一些有用的会计术语(也不知道发的地方对不对)A

A: PsYpxNr  
A share Ａ股；甲类股份 2iOV/=+  
abatement of tax 减税；减扣免税额 -"`=1l  
ABN AMRO Bank N.V. 荷兰银行 3mgD(,(^  
above-the-line expenditure 线上项目支出；经常预算支出 =&]L00u.  
above-the-line receipt 线上项目收入；经常预算收入 ^c<Ve'-
 
ABSA Asia Limited 南非联合亚洲有限公司 Wri<h:1  
absolute change 绝对数值变更 bsX[UF
  
absolute expenditure 实际开支 53D]3  
absolute guideline figure 绝对准则数字 .]u/O`c]  
absolute interest 绝对权益 ZH8,KY"  
absolute order of discharge 绝对破产解除令 ?}0,o.  
absolute profit margin 绝对利润幅度 |N2#I
tBbW  
absolute value 实值；绝对值 Za9qjBH   
absolutely vested interest 绝对既得权益 tYS06P^<  
absorbed cost 已吸收成本；已分摊成本 KHme&yMq  
absorption 吸收；分摊；合并 l;Wj]  
absorption rate 吸收率；摊配率；分摊率 `Oa WGZ[  
ACB Finance Limited 亚洲商业财务有限公司 ~a:  
acceptable form of reciprocity 合理的互惠条件 vQCy\Gi  
acceptable rate 适当利率；适当汇率 }j%5t ~Qa  
acceptance agreement 承兑协议 gJXaPJA{  
acceptance for honour 参加承兑 +rd+0 `}C  
acceptor 承兑人；接受人；受票人 e= AKD#  
acceptor for honour 参加承兑人 yA
t^;  
accident insurance 意外保险 WJ#[LF!e  
Accident Insurance Association of Hong Kong 香港意外保险公会 \e;iT\=.(  
accident insurance scheme 意外保险计划 fu5=k:/c  
accident year basis 意外年度基准 A&VG~r$  
accommodation 通融；贷款 KPF1cJ2N  
accommodation bill 通融票据；空头票据 SU0 hma8  
accommodation party 汇票代发人 ! mHO$bQ"  
account balance 帐户余额；帐户结余 fVlB=8DNk&  
account book 帐簿 5+'<R8{:,  
account collected in advance 预收款项 GJrG~T  
account current book 往来帐簿 C_Dn{  
account of after-acquired property 事后取得的财产报告 ;+%rw2Z,B  
account of defaulter 拖欠帐目 ;TYBx24vD'  
account payable 应付帐款 Dtk=[;"k2a  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 p+eh%2Jm  
account receivable 应收帐款 se)TzI^]b@  
account receivable report 应收帐款报表  e
p8  
account statement 结单；帐单；会计财务报表 1#x0q:6  
account title 帐户名称；会计科目 F
%|h;+5  
accountant's report 会计师报告 D~m*!w*  
Accountant's Report Rules 会计师报告规则 qm}@!z^  
accounting and auditing procedure 会计与审计程序；会计与核数程序 d0D]Q  
Accounting Arrangements 《会计安排》 ^!d3=}:
0  
accounting basis 会计基础 iTwm3V P  
accounting by Official Receiver 破产管理署署长呈交的帐目 ;pAK_>
 
Accounting Circular 《会计通告》 GOPfXtkC  
accounting class 会计类别 ;p//QJB9  
accounting date 记帐日期；会计结算日期 _)8s'MjA:&  
accounting for money 款项核算 jp,4h4C^)  
Accounting Officer 会计主任 K0~rN.C!0  
accounting period 会计报告期；会计期 9w"*y#_  
accounting policy 会计政策；会计方针 1?}T=)3+$  
accounting practice 会计惯例 DQ3<$0  
accounting principle 会计准则 dN q$}  
accounting record 会计记录 h{Y",7]!  
