一些有用的会计术语(也不知道发的地方对不对)A

A: @-BgPDi.Z  
A share Ａ股；甲类股份 Zq>}SR  
abatement of tax 减税；减扣免税额 BXX1G  
ABN AMRO Bank N.V. 荷兰银行 9p9-tJfH.  
above-the-line expenditure 线上项目支出；经常预算支出 R,ddH[3  
above-the-line receipt 线上项目收入；经常预算收入
q pFzK  
ABSA Asia Limited 南非联合亚洲有限公司 "6P-0CJ  
absolute change 绝对数值变更 x^JjoI2vf  
absolute expenditure 实际开支 }NETiJ"6  
absolute guideline figure 绝对准则数字 0%5x&vx'S  
absolute interest 绝对权益 qYR+qSAJP  
absolute order of discharge 绝对破产解除令 My\  
absolute profit margin 绝对利润幅度 (?pn2- Ip  
absolute value 实值；绝对值 Y$6W~j  
absolutely vested interest 绝对既得权益 O7\)C]A  
absorbed cost 已吸收成本；已分摊成本
Z|a\rNv  
absorption 吸收；分摊；合并 parC~)b_  
absorption rate 吸收率；摊配率；分摊率 fY9/u=  
ACB Finance Limited 亚洲商业财务有限公司 /'0,cJnm  
acceptable form of reciprocity 合理的互惠条件 dM3V2TT  
acceptable rate 适当利率；适当汇率 0B[eG49  
acceptance agreement 承兑协议 sTGe=}T8  
acceptance for honour 参加承兑 5zsXqBG  
acceptor 承兑人；接受人；受票人 QtsyMm  
acceptor for honour 参加承兑人 O"x/O#66  
accident insurance 意外保险 |A@Gch fd  
Accident Insurance Association of Hong Kong 香港意外保险公会 =v]
eQIp  
accident insurance scheme 意外保险计划 "6%vVi6  
accident year basis 意外年度基准 4C_-MJI  
accommodation 通融；贷款 blA]z!FU  
accommodation bill 通融票据；空头票据 L8j#lu  
accommodation party 汇票代发人 N^8 lfc$a  
account balance 帐户余额；帐户结余 r&-Ir3[  
account book 帐簿 hDs.4MZC`  
account collected in advance 预收款项 Kq`"}&0b\  
account current book 往来帐簿 !T3Esv  
account of after-acquired property 事后取得的财产报告 g_w4}!|  
account of defaulter 拖欠帐目 s%~p?_P   
account payable 应付帐款 MF^I] 7_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 P=9Zm  
account receivable 应收帐款 5-pz/%,  
account receivable report 应收帐款报表 B.J4
}Ua  
account statement 结单；帐单；会计财务报表 >}ozEX6c2  
account title 帐户名称；会计科目 Epm
=&6zf  
accountant's report 会计师报告 D?_#6i;DJ  
Accountant's Report Rules 会计师报告规则 X*'-^WM6  
accounting and auditing procedure 会计与审计程序；会计与核数程序 _"`U.!3*  
Accounting Arrangements 《会计安排》 ^ok;<fJ  
accounting basis 会计基础 uz+b  
accounting by Official Receiver 破产管理署署长呈交的帐目 hrRX=  
Accounting Circular 《会计通告》 -j_J1P0,  
accounting class 会计类别 y]
`@%V2P  
accounting date 记帐日期；会计结算日期 S:"t]gbF =  
accounting for money 款项核算 -W+67@(\8H  
Accounting Officer 会计主任 `$\Y,9E}x  
accounting period 会计报告期；会计期 {q:o}<-L+  
accounting policy 会计政策；会计方针 [y T4n.f  
accounting practice 会计惯例 .SdEhW15)  
accounting principle 会计准则 41TB  
accounting record 会计记录
S!n 9A  
accounting report 会计报告 =#<hT s  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 w%k)J{\  
Accounting Society of China 中国会计学会 EhybaRy;C  
accounting statement 会计报表 %zyMWC  
accounting system 会计制度；会计系统 3HA$k[%7P  
accounting transaction 会计事项；帐务交易 p\8
cl/~  
accounting treatment 会计处理 Tf"DpA!_  
accounting year 会计年度 UG>OL2m>5  
accretion 增值；添加 Tc)T0dRP  
accrual 应计项目；应累算数目 v[6BESu  
accrual basis 应计制；权责发生制 <P5;8  
accrual basis accounting 应计制会计；权责发生制会计 S~F:%@,*  
accrue 应累算；应计 c+G: bb%p  
accrued benefit 应累算利益 GD'C^\EaZ  
accrued charges 应计费用 C<fNIc~.  
