一些有用的会计术语(也不知道发的地方对不对)A

A: >V@-tT"^:  
A share Ａ股；甲类股份 u!?.vx<
qy  
abatement of tax 减税；减扣免税额 &V$_u#<  
ABN AMRO Bank N.V. 荷兰银行 BdB/`X*  
above-the-line expenditure 线上项目支出；经常预算支出 zn&NLsA  
above-the-line receipt 线上项目收入；经常预算收入 q
YZX, x  
ABSA Asia Limited 南非联合亚洲有限公司 BftW<1,U^  
absolute change 绝对数值变更 i}N'WV`!  
absolute expenditure 实际开支 ([iMOE[D3  
absolute guideline figure 绝对准则数字 `Q^G k{9P  
absolute interest 绝对权益
*Ibl+  
absolute order of discharge 绝对破产解除令 Xa#`VDh  
absolute profit margin 绝对利润幅度 g:`V:kbY$  
absolute value 实值；绝对值 Wcl@H @  
absolutely vested interest 绝对既得权益 tM <6c+  
absorbed cost 已吸收成本；已分摊成本 PYPs64kNC]  
absorption 吸收；分摊；合并 !]7Z),s  
absorption rate 吸收率；摊配率；分摊率 i]a0 "  
ACB Finance Limited 亚洲商业财务有限公司 kJq8"Klg  
acceptable form of reciprocity 合理的互惠条件 l_FttN  
acceptable rate 适当利率；适当汇率 }Zc.rk  
acceptance agreement 承兑协议 |"?0H#  
acceptance for honour 参加承兑 [>Z~&cm  
acceptor 承兑人；接受人；受票人 ,*%%BTnR  
acceptor for honour 参加承兑人 ~~,\BhG?  
accident insurance 意外保险 ir-srVoXy  
Accident Insurance Association of Hong Kong 香港意外保险公会 (S* T{OgO  
accident insurance scheme 意外保险计划 ie{9zO<d  
accident year basis 意外年度基准 kUUey
q  
accommodation 通融；贷款 v4=9T<[  
accommodation bill 通融票据；空头票据 Co&#mVY4,  
accommodation party 汇票代发人 qd(C%Wk  
account balance 帐户余额；帐户结余 oOUL<ihe?  
account book 帐簿 9lNO
~8  
account collected in advance 预收款项 PsMoH/+"  
account current book 往来帐簿 4,!#E0  
account of after-acquired property 事后取得的财产报告 Hly2{hokq  
account of defaulter 拖欠帐目 @~hiL(IR'  
account payable 应付帐款 j[k&O)A{C
 
account payee only [A/C payee only] 只可转帐；存入收款人帐户 A
'rfoA6  
account receivable 应收帐款 Z0s}65BR  
account receivable report 应收帐款报表 YvL5>;  
account statement 结单；帐单；会计财务报表 >VM@9Cph  
account title 帐户名称；会计科目 "VR>nyG%  
accountant's report 会计师报告 .z4 fJx  
Accountant's Report Rules 会计师报告规则 =<MSM\Rb  
accounting and auditing procedure 会计与审计程序；会计与核数程序 n|sP0,$N1  
Accounting Arrangements 《会计安排》 EE(1;]d-  
accounting basis 会计基础 #S)+eH  
accounting by Official Receiver 破产管理署署长呈交的帐目 HWOs   
Accounting Circular 《会计通告》 DKnjmZ:J|  
accounting class 会计类别 _TY9!:&}q  
accounting date 记帐日期；会计结算日期 {DJ!T  
accounting for money 款项核算 \]dx;,T  
Accounting Officer 会计主任 3&:Us|}  
accounting period 会计报告期；会计期 X|fl_4NC>  
accounting policy 会计政策；会计方针 K?o( zh;  
accounting practice 会计惯例 rrbD0UzFA  
accounting principle 会计准则 |N/Grk4
 
accounting record 会计记录 GM=r{F &  
accounting report 会计报告 SDt)|s  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F9p'|-   
Accounting Society of China 中国会计学会 s9+Rq*Qd  
accounting statement 会计报表 4<[,"<G~3  
accounting system 会计制度；会计系统 ?-%Q[W  
accounting transaction 会计事项；帐务交易 L|pMq!@J  
accounting treatment 会计处理 5&Al  
accounting year 会计年度 "7}bU_":s  
accretion 增值；添加 88x_}M^Fnl  
accrual 应计项目；应累算数目 Ndq/n21j  
accrual basis 应计制；权责发生制  I ,8   
accrual basis accounting 应计制会计；权责发生制会计 hAX@|G.  
