一些有用的会计术语(也不知道发的地方对不对)A

A: YMd&To0s  
A share Ａ股；甲类股份 Ncs4<"{$  
abatement of tax 减税；减扣免税额 nph7&[xQI  
ABN AMRO Bank N.V. 荷兰银行 :e5:\|5*5  
above-the-line expenditure 线上项目支出；经常预算支出 35-DnTv  
above-the-line receipt 线上项目收入；经常预算收入 H-nFsJ(R!c  
ABSA Asia Limited 南非联合亚洲有限公司 EN5G:hD  
absolute change 绝对数值变更 7TMDZ*  
absolute expenditure 实际开支 "\wDS2M)  
absolute guideline figure 绝对准则数字 FB?q/_  
absolute interest 绝对权益 c%6 @ z  
absolute order of discharge 绝对破产解除令 Y`E{E|J  
absolute profit margin 绝对利润幅度 Xs.$2  
absolute value 实值；绝对值 &mO/u
=u  
absolutely vested interest 绝对既得权益 6&/ Ew4 e  
absorbed cost 已吸收成本；已分摊成本 P@o,4\;K  
absorption 吸收；分摊；合并 y^0HCp{  
absorption rate 吸收率；摊配率；分摊率 {+9^PC_hm;  
ACB Finance Limited 亚洲商业财务有限公司 cQUH%7m  
acceptable form of reciprocity 合理的互惠条件 QiQ2XW\E  
acceptable rate 适当利率；适当汇率 oX=*MEfX  
acceptance agreement 承兑协议 v#T?YK  
acceptance for honour 参加承兑 c1Fru  
acceptor 承兑人；接受人；受票人 )l 4>=y  
acceptor for honour 参加承兑人 w
[J (E  
accident insurance 意外保险 p4<M|1Z&  
Accident Insurance Association of Hong Kong 香港意外保险公会 n9mM5H47  
accident insurance scheme 意外保险计划 ImT+8pa  
accident year basis 意外年度基准
rTm>8et
 
accommodation 通融；贷款 0k.#  
accommodation bill 通融票据；空头票据 7>c 0V&  
accommodation party 汇票代发人 tq4"QBIKh  
account balance 帐户余额；帐户结余 w<8O=  
account book 帐簿 6@,'m  
account collected in advance 预收款项 Q T0IW(A  
account current book 往来帐簿 6cgpg+-a  
account of after-acquired property 事后取得的财产报告 `gBXeG2fn  
account of defaulter 拖欠帐目 a3(7{,Ew  
account payable 应付帐款 "`V"2zZlj  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ^bY^x+d  
account receivable 应收帐款 K
"t:B  
account receivable report 应收帐款报表 eKU@>5  
account statement 结单；帐单；会计财务报表 ,/[dmoe  
account title 帐户名称；会计科目 /o}0oo5B  
accountant's report 会计师报告 ozxK?AMgG  
Accountant's Report Rules 会计师报告规则 b'Piymx  
accounting and auditing procedure 会计与审计程序；会计与核数程序 -?2&5YB  
Accounting Arrangements 《会计安排》 X,C/x)  
accounting basis 会计基础 ><:lUt*N2  
accounting by Official Receiver 破产管理署署长呈交的帐目 jmA{rD W  
Accounting Circular 《会计通告》 Cs6zv>SR  
accounting class 会计类别 dmTW]P2  
accounting date 记帐日期；会计结算日期 G74a9li@  
accounting for money 款项核算 ]'bQ(<^#  
Accounting Officer 会计主任 nfCd*f  
accounting period 会计报告期；会计期 zei9,^ C  
accounting policy 会计政策；会计方针 b|V4Fp  
accounting practice 会计惯例 D^T7pO  
accounting principle 会计准则 BSq;R
G(  
accounting record 会计记录 `hQ!*f6  
accounting report 会计报告 }GU6Q|s[u[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 sQ3ayB`  
Accounting Society of China 中国会计学会 S:B-nI  
accounting statement 会计报表 n
gH~4HyT  
accounting system 会计制度；会计系统 c?3F9w#  
accounting transaction 会计事项；帐务交易 ck4T#g;=  
accounting treatment 会计处理 9DP75 ti  
accounting year 会计年度 fSQ3 :o  
accretion 增值；添加 <EMLiiNY  
accrual 应计项目；应累算数目 ?'8MI|*l%  
accrual basis 应计制；权责发生制 aaa#/OWQZ  
accrual basis accounting 应计制会计；权责发生制会计 /9vMGef@  
accrue 应累算；应计 59%f|.Z)  
accrued benefit 应累算利益 s+\qie  
accrued charges 应计费用 XQg%*Rw+t  
accrued cumulative preference share dividend 应累算的累积优先股股息 cO"Xg<#y  
accrued expenses 应累算费用 >-./kI "  
accrued interest payable 应付利息；应计未付利息 -T>wi J  
accrued interest receivable 应收利息；应计未收利息 `QyALcO  
accrued right 累算权益 lLwQridFXh  
accruing profit 应累算的利润 I!i#=  
accumulated fiscal reserve 累积财政储备 \"sSS.'  
