授权代表 \fC}l Ll  
authorized share capital 法定股本 .7H*F9  
automated quotation system 自动报价系统 `"|u NVn  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ="[6Z$R  
自动交易系统〔香港期货交易所有限公司〕 m6 a@Y<  
automatic adjustment mechanism 自动调整机制 Va\?"dH>M  
automatic adjustment system 自动调整系统 LYS[qLpf  
Automatic Clearing House 自动票据交换所 Q#I?nBin  
automatic exchange rates accumulation system 自动化汇率累集系统 O:X|/g0Y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 gd;e-.  
automatic teller machine [ATM] 自动柜员机 }x
:nhy`  
autopay 自动转帐 uX,ln(9I*H  
available assets 可用资产 @,TCg1@QJ  
available fiscal reserve 现存财政储备 btB> -pT  
available profit 可用利润 @xAfD{}f!  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 "cX*GTNi8  
average 平均；平均数；海损 SZC1$..2T  
average basic salary 平均基本薪金 5,?Au  
average consumer expenditure 平均消费开支；一般消费开支 j=w`%nh4"f  
average cost 平均成本 qo0]7m7|  
average cost of land production 增辟土地平均成本 q*{Dy1Tj  
average daily turnover 平均每日成交额
aEqDxr6  
average daily wage rate 平均每日工资率 2ZFp(e^%  
average expenditure pattern 平均开支模式 JOH=)+xj  
average growth rate 平均增长率 LwIX&\Ub  
average net fixed assets 固定资产平均净值 L3X[; |v}  
average of relatives 相对价格平均数 h+Tt+Q\  
average price 平均价格 Z+x`q#ZQr  
average propensity to consume 平均消费倾向；一般消费倾向 .Ue1}'v*,  
average propensity to save 平均储蓄倾向；一般储蓄倾向 J+8T Ie  
average rate 平均率 GwZ(3  
average revenue 平均收入；平均收益 s&WHKCb  
average stock 平均库存；平均存货 9@z"~H  
average yearly rent 平均年租 TWJ%? /d  
avoidance of double taxation 避免双重课税 .cm$*>LW:x  
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 E:ocx2dp  
nc.X+dx:  
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