accrued cumulative preference share dividend 应累算的累积优先股股息 <E BgHD)  
accrued expenses 应累算费用 h{sW$WA  
accrued interest payable 应付利息；应计未付利息 ZZE  
accrued interest receivable 应收利息；应计未收利息 3_T'TzQu  
accrued right 累算权益 %MP s}B  
accruing profit 应累算的利润 1qUdj[Bj  
accumulated fiscal reserve 累积财政储备 VJCh5t*  
accumulated profit 累积利润；滚存溢利 {7eKv+30  
accumulated reserve 累积储备 #fGb M!3p  
accumulation of surplus income 累积收益盈余 dtM
@iDljj  
acquired assets 既得资产 uU.9*B=H9  
acquisition 收购；购置；取得 9$Mi/eLG2N  
acquisition cost 购置成本 vEzzdDwi6  
acquisition expenses 购置费用 U&3*c+B4  
acquisition of 100% interest 收购全部股权 9'toj%XQ  
acquisition of control 取得控制权 ;*W]]4fy  
acquisition of fixed assets 购置固定资产 0uU%jN$  
acquisition of shell “买壳” ;$&-c/]F#  
acquisition price 收购价 BQS9q'u_  
act of God 天灾 qqzQKN  
acting partner 执事合伙人 EkSTN  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ;wQWt_OtuJ  
active partner 积极参与的合伙人 DJQ]NY|  
active trading 交投活跃 ZVp\5V*  
actual circulation 实际流通 pXFNK"jm  
actual cost 实际成本 E;
4Ns  
actual expenditure 实际开支；实际支出 dBlOU.B  
actual income 实际入息；实际收入；实际收益 oLr"8R\d>t  
actual market 现货市场 5h:SH]tn8]  
actual price 现货价；实际价格 zK-hNDFL{  
actual profit 实际利润
0dcXgP  
actual quotation 实盘；实际价位；实际报价 D8?$Fn=  
actual year basis 按实际年度计算 BRD'5 1]|  
actuals 实货 }uHc7gTBF7  
actuarial investigation 精算调查 a ^)Mx9  
actuarial principle 精算原则 b(Z%#*e  
actuarial report 精算师报告 n/,7ryu  
Actuarial Society of Hong Kong 香港精算学会 k@8#Byl|  
actuarial valuation 精算师估值 |O4A+S  
actuary 精算师 .v" lY2:N  
ad referendum agreement 暂定协议；有待覆核的协定 rd,mbH[<C  
ad valorem duty 从价税；按值征税 uPF yRWK  
ad valorem duty system 从价税制 u4<r$[]V  
ad valorem fee 从价费 ]R4)FH|><  
ad valorem tariff 从价关税 ?Nh%!2n  
additional allowance 额外免税额 :):Y6)giBD  
additional amount for unexpired risk 未过期风险的额外款额 /XSPVc<  
additional assessable profit 补加应评税利润 44W3U~1  
additional assessment 补加评税 T?\CAk>  
additional commitment 额外承担 kQ#eWk J,  
additional commitment vote 额外承担拨款 5./ (fgx>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 7&At_l_  
additional dependent parent allowance 供养父母额外免税额 i9xv`Ev=R  
additional provision 额外拨款 AltE~D/4  
additional stamp duty 附加印花税 )2FO+_K?T  
additional tax 补加税罚款；补加税款 %UQ{'JW?K  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 @qC:% |>  
adjudged bankrupt 被裁定破产 s{k\1P(G}  
adjudicated bankrupt 裁定破产人 *.*:(7`  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 !n{c#HfG  
