一些有用的会计术语(也不知道发的地方对不对)A

A: K!D_PxV  
A share Ａ股；甲类股份 /,!7jF:  
abatement of tax 减税；减扣免税额 Z:o 86~su  
ABN AMRO Bank N.V. 荷兰银行 zsMw5
C  
above-the-line expenditure 线上项目支出；经常预算支出 @maZlw1q  
above-the-line receipt 线上项目收入；经常预算收入 itC *Z6^  
ABSA Asia Limited 南非联合亚洲有限公司 %I|+_ z&x  
absolute change 绝对数值变更 vBnKu  
absolute expenditure 实际开支 IQlw 914  
absolute guideline figure 绝对准则数字 3dxnh,]&@  
absolute interest 绝对权益 yrE,,N%I  
absolute order of discharge 绝对破产解除令 ! F;<xgw  
absolute profit margin 绝对利润幅度 3dX=xuQ%/  
absolute value 实值；绝对值 2
-p  
absolutely vested interest 绝对既得权益 ycl>git]  
absorbed cost 已吸收成本；已分摊成本 ]EVe@  
absorption 吸收；分摊；合并 o3i,B),K  
absorption rate 吸收率；摊配率；分摊率 Xc9p;B>^Ts  
ACB Finance Limited 亚洲商业财务有限公司 <(bCz>o|  
acceptable form of reciprocity 合理的互惠条件 R%
)2(\  
acceptable rate 适当利率；适当汇率 RlslF9f  
acceptance agreement 承兑协议 j""y2c1  
acceptance for honour 参加承兑 .,ppGc|*  
acceptor 承兑人；接受人；受票人 "
doU.U&u  
acceptor for honour 参加承兑人 o! 2n}C  
accident insurance 意外保险 3!"b guE  
Accident Insurance Association of Hong Kong 香港意外保险公会 u_p7Mcb  
accident insurance scheme 意外保险计划 |`k1zc)9  
accident year basis 意外年度基准 R
vPniT(<?  
accommodation 通融；贷款 PV]k3&y  
accommodation bill 通融票据；空头票据 w`.T/  
accommodation party 汇票代发人 X#p o|,Q  
account balance 帐户余额；帐户结余 G>[ NZE  
account book 帐簿 qr'x0r|<>  
account collected in advance 预收款项 \
C+*loLs  
account current book 往来帐簿 aJy>  
account of after-acquired property 事后取得的财产报告 38w.sceaT  
account of defaulter 拖欠帐目 0279g  
account payable 应付帐款
HeT6Dv  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 o%/-5-  
account receivable 应收帐款 ]{Mci]H6T  
account receivable report 应收帐款报表 <uBhi4  
account statement 结单；帐单；会计财务报表 #Cg}!38  
account title 帐户名称；会计科目 +#-kIaU  
accountant's report 会计师报告 ^&`
sWO@=  
Accountant's Report Rules 会计师报告规则 *;OJ~zT  
accounting and auditing procedure 会计与审计程序；会计与核数程序 [V> :`?  
Accounting Arrangements 《会计安排》 )p/=u@8_f  
accounting basis 会计基础 aDN6MZM  
accounting by Official Receiver 破产管理署署长呈交的帐目 t?]\M&i&  
Accounting Circular 《会计通告》 kW<Yda<a  
accounting class 会计类别 pBg|n=^  
accounting date 记帐日期；会计结算日期 b"R, p=M  
accounting for money 款项核算 wO2V%v^bp  
Accounting Officer 会计主任 ,c,Xd  
accounting period 会计报告期；会计期 RV0>-@/x  
accounting policy 会计政策；会计方针 0
8Pt(kzNA  
accounting practice 会计惯例 ,Lt~u_lve  
accounting principle 会计准则 RjR&D?dc  
accounting record 会计记录 C@TN5?Z  
accounting report 会计报告 {[M0y*^64$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 [)Z'N/;0  
Accounting Society of China 中国会计学会 '!j #X_;  
accounting statement 会计报表 C=oM,[ESQ0  
accounting system 会计制度；会计系统 ?qd,>  
accounting transaction 会计事项；帐务交易 i\kTm?BQZ  
accounting treatment 会计处理 F,p`-m[q  
accounting year 会计年度 O8K@&V
p  
accretion 增值；添加 wMH[QYb<*  
accrual 应计项目；应累算数目 05l0B5'p  
accrual basis 应计制；权责发生制 c N02roQl  
accrual basis accounting 应计制会计；权责发生制会计 ] ?DDCew  
accrue 应累算；应计 tr6jh=  
accrued benefit 应累算利益 3W7;f!  
