一些有用的会计术语(也不知道发的地方对不对)A

A: J32{#\By  
A share Ａ股；甲类股份 X"g,QqDD  
abatement of tax 减税；减扣免税额 cdH`#X  
ABN AMRO Bank N.V. 荷兰银行 -gC%*S5&  
above-the-line expenditure 线上项目支出；经常预算支出 ho~WD'i  
above-the-line receipt 线上项目收入；经常预算收入 L
{&1w  
ABSA Asia Limited 南非联合亚洲有限公司 K)`R?CZ:s  
absolute change 绝对数值变更 =? q&/ cru  
absolute expenditure 实际开支 <?8cVLW}O  
absolute guideline figure 绝对准则数字 d/3&3>/  
absolute interest 绝对权益 \!uf*=d  
absolute order of discharge 绝对破产解除令 )PU\|I0|)e  
absolute profit margin 绝对利润幅度 v[x 5@$  
absolute value 实值；绝对值 #3?"#),q
 
absolutely vested interest 绝对既得权益 Ue,eEer  
absorbed cost 已吸收成本；已分摊成本 23p.g5hJi  
absorption 吸收；分摊；合并 5HL>2 e[  
absorption rate 吸收率；摊配率；分摊率 a04S&ezj  
ACB Finance Limited 亚洲商业财务有限公司 {/?{UbU  
acceptable form of reciprocity 合理的互惠条件 em^2\*sxpA  
acceptable rate 适当利率；适当汇率 WRAv>s9  
acceptance agreement 承兑协议 >[T6/#M  
acceptance for honour 参加承兑 M_7
5bU  
acceptor 承兑人；接受人；受票人 Ud>hDOJ3  
acceptor for honour 参加承兑人 hN1[*cF  
accident insurance 意外保险 B@\0b|  
Accident Insurance Association of Hong Kong 香港意外保险公会 \B/( H)Cd*  
accident insurance scheme 意外保险计划 AC
fhy[,  
accident year basis 意外年度基准 WYCDEoqU2  
accommodation 通融；贷款 D,-L!P  
accommodation bill 通融票据；空头票据 ZWx[@5  
accommodation party 汇票代发人 QiRx2Z*\  
account balance 帐户余额；帐户结余 }!s$ /Kn  
account book 帐簿 >i61+uzEd+  
account collected in advance 预收款项 55>+%@$,a  
account current book 往来帐簿 ;yZY2)L  
account of after-acquired property 事后取得的财产报告 Pff-eT+~m  
account of defaulter 拖欠帐目 Ja\B%f  
account payable 应付帐款 .fhfO @  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 +`m0i1uI3  
account receivable 应收帐款 aM8z_j!!u  
account receivable report 应收帐款报表 /~<Przw  
account statement 结单；帐单；会计财务报表 MD>E0p)  
account title 帐户名称；会计科目 waV4~BdL  
accountant's report 会计师报告 }zeKf/?'  
Accountant's Report Rules 会计师报告规则 f'S0"  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #]}G{ P  
Accounting Arrangements 《会计安排》 X)9|ZF2`  
accounting basis 会计基础
o+<hI  
accounting by Official Receiver 破产管理署署长呈交的帐目 4=* ml}RP  
Accounting Circular 《会计通告》 ROfke.N\'  
accounting class 会计类别 3i}$ ~rz]U  
accounting date 记帐日期；会计结算日期 9x8Ai  
accounting for money 款项核算 | 8n,|%e  
Accounting Officer 会计主任 ,Qe`(vU*s  
accounting period 会计报告期；会计期  :KRe==/  
accounting policy 会计政策；会计方针 63i&e/pv  
accounting practice 会计惯例 9B3}LVg\  
accounting principle 会计准则 *(*XNd||  
accounting record 会计记录 .8|5;!`WB  
accounting report 会计报告 (%M:=zm  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9 &Od7Cn  
Accounting Society of China 中国会计学会 mA3yM#  
accounting statement 会计报表 hJJo+NNN  
accounting system 会计制度；会计系统 (jE[W:  
accounting transaction 会计事项；帐务交易 $:DhK  
accounting treatment 会计处理 hJ V*  
accounting year 会计年度 <jVk}gi)Jp  
accretion 增值；添加 k1FG$1.  