accumulated profit 累积利润；滚存溢利 w _6Y+  
accumulated reserve 累积储备 0g*r!aa  
accumulation of surplus income 累积收益盈余 (k2J{6]  
acquired assets 既得资产 1wNY}3  
acquisition 收购；购置；取得 xYkgNXGs5  
acquisition cost 购置成本 owS@dbO  
acquisition expenses 购置费用 N~K)0RETn  
acquisition of 100% interest 收购全部股权 Xe^=(| M  
acquisition of control 取得控制权 G<WDyoN=O  
acquisition of fixed assets 购置固定资产 N\?Az668?  
acquisition of shell “买壳” CR|&VxA  
acquisition price 收购价 u g$\&rM>
 
act of God 天灾 %dWFg<< |  
acting partner 执事合伙人 $}"Wta  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ug3lMN4UX  
active partner 积极参与的合伙人 !Pjg&19  
active trading 交投活跃 vgbjvyfN  
actual circulation 实际流通 `/j|Rb|eow  
actual cost 实际成本 :8!3*C-=  
actual expenditure 实际开支；实际支出 'jlXLb  
actual income 实际入息；实际收入；实际收益 [ BC%$Sj  
actual market 现货市场 Pge}xKT  
actual price 现货价；实际价格 NCpn^m)Q}  
actual profit 实际利润 vz_g2.7l\  
actual quotation 实盘；实际价位；实际报价 [q{Txe  
actual year basis 按实际年度计算 .AI'L|FQ%c  
actuals 实货 /Rcd}rO  
actuarial investigation 精算调查 .p*D[o2 9  
actuarial principle 精算原则 +T-zf@j  
actuarial report 精算师报告 |l\/ {F  
Actuarial Society of Hong Kong 香港精算学会 {-]HYk  
actuarial valuation 精算师估值 }Z$G=;3#  
actuary 精算师 v^I%Wm  
ad referendum agreement 暂定协议；有待覆核的协定 Vwg|?sG_  
ad valorem duty 从价税；按值征税 F?AfB[PM  
ad valorem duty system 从价税制 "?(Fb
_}i  
ad valorem fee 从价费 ymVd94L  
ad valorem tariff 从价关税 ?-&D'  
additional allowance 额外免税额 _N#3lU?  