accrued charges 应计费用 krQl^~@  
accrued cumulative preference share dividend 应累算的累积优先股股息 <mv7HKVg  
accrued expenses 应累算费用 Je#!Wd  
accrued interest payable 应付利息；应计未付利息 ~_DF06G  
accrued interest receivable 应收利息；应计未收利息 /<3;0~#){  
accrued right 累算权益 |eHwp  
accruing profit 应累算的利润 g9yaNelDh)  
accumulated fiscal reserve 累积财政储备 Veb+^&   
accumulated profit 累积利润；滚存溢利 Lv `#zgo_f  
accumulated reserve 累积储备 2-vJv+-
 
accumulation of surplus income 累积收益盈余 ^lHb&\X  
acquired assets 既得资产 1fz*SIjG  
acquisition 收购；购置；取得 ;;EDN45  
acquisition cost 购置成本 wF|0n t  
acquisition expenses 购置费用 Yw$a{5g  
acquisition of 100% interest 收购全部股权 /6+1{p  
acquisition of control 取得控制权 !cq=)xR  
acquisition of fixed assets 购置固定资产 +3M$3w{2  
acquisition of shell “买壳” eV[`P&j_C  
acquisition price 收购价 P'a0CE%  
act of God 天灾 Wmzq  
acting partner 执事合伙人 !1ML%}vvB,  
active market 买卖活跃的市场；交投畅旺的市场；旺市 cZNi~  
active partner 积极参与的合伙人 pwJ'3NbS  
active trading 交投活跃 ZWf-X  
actual circulation 实际流通 :y=!{J<  
actual cost 实际成本 k_,MoDz  
actual expenditure 实际开支；实际支出 5h_<R!jA  
actual income 实际入息；实际收入；实际收益 4`'8fe/"  
actual market 现货市场 [8,PO  
actual price 现货价；实际价格 O0@w(L-  
actual profit 实际利润 'M~BE\  
actual quotation 实盘；实际价位；实际报价 Ze-MAt  
actual year basis 按实际年度计算 t9G}Yd[T  
actuals 实货 k
P7a:(P_g  
actuarial investigation 精算调查 7cIC&(h5  
actuarial principle 精算原则 iLF^%!:X%  
actuarial report 精算师报告 k4S} #!  
Actuarial Society of Hong Kong 香港精算学会 l%rx#;=u  
actuarial valuation 精算师估值 p]wP36<S!  
actuary 精算师 uz]E_&2  
ad referendum agreement 暂定协议；有待覆核的协定 :|Z$3q
  
ad valorem duty 从价税；按值征税 . _1jk  
ad valorem duty system 从价税制 g d  z  
ad valorem fee 从价费 aRbx   
ad valorem tariff 从价关税 k1wCa^*gc  
additional allowance 额外免税额 "e~k
-\^Y  
additional amount for unexpired risk 未过期风险的额外款额 %4j&H!y-w;  
additional assessable profit 补加应评税利润 ;knd7SC  
additional assessment 补加评税 ,`;jvY~Ec  
additional commitment 额外承担 ./#e1m?.  
additional commitment vote 额外承担拨款 HR;/Br  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uA~YRKer  
additional dependent parent allowance 供养父母额外免税额 >R(8/#|E  
additional provision 额外拨款 N*~_\x  
additional stamp duty 附加印花税 kGpV;F==*  
additional tax 补加税罚款；补加税款 Ee&hG[sx  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 }<SNO)h3  
adjudged bankrupt 被裁定破产 vKU`C?,L  
adjudicated bankrupt 裁定破产人 yc*<:(p  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 >B0D/:R9  
adjudication of bankruptcy 裁定破产；宣告破产 |Dg;(i?  