accrual 应计项目；应累算数目 G&0JK ,Y  
accrual basis 应计制；权责发生制 <*{(>  
accrual basis accounting 应计制会计；权责发生制会计 0j'k%R[l  
accrue 应累算；应计 N_.`5I;e  
accrued benefit 应累算利益 (W`=`]!  
accrued charges 应计费用 a4!6K  
accrued cumulative preference share dividend 应累算的累积优先股股息 -32.g\]  
accrued expenses 应累算费用 @eDL j}  
accrued interest payable 应付利息；应计未付利息 )#cGePA  
accrued interest receivable 应收利息；应计未收利息 >LR+dShG  
accrued right 累算权益 BQ~&gy{  
accruing profit 应累算的利润 Z:MU5(Te  
accumulated fiscal reserve 累积财政储备 =(5}0}j  
accumulated profit 累积利润；滚存溢利 YH!` uU(Lh  
accumulated reserve 累积储备 b@[5xv\J  
accumulation of surplus income 累积收益盈余 ~x+24/qT  
acquired assets 既得资产 _P]k6z+  
acquisition 收购；购置；取得 >Gxu8,_;  
acquisition cost 购置成本 &4L+[M{J@4  
acquisition expenses 购置费用 oX1{~lDJl  
acquisition of 100% interest 收购全部股权 Aa%ks+1  
acquisition of control 取得控制权 ds QGj&  
acquisition of fixed assets 购置固定资产 fbW#6:Y  
acquisition of shell “买壳” RK=YFE 0  
acquisition price 收购价 W&a<Q)o*I  
act of God 天灾 
{D&:^f  
acting partner 执事合伙人 x"PMi[4  
active market 买卖活跃的市场；交投畅旺的市场；旺市 N &vQis  
active partner 积极参与的合伙人 ((_v>{  
active trading 交投活跃 d4-cZw}+  
actual circulation 实际流通 .aR$ou,7  
actual cost 实际成本 <H!;/p/S  
actual expenditure 实际开支；实际支出 "{(4  
actual income 实际入息；实际收入；实际收益 JE+{Vx}  
actual market 现货市场 RDp(Ci  
actual price 现货价；实际价格 4,R1}.?BzJ  
actual profit 实际利润 7Y'.yn  
actual quotation 实盘；实际价位；实际报价 b;sjw5cm_  
actual year basis 按实际年度计算 v~HfA)#JK  
actuals 实货 -U_<:  
actuarial investigation 精算调查 YJrZ  
actuarial principle 精算原则 X?.LA7)CK  
actuarial report 精算师报告 E|^~R}z)  
Actuarial Society of Hong Kong 香港精算学会 1Xu^pc  
actuarial valuation 精算师估值 $
X;fz)u  
actuary 精算师 Ib8xvzR6I&  
ad referendum agreement 暂定协议；有待覆核的协定 g8w5X!Z  
ad valorem duty 从价税；按值征税 b$
)XS  
ad valorem duty system 从价税制 y
q>3IS4O  
ad valorem fee 从价费 MA:8gD  
ad valorem tariff 从价关税 Z$5@r2d)  
additional allowance 额外免税额 9Q%Fel.
  
additional amount for unexpired risk 未过期风险的额外款额 ^Q4m1? 40  
additional assessable profit 补加应评税利润 $ V"7UA22  
additional assessment 补加评税 ojd/%@+u+Y  
additional commitment 额外承担 R|AGN*.  
