一些有用的会计术语(也不知道发的地方对不对)A

A: "6]oi*_8  
A share Ａ股；甲类股份 uNy-r`vg  
abatement of tax 减税；减扣免税额 _*}D@yy&  
ABN AMRO Bank N.V. 荷兰银行 yuC"V'  
above-the-line expenditure 线上项目支出；经常预算支出 k|xmZA*  
above-the-line receipt 线上项目收入；经常预算收入 F$>#P7ph\a  
ABSA Asia Limited 南非联合亚洲有限公司 =0&XdxX  
absolute change 绝对数值变更 :&5u)  
absolute expenditure 实际开支 &LM@xt4"^[  
absolute guideline figure 绝对准则数字 kPOk.F%)  
absolute interest 绝对权益 &=t~_ Dc  
absolute order of discharge 绝对破产解除令 @j\;9>I/  
absolute profit margin 绝对利润幅度 &5jc &CS  
absolute value 实值；绝对值 qh bagw~  
absolutely vested interest 绝对既得权益 3B[tbU(  
absorbed cost 已吸收成本；已分摊成本 !rgXB(  
absorption 吸收；分摊；合并 Nj4r[5K  
absorption rate 吸收率；摊配率；分摊率 $ ^)g,  
ACB Finance Limited 亚洲商业财务有限公司 dw#pObH|`  
acceptable form of reciprocity 合理的互惠条件 3q'nO-KJ  
acceptable rate 适当利率；适当汇率 Wv3p!zW3I  
acceptance agreement 承兑协议 }#Up:o]A!  
acceptance for honour 参加承兑 8F\'?7  
acceptor 承兑人；接受人；受票人 /p;OZf]  
acceptor for honour 参加承兑人 H1~9f{
 
accident insurance 意外保险 gRs@T<k2  
Accident Insurance Association of Hong Kong 香港意外保险公会 3I'7+?@@l  
accident insurance scheme 意外保险计划 
`?&C5*P  
accident year basis 意外年度基准 ;t
N@  
accommodation 通融；贷款 ci%$So2#  
accommodation bill 通融票据；空头票据 W;Dik%^tg  
accommodation party 汇票代发人 R(> oyxA[F  
account balance 帐户余额；帐户结余 Hv"qRuQ?[  
account book 帐簿 rU>l(O'b  
account collected in advance 预收款项 @0:Eg1-  
account current book 往来帐簿 (CDh,ZN;|  
account of after-acquired property 事后取得的财产报告 iMM9a;G+  
account of defaulter 拖欠帐目 r 'ioH"=  
account payable 应付帐款 r"L:Mu  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 >]Mhkf/=)  
account receivable 应收帐款 %7[d5[U~ZA  
account receivable report 应收帐款报表 =585TR; V  
account statement 结单；帐单；会计财务报表 f U<<GK70  
account title 帐户名称；会计科目 9;gy38.3  
accountant's report 会计师报告 , Sf:R4=  
Accountant's Report Rules 会计师报告规则 c#9=o;1El  
accounting and auditing procedure 会计与审计程序；会计与核数程序 j`u2\ ;  
Accounting Arrangements 《会计安排》 D(_j;?i  
accounting basis 会计基础 gT fA]  
accounting by Official Receiver 破产管理署署长呈交的帐目 /xg1i1Et  
Accounting Circular 《会计通告》 *Ta
{  
accounting class 会计类别 u<\Sf"fs  
accounting date 记帐日期；会计结算日期 2zsDb'r  
accounting for money 款项核算 $*fEgU% c  
Accounting Officer 会计主任 TD;u"  
accounting period 会计报告期；会计期 o|KmKC n>  
accounting policy 会计政策；会计方针 Fyz1LOH[X  
accounting practice 会计惯例 M&(0n?R"R  
accounting principle 会计准则 9D5v0Qi  
accounting record 会计记录 Rs]Y/9F;{  
accounting report 会计报告 1b7Q-elG  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 )\e0L/K@  
Accounting Society of China 中国会计学会 uMFV^&ZF  
