一些有用的会计术语(也不知道发的地方对不对)A

A: )CS
7>Vx  
A share Ａ股；甲类股份 p}uTqI  
abatement of tax 减税；减扣免税额 g-xbb&]  
ABN AMRO Bank N.V. 荷兰银行 S|T:rc(~  
above-the-line expenditure 线上项目支出；经常预算支出 *|AnL}GJ  
above-the-line receipt 线上项目收入；经常预算收入 }|f\'S  
ABSA Asia Limited 南非联合亚洲有限公司 9Vk61x6  
absolute change 绝对数值变更 , 6\i  
absolute expenditure 实际开支 AF D/
J  
absolute guideline figure 绝对准则数字 l ,)l"6OV  
absolute interest 绝对权益 W#'c6Hq2c  
absolute order of discharge 绝对破产解除令 &:L8; m  
absolute profit margin 绝对利润幅度 r5[om$|*  
absolute value 实值；绝对值 tjkY[  
absolutely vested interest 绝对既得权益 !$h%$se  
absorbed cost 已吸收成本；已分摊成本 i2b\` 805  
absorption 吸收；分摊；合并 ]>E9v&X0  
absorption rate 吸收率；摊配率；分摊率 y<PPO6u7  
ACB Finance Limited 亚洲商业财务有限公司 P&| =  
acceptable form of reciprocity 合理的互惠条件 XRs/gUT  
acceptable rate 适当利率；适当汇率 IC[SJVH;  
acceptance agreement 承兑协议 lsW.j#yE!  
acceptance for honour 参加承兑 3@$h/xMJ  
acceptor 承兑人；接受人；受票人 F']Vg31c  
acceptor for honour 参加承兑人 -a3+C,I8g  
accident insurance 意外保险 `]]gD EPG{  
Accident Insurance Association of Hong Kong 香港意外保险公会 a[s%2>e  
accident insurance scheme 意外保险计划 wd*T"
V3  
accident year basis 意外年度基准 A4';((OXy  
accommodation 通融；贷款 [k-7Kq  
accommodation bill 通融票据；空头票据 Tv3ZNh  
accommodation party 汇票代发人 ?-<t-3%hyV  
account balance 帐户余额；帐户结余 ~2@U85"o  
account book 帐簿 ~QBf78@Gf  
account collected in advance 预收款项 _'n;rZ+  
account current book 往来帐簿 ] >ipC,v  
account of after-acquired property 事后取得的财产报告 l=9&  
account of defaulter 拖欠帐目 voQ,K9  
account payable 应付帐款 y(.WK8  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 1sc #!^Oo  
account receivable 应收帐款 nS?HH6H  
account receivable report 应收帐款报表 c}Z,xop<P{  
account statement 结单；帐单；会计财务报表 C==tJog[  
account title 帐户名称；会计科目 a0)+=*$  
accountant's report 会计师报告 Xki/5roCQ|  
Accountant's Report Rules 会计师报告规则 n4."}DO  
accounting and auditing procedure 会计与审计程序；会计与核数程序 &[*<>  
Accounting Arrangements 《会计安排》 ?2EzNNcS  
accounting basis 会计基础 ~ezCE4^&  
accounting by Official Receiver 破产管理署署长呈交的帐目 9U}EVpD  
Accounting Circular 《会计通告》 7C2/^x P  
accounting class 会计类别 }T,E$vsx  
accounting date 记帐日期；会计结算日期 \TMRS(  
accounting for money 款项核算 DA@ { d-A  
Accounting Officer 会计主任 _%zU^aE  
accounting period 会计报告期；会计期 HqYaQ~Dth  
accounting policy 会计政策；会计方针 njUM>E,'  
accounting practice 会计惯例 6w1:3~a  
accounting principle 会计准则 7KM!\"PM  
accounting record 会计记录 2DV{gF  
accounting report 会计报告 4QIvxH  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |?8CV\D!  