adjudication of bankruptcy 裁定破产；宣告破产 vv0zUvmT  
adjudication of insolvency 裁定无力偿还债务 Hxl,U>za#  
adjusted actual 经调整的实数；调整后的实数 \a6)t%u  
adjusted current assets 经调整的流动资产；调整后的流动资产 MzG ryM-  
adjusted figure 经调整的数字；调整后的数额 lBn*G&(P  
adjusted liabilities 经调整的负债；调整后的负债 *h4m<\^U  
adjusted loss 经调整的亏损；调整后的亏损 - X_w&  
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 vf yva  
adjusted profit 经调整的利润；调整后的利润 GiZ'IDV  
adjusted surplus 经调整的盈余额；调整后的盈余额 if}]8
  
adjusted value 经调整的价值；调整后的价值 H n!vTB  
adjustment 调整；修订；理算〔保险〕 NNE,| :  
adjustment centre 调剂中心 DXz8C -  
adjustment lag 调整过程的时间差距；调整时差 e\_6/j7'  
adjustment mechanism 调整机制 9Bk}g50$#  
adjustment of loss 亏损调整 I.u,f:Fl'  
adjustment process 调整过程；调整程序 z=p  
adjustment range 调整幅度 CCY|FK  
administered exchange rate 受管制汇率 k@aP&Z~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8@aS9th$  
administration expenses 行政费用 Rdg0WT*;j  
administration fee 手续费；行政费 M0zD)@  
administration in bankruptcy 破产管理 W`'|&7~  
administration order 遗产管理令 V 3]p3  
administrator 管理人；遗产管理人 WHZng QmY  
administrator of the estate 遗产管理人 ^.CX6%  
admission of debt 债项承认书 'r n;|K  
admission of proof 接纳债权证明 "
|'`'W  
advance 放贷款项；垫付款项；预支款项；预付款项 `Y\/US70{c  
advance account 暂支帐目；预付款帐户 x#0@$  
advance compensation 预付补偿金 9(F?|bfk  
advance from shareholder 股东垫款 LQ@|M.$A  
advance pending reimbursement 预支以待日后付还 0:Y`#0qK  
advanced economy 先进经济体系 <u?hdwW\  
advancement 预付；预付财产 \.1b\\  
advances warrant 垫款令 Gr@{p"./z  
advancing 贷出 N`Xnoehu  
adverse balance 逆差 *Z`eNz}  
adverse exchange 逆汇 `7%eA9*.m  
advertisement addressed to shareholders 在报章刊登的致股东通告 E@jl: -*E  
advice for collection 托收通知书 NoAb}1uae  
advice of drawing 提款通知书；汇票通知书 MJ9SsC1  
advice of payment 付款通知 jN}7BbX  
Advisory Committee [Securities and Futures Commission] eP
pK+E[0Z  
谘询委员会〔证券及期货事务监察委员会〕 {}o>nenx\  
Advisory Committee on Diversification 经济多元化谘询委员会 /Z " 4[  
affidavit 誓章；遗产申报誓章 /C"s_:m;3  
affidavit of no receipt 述明无收款的誓章 V&oT':%q  
affiliate 联号；联营公司；附属公司 IaTq4rt  
affiliated company 附属公司；联号；联营公司 "$IwQ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;v+uv f  
affordability 负担能力 x\hn;i<  
African Development Bank [AfDB] 非洲开发银行 z#J/*712  
after-acquired property 事后取得的财产 z{3%Hq  
after-hours dealing 市后交易 /Tf*d>Yh;  
after-tax profit 税后盈利；税后利润；税后溢利 ptcLJ]+)  
agency agreement 代理协议 8*#][wC2  
agency expenses 代理机构的开支 f76|  
agency fee 代理费 6>BDA?  