accounting report 会计报告 N7"W{"3D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 h`q1  
Accounting Society of China 中国会计学会 s;e\ pt  
accounting statement 会计报表 3`g^  
accounting system 会计制度；会计系统 b}`TLn  
accounting transaction 会计事项；帐务交易 [JiH\+XLPs  
accounting treatment 会计处理 <I?Zk80  
accounting year 会计年度 -RwE%cr  
accretion 增值；添加 fC`&g~yK'  
accrual 应计项目；应累算数目 c{|p.hd  
accrual basis 应计制；权责发生制 $FVNCFN%  
accrual basis accounting 应计制会计；权责发生制会计 ]^E?;1$f?  
accrue 应累算；应计 la!~\wpa  
accrued benefit 应累算利益 :TbgFQ86~  
accrued charges 应计费用 }vuO$j  
accrued cumulative preference share dividend 应累算的累积优先股股息 CJY$G}rk  
accrued expenses 应累算费用 FrS]|=LJhX  
accrued interest payable 应付利息；应计未付利息 U
i~>SN>s  
accrued interest receivable 应收利息；应计未收利息 1}x%%RD_  
accrued right 累算权益 K?;DMUSY\  
accruing profit 应累算的利润 afVT~Sf{  
accumulated fiscal reserve 累积财政储备 +(Ae4{z"1+  
accumulated profit 累积利润；滚存溢利 /v{I  
accumulated reserve 累积储备 )nkY_'BV  
accumulation of surplus income 累积收益盈余 L *wYx|  
acquired assets 既得资产 y(#e}z:  
acquisition 收购；购置；取得 Et$2Y-L.  
acquisition cost 购置成本 ^8WRqQdx  
acquisition expenses 购置费用 t.<i:#rj>l  
acquisition of 100% interest 收购全部股权 |Cv!,]9:r  
acquisition of control 取得控制权 (.:e,l{U%  
acquisition of fixed assets 购置固定资产 ah"o~Cbj  
acquisition of shell “买壳” /uc>@!F  
acquisition price 收购价 >MZ/|`[M  
act of God 天灾  B,@i  
acting partner 执事合伙人 (PLUF
T  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ?<!|  
active partner 积极参与的合伙人 oH@78D0A  
active trading 交投活跃 |yCMt:Hk  
actual circulation 实际流通 6k%f  
actual cost 实际成本 e~OpofJNb  
actual expenditure 实际开支；实际支出 2y4bwi  
actual income 实际入息；实际收入；实际收益 *dQSw)R  
actual market 现货市场 5pX6t  
actual price 现货价；实际价格 6nn*]|7  
actual profit 实际利润 itz,mrP  
actual quotation 实盘；实际价位；实际报价 ("KF'fp&M2  
actual year basis 按实际年度计算 |!ELV7?(  
actuals 实货 "oyo#-5z  
actuarial investigation 精算调查 &ZO0r ^  
actuarial principle 精算原则 _a, s )  
actuarial report 精算师报告 I9^x,F"E]  
Actuarial Society of Hong Kong 香港精算学会 &oNAv-m^GD  
actuarial valuation 精算师估值 Z,gk|M3.  
actuary 精算师 F9^S"qv$  
ad referendum agreement 暂定协议；有待覆核的协定 203s^K61  
ad valorem duty 从价税；按值征税  mh%VrAq  
ad valorem duty system 从价税制 z{q`GwW  
ad valorem fee 从价费 ).O)p9  
ad valorem tariff 从价关税 KNl$3
nX  
additional allowance 额外免税额 inL(X;@yo  
additional amount for unexpired risk 未过期风险的额外款额 "]*tLL:`  
additional assessable profit 补加应评税利润 0-gAyiKx?  