additional commitment vote 额外承担拨款 4E& 3{hnp  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 PDssEb7  
additional dependent parent allowance 供养父母额外免税额 /CN^">|_  
additional provision 额外拨款 cB7=4:U  
additional stamp duty 附加印花税 'rdg  
additional tax 补加税罚款；补加税款 Nl1v*9_x  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 5lC"10  
adjudged bankrupt 被裁定破产 GVp2|\-L  
adjudicated bankrupt 裁定破产人 8V3SZ17  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 K]q OLtc  
adjudication of bankruptcy 裁定破产；宣告破产 O<h`[1eUjS  
adjudication of insolvency 裁定无力偿还债务 ;dYpdy  
adjusted actual 经调整的实数；调整后的实数  p68) 0  
adjusted current assets 经调整的流动资产；调整后的流动资产 EmR#)c~(W  
adjusted figure 经调整的数字；调整后的数额 ?<slB>8  
adjusted liabilities 经调整的负债；调整后的负债 e&u HU8k*  
adjusted loss 经调整的亏损；调整后的亏损
Ip4SdbU  
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 PF- sb&q  
adjusted profit 经调整的利润；调整后的利润 G}\E{VvWh  
adjusted surplus 经调整的盈余额；调整后的盈余额 !g~xn2m$R  
adjusted value 经调整的价值；调整后的价值 |&TRN1  
adjustment 调整；修订；理算〔保险〕 NLC}XL  
adjustment centre 调剂中心 E$rn^keM  
adjustment lag 调整过程的时间差距；调整时差 rf8`|9h"7  
adjustment mechanism 调整机制 &`63"^y  
adjustment of loss 亏损调整 X Jy]d/  
adjustment process 调整过程；调整程序 _A\c 6#  
adjustment range 调整幅度 (byF
r9z  
administered exchange rate 受管制汇率 NPEs0|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 vV|u+v{  
administration expenses 行政费用 9oY%v7  
administration fee 手续费；行政费 3&-BO%i
 
administration in bankruptcy 破产管理 BfF$  
administration order 遗产管理令 F/}PN1#T  
administrator 管理人；遗产管理人 ` oYrW0Vm  
administrator of the estate 遗产管理人 ' 7>V4\"  
admission of debt 债项承认书 PhM3?$  
admission of proof 接纳债权证明 |k>
_ jO  
advance 放贷款项；垫付款项；预支款项；预付款项 :nw4K(:f  
advance account 暂支帐目；预付款帐户 (a1s~  
advance compensation 预付补偿金 Z%MP:@z  
advance from shareholder 股东垫款 y_8 8I:O  
advance pending reimbursement 预支以待日后付还 -q\1Tlc]3  
advanced economy 先进经济体系 o$YL\ <qp  
advancement 预付；预付财产 3%xj
-7z W  
advances warrant 垫款令 qMz0R\4  
advancing 贷出 jQ_j#_Vle  
adverse balance 逆差 @QMMtfe
Lj  
adverse exchange 逆汇 0=&Hm).  
advertisement addressed to shareholders 在报章刊登的致股东通告 ek#{!9-  
advice for collection 托收通知书 [>4Ou^=1  
advice of drawing 提款通知书；汇票通知书 Xi1/wbC  
advice of payment 付款通知 WrL&$dEJ?M  
Advisory Committee [Securities and Futures Commission] U)+Yh  
谘询委员会〔证券及期货事务监察委员会〕 [*#ms=Zdc  
Advisory Committee on Diversification 经济多元化谘询委员会 fXBA P10#  
affidavit 誓章；遗产申报誓章 z}N=Oe  
affidavit of no receipt 述明无收款的誓章 _y),C   
affiliate 联号；联营公司；附属公司
#IyxH$  
affiliated company 附属公司；联号；联营公司 icHc!m?  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4RNB\D
 
affordability 负担能力 H
c4]2pf  
African Development Bank [AfDB] 非洲开发银行 HkEfBQmh  
after-acquired property 事后取得的财产 Qg9 N?e{z  
after-hours dealing 市后交易 }0|,*BkI m  
after-tax profit 税后盈利；税后利润；税后溢利 5B@+$D[0?3  
agency agreement 代理协议 o|AV2FM)  
agency expenses 代理机构的开支 b4s.`%U  
agency fee 代理费 a4L8MgF&$-  
Agency Law 《代理法》 $v+Q~\'  
agent 代理人；承销人  &jf:7y  
agent of company 公司代理人 ,)nO  
agent's fee 代理人费；经纪费 PygaW&9Z|d  
aggregate 总计；总数；总体数字 W :jC2,s!m  
aggregate amount 总款额；总额 WeE>4>^  
aggregate assets and liabilities 总体资产与负债 ,Rk
;*MEMJ  
aggregate at constant price 按固定价格计算的总体数字 c63DuHA*C  
aggregate demand 总需求 Y|g8xkI}XB  
aggregate gross position 总持仓量 '$PiyM|V  
aggregate limit 总限额 c Q|nL  
aggregate of salaries tax 合计薪俸税 /A4zR  
aggregate performance 总体表现；总体业绩 4E}/{1  
aggregate supply 总体供应 tD.md_E  
aggregate surplus 总盈余 |28z4
.  
