一些有用的会计术语(也不知道发的地方对不对)A

A: FaLc*CU  
A share Ａ股；甲类股份 WNS
Y
@q  
abatement of tax 减税；减扣免税额
`kYcT
Fk  
ABN AMRO Bank N.V. 荷兰银行 s3[\&zt  
above-the-line expenditure 线上项目支出；经常预算支出 se@?:n
1)  
above-the-line receipt 线上项目收入；经常预算收入
&7r73~TXm  
ABSA Asia Limited 南非联合亚洲有限公司 Bp-e< :  
absolute change 绝对数值变更 dT7!+)s5-  
absolute expenditure 实际开支 ;R([w4[~  
absolute guideline figure 绝对准则数字 -oT3`d3  
absolute interest 绝对权益 2C AR2V|  
absolute order of discharge 绝对破产解除令 .$ X|96~$  
absolute profit margin 绝对利润幅度 WRp0.  
absolute value 实值；绝对值 }u]7x:l
h  
absolutely vested interest 绝对既得权益 KP&$Sl  
absorbed cost 已吸收成本；已分摊成本 %+iAL<S  
absorption 吸收；分摊；合并 Th!;zu^t  
absorption rate 吸收率；摊配率；分摊率 _P9*78  
ACB Finance Limited 亚洲商业财务有限公司 <!q_C5>XJ  
acceptable form of reciprocity 合理的互惠条件 oV'G67W  
acceptable rate 适当利率；适当汇率 I+/fX0-Lib  
acceptance agreement 承兑协议 JqV}>"WMV  
acceptance for honour 参加承兑 fb8)jd'~}O  
acceptor 承兑人；接受人；受票人 !;Vqs/E  
acceptor for honour 参加承兑人 X?.tj Z,  
accident insurance 意外保险 MNf^ml[  
Accident Insurance Association of Hong Kong 香港意外保险公会 1G8,Eah  
accident insurance scheme 意外保险计划 Vt(s4  
accident year basis 意外年度基准 Ip|=NQL>  
accommodation 通融；贷款 k_`h (R  
accommodation bill 通融票据；空头票据 U&W/Nj  
accommodation party 汇票代发人 UaB2vuL*=  
account balance 帐户余额；帐户结余 j@R"AP}  
account book 帐簿 * .g[vCy  
account collected in advance 预收款项 @a i2A|  
account current book 往来帐簿 9y*2AaxW  
account of after-acquired property 事后取得的财产报告 t 7D~JAx6  
account of defaulter 拖欠帐目 6[,7g&C  
account payable 应付帐款 @77+K:9I7  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 eig{~
3  
account receivable 应收帐款 g?N^9B,$2  
account receivable report 应收帐款报表 srhI%Zj  
account statement 结单；帐单；会计财务报表 dVSQG947i:  
account title 帐户名称；会计科目 Pq,iR J  
accountant's report 会计师报告 ue*o>iohB  
Accountant's Report Rules 会计师报告规则 H 3so&_  
accounting and auditing procedure 会计与审计程序；会计与核数程序 =~TPrO^  
Accounting Arrangements 《会计安排》 W[:CCCDL  
accounting basis 会计基础 `<-/e%8  
accounting by Official Receiver 破产管理署署长呈交的帐目 <k 'zz:[c!  
Accounting Circular 《会计通告》 4BZ7R,m#.  