additional assessment 补加评税 @7}W=HB  
additional commitment 额外承担 >P(.:_^p  
additional commitment vote 额外承担拨款 Uo49*Mr  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?,/ }`3Vw  
additional dependent parent allowance 供养父母额外免税额 (3e2c  
additional provision 额外拨款 kJU2C=m@e2  
additional stamp duty 附加印花税  " bG2:  
additional tax 补加税罚款；补加税款 u8^lB7!e/  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `[A];]  
adjudged bankrupt 被裁定破产
*CMx-_  
adjudicated bankrupt 裁定破产人 BT$_@%ea&  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 )J |6-C  
adjudication of bankruptcy 裁定破产；宣告破产 TeQV?ZQ#}  
adjudication of insolvency 裁定无力偿还债务
rv;3~'V  
adjusted actual 经调整的实数；调整后的实数 :RYTL'hes  
adjusted current assets 经调整的流动资产；调整后的流动资产 x`s>*^  
adjusted figure 经调整的数字；调整后的数额 7<4qQ.deE  
adjusted liabilities 经调整的负债；调整后的负债 XW/o<[91  
adjusted loss 经调整的亏损；调整后的亏损 crCJrN=  
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 \8tsDG(1 '  
adjusted profit 经调整的利润；调整后的利润 #yen8SskB  
adjusted surplus 经调整的盈余额；调整后的盈余额 4-w{BZuS  
adjusted value 经调整的价值；调整后的价值 UiWg<_<t  
adjustment 调整；修订；理算〔保险〕 =4!mAo}  
adjustment centre 调剂中心 $G>.\t  
adjustment lag 调整过程的时间差距；调整时差 ]:;&1h3'7  
adjustment mechanism 调整机制 }H4RR}g  
adjustment of loss 亏损调整 %O<BfIZ  
adjustment process 调整过程；调整程序 Cx"sw }  
adjustment range 调整幅度 xno\s.H%]  
administered exchange rate 受管制汇率 =1! 'QUc  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _F{C\}  
administration expenses 行政费用 ~&O%N  
administration fee 手续费；行政费 =N@t'fOr  
administration in bankruptcy 破产管理 }]TxlSp!;  
administration order 遗产管理令 I fir ,8  
administrator 管理人；遗产管理人 INf&4!&h  
administrator of the estate 遗产管理人 CLSK'+l  
admission of debt 债项承认书 Xj*Wu_  
admission of proof 接纳债权证明 hZ3bVi)L\  
advance 放贷款项；垫付款项；预支款项；预付款项 E`q_bn  
advance account 暂支帐目；预付款帐户 #$vEGY}1  
advance compensation 预付补偿金 8L XHk l  
advance from shareholder 股东垫款 :gT4K-Oj  
advance pending reimbursement 预支以待日后付还 6~{C.No}  
advanced economy 先进经济体系 zDp2g)  
advancement 预付；预付财产 a.'*G6~Qgw  
advances warrant 垫款令 ^.tg7%dJ  
advancing 贷出 b6[j%(   
adverse balance 逆差 qR.Q,(b|  
adverse exchange 逆汇 3T 9j@N77  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^8tEach  
advice for collection 托收通知书 C~[,z.FvO  
advice of drawing 提款通知书；汇票通知书 lr?;*f^3  
advice of payment 付款通知 SuznN L=/$  
Advisory Committee [Securities and Futures Commission] Cw%{G'O  
谘询委员会〔证券及期货事务监察委员会〕 c,22*.V/  
Advisory Committee on Diversification 经济多元化谘询委员会 zi:BF60]=  
affidavit 誓章；遗产申报誓章
0V]s:S  
affidavit of no receipt 述明无收款的誓章 $M#>9QHhc  
affiliate 联号；联营公司；附属公司 @o
^Ww  
affiliated company 附属公司；联号；联营公司 ;jPXs  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 e)ZUO_Q$  
affordability 负担能力 +(*DT9s+  
African Development Bank [AfDB] 非洲开发银行 p<2,=*2  
after-acquired property 事后取得的财产 h![#;>(  
after-hours dealing 市后交易 Bt#N4m[X*|  
after-tax profit 税后盈利；税后利润；税后溢利 ^{{qV  
agency agreement 代理协议 \9d$@V  
agency expenses 代理机构的开支 u>$t'  
agency fee 代理费 X8|EHb<  
Agency Law 《代理法》 xPgBV~  
agent 代理人；承销人 `6YN3XS  
agent of company 公司代理人 p'fYULYE  
agent's fee 代理人费；经纪费 H"KCK6  
aggregate 总计；总数；总体数字 OB7hlW  
aggregate amount 总款额；总额 r>\bW)e  
aggregate assets and liabilities 总体资产与负债 '|4!5)/K  
aggregate at constant price 按固定价格计算的总体数字 2tLJU Z1  
aggregate demand 总需求 eQ"E  
aggregate gross position 总持仓量 h~26WLf.  