additional amount for unexpired risk 未过期风险的额外款额 ;Sl0kSu  
additional assessable profit 补加应评税利润 qvT+d l3#[  
additional assessment 补加评税 wgP3&4cSUc  
additional commitment 额外承担 'Mhdw
}  
additional commitment vote 额外承担拨款 72.IhBNtT  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 x
9 L\"  
additional dependent parent allowance 供养父母额外免税额 I{ZPv"9j^  
additional provision 额外拨款 tpzdYokh>  
additional stamp duty 附加印花税 "/h"Xg>q  
additional tax 补加税罚款；补加税款 s-S"\zX\D  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0c6AQP"=V  
adjudged bankrupt 被裁定破产 n|2-bRK-  
adjudicated bankrupt 裁定破产人 \I{A33i2w  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 /4BXF4ksi,  
adjudication of bankruptcy 裁定破产；宣告破产 eL4@% ]o  
adjudication of insolvency 裁定无力偿还债务 p<['FRf"  
adjusted actual 经调整的实数；调整后的实数 W/X;|m`  
adjusted current assets 经调整的流动资产；调整后的流动资产 u)]sJ1p  
adjusted figure 经调整的数字；调整后的数额 U4pvQE.m<  
adjusted liabilities 经调整的负债；调整后的负债 qz SI cI  
adjusted loss 经调整的亏损；调整后的亏损 +-137!x\q  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 -T6%3>h  
adjusted profit 经调整的利润；调整后的利润 >{=RQgGy  
adjusted surplus 经调整的盈余额；调整后的盈余额 YAG3PWmD  
adjusted value 经调整的价值；调整后的价值 ADUI@#vk  
adjustment 调整；修订；理算〔保险〕 ")buDU6_  
adjustment centre 调剂中心 <4bo7XH  
adjustment lag 调整过程的时间差距；调整时差 .]l2)O
lLQ  
adjustment mechanism 调整机制 Ci:QIsu*  
adjustment of loss 亏损调整 D4-U[l+K>  
adjustment process 调整过程；调整程序 -iX!F~qS,  
adjustment range 调整幅度 L,GtIZkE  
administered exchange rate 受管制汇率 H;L&G|[  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 }=4".V`-o  
administration expenses 行政费用 \{mJO>x  
administration fee 手续费；行政费 &<b7T$c  
administration in bankruptcy 破产管理 =D$r5D/xd  
administration order 遗产管理令 ->{WO+6(  
administrator 管理人；遗产管理人 /T'nY{  
administrator of the estate 遗产管理人 bG?[":k  
admission of debt 债项承认书 t!C-G+It  
admission of proof 接纳债权证明 F+r6/e6a  
advance 放贷款项；垫付款项；预支款项；预付款项 2p[3Ap  
advance account 暂支帐目；预付款帐户 {
<8#T`I  
advance compensation 预付补偿金 = F<`-6  
advance from shareholder 股东垫款 %/C[\wp81  
advance pending reimbursement 预支以待日后付还 hY9u#3  
advanced economy 先进经济体系 )ISTb  
advancement 预付；预付财产 8RD)yRJ  
advances warrant 垫款令 pU/.|Sh  
advancing 贷出 4w[ta?&6B  
adverse balance 逆差 A+8b]t_k  
adverse exchange 逆汇 ~'mhC46d  
advertisement addressed to shareholders 在报章刊登的致股东通告 LvdMx]*SSr  
advice for collection 托收通知书 @h3)!#\N  
advice of drawing 提款通知书；汇票通知书 'm:B(N@+  
advice of payment 付款通知 |sAg@kM  
Advisory Committee [Securities and Futures Commission]  {`  
谘询委员会〔证券及期货事务监察委员会〕 Inoou'jX  
Advisory Committee on Diversification 经济多元化谘询委员会 +y(h/NcQ  
affidavit 誓章；遗产申报誓章 v[GHqZ  
affidavit of no receipt 述明无收款的誓章 g/gLG:C  
affiliate 联号；联营公司；附属公司 Rgu^> ~  
affiliated company 附属公司；联号；联营公司 N`MQHQ1  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [i_x 1  
affordability 负担能力 {`55nwd  
African Development Bank [AfDB] 非洲开发银行 (7 iMIY  
after-acquired property 事后取得的财产 s:H1v&t,<  
after-hours dealing 市后交易 I78pul8!  