Accounting Society of China 中国会计学会 G$@X>)2N8  
accounting statement 会计报表 =?*V3e3{  
accounting system 会计制度；会计系统 +'#d*r91@  
accounting transaction 会计事项；帐务交易 9oq(5BG,  
accounting treatment 会计处理 vN4X%^:(  
accounting year 会计年度 '.kbXw0}  
accretion 增值；添加 cuKgO{.GH  
accrual 应计项目；应累算数目 !h4So4p  
accrual basis 应计制；权责发生制 WLh_b)V|  
accrual basis accounting 应计制会计；权责发生制会计 T3?kabbF  
accrue 应累算；应计 IBF>4qm"  
accrued benefit 应累算利益 =~EQ3uX  
accrued charges 应计费用 5~[Fh2+  
accrued cumulative preference share dividend 应累算的累积优先股股息 @ics  
accrued expenses 应累算费用 v#/,,)m  
accrued interest payable 应付利息；应计未付利息 R6:N`S]&d[  
accrued interest receivable 应收利息；应计未收利息 rW6w1  
accrued right 累算权益 &Y#9~
$V=  
accruing profit 应累算的利润 1gm{.*G  
accumulated fiscal reserve 累积财政储备 A23Z)`  
accumulated profit 累积利润；滚存溢利
Ys3C'Gc  
accumulated reserve 累积储备 5rcno.~QO  
accumulation of surplus income 累积收益盈余 \@F{Q-  
acquired assets 既得资产 <'vM+Lk  
acquisition 收购；购置；取得 jS- QTG!=  
acquisition cost 购置成本 oNh .Zgg  
acquisition expenses 购置费用 hOC,Eo  
acquisition of 100% interest 收购全部股权 ,`Mlo  
acquisition of control 取得控制权 :- 5Mn3*  
acquisition of fixed assets 购置固定资产 }`g*pp*  
acquisition of shell “买壳” iH$N HfH  
acquisition price 收购价  9q5[W=|  
act of God 天灾 EnUo B<  
acting partner 执事合伙人 $N ]P#g?Q  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~G$OY9UC  
active partner 积极参与的合伙人 SwL\=nq+~  
active trading 交投活跃 WUV Q_<i+  
actual circulation 实际流通 u4nXK <KL|  
actual cost 实际成本 |JDJ{;o  
actual expenditure 实际开支；实际支出 x-QP+M`Pu  
actual income 实际入息；实际收入；实际收益 DxD0iJ=W  
actual market 现货市场 @]7\.>)  
actual price 现货价；实际价格 lGz0K5P{  
actual profit 实际利润 H9Z3.F(2  
actual quotation 实盘；实际价位；实际报价 ZN1p>+oY!  
actual year basis 按实际年度计算 >@|<1Fx|  
actuals 实货 ?t"PawBWE  
actuarial investigation 精算调查 3_>1j  
actuarial principle 精算原则 %2+]3h>g  
actuarial report 精算师报告 d"cfSH;h  
Actuarial Society of Hong Kong 香港精算学会 E}GSii%S  
actuarial valuation 精算师估值 &ar}6eO  
actuary 精算师 4~/6d9f  
ad referendum agreement 暂定协议；有待覆核的协定 @88 efF  
ad valorem duty 从价税；按值征税 _aGdC8%[  
ad valorem duty system 从价税制 |q>Mw-=  
ad valorem fee 从价费 c%dy$mkqgK  
ad valorem tariff 从价关税 Rju8%FRO  
additional allowance 额外免税额 ;0*^98K  
additional amount for unexpired risk 未过期风险的额外款额 5a&wM  
additional assessable profit 补加应评税利润 g=(+oK?  
additional assessment 补加评税 :}z%N7T  
additional commitment 额外承担 2uTa}{/%  
additional commitment vote 额外承担拨款 ]3,0 8JW=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f#t^<`7  
additional dependent parent allowance 供养父母额外免税额 i<?4iwX%i*  
additional provision 额外拨款 i=D,T[|>a  
additional stamp duty 附加印花税 6b|`[t  
additional tax 补加税罚款；补加税款 1sJN^BvuG  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 NZuFxJ-`  
adjudged bankrupt 被裁定破产 H-W)Tq_?-  
adjudicated bankrupt 裁定破产人 8iNAs#s  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 AIyv;}5  
adjudication of bankruptcy 裁定破产；宣告破产 6~S0t1/t?  