accounting statement 会计报表 BC%V<6JBu(  
accounting system 会计制度；会计系统 ]o9^?iU]  
accounting transaction 会计事项；帐务交易 Q:b>1  
accounting treatment 会计处理 /GP:W6:6z6  
accounting year 会计年度 FYa
BP;@J%  
accretion 增值；添加 KjV1->r#  
accrual 应计项目；应累算数目 +nFC&~q  
accrual basis 应计制；权责发生制 of_Om$  
accrual basis accounting 应计制会计；权责发生制会计 ['c*<f" D2  
accrue 应累算；应计 7?Twhs.O  
accrued benefit 应累算利益 GKXd"8z]  
accrued charges 应计费用 wx/*un%2  
accrued cumulative preference share dividend 应累算的累积优先股股息 St3/mDtH  
accrued expenses 应累算费用 }1Hy[4B(k\  
accrued interest payable 应付利息；应计未付利息 r+k~%5Ff~  
accrued interest receivable 应收利息；应计未收利息 qaBL  
accrued right 累算权益 DRu#vC  
accruing profit 应累算的利润 Gd2t^tc  
accumulated fiscal reserve 累积财政储备 b9l%5a  
accumulated profit 累积利润；滚存溢利 !5zj+N  
accumulated reserve 累积储备 \S#![N
C  
accumulation of surplus income 累积收益盈余 Q=498Y~x  
acquired assets 既得资产 U)S!@2(4  
acquisition 收购；购置；取得 "V4ru&a  
acquisition cost 购置成本 V?Ca[  
acquisition expenses 购置费用 %vWh1-  
acquisition of 100% interest 收购全部股权 #"J
tH"pF  
acquisition of control 取得控制权 !y;xt?  
acquisition of fixed assets 购置固定资产 vcp[$-$QGJ  
acquisition of shell “买壳” G
$iC@,/  
acquisition price 收购价 l !R >I7  
act of God 天灾 78zwu<ET  
acting partner 执事合伙人 8{%[|Ye  
active market 买卖活跃的市场；交投畅旺的市场；旺市 I|P#|0< 2  
active partner 积极参与的合伙人 $2v{4WP7G  
active trading 交投活跃 RZ9chTX/  
actual circulation 实际流通 LyT[  
actual cost 实际成本 pTcN8E&Unz  
actual expenditure 实际开支；实际支出 D7,{p2<2T  
actual income 实际入息；实际收入；实际收益 u`Zj~t  
actual market 现货市场 Z2{G{]EV(  
actual price 现货价；实际价格 G4K3qD#+H  
actual profit 实际利润 WaDdZIz4  
actual quotation 实盘；实际价位；实际报价 V53iWWaFe  
actual year basis 按实际年度计算 lT-LOu|  
actuals 实货 !-|{B3"6  
actuarial investigation 精算调查 fJOA5(  
actuarial principle 精算原则 &n2dL->*#  
actuarial report 精算师报告 FJ V!B&  
Actuarial Society of Hong Kong 香港精算学会 F@@6D0\X?  
actuarial valuation 精算师估值 Pu0O6@Rg  
actuary 精算师 I(
0 *cWO  
ad referendum agreement 暂定协议；有待覆核的协定 a*UxRi8  
ad valorem duty 从价税；按值征税 !L55S03  
ad valorem duty system 从价税制 ty)~]!tA  
ad valorem fee 从价费 ]n&Eb88  
ad valorem tariff 从价关税 g
O]jeO  
additional allowance 额外免税额 =7%c*O <  
additional amount for unexpired risk 未过期风险的额外款额 QR{pph*zn-  
additional assessable profit 补加应评税利润 p V`)  
additional assessment 补加评税 %b3s|o3An  
additional commitment 额外承担 JQ"w{O  
additional commitment vote 额外承担拨款 L=-v>YL+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 KFn[  
additional dependent parent allowance 供养父母额外免税额 drf?7
%v  
additional provision 额外拨款 Z/[ww8b.  
