一些有用的会计术语(也不知道发的地方对不对)A

A: N_UQ  
A share Ａ股；甲类股份 U^MuZ  
abatement of tax 减税；减扣免税额 JPEIT  
ABN AMRO Bank N.V. 荷兰银行 (a[.vw^g  
above-the-line expenditure 线上项目支出；经常预算支出 bW53" `X  
above-the-line receipt 线上项目收入；经常预算收入 \V,c]I   
ABSA Asia Limited 南非联合亚洲有限公司 U4BqO :sd  
absolute change 绝对数值变更 +R!zs  
absolute expenditure 实际开支 e@
E17l-  
absolute guideline figure 绝对准则数字 Vtr3G.P^  
absolute interest 绝对权益 cFK @3a  
absolute order of discharge 绝对破产解除令 h4_b!E@  
absolute profit margin 绝对利润幅度 lwc5S`"  
absolute value 实值；绝对值 .20V 3  
absolutely vested interest 绝对既得权益 \R(R9cry  
absorbed cost 已吸收成本；已分摊成本 "+)K |9T#  
absorption 吸收；分摊；合并 CK0l9#g  
absorption rate 吸收率；摊配率；分摊率 ?]c+j1i  
ACB Finance Limited 亚洲商业财务有限公司 LXj5R99S  
acceptable form of reciprocity 合理的互惠条件 jNA1O68N  
acceptable rate 适当利率；适当汇率 {^#2=`:)O
 
acceptance agreement 承兑协议 8TE>IPjm  
acceptance for honour 参加承兑 yhpz5[AuO  
acceptor 承兑人；接受人；受票人 /.Fj.6U5  
acceptor for honour 参加承兑人 UZGDdP  
accident insurance 意外保险  W^Y#pn  
Accident Insurance Association of Hong Kong 香港意外保险公会 iXFP5a>|  
accident insurance scheme 意外保险计划 9'nH2,_  
accident year basis 意外年度基准 1svi8wh  
accommodation 通融；贷款 7G<t"'  
accommodation bill 通融票据；空头票据 %T!J$a)qf  
accommodation party 汇票代发人 x&Cp> +i  
account balance 帐户余额；帐户结余 2#vv$YD  
account book 帐簿 i%-Ld Ka}"  
account collected in advance 预收款项 ]E3<UR  
account current book 往来帐簿 n((vY.NDV  
account of after-acquired property 事后取得的财产报告 kkS~4?-*  
account of defaulter 拖欠帐目 h1[WhBL-O  
account payable 应付帐款 P:C2G(V1AR  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 bc I']WgB-  
account receivable 应收帐款 oH#v6{y  
account receivable report 应收帐款报表 ]ikomCg   
account statement 结单；帐单；会计财务报表 +*}{`L- :  
account title 帐户名称；会计科目 jjzA .8?(7  
accountant's report 会计师报告 )JD(`  
Accountant's Report Rules 会计师报告规则 :7g=b%;  
accounting and auditing procedure 会计与审计程序；会计与核数程序 g&Vcg`  
Accounting Arrangements 《会计安排》 F'JY?  