aggregate total 整体总额 ^c!"*L0E  
aggregate value 总值；合计价值 (5re'Pl  
aggregated basis 合计基准 &hEtVkK  
aggregated net chargeable income 合计应课税入息实额 %<DXM`Y  
aggregation 合并计算；合计；总和 vu;pILN  
aggregation of incomes of husband and wife 夫妇入息合并计算 -S OP8G  
aggregation of property 财产的总和 hkee,PiiP  
agio 差价；贴水 } O8
|_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》 ksT2_Ic  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment nWfOiw-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》 J"L+`i  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment yNP M-  
《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》 Z~ VOO7|m  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment r'uD|T H  
《香港政府和大韩民国政府关于相互促进和保护投资协定》
^i2W=A'P  
agreement for a settlement 授产协议 tpO%)*  
agreement for assignment 转让协议 x-+Hy\^@|  
agreement for sale 售卖协议；买卖协议 %%}U -*b  
agreement for sale and purchase 买卖协议 %vDN{%h8  
agreement for the payment of interest 支付利息协议 5\V>Sj(  
agreement for the repayment of money 还款协议 f+j\,LJ  
agreement of reinsurance 再保险协议 Tf)qd\  
Agricultural Bank of China 中国农业银行 K 38e,O  
air passenger departure tax 飞机乘客离境税 )'KkO$^&  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 iVLfAN @  
airport tax 机场税 r'#5ncB  
alcohol duty 酒精税 &p%0cjg"Q  
alienation 让与；让渡；转让 HP^<2?K  
alimony 生活费；赡养费 $rv&!/}]e  
All Ordinaries Index [AOI] 所有普通股指数 &xo,49`!  
all risks 全险；综合险 #HpF\{{v  
All Sales Record for Stock Market 《股票市场成交报告》 |TatRB3>  
Allied Capital Resources Limited 新联财务有限公司 a_P8!pk+5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 >}%  
allocation letter 拨款信件 7,ysixY  
allocation of fund 分配款项；预留款项 9^,MC&eb  
allocation of profit 利润分配；溢利分配
V)72]p  
allocation warrant 拨款令 'z8?_{$
 
allotment 分配；配股 w xKlBx7  
allotment notice 股份配售通知；配股通知 Jw)Uk< \  
allotment of shares 股份分配 qR/~a  
allowable 可获宽免；免税的 DpH+lpC  
allowable business loss 可扣除的营业亏损 \3LP@;Phn  
allowable expenses 可扣税的支出 oW3j|V  
allowance 免税额；津贴；备抵；准备金 I{U7BZy  
allowance for debts 债项的免税额 m-4P*P$X  
allowance for depreciation by wear and tear 耗损折旧免税额 kHygif !I4  
allowance for funeral expenses 殡殓费的免税额 U}<5%"!;  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 E*'sk  
allowance for repairs and outgoings 修葺及支出方面的免税额 kAA1+rG  
allowance to debtor 给债务人的津贴 a,i k=g  
alteration of capital 资本更改 %wWJVq}jx  
alternate trustee 候补受托人 :rd{y`59>&  
amalgamation 合并 gQMcQV]C$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ^<49NUB>  
ambit of charges 征税范围；收费范围 FD:3;nUY7  
amended valuation 经修订的估值 kVR_?ch{  
American Commodities Exchange 美国商品交易所 ZxLdh8v.  
