一些有用的会计术语(也不知道发的地方对不对)A

A: B w?Kb@  
A share Ａ股；甲类股份 $.{CA-~%[  
abatement of tax 减税；减扣免税额 o_;pEe  
ABN AMRO Bank N.V. 荷兰银行 J%}9"Q5  
above-the-line expenditure 线上项目支出；经常预算支出 <q|IP_  
above-the-line receipt 线上项目收入；经常预算收入
Q M7z .  
ABSA Asia Limited 南非联合亚洲有限公司 -wv5c  
absolute change 绝对数值变更 7.g)_W{7}  
absolute expenditure 实际开支 2ED^uc: 0S  
absolute guideline figure 绝对准则数字 gSLwpIK
%  
absolute interest 绝对权益 NJK?5{H'  
absolute order of discharge 绝对破产解除令 hpp>+=  
absolute profit margin 绝对利润幅度 0s)B~  
absolute value 实值；绝对值 b*$/(2"m  
absolutely vested interest 绝对既得权益 (}E-+:vFU  
absorbed cost 已吸收成本；已分摊成本 uX_A4ht*  
absorption 吸收；分摊；合并 . +_IpygQ  
absorption rate 吸收率；摊配率；分摊率 FD>j\  
ACB Finance Limited 亚洲商业财务有限公司 Zkl:^!*  
acceptable form of reciprocity 合理的互惠条件 u=^0n2ez  
acceptable rate 适当利率；适当汇率 $jMU|{  
acceptance agreement 承兑协议 eBiP\  
acceptance for honour 参加承兑 l*
]9   
acceptor 承兑人；接受人；受票人 s!S,;H  
acceptor for honour 参加承兑人 $T* ##kyE9  
accident insurance 意外保险 0=Jf93D5  
Accident Insurance Association of Hong Kong 香港意外保险公会 clfi)-^{K  
accident insurance scheme 意外保险计划 F jdh&9Zc  
accident year basis 意外年度基准 $__e7  
accommodation 通融；贷款 qZRx,^gd  
accommodation bill 通融票据；空头票据 nsR^TD;  
accommodation party 汇票代发人 uV1H iv-  
account balance 帐户余额；帐户结余 bDd$79@m  
account book 帐簿 bSHlR#!6  
account collected in advance 预收款项 Q)N$h07R  
account current book 往来帐簿 QYDTb