accounting basis 会计基础 +GF#?X0^  
accounting by Official Receiver 破产管理署署长呈交的帐目 71fk.16  
Accounting Circular 《会计通告》 -%CoWcGP  
accounting class 会计类别 ;eL9{eF  
accounting date 记帐日期；会计结算日期 _[K"gu  
accounting for money 款项核算 b'YE9E  
Accounting Officer 会计主任 a4MZ
;5  
accounting period 会计报告期；会计期 TUIk$U?/I  
accounting policy 会计政策；会计方针 "O[j!fG8,  
accounting practice 会计惯例 O#a6+W
"U  
accounting principle 会计准则 o%E;3l  
accounting record 会计记录 S
6d`ioi-  
accounting report 会计报告 uC3:7  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .7NNT18  
Accounting Society of China 中国会计学会 kq=V4-a[  
accounting statement 会计报表 Kl{>jr8B3  
accounting system 会计制度；会计系统 h}`!(K^;3  
accounting transaction 会计事项；帐务交易 H*^
\h?s  
accounting treatment 会计处理 =sJ _yq0#R  
accounting year 会计年度 -]uUYe c  
accretion 增值；添加 lv&mp0V+  
accrual 应计项目；应累算数目 $~0Q@):  
accrual basis 应计制；权责发生制 /iC;%r1L  
accrual basis accounting 应计制会计；权责发生制会计 (>4aibA'P  
accrue 应累算；应计 ltB.Q  
accrued benefit 应累算利益 GNf482  
accrued charges 应计费用 _@mRb^  
accrued cumulative preference share dividend 应累算的累积优先股股息 {`=0 |oP}  
accrued expenses 应累算费用 |BT MJ:B  
accrued interest payable 应付利息；应计未付利息 9>zcBG8f  
accrued interest receivable 应收利息；应计未收利息 "xmP6=1  
accrued right 累算权益 ,#FLM`  
accruing profit 应累算的利润 Rlnbdb;!k  
accumulated fiscal reserve 累积财政储备 5!YA o\S  
accumulated profit 累积利润；滚存溢利 2~[@_  
accumulated reserve 累积储备 `@d<n  
accumulation of surplus income 累积收益盈余 u] :m"LM  
acquired assets 既得资产 @vL20O.  
acquisition 收购；购置；取得 %W,D;?lEo>  
acquisition cost 购置成本 d)cOhZy  
acquisition expenses 购置费用 !Cgx.   
acquisition of 100% interest 收购全部股权 ;*ix~taL%  
acquisition of control 取得控制权 \!IMaB]  
acquisition of fixed assets 购置固定资产 \^(0B8|w  
acquisition of shell “买壳” Gb[`R}^dq  
acquisition price 收购价 fO'Wj`&a  
act of God 天灾 }bN%u3mHws  
acting partner 执事合伙人 NK|?
y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 p4IZ   
active partner 积极参与的合伙人 -<jL~][S  
active trading 交投活跃 J"=1/,AS  
actual circulation 实际流通 J q{7R  
actual cost 实际成本 PB%-9C0  
actual expenditure 实际开支；实际支出 M/x>51<  
actual income 实际入息；实际收入；实际收益 3lV^B[$  
actual market 现货市场 Hf'G8vW  
actual price 现货价；实际价格 UnVm1ZWZ  
actual profit 实际利润 e%8|<g+n6  
actual quotation 实盘；实际价位；实际报价 @ '@:sM_  
actual year basis 按实际年度计算 +&zYZA8v  
actuals 实货  ^pn(=4  
actuarial investigation 精算调查 b:qY gg  
actuarial principle 精算原则 =%
'`YbD$  
actuarial report 精算师报告 R52I= a5,*  
Actuarial Society of Hong Kong 香港精算学会 1&fc1uYB4  
actuarial valuation 精算师估值 eh,~^x5  
actuary 精算师 r=yK,d/1  
ad referendum agreement 暂定协议；有待覆核的协定 jx acg^c  
ad valorem duty 从价税；按值征税 #:T-hRu  
ad valorem duty system 从价税制 7'NwJ,$6\  
ad valorem fee 从价费 Y+K|1r
 
ad valorem tariff 从价关税 /1?R?N2>0  
additional allowance 额外免税额 olLfko4$*V  
additional amount for unexpired risk 未过期风险的额外款额 kB5.(O  
additional assessable profit 补加应评税利润 g$dsd^{O7  
additional assessment 补加评税 .z13 =yv  
additional commitment 额外承担 &uC@|dbC5  