additional stamp duty 附加印花税 ~g|z7o  
additional tax 补加税罚款；补加税款 \~@a/J  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 De:| T8&  
adjudged bankrupt 被裁定破产 HF]|>1WV[  
adjudicated bankrupt 裁定破产人 q5ja \  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 QMWDII&t  
adjudication of bankruptcy 裁定破产；宣告破产 l]__!X  
adjudication of insolvency 裁定无力偿还债务 }*M>gvPo  
adjusted actual 经调整的实数；调整后的实数 ~"#[<d  
adjusted current assets 经调整的流动资产；调整后的流动资产 1usLCG>w{  
adjusted figure 经调整的数字；调整后的数额 9/I|oh_ G  
adjusted liabilities 经调整的负债；调整后的负债 @vkO(o  
adjusted loss 经调整的亏损；调整后的亏损 `@Tl7I\  
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 U8R*i7  
adjusted profit 经调整的利润；调整后的利润 ' lMPI@C6r  
adjusted surplus 经调整的盈余额；调整后的盈余额 `\5u/i'Ca!  
adjusted value 经调整的价值；调整后的价值 ?*2Uw{~}  
adjustment 调整；修订；理算〔保险〕 zDx*R3%  
adjustment centre 调剂中心 };s8xGW:k3  
adjustment lag 调整过程的时间差距；调整时差 7xy[;  
adjustment mechanism 调整机制 1;N5@0%p  
adjustment of loss 亏损调整 `KUl XS(  
adjustment process 调整过程；调整程序 1|/]bffg!c  
adjustment range 调整幅度 ;ax%H @o  
administered exchange rate 受管制汇率 Tg|/UUn  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 [BzwQ 4  
administration expenses 行政费用 YVS~|4hu?i  
administration fee 手续费；行政费 SdQ"S-H  
administration in bankruptcy 破产管理 rq_0"A  
administration order 遗产管理令 t*{B
N>B  
administrator 管理人；遗产管理人 r*XEne  
administrator of the estate 遗产管理人 i*ErxWzu  
admission of debt 债项承认书 55#s/`gd)^  
admission of proof 接纳债权证明 [|"{a  
advance 放贷款项；垫付款项；预支款项；预付款项 lzup! `g  
advance account 暂支帐目；预付款帐户 &'d3Yt  
advance compensation 预付补偿金 EHqcQx`K_  
advance from shareholder 股东垫款 E-J<%+  
advance pending reimbursement 预支以待日后付还 @eU5b63jM  
advanced economy 先进经济体系 78-D/WY/X  
advancement 预付；预付财产 -TU^*  
advances warrant 垫款令 ]3bXJE  
advancing 贷出 W$ag |WV  
adverse balance 逆差 QC^#ns&  
adverse exchange 逆汇 XpU%09K  
advertisement addressed to shareholders 在报章刊登的致股东通告 ud,=O Xq  
advice for collection 托收通知书 t,vj)|:  
advice of drawing 提款通知书；汇票通知书 S1D=' k]  
advice of payment 付款通知 65||]
l  
Advisory Committee [Securities and Futures Commission] rf]'VJg#3  
谘询委员会〔证券及期货事务监察委员会〕 ?A`8c R=)I  
Advisory Committee on Diversification 经济多元化谘询委员会 c#YW>(  
affidavit 誓章；遗产申报誓章 qxW^\u!<  
affidavit of no receipt 述明无收款的誓章 "0]s|ys6<  
affiliate 联号；联营公司；附属公司 oZSPdk  
affiliated company 附属公司；联号；联营公司 Qy_! +q  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 _@:O&G2nB  
affordability 负担能力 P!K;`4Ika  
African Development Bank [AfDB] 非洲开发银行 W2W4w  
after-acquired property 事后取得的财产 .1#G*A|  
after-hours dealing 市后交易 Z%\*\6L)  
after-tax profit 税后盈利；税后利润；税后溢利 5}MjS$2og  
agency agreement 代理协议 4J${gcju  
agency expenses 代理机构的开支 5 i;n:&Y  
agency fee 代理费 X[r\ Qa  
Agency Law 《代理法》 m6 @,J?X  
agent 代理人；承销人 QkU6eE
<M*  
agent of company 公司代理人 (D1$&  
agent's fee 代理人费；经纪费 moT*r?l  
aggregate 总计；总数；总体数字 mO(A'p "b  
aggregate amount 总款额；总额 &h_do8R  
aggregate assets and liabilities 总体资产与负债 g:]X '%Ub  
aggregate at constant price 按固定价格计算的总体数字 BA(PWX`H  
aggregate demand 总需求 " }oH3L  
aggregate gross position 总持仓量 =LHz[dSL  
aggregate limit 总限额 _,{R3k  
aggregate of salaries tax 合计薪俸税 b]cnTR2E  
aggregate performance 总体表现；总体业绩 Z.rR)  
aggregate supply 总体供应 (+lCh7.  