Agency Law 《代理法》 kw^Dp[8X  
agent 代理人；承销人 @!a]qAt  
agent of company 公司代理人 T7,Gf({  
agent's fee 代理人费；经纪费 v~2XGm  
aggregate 总计；总数；总体数字 Df,VV+  
aggregate amount 总款额；总额 O?,i?  
aggregate assets and liabilities 总体资产与负债 /9+A97{  
aggregate at constant price 按固定价格计算的总体数字 A Wh*<H  
aggregate demand 总需求 lZA>L, \d  
aggregate gross position 总持仓量 aho<w+l@  
aggregate limit 总限额 3zA=q[C  
aggregate of salaries tax 合计薪俸税 KvJP(!{  
aggregate performance 总体表现；总体业绩 )]b@eGNGj  
aggregate supply 总体供应 K# i*9sM  
aggregate surplus 总盈余 )~blx+\y  
aggregate total 整体总额 'Tf#S@o  
aggregate value 总值；合计价值 30(m-D$K>9  
aggregated basis 合计基准 r{!"%03H_  
aggregated net chargeable income 合计应课税入息实额 uU ?37V
 
aggregation 合并计算；合计；总和 9poEUjBI  
aggregation of incomes of husband and wife 夫妇入息合并计算 wz0$g4  
aggregation of property 财产的总和 fpK0MS]=b  
agio 差价；贴水 g.Caapy  
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》 B mBzOk^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment /yw\(|T  
《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》 8@W/43K8-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment =Sb:<q+Q  
《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》 gjegzKU  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8 1KG1i)  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 tD~PvUJ  
agreement for a settlement 授产协议 X|damI%  
agreement for assignment 转让协议 !Zyx$2K  
agreement for sale 售卖协议；买卖协议 P$6f+{  
agreement for sale and purchase 买卖协议 :YJ7J4  
agreement for the payment of interest 支付利息协议 [%iUg\'7d  
agreement for the repayment of money 还款协议 rxgVT4  
agreement of reinsurance 再保险协议 BtpjQNN  
Agricultural Bank of China 中国农业银行 }u3H4S<o  
air passenger departure tax 飞机乘客离境税 2.Eu+*UC  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 i9@;,4f  
airport tax 机场税 22Y!u00D  
alcohol duty 酒精税 lGnql1(  
alienation 让与；让渡；转让 ,'1Olu{v[s  
alimony 生活费；赡养费 a._^E/EV  
All Ordinaries Index [AOI] 所有普通股指数 %$Jqt  
all risks 全险；综合险 V
:(w\'wm  
All Sales Record for Stock Market 《股票市场成交报告》 8`inRfpY  
Allied Capital Resources Limited 新联财务有限公司 tgvpf/cQ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 bco[L@6G$  
allocation letter 拨款信件 y800(z  
allocation of fund 分配款项；预留款项 nT@6g|!  
allocation of profit 利润分配；溢利分配 =8$0
$d  
allocation warrant 拨款令 kHJDX;  
allotment 分配；配股 PK2R
j%  
allotment notice 股份配售通知；配股通知 pRiH,:\  
allotment of shares 股份分配 Xv-1PY':pA  
allowable 可获宽免；免税的  UE&C  
allowable business loss 可扣除的营业亏损 pRrqs+IJZ\  
allowable expenses 可扣税的支出 zh{@?k  
allowance 免税额；津贴；备抵；准备金 l)i&ATvCE  
allowance for debts 债项的免税额 Q/3tg  
allowance for depreciation by wear and tear 耗损折旧免税额 *_{l  
allowance for funeral expenses 殡殓费的免税额 5v!DYx  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 ]w_  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ukh$`q}  
allowance to debtor 给债务人的津贴 TJyH/C  
alteration of capital 资本更改 nqurY62Ip  
alternate trustee 候补受托人 \2].|Mym  