accounting class 会计类别 [r1dgwh8  
accounting date 记帐日期；会计结算日期 +~"(Wooi  
accounting for money 款项核算 Nw '$r  
Accounting Officer 会计主任 Q^8/"aV\  
accounting period 会计报告期；会计期 8@/MrEOW#  
accounting policy 会计政策；会计方针 tL M@o|:  
accounting practice 会计惯例 gwbV$[.X  
accounting principle 会计准则 B'I_i$g4w  
accounting record 会计记录 (duR1Dz  
accounting report 会计报告 kqjj&{vPFJ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7Vuf4Z5  
Accounting Society of China 中国会计学会 ~gaWZQXyu  
accounting statement 会计报表 iB5q"hoZC  
accounting system 会计制度；会计系统 6mqp`x`  
accounting transaction 会计事项；帐务交易 QjKh#sU&  
accounting treatment 会计处理 urg^>n4V]  
accounting year 会计年度 Dq-[b+bm  
accretion 增值；添加 ae
DhC#h  
accrual 应计项目；应累算数目 .{-X1tJ7  
accrual basis 应计制；权责发生制 WmkCV+thA  
accrual basis accounting 应计制会计；权责发生制会计 J:@yG1VIp  
accrue 应累算；应计 %2\6.c=c  
accrued benefit 应累算利益 mqbCa6>_S  
accrued charges 应计费用 |I;]fH,+  
accrued cumulative preference share dividend 应累算的累积优先股股息 4K ]*bF44  
accrued expenses 应累算费用 KA>QW[HX  
accrued interest payable 应付利息；应计未付利息 &eb8k2S  
accrued interest receivable 应收利息；应计未收利息 s>)?MB*vb  
accrued right 累算权益 OC)=KV@KE  
accruing profit 应累算的利润 `I8ep=VZ  
accumulated fiscal reserve 累积财政储备 vSR5F9  
accumulated profit 累积利润；滚存溢利 CjEzsjqe<I  
accumulated reserve 累积储备 Bus]OF>hu  
accumulation of surplus income 累积收益盈余 4dy!2KZN  
acquired assets 既得资产  % s@  
acquisition 收购；购置；取得 B|.A6:1g+  
acquisition cost 购置成本 1je/l9L  
acquisition expenses 购置费用 cl`7|;v|?  
acquisition of 100% interest 收购全部股权 i-?mghe8  
acquisition of control 取得控制权 {<1uV']x  
acquisition of fixed assets 购置固定资产 4 !m'9  
acquisition of shell “买壳” 4I9Yr
 
acquisition price 收购价 $y{.fjy3  
act of God 天灾 ;p7R~17  
acting partner 执事合伙人 u@tH6k*cBz  
active market 买卖活跃的市场；交投畅旺的市场；旺市 -hq^';,  
active partner 积极参与的合伙人 ?dXAHY  
active trading 交投活跃 .[+}nA,g%~  
actual circulation 实际流通 jz
Siw z  
actual cost 实际成本 K'B*D*w  
actual expenditure 实际开支；实际支出 zN9#qlfv  
actual income 实际入息；实际收入；实际收益 ^Vi{._r  
actual market 现货市场 P 5.@LN  
actual price 现货价；实际价格 OO</d:  
actual profit 实际利润 xUNq!({T  
actual quotation 实盘；实际价位；实际报价 5gkQ6&m  
actual year basis 按实际年度计算 /N#=Tol  
actuals 实货 hAt4+O&P  
actuarial investigation 精算调查 ;GKL[tI"  
actuarial principle 精算原则 `
q`ah_  
actuarial report 精算师报告 zG{jRth  
Actuarial Society of Hong Kong 香港精算学会 i'.D=o  
actuarial valuation 精算师估值 XMz*}B6GQ  
actuary 精算师 {Us^4Xe  
ad referendum agreement 暂定协议；有待覆核的协定 B@S~v+Gr  
ad valorem duty 从价税；按值征税 |bhv7(_  
ad valorem duty system 从价税制 *>2e4j]  
ad valorem fee 从价费 {jv+ JL"5  
ad valorem tariff 从价关税 ohs`[U=%~  
additional allowance 额外免税额 B`||4*  
additional amount for unexpired risk 未过期风险的额外款额 `+0dz,  
additional assessable profit 补加应评税利润 e tL?UF$  
additional assessment 补加评税 B_D0yhh  
additional commitment 额外承担 zeq")A
 