adjudication of insolvency 裁定无力偿还债务 {T&v2u#S  
adjusted actual 经调整的实数；调整后的实数 VJ3hC[  
adjusted current assets 经调整的流动资产；调整后的流动资产 $Z/klSEf  
adjusted figure 经调整的数字；调整后的数额 hF2/ y.:P  
adjusted liabilities 经调整的负债；调整后的负债 (Up'$J}  
adjusted loss 经调整的亏损；调整后的亏损 L{=l#vu  
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 Ejq=*UOP  
adjusted profit 经调整的利润；调整后的利润 lj)f4zu  
adjusted surplus 经调整的盈余额；调整后的盈余额 vK(I3db!  
adjusted value 经调整的价值；调整后的价值 CoJ55TAW  
adjustment 调整；修订；理算〔保险〕 ^"1TPd|  
adjustment centre 调剂中心 cFLd)mt/  
adjustment lag 调整过程的时间差距；调整时差 (B&h;U$HAH  
adjustment mechanism 调整机制 $'^&\U~?  
adjustment of loss 亏损调整 YZibi  
adjustment process 调整过程；调整程序 ~uB'3`x  
adjustment range 调整幅度 DR6]-j!FK  
administered exchange rate 受管制汇率 qh-[L  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 B#]_8svO  
administration expenses 行政费用 tVunh3-  
administration fee 手续费；行政费 :y\09)CJK  
administration in bankruptcy 破产管理 Xem 05%,  
administration order 遗产管理令 wy''tqg6  
administrator 管理人；遗产管理人 `K w7"  
administrator of the estate 遗产管理人 N=#4L
$@-  
admission of debt 债项承认书 Id%_{),HX  
admission of proof 接纳债权证明 jPnO@H1  
advance 放贷款项；垫付款项；预支款项；预付款项 fE^uF[-7?  
advance account 暂支帐目；预付款帐户 job[bhK'Jt  
advance compensation 预付补偿金 $_)=8"Sn  
advance from shareholder 股东垫款 ,<sm,!^<r  
advance pending reimbursement 预支以待日后付还 {DT4mG5  
advanced economy 先进经济体系 eZNitGaU  
advancement 预付；预付财产 PRD_!VOW  
advances warrant 垫款令 |1"!kA  
advancing 贷出 R*yU<9Mm8  
adverse balance 逆差 Z v4<b  
adverse exchange 逆汇 !h>D;k6 e  
advertisement addressed to shareholders 在报章刊登的致股东通告 =D].`  
advice for collection 托收通知书 ~Eq\DK  
advice of drawing 提款通知书；汇票通知书 ]M3#3Ha"  
advice of payment 付款通知 {rC~P  
Advisory Committee [Securities and Futures Commission] S8%n.<OB
 
谘询委员会〔证券及期货事务监察委员会〕 kg3ppt  
Advisory Committee on Diversification 经济多元化谘询委员会 h~w4, T  
affidavit 誓章；遗产申报誓章 ,-@5NY1q  
affidavit of no receipt 述明无收款的誓章 7UKYmJk.  