adjudication of insolvency 裁定无力偿还债务 c v 9 6F  
adjusted actual 经调整的实数；调整后的实数 w-$w  
adjusted current assets 经调整的流动资产；调整后的流动资产 SS~Q;
9o  
adjusted figure 经调整的数字；调整后的数额 4:']'E  
adjusted liabilities 经调整的负债；调整后的负债 ^IH1@  
adjusted loss 经调整的亏损；调整后的亏损 hl:eF:'hm  
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 }v,THj  
adjusted profit 经调整的利润；调整后的利润 G#:!wI  
adjusted surplus 经调整的盈余额；调整后的盈余额 Yn>zR I  
adjusted value 经调整的价值；调整后的价值 Wwha?W>  
adjustment 调整；修订；理算〔保险〕 JWL J<z  
adjustment centre 调剂中心 t] wM_]+  
adjustment lag 调整过程的时间差距；调整时差 O:
)IRB3  
adjustment mechanism 调整机制 HqBPY[;s  
adjustment of loss 亏损调整 ntV>m*^  
adjustment process 调整过程；调整程序 ;vdgF  
adjustment range 调整幅度 #:|?t&On  
administered exchange rate 受管制汇率 c!Vc_@V,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 [r8 d+  
administration expenses 行政费用 |sa7Y_  
administration fee 手续费；行政费 hhAC@EGG  
administration in bankruptcy 破产管理 2H[aY%1T  
administration order 遗产管理令 "}p?pF<'0  
administrator 管理人；遗产管理人 _
KVB~loT  
administrator of the estate 遗产管理人 +3>/,w(x  
admission of debt 债项承认书 qk,y|7p  
admission of proof 接纳债权证明 `YNC_r#tG  
advance 放贷款项；垫付款项；预支款项；预付款项 v6?\65w,|  
advance account 暂支帐目；预付款帐户 f+Medc~  
advance compensation 预付补偿金 vw] D{OBv*  
advance from shareholder 股东垫款 tcEf ~|3  
advance pending reimbursement 预支以待日后付还 HF+fk*_Q  
advanced economy 先进经济体系 y=xe<#L  
advancement 预付；预付财产 ;}~Bv
<#  
advances warrant 垫款令 b^DV9mO4J  
advancing 贷出 a=.db&;vY  
adverse balance 逆差 j :Jdwf  
adverse exchange 逆汇 FR^wDm$  
advertisement addressed to shareholders 在报章刊登的致股东通告 #4 &N0IG  
advice for collection 托收通知书 <S@mQJS!y  
advice of drawing 提款通知书；汇票通知书 Y~hd<8 ~  
advice of payment 付款通知 L_ qv<iM$  
Advisory Committee [Securities and Futures Commission] :YXQ9/iRr  
谘询委员会〔证券及期货事务监察委员会〕 JS?l?~  
Advisory Committee on Diversification 经济多元化谘询委员会 @-@rG>y^:  
affidavit 誓章；遗产申报誓章 sk6
|_  
affidavit of no receipt 述明无收款的誓章 {C0^D*U:  
affiliate 联号；联营公司；附属公司 LY!3u0PnlT  
affiliated company 附属公司；联号；联营公司 _AHB|P I  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 |ezO@  
affordability 负担能力 ajW$d!  
African Development Bank [AfDB] 非洲开发银行 _<F@(M5  
after-acquired property 事后取得的财产 >\x_"oR  
after-hours dealing 市后交易 \ Q8q9|g?]  