amalgamation 合并 N o_$!)J.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^z*):e  
ambit of charges 征税范围；收费范围 5!S
oN}$  
amended valuation 经修订的估值 /Oq)3fU e  
American Commodities Exchange 美国商品交易所 4Wi8$  
American Express Bank Limited 美国运通银行  9
+'@  
American Stock Exchange 美国证券交易所 M}=s3[d(,  
amortization 摊销 #7-kL7 MK]  
amount due from banks 存放银行同业的款项 5D]30
  
amount due from banks abroad 存放海外银行同业的款项 Fi?32e4KI5  
amount due from holding companies 控股公司欠款 bRK CY6  
amount due from local banks 存放本港银行同业的款项 wuBlFUSg  
amount due to banks 银行同业的存款 z<yNG/M1>U  
amount due to banks abroad 海外银行同业的存款 e>?_)B4  
amount due to holding companies 控股公司存款 Q3NPwM  
amount due to local banks 本港银行同业的存款 wr3_Bf3]  
amount due to outport banks 外埠银行同业的存款 xs2,t*  
amount for note issue 发行纸币的款额 j[m_qohd7  
amount of bond 担保契据的款额 h V|v6 _  
amount of consideration 代价款额 {z5V{M(|w3  
amount of contribution 供款数额 vgh^fa!/  
amount of indebtedness 负债款额 j.=UI-&m  
amount of principal of the loan 贷款本金额 |<j,Tr1[  
amount of rates chargeable 应征差饷数额 ,Lt~u_lve  
amount of share capital 股本额 6m, KL5>W  
amount of sums assured 承保款额 Ism^hyL  
amount of variation 变动幅度 S+) l[0  
amount of vote 拨款数额 ?AeHVQ :C  
amount payable 应付款额 PwFQ#Z  
amount receivable 应收款额 zp7V\W; &  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Sc;iAi (  
analysis 分析 Ie G7@  
ancillary risk 附属风险 _DPB?)!x  
annual account 周年帐目；周年帐目报表；年度决算；年结 e5qrQwU  
annual accounting date 年结日期 ill-%OPeg  
annual allowance 每年免税额；年积金；年度津贴；年津 {h
/OnBwG  
annual balance 年度余额 %XEKhy  
annual disposable income 每年可动用收入 0On?{Bw  
annual estimates 周年预算 qYgwyj=4  
annual fee 年费 kfMhw M8kP  
annual general meeting 周年大会 YBYBOH  
annual growth rate 年增率；每年增长率 *3A3>Rwu  
annual long-term supplement 长期个案每年补助金 dWsT Jyx~  
annual pensionable emolument 可供计算退休金的年薪 E^Q@9C<!d  
annual report 年报 j!zA+hF(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 g,t3OnxS?  
annual return 周年报表；周年申报表；每年报税表格 Veb+^&   
Annual Return Rules 《周年报表规则》 Lv `#zgo_f  
annual review of consumer prices 每年消费物价回顾 2-vJv+-
 
annual roll-forward basis 逐年延展方式 ~t'#nV  
annual salary 年薪 $$haVY&  
annual statement 年度报表；年度决算表 zAeGkP~K  
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 9">zdFC'  
annuitant 年金受益人 fOa6,  
annuity 年金 kZV^F*7  
annuity contract 年金合约 |?OdV<5C  
annuity on human life 人寿年金 fH{9]TU_:  
antecedent debt 先前的债项 Zi 2o  
ante-dated cheque 倒填日期支票 1%$d D2  
anticipated expenditure 预期开支 &Q\_;  
anticipated net profit 预期纯利 ! (2-(LgA  
anticipated revenue 预期收入 9 9Ba{qj  
anti-inflation measure 反通货膨胀措施 !MZ+-dpK  
anti-inflationary stance 反通货膨胀立场 Z~r[;={,  
apparent deficit 表面赤字 G{@C"H[$<  
apparent financial solvency 表面偿债能力 :7 qqjs  
apparent partner 表面合伙人 Jt##rVN  
application for personal assessment 个人入息课税申请书
zq,iLoY[R  
application of fund 资金应用 iP<k1#k  
application to release as liquidator and to destruct the books of accounts and documents BQyvj\
uJ  