accrue 应累算；应计 jLo(Uf  
accrued benefit 应累算利益 >?>@&A/  
accrued charges 应计费用 r0t4\d_&  
accrued cumulative preference share dividend 应累算的累积优先股股息 ^=`7]E[p  
accrued expenses 应累算费用 1=:=zyEEo  
accrued interest payable 应付利息；应计未付利息 l{<+V)  
accrued interest receivable 应收利息；应计未收利息 7.mY@  
accrued right 累算权益 CAg~K[  
accruing profit 应累算的利润 k8IhQ{@  
accumulated fiscal reserve 累积财政储备 sh;DCd  
accumulated profit 累积利润；滚存溢利 _W]R|kYl$'  
accumulated reserve 累积储备 E#}OIZ\S  
accumulation of surplus income 累积收益盈余 #0>??]&r  
acquired assets 既得资产 }#):ZPTs  
acquisition 收购；购置；取得 YbAa@Sq@  
acquisition cost 购置成本 '/M9V{DD88  
acquisition expenses 购置费用 Wd"<u2  
acquisition of 100% interest 收购全部股权 l7#5.%A  
acquisition of control 取得控制权 IlN: NS  
acquisition of fixed assets 购置固定资产 #$W02L8  
acquisition of shell “买壳” 0T,uH  
acquisition price 收购价 w3l2u1u  
act of God 天灾 c IK  
acting partner 执事合伙人 Z 0&=Lw  
active market 买卖活跃的市场；交投畅旺的市场；旺市 X.}i9a 6  
active partner 积极参与的合伙人 1%Hc/N-  
active trading 交投活跃 q[?xf3  
actual circulation 实际流通 R 6JHR
d  
actual cost 实际成本 I<E~=  
actual expenditure 实际开支；实际支出 (Yi1U~{:  
actual income 实际入息；实际收入；实际收益 DR]=\HQ  
actual market 现货市场 >D]g:t@v  
actual price 现货价；实际价格 ]90BIJ]*c  
actual profit 实际利润 4^uQB(}Z  
actual quotation 实盘；实际价位；实际报价 c_"=G#^9@i  
actual year basis 按实际年度计算 {BV0Y.O  
actuals 实货 E;v#'  
actuarial investigation 精算调查 9u[^9tL+D  
actuarial principle 精算原则 k-it#'ll{x  
actuarial report 精算师报告 \jA#RF.W  
Actuarial Society of Hong Kong 香港精算学会 RW"QUT  
actuarial valuation 精算师估值 vq?Lej  
actuary 精算师 4
# +i\H`  
ad referendum agreement 暂定协议；有待覆核的协定 WSEw:pln  
ad valorem duty 从价税；按值征税 hK]mnA[Y  
ad valorem duty system 从价税制 %lsRj)n  
ad valorem fee 从价费 lo!^h]iE!  