American Express Bank Limited 美国运通银行 ]-h;gN

  
American Stock Exchange 美国证券交易所 /N.xh  
amortization 摊销 v1h\ 6r'  
amount due from banks 存放银行同业的款项 \H^DiF%f9  
amount due from banks abroad 存放海外银行同业的款项 r==d^  
amount due from holding companies 控股公司欠款 IcRA
[ g  
amount due from local banks 存放本港银行同业的款项 <ZO"0oz%  
amount due to banks 银行同业的存款 Vea2 oQq  
amount due to banks abroad 海外银行同业的存款 f1s3pr??  
amount due to holding companies 控股公司存款 U{/d dCf7  
amount due to local banks 本港银行同业的存款 Z"j #kaXA  
amount due to outport banks 外埠银行同业的存款 p5`iq~e9
 
amount for note issue 发行纸币的款额 LK\L}<;1V  
amount of bond 担保契据的款额 4&

%0%  
amount of consideration 代价款额 ,Ta k',  
amount of contribution 供款数额 C{(&Yy"  
amount of indebtedness 负债款额 pURtk-Fr2  
amount of principal of the loan 贷款本金额 5My4a9  
amount of rates chargeable 应征差饷数额 .aS`l~6  
amount of share capital 股本额 pGz 5!d  
amount of sums assured 承保款额 Rp.42v#ck  
amount of variation 变动幅度 'D_a2xo0  
amount of vote 拨款数额 =rz7x  
amount payable 应付款额 :%G_<VAo!  
amount receivable 应收款额 #&0G$~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3v\69s  
analysis 分析 <O:}dXqZ  
ancillary risk 附属风险 : EA-L  
annual account 周年帐目；周年帐目报表；年度决算；年结 <@:RS$"i  
annual accounting date 年结日期 kjAARW  
annual allowance 每年免税额；年积金；年度津贴；年津 &:Q^j:  
annual balance 年度余额 )oqNQ'yZ  
annual disposable income 每年可动用收入 ?APzb4f^W  
annual estimates 周年预算 FZL"[3  
annual fee 年费 DO*rVs3'p[  
annual general meeting 周年大会 M3q%(!2  
annual growth rate 年增率；每年增长率 WB)pE'5  
annual long-term supplement 长期个案每年补助金 R!&9RvNw  
annual pensionable emolument 可供计算退休金的年薪 8XfhXm>~  
annual report 年报 atr0hmQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u@&e{w~0  
annual return 周年报表；周年申报表；每年报税表格 0O>T{<
 
Annual Return Rules 《周年报表规则》 U]/iPG&_  
annual review of consumer prices 每年消费物价回顾 "x1?T+j4  
annual roll-forward basis 逐年延展方式 mIW8K ):  
annual salary 年薪 75v7w  
annual statement 年度报表；年度决算表 ^IQtXae6M  
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 DVJuX~'|!  
annuitant 年金受益人 Hk&op P9)  
annuity 年金 ^wass_8  
annuity contract 年金合约 wrP3:!=  
annuity on human life 人寿年金 mVXwU](N  
antecedent debt 先前的债项 74_':,u;]~  
ante-dated cheque 倒填日期支票 }%75Wety  
anticipated expenditure 预期开支 -@7?N6~qZx  
anticipated net profit 预期纯利 mD5Vsy{Pb  
anticipated revenue 预期收入 ]{Y7mpdB  
anti-inflation measure 反通货膨胀措施 3+[;  
anti-inflationary stance 反通货膨胀立场 ~8JOPzK  
apparent deficit 表面赤字 88x2Hf5I  
apparent financial solvency 表面偿债能力 "L4ZE4|)  
apparent partner 表面合伙人 %CoO-1@C  
application for personal assessment 个人入息课税申请书 ]S0=&x@,  
application of fund 资金应用 z}BuR*WSY{  
application to release as liquidator and to destruct the books of accounts and documents K<wg-JgA  
申请免除清盘人职务及毁灭帐簿与文件 Z
.}Z2K  
appointed actuary 委任精算师 "+XF'ZO  