申请免除清盘人职务及毁灭帐簿与文件 j y7  
appointed actuary 委任精算师 'M~BE\  
appointed auditor 委任核数师；委任审计师 8|1`Tn}o  
appointed trustee 委任的受托人 Z} c'Bm(  
appointer 委任人 M (+.$uz  
apportioned pro rata 按比例分摊  Sa%zre@  
apportionment 分配；分摊 @bY('gC,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 R;H?gE^m-  
apportionment formula 分摊方程式 sCVI 2S!L  
apportionment of estate duty 遗产税的分摊 ;*y|8od B  
appraisal 估价；评估 RXGHD19]  
appreciable growth 可观增长 6!ZVd#OM%  
appreciable impact 显着影响 \.c]kG>k-  
appreciable increase 可观增长 M6J/mOVx5  
appreciation 增值；升值 zL9VR;q  
appreciation against other currencies 相对其他货币升值 ~}h^38  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~_'0]P\  
appreciation tax 增值税 Y.q>EUSH  
appropriation 拨款；拨用；拨付 o[o:A|n  
appropriation account 拨款帐目 7N>oY$&)  
Appropriation Bill 拨款法案  M{]e5+  
appropriation-in-aid system 补助拨款办法 92!JKZe  
approved assets 核准资产 .2e1S{9  
approved basket stock 认可一篮子证券 #MUiL=  
approved budget 核准预算 JxjP@nr  
approved charitable donation 认可慈善捐款 #:$O=@@?M  
approved charitable institution 认可慈善机构 k]Zo-xh4  
approved currency 核准货币；认可货币 #;d)?  
approved estimates 核准预算 |</"
N-#S  
approved estimates of expenditure 核准开支预算 6G'<[gL j  
approved overseas insurer 核准海外保险人 'g]hmE  
approved overseas trust company 核准海外信托公司 IQT cYl  
approved pooled investment fund 核准汇集投资基金 3=Z<wD s  
approved provident fund scheme 认可公积金计划 {] O`gG  
approved provision 核准拨款 ,:^ N[b   
approved redeemable share 核准可赎回股份 x Y| yI>  
approved regional stock 认可地区性证券 x
;Gz6|  
approved retirement scheme 认可退休金计划 w TlGJ$D0  
approved subordinated loan 核准附属贷款 ,~- ?l7  
arbitrage 套戥；套汇；套利 3@G;'|z  
arbitrageur 套戥者；套汇者 WE")xhV6  
arbitrary amount 临时款项 )%s +?  
arrangement 措施；安排；协定 B#]_8svO  
arrears 欠款 tVunh3-  
arrears of pay 欠付薪酬 k_!+V`Ro#  
arrears of revenue 逾期未收税款；逾期未收的帐项 ~wTX>qV  
articles of association 组织章程；组织细则；组织章程细则 X:Q$gO?[4  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 9UP:J0 `  
ascertainment of profit 确定利润 _vL<h$vD  
"Asia Clear" “亚洲结算系统” &Cq{ _M  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 co/7lsW  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 @F?=a*s"!  
Asian Development Fund [ADF] 亚洲发展基金 gv9=quG  
Asian dollar bond 亚洲美元债券 DF'8GF&Rp  
Asian dollar market 亚洲美元市场 nX._EC  
Asian dollar rate 亚洲美元利率 6yI}1g  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 k,rWa  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ;-Ss# &  
asked price 沽盘；喊价；索价；卖方报价 1~'_K9eE  
assessable income 应评税入息 |q_ !. a  
assessable loss 应评税亏损 =2,0Wo]$  
assessable profit 应评税利润 "V
3}t4  
assessable value 应评税值 .B>B`q;B
 
assessed profit 估定利润 %,|ztH/ Q  
assessed value 经评估价值 t^.'>RwW|  
assessment 评税；评定；估价；评税单 @rO4y`  
assessment number 评税编号；估价编号 $M':&i5`,  
assessment of additional tax 补加税评税 NhA#bn9y?  
assessment of performance 业绩评估；实绩评价 noC?k }M  
Assessor 评税主任 ^YKy9zkTl  
asset price bubbles 资产价格泡沫 Ziz=]D_  
asset-backed securities 具资产保证的证券 VFO\4:.  