ad valorem tariff 从价关税 P^'TI[\L9  
additional allowance 额外免税额 :/A7Z<u,  
additional amount for unexpired risk 未过期风险的额外款额 Ymvd3>_  
additional assessable profit 补加应评税利润 a+mrsyM  
additional assessment 补加评税 w?#s)z4}g  
additional commitment 额外承担 *Wj]e%  
additional commitment vote 额外承担拨款 N!~O~Eo3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  zSd!n  
additional dependent parent allowance 供养父母额外免税额 Ww=^P{q\  
additional provision 额外拨款 Gxhr0'  
additional stamp duty 附加印花税 @T.+:U@S  
additional tax 补加税罚款；补加税款 x-nO; L-2p  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
d#8 n<NM  
adjudged bankrupt 被裁定破产 -v %n@8p  
adjudicated bankrupt 裁定破产人 px${ "K<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 .9NYa|+0  
adjudication of bankruptcy 裁定破产；宣告破产 n2A ; `=  
adjudication of insolvency 裁定无力偿还债务 k\76`!B  
adjusted actual 经调整的实数；调整后的实数 }G/!9Zq  
adjusted current assets 经调整的流动资产；调整后的流动资产 UaCfXTG  
adjusted figure 经调整的数字；调整后的数额 c-VIpA1  
adjusted liabilities 经调整的负债；调整后的负债 RCqd2$K"J+  
adjusted loss 经调整的亏损；调整后的亏损 A3mvd-k  
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 =\`iC6xP}  
adjusted profit 经调整的利润；调整后的利润 /@ww"dmqU  
adjusted surplus 经调整的盈余额；调整后的盈余额 y5{Vx{V"Q  
adjusted value 经调整的价值；调整后的价值 LWdA3%  
adjustment 调整；修订；理算〔保险〕 -DuI 6K  
adjustment centre 调剂中心 'fjo
uO  
adjustment lag 调整过程的时间差距；调整时差 [s{ B vn  
adjustment mechanism 调整机制 <N{wFvF  
adjustment of loss 亏损调整 q0C%">>1#  
adjustment process 调整过程；调整程序 d/Sw.=vq  
adjustment range 调整幅度 (S~kNbIa  
administered exchange rate 受管制汇率 r03%+:  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕  Q}9!aB,  
administration expenses 行政费用 |:w)$i& *  
administration fee 手续费；行政费 I>EEUQR/$H  
administration in bankruptcy 破产管理 ^UCH+Cyl  
administration order 遗产管理令 G^|!'V  
administrator 管理人；遗产管理人 vf5q8/a  
administrator of the estate 遗产管理人 baoyU
#X9  
admission of debt 债项承认书 +)hxYLk&I  
admission of proof 接纳债权证明 uf^HDrr<L  
advance 放贷款项；垫付款项；预支款项；预付款项 `r'$l<(4WV  
advance account 暂支帐目；预付款帐户 xx@[ecW  
advance compensation 预付补偿金 hmkm^2  
advance from shareholder 股东垫款 ,njlKkFw^Z  
advance pending reimbursement 预支以待日后付还 9OYyR  
advanced economy 先进经济体系 boq=@Qh
 
advancement 预付；预付财产 l6*MiX]q  
advances warrant 垫款令 1}_4C0h\'  
advancing 贷出 b>2{F6F  
adverse balance 逆差 UgLFU#  
adverse exchange 逆汇 A.vf)hO  
advertisement addressed to shareholders 在报章刊登的致股东通告
PI.Zd1r  
advice for collection 托收通知书 QWc,J
Cu  
advice of drawing 提款通知书；汇票通知书 xa'^:H $X  
advice of payment 付款通知 *Z$W"JP  
Advisory Committee [Securities and Futures Commission] yJ/YK  
谘询委员会〔证券及期货事务监察委员会〕 |}?H$d  
Advisory Committee on Diversification 经济多元化谘询委员会  + \]-"  
affidavit 誓章；遗产申报誓章 sW-0G$,|  
affidavit of no receipt 述明无收款的誓章 <Umr2Vw-  
affiliate 联号；联营公司；附属公司 K491
QXG  
affiliated company 附属公司；联号；联营公司 XV}}A^  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 5sANF9o!  