aggregate surplus 总盈余 ('Doy1L  
aggregate total 整体总额 nkii0YB!  
aggregate value 总值；合计价值 B9i<="=p  
aggregated basis 合计基准 ,ctm;T1H+  
aggregated net chargeable income 合计应课税入息实额 {RPZq2Tpc  
aggregation 合并计算；合计；总和 ZxvBo4>tH  
aggregation of incomes of husband and wife 夫妇入息合并计算 Kdr7JQYzuz  
aggregation of property 财产的总和 \PJpy^i  
agio 差价；贴水 \6WVs>z  
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》 4<(U/58a*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3:~  *cU  
《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》 %=EN 3>,  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment kK&M>)&o#  
《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》 "-afHXED  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (HD8Mm  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 uXkc07 r'  
agreement for a settlement 授产协议 F\IJim-Rh  
agreement for assignment 转让协议 hF;TX.Y6  
agreement for sale 售卖协议；买卖协议 49d02AU%  
agreement for sale and purchase 买卖协议 Tw0GG8(c  
agreement for the payment of interest 支付利息协议 pas^FT~  
agreement for the repayment of money 还款协议 !Un&OAy.!  
agreement of reinsurance 再保险协议 _Z{EO|L  
Agricultural Bank of China 中国农业银行 P
'Diie  
air passenger departure tax 飞机乘客离境税 8k|&&3_[?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 NL}Q3Vv1.  
airport tax 机场税 }ofx?s}  
alcohol duty 酒精税 L-z9n@=8\  
alienation 让与；让渡；转让 Gw1Rp  
alimony 生活费；赡养费 N&jHU+{OU  
All Ordinaries Index [AOI] 所有普通股指数 )Lb?ZXT3  
all risks 全险；综合险 N6UPD11}6  
All Sales Record for Stock Market 《股票市场成交报告》 ` 5lW  
Allied Capital Resources Limited 新联财务有限公司 fjP(r+[  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Y~"5HP|  
allocation letter 拨款信件 %(YU*Tf~  
allocation of fund 分配款项；预留款项 c3]`W7E6L  
allocation of profit 利润分配；溢利分配 xixdv{M<FF  
allocation warrant 拨款令 $z48~nu@j  
allotment 分配；配股 TkyP_*  
allotment notice 股份配售通知；配股通知 %=[xc?  
allotment of shares 股份分配 Kd;Iu\4hv  
allowable 可获宽免；免税的 V N<omi+4  
allowable business loss 可扣除的营业亏损 4157!w'\y  
allowable expenses 可扣税的支出 %`)lCK)2  
allowance 免税额；津贴；备抵；准备金 Yx3ivjX.>  
allowance for debts 债项的免税额 -.!+i8d>  
allowance for depreciation by wear and tear 耗损折旧免税额 :pXY/Pa  
allowance for funeral expenses 殡殓费的免税额 KMll8X  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }|u>b!7_.  