aggregate limit 总限额 N7_"H>O$0U  
aggregate of salaries tax 合计薪俸税 S$3JMFA  
aggregate performance 总体表现；总体业绩 :KN-F86i  
aggregate supply 总体供应 7.T?#;'3  
aggregate surplus 总盈余 C?Ucu]cW  
aggregate total 整体总额 :LTN!jj  
aggregate value 总值；合计价值 nm+s{  
aggregated basis 合计基准 -hV*EPQ/  
aggregated net chargeable income 合计应课税入息实额 ]?)TdJ`  
aggregation 合并计算；合计；总和 <Qq*p  
aggregation of incomes of husband and wife 夫妇入息合并计算 C>~TI,5a3  
aggregation of property 财产的总和 />Nt[o[r  
agio 差价；贴水 xpI wrJO  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 P$sxr  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {T8Kk)L  
《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》 m68*y;#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment zVD:#d%b  
《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》 S$k&vc(0  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [2koe.?(  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 b2]Kx&
!  
agreement for a settlement 授产协议 jIF |P-  
agreement for assignment 转让协议 Bf:Q2slqI  
agreement for sale 售卖协议；买卖协议 B:
QHwzd
 
agreement for sale and purchase 买卖协议 BD-AI  
agreement for the payment of interest 支付利息协议 Q^I\cAIB  
agreement for the repayment of money 还款协议 nd(S3rct&  
agreement of reinsurance 再保险协议 ,PZ ge  
Agricultural Bank of China 中国农业银行 BC]?0
U  
air passenger departure tax 飞机乘客离境税 x:7IIvP  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 {|\.i  
airport tax 机场税 8] ikygt"  
alcohol duty 酒精税 J=L5=G7(  
alienation 让与；让渡；转让 '!$%> ||S  
alimony 生活费；赡养费 +O5hH8<&b  
All Ordinaries Index [AOI] 所有普通股指数 7Qsgys#/=  
all risks 全险；综合险 or]IZ2^n  
All Sales Record for Stock Market 《股票市场成交报告》 rH>)oThA#  
Allied Capital Resources Limited 新联财务有限公司 875od  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 V$~9]*Wn  
allocation letter 拨款信件 3~\[7I/  
allocation of fund 分配款项；预留款项 d
\Zng!Z'  
allocation of profit 利润分配；溢利分配 vI]N^j2%  
allocation warrant 拨款令 _~pbqa,  
allotment 分配；配股 5PW^j\G-f  
allotment notice 股份配售通知；配股通知 rGkyGz8>  
allotment of shares 股份分配 c)tfAD(N8x  
allowable 可获宽免；免税的 \Roz$t-R|f  
allowable business loss 可扣除的营业亏损 <,(,jU)j  
allowable expenses 可扣税的支出 KYP!Rs/j.  