additional commitment vote 额外承担拨款 @n=&muC}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vvs2:87zvJ  
additional dependent parent allowance 供养父母额外免税额 6=qC/1,l  
additional provision 额外拨款 fP6\Ur  
additional stamp duty 附加印花税 =M}tet }  
additional tax 补加税罚款；补加税款 zg'.fUZ  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [#YzU^^Ib  
adjudged bankrupt 被裁定破产 e"*1l>g  
adjudicated bankrupt 裁定破产人 =>kg]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4GH&u,  
adjudication of bankruptcy 裁定破产；宣告破产 +XSe;xk;rD  
adjudication of insolvency 裁定无力偿还债务 A@Lr(L  
adjusted actual 经调整的实数；调整后的实数  ?!<Q8=  
adjusted current assets 经调整的流动资产；调整后的流动资产 7yXJ\(6R_  
adjusted figure 经调整的数字；调整后的数额 lMG+,?<uK&  
adjusted liabilities 经调整的负债；调整后的负债 5;G0$M0  
adjusted loss 经调整的亏损；调整后的亏损 }/#*opcv  
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 n).*=YLN  
adjusted profit 经调整的利润；调整后的利润 Bp@\p)P(  
adjusted surplus 经调整的盈余额；调整后的盈余额 &,3s2,1U(  
adjusted value 经调整的价值；调整后的价值 cL
Rzm9
 
adjustment 调整；修订；理算〔保险〕 LwTdmR  
adjustment centre 调剂中心 /n6ZN4  
adjustment lag 调整过程的时间差距；调整时差 8TG
|frS  
adjustment mechanism 调整机制 UG_PrZd  
adjustment of loss 亏损调整 h?$J;xn  
adjustment process 调整过程；调整程序 W /*?y&  
adjustment range 调整幅度 2(x| %  
administered exchange rate 受管制汇率 X @pm!c#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ExN$J  
administration expenses 行政费用 `.dwG3R  
administration fee 手续费；行政费 Ujlbcv6+  
administration in bankruptcy 破产管理 9HPmJ`b  
administration order 遗产管理令 Ekik_!aB  
administrator 管理人；遗产管理人
fJ0V|o  
administrator of the estate 遗产管理人 P;K LN9/4  
admission of debt 债项承认书 X y`2ux+>/  
admission of proof 接纳债权证明 Z:Vde^Ih  
advance 放贷款项；垫付款项；预支款项；预付款项 iz)r.TJ  
advance account 暂支帐目；预付款帐户 I3b*sx$  
advance compensation 预付补偿金 uMpuS1  
advance from shareholder 股东垫款 +IWf~|s  
advance pending reimbursement 预支以待日后付还 '9
zKaL  
advanced economy 先进经济体系 dG8mE&$g  
advancement 预付；预付财产 edCVIY'1  
advances warrant 垫款令 %IE;'aa }  
advancing 贷出 B2*7H  
adverse balance 逆差 ; yE.R[I  
adverse exchange 逆汇 WPrBK{B`o  
advertisement addressed to shareholders 在报章刊登的致股东通告 N{ $?u  
advice for collection 托收通知书 *D
XX*9 0  
advice of drawing 提款通知书；汇票通知书 ?B$L'i[l  
advice of payment 付款通知 {\NBNg(Vo  
Advisory Committee [Securities and Futures Commission]
I{ki))F  
谘询委员会〔证券及期货事务监察委员会〕 = Ezg3$%-  
Advisory Committee on Diversification 经济多元化谘询委员会 $tI<MZ&Z  
affidavit 誓章；遗产申报誓章 J]w3iYK  
affidavit of no receipt 述明无收款的誓章 )siWc_Z4  
affiliate 联号；联营公司；附属公司 Xit@.:a;  
affiliated company 附属公司；联号；联营公司 BlZB8KI~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ~c] q:pU2  
affordability 负担能力
r[T(R9k  
African Development Bank [AfDB] 非洲开发银行 ){z#Y#]dP  
after-acquired property 事后取得的财产 tw=A] a*  
after-hours dealing 市后交易 k.2GIc:5  
after-tax profit 税后盈利；税后利润；税后溢利 n*' :,m  
agency agreement 代理协议 u8<[Q]5  
agency expenses 代理机构的开支 8~y
P?#p  
agency fee 代理费 UjLq[,_!  