after-tax profit 税后盈利；税后利润；税后溢利 X:-bAu}D  
agency agreement 代理协议 MY*>)us\  
agency expenses 代理机构的开支 K<  
agency fee 代理费 '`~(Fkj  
Agency Law 《代理法》 \v P2B  
agent 代理人；承销人 k&_u\D"^"%  
agent of company 公司代理人 =
"w8U'  
agent's fee 代理人费；经纪费 b, **$  
aggregate 总计；总数；总体数字 ($ B]9*  
aggregate amount 总款额；总额 V?V)&y] 4  
aggregate assets and liabilities 总体资产与负债 HD8"=7zJk  
aggregate at constant price 按固定价格计算的总体数字 9EA !j}  
aggregate demand 总需求 ?]:EmP  
aggregate gross position 总持仓量 q,,>:]f#  
aggregate limit 总限额 3G/ mB  
aggregate of salaries tax 合计薪俸税 >;&V~q:di  
aggregate performance 总体表现；总体业绩 @1SKgbt>  
aggregate supply 总体供应 IJBJebqL  
aggregate surplus 总盈余 CbH T #  
aggregate total 整体总额 # pjyhH@  
aggregate value 总值；合计价值 "K$Wh1<7  
aggregated basis 合计基准 ~)m t&   
aggregated net chargeable income 合计应课税入息实额 NZ+?Ydr8k  
aggregation 合并计算；合计；总和 >?{iv1  
aggregation of incomes of husband and wife 夫妇入息合并计算 z2nUul(2  
aggregation of property 财产的总和 ;$tv8%_L[  
agio 差价；贴水 <.7I8B7  
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》 5IE+
M  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,ORG"]_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》 bHQKRV  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment i h$@:^\  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 lfpt:5a9&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment *CPB5s  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 WP@JrnxO\`  
agreement for a settlement 授产协议 k"^t?\Q%vI  
agreement for assignment 转让协议 9>[.=  
agreement for sale 售卖协议；买卖协议 k.
=S+#"}  
agreement for sale and purchase 买卖协议 6|9g4@Hy  
agreement for the payment of interest 支付利息协议 Q1ABnacR  
agreement for the repayment of money 还款协议 s?G'l=CcKu  
agreement of reinsurance 再保险协议 C>`.J_N  
Agricultural Bank of China 中国农业银行 '^oGDlkr H  
air passenger departure tax 飞机乘客离境税 8NAWA3^B  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !8"$d_=h  
airport tax 机场税 kTiPZZI  
alcohol duty 酒精税
%M;_(jda  
alienation 让与；让渡；转让 Ky'3z"  
alimony 生活费；赡养费 }KaCf,O  
All Ordinaries Index [AOI] 所有普通股指数 
O2'bNR  
all risks 全险；综合险 :9x084ESR)  
All Sales Record for Stock Market 《股票市场成交报告》 8W1K3[Jj<  
Allied Capital Resources Limited 新联财务有限公司 j_6`s!Yw  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 UP~WP@0F  
allocation letter 拨款信件 WDoKbTv  
allocation of fund 分配款项；预留款项 )S wG+k,  
allocation of profit 利润分配；溢利分配 =ve*g&  
allocation warrant 拨款令 =_?pOq  
allotment 分配；配股 FUzMc1zy|  
allotment notice 股份配售通知；配股通知 7i+!^Qj?y  
allotment of shares 股份分配 _/N'I7g  
allowable 可获宽免；免税的 x8pbO[_|  
allowable business loss 可扣除的营业亏损 fZw9zqg  
allowable expenses 可扣税的支出 J2oWssw"  
allowance 免税额；津贴；备抵；准备金 =;k+g?.@I  
allowance for debts 债项的免税额 _@BRpLs:4  
allowance for depreciation by wear and tear 耗损折旧免税额 1o;g1Z/  
allowance for funeral expenses 殡殓费的免税额 ;Oi[:Ck  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 6HEqm>Yau  
allowance for repairs and outgoings 修葺及支出方面的免税额 :!+}XT7)/  
allowance to debtor 给债务人的津贴 56bud3CVs  
alteration of capital 资本更改 pT3X/ra  
alternate trustee 候补受托人 #LN5&i;s  
amalgamation 合并 x!"SD3r=4>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]< s\V-y  
ambit of charges 征税范围；收费范围 S/nj5Lh  
amended valuation 经修订的估值 \ifK~?  