appointed auditor 委任核数师；委任审计师 SfSWjq  
appointed trustee 委任的受托人 #,[z}fq  
appointer 委任人 hTc :'vq  
apportioned pro rata 按比例分摊 g"{`g6(+  
apportionment 分配；分摊 Kz~E"
?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 CwjKz*
'[g  
apportionment formula 分摊方程式 J]W? Vvv  
apportionment of estate duty 遗产税的分摊 xe"A;6H  
appraisal 估价；评估 !LR9}Xon  
appreciable growth 可观增长 ]ZR}Pm/CA  
appreciable impact 显着影响 dzk1!yy  
appreciable increase 可观增长 U8S<wf&  
appreciation 增值；升值 t $m:  
appreciation against other currencies 相对其他货币升值 lvOM1I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,_K y'B  
appreciation tax 增值税 -6W$@,K  
appropriation 拨款；拨用；拨付 &?@gCVNO,  
appropriation account 拨款帐目 [L>mrHqG  
Appropriation Bill 拨款法案 LbkQuq/d  
appropriation-in-aid system 补助拨款办法 (N6=+dNY  
approved assets 核准资产 Sq]VtQ(  
approved basket stock 认可一篮子证券 8q]_> X  
approved budget 核准预算 `\beQ(g  
approved charitable donation 认可慈善捐款 bblEZ%  
approved charitable institution 认可慈善机构 ]FNe&o1zX  
approved currency 核准货币；认可货币 $bU.6  
approved estimates 核准预算 <=~*`eWV  
approved estimates of expenditure 核准开支预算 GX+Gqj.  
approved overseas insurer 核准海外保险人 %)ri:Qq  
approved overseas trust company 核准海外信托公司 XqLR2d  
approved pooled investment fund 核准汇集投资基金 ,UYe OM2Ao  
approved provident fund scheme 认可公积金计划 63`5A3rii  
approved provision 核准拨款 `#*`hH8  
approved redeemable share 核准可赎回股份 Aflf]G1  
approved regional stock 认可地区性证券 7aS%;EU  
approved retirement scheme 认可退休金计划 '2qbIYanh  
approved subordinated loan 核准附属贷款 QVF561Yz  
arbitrage 套戥；套汇；套利 yi8AzUW cW  
arbitrageur 套戥者；套汇者 A(9$!%#+L  
arbitrary amount 临时款项 /&Hl62Ak  
arrangement 措施；安排；协定 Py`7)S
 
arrears 欠款 |Ed?s  
arrears of pay 欠付薪酬 ux8K$$$  
arrears of revenue 逾期未收税款；逾期未收的帐项 _WGWU7h  
articles of association 组织章程；组织细则；组织章程细则 00LL&
ot  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 1! j^  
ascertainment of profit 确定利润 s"`Oj5  
"Asia Clear" “亚洲结算系统” (zPsA  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _b`/QSL  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 "r=p/"4D  
Asian Development Fund [ADF] 亚洲发展基金 J8B0H1  
Asian dollar bond 亚洲美元债券 DaBy<pGb?  
Asian dollar market 亚洲美元市场 ol1J1Zg  
Asian dollar rate 亚洲美元利率 x*!*2{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ai<K6)  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 e6>[ZC  
asked price 沽盘；喊价；索价；卖方报价 QFB2,k6jN  
assessable income 应评税入息 DW>O]\I  
assessable loss 应评税亏损 CHi t{ @9  
assessable profit 应评税利润 1@N4Y9o  
assessable value 应评税值 BXNC(^  
assessed profit 估定利润 bw)E;1zo  
assessed value 经评估价值 =)#<u9 qqL  
assessment 评税；评定；估价；评税单 3!h3flE  
assessment number 评税编号；估价编号 %(S!/(LWW  
assessment of additional tax 补加税评税 ]|N"jr?7H  
assessment of performance 业绩评估；实绩评价 RA!8AS?  