affordability 负担能力 %:s+5*SKe  
African Development Bank [AfDB] 非洲开发银行 *_Vv(
H&  
after-acquired property 事后取得的财产 )@ofczl6  
after-hours dealing 市后交易 [Tl66Eyl  
after-tax profit 税后盈利；税后利润；税后溢利 ;W T<]  
agency agreement 代理协议 C :An  
agency expenses 代理机构的开支 !1Hs;K  
agency fee 代理费 ?fN6_x2e3  
Agency Law 《代理法》 5 JlgnxR
q  
agent 代理人；承销人 mlxtey6H3  
agent of company 公司代理人 Y&1N*@YP  
agent's fee 代理人费；经纪费 3G[|4v?[<_  
aggregate 总计；总数；总体数字 "=w:LRw  
aggregate amount 总款额；总额 Er;qs*f  
aggregate assets and liabilities 总体资产与负债 NLr
a"Z  
aggregate at constant price 按固定价格计算的总体数字 ^Ze(WE)  
aggregate demand 总需求 &~Y%0&F,&  
aggregate gross position 总持仓量 qm"SN<2S*  
aggregate limit 总限额 ufe|I
  
aggregate of salaries tax 合计薪俸税 p+8o'dl8=  
aggregate performance 总体表现；总体业绩 x`c7*q%  
aggregate supply 总体供应 Gy[anDE&  
aggregate surplus 总盈余 YKz#,  
aggregate total 整体总额 -K lR"
:  
aggregate value 总值；合计价值 tz8fZ*n  
aggregated basis 合计基准 { "M2V+ep  
aggregated net chargeable income 合计应课税入息实额 Ph%{h"  
aggregation 合并计算；合计；总和
MhR`  
aggregation of incomes of husband and wife 夫妇入息合并计算 {?Nm"#  
aggregation of property 财产的总和 c9G%;U)  
agio 差价；贴水 S]ayH$w\Q  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 _|4R^*/4  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment O\ _ro.  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 %Z4*;VwQ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment I`(53LCqo  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Gh/nNwyu<  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;<q2  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1a/C(4_k  
agreement for a settlement 授产协议 PJ;WNo8  
agreement for assignment 转让协议 vQ*RrHG?c  
agreement for sale 售卖协议；买卖协议 AmHj\NX$  
agreement for sale and purchase 买卖协议 SzIzQR93&  
agreement for the payment of interest 支付利息协议 q01 L{~>bz  
agreement for the repayment of money 还款协议 :{N*Z}]  
agreement of reinsurance 再保险协议 "b~C/-W I  
Agricultural Bank of China 中国农业银行 +WAkBE/  
air passenger departure tax 飞机乘客离境税 YHO}z}f[!  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $K!Jm7O\  
airport tax 机场税 ~Ni  
alcohol duty 酒精税 o5p{ O>D[z  
alienation 让与；让渡；转让 1&! i:F#  
alimony 生活费；赡养费 SGSyO0O  
All Ordinaries Index [AOI] 所有普通股指数 qF4tjza;k
 
all risks 全险；综合险 .n1&Jsey  
All Sales Record for Stock Market 《股票市场成交报告》 *ma w`1
 
Allied Capital Resources Limited 新联财务有限公司 pJvPEKN  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 eM_;rMCr}  
allocation letter 拨款信件 4P[MkMoC  
allocation of fund 分配款项；预留款项 )M
.s<Y  
allocation of profit 利润分配；溢利分配 <zR{'7L/  
allocation warrant 拨款令 },j |eA/W  
allotment 分配；配股 m_*wqNFA6  
allotment notice 股份配售通知；配股通知 dkz% Y]  
allotment of shares 股份分配 ed`
"xm  
allowable 可获宽免；免税的 3!b $R?kZ  
allowable business loss 可扣除的营业亏损 ". tW5O>  
allowable expenses 可扣税的支出 pdRM%ug   
allowance 免税额；津贴；备抵；准备金 Nna.NU1  
allowance for debts 债项的免税额 JyZuj>` 6  