American Commodities Exchange 美国商品交易所 I+Ncmg )>  
American Express Bank Limited 美国运通银行 |P,zGy  
American Stock Exchange 美国证券交易所 qLQ <1>u  
amortization 摊销 c%AFo]H  
amount due from banks 存放银行同业的款项 M1/M}~  
amount due from banks abroad 存放海外银行同业的款项 nOA
J9  
amount due from holding companies 控股公司欠款 tb:,Uf>E  
amount due from local banks 存放本港银行同业的款项 5|<yfk8*J  
amount due to banks 银行同业的存款 -y&v9OC2-  
amount due to banks abroad 海外银行同业的存款 :mXGIRi  
amount due to holding companies 控股公司存款 kf%&d}2to  
amount due to local banks 本港银行同业的存款 }J ei$0x  
amount due to outport banks 外埠银行同业的存款 &=F-moDD  
amount for note issue 发行纸币的款额 AW,v  
amount of bond 担保契据的款额 *#&k+{a^2  
amount of consideration 代价款额 >63)z I  
amount of contribution 供款数额 \)OZUch  
amount of indebtedness 负债款额 a|DsHZ^6^  
amount of principal of the loan 贷款本金额 \H Wcd|  
amount of rates chargeable 应征差饷数额 DA<F{n.Z:  
amount of share capital 股本额 
0dgP  
amount of sums assured 承保款额 CS/Mpmsp  
amount of variation 变动幅度 ]pW86L%  
amount of vote 拨款数额 \#4m@  
amount payable 应付款额 ;{<aA 5  
amount receivable 应收款额 f4]N0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9R9__w;  
analysis 分析 z%(Fo2)^  
ancillary risk 附属风险 j$3rJA%rN  
annual account 周年帐目；周年帐目报表；年度决算；年结 J|VK P7  
annual accounting date 年结日期 $4Z+F#mx  
annual allowance 每年免税额；年积金；年度津贴；年津 '3A+"k-}mh  
annual balance 年度余额 r55qmPhg  
annual disposable income 每年可动用收入 ?Bo?JMV  
annual estimates 周年预算 9n1ZVP.a
g  
annual fee 年费 >[ eW">:>K  
annual general meeting 周年大会 T4mv%zzS  
annual growth rate 年增率；每年增长率 WfTD7?\dw  
annual long-term supplement 长期个案每年补助金 f}^I=pS&  
annual pensionable emolument 可供计算退休金的年薪 I*EJHBsQ5  
annual report 年报 bS>R5*Zp  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Z&_y0W=t  
annual return 周年报表；周年申报表；每年报税表格 H&M1>JtE  
Annual Return Rules 《周年报表规则》 9YB2e84j  
annual review of consumer prices 每年消费物价回顾 O~V1Ywfq7^  
annual roll-forward basis 逐年延展方式 u*2f
P]n  
annual salary 年薪 tR kF   
annual statement 年度报表；年度决算表 -<_QF82  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 }g~g50ci  
annuitant 年金受益人 MDJc[am  
annuity 年金 j&5G\6:  
annuity contract 年金合约 Fh K&@@_  
annuity on human life 人寿年金 *h$&0w y  
antecedent debt 先前的债项 $.pTB(tO  
ante-dated cheque 倒填日期支票 2nv[1@M  
anticipated expenditure 预期开支 cFK @3a  
anticipated net profit 预期纯利 Gav"C{G  
anticipated revenue 预期收入 l3.  