allowance for repairs and outgoings 修葺及支出方面的免税额 VV$4NV&`Q  
allowance to debtor 给债务人的津贴 Xt9vTCox  
alteration of capital 资本更改 Sk7sxy<F'  
alternate trustee 候补受托人 /C\tJ
s  
amalgamation 合并 |9Pi*)E  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;6AanwR6  
ambit of charges 征税范围；收费范围 \S]` { kY,  
amended valuation 经修订的估值 YU,fx<c  
American Commodities Exchange 美国商品交易所 ]
=*G[  
American Express Bank Limited 美国运通银行 6tZ ak1=V  
American Stock Exchange 美国证券交易所 {baG2Fe1`b  
amortization 摊销 CAa&,ZR  
amount due from banks 存放银行同业的款项 PP&9ORG  
amount due from banks abroad 存放海外银行同业的款项 [x8_ax}w  
amount due from holding companies 控股公司欠款
'PWX19  
amount due from local banks 存放本港银行同业的款项 2|\WaH9P  
amount due to banks 银行同业的存款 O<()T6  
amount due to banks abroad 海外银行同业的存款 \&\U&^?  
amount due to holding companies 控股公司存款 D5"Xjo*  
amount due to local banks 本港银行同业的存款 MN^d28^/  
amount due to outport banks 外埠银行同业的存款 m(KBg'kQ  
amount for note issue 发行纸币的款额 !x[].Urj  
amount of bond 担保契据的款额 K,5_{pj  
amount of consideration 代价款额 ?*L{xNC#  
amount of contribution 供款数额 Z>PS>6  
amount of indebtedness 负债款额 4QBPN@~t  
amount of principal of the loan 贷款本金额 6Wk9"?+1  
amount of rates chargeable 应征差饷数额 Z9q1z~qSQ  
amount of share capital 股本额 ac%x\e$  
amount of sums assured 承保款额 !uW;Ea?  
amount of variation 变动幅度 a[=;6!  
amount of vote 拨款数额 %;,4qB  
amount payable 应付款额 Aaug0X  
amount receivable 应收款额 S{jm4LZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i6P'_  
analysis 分析
p735i`8  
ancillary risk 附属风险 ?h)T\z  
annual account 周年帐目；周年帐目报表；年度决算；年结 WP5Vev9*+  
annual accounting date 年结日期 e(H{C  
annual allowance 每年免税额；年积金；年度津贴；年津 X:mm<4  
annual balance 年度余额 oer3DD(  
annual disposable income 每年可动用收入 I(uM`g  
annual estimates 周年预算 6%Pvh- ~_  
annual fee 年费 _sAcvKH  
annual general meeting 周年大会 \ 0/m$V.  
annual growth rate 年增率；每年增长率 3?Fe(!@  
annual long-term supplement 长期个案每年补助金 j~Mx^ivwj  
annual pensionable emolument 可供计算退休金的年薪 *:?XbtIK u  
annual report 年报 $6]1T
>  
Annual Report on the Consumer Price Index 《消费物价指数年报》 _0o65?F  
annual return 周年报表；周年申报表；每年报税表格 [L=M=;{4  
Annual Return Rules 《周年报表规则》 nQ@<[KNd  
annual review of consumer prices 每年消费物价回顾 "#P#;]\`  
annual roll-forward basis 逐年延展方式 lUIh0%O  
annual salary 年薪 %^l&:\ hy  
annual statement 年度报表；年度决算表 R
>hL.+l.  
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 k>F>y|m  
annuitant 年金受益人 \3T[Cy|5|  
annuity 年金 d>O/Zal  
annuity contract 年金合约 89UR w9  
annuity on human life 人寿年金 {~`{bnx^]7  
antecedent debt 先前的债项 ?OFfU  4  
ante-dated cheque 倒填日期支票 w1LZ\nA<  
anticipated expenditure 预期开支 0IyT(1hS  
anticipated net profit 预期纯利 Z5eM  
anticipated revenue 预期收入
D< 0))r  
anti-inflation measure 反通货膨胀措施 @$1jp4c   
anti-inflationary stance 反通货膨胀立场 "a-;?S&  
apparent deficit 表面赤字 M_h8{  
apparent financial solvency 表面偿债能力 nd"$gi  
apparent partner 表面合伙人 eq@-J+  
application for personal assessment 个人入息课税申请书 5!BW!-q  
application of fund 资金应用 S^iT&;,  
application to release as liquidator and to destruct the books of accounts and documents a5pXn v]A  
申请免除清盘人职务及毁灭帐簿与文件 gF:|j(  
appointed actuary 委任精算师 qq"0X! w  
appointed auditor 委任核数师；委任审计师 =1\mLI}@  
appointed trustee 委任的受托人 0|ekwTx.  