Assessor 评税主任 4av  
asset price bubbles 资产价格泡沫 )8taMC:H^  
asset-backed securities 具资产保证的证券 b\^1P;!'W  
assets accretion 资产增值 iL<FFN~{  
assets and liabilities 资产与负债 uF ;8B]"  
assets betterment statement 资产递增表；资产改进表 _}j6Pw'  
assets lending 实物放款；有抵押贷款 g*-}9~  
assets of the company passing on the death 死者去世时转移的公司资产 RT2&^9-  
assets pledged as security for liabilities 用作负债抵押的资产 - i{1h"  
assets portfolio 资产投资组合 ac,<+y7A  
assets price 资产价格 j*FpQiBoT  
assets quality 资产质素 i!G<sfL  
assets realization 资产变现 hXD`OlX  
assets refinancing arrangement 资产再集资安排 xouBBb=  
assets securitization 资产证券化 Ld'3uM/  
assets situated outside Hong Kong 在香港以外地方的资产 tR.>d  
assets stripping 削减资产；拆卖资产 "u'dd3!  
assets value 资产值 -M+o;  
assignee 承让人 /IG3>|R  
assignment 转让；转让书；转让契 1]W8A.ZS  
assignment of interest 权益转让 f7a"}.D$  
assignment of letters patent and trade mark 专利证书及商标转让 [U$`nnp  
assignment of property 物业转让；物业转让书 3t5WwrNh  
assignment right 转让权 e +jp,>(v  
assignor 转让人 K<k\A@rv8H  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ~iIFe+6  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 K#N5S]2yb  
associate member 附属会员 ZftucD|ZY/  
associated body corporate 相联法人团体 8/}S/$  
associated company 相联公司；联属公司 Y3ypca&P9  
associated corporation 相联法团 J!"m{ 8-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;xSlRTNT=6  
公认会计师公会〔英国〕 ug/P>0  
Association of Futures Exchange Brokers 香港期货经纪协会 MM
~4D  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %C)|fDwN  
association of underwriters 承保人组织 ;[7#h8  
assumption of control 接管 cef:>>6_  
assurance 担保；保险；转易；转易书 <899r \  
assurance of interest 权益的转易 X;{U?`b-  
at 19XX price 按一九ＸＸ年价格计算 SbobXTbG  
at a discount 按赔价计算；按贴水价格计算；打折扣 Wt=%.Y(x  
at a premium 按溢价计算；按升水价格计算 SwO8d;e  
at call 通知付款；按通知 J=H8^4M  
at constant market price 按固定市价计算 EkOn Rm_hn  
at constant price 按固定价格计算 dCWq~[[  
at cost 按成本计算 T2to!*T  
at current market price 按当时市价计算；按现时市价计算 _AiGD  
at current price 按当时价格计算；按现时价格计算 >?{> !#1  
at factor cost 按要素成本计算；按生产要素成本计算 orEb+  
at money-of-the-day price 按付款当日价格计算 o{7w&Pgs2  
at or better 按指定或较佳价位〔买卖指令〕 cr!sq.)s  
at par 按面值计算；平价 m;<5QK8f  
at sight 见票即付 "^t;V+Io  
at the close 按收市盘 "77l~3  
at the opening 按开市盘 2bf#L?5g/  
attestation 见证；见证条款 Ut(BQM>U+$  
at-the-money option 平价期权 b:&=W>r  
attorney 受权人；受托代表人 =]L#v2@  
attornment 新拥有人承认书 |vj!,b88n#  
attributable profit 可归属利润 c;'7o=rr  
attributable share value 可归属股份价值 L @8[.  