additional commitment vote 额外承担拨款 ~4q5 k5.,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 iNwqF0  
additional dependent parent allowance 供养父母额外免税额 6_N(;6kx(  
additional provision 额外拨款 v]B L[/4  
additional stamp duty 附加印花税 VLBE'3Qg1  
additional tax 补加税罚款；补加税款 +cU>k}  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 y4+;z2'>  
adjudged bankrupt 被裁定破产 L
g"C]  
adjudicated bankrupt 裁定破产人 gWY"w!f  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ?f/n0U4w  
adjudication of bankruptcy 裁定破产；宣告破产 g/13~UM\  
adjudication of insolvency 裁定无力偿还债务 *%KKNT'*  
adjusted actual 经调整的实数；调整后的实数 Wu)>U  
adjusted current assets 经调整的流动资产；调整后的流动资产 dL|+d:v  
adjusted figure 经调整的数字；调整后的数额 xC C:BO`pw  
adjusted liabilities 经调整的负债；调整后的负债 r,_?F7  
adjusted loss 经调整的亏损；调整后的亏损 RmZ]" `  
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 a1Qv@p^._b  
adjusted profit 经调整的利润；调整后的利润 86 W0rS[5  
adjusted surplus 经调整的盈余额；调整后的盈余额 A<;SnXm  
adjusted value 经调整的价值；调整后的价值 +**!@uY  
adjustment 调整；修订；理算〔保险〕 %,ngRYxT#  
adjustment centre 调剂中心 B:7mpSnEQ  
adjustment lag 调整过程的时间差距；调整时差 (rg;IXAq%  
adjustment mechanism 调整机制 ?k(\ApVHj  
adjustment of loss 亏损调整 WOh|U4vt  
adjustment process 调整过程；调整程序 ZcYh) HD  
adjustment range 调整幅度 %u;~kP|S%  
administered exchange rate 受管制汇率 S8e{K  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 n("0%@ov  
administration expenses 行政费用 %\i9p]=  
administration fee 手续费；行政费 Is+O  
administration in bankruptcy 破产管理 VE8;sGaJ  
administration order 遗产管理令 *-
xU2  
administrator 管理人；遗产管理人 Y
tO|D  
administrator of the estate 遗产管理人 T9s2bC.z55  
admission of debt 债项承认书 .H,xl
e  
admission of proof 接纳债权证明 n[(Qr9  
advance 放贷款项；垫付款项；预支款项；预付款项 r;m)nRu  
advance account 暂支帐目；预付款帐户 )aX,%yK  
advance compensation 预付补偿金 36am-G  
advance from shareholder 股东垫款 @}kv-*  
advance pending reimbursement 预支以待日后付还 <jed!x  
advanced economy 先进经济体系 'MY/*k7:  
advancement 预付；预付财产 f47M#UC  
advances warrant 垫款令 /@|/^vld  
advancing 贷出 1T[et-  
adverse balance 逆差 H@l}WihW  
adverse exchange 逆汇 Zv#Ll@v  
advertisement addressed to shareholders 在报章刊登的致股东通告 MR}Agu#LG  
advice for collection 托收通知书 "Y\_TtY  
advice of drawing 提款通知书；汇票通知书 {P*m;a`}  
advice of payment 付款通知 3$X'Y]5a  
Advisory Committee [Securities and Futures Commission] D::rGB?.b  
谘询委员会〔证券及期货事务监察委员会〕 yiO.z  
Advisory Committee on Diversification 经济多元化谘询委员会 t]-5 ]oI  
affidavit 誓章；遗产申报誓章 oJfr +3I  
affidavit of no receipt 述明无收款的誓章 YY!Rz[/  
affiliate 联号；联营公司；附属公司 #t+d iR  
affiliated company 附属公司；联号；联营公司 nvPwngEQm  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 y99mC$"Ee`  
affordability 负担能力 r-<F5<H+K@  
African Development Bank [AfDB] 非洲开发银行 4]E3cAJ  
after-acquired property 事后取得的财产 e2A-;4?_  
after-hours dealing 市后交易 R2 V4#  
after-tax profit 税后盈利；税后利润；税后溢利 4#lo$#  
agency agreement 代理协议 p3^m9J  
agency expenses 代理机构的开支 }+sT4'Ah>  
agency fee 代理费 VX1-JxY  
Agency Law 《代理法》 )KAEt.  