assets accretion 资产增值 [?KJ9~+0  
assets and liabilities 资产与负债 t+Z`n(>  
assets betterment statement 资产递增表；资产改进表 fYBH
)E  
assets lending 实物放款；有抵押贷款 YUscz!rM  
assets of the company passing on the death 死者去世时转移的公司资产 2zK"*7b?  
assets pledged as security for liabilities 用作负债抵押的资产 &x0C4Kh  
assets portfolio 资产投资组合 yG&2UqX  
assets price 资产价格 S$eDnw~$  
assets quality 资产质素 u g\w\b  
assets realization 资产变现 ,)h)5o(?  
assets refinancing arrangement 资产再集资安排 B!bsTvX  
assets securitization 资产证券化 B wC+o
v=  
assets situated outside Hong Kong 在香港以外地方的资产 tWY2o3j  
assets stripping 削减资产；拆卖资产 o9Sn*p-.  
assets value 资产值 W&(f&{A  
assignee 承让人 LmQ/#Gx  
assignment 转让；转让书；转让契 Z)&D`RCf  
assignment of interest 权益转让 $D'^t(  
assignment of letters patent and trade mark 专利证书及商标转让 WA.AFt  
assignment of property 物业转让；物业转让书 aV>aiR=  
assignment right 转让权 .0|
=[|  
assignor 转让人 Q>8pP\ho  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 0@)%h&mD  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 frN3S  
associate member 附属会员 Km3&N  
associated body corporate 相联法人团体 S &JJIFftO  
associated company 相联公司；联属公司 gLQ #4H  
associated corporation 相联法团 s&'BM~WI  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] !gH9ay  
公认会计师公会〔英国〕 ~O;y?]U  
Association of Futures Exchange Brokers 香港期货经纪协会 mJC3@V s  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 PJgp
+u<  
association of underwriters 承保人组织 #U=;T]!'$  
assumption of control 接管 ? _<[T  
assurance 担保；保险；转易；转易书 :eOR-}p'  
assurance of interest 权益的转易 }B q^3?,#{  
at 19XX price 按一九ＸＸ年价格计算 U,;xZe  
at a discount 按赔价计算；按贴水价格计算；打折扣 }Qrab#v  
at a premium 按溢价计算；按升水价格计算 W f@t4(i  
at call 通知付款；按通知 E'c
%d[:H,  
at constant market price 按固定市价计算 N[Sb#w`[/  
at constant price 按固定价格计算 IfV 3fJ7  
at cost 按成本计算 s_eOcm  
at current market price 按当时市价计算；按现时市价计算 'r+PH*Mr  
at current price 按当时价格计算；按现时价格计算 EO)%UrWnC  
at factor cost 按要素成本计算；按生产要素成本计算 7@~tVxB;  
at money-of-the-day price 按付款当日价格计算 o }
@n>R  
at or better 按指定或较佳价位〔买卖指令〕 &ZJgQ-Pc(m  
at par 按面值计算；平价 Vq ^]s$'  
at sight 见票即付 UG2w 1xqHw  
at the close 按收市盘 g4&jo_3:p  
at the opening 按开市盘 ;(6P6@
+o  
attestation 见证；见证条款 ;sPzOS9  
at-the-money option 平价期权 bJ3(ckhq  
attorney 受权人；受托代表人 ~kKrDL
W+  
attornment 新拥有人承认书 QH@>icAb  
attributable profit 可归属利润 o6}n8U}bk  
attributable share value 可归属股份价值 "5!BU&   
Auckland Stock Exchange 奥克兰证券交易所 $Ui&D I  
auction 拍卖
Sm|(  
auctioneer 拍卖商 z4M1D9iPY  
audit 审计；核数 ftZj}|R!  