affiliate 联号；联营公司；附属公司 &3Tx@XhO  
affiliated company 附属公司；联号；联营公司 x5OC;OQc  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 noC?k }M  
affordability 负担能力 ^YKy9zkTl  
African Development Bank [AfDB] 非洲开发银行 gLIT;BK  
after-acquired property 事后取得的财产 w>qCg XU3  
after-hours dealing 市后交易 (S oo<.9~  
after-tax profit 税后盈利；税后利润；税后溢利 8.?E[~  
agency agreement 代理协议 , H2YpZk  
agency expenses 代理机构的开支 h>wcT VF  
agency fee 代理费 aX
^+ O,  
Agency Law 《代理法》 Pdw#o^Iq^  
agent 代理人；承销人 4<.O+hS  
agent of company 公司代理人 r~8;kcu7  
agent's fee 代理人费；经纪费 DZe}y^F  
aggregate 总计；总数；总体数字 5lTD]d  
aggregate amount 总款额；总额 Q.k :\m*h  
aggregate assets and liabilities 总体资产与负债 /s c.C  
aggregate at constant price 按固定价格计算的总体数字  ]>Si0%  
aggregate demand 总需求 i[150g?K  
aggregate gross position 总持仓量 W&(f&{A  
aggregate limit 总限额 LmQ/#Gx  
aggregate of salaries tax 合计薪俸税 Z)&D`RCf  
aggregate performance 总体表现；总体业绩 =-~;OH/  
aggregate supply 总体供应 9cd8=][  
aggregate surplus 总盈余 gi]ZG  
aggregate total 整体总额 ]` ]g@v  
aggregate value 总值；合计价值 $%PVJs  
aggregated basis 合计基准 j$x)pB3]  
aggregated net chargeable income 合计应课税入息实额 4DLq}v  
aggregation 合并计算；合计；总和 =MLf[
 
aggregation of incomes of husband and wife 夫妇入息合并计算 lJ{V
  
aggregation of property 财产的总和 uLN[*D  
agio 差价；贴水 g:<?  
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》 M=y0PCD  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment }"zC >eX&  
《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》 59*M"1['Q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment KrKu7]If6#  
《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》 ;;V\"7q'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment !QEL"iJ6M'  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 U,;xZe  
agreement for a settlement 授产协议
B9X8  
agreement for assignment 转让协议 7>i2OBkAhB  
agreement for sale 售卖协议；买卖协议 NQ9Ojj{#  
agreement for sale and purchase 买卖协议 w#(RW7":F  
agreement for the payment of interest 支付利息协议 [f!O6moR6  
agreement for the repayment of money 还款协议 b2kWjg.4  
agreement of reinsurance 再保险协议 0oU=RbC  
Agricultural Bank of China 中国农业银行 l#bAl/c`  
air passenger departure tax 飞机乘客离境税 5PZN^\^
  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?znSx}t  
airport tax 机场税 `cr(wdvI  
alcohol duty 酒精税 lIf(6nm@  
alienation 让与；让渡；转让 ^0tw%6:  
alimony 生活费；赡养费 KJh,,xI>by  
All Ordinaries Index [AOI] 所有普通股指数 mm[SBiFO\  
all risks 全险；综合险 dDtFx2(R  
All Sales Record for Stock Market 《股票市场成交报告》 7=P^_LcU  
Allied Capital Resources Limited 新联财务有限公司 o }
@n>R  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 V U~Dk);Bv  
allocation letter 拨款信件 #Hu~}zy  
allocation of fund 分配款项；预留款项  "0&N}  
allocation of profit 利润分配；溢利分配 ~`eHHgX  
allocation warrant 拨款令 Yck~xt&]  
allotment 分配；配股 N4UM82N  
allotment notice 股份配售通知；配股通知 9z ?7{2C  
allotment of shares 股份分配 ;(6P6@
+o  
allowable 可获宽免；免税的 *P2[qhP2  
allowable business loss 可扣除的营业亏损 ?KWj}|%  
allowable expenses 可扣税的支出 >dQK.CG  
allowance 免税额；津贴；备抵；准备金 Bct"X#W|&  
allowance for debts 债项的免税额 N.j "S'(i  
allowance for depreciation by wear and tear 耗损折旧免税额 ^Jx$t/t  
allowance for funeral expenses 殡殓费的免税额 XnU
O*v^]  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $'"8QOnJ?k  
allowance for repairs and outgoings 修葺及支出方面的免税额 ~]uZy=P? 5  
allowance to debtor 给债务人的津贴 D>sYPrf  
alteration of capital 资本更改 V"RpH,  
alternate trustee 候补受托人 vtxvS3   
amalgamation 合并 |L:Cn J  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1 W'F3  
ambit of charges 征税范围；收费范围 oq;'eM1,.  