agent 代理人；承销人 yNbjoFM.i  
agent of company 公司代理人 Nal9M[]c  
agent's fee 代理人费；经纪费 is-7 j7;  
aggregate 总计；总数；总体数字 hyFyP\u]  
aggregate amount 总款额；总额 1Yn +<I  
aggregate assets and liabilities 总体资产与负债 L'kmNVvYN  
aggregate at constant price 按固定价格计算的总体数字 f=9|b  
aggregate demand 总需求 r%+V8o  
aggregate gross position 总持仓量 c3CWRi`LE  
aggregate limit 总限额 |/)${*a4n
 
aggregate of salaries tax 合计薪俸税 ;4pYK@9w_  
aggregate performance 总体表现；总体业绩 NN?`"Fww  
aggregate supply 总体供应 BGX.U\uc  
aggregate surplus 总盈余 nX`u[ks  
aggregate total 整体总额 5f 5f0|ok  
aggregate value 总值；合计价值 ,JQp'e  
aggregated basis 合计基准 av|g}xnj  
aggregated net chargeable income 合计应课税入息实额 736Jq^T  
aggregation 合并计算；合计；总和 ?o|f':  
aggregation of incomes of husband and wife 夫妇入息合并计算 lp^<3o*1  
aggregation of property 财产的总和 =D<PVGo9  
agio 差价；贴水 mrF58Uq;A  
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》
Jh!I:;/  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment /x p|  
《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》 :BV6y|J9O^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~ r438&  
《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》 M,\:<kNI  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment b?lD(fa&  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 lUMS;H(  
agreement for a settlement 授产协议 \6Zr  
agreement for assignment 转让协议 '|8} z4/g  
agreement for sale 售卖协议；买卖协议 3!|;iJRH  
agreement for sale and purchase 买卖协议 i\rDu^VQ  
agreement for the payment of interest 支付利息协议 e9U
9Uu[  
agreement for the repayment of money 还款协议 $m-2HhqZ  
agreement of reinsurance 再保险协议 gL*>[@RO  
Agricultural Bank of China 中国农业银行 aGtf z)  
air passenger departure tax 飞机乘客离境税 ?FpWvyz|  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 (jRm[7H  
airport tax 机场税 ij(B,Y  
alcohol duty 酒精税 _C*fs<#  
alienation 让与；让渡；转让 nz=GlO'[  
alimony 生活费；赡养费 \kMefU  
All Ordinaries Index [AOI] 所有普通股指数 ZJzt~ H  
all risks 全险；综合险 YSic-6z0Ms  
All Sales Record for Stock Market 《股票市场成交报告》 q=Sgk>NA  
Allied Capital Resources Limited 新联财务有限公司 Rnr(g;2  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ][+#;avU  
allocation letter 拨款信件 v,-HU&/*B  
allocation of fund 分配款项；预留款项 d\|?-hY`[  
allocation of profit 利润分配；溢利分配 :*Z4yx  
allocation warrant 拨款令 WrxP  
allotment 分配；配股 --HZX  
allotment notice 股份配售通知；配股通知 .*Ct bGw  
allotment of shares 股份分配
zuJ@E=7  
allowable 可获宽免；免税的 @hiCI.?X  
allowable business loss 可扣除的营业亏损 vgH3<pDiU6  
allowable expenses 可扣税的支出 8pIP  
allowance 免税额；津贴；备抵；准备金 P3x= 8_#  
allowance for debts 债项的免税额 ;o2$ Q  
allowance for depreciation by wear and tear 耗损折旧免税额 M/>7pZW  
allowance for funeral expenses 殡殓费的免税额 jjw`Dto&  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 F;4vPbH+  
allowance for repairs and outgoings 修葺及支出方面的免税额 *`ua'"="k  
allowance to debtor 给债务人的津贴 =jOv] /  
alteration of capital 资本更改 Rg\z<wPBG  
alternate trustee 候补受托人 N kb|Fd/s  