Agency Law 《代理法》 BOR$R}q  
agent 代理人；承销人 LFqY2,#i  
agent of company 公司代理人 K"|~D0Qgo  
agent's fee 代理人费；经纪费 !syyOfu`}  
aggregate 总计；总数；总体数字 fAz4>_4  
aggregate amount 总款额；总额 NFtA2EMLu[  
aggregate assets and liabilities 总体资产与负债 avM8-&h  
aggregate at constant price 按固定价格计算的总体数字 `HnZ{PKf  
aggregate demand 总需求 6uKth mr  
aggregate gross position 总持仓量 (d@(QJ  
aggregate limit 总限额 :?LNP3}  
aggregate of salaries tax 合计薪俸税 {Rb;1 eYj  
aggregate performance 总体表现；总体业绩 B u%
%O8  
aggregate supply 总体供应 t#8QyN  
aggregate surplus 总盈余 ZMr[:,Jp  
aggregate total 整体总额 EkRx/  
aggregate value 总值；合计价值 1Y;.fZE  
aggregated basis 合计基准 isy[RAP<  
aggregated net chargeable income 合计应课税入息实额 =R 4]Kf  
aggregation 合并计算；合计；总和 o2bmsnXQ  
aggregation of incomes of husband and wife 夫妇入息合并计算 nk_X_y  
aggregation of property 财产的总和 GA` bWl  
agio 差价；贴水 64'QTF{D  
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》 =
qoOr~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment z
Hg=K /  
《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》 7HY8 F5Brx  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment tS5J{j>T  
《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》 #G?#ot2o  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment f*88k='\W  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 y29G#Y4J  
agreement for a settlement 授产协议 @8w5Oudvx  
agreement for assignment 转让协议 BzH0"xq^  
agreement for sale 售卖协议；买卖协议 _TmKn!Jw  
agreement for sale and purchase 买卖协议 E(_k#X  
agreement for the payment of interest 支付利息协议 Rq e|7/As  
agreement for the repayment of money 还款协议 @%*@Rar  
agreement of reinsurance 再保险协议 zBwqIJfM  
Agricultural Bank of China 中国农业银行 u|.|dv'mbp  
air passenger departure tax 飞机乘客离境税 :xq{\"r  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "VHT5k  
airport tax 机场税 ,quUGS  
alcohol duty 酒精税 BFP@Yn~k  
alienation 让与；让渡；转让 {oF;ZM'r  
alimony 生活费；赡养费 ?azLaAG  
All Ordinaries Index [AOI] 所有普通股指数 RJd*(!y  
all risks 全险；综合险 5-k gGO
t  
All Sales Record for Stock Market 《股票市场成交报告》 vXwMo4F*  
Allied Capital Resources Limited 新联财务有限公司 d0|{/4IWw;  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 3
djw  
allocation letter 拨款信件 trjeGSt&  
allocation of fund 分配款项；预留款项 :?= 1aiS  
allocation of profit 利润分配；溢利分配 JY"J}  
allocation warrant 拨款令 R/fE@d2~In  
allotment 分配；配股 u rQvJ  
allotment notice 股份配售通知；配股通知 ]Ol w6W?%  
allotment of shares 股份分配 6(t'B!x  
allowable 可获宽免；免税的 CS*lk!C  
allowable business loss 可扣除的营业亏损
uOKD#  
allowable expenses 可扣税的支出 -|s%5p|  
allowance 免税额；津贴；备抵；准备金 {~R?f$}""j  
allowance for debts 债项的免税额 _D@QsQ_Z  
allowance for depreciation by wear and tear 耗损折旧免税额 } _];yw  
allowance for funeral expenses 殡殓费的免税额 e]ST0J"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 \L$]2"/v-  
allowance for repairs and outgoings 修葺及支出方面的免税额 8tf>G(I{  
allowance to debtor 给债务人的津贴 ]]`[tVaFr  
alteration of capital 资本更改 Z,\(bW qF  
alternate trustee 候补受托人 R
hT:]  
amalgamation 合并 =h=-&DSA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #lSGH 5Fp?  