appointer 委任人 {E.A?yej9  
apportioned pro rata 按比例分摊 B:ugEAo_  
apportionment 分配；分摊 N%9?8X[5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #
'y&M t  
apportionment formula 分摊方程式 [WI'oy  
apportionment of estate duty 遗产税的分摊 ccT <UIpq  
appraisal 估价；评估 .:O($9^Ho  
appreciable growth 可观增长 :r7!HG_  
appreciable impact 显着影响 vlFq-W!  
appreciable increase 可观增长 T1%}H3  
appreciation 增值；升值 xT-`dS0u  
appreciation against other currencies 相对其他货币升值 OHt^e7\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'n}]  
appreciation tax 增值税 zm3$)*p1  
appropriation 拨款；拨用；拨付 [x'D+!  
appropriation account 拨款帐目 _k#GjAPM  
Appropriation Bill 拨款法案 GK[Hs1/  
appropriation-in-aid system 补助拨款办法 5> !N)pA  
approved assets 核准资产 VAA="
y
N  
approved basket stock 认可一篮子证券 `6(Zc"/ \m  
approved budget 核准预算 Rh%@N.Z*  
approved charitable donation 认可慈善捐款 ZC`VuCg2O  
approved charitable institution 认可慈善机构 iNilk!d6Q3  
approved currency 核准货币；认可货币 `dhBLAt  
approved estimates 核准预算 YMVmpcz  
approved estimates of expenditure 核准开支预算 ;rV+eb)I  
approved overseas insurer 核准海外保险人 _{n4jdw%(  
approved overseas trust company 核准海外信托公司 -/Zy{2 <u  
approved pooled investment fund 核准汇集投资基金 Y@7n>U  
approved provident fund scheme 认可公积金计划 <d O~;  
approved provision 核准拨款 ^$]iUb{\  
approved redeemable share 核准可赎回股份 #Jt1AV  
approved regional stock 认可地区性证券 u>=\.d<  
approved retirement scheme 认可退休金计划 F$i 6
 
approved subordinated loan 核准附属贷款 39I|.B"  
arbitrage 套戥；套汇；套利 < <F  
arbitrageur 套戥者；套汇者 p_vldTIW  
arbitrary amount 临时款项 ^Jw=5ImG  
arrangement 措施；安排；协定 P9 y+rF.  
arrears 欠款 7}e5ac  
arrears of pay 欠付薪酬 Sjo-X
f}  
arrears of revenue 逾期未收税款；逾期未收的帐项 6n
~)R  
articles of association 组织章程；组织细则；组织章程细则 #fk1'c2  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ].sD#~L_  
ascertainment of profit 确定利润 Yhjv[9  
"Asia Clear" “亚洲结算系统” H?,Dv>.#*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,3!TyQ\m'  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ]wfY<Z  
Asian Development Fund [ADF] 亚洲发展基金 !tb!%8{~  
Asian dollar bond 亚洲美元债券 XA
;f.u  
Asian dollar market 亚洲美元市场 ;-_ZWk]  
Asian dollar rate 亚洲美元利率 3Pp+>{2_?  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;+bF4r@:+  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 gk;hpO  
asked price 沽盘；喊价；索价；卖方报价 [XubzZ9  
assessable income 应评税入息 N1$PW~)Y  
assessable loss 应评税亏损 PHJHW#sv  
assessable profit 应评税利润 5z\,]  
assessable value 应评税值 cc
>b#&s  
assessed profit 估定利润 *.KVrS<B1  
assessed value 经评估价值 r4<As`&  
assessment 评税；评定；估价；评税单 D!ASO]  
assessment number 评税编号；估价编号 :X:s'I4J D  
assessment of additional tax 补加税评税 IZiS3  
assessment of performance 业绩评估；实绩评价 u /DE  
Assessor 评税主任 qM6hE.J   
asset price bubbles 资产价格泡沫
1hSV/%v_  
asset-backed securities 具资产保证的证券 !%$,S=_F  
assets accretion 资产增值 'X6Z:dZY  
assets and liabilities 资产与负债 jatlv/,  
assets betterment statement 资产递增表；资产改进表 mSvSdKKKlI  