amended valuation 经修订的估值 YaY8 `M{  
American Commodities Exchange 美国商品交易所 @Doyt{|T  
American Express Bank Limited 美国运通银行 .T.5TMiOSq  
American Stock Exchange 美国证券交易所 Xl%0/o  
amortization 摊销 IFuZ]CBz  
amount due from banks 存放银行同业的款项 IA*KaX2S<  
amount due from banks abroad 存放海外银行同业的款项 x?r1s#88>  
amount due from holding companies 控股公司欠款 K7`YJp`i  
amount due from local banks 存放本港银行同业的款项 >SCGK_Cr2  
amount due to banks 银行同业的存款 +=P@HfVfiq  
amount due to banks abroad 海外银行同业的存款 1n%8j*bJq  
amount due to holding companies 控股公司存款 3qMNl>>  
amount due to local banks 本港银行同业的存款 /8gL.i$  
amount due to outport banks 外埠银行同业的存款 &35|16z%@  
amount for note issue 发行纸币的款额 8SmjZpQ?  
amount of bond 担保契据的款额 7*+TP~WI  
amount of consideration 代价款额 j"7 JLe*  
amount of contribution 供款数额 -50AX1h31:  
amount of indebtedness 负债款额 ;Zut@z4\  
amount of principal of the loan 贷款本金额 p25Fn`
}H  
amount of rates chargeable 应征差饷数额 +,flE=5]s  
amount of share capital 股本额 >3D7tK(  
amount of sums assured 承保款额 ?m"|QS!!K  
amount of variation 变动幅度 Q9>U1]\  
amount of vote 拨款数额 (f1M'w/OD  
amount payable 应付款额 q<{NO/M
m  
amount receivable 应收款额 [}o~PN:sT(  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 k%Vv?{g  
analysis 分析 H\G{
3.T.9  
ancillary risk 附属风险 jqcz\n d  
annual account 周年帐目；周年帐目报表；年度决算；年结 GJQc!cqk  
annual accounting date 年结日期 (ku5WWJ  
annual allowance 每年免税额；年积金；年度津贴；年津 ;vp\YIeX1  
annual balance 年度余额 \t.}-u<7{  
annual disposable income 每年可动用收入 ($!KzxF3  
annual estimates 周年预算 rVryt<2:@r  
annual fee 年费 ZX.TqvK/r  
annual general meeting 周年大会 8^yJ
qAXK  
annual growth rate 年增率；每年增长率 ?nFO:N<  
annual long-term supplement 长期个案每年补助金 "mIgs9l$  
annual pensionable emolument 可供计算退休金的年薪 zlf}.  
annual report 年报 Hi,t@!
!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ffcLuXa  
annual return 周年报表；周年申报表；每年报税表格 h)x_zZ%>o  
Annual Return Rules 《周年报表规则》 RA/EpD:H  
annual review of consumer prices 每年消费物价回顾 d@kc[WLD^  
annual roll-forward basis 逐年延展方式 FJS'G^  
annual salary 年薪 G=d(*+& B  
annual statement 年度报表；年度决算表 5nLDj:C~  
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 jBtj+TL8  
annuitant 年金受益人 UpUp8%fCU  
annuity 年金 z
V.pol  
annuity contract 年金合约 Tz-X o  
annuity on human life 人寿年金 cCdX0@hY  
antecedent debt 先前的债项 2qj{n+  
ante-dated cheque 倒填日期支票 V[hK2rVH.  