after-tax profit 税后盈利；税后利润；税后溢利 \[jItg,+  
agency agreement 代理协议 v$Z1
Lh  
agency expenses 代理机构的开支 X9w
i:  
agency fee 代理费 C3gz)!3  
Agency Law 《代理法》 _=#mmZkq  
agent 代理人；承销人 58,mu#yq6  
agent of company 公司代理人 ;zODp+4@Q  
agent's fee 代理人费；经纪费 OwUbm0)h^V  
aggregate 总计；总数；总体数字 EG6fC4rfC  
aggregate amount 总款额；总额 IgJC>;]u  
aggregate assets and liabilities 总体资产与负债 %4J?xhd  
aggregate at constant price 按固定价格计算的总体数字 UPF=X)!M  
aggregate demand 总需求 O:)@J b2  
aggregate gross position 总持仓量 3.Kdz}  
aggregate limit 总限额 }X-ggO,  
aggregate of salaries tax 合计薪俸税 qMOD TM~+  
aggregate performance 总体表现；总体业绩 `!N?#N:b)  
aggregate supply 总体供应 zZ-*/THB@R  
aggregate surplus 总盈余 n9DFa3  
aggregate total 整体总额 Tr)[q>  
aggregate value 总值；合计价值 RqR X  
aggregated basis 合计基准 {wySH[V  
aggregated net chargeable income 合计应课税入息实额 f5Oh#  
aggregation 合并计算；合计；总和 ,fRb6s-  
aggregation of incomes of husband and wife 夫妇入息合并计算 9:s!#FYFM  
aggregation of property 财产的总和 P])O\
<)J  
agio 差价；贴水 K~R{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》 C/G[B?:h  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "H8N,eb2  
《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》 J.d<5`7  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment zT"#9"["  
《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》 9"TPDU7"  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment |.5d^z  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Dlp::U*N'  
agreement for a settlement 授产协议 M*%Z5,Tc  
agreement for assignment 转让协议 *d 4D9(  
agreement for sale 售卖协议；买卖协议 AsOI`@FV  
agreement for sale and purchase 买卖协议 ~7g6o^A>  
agreement for the payment of interest 支付利息协议 SrIynO
  
agreement for the repayment of money 还款协议 F
44")fY  
agreement of reinsurance 再保险协议 #q%/~-Uk  
Agricultural Bank of China 中国农业银行 zF7T5Ge  
air passenger departure tax 飞机乘客离境税 G].Z| Z9  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 1|--Xnv  
airport tax 机场税 sKtH4d5)  
alcohol duty 酒精税 >b0}X)Z+U  
alienation 让与；让渡；转让 RWYA`  
alimony 生活费；赡养费 ="4)!
 
All Ordinaries Index [AOI] 所有普通股指数 KMa?2cJH#  
all risks 全险；综合险 va\cE*,@ns  
All Sales Record for Stock Market 《股票市场成交报告》 
q_bB/   
Allied Capital Resources Limited 新联财务有限公司 E),T,  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `fXcW)  
allocation letter 拨款信件 rE 8-MB  
allocation of fund 分配款项；预留款项 Rd/!CJ@g  
allocation of profit 利润分配；溢利分配 lCXo+|$?s  
allocation warrant 拨款令 ^
Ue>T8  
allotment 分配；配股 CAf
G3;  
allotment notice 股份配售通知；配股通知 a9%# J^!  
allotment of shares 股份分配 [/FIY!nC?  