anti-inflation measure 反通货膨胀措施 we3tx{j  
anti-inflationary stance 反通货膨胀立场 Ojq]HM6f  
apparent deficit 表面赤字 F$Hx`hoy  
apparent financial solvency 表面偿债能力 }Dn^d}?s||  
apparent partner 表面合伙人 `H>b5  
application for personal assessment 个人入息课税申请书 AEY$@!8  
application of fund 资金应用 W^es;5  
application to release as liquidator and to destruct the books of accounts and documents <:&de8bT  
申请免除清盘人职务及毁灭帐簿与文件 )P?IqSEA%  
appointed actuary 委任精算师 fiVHRSX60  
appointed auditor 委任核数师；委任审计师 0"78/6XIs  
appointed trustee 委任的受托人 aBhV3Fd[B  
appointer 委任人 b O=yi)  
apportioned pro rata 按比例分摊 w&Y{1rF>  
apportionment 分配；分摊  W^Y#pn  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qj!eLA-aD  
apportionment formula 分摊方程式 }u%"$[I}  
apportionment of estate duty 遗产税的分摊 Gh}yb-$N`&  
appraisal 估价；评估  %v+=;jw  
appreciable growth 可观增长 DVlJ*A  
appreciable impact 显着影响 wG1l+^p  
appreciable increase 可观增长 */z??fI27  
appreciation 增值；升值 "7,FXTa
er  
appreciation against other currencies 相对其他货币升值 Z o=]dBp.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i%-Ld Ka}"  
appreciation tax 增值税 #DFV=:|~  
appropriation 拨款；拨用；拨付  Ow:1?Z{4  
appropriation account 拨款帐目 $bvJTuw  
Appropriation Bill 拨款法案 hIYTe  
appropriation-in-aid system 补助拨款办法 S QY"OBo<e  
approved assets 核准资产 C3XmK}h  
approved basket stock 认可一篮子证券 \,&9  
approved budget 核准预算 x[(?#  
approved charitable donation 认可慈善捐款 L?5f+@0.  
approved charitable institution 认可慈善机构 nwA8ALhE  
approved currency 核准货币；认可货币 8z2Rry w  
approved estimates 核准预算 El- ? %  
approved estimates of expenditure 核准开支预算 !TKkec8$  
approved overseas insurer 核准海外保险人 nXA\|c0  
approved overseas trust company 核准海外信托公司 V0*3;n  
approved pooled investment fund 核准汇集投资基金 47r&8C+&\  
approved provident fund scheme 认可公积金计划 k|YWOy@D~  
approved provision 核准拨款 MFt*&%,JX  
approved redeemable share 核准可赎回股份 5D Y
\:AF  
approved regional stock 认可地区性证券 -%CoWcGP  
approved retirement scheme 认可退休金计划 *Dmx&F=3,5  
approved subordinated loan 核准附属贷款 )IL #>2n?  
arbitrage 套戥；套汇；套利 :hRs`=d"r  
arbitrageur 套戥者；套汇者 2xwlKmI N  
arbitrary amount 临时款项 MZ>6o5K|  
arrangement 措施；安排；协定 <#M`5X.  
arrears 欠款 B,WTHU[AV  
arrears of pay 欠付薪酬 ])DX%$f  
arrears of revenue 逾期未收税款；逾期未收的帐项 6w[}&pX"z  
articles of association 组织章程；组织细则；组织章程细则 Hr<o!e{Y  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 %+)
o'nf"U  
ascertainment of profit 确定利润 bzN-*3YE=  
"Asia Clear" “亚洲结算系统” laKuOx}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 !7bw5H  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 20RXK1So  
Asian Development Fund [ADF] 亚洲发展基金 I6!5Yj]O"  
Asian dollar bond 亚洲美元债券 v``-F(i$  
Asian dollar market 亚洲美元市场 ^Xb7[+I6  
Asian dollar rate 亚洲美元利率 /u%h8!"R  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 lbdTQ6R  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕  +=q)  
asked price 沽盘；喊价；索价；卖方报价 *l+OlQI0+  
assessable income 应评税入息 N==ZtKj F  
assessable loss 应评税亏损 &,\=3'  
assessable profit 应评税利润 wxg^Bq)D*R  
assessable value 应评税值 g
>rp@M  
assessed profit 估定利润 _@mRb^  
assessed value 经评估价值 )4>2IQ  
assessment 评税；评定；估价；评税单 ^N}Wnk7ks'  
assessment number 评税编号；估价编号 %@a8P  
assessment of additional tax 补加税评税 j$UV/tp5T  
assessment of performance 业绩评估；实绩评价 g"s$}5{8:  
Assessor 评税主任 $ ,SF@BhO  
asset price bubbles 资产价格泡沫 g]c[O*NTL  
asset-backed securities 具资产保证的证券 1OLqL
 
assets accretion 资产增值 u]NZ`t%AP  
assets and liabilities 资产与负债 do*}syQ`
O  
assets betterment statement 资产递增表；资产改进表 ml0.$z  
assets lending 实物放款；有抵押贷款 tM-^<V&  
assets of the company passing on the death 死者去世时转移的公司资产 T{qTj6I  
assets pledged as security for liabilities 用作负债抵押的资产 &AVpLf:?  