amalgamation 合并 &:9cAIe]H  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `scR*]f1+  
ambit of charges 征税范围；收费范围 xW)2<m6C&  
amended valuation 经修订的估值 WM7oM~&{6  
American Commodities Exchange 美国商品交易所 A&.WH?p  
American Express Bank Limited 美国运通银行 (
[\  
American Stock Exchange 美国证券交易所 z;{iM/Xe  
amortization 摊销 Xx."$l  
amount due from banks 存放银行同业的款项 ;4R$g5-4X  
amount due from banks abroad 存放海外银行同业的款项 D/Z6C&/I  
amount due from holding companies 控股公司欠款 X^}I-M%{m  
amount due from local banks 存放本港银行同业的款项 @=bLDTx;c)  
amount due to banks 银行同业的存款 Se:.4<  
amount due to banks abroad 海外银行同业的存款 $2oTkOA   
amount due to holding companies 控股公司存款 R&8Iz yM  
amount due to local banks 本港银行同业的存款 +%zAQeb  
amount due to outport banks 外埠银行同业的存款 >Wm`v.-  
amount for note issue 发行纸币的款额 lGPUIoUo  
amount of bond 担保契据的款额 gn8R[5:!V  
amount of consideration 代价款额 nrL9 E'F'  
amount of contribution 供款数额 W98i[Q9A7  
amount of indebtedness 负债款额 >:AARx%  
amount of principal of the loan 贷款本金额 *xx'@e|<;  
amount of rates chargeable 应征差饷数额 \f]k 
CB  
amount of share capital 股本额 E ]A#Uy  
amount of sums assured 承保款额 q.KG^=10  
amount of variation 变动幅度 c(3~0Yr  
amount of vote 拨款数额 f/ ?_  
amount payable 应付款额 wxR,OR  
amount receivable 应收款额 5gb|w\N>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 YZLkL26[  
analysis 分析 ]{)a,c NG  
ancillary risk 附属风险 ^ZvWR%  
annual account 周年帐目；周年帐目报表；年度决算；年结 *;l]8.  
annual accounting date 年结日期 e}D3d=6`  
annual allowance 每年免税额；年积金；年度津贴；年津 dbwe?ksh  
annual balance 年度余额 #o=y?(  
annual disposable income 每年可动用收入 s[M
?as  
annual estimates 周年预算 j-4VB_
N@  
annual fee 年费 =}lh_  
annual general meeting 周年大会 6bomh2  
annual growth rate 年增率；每年增长率 j2Cks_$:  
annual long-term supplement 长期个案每年补助金 49rf7NT-g  
annual pensionable emolument 可供计算退休金的年薪 )<oJnxe]  
annual report 年报 q-  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nim*/LC[:  
annual return 周年报表；周年申报表；每年报税表格 ~k\fhx  
Annual Return Rules 《周年报表规则》 Q}1 R5@7  
annual review of consumer prices 每年消费物价回顾 *i\Qo  
annual roll-forward basis 逐年延展方式 gwOa$f%O  
annual salary 年薪 gD,1 06%  
annual statement 年度报表；年度决算表 E[2m&3&  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 V^7V[(~`  
annuitant 年金受益人 Z8# (kmBdB  
annuity 年金  tR}MrM  
annuity contract 年金合约 ~8~aJ^[  
annuity on human life 人寿年金 fRrvNj0{V  
antecedent debt 先前的债项 bP8Sj16q  
ante-dated cheque 倒填日期支票 cWEE%  
anticipated expenditure 预期开支 Te.Y#lCT$  
anticipated net profit 预期纯利 bHPYp5UwN  
anticipated revenue 预期收入 ^M3~^lV  
anti-inflation measure 反通货膨胀措施 8 BY j  
anti-inflationary stance 反通货膨胀立场 <A
[E:*`*  
apparent deficit 表面赤字 :H7D~ n  
apparent financial solvency 表面偿债能力 D!Q">6_"z  
apparent partner 表面合伙人 " W!M[qBW  
application for personal assessment 个人入息课税申请书 qd9cI&  
application of fund 资金应用 E4gYemuN  
application to release as liquidator and to destruct the books of accounts and documents g'pK  