Audit Commission 审计署 @Doyt{|T  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] .T.5TMiOSq  
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〕 4]&<?"LSK  
audit review 帐目审查 P7GRSjG  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 -_8*41  
audited account 审计帐目；经审计的帐目 ?o[L7JI  
audited annual account 经审计的周年帐目 lDc;__}Ws  
audited balance sheet 经审计的资产负债表 .36^[Jsz":  
auditor 核数师；核数主任；审计师 &ak6zM  
auditor's certificate 核数师证明书；审计师证明书 gPEqjj  
auditor's report 核数师报告；审计师报告 y,m2(V  
Aussie bond 澳元债券 H{fM%*w  
austerity budget 紧缩预算 6)*xU|fU  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 $=aI"(3&  
Australia All Ordinaries Index 澳洲所有普通股票指数 j9y3hQ+q  
Australian Dollar [AUD] 澳元 ?IYY'fS"  
Australian Options Market 澳大利亚期权市场 $L}aQlA1JM  
Australian Securities Commission 澳洲证券事务监察委员会 &ITuyGmF  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 vRhnX  
Australian Stock Exchange 澳大利亚证券交易所 l]#!+@  
Austrian Schilling [ATS] 奥地利先令 c^.l2Q!  
authentication 认证；鉴证 =-jD~rN4;P  
authority to purchase 委托购买证；委购书 N$alUx*  
authorization 认可；核准；授权；授权书 &M"ouy Zo9  
authorization by direction 指示授权 wH6u5*$p  
authorization by instruction 指令授权 ]=&L_(34  
authorization by warrant 令状授权 z,f=}t[.Y  
authorization of unit trust 单位信托的认可 F $yO  
authorized agent 指定代理人 Iazk
dJX~  
authorized capital 法定资本 (ku5WWJ  
authorized clerk 出市员 /c-nE3+rn  
authorized dealer 认可交易商 eD;6okdP  
authorized financial institution 认可财务机构 }e{qW  
authorized fund 认可基金 K|^wc$  
authorized fund house 获授权的基金公司；认可基金公司 xtfRrX^  
authorized institution 认可机构 bEH de*q(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 8^yJ
qAXK  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =@r--E  
authorized insurer 获授权保险人；获认可承保人 qfL-r,XS`F  
authorized investment 特准投资项目 d*]Ew=^L  
authorized person 获授权人 pyB~M9Bp/  
authorized representative 获授权代表 SGcBmjP  
authorized share capital 法定股本 sQ1jrkm  
automated quotation system 自动报价系统 d53 L6
5[  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4%ZM:/  
自动交易系统〔香港期货交易所有限公司〕 5cfA;(H  
automatic adjustment mechanism 自动调整机制 [ygF0-3ND  
automatic adjustment system 自动调整系统 +m$5a YX  
Automatic Clearing House 自动票据交换所 #V_GOy1-  
automatic exchange rates accumulation system 自动化汇率累集系统 mJ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 2WCLS{@'  
automatic teller machine [ATM] 自动柜员机 e%6{ME 3  
autopay 自动转帐 [aW=  
available assets 可用资产 {aDFK;qG.  
available fiscal reserve 现存财政储备 LtKB v4  
available profit 可用利润 >-cfZ9{!  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 f~M8A.  
average 平均；平均数；海损  '3,\@4  
average basic salary 平均基本薪金 F9Z@x)  
average consumer expenditure 平均消费开支；一般消费开支 }GZbo kWg.  
average cost 平均成本 B5=($?5^6%  
average cost of land production 增辟土地平均成本 TMj4w,g4  
average daily turnover 平均每日成交额 fEnQE EU~P  
average daily wage rate 平均每日工资率 nkY@_N
 
average expenditure pattern 平均开支模式 !,&yyx.  
average growth rate 平均增长率 EESN\_{~.  
average net fixed assets 固定资产平均净值 dbF M,"^  
average of relatives 相对价格平均数 :Ml7G  
average price 平均价格 SN">g
mY+  
average propensity to consume 平均消费倾向；一般消费倾向 vA&Vu"}S  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ;5S}~+j  
average rate 平均率 \C|cp|A*&  
average revenue 平均收入；平均收益 lpC @I^:  
average stock 平均库存；平均存货 &=q! Wdw~  
average yearly rent 平均年租 _a -]?R  
avoidance of double taxation 避免双重课税 {BV4h%P]:  
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 QZYU0; VF  
[_!O<z_sB  
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