assets lending 实物放款；有抵押贷款 ijvDFyN>  
assets of the company passing on the death 死者去世时转移的公司资产 2 |JEGyDS-  
assets pledged as security for liabilities 用作负债抵押的资产 (h=]Ox  
assets portfolio 资产投资组合 a)c;z@r  
assets price 资产价格 =f [/Pv  
assets quality 资产质素 .lM]>y)  
assets realization 资产变现 Zu~w:uNmU  
assets refinancing arrangement 资产再集资安排 uA;#*eiA/  
assets securitization 资产证券化 n
K)1.KVN  
assets situated outside Hong Kong 在香港以外地方的资产 *|y$z+g/  
assets stripping 削减资产；拆卖资产 WRwx[[e6z  
assets value 资产值 !3\$XK]5ZT  
assignee 承让人 M d8(P23hS  
assignment 转让；转让书；转让契 sC.r$K+k5  
assignment of interest 权益转让 `9gV8
u  
assignment of letters patent and trade mark 专利证书及商标转让 >B=s+}/ME  
assignment of property 物业转让；物业转让书 nC!]@lA  
assignment right 转让权 KLj=M;$:K  
assignor 转让人 jSH.e?  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 nRu
%0Op  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~WORC\kCW  
associate member 附属会员 AzSu_  
associated body corporate 相联法人团体
IG
{Me  
associated company 相联公司；联属公司 f6Lc"b3s1  
associated corporation 相联法团 J/:U,01  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 'o4`GkNh)  
公认会计师公会〔英国〕  o0>|  
Association of Futures Exchange Brokers 香港期货经纪协会 V6'u
\Ch|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 hdcB*j?4  
association of underwriters 承保人组织 g5"I{ol5T~  
assumption of control 接管 aG#d41O  
assurance 担保；保险；转易；转易书 VzIZT{  
assurance of interest 权益的转易 HY1K(T  
at 19XX price 按一九ＸＸ年价格计算 z5@i"%f  
at a discount 按赔价计算；按贴水价格计算；打折扣 3$q#^UvD  
at a premium 按溢价计算；按升水价格计算 NZ&ZK@h}.  
at call 通知付款；按通知 ao=e{R)  
at constant market price 按固定市价计算 UN
F\k1[  
at constant price 按固定价格计算 ^Ifm1$X}  
at cost 按成本计算 U<Qi`uoj!  
at current market price 按当时市价计算；按现时市价计算 <|.]$QSi  
at current price 按当时价格计算；按现时价格计算 EJMd[hMhe  
at factor cost 按要素成本计算；按生产要素成本计算 &4sz:y4T>  
at money-of-the-day price 按付款当日价格计算 e`H>}O/ai  
at or better 按指定或较佳价位〔买卖指令〕 O[eU{;P  
at par 按面值计算；平价 %'_:#!9  
at sight 见票即付 ;%(sbA  
at the close 按收市盘 HRrR"b9:  
at the opening 按开市盘 FG+pR8aA$  
attestation 见证；见证条款 y N9~/g  
at-the-money option 平价期权 MRK=\qjD  
attorney 受权人；受托代表人 upk
+L^  
attornment 新拥有人承认书 FN<>L0  
attributable profit 可归属利润 /W-ges  
attributable share value 可归属股份价值 YVvE>1z  
Auckland Stock Exchange 奥克兰证券交易所 Yy 0" G  
auction 拍卖 uDkX{<_Xe  
auctioneer 拍卖商 =+Odu  
audit 审计；核数 oNw=O>v  
Audit Commission 审计署 7FyE?  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] GnUD<P=I  
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〕 ,H,[)8
 
audit review 帐目审查  f+!J1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Y?7GFkIP$  
audited account 审计帐目；经审计的帐目 C4d'z(<  
audited annual account 经审计的周年帐目 CL
e{9-o  
audited balance sheet 经审计的资产负债表 s8 MQ:eAP  
auditor 核数师；核数主任；审计师 `-
P1Y  
auditor's certificate 核数师证明书；审计师证明书 1KGf @u%-1  
auditor's report 核数师报告；审计师报告 Zi7cp6~7  
Aussie bond 澳元债券 OIpT9  