assets portfolio 资产投资组合 tWTKgbj(  
assets price 资产价格 NjPDX>R\K  
assets quality 资产质素 4(}J.-B  
assets realization 资产变现 KrVcwAcq|1  
assets refinancing arrangement 资产再集资安排 LE5.b]tv2  
assets securitization 资产证券化 NN0$}acp  
assets situated outside Hong Kong 在香港以外地方的资产 g4`Kp;}&'  
assets stripping 削减资产；拆卖资产 fO'Wj`&a  
assets value 资产值 2%*MW"Q  
assignee 承让人 }i{sg#  
assignment 转让；转让书；转让契 alh >"9~!  
assignment of interest 权益转让 iGB_{F~t4}  
assignment of letters patent and trade mark 专利证书及商标转让 8
}H1_y-g[  
assignment of property 物业转让；物业转让书 g %K>  
assignment right 转让权 /@AEJ][$  
assignor 转让人 (b?{xf'
G  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 \s3]_1F;t  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 +^*iZ6{+7  
associate member 附属会员 :m86 hBE.  
associated body corporate 相联法人团体 ]E  =Iu  
associated company 相联公司；联属公司 ?USQlnr:R/  
associated corporation 相联法团 !fBF|*/  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] %Qg+R26U  
公认会计师公会〔英国〕 ^c~)/F/cF  
Association of Futures Exchange Brokers 香港期货经纪协会 1@u2im-O  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 UAR5^  
association of underwriters 承保人组织 o=FE5"t  
assumption of control 接管 Dnc(l(  
assurance 担保；保险；转易；转易书 $+.l*]  
assurance of interest 权益的转易 | mu+9  
at 19XX price 按一九ＸＸ年价格计算 BCe_@  
at a discount 按赔价计算；按贴水价格计算；打折扣 omWJJ
|b~  
at a premium 按溢价计算；按升水价格计算 +T9:Udi  
at call 通知付款；按通知 -{^}"N  
at constant market price 按固定市价计算 hOhS)  
at constant price 按固定价格计算 M#|dIbns H  
at cost 按成本计算 ngj,x7t  
at current market price 按当时市价计算；按现时市价计算 x0d~i!d  
at current price 按当时价格计算；按现时价格计算 $}")1|U,X  
at factor cost 按要素成本计算；按生产要素成本计算 RwS@I
/  
at money-of-the-day price 按付款当日价格计算 ]|<w\\^A  
at or better 按指定或较佳价位〔买卖指令〕 0]HYP;E"U  
at par 按面值计算；平价 52upoU>}2  
at sight 见票即付 7JSNYTH  
at the close 按收市盘 =]3tUD  
at the opening 按开市盘 9&RFO$WH  
attestation 见证；见证条款 PRNoqi3sY  
at-the-money option 平价期权 E( us'9c   
attorney 受权人；受托代表人 NBb6T V}j  
attornment 新拥有人承认书 nx0K$Ptq  
attributable profit 可归属利润 %e*@CbO$  
attributable share value 可归属股份价值 OFj
e+S  
Auckland Stock Exchange 奥克兰证券交易所 |yo\R{&6  
auction 拍卖 gWY"w!f  
auctioneer 拍卖商 A.UUW  
audit 审计；核数 p&VU0[LIC0  
Audit Commission 审计署 *,BzcZ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Ts~L:3oaQ  
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〕 RCRpzY+@  
audit review 帐目审查 nC{%quwh{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 lsN~*q?~]  
audited account 审计帐目；经审计的帐目 u4Em%:Xj  
audited annual account 经审计的周年帐目 &~CY]PN.  