ambit of charges 征税范围；收费范围 z#|Auc0  
amended valuation 经修订的估值 Er8F_,M+  
American Commodities Exchange 美国商品交易所 W!kF(O NA  
American Express Bank Limited 美国运通银行 ._;It198f  
American Stock Exchange 美国证券交易所 =w8 0y'  
amortization 摊销 w)qmq  
amount due from banks 存放银行同业的款项 p`Tl)[*  
amount due from banks abroad 存放海外银行同业的款项 'Z,7{U1P  
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 Xkx&'/QG,U  
amount due to banks 银行同业的存款 pNuU{:9 B0  
amount due to banks abroad 海外银行同业的存款 nehk8+eV_  
amount due to holding companies 控股公司存款 F.(e}EMyNh  
amount due to local banks 本港银行同业的存款 n!~QC  
amount due to outport banks 外埠银行同业的存款 0R+p\Nc&1  
amount for note issue 发行纸币的款额 `:m=r
T_  
amount of bond 担保契据的款额 QkTU@T6>o  
amount of consideration 代价款额 [I'q"yRu]i  
amount of contribution 供款数额 !Q%r4Nr  
amount of indebtedness 负债款额 z Z~t,>  
amount of principal of the loan 贷款本金额 #Q_<eo%lI*  
amount of rates chargeable 应征差饷数额 X MF
? y  
amount of share capital 股本额 N!v>2"x8q  
amount of sums assured 承保款额 [AD%8H  
amount of variation 变动幅度 ts@e ,  
amount of vote 拨款数额 yDe*-N\'W  
amount payable 应付款额 L"?4}U:  
amount receivable 应收款额 L8zMzm=-  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 x2l}$(7  
analysis 分析 0|0IIgy  
ancillary risk 附属风险 kf~>%tES]  
annual account 周年帐目；周年帐目报表；年度决算；年结 EL2z&  
annual accounting date 年结日期 B=X_c5  
annual allowance 每年免税额；年积金；年度津贴；年津 V1G5Kph  
annual balance 年度余额 " ;8kKR  
annual disposable income 每年可动用收入 )liNjY@  
annual estimates 周年预算 =KnHa.%  
annual fee 年费  s-&
i!d  
annual general meeting 周年大会 (tzAUrC  
annual growth rate 年增率；每年增长率 4 BNbS|?vV  
annual long-term supplement 长期个案每年补助金 eISHV.QV  
annual pensionable emolument 可供计算退休金的年薪 MC B2  
annual report 年报 _jxysFl=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sv "GX<+  
annual return 周年报表；周年申报表；每年报税表格 6 {3ql:  
Annual Return Rules 《周年报表规则》 9NU-1vd~  
annual review of consumer prices 每年消费物价回顾 RJN LcIm  
annual roll-forward basis 逐年延展方式 o@} qPvt0  
annual salary 年薪 HC>k/Gk"  
annual statement 年度报表；年度决算表 #0#
6eT{-  
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 la]Zk
 
annuitant 年金受益人 G"vEtNoV  
annuity 年金 \tS| N40  
annuity contract 年金合约 NB( G
E  
annuity on human life 人寿年金 '$
G%HUn  
antecedent debt 先前的债项 9N) Ea:N  
ante-dated cheque 倒填日期支票 OQyZ'  
anticipated expenditure 预期开支 :4"b(L  
anticipated net profit 预期纯利 Lr"`OzDz  
anticipated revenue 预期收入 I;P! 
 
anti-inflation measure 反通货膨胀措施 $"=0{H.?  
anti-inflationary stance 反通货膨胀立场 ^*~4[?]S  
apparent deficit 表面赤字 *iPBpEWC  
apparent financial solvency 表面偿债能力 d+8|aS<A  
apparent partner 表面合伙人 (51;cj>J  
application for personal assessment 个人入息课税申请书 IUh)g1u41O  
application of fund 资金应用 RT9%E/m  
application to release as liquidator and to destruct the books of accounts and documents j2n 4; m  
申请免除清盘人职务及毁灭帐簿与文件 3}.OSt'=  
appointed actuary 委任精算师 Y[;Z7p  
appointed auditor 委任核数师；委任审计师 X%B2xQM5  
appointed trustee 委任的受托人 =A"z.KfV  
appointer 委任人 jwwst\f  
apportioned pro rata 按比例分摊 8{CBWXo$)  
apportionment 分配；分摊 4'`*Sce}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |qq29dS?  