allowance for depreciation by wear and tear 耗损折旧免税额 UP^8Yhdo  
allowance for funeral expenses 殡殓费的免税额 La )M  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ":$4/b6  
allowance for repairs and outgoings 修葺及支出方面的免税额 >9!J?HA  
allowance to debtor 给债务人的津贴 GZ~Tl0U  
alteration of capital 资本更改 v']_)  
alternate trustee 候补受托人 T4]2R  
amalgamation 合并 gMI%!Y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 %jzTQ+.%]^  
ambit of charges 征税范围；收费范围 4`Ud\Jm[s  
amended valuation 经修订的估值 3A!a7]fW  
American Commodities Exchange 美国商品交易所 gSwV:hm  
American Express Bank Limited 美国运通银行 -}%J3j|R:  
American Stock Exchange 美国证券交易所 uK@d?u!`  
amortization 摊销 4W"A*A  
amount due from banks 存放银行同业的款项 KMwV;r  
amount due from banks abroad 存放海外银行同业的款项 M5h r0R{  
amount due from holding companies 控股公司欠款
&^"Ru?MK  
amount due from local banks 存放本港银行同业的款项 zuLW'a6F-
 
amount due to banks 银行同业的存款 ;[::&qf  
amount due to banks abroad 海外银行同业的存款 0~fjY^(  
amount due to holding companies 控股公司存款 !b+4[xky  
amount due to local banks 本港银行同业的存款 gS~H1Ro  
amount due to outport banks 外埠银行同业的存款 #@B"E2F  
amount for note issue 发行纸币的款额 Cjf[]aNJe`  
amount of bond 担保契据的款额 nZbI}kcm  
amount of consideration 代价款额 i]r(VKX  
amount of contribution 供款数额 f256;3n  
amount of indebtedness 负债款额 J _
O5^=BP  
amount of principal of the loan 贷款本金额 ww^\_KGu7  
amount of rates chargeable 应征差饷数额 G1z*e.+y  
amount of share capital 股本额 J=^IS\m  
amount of sums assured 承保款额 ==[=Da~  
amount of variation 变动幅度 syR"p,3EC  
amount of vote 拨款数额 i\6CE|  
amount payable 应付款额 '(5GRI<  
amount receivable 应收款额 `3F#k[IR  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 o^@"eG
$,  
analysis 分析 *SNdU^!  
ancillary risk 附属风险 vN{@c(=g  
annual account 周年帐目；周年帐目报表；年度决算；年结 P$obID  
annual accounting date 年结日期 p/<DR|  
annual allowance 每年免税额；年积金；年度津贴；年津 W'@|ob  
annual balance 年度余额 ">bhxXeiN  
annual disposable income 每年可动用收入 7'IIB1v.\  
annual estimates 周年预算 V\Cl""`XN  
annual fee 年费 I`0-q?l  
annual general meeting 周年大会 Ks%0!X?3q  
annual growth rate 年增率；每年增长率 l53i {o  
annual long-term supplement 长期个案每年补助金 L0wT:x*  
annual pensionable emolument 可供计算退休金的年薪 %l7[eZ{Y  
annual report 年报 #3rS{4[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 BmX'%5ho  
annual return 周年报表；周年申报表；每年报税表格 Pzs
o^^g  
Annual Return Rules 《周年报表规则》 x?wvS]EBg  
annual review of consumer prices 每年消费物价回顾 t*(bF[?  
annual roll-forward basis 逐年延展方式 7S{qo&j'  
annual salary 年薪 /w?e(v<  
annual statement 年度报表；年度决算表 !vwio!  
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 *kLFs|U  
annuitant 年金受益人 L)JB^cxf  
annuity 年金 y*iZ;Bv j  
annuity contract 年金合约 !zE{`Ha~  
annuity on human life 人寿年金 eS8(HI6{^  
antecedent debt 先前的债项 8Rj5~+5  
ante-dated cheque 倒填日期支票 Ixxs(  
anticipated expenditure 预期开支 g"P%sA/E+  
anticipated net profit 预期纯利 P~\rP6 ;  
anticipated revenue 预期收入 I0}.!  