allowance 免税额；津贴；备抵；准备金 d %#b:(,  
allowance for debts 债项的免税额 c(%|: P^  
allowance for depreciation by wear and tear 耗损折旧免税额 oE~Bq/p  
allowance for funeral expenses 殡殓费的免税额 Q,9oKg  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 j.kG};f  
allowance for repairs and outgoings 修葺及支出方面的免税额 9/;P->wy  
allowance to debtor 给债务人的津贴 z]Ue|%K  
alteration of capital 资本更改 Ru~j,|0r4  
alternate trustee 候补受托人 d[35d J7F  
amalgamation 合并 _2nx^E(pd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;$tSb ~K+  
ambit of charges 征税范围；收费范围 Z8oK2Dw  
amended valuation 经修订的估值 ?s _
5&j7  
American Commodities Exchange 美国商品交易所 ASfaX:ke  
American Express Bank Limited 美国运通银行 ]~nKK@Rw  
American Stock Exchange 美国证券交易所 :aQt
;C6Z>  
amortization 摊销 m6djeOl  
amount due from banks 存放银行同业的款项 Wm3X[?V  
amount due from banks abroad 存放海外银行同业的款项 9,tej  
amount due from holding companies 控股公司欠款 *,m;  
amount due from local banks 存放本港银行同业的款项 ? qA]w9x  
amount due to banks 银行同业的存款 r9lR|\Ax2U  
amount due to banks abroad 海外银行同业的存款 ]q-Y }1di8  
amount due to holding companies 控股公司存款 ^H'\"9;7  
amount due to local banks 本港银行同业的存款 p^_yU_  
amount due to outport banks 外埠银行同业的存款 kwA$Z!Rn  
amount for note issue 发行纸币的款额 {GO#.P"  
amount of bond 担保契据的款额 +{UcspqM  
amount of consideration 代价款额 x;')9/3  
amount of contribution 供款数额 qv*^fiT  
amount of indebtedness 负债款额 e]tDy0@  
amount of principal of the loan 贷款本金额 h@h!,;  
amount of rates chargeable 应征差饷数额 2Gdd*=4z  
amount of share capital 股本额 RGU\h[  
amount of sums assured 承保款额 TU7'J  
amount of variation 变动幅度 ;'Nd~:-]  
amount of vote 拨款数额 QwJyY{O`  
amount payable 应付款额 d M-%{  
amount receivable 应收款额 z~Q>V]a>;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 
4{l,  
analysis 分析 3t6LT  
ancillary risk 附属风险 9I/N4sou  
annual account 周年帐目；周年帐目报表；年度决算；年结 w\brVnt  
annual accounting date 年结日期 t_suF$  
annual allowance 每年免税额；年积金；年度津贴；年津 Ki~1qu:  
annual balance 年度余额 yOg+iFTr  
annual disposable income 每年可动用收入 O#u=c1 ?:  
annual estimates 周年预算 ,u g@f-T  
annual fee 年费 AFfAtu  
annual general meeting 周年大会 FEVlZ<PW3I  
annual growth rate 年增率；每年增长率 Wr5V`sM  
annual long-term supplement 长期个案每年补助金 {>%&(  
annual pensionable emolument 可供计算退休金的年薪 ~WN:DXn  
annual report 年报 Ydy9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W,-g=6,  
annual return 周年报表；周年申报表；每年报税表格 xp9pl[l  
Annual Return Rules 《周年报表规则》 {u9}bx'<  
annual review of consumer prices 每年消费物价回顾 M:6"H%h,W  
annual roll-forward basis 逐年延展方式 I0RvnMw  
annual salary 年薪 KK%M~Y+tU'  
annual statement 年度报表；年度决算表 TBrPf-Xr  
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 Fr$5RAyg  
annuitant 年金受益人 2wgg7[tGi  
annuity 年金 pU7lnS[  
annuity contract 年金合约  v<:R#  
annuity on human life 人寿年金 I)W`sBL  
antecedent debt 先前的债项  ^Va1f'g  
ante-dated cheque 倒填日期支票 H$KTo
/  
anticipated expenditure 预期开支 i@R 1/M  
anticipated net profit 预期纯利 c7E11 \%&Z  
anticipated revenue 预期收入 OaZQ7BGq  
anti-inflation measure 反通货膨胀措施 3<zp  
anti-inflationary stance 反通货膨胀立场 ;
]jNk'oa  
apparent deficit 表面赤字 %9RF  
apparent financial solvency 表面偿债能力 !#"zTj  
apparent partner 表面合伙人 =4!e&o  
application for personal assessment 个人入息课税申请书 C\/L v.  