allowable 可获宽免；免税的 L-yC'C  
allowable business loss 可扣除的营业亏损 E@p9vf->  
allowable expenses 可扣税的支出 y$rp1||lH  
allowance 免税额；津贴；备抵；准备金 ^<c?Ire  
allowance for debts 债项的免税额 K2JS2Y]  
allowance for depreciation by wear and tear 耗损折旧免税额 H|]Q;,C  
allowance for funeral expenses 殡殓费的免税额 >K3Lww)Ln  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ?]S*=6  
allowance for repairs and outgoings 修葺及支出方面的免税额 'tekn
e  
allowance to debtor 给债务人的津贴 8I%1 `V  
alteration of capital 资本更改 ynhH5P|6,  
alternate trustee 候补受托人 5n<Efi]j  
amalgamation 合并 t+t&eg  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HzV3O-Qz]  
ambit of charges 征税范围；收费范围 7y!{lr=n  
amended valuation 经修订的估值 Wuk
D|BCC  
American Commodities Exchange 美国商品交易所 gU:j
x  
American Express Bank Limited 美国运通银行 -4.+
&'  
American Stock Exchange 美国证券交易所 _ ._'\  
amortization 摊销 U:H*b{`TU  
amount due from banks 存放银行同业的款项 1jR<H$aS  
amount due from banks abroad 存放海外银行同业的款项 6v-h!1p{u  
amount due from holding companies 控股公司欠款 YvonZ  
amount due from local banks 存放本港银行同业的款项 p4=^ UP  
amount due to banks 银行同业的存款 z
@2NAC  
amount due to banks abroad 海外银行同业的存款 bLg1Dd7Q  
amount due to holding companies 控股公司存款 5^qI6
U  
amount due to local banks 本港银行同业的存款 WE\V<MGS/  
amount due to outport banks 外埠银行同业的存款 c(fwl`y!x  
amount for note issue 发行纸币的款额 %j yLRT]H  
amount of bond 担保契据的款额 R b'"09)$  
amount of consideration 代价款额 b@Fa|>"_  
amount of contribution 供款数额 wNn6".S   
amount of indebtedness 负债款额 wml`3$"cf  
amount of principal of the loan 贷款本金额 s<:J(gD  
amount of rates chargeable 应征差饷数额 P69S[aqW  
amount of share capital 股本额 7+fFKZFKF  
amount of sums assured 承保款额 i9Qx{f88  
amount of variation 变动幅度 W1 E((2  
amount of vote 拨款数额 AyddkjX  
amount payable 应付款额 :%R3( &  
amount receivable 应收款额 I/c* ?  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 |,o!O39}>  
analysis 分析 c}Qj
KJ-c  
ancillary risk 附属风险 Vx'_fb?wap  
annual account 周年帐目；周年帐目报表；年度决算；年结  C+_ NG  
annual accounting date 年结日期 _
("{f
J,A  
annual allowance 每年免税额；年积金；年度津贴；年津 o`G@Je_}x  
annual balance 年度余额 *x$\5;A  
annual disposable income 每年可动用收入 H'+P7*k#M  
annual estimates 周年预算 {C [7V{4(%  
annual fee 年费 [!"u&iu`  
annual general meeting 周年大会 *+5AN306  
annual growth rate 年增率；每年增长率 vNP,c]:%  
annual long-term supplement 长期个案每年补助金 DEIn:d  
annual pensionable emolument 可供计算退休金的年薪 #8cY,%<S]  
annual report 年报 ,`K'qms  
Annual Report on the Consumer Price Index 《消费物价指数年报》 VK8 5A  
annual return 周年报表；周年申报表；每年报税表格 e tY9Pq  
Annual Return Rules 《周年报表规则》 WSL_Dc  
annual review of consumer prices 每年消费物价回顾 #,Rmu  
annual roll-forward basis 逐年延展方式 w _n)*he)z  
annual salary 年薪 ip~PF5  
annual statement 年度报表；年度决算表 ^b'[81%  
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 A>Js`s  
annuitant 年金受益人 C]82Mt  
annuity 年金 Jjv, )@yo  
annuity contract 年金合约 !9B)/Xi  
annuity on human life 人寿年金 tT'+3  
antecedent debt 先前的债项 RV-
7y^[]^  
ante-dated cheque 倒填日期支票 BDpeA
F8z  
anticipated expenditure 预期开支 v*kTTaU&  
anticipated net profit 预期纯利 VHJOj  
anticipated revenue 预期收入 F]xo*  
anti-inflation measure 反通货膨胀措施 '6WaG hvO  
anti-inflationary stance 反通货膨胀立场 .7" f~%&oP  
apparent deficit 表面赤字 (h%!Kun  
apparent financial solvency 表面偿债能力 T0