anti-inflation measure 反通货膨胀措施 Av.tr&ZNb  
anti-inflationary stance 反通货膨胀立场 z0}j7n
s]  
apparent deficit 表面赤字 uuY^Q;^I*  
apparent financial solvency 表面偿债能力 PF~@@j  
apparent partner 表面合伙人 VIp|U{  
application for personal assessment 个人入息课税申请书 s>>&3jfM  
application of fund 资金应用 At.&$ t  
application to release as liquidator and to destruct the books of accounts and documents .RxTz9(  
申请免除清盘人职务及毁灭帐簿与文件 w0BphK[  
appointed actuary 委任精算师 pQa51nc  
appointed auditor 委任核数师；委任审计师 <j'K7We/tP  
appointed trustee 委任的受托人 D:@W*,  
appointer 委任人 X?_rD'3  
apportioned pro rata 按比例分摊 "|3I|#s  
apportionment 分配；分摊 8:TX9`,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 SP%X@~d  
apportionment formula 分摊方程式 QEJu.o  
apportionment of estate duty 遗产税的分摊 tYD8Y  
appraisal 估价；评估 "^4*,41U  
appreciable growth 可观增长 [edF'7La  
appreciable impact 显着影响 [5P-K{Ko  
appreciable increase 可观增长 mE<_oRM)  
appreciation 增值；升值 ']nI
a7  
appreciation against other currencies 相对其他货币升值 t
utk*|S  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *Dg@fxCQ
 
appreciation tax 增值税 t1Ts!Q2  
appropriation 拨款；拨用；拨付 s-CAo~,  
appropriation account 拨款帐目 Gld~Gy
B\k  
Appropriation Bill 拨款法案 :qo[@x{  
appropriation-in-aid system 补助拨款办法 q'jOI_b  
approved assets 核准资产 RE t&QP  
approved basket stock 认可一篮子证券 &y_t,8>5  
approved budget 核准预算 IUOf/mM5  
approved charitable donation 认可慈善捐款 =zn'0g,J4  
approved charitable institution 认可慈善机构 2O kID WcM  
approved currency 核准货币；认可货币 I=L["]  
approved estimates 核准预算 ^(;x-d3  
approved estimates of expenditure 核准开支预算 P`Zon  
approved overseas insurer 核准海外保险人 sV"tN2W@  
approved overseas trust company 核准海外信托公司 Vg$d|m${  
approved pooled investment fund 核准汇集投资基金 <Y)14w%  
approved provident fund scheme 认可公积金计划 5RLO}Vn]  
approved provision 核准拨款 8
O^x~[sQ  
approved redeemable share 核准可赎回股份 b()8l'x_|K  
approved regional stock 认可地区性证券 "W5MZ  
approved retirement scheme 认可退休金计划 C@-Hm  
approved subordinated loan 核准附属贷款 0L>3i8'  
arbitrage 套戥；套汇；套利 Qy:yz  
arbitrageur 套戥者；套汇者 l4RqQ+[KA;  
arbitrary amount 临时款项 8$-MUF,  
arrangement 措施；安排；协定 |co#X8J  
arrears 欠款 />xEpR3_A  
arrears of pay 欠付薪酬 yD<#Q\,  
arrears of revenue 逾期未收税款；逾期未收的帐项 gxhp7c182  
articles of association 组织章程；组织细则；组织章程细则 fS}Eu4Xe  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 E]q>ggeNH  
ascertainment of profit 确定利润 GIlaJ!/  
"Asia Clear" “亚洲结算系统” ~T}D#}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 G:e=9qTf  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Ow-ejo  
Asian Development Fund [ADF] 亚洲发展基金 *l d)nH{  
Asian dollar bond 亚洲美元债券 Rc)]A&J  
Asian dollar market 亚洲美元市场 U,b80%k:  
Asian dollar rate 亚洲美元利率 VsA
_
x  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 5JOfJ$(n  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .x$V~t  
asked price 沽盘；喊价；索价；卖方报价 og$dv 23  
assessable income 应评税入息 @yGnrfr  
assessable loss 应评税亏损 B)/&xQu  
assessable profit 应评税利润 @%g:'^/  
assessable value 应评税值 T \34<+n1N  
assessed profit 估定利润 e[k\VYj[  
assessed value 经评估价值 #NT~GhWFf  
assessment 评税；评定；估价；评税单 Rq15AR  
assessment number 评税编号；估价编号 em'3 8L|(  
assessment of additional tax 补加税评税 SMvlEj^
 
assessment of performance 业绩评估；实绩评价 pe[huYE  
Assessor 评税主任 wOUCe#P|r  
asset price bubbles 资产价格泡沫 heF'7ezv#  
asset-backed securities 具资产保证的证券 KXTk.\c  
assets accretion 资产增值 ~DLxIe  
assets and liabilities 资产与负债 \R&ZWJKh  
assets betterment statement 资产递增表；资产改进表 !@gjIYq
_Y  
assets lending 实物放款；有抵押贷款 P,S!Z&!  