申请免除清盘人职务及毁灭帐簿与文件 ?Eg(Gu.J  
appointed actuary 委任精算师 x4g3rmp  
appointed auditor 委任核数师；委任审计师 wA
X1l*`  
appointed trustee 委任的受托人 __`*dL>*  
appointer 委任人 G %
N $C  
apportioned pro rata 按比例分摊 2{]`W57_=  
apportionment 分配；分摊 R?v>Q` Qi  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CEXyrs<  
apportionment formula 分摊方程式 -|kA)M[  
apportionment of estate duty 遗产税的分摊 vbkI^+=,YY  
appraisal 估价；评估 4FEk5D  
appreciable growth 可观增长 @xQgY*f#  
appreciable impact 显着影响 T#M,~lD  
appreciable increase 可观增长 l=]cy-H  
appreciation 增值；升值 v$~QU{&  
appreciation against other currencies 相对其他货币升值 [r3!\HI7x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Q<z_/j9  
appreciation tax 增值税 K2he4<  
appropriation 拨款；拨用；拨付 N<f"]  
appropriation account 拨款帐目 m/v9!'cMI  
Appropriation Bill 拨款法案 uJOJ-5}yt  
appropriation-in-aid system 补助拨款办法 _Bj)r}~7#  
approved assets 核准资产 (2$( ?-M  
approved basket stock 认可一篮子证券 aki_RG>U'  
approved budget 核准预算 kV?y0J.  
approved charitable donation 认可慈善捐款 anI
AM  
approved charitable institution 认可慈善机构 >G);j@Q  
approved currency 核准货币；认可货币 0%,!jW{`  
approved estimates 核准预算 aT_&x@x  
approved estimates of expenditure 核准开支预算 umD!
2 w  
approved overseas insurer 核准海外保险人 y(Y!?X I  
approved overseas trust company 核准海外信托公司 N U|d  
approved pooled investment fund 核准汇集投资基金 6Pnk5ps }h  
approved provident fund scheme 认可公积金计划 =jSb'Vu|  
approved provision 核准拨款 RMX:9aQ3F  
approved redeemable share 核准可赎回股份 JXCCTUO  
approved regional stock 认可地区性证券 ${+ @gJ+S  
approved retirement scheme 认可退休金计划 f-}[_Y%;  
approved subordinated loan 核准附属贷款 !xP8#|1  
arbitrage 套戥；套汇；套利 7G.#O}).b  
arbitrageur 套戥者；套汇者 [`p=(/I&L  
arbitrary amount 临时款项 W- i&sUgy  
arrangement 措施；安排；协定 A6GE,FhsG  
arrears 欠款 x;-. ZVF
 
arrears of pay 欠付薪酬 8i6Ps$T  
arrears of revenue 逾期未收税款；逾期未收的帐项 VS9`{  
articles of association 组织章程；组织细则；组织章程细则 uIcn{RZ_z  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0dhF&*h|L  
ascertainment of profit 确定利润 @Gx.q&H  
"Asia Clear" “亚洲结算系统” ZX5xF<os8  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 /GIxR6i  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 @7n/Q(  
Asian Development Fund [ADF] 亚洲发展基金  -QOw8vm  
Asian dollar bond 亚洲美元债券 VUVaaOm
O  
Asian dollar market 亚洲美元市场 {T4  
Asian dollar rate 亚洲美元利率 ,Vh.T&X5  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 \]P!.}nX#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 A$#p%yb  
asked price 沽盘；喊价；索价；卖方报价 Z-E`>  
assessable income 应评税入息 'a$Gv&fu  
assessable loss 应评税亏损 S|apw7C  
assessable profit 应评税利润 M@4UGM`J  
assessable value 应评税值 RY c!~Wh~Y  
assessed profit 估定利润 PH?#)lD  
assessed value 经评估价值
hF@Gn/  
assessment 评税；评定；估价；评税单 I4i2+ *l}  
assessment number 评税编号；估价编号 T.Ryy"%F  
assessment of additional tax 补加税评税 F#5B<I  
assessment of performance 业绩评估；实绩评价 Jd5:{{Lb  
Assessor 评税主任 ?CC"Yij  
asset price bubbles 资产价格泡沫 ~=8uN<  
asset-backed securities 具资产保证的证券 f>piHh?  