apportionment formula 分摊方程式 {UhpN"'"n  
apportionment of estate duty 遗产税的分摊 4&`d$K  
appraisal 估价；评估 {?IUf~<  
appreciable growth 可观增长 bGB5]%v,  
appreciable impact 显着影响 uv7tbI"r  
appreciable increase 可观增长 W}\<}dK  
appreciation 增值；升值 6". v6  
appreciation against other currencies 相对其他货币升值 <<1_rRL]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 EixAmG  
appreciation tax 增值税 f{D~ZC.*  
appropriation 拨款；拨用；拨付 <bBgevL+_K  
appropriation account 拨款帐目 GIUyW  
Appropriation Bill 拨款法案 <>=abgg  
appropriation-in-aid system 补助拨款办法 \3j4=K'nE  
approved assets 核准资产 l-[5Zl;"  
approved basket stock 认可一篮子证券 @#5?tk0  
approved budget 核准预算 (G{2ec:?  
approved charitable donation 认可慈善捐款 ~$4!C'0  
approved charitable institution 认可慈善机构 hXn@vK6  
approved currency 核准货币；认可货币 T@N)BfkB  
approved estimates 核准预算 I{u+=0^Y  
approved estimates of expenditure 核准开支预算 o7:"Sl2AD  
approved overseas insurer 核准海外保险人 ~T'$gl  
approved overseas trust company 核准海外信托公司 ')E4N+h/  
approved pooled investment fund 核准汇集投资基金 X,+N/nku  
approved provident fund scheme 认可公积金计划 Otm7j>w  
approved provision 核准拨款 "I[uD)$  
approved redeemable share 核准可赎回股份 {=E,.%8  
approved regional stock 认可地区性证券 !f8]gTzN  
approved retirement scheme 认可退休金计划 4({Wipd  
approved subordinated loan 核准附属贷款 ew8Manx  
arbitrage 套戥；套汇；套利 _We4%  
arbitrageur 套戥者；套汇者 6J\A%i  
arbitrary amount 临时款项 Dt+uf5o(  
arrangement 措施；安排；协定 &-`a
`  
arrears 欠款 )/?s^D$,  
arrears of pay 欠付薪酬 T4"*w  
arrears of revenue 逾期未收税款；逾期未收的帐项 x*F_XE1#M  
articles of association 组织章程；组织细则；组织章程细则 uy=E92n3  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1Q??R}  
ascertainment of profit 确定利润 +0n,>eDjg^  
"Asia Clear" “亚洲结算系统” d7L|yeb"  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 k.#[h@Pm  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 |f"1I4Kg  
Asian Development Fund [ADF] 亚洲发展基金 lO^YAOY  
Asian dollar bond 亚洲美元债券 K>`*JJ,  
Asian dollar market 亚洲美元市场 Cv1CRmqq%  
Asian dollar rate 亚洲美元利率 T9Pu V  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Tn\59 (  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 TZS:(MJ9M  
asked price 沽盘；喊价；索价；卖方报价 N< 7  
assessable income 应评税入息 ::G0v  
assessable loss 应评税亏损 7.1FRxS  
assessable profit 应评税利润 )m$i``*<  
assessable value 应评税值 $PKUcT0N9  
assessed profit 估定利润 J k FZd  
assessed value 经评估价值 U^xtS g  
assessment 评税；评定；估价；评税单 *Y9'
tHI  
assessment number 评税编号；估价编号 MG0d&[  
assessment of additional tax 补加税评税 ^o6&|q  
assessment of performance 业绩评估；实绩评价 jD'$nKpg  
Assessor 评税主任 W q>qso  
asset price bubbles 资产价格泡沫 -VRKQNT  
asset-backed securities 具资产保证的证券 *6P)HU@  
assets accretion 资产增值 wg 6
 
assets and liabilities 资产与负债 _,]@xFCOH  
assets betterment statement 资产递增表；资产改进表 3!KEk?I]  
assets lending 实物放款；有抵押贷款 }Fgp*x-G  
assets of the company passing on the death 死者去世时转移的公司资产 &$E.rgtg  