assets of the company passing on the death 死者去世时转移的公司资产 j; /@A lZl  
assets pledged as security for liabilities 用作负债抵押的资产 (|W6p%(  
assets portfolio 资产投资组合 &}gH!5L m  
assets price 资产价格 $xvwnbq#y  
assets quality 资产质素 D{]w+  
assets realization 资产变现 {w>ofyqfp&  
assets refinancing arrangement 资产再集资安排 2QHu8mFU  
assets securitization 资产证券化 *[nS
*D\:  
assets situated outside Hong Kong 在香港以外地方的资产 W[!bF'-10  
assets stripping 削减资产；拆卖资产 #SLiv  
assets value 资产值 9MRe?  
assignee 承让人 yj,+7[)  
assignment 转让；转让书；转让契 sN
[q.M?  
assignment of interest 权益转让 Qe[ai?iJkt  
assignment of letters patent and trade mark 专利证书及商标转让 O6-"q+H)  
assignment of property 物业转让；物业转让书 Sr10ot&ox  
assignment right 转让权 1 xrmmK  
assignor 转让人 bxz6 >>  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 {flxZ}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [:Odb?+`F  
associate member 附属会员 .dBW{|gN  
associated body corporate 相联法人团体 $>~4RXC  
associated company 相联公司；联属公司 )Z?\9'6e4  
associated corporation 相联法团 +]
Bx4r?p  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] )N ^g0L  
公认会计师公会〔英国〕 wd:SBU~f5*  
Association of Futures Exchange Brokers 香港期货经纪协会 . =A|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 cMt , 80  
association of underwriters 承保人组织 n@e|PWu  
assumption of control 接管 VN4H+9E  
assurance 担保；保险；转易；转易书 QEL3b4Vm  
assurance of interest 权益的转易 WAw} ?&k  
at 19XX price 按一九ＸＸ年价格计算 $uNYus^vS  
at a discount 按赔价计算；按贴水价格计算；打折扣 g|3FJA/  
at a premium 按溢价计算；按升水价格计算 DOo34l6#  
at call 通知付款；按通知 -,xsUw4  
at constant market price 按固定市价计算 x:Tm4V{  
at constant price 按固定价格计算 tdRnRoB  
at cost 按成本计算 h "r)z6Q/  
at current market price 按当时市价计算；按现时市价计算 V@>s]]HMq#  
at current price 按当时价格计算；按现时价格计算 _q\w9gN  
at factor cost 按要素成本计算；按生产要素成本计算 ?<$DQ%bf  
at money-of-the-day price 按付款当日价格计算 HQ8;d9cGir  
at or better 按指定或较佳价位〔买卖指令〕 B8G1 #V_jK  
at par 按面值计算；平价 t?kb
N\,  
at sight 见票即付 4~{q=-]V  
at the close 按收市盘 ddjaM/.E  
at the opening 按开市盘 a)8M'f_z  
attestation 见证；见证条款 ('p~h-9Vi  
at-the-money option 平价期权 Ik|nL#JH]  
attorney 受权人；受托代表人 '%9e8C|  
attornment 新拥有人承认书 N
vfQa6?;  
attributable profit 可归属利润 3+jqf@fO  
attributable share value 可归属股份价值 1vBXO bk  
Auckland Stock Exchange 奥克兰证券交易所 jkIgEF2d*  
auction 拍卖 5Y97?n+6  
auctioneer 拍卖商 13P8Zmco  
audit 审计；核数 i/UHDqZ  
Audit Commission 审计署 ;HeUD5Nt6F  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] WY%'ps_]<  
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〕 9rmOf Jo:  
audit review 帐目审查 vN%SN>=L<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 *G#W],~0  
audited account 审计帐目；经审计的帐目 v5GV"qY  
audited annual account 经审计的周年帐目 Wf=D'6w  
audited balance sheet 经审计的资产负债表 Ie~#k[X  
auditor 核数师；核数主任；审计师 !7lS=D(?  