audited balance sheet 经审计的资产负债表 a~8[<Fomj  
auditor 核数师；核数主任；审计师 a1Qv@p^._b  
auditor's certificate 核数师证明书；审计师证明书 DNP13wp@  
auditor's report 核数师报告；审计师报告 V`@>MOw^d  
Aussie bond 澳元债券 r H~" 4  
austerity budget 紧缩预算 '=P7""mN5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 OT&k.!=  
Australia All Ordinaries Index 澳洲所有普通股票指数 9P{;HusNw  
Australian Dollar [AUD] 澳元 +MmHu6"1  
Australian Options Market 澳大利亚期权市场 ;2Q~0a|  
Australian Securities Commission 澳洲证券事务监察委员会 O#Wh TDF"  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =_0UD{"_0  
Australian Stock Exchange 澳大利亚证券交易所 =~p>`nV  
Austrian Schilling [ATS] 奥地利先令 9(":,M(/o  
authentication 认证；鉴证 H.UX,O@  
authority to purchase 委托购买证；委购书 TwgrRtj'  
authorization 认可；核准；授权；授权书 GRY2?'`  
authorization by direction 指示授权 "--t e
 
authorization by instruction 指令授权 0?>dCu\  
authorization by warrant 令状授权 }pJwj  
authorization of unit trust 单位信托的认可 Y3O#Q)-j$  
authorized agent 指定代理人 kY'T{Sm1^  
authorized capital 法定资本 awz;z?~  
authorized clerk 出市员 K(q-?n`<  
authorized dealer 认可交易商 H'HSD,>(  
authorized financial institution 认可财务机构 Ag@;  
authorized fund 认可基金 ?mlNL/:  
authorized fund house 获授权的基金公司；认可基金公司 (dv]=5""  
authorized institution 认可机构 MMj9{ou  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 D.mHIsX6\  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >a}f{\Q  
authorized insurer 获授权保险人；获认可承保人 a+Ac[>  
authorized investment 特准投资项目 8n>9;D5n  
authorized person 获授权人 gynh#&r  
authorized representative 获授权代表 2+X\}s1vN  
authorized share capital 法定股本 ?@V[#.  
automated quotation system 自动报价系统 PiA0]>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 7NJhRz`_  
自动交易系统〔香港期货交易所有限公司〕 L5,NP5RC  
automatic adjustment mechanism 自动调整机制 P+$:(I  
automatic adjustment system 自动调整系统 xNbPsoK  
Automatic Clearing House 自动票据交换所 r\/+Oa'  
automatic exchange rates accumulation system 自动化汇率累集系统 ooQQ-?"m  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 0'IBN}  
automatic teller machine [ATM] 自动柜员机 {D=@n4JO  
autopay 自动转帐 =%/)m:f!^  
available assets 可用资产 &?(?vDFfZ  
available fiscal reserve 现存财政储备 =kuMWaD  
available profit 可用利润 6R^^.tCs  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 IC7M$  
average 平均；平均数；海损 h2D>;k  
average basic salary 平均基本薪金 

o>VVsH  
average consumer expenditure 平均消费开支；一般消费开支 K>{T_){  
average cost 平均成本 0L/n?bf  
average cost of land production 增辟土地平均成本 p3^m9J  
average daily turnover 平均每日成交额 #{\%rWnCm  
average daily wage rate 平均每日工资率 O<V4HUW  
average expenditure pattern 平均开支模式 8e(\%bX  
average growth rate 平均增长率 /~<@
*-'  
average net fixed assets 固定资产平均净值 *IM;tD+7Q~  
average of relatives 相对价格平均数 sQ\8>[]   
average price 平均价格 4H/
fP]u  
average propensity to consume 平均消费倾向；一般消费倾向 gdQvp=v]  
average propensity to save 平均储蓄倾向；一般储蓄倾向 UNBH   
average rate 平均率 <.? jc%  
average revenue 平均收入；平均收益 1{JV}O  
average stock 平均库存；平均存货 r! MWbFw|X  
average yearly rent 平均年租 bR)(H%I  
avoidance of double taxation 避免双重课税 Bf8jPa/  
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 <d$x.in  
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