austerity budget 紧缩预算 \'[tfSB  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Ii5U)"  
Australia All Ordinaries Index 澳洲所有普通股票指数 !sEhjJV^7  
Australian Dollar [AUD] 澳元 dlCiqY:}  
Australian Options Market 澳大利亚期权市场 \P9ms?((A  
Australian Securities Commission 澳洲证券事务监察委员会 =
)c-Xz  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 _?cum~A@  
Australian Stock Exchange 澳大利亚证券交易所 )g^qgxnnV  
Austrian Schilling [ATS] 奥地利先令 oqysfLJ  
authentication 认证；鉴证 &4}=@'G@  
authority to purchase 委托购买证；委购书 ot2zY dWAz  
authorization 认可；核准；授权；授权书 6__
!M  
authorization by direction 指示授权 *QWOWg4w  
authorization by instruction 指令授权 rC
!"<  
authorization by warrant 令状授权 iu*&Jz)D>  
authorization of unit trust 单位信托的认可 fe`_0lxj  
authorized agent 指定代理人 _[rQt8zn  
authorized capital 法定资本 dQ-shfTr]  
authorized clerk 出市员 PN8#T:E  
authorized dealer 认可交易商 3h>L0  
authorized financial institution 认可财务机构 g[t paQ  
authorized fund 认可基金 R) dP=W*  
authorized fund house 获授权的基金公司；认可基金公司 r)Lm| S  
authorized institution 认可机构 iymN|KdpaZ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :aaX Y:<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |4 \2,M
#  
authorized insurer 获授权保险人；获认可承保人 Qc?W;Q+  
authorized investment 特准投资项目 p%sizn  
authorized person 获授权人 %kop
's&?C  
authorized representative 获授权代表 \xl$z*zI  
authorized share capital 法定股本 z,E`+a;  
automated quotation system 自动报价系统 3)#Nc|  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #}@8(>T  
自动交易系统〔香港期货交易所有限公司〕 8q{|nH  
automatic adjustment mechanism 自动调整机制 tu$rVwgM  
automatic adjustment system 自动调整系统 &g5PPQ18  
Automatic Clearing House 自动票据交换所 ! }e75=x  
automatic exchange rates accumulation system 自动化汇率累集系统 9_jiUZFje  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 M
&29J  
automatic teller machine [ATM] 自动柜员机 o3|4PAA/  
autopay 自动转帐 PH:5  
available assets 可用资产 na~ FT[3C  
available fiscal reserve 现存财政储备 Me?I8:/  
available profit 可用利润 k[D,du')  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 jVN06,3z  
average 平均；平均数；海损 NQ[X=a8N  
average basic salary 平均基本薪金 F<6(Hw#>  
average consumer expenditure 平均消费开支；一般消费开支 }v|_]   
average cost 平均成本 +_pfBJ_$%  
average cost of land production 增辟土地平均成本 Fp@>(M#3  
average daily turnover 平均每日成交额 `o }+2Cb  
average daily wage rate 平均每日工资率 PM
bZv%.,-  
average expenditure pattern 平均开支模式 oOvQAW8`  
average growth rate 平均增长率 un~`|  
average net fixed assets 固定资产平均净值 l5VRdZ4Uf  
average of relatives 相对价格平均数 & C)
1(  
average price 平均价格 ,lvG5B\0  
average propensity to consume 平均消费倾向；一般消费倾向 :2==7u7v?  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Cm%I/4  
average rate 平均率 n&P~<2^M#  
average revenue 平均收入；平均收益 %~M*<pN  
average stock 平均库存；平均存货
;ZAw
f0~  
average yearly rent 平均年租 Il*!iX|23<  
avoidance of double taxation 避免双重课税 4TPdq&';C:  
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 \a|~#N3?  
w5PscEc  
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