auditor's certificate 核数师证明书；审计师证明书 W`^Zb
[  
auditor's report 核数师报告；审计师报告 bgjo_!J+Pp  
Aussie bond 澳元债券 }Z_w8+BZ  
austerity budget 紧缩预算 n15F4DnP  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 TnqspS2;R  
Australia All Ordinaries Index 澳洲所有普通股票指数 Ln})\ UDK)  
Australian Dollar [AUD] 澳元 bi bjFg  
Australian Options Market 澳大利亚期权市场 T0ebW w  
Australian Securities Commission 澳洲证券事务监察委员会 /K"koV;  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 nDSmr  
Australian Stock Exchange 澳大利亚证券交易所 _kb $S  
Austrian Schilling [ATS] 奥地利先令 7N/v  
authentication 认证；鉴证 SAt{At  
authority to purchase 委托购买证；委购书 Uzb~L_\Rmt  
authorization 认可；核准；授权；授权书 uf (`I  
authorization by direction 指示授权 dw8Ce8W  
authorization by instruction 指令授权 <$LVAy"RD  
authorization by warrant 令状授权 !K#Q[Ee  
authorization of unit trust 单位信托的认可 !PI& y  
authorized agent 指定代理人 ?1Lzbou  
authorized capital 法定资本 bBBW7',[a  
authorized clerk 出市员 ((TiBCF4  
authorized dealer 认可交易商 1;R1Fj&
 
authorized financial institution 认可财务机构 X/fk&Cp  
authorized fund 认可基金 W|oLS  
authorized fund house 获授权的基金公司；认可基金公司 N*N@wJy:5  
authorized institution 认可机构 .AOf-a  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 pDO&I]S`q0  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 8o-*s+EY"&  
authorized insurer 获授权保险人；获认可承保人 0 V
:z(r  
authorized investment 特准投资项目 b/='M`D}#G  
authorized person 获授权人 r<38; a  
authorized representative 获授权代表 0!YB.=\{_q  
authorized share capital 法定股本 z^to"j  
automated quotation system 自动报价系统 't:|>;Wx  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #8G(r9  
自动交易系统〔香港期货交易所有限公司〕 sG`:mc~0  
automatic adjustment mechanism 自动调整机制  &y/  
automatic adjustment system 自动调整系统 ^b=9{.5  
Automatic Clearing House 自动票据交换所 tY^MP5*  
automatic exchange rates accumulation system 自动化汇率累集系统 KPIc?|o/6  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 M/XxiF  
automatic teller machine [ATM] 自动柜员机 YoV^Y&:9<  
autopay 自动转帐 p}%T`e=Z9  
available assets 可用资产 I6d4<#Q@L  
available fiscal reserve 现存财政储备 gz-X4A"  
available profit 可用利润 g/&`NlD  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 Sdl1k+u  
average 平均；平均数；海损 z;GR(;w/  
average basic salary 平均基本薪金 G:NI+E"]  
average consumer expenditure 平均消费开支；一般消费开支 F3$@6J8<[z  
average cost 平均成本 b13XHR)0  
average cost of land production 增辟土地平均成本 1@*qz\ YY  
average daily turnover 平均每日成交额 IKx]?0sS  
average daily wage rate 平均每日工资率 1Uzsw  
average expenditure pattern 平均开支模式 $Cw> z^}u  
average growth rate 平均增长率 J0@<6~V6o  
average net fixed assets 固定资产平均净值 <u2rb6  
average of relatives 相对价格平均数 E_-3G<rt  
average price 平均价格 {//;GC*  
average propensity to consume 平均消费倾向；一般消费倾向 MYgh^%w:  
average propensity to save 平均储蓄倾向；一般储蓄倾向 tJ>|t hk  
average rate 平均率 }!=}g|z#|  
average revenue 平均收入；平均收益 #p@8m_g  
average stock 平均库存；平均存货 [jb3lO$Xa  
average yearly rent 平均年租 v0762w  
avoidance of double taxation 避免双重课税 %$K2$dq5  
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 9Yih%d,  
e!cZW.B=`f  
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