Auckland Stock Exchange 奥克兰证券交易所 g:>dF#  
auction 拍卖 ?o d*"M  
auctioneer 拍卖商 1!R:}r3t  
audit 审计；核数 %Gjjl*`E  
Audit Commission 审计署 ks8xxY  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] UmCIjwk  
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〕 7D4I>N'T  
audit review 帐目审查 U6M&7l8  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 r+nhm"9  
audited account 审计帐目；经审计的帐目 =V^8Rl
Bi  
audited annual account 经审计的周年帐目 0[s<!k9=  
audited balance sheet 经审计的资产负债表 D|8h^*Ya  
auditor 核数师；核数主任；审计师 cV* 0+5  
auditor's certificate 核数师证明书；审计师证明书 U}W7[f lc  
auditor's report 核数师报告；审计师报告 C2?p>S/q  
Aussie bond 澳元债券 h-@_.&P0e  
austerity budget 紧缩预算 a{iG0T.{Yh  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 c+u) C%g  
Australia All Ordinaries Index 澳洲所有普通股票指数 e pAC%a  
Australian Dollar [AUD] 澳元 y|%lw%cSe  
Australian Options Market 澳大利亚期权市场 5dLb`Gf  
Australian Securities Commission 澳洲证券事务监察委员会 lW@i,1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 zh4m`}p  
Australian Stock Exchange 澳大利亚证券交易所 v
FGVz  
Austrian Schilling [ATS] 奥地利先令 ,)}-mu  
authentication 认证；鉴证 iu'rc/=V  
authority to purchase 委托购买证；委购书 3]/Y=A  
authorization 认可；核准；授权；授权书 -axmfE?g0  
authorization by direction 指示授权 SA6.g2pFz  
authorization by instruction 指令授权 j"<F?k@`Q  
authorization by warrant 令状授权 [u8JqX  
authorization of unit trust 单位信托的认可 V[">SiOg  
authorized agent 指定代理人 1L.yh U\  
authorized capital 法定资本 -GL-&^3IjH  
authorized clerk 出市员 oz?6$oE(bt  
authorized dealer 认可交易商 J]Qbg
7|  
authorized financial institution 认可财务机构 [M:BJ%*  
authorized fund 认可基金 D^2yP~(  
authorized fund house 获授权的基金公司；认可基金公司 +|Qe/
8Q  
authorized institution 认可机构 !'%`g,,
r  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 $!"*h  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 v:Z.8m8D  
authorized insurer 获授权保险人；获认可承保人 FuO'%3;c  
authorized investment 特准投资项目 gx6$:j;  
authorized person 获授权人 ZSW`/}Dp;  
authorized representative 获授权代表 f@J-6uQ7w  
authorized share capital 法定股本 C9cQ} j:  
automated quotation system 自动报价系统 96CC5  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ,:/3'L  
自动交易系统〔香港期货交易所有限公司〕 %D*yXNsY  
automatic adjustment mechanism 自动调整机制 3Y=?~!,Jk  
automatic adjustment system 自动调整系统 q0QB[)AP  
Automatic Clearing House 自动票据交换所 1)h+xY  
automatic exchange rates accumulation system 自动化汇率累集系统 p"/B3  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 *mXs(u  
automatic teller machine [ATM] 自动柜员机 n&}ILLc  
autopay 自动转帐 #)$@Kvm  
available assets 可用资产 t>%J3S>'ZV  
available fiscal reserve 现存财政储备 '|K408i   
available profit 可用利润 ~D\ V!  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 :S{
+|4pH  
average 平均；平均数；海损 [y$sJF7;I  
average basic salary 平均基本薪金 TfqQh!Y  
average consumer expenditure 平均消费开支；一般消费开支 ?!kPW^gD  
average cost 平均成本 eMDraJv@  
average cost of land production 增辟土地平均成本 vh^,8pPy  
average daily turnover 平均每日成交额 VBI~U?0  
average daily wage rate 平均每日工资率 b$'
}IWNV  
average expenditure pattern 平均开支模式 a(`@u&]WZ  
average growth rate 平均增长率 i9k/X&V  
average net fixed assets 固定资产平均净值 .Tet
N}w  
average of relatives 相对价格平均数 SiQszV.&  
average price 平均价格 Sf*b{6lcC  
average propensity to consume 平均消费倾向；一般消费倾向 D.R 7#^.  
average propensity to save 平均储蓄倾向；一般储蓄倾向 E14Dq#L  
average rate 平均率 ~uz4  
average revenue 平均收入；平均收益 2:l8RH!Y  
average stock 平均库存；平均存货 KZSvT{  
average yearly rent 平均年租 [!#<nY/C  
avoidance of double taxation 避免双重课税 }W k!):=y  
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 G\ht)7SGgf  
?ydqmj2[F  
给你加分了