i_X(_  
apparent partner 表面合伙人 ]oj 2  
application for personal assessment 个人入息课税申请书 :Fm)<VN"  
application of fund 资金应用 L9(fa+$+#  
application to release as liquidator and to destruct the books of accounts and documents Ga"t4[=I  
申请免除清盘人职务及毁灭帐簿与文件 p3&w/K{L6w  
appointed actuary 委任精算师 G}d@^9FkE  
appointed auditor 委任核数师；委任审计师 r\Zz=~![<  
appointed trustee 委任的受托人 ;kY'DKL(  
appointer 委任人 !>+YEZ"  
apportioned pro rata 按比例分摊 b k 30d  
apportionment 分配；分摊 Z3)1!|#Q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Zj%l (OVq  
apportionment formula 分摊方程式 6s@'z<Ct  
apportionment of estate duty 遗产税的分摊 GHfsq|*j,Z  
appraisal 估价；评估 UT%^!@u  
appreciable growth 可观增长 h5>JBLawQP  
appreciable impact 显着影响 7YrX3Hx8  
appreciable increase 可观增长 46Vx)xX  
appreciation 增值；升值 YQLp#  
appreciation against other currencies 相对其他货币升值 (=,p"3^  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 l-g+E{ZM  
appreciation tax 增值税 I8rtta  
appropriation 拨款；拨用；拨付 "aHA6zTB  
appropriation account 拨款帐目 4
fgA3%  
Appropriation Bill 拨款法案 '7 SFa]tH  
appropriation-in-aid system 补助拨款办法 a~jM^b;VN  
approved assets 核准资产 t[|^[%i  
approved basket stock 认可一篮子证券 <J!#k@LY]7  
approved budget 核准预算 "CX&2Xfe  
approved charitable donation 认可慈善捐款 *%bQp  
approved charitable institution 认可慈善机构 A70x+mjy^T  
approved currency 核准货币；认可货币 =y.?=`"  
approved estimates 核准预算 %i:Sf  
approved estimates of expenditure 核准开支预算 rjHL06qE  
approved overseas insurer 核准海外保险人 eKsc ["  
approved overseas trust company 核准海外信托公司 PQDWY
 
approved pooled investment fund 核准汇集投资基金 ED[`Y.;  
approved provident fund scheme 认可公积金计划 l@Uo4b^4x  
approved provision 核准拨款 Ep)rEq6  
approved redeemable share 核准可赎回股份 zo4 IY`3  
approved regional stock 认可地区性证券 LR|LP)I  
approved retirement scheme 认可退休金计划 gmd-$%"  
approved subordinated loan 核准附属贷款 fO|oV0Rw  
arbitrage 套戥；套汇；套利 )5Mf,  
arbitrageur 套戥者；套汇者 [9Q}e;T  
arbitrary amount 临时款项 v2][gn+58  
arrangement 措施；安排；协定 WW\t<O;z  
arrears 欠款 k` cz$>  
arrears of pay 欠付薪酬 nO.RB#I$F  
arrears of revenue 逾期未收税款；逾期未收的帐项 d2Pqi* K  
articles of association 组织章程；组织细则；组织章程细则 ( E;!.=%  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 =8#$'1K,v  
ascertainment of profit 确定利润 {a;my"ly  
"Asia Clear" “亚洲结算系统” XR3=Y0YDf  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 wa7)  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 K=nW|^  
Asian Development Fund [ADF] 亚洲发展基金 mWN9/+!  
Asian dollar bond 亚洲美元债券 4EQ-48h17  
Asian dollar market 亚洲美元市场 /i.3v45t"  
Asian dollar rate 亚洲美元利率 ~;> psNy  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 6HeZ<.d
&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 m_ >+$uL  
asked price 沽盘；喊价；索价；卖方报价 '@t}8J  
assessable income 应评税入息 :!Ea.v  
assessable loss 应评税亏损 b}s)3=X@q  
assessable profit 应评税利润 &iYy  
assessable value 应评税值 \-i5b  
assessed profit 估定利润 U(*k:Fw  
assessed value 经评估价值 kB:6e7D|[  
assessment 评税；评定；估价；评税单 6d4)7PL  
assessment number 评税编号；估价编号 XpS].P9  
assessment of additional tax 补加税评税 !} ~K'1"  
assessment of performance 业绩评估；实绩评价 [ed6n@/O@  
Assessor 评税主任 %+0 7>/  
asset price bubbles 资产价格泡沫 98O0M#|d  
asset-backed securities 具资产保证的证券 @'XxMO[Z!<  
assets accretion 资产增值 ~ A?  