assets accretion 资产增值 3pK*~VK  
assets and liabilities 资产与负债 LbaK={tR  
assets betterment statement 资产递增表；资产改进表 jV? }9L^;  
assets lending 实物放款；有抵押贷款 DA2}{  
assets of the company passing on the death 死者去世时转移的公司资产 ~><^'j[  
assets pledged as security for liabilities 用作负债抵押的资产 :4MB]v[K  
assets portfolio 资产投资组合 Hir Fl  
assets price 资产价格 J9\a{c;.  
assets quality 资产质素 $aN-Y?U%  
assets realization 资产变现 TF 
'U  
assets refinancing arrangement 资产再集资安排 g.'yZvaP  
assets securitization 资产证券化 $/=nU*pd  
assets situated outside Hong Kong 在香港以外地方的资产 DXa=|T  
assets stripping 削减资产；拆卖资产 d}JP!xf%  
assets value 资产值 &^}6 9  
assignee 承让人 YO}1(m  
assignment 转让；转让书；转让契 Zs}5Smjl;%  
assignment of interest 权益转让 hSFn8mpXT  
assignment of letters patent and trade mark 专利证书及商标转让 _~rI+lA  
assignment of property 物业转让；物业转让书 ^|/](  
assignment right 转让权 ~=KJzOS,S  
assignor 转让人 zN{K5<7o  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 c>/
. ;p  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 UTf9S>HS  
associate member 附属会员 'Hi: 2Wh  
associated body corporate 相联法人团体 {}QB|IH`  
associated company 相联公司；联属公司 8}fu,$$5  
associated corporation 相联法团 Ux#x#N  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] /}Lt,9  
公认会计师公会〔英国〕 zG
c: @z  
Association of Futures Exchange Brokers 香港期货经纪协会 y_HN6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 +,yK;^b  
association of underwriters 承保人组织 F29va  
assumption of control 接管 %e`$p=m  
assurance 担保；保险；转易；转易书 zfwS  
assurance of interest 权益的转易 N.
4q.  
at 19XX price 按一九ＸＸ年价格计算 <c%W")0  
at a discount 按赔价计算；按贴水价格计算；打折扣 +<}0|Xl&  
at a premium 按溢价计算；按升水价格计算 PH*\AZJCl  
at call 通知付款；按通知 f]G>(V=i  
at constant market price 按固定市价计算 o/C\d$i'  
at constant price 按固定价格计算 "H&"(=  
at cost 按成本计算 N gLU$/y;  
at current market price 按当时市价计算；按现时市价计算 [tg^GOf '  
at current price 按当时价格计算；按现时价格计算 8a_[B~  
at factor cost 按要素成本计算；按生产要素成本计算 { .*y  
at money-of-the-day price 按付款当日价格计算 =56T{N  
at or better 按指定或较佳价位〔买卖指令〕 ALEnI@0  
at par 按面值计算；平价 t=*@yQ nB  
at sight 见票即付 iA0q_( \X  
at the close 按收市盘 +3a?`Z  
at the opening 按开市盘 M\Gdn92pd  
attestation 见证；见证条款 TZtjbD>B  
at-the-money option 平价期权 k^ YO%_  
attorney 受权人；受托代表人 .`7cBsXH  
attornment 新拥有人承认书 xl"HotsX-x  
attributable profit 可归属利润 ,=aJVb=C  
attributable share value 可归属股份价值 'S[++w?Qq  
Auckland Stock Exchange 奥克兰证券交易所 \`ZW* EtPI  
auction 拍卖 :5/Uh/sX  
auctioneer 拍卖商 4O:W#bx  
audit 审计；核数 :QWq"cBem  
Audit Commission 审计署 <" @zn  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ?88`fJ@tk?  