application of fund 资金应用 O<;3M'y\  
application to release as liquidator and to destruct the books of accounts and documents 0,8okAH  
申请免除清盘人职务及毁灭帐簿与文件 |id <=Xf  
appointed actuary 委任精算师 wg]LVW}  
appointed auditor 委任核数师；委任审计师 @jlw_ob2g  
appointed trustee 委任的受托人 bNoW?8bZ  
appointer 委任人 z%LIX^q9  
apportioned pro rata 按比例分摊 HgkC~'  
apportionment 分配；分摊 E`k@{*Hn&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qWKAM@  
apportionment formula 分摊方程式 ]P
2"[y  
apportionment of estate duty 遗产税的分摊 $"&{aa  
appraisal 估价；评估 BFJnV.0M!  
appreciable growth 可观增长 %-e 82J1  
appreciable impact 显着影响 ~**.|%Kc  
appreciable increase 可观增长 '-/xyAzS  
appreciation 增值；升值 [=^3n#WW  
appreciation against other currencies 相对其他货币升值 R+,u^;\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mju>>
\9  
appreciation tax 增值税 LRMx<X8  
appropriation 拨款；拨用；拨付 f:.I0 ST  
appropriation account 拨款帐目 X/M4!L}\  
Appropriation Bill 拨款法案 _OC<[A  
appropriation-in-aid system 补助拨款办法 *GN# r11d  
approved assets 核准资产 Clb@$,  
approved basket stock 认可一篮子证券 5RpjN: 3  
approved budget 核准预算 3gj+%%!G\  
approved charitable donation 认可慈善捐款 ;?g6QIN9  
approved charitable institution 认可慈善机构 ^Zy%fv,  
approved currency 核准货币；认可货币 y {<9]'  
approved estimates 核准预算 h.s+)fl\  
approved estimates of expenditure 核准开支预算 S+^E.  
approved overseas insurer 核准海外保险人 (41|'eB\\  
approved overseas trust company 核准海外信托公司 ^UhBH@ti  
approved pooled investment fund 核准汇集投资基金 JO"<{ngsQ  
approved provident fund scheme 认可公积金计划 DXK}-4"\  
approved provision 核准拨款 JOim3(5?s  
approved redeemable share 核准可赎回股份 A:9?ZI/X  
approved regional stock 认可地区性证券 '1)$'
 
approved retirement scheme 认可退休金计划 Eue~Y+K*b  
approved subordinated loan 核准附属贷款 }sO&. ME  
arbitrage 套戥；套汇；套利 \K]0JH  
arbitrageur 套戥者；套汇者 FzXJ]H  
arbitrary amount 临时款项 eSmLf*\G  
arrangement 措施；安排；协定 fGw9!  
arrears 欠款 R= o2K  
arrears of pay 欠付薪酬 x6ARzH\  
arrears of revenue 逾期未收税款；逾期未收的帐项 v(D;PS3r 7  
articles of association 组织章程；组织细则；组织章程细则 YNj`W
1  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 {9aE5kR  
ascertainment of profit 确定利润 P0PWJ^+,+  
"Asia Clear" “亚洲结算系统” f/Bp.YwL  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 oW Nh@C  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 tWa)_y  
Asian Development Fund [ADF] 亚洲发展基金 :s6o"VkW  
Asian dollar bond 亚洲美元债券 l9u!aD  
Asian dollar market 亚洲美元市场 FA3~|Zg  
Asian dollar rate 亚洲美元利率 EJ:%}HhA  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 nl,uuc*;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 \3aoM{ztD  
asked price 沽盘；喊价；索价；卖方报价 `&sH-d4v  
assessable income 应评税入息 E5lBdM>2  
assessable loss 应评税亏损 /U)D5ot<  
assessable profit 应评税利润 B[-v[K2  
assessable value 应评税值 *zL}&RUKM  
assessed profit 估定利润 <=0 u2~E  
assessed value 经评估价值 `eCo~(Fy  
assessment 评税；评定；估价；评税单 8-%TC\:  
assessment number 评税编号；估价编号 sCb=5uI  
assessment of additional tax 补加税评税 =k0_eX0  
assessment of performance 业绩评估；实绩评价 xzZ38xIhV  
Assessor 评税主任 o;R2p $  