anticipated expenditure 预期开支 VcgBLkIF  
anticipated net profit 预期纯利 m *X7T  
anticipated revenue 预期收入 %w"nDu2Gcv  
anti-inflation measure 反通货膨胀措施 1~5trsB+5  
anti-inflationary stance 反通货膨胀立场 G$JFuz)|  
apparent deficit 表面赤字 oRY!\ADR  
apparent financial solvency 表面偿债能力 IF_DZ   
apparent partner 表面合伙人 \7 a4uc  
application for personal assessment 个人入息课税申请书 J)x3\[}Ye  
application of fund 资金应用 c{3rl;Cs  
application to release as liquidator and to destruct the books of accounts and documents ;+_8&wbqW  
申请免除清盘人职务及毁灭帐簿与文件 I4e+$bU3  
appointed actuary 委任精算师  t@B(+
 
appointed auditor 委任核数师；委任审计师 mh`|=M]8E  
appointed trustee 委任的受托人 gA^q^>7  
appointer 委任人 8b&uU [  
apportioned pro rata 按比例分摊 ,
Ww  
apportionment 分配；分摊 cvo[s, p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 I3y9:4  
apportionment formula 分摊方程式 ]qktj=p  
apportionment of estate duty 遗产税的分摊 l\Ftr_Dk  
appraisal 估价；评估 Wd 2sh  
appreciable growth 可观增长 XB\zkf_}Xc  
appreciable impact 显着影响 6Z! y  
appreciable increase 可观增长 d/
U."
V}  
appreciation 增值；升值 p+w8$8)  
appreciation against other currencies 相对其他货币升值 T[uDZYx  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]> G&jd7  
appreciation tax 增值税
igkz2SI  
appropriation 拨款；拨用；拨付 M7dU@Ag  
appropriation account 拨款帐目 z'MS#6|}  
Appropriation Bill 拨款法案 ?b:_AO&  
appropriation-in-aid system 补助拨款办法 ?9KGnOVu  
approved assets 核准资产 _j ;
3-m  
approved basket stock 认可一篮子证券 "QY1.:o<(  
approved budget 核准预算 9]yW_]P  
approved charitable donation 认可慈善捐款 CjZ2z%||=  
approved charitable institution 认可慈善机构 rY}B-6qJn  
approved currency 核准货币；认可货币 b`~wGe  
approved estimates 核准预算 +!O-kd
 
approved estimates of expenditure 核准开支预算 p^QZq>v  
approved overseas insurer 核准海外保险人 .5Z_E O  
approved overseas trust company 核准海外信托公司 /L~m#HxWU  
approved pooled investment fund 核准汇集投资基金 hC<14  
approved provident fund scheme 认可公积金计划 Re[:qLa]  
approved provision 核准拨款 Q:o7G|C  
approved redeemable share 核准可赎回股份 ^%[F8\}XPJ  
approved regional stock 认可地区性证券 NGTe4Crx  
approved retirement scheme 认可退休金计划 ')TPF{\#  
approved subordinated loan 核准附属贷款 GESXc$E8  
arbitrage 套戥；套汇；套利 284zmZZ  
arbitrageur 套戥者；套汇者 96ZdM=  
arbitrary amount 临时款项 <
y=ovkM3  
arrangement 措施；安排；协定 A"l{?;~  
arrears 欠款 !]b@RUU  
arrears of pay 欠付薪酬 L* |1/  
arrears of revenue 逾期未收税款；逾期未收的帐项 $@uU@fLB  
articles of association 组织章程；组织细则；组织章程细则 (6qsKX  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 f&I7,"v  
ascertainment of profit 确定利润 @.$MzPQQI  
"Asia Clear" “亚洲结算系统” TSto9$}*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .[j%sGdKl  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 v'9m7$  
Asian Development Fund [ADF] 亚洲发展基金 AK/:I>M  
Asian dollar bond 亚洲美元债券 ImkrV{,e  
Asian dollar market 亚洲美元市场 oY3>UZ5\
  