assets pledged as security for liabilities 用作负债抵押的资产 )u(Dqu\t  
assets portfolio 资产投资组合 bmGtYv  
assets price 资产价格 GxcW^{;  
assets quality 资产质素 8AVG pL  
assets realization 资产变现 :l?/]K  
assets refinancing arrangement 资产再集资安排 B"fKv0  
assets securitization 资产证券化 /kK:{  
assets situated outside Hong Kong 在香港以外地方的资产 Hqm1[G)  
assets stripping 削减资产；拆卖资产 BvV!?DY4  
assets value 资产值 )qV&sru.$  
assignee 承让人 RkXW(T`  
assignment 转让；转让书；转让契 [^E{Yz=8,  
assignment of interest 权益转让 `?xE-S ;Pn  
assignment of letters patent and trade mark 专利证书及商标转让 O_/|Wx  
assignment of property 物业转让；物业转让书 ~l>2NY  
assignment right 转让权 ,*'aH z  
assignor 转让人 #`{L_n
$c  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 j+>&~
  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?;)F_aHp  
associate member 附属会员 .</.(7  
associated body corporate 相联法人团体 7`Bwo*Y  
associated company 相联公司；联属公司 kv'gs+,e  
associated corporation 相联法团 d<B=p&~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] K_E- Hgg_  
公认会计师公会〔英国〕 7[u$!.4{*  
Association of Futures Exchange Brokers 香港期货经纪协会 Stxrgmu  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 b_j8g{/9  
association of underwriters 承保人组织 @jevY81)  
assumption of control 接管 %oEv
p{I  
assurance 担保；保险；转易；转易书 >^hy@m  
assurance of interest 权益的转易 Sk&l8"  
at 19XX price 按一九ＸＸ年价格计算 b!xm=U  
at a discount 按赔价计算；按贴水价格计算；打折扣 2k3yf_N  
at a premium 按溢价计算；按升水价格计算 meNz0ve  
at call 通知付款；按通知 +zn207.`  
at constant market price 按固定市价计算 \H5{[ZUn  
at constant price 按固定价格计算 i7(\i2_P  
at cost 按成本计算 C1KO]e>  
at current market price 按当时市价计算；按现时市价计算 -$m?ShDd  
at current price 按当时价格计算；按现时价格计算 ^L;k  
at factor cost 按要素成本计算；按生产要素成本计算 Q.Ljz Z  
at money-of-the-day price 按付款当日价格计算 i@XFnt  
at or better 按指定或较佳价位〔买卖指令〕 CHRO9  
at par 按面值计算；平价 KdB9Q ;  
at sight 见票即付 |;6l1]hk6  
at the close 按收市盘 K~JXP5`(  
at the opening 按开市盘 MW6
KEiQ"  
attestation 见证；见证条款 fKZgAISF  
at-the-money option 平价期权 koAM",5D  
attorney 受权人；受托代表人 fnm:Wa|,%|  
attornment 新拥有人承认书 IB+)2`  
attributable profit 可归属利润 C2 ] x  
attributable share value 可归属股份价值 >E3 lY/[  
Auckland Stock Exchange 奥克兰证券交易所 <<[hZ$.  
auction 拍卖 'U'#_mYG  
auctioneer 拍卖商 wam-=3W  
audit 审计；核数 86,$ I+  
Audit Commission 审计署 uuMHD{}?}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] S0<m><|kl  
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〕 Vz,2_QJ  
audit review 帐目审查 hu+% X.F4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 lm;G8IP`  
audited account 审计帐目；经审计的帐目 ~ U,a?LR/  
audited annual account 经审计的周年帐目 CAD:ifV  
audited balance sheet 经审计的资产负债表 X@n\~[.B  
auditor 核数师；核数主任；审计师 AE"E($S`  
auditor's certificate 核数师证明书；审计师证明书 L/R ES  
auditor's report 核数师报告；审计师报告 @)YQiE$  
Aussie bond 澳元债券 XUyoZl?  
austerity budget 紧缩预算 a\PvRW*I  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 M:Aik&  
Australia All Ordinaries Index 澳洲所有普通股票指数 JKsdPW<?  