asset price bubbles 资产价格泡沫 hL;(C)(  
asset-backed securities 具资产保证的证券 o,8TDg  
assets accretion 资产增值 }\:NuTf  
assets and liabilities 资产与负债 G&V/Gj8  
assets betterment statement 资产递增表；资产改进表 iBgx  
assets lending 实物放款；有抵押贷款 "z=SO1  
assets of the company passing on the death 死者去世时转移的公司资产 [>%xd)8.c  
assets pledged as security for liabilities 用作负债抵押的资产 g:dH~>  
assets portfolio 资产投资组合 2!J&+r  
assets price 资产价格 ApV~(k)W  
assets quality 资产质素 Uu(SR/R}  
assets realization 资产变现 4'A!; ]:  
assets refinancing arrangement 资产再集资安排 2=`o
_<P'"  
assets securitization 资产证券化 04l!:Tp,  
assets situated outside Hong Kong 在香港以外地方的资产 *P2S6z2  
assets stripping 削减资产；拆卖资产 `Kr,>sEAM  
assets value 资产值 ;^%4Q
"  
assignee 承让人 QKN+>X  
assignment 转让；转让书；转让契 474SMx$  
assignment of interest 权益转让 #(JNn'
fzq  
assignment of letters patent and trade mark 专利证书及商标转让 4k_vdz  
assignment of property 物业转让；物业转让书 .QJ5sgmh  
assignment right 转让权 YLv'43PL  
assignor 转让人 es&vMY  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 |O9O )o  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 }h!f eP  
associate member 附属会员 Midy"  
associated body corporate 相联法人团体 /}  WDU  
associated company 相联公司；联属公司 7Vo$(kj  
associated corporation 相联法团 kB|B  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] $m
1z-i;/  
公认会计师公会〔英国〕 S4Ww5G?.  
Association of Futures Exchange Brokers 香港期货经纪协会 &*G#H~\  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 >kp?vK;'B  
association of underwriters 承保人组织 Y M\ K%rk  
assumption of control 接管 zhRB,1iG  
assurance 担保；保险；转易；转易书 8a'.ZdqC?  
assurance of interest 权益的转易 ( _)jkI \  
at 19XX price 按一九ＸＸ年价格计算 %<*g!y `  
at a discount 按赔价计算；按贴水价格计算；打折扣 HbAkZP  
at a premium 按溢价计算；按升水价格计算 0ANZAX5  
at call 通知付款；按通知 kZZh"#W: L  
at constant market price 按固定市价计算 cm[&?  
at constant price 按固定价格计算 Dq5j1m.  
at cost 按成本计算 v+`N*\J_  
at current market price 按当时市价计算；按现时市价计算 pDIVZC  
at current price 按当时价格计算；按现时价格计算 u TK,&  
at factor cost 按要素成本计算；按生产要素成本计算 k+Czj  
at money-of-the-day price 按付款当日价格计算 8b-Q F  
at or better 按指定或较佳价位〔买卖指令〕 ,\ k(x>oy  
at par 按面值计算；平价 4.=3M  
at sight 见票即付 cy3B({PLy  
at the close 按收市盘 s1NKLt  
at the opening 按开市盘 FUjl8b-|  
attestation 见证；见证条款 W7\f1}]H  
at-the-money option 平价期权 G) 7;;  
attorney 受权人；受托代表人 TbGn46!:  
attornment 新拥有人承认书 Dg?70v<a  
attributable profit 可归属利润 JB`\G=PiL  
attributable share value 可归属股份价值 M)N?qRD  
Auckland Stock Exchange 奥克兰证券交易所 }\#Rot>Y  
auction 拍卖 TDNQu
_E  
auctioneer 拍卖商 K4;'/cS  
audit 审计；核数 O8u j`G 9  
Audit Commission 审计署 7~aM=8r  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] qA$*YI
lK  
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〕 3`.7
<f`  
audit review 帐目审查 T'&I{L33Y  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Hp|_6hO 2  
audited account 审计帐目；经审计的帐目 4 G-wd  
audited annual account 经审计的周年帐目 `_{`l4i5  
audited balance sheet 经审计的资产负债表 J}+6UlD  
auditor 核数师；核数主任；审计师 "a1n_>#Fb  
auditor's certificate 核数师证明书；审计师证明书 6&l+0dq  