Asian dollar rate 亚洲美元利率 8T5k-HwE  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 []p"3i  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 r6Nm!Bq7  
asked price 沽盘；喊价；索价；卖方报价 r"_Y3SxxL  
assessable income 应评税入息 G$=-,6kZO  
assessable loss 应评税亏损 la, h  
assessable profit 应评税利润 9([6d.`~  
assessable value 应评税值 v59nw]'  
assessed profit 估定利润 .W.;~`EW  
assessed value 经评估价值 }~I|t!GL  
assessment 评税；评定；估价；评税单 |*\C{
b  
assessment number 评税编号；估价编号 2C/%gcN >  
assessment of additional tax 补加税评税 BQ
Np$]5s  
assessment of performance 业绩评估；实绩评价 u{C)qb5Pu  
Assessor 评税主任 uHvaZMu  
asset price bubbles 资产价格泡沫 bZ5n,KQA5  
asset-backed securities 具资产保证的证券 MCy~@)-IN  
assets accretion 资产增值 4rp6 C/i  
assets and liabilities 资产与负债 ]VjLKFb~U  
assets betterment statement 资产递增表；资产改进表 _z"o1`{w  
assets lending 实物放款；有抵押贷款 <G
ZhH:  
assets of the company passing on the death 死者去世时转移的公司资产 b! tludb  
assets pledged as security for liabilities 用作负债抵押的资产 pXW`+<g0  
assets portfolio 资产投资组合 8(lCi$  
assets price 资产价格 A3yi?y{[*  
assets quality 资产质素 X47!E |*  
assets realization 资产变现 rc{o?U'^-  
assets refinancing arrangement 资产再集资安排 !$>G#+y  
assets securitization 资产证券化 KwFXB  
assets situated outside Hong Kong 在香港以外地方的资产 r+\/G{+=}  
assets stripping 削减资产；拆卖资产 n|KKby.$
  
assets value 资产值 qgexb\x\4  
assignee 承让人 ?qT(3C9p  
assignment 转让；转让书；转让契 -9&g[  
assignment of interest 权益转让 ]|LgVXEpx  
assignment of letters patent and trade mark 专利证书及商标转让 z8iENECwj  
assignment of property 物业转让；物业转让书 H1T~u{8j}  
assignment right 转让权 B,y3] g6u  
assignor 转让人 3$_2weZxYn  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 gCV rC  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0wvU?z%WK  
associate member 附属会员 [W(Y3yyY  
associated body corporate 相联法人团体 K&S@F!#g  
associated company 相联公司；联属公司 S0xIvzS  
associated corporation 相联法团
'Y)/~\FI  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] t9D S]Li  
公认会计师公会〔英国〕 C*pLq5s  
Association of Futures Exchange Brokers 香港期货经纪协会 uUS)#qM|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^ f{qJ[,  
association of underwriters 承保人组织 zoXuFg  
assumption of control 接管 >hb-5xC  
assurance 担保；保险；转易；转易书 v" FO  
assurance of interest 权益的转易 yJJ8"s~i  
at 19XX price 按一九ＸＸ年价格计算 X_?%A54z?  
at a discount 按赔价计算；按贴水价格计算；打折扣 az bUc4M  
at a premium 按溢价计算；按升水价格计算 Z;J`5=TS  
at call 通知付款；按通知 ~@fanR =  
at constant market price 按固定市价计算 OqEHM%j  
at constant price 按固定价格计算 RKk"  
at cost 按成本计算 &kx\W)  
at current market price 按当时市价计算；按现时市价计算 .tp=T  
at current price 按当时价格计算；按现时价格计算 7}07Pit  
at factor cost 按要素成本计算；按生产要素成本计算 Sf/W9Jw  
at money-of-the-day price 按付款当日价格计算 \e0x,2  
at or better 按指定或较佳价位〔买卖指令〕 _IKQ36=  
at par 按面值计算；平价 8b~7~VCk  
at sight 见票即付 *1v_6<;2i<  
at the close 按收市盘 uXNp!tY  
at the opening 按开市盘 OR~GOv|  
attestation 见证；见证条款 (WMLNv  
at-the-money option 平价期权 g& >mP?  