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〕 >|6iR%"f#  
audit review 帐目审查 +525{Tj  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 hLDA]s
 
audited account 审计帐目；经审计的帐目 RUr=fEH  
audited annual account 经审计的周年帐目 DAg58 =qJ  
audited balance sheet 经审计的资产负债表 66#
"  
auditor 核数师；核数主任；审计师 __[xD\ES  
auditor's certificate 核数师证明书；审计师证明书 Mc-)OtmG[  
auditor's report 核数师报告；审计师报告 Qu<Bu)`  
Aussie bond 澳元债券 ~Ph\Sbp  
austerity budget 紧缩预算 )HD`O~M>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 J(#mtj>v_  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]#/4Y_d  
Australian Dollar [AUD] 澳元 "lNzGi-H  
Australian Options Market 澳大利亚期权市场 <`!PCuR  
Australian Securities Commission 澳洲证券事务监察委员会 `VQb-V  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =`Y.=RL+'n  
Australian Stock Exchange 澳大利亚证券交易所 \@}#Gez  
Austrian Schilling [ATS] 奥地利先令 b dJ+@r  
authentication 认证；鉴证 NZN-^ >  
authority to purchase 委托购买证；委购书 ds[QwcV9-  
authorization 认可；核准；授权；授权书 _MWM;f`b  
authorization by direction 指示授权 7ZUiY  
authorization by instruction 指令授权 $|KaBx1  
authorization by warrant 令状授权 [!^-J}^g~\  
authorization of unit trust 单位信托的认可 T\VNqs@  
authorized agent 指定代理人 l7JY]?p  
authorized capital 法定资本 y[O-pD`  
authorized clerk 出市员 ~#}Dx :HH  
authorized dealer 认可交易商 Sd IX-k.  
authorized financial institution 认可财务机构 ZyR_6n>L$  
authorized fund 认可基金 6AN)vs}  
authorized fund house 获授权的基金公司；认可基金公司 Rq~t4sA:  
authorized institution 认可机构 kW6%32  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 t ]c{c#N/  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 E?PGu!&u  
authorized insurer 获授权保险人；获认可承保人 ql5x2n  
authorized investment 特准投资项目 U},=LsDsW4  
authorized person 获授权人 -Uo?WXP]B'  
authorized representative 获授权代表 1u]P4Gf=  
authorized share capital 法定股本 }8'&r(cN4  
automated quotation system 自动报价系统 <Wl(9$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] }tST)=M`  
自动交易系统〔香港期货交易所有限公司〕 __p_8P  
automatic adjustment mechanism 自动调整机制 $e\N+~KNCy  
automatic adjustment system 自动调整系统 kv
sA]tK.  
Automatic Clearing House 自动票据交换所 {bF1\S]2  
automatic exchange rates accumulation system 自动化汇率累集系统 Y9r3XhVI  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )_jSG5k  
automatic teller machine [ATM] 自动柜员机 h`MdKX$  
autopay 自动转帐 3+OsjZ  
available assets 可用资产 kpfwqHT  
available fiscal reserve 现存财政储备 e[X
q  
available profit 可用利润 Aq#/2t  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ,*,sw:=2  
average 平均；平均数；海损 d<o.o?Vc  
average basic salary 平均基本薪金 `T!#@&+  
average consumer expenditure 平均消费开支；一般消费开支 Y'"N"$n'_  
average cost 平均成本 96|[}:+$&:  
average cost of land production 增辟土地平均成本 0x)dnq\  
average daily turnover 平均每日成交额 p{;i& HNdp  
average daily wage rate 平均每日工资率 t Y1Et0  
average expenditure pattern 平均开支模式 8KjRCm,I  
average growth rate 平均增长率 utO.WfWP  
average net fixed assets 固定资产平均净值 KI&:9j+M)  
average of relatives 相对价格平均数 >w'$1tc?+F  
average price 平均价格 W=-|`  
average propensity to consume 平均消费倾向；一般消费倾向 R"6;NPeo  
average propensity to save 平均储蓄倾向；一般储蓄倾向 =fG:A(v%}  
average rate 平均率 2:v<qX  
average revenue 平均收入；平均收益 [ x>  
average stock 平均库存；平均存货 |'hLa  
average yearly rent 平均年租 SN]LeXesS  
avoidance of double taxation 避免双重课税 -l*A  
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 "3y}F  
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