auditor's report 核数师报告；审计师报告 rIhl.5Y  
Aussie bond 澳元债券 Nkl_Ho,  
austerity budget 紧缩预算 @$c\dvO  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 W"'iIh)z `  
Australia All Ordinaries Index 澳洲所有普通股票指数 !l 1fIc  
Australian Dollar [AUD] 澳元 F\k+[`%{  
Australian Options Market 澳大利亚期权市场 hn=[1<#^(  
Australian Securities Commission 澳洲证券事务监察委员会 q
X   
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Boz@bl mCB  
Australian Stock Exchange 澳大利亚证券交易所 wl$h4 {L7  
Austrian Schilling [ATS] 奥地利先令 Y2SJ7  
authentication 认证；鉴证 0[*qY@m:Z  
authority to purchase 委托购买证；委购书 q+]h=:5=I  
authorization 认可；核准；授权；授权书 ^(h+URFpA  
authorization by direction 指示授权 w1"nffhO  
authorization by instruction 指令授权 8C~]
yd  
authorization by warrant 令状授权 MP 2~;T}~  
authorization of unit trust 单位信托的认可 "7V2lu  
authorized agent 指定代理人 :8+Nid)  
authorized capital 法定资本 1/-43B  
authorized clerk 出市员 &2zq
%((r  
authorized dealer 认可交易商 +0q>fp_K(+  
authorized financial institution 认可财务机构 
e\JojaV  
authorized fund 认可基金 Pgus42f%  
authorized fund house 获授权的基金公司；认可基金公司 O1*NzY0Y%-  
authorized institution 认可机构 BWuqo  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 OYmR<x5y/  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 <l9-;2L4  
authorized insurer 获授权保险人；获认可承保人 !\L/[:n  
authorized investment 特准投资项目 +g]yA3  
authorized person 获授权人 ugx%_x6  
authorized representative 获授权代表 fUQ6Z,9  
authorized share capital 法定股本 ?Poq2
 
automated quotation system 自动报价系统 ehG/zVgn  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] .j>hI="b  
自动交易系统〔香港期货交易所有限公司〕 /&{$ pM|?  
automatic adjustment mechanism 自动调整机制
)!:Lzi  
automatic adjustment system 自动调整系统 lB
FMwJU)  
Automatic Clearing House 自动票据交换所 q^L<X)  
automatic exchange rates accumulation system 自动化汇率累集系统 (t
GY%oT"  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 xD[Gq%  
automatic teller machine [ATM] 自动柜员机 /iV}HV0  
autopay 自动转帐 <xC#@OZ  
available assets 可用资产 z;wELz1L{  
available fiscal reserve 现存财政储备 e=;AfK  
available profit 可用利润 %v7[[U{T  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 /2Bi@syxK  
average 平均；平均数；海损 ?6jkI2w  
average basic salary 平均基本薪金 K/=_b<  
average consumer expenditure 平均消费开支；一般消费开支 :`2=@.  
average cost 平均成本 ZRVT2VfN  
average cost of land production 增辟土地平均成本 15o?{=b[  
average daily turnover 平均每日成交额 d[^~'V  
average daily wage rate 平均每日工资率 -s$F&\5by  
average expenditure pattern 平均开支模式 QtqfG{  
average growth rate 平均增长率
0,rTdjH7  
average net fixed assets 固定资产平均净值 'X!?vK^]p  
average of relatives 相对价格平均数 O Wj@<N  
average price 平均价格 k{$ ao  
average propensity to consume 平均消费倾向；一般消费倾向 (%o2jroQ#  
average propensity to save 平均储蓄倾向；一般储蓄倾向 0`A~HH}  
average rate 平均率 X2i}vjkY  
average revenue 平均收入；平均收益 ${nX:!
)  
average stock 平均库存；平均存货 3LTcEd  
average yearly rent 平均年租 (N=5.7"T  
avoidance of double taxation 避免双重课税 { e5/+W  
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 {; >Q.OX@  
13&0rLS  
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