attorney 受权人；受托代表人 Eq7gcDQ  
attornment 新拥有人承认书 G>j"cj  
attributable profit 可归属利润 +V89J!7  
attributable share value 可归属股份价值 n|Ma&qs  
Auckland Stock Exchange 奥克兰证券交易所 gTD%4V  
auction 拍卖 STRyW Ml  
auctioneer 拍卖商 ZjavD^ky  
audit 审计；核数 Tvrc%L(]  
Audit Commission 审计署 5j1 IH,yW  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] p1?J  
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;yV#Y  
audit review 帐目审查 auoA
 
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 L]NYYP-  
audited account 审计帐目；经审计的帐目
3H <`Z4;  
audited annual account 经审计的周年帐目 gQCC>8  
audited balance sheet 经审计的资产负债表 C=EhY+5  
auditor 核数师；核数主任；审计师 U%Ol^xl  
auditor's certificate 核数师证明书；审计师证明书 jL2MW(d^Q  
auditor's report 核数师报告；审计师报告 10TSc j  
Aussie bond 澳元债券 6d(b'S^  
austerity budget 紧缩预算 v6(,Ax&  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^EUQ449<p  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^CX,nj_(  
Australian Dollar [AUD] 澳元 /Sh4pu"'  
Australian Options Market 澳大利亚期权市场 *fOIq88  
Australian Securities Commission 澳洲证券事务监察委员会 DW4MA<UQ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ls]Elo8h1f  
Australian Stock Exchange 澳大利亚证券交易所 >:fJhF@  
Austrian Schilling [ATS] 奥地利先令 ]q37Hj  
authentication 认证；鉴证 *<;&>w8  
authority to purchase 委托购买证；委购书 =mAGD*NKu  
authorization 认可；核准；授权；授权书 s'2y%E#  
authorization by direction 指示授权 &U854  
authorization by instruction 指令授权 ur`}v|ZY  
authorization by warrant 令状授权 "SDsISWd  
authorization of unit trust 单位信托的认可 AF QnCl Of  
authorized agent 指定代理人 /$<JCNGv  
authorized capital 法定资本 v.]'%+::#  
authorized clerk 出市员 vLD:(qTi  
authorized dealer 认可交易商 >02i8:Tp5K  
authorized financial institution 认可财务机构 t2m
^  
authorized fund 认可基金 s+Cl  
authorized fund house 获授权的基金公司；认可基金公司 n9wj[t1/  
authorized institution 认可机构 FBE @pd  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?|gGsm+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 WMRYT"J?N]  
authorized insurer 获授权保险人；获认可承保人 Q=MCMe  
authorized investment 特准投资项目 $o
{F  
authorized person 获授权人 ` 3vN R"  
authorized representative 获授权代表 e(4bx5<*  
authorized share capital 法定股本 =/M$ <+  
automated quotation system 自动报价系统 z
ww?  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] R^F7a0"  
自动交易系统〔香港期货交易所有限公司〕 ?Of{c,2 .  
automatic adjustment mechanism 自动调整机制 W[@"H1bVH  
automatic adjustment system 自动调整系统 ?BXP}]  
Automatic Clearing House 自动票据交换所 t>m8iS>  
automatic exchange rates accumulation system 自动化汇率累集系统 he_HVRpB  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 d#RF0,Y9  
automatic teller machine [ATM] 自动柜员机 38OIFT  
autopay 自动转帐 
AW]("pt  
available assets 可用资产 $Cut  
available fiscal reserve 现存财政储备 ]5aux >.n  
available profit 可用利润 hVROzGZk  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 X*43!\  
average 平均；平均数；海损 !Q<8c =f  
average basic salary 平均基本薪金 Fwg#d[:u  
average consumer expenditure 平均消费开支；一般消费开支 mw2rSUI{  
average cost 平均成本 =kyJaT^5[  
average cost of land production 增辟土地平均成本 qT&S  
average daily turnover 平均每日成交额 2M!+gk=+  
average daily wage rate 平均每日工资率 zlC^  
average expenditure pattern 平均开支模式 la!1[VeL  
average growth rate 平均增长率 0W!VV=j<}  
average net fixed assets 固定资产平均净值 VGkW3Nt0  
average of relatives 相对价格平均数 Xd90n>4S  
average price 平均价格 l;"ub^AH  
average propensity to consume 平均消费倾向；一般消费倾向 pIM*c6  
average propensity to save 平均储蓄倾向；一般储蓄倾向 Oc
t\He\.  
average rate 平均率 4Xa.r6T_N=  
average revenue 平均收入；平均收益 @#G6z`,  
average stock 平均库存；平均存货 '33Yl+h  
average yearly rent 平均年租 oaH+c9v  
avoidance of double taxation 避免双重课税 !W(/Y9g#  
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~_DL  
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