Australian Dollar [AUD] 澳元 d4#Ra%  
Australian Options Market 澳大利亚期权市场 d@72z r  
Australian Securities Commission 澳洲证券事务监察委员会 ^BFD -p  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 0fTEb%z8  
Australian Stock Exchange 澳大利亚证券交易所 !bi}9w  
Austrian Schilling [ATS] 奥地利先令 dnP3{!"b  
authentication 认证；鉴证 on q~wEr  
authority to purchase 委托购买证；委购书 cOr@dUSL  
authorization 认可；核准；授权；授权书 SAEV "  
authorization by direction 指示授权 32sb$|eQq  
authorization by instruction 指令授权 KVrK:W--p  
authorization by warrant 令状授权 mTW@E#)n  
authorization of unit trust 单位信托的认可
Kc:} Ky  
authorized agent 指定代理人 %g>{m2o  
authorized capital 法定资本 PNbs7f  
authorized clerk 出市员 >xt*(j&}  
authorized dealer 认可交易商 \#A=twp  
authorized financial institution 认可财务机构 r2
*'5jk_  
authorized fund 认可基金 Pyx$$cj  
authorized fund house 获授权的基金公司；认可基金公司 |e@Bi#M[  
authorized institution 认可机构 6v9{$:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 $Di2BA4Di  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Y%V|M0 0`  
authorized insurer 获授权保险人；获认可承保人 d">Ya !W  
authorized investment 特准投资项目 92k}ON  
authorized person 获授权人 Tcglt>tj"  
authorized representative 获授权代表 Ht'jm(  
authorized share capital 法定股本 '\2lWR]ndd  
automated quotation system 自动报价系统 `f2m5qTP%  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,j('QvavJ  
自动交易系统〔香港期货交易所有限公司〕 _z!0ab  
automatic adjustment mechanism 自动调整机制 'd"\h#  
automatic adjustment system 自动调整系统 X&<#3n  
Automatic Clearing House 自动票据交换所 -^(NIl'  
automatic exchange rates accumulation system 自动化汇率累集系统 L^`oJ9k!  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 995^[c1o6  
automatic teller machine [ATM] 自动柜员机 ,K'}<dm|x  
autopay 自动转帐 Lu~e^Ul   
available assets 可用资产 S %"7`xl  
available fiscal reserve 现存财政储备 Ik#>6  
available profit 可用利润 ?ExfxR!~  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 o^Y'e+T"  
average 平均；平均数；海损 w^*jhvV%kW  
average basic salary 平均基本薪金 '7F`qL\/#(  
average consumer expenditure 平均消费开支；一般消费开支 H\kqmPl&  
average cost 平均成本 ^/Hj^4~_U  
average cost of land production 增辟土地平均成本 wBcDL/(>  
average daily turnover 平均每日成交额 y^C;?B<  
average daily wage rate 平均每日工资率 *4zVK/FJ  
average expenditure pattern 平均开支模式 "z }bgy  
average growth rate 平均增长率 /Ki :6  
average net fixed assets 固定资产平均净值 FVsNOU  
average of relatives 相对价格平均数 z^4\?R50yO  
average price 平均价格 _W: S>ij(  
average propensity to consume 平均消费倾向；一般消费倾向 TBQ`:`g^m  
average propensity to save 平均储蓄倾向；一般储蓄倾向 rrSA.J{  
average rate 平均率 MjI}fs<  
average revenue 平均收入；平均收益 55oLj.l^j  
average stock 平均库存；平均存货 KG#|Cq  
average yearly rent 平均年租 iR#jBqXD  
avoidance of double taxation 避免双重课税 ,gU9ywg  
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 #k=!>%+E  
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