assets and liabilities 资产与负债
w&VMb&<  
assets betterment statement 资产递增表；资产改进表 cVk&Yp;[*  
assets lending 实物放款；有抵押贷款 b8o}bm{s  
assets of the company passing on the death 死者去世时转移的公司资产 /1O
zX'5f  
assets pledged as security for liabilities 用作负债抵押的资产 JzI/kH~  
assets portfolio 资产投资组合 l.gt+
e  
assets price 资产价格 Tp-<!^o4  
assets quality 资产质素 ,-({m'  
assets realization 资产变现 k?[|8H~2C  
assets refinancing arrangement 资产再集资安排 "eRf3Q7w:  
assets securitization 资产证券化 *|97 g*G(  
assets situated outside Hong Kong 在香港以外地方的资产 fjGYp  
assets stripping 削减资产；拆卖资产 J)yNp,V  
assets value 资产值 ii,/omn:  
assignee 承让人 uj 6dP  
assignment 转让；转让书；转让契 G3r9@2OC  
assignment of interest 权益转让 01~&H8 =  
assignment of letters patent and trade mark 专利证书及商标转让 &T"X kgU5  
assignment of property 物业转让；物业转让书 hqr V {c  
assignment right 转让权 t.
f#_C\  
assignor 转让人 mV\QZfoF  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 YhpNeP{A  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $;@LPE  
associate member 附属会员 +T\c<lJ9  
associated body corporate 相联法人团体 B{`4"uEb$G  
associated company 相联公司；联属公司 ea7l:(C  
associated corporation 相联法团 <S/`-/=2  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] LY>-kz]  
公认会计师公会〔英国〕 ~ 8hAmM  
Association of Futures Exchange Brokers 香港期货经纪协会 o'uv5asdb  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -^a?]`3_v  
association of underwriters 承保人组织 60*;a*cy  
assumption of control 接管 f/!
^QL{  
assurance 担保；保险；转易；转易书 &}N=a  
assurance of interest 权益的转易 @t W;(8-  
at 19XX price 按一九ＸＸ年价格计算 UM?{ba9  
at a discount 按赔价计算；按贴水价格计算；打折扣 0H<&*U_V  
at a premium 按溢价计算；按升水价格计算 qQzf&"  
at call 通知付款；按通知 "otks\I<  
at constant market price 按固定市价计算 gA`x-`  
at constant price 按固定价格计算 N^u,C$zP9C  
at cost 按成本计算 dM|&Y6
  
at current market price 按当时市价计算；按现时市价计算 7*D*nY4+  
at current price 按当时价格计算；按现时价格计算 MJxTzQE  
at factor cost 按要素成本计算；按生产要素成本计算 9t`   
at money-of-the-day price 按付款当日价格计算 Xn<~ln  
at or better 按指定或较佳价位〔买卖指令〕 #:C?:RMS  
at par 按面值计算；平价 7F=Xn@ _  
at sight 见票即付 EKwA1,Xz  
at the close 按收市盘 x^s2bb  
at the opening 按开市盘 Cq-d,  
attestation 见证；见证条款 -5v2E-  
at-the-money option 平价期权 !%pY)69gv  
attorney 受权人；受托代表人 +s(JutC  
attornment 新拥有人承认书 4s{_(gy  
attributable profit 可归属利润 y]z^e\qc)  
attributable share value 可归属股份价值 WGG Va  
Auckland Stock Exchange 奥克兰证券交易所 mn5
"kYy?
 
auction 拍卖 M@
LI(;  
auctioneer 拍卖商 auzrM4<tz  
audit 审计；核数 xUp[)B6?:  
Audit Commission 审计署 D'dE!CAUs  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *TacVp  
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〕 [#}A]1N  
audit review 帐目审查 }4 p3m]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Ib$*w)4:  
audited account 审计帐目；经审计的帐目 3M/iuu  
audited annual account 经审计的周年帐目 eh@6trzp=  
audited balance sheet 经审计的资产负债表 b7X-mkF  
auditor 核数师；核数主任；审计师 t6zc$0-j"  
auditor's certificate 核数师证明书；审计师证明书 B5-G.Z  
auditor's report 核数师报告；审计师报告 ?52{s"N0>  
Aussie bond 澳元债券 'eKvt5&@  
austerity budget 紧缩预算 vkQ81PEt  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 HLjXH#ry  
Australia All Ordinaries Index 澳洲所有普通股票指数 8|\0\Wd;vu  
Australian Dollar [AUD] 澳元 5P?7xRA  
Australian Options Market 澳大利亚期权市场 < C{-ph  
Australian Securities Commission 澳洲证券事务监察委员会 o_!=-AWV  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 m-{t%[Y  
Australian Stock Exchange 澳大利亚证券交易所 s`:>"1\|  
Austrian Schilling [ATS] 奥地利先令 j\,HquTR  
authentication 认证；鉴证 $}{u6*u.,  
authority to purchase 委托购买证；委购书 urJ>dw?FI  
authorization 认可；核准；授权；授权书 O{0TS^  
authorization by direction 指示授权 i0,'b61qE  
authorization by instruction 指令授权 lu]Z2xSv  
authorization by warrant 令状授权 ,34|_  
authorization of unit trust 单位信托的认可 iG:9uDY  
authorized agent 指定代理人 ]Bpdb'  
authorized capital 法定资本 (WW*yv.J  
authorized clerk 出市员 lkj^<%N"r  
authorized dealer 认可交易商 w&A&BE^O/  
authorized financial institution 认可财务机构 Jd].e=]pN  
authorized fund 认可基金 Rnl 4  
authorized fund house 获授权的基金公司；认可基金公司 vcsrI8+  
authorized institution 认可机构 xB&kxW.;  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 a6UW,n"n  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 s_`PPl_D$K  
authorized insurer 获授权保险人；获认可承保人 WK{{U$:$  
authorized investment 特准投资项目 {l/]+8G^  
authorized person 获授权人 A5d(L4Q]a(  
authorized representative 获授权代表 [dsz
z7/L  
authorized share capital 法定股本 sd (I@ &y  
automated quotation system 自动报价系统 -c^/k_n  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^8_`
IT  
自动交易系统〔香港期货交易所有限公司〕 ) h*)
_7  
automatic adjustment mechanism 自动调整机制 (6jr}kP  
automatic adjustment system 自动调整系统 =1rq?M eX  
Automatic Clearing House 自动票据交换所 a$Lry?pb  
automatic exchange rates accumulation system 自动化汇率累集系统 @<GVY))R8  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 q&eUw<(F  
automatic teller machine [ATM] 自动柜员机 M<f=xY2$v  
autopay 自动转帐 "8pfLI  
available assets 可用资产 ~:65e 8K  
available fiscal reserve 现存财政储备 ?J;*  
available profit 可用利润 %s]l^RZ  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 c=S-g 9J  
average 平均；平均数；海损 LU#DkuIG  
average basic salary 平均基本薪金 c|f)k:Q  
average consumer expenditure 平均消费开支；一般消费开支 D$sG1*@s-  
average cost 平均成本 k+(UpO=/*  
average cost of land production 增辟土地平均成本 S Z@ JzOA  
average daily turnover 平均每日成交额 "82<}D^;  
average daily wage rate 平均每日工资率 wm3fd7T  
average expenditure pattern 平均开支模式 nj
z:7]>e  
average growth rate 平均增长率 Tk9/1C{8  
average net fixed assets 固定资产平均净值 M4;A4V=W  
average of relatives 相对价格平均数 ^7l.!s#$b  
average price 平均价格 [+=h[DC  
average propensity to consume 平均消费倾向；一般消费倾向 }v0IzGKs  
average propensity to save 平均储蓄倾向；一般储蓄倾向 0ba
q696<F  
average rate 平均率 W]8tp@  
average revenue 平均收入；平均收益 9!XW):  
average stock 平均库存；平均存货 =c
)O8  
average yearly rent 平均年租 won(HK\1p  
avoidance of double taxation 避免双重课税 Ov vM)?^#  
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 vXUrS+~x  
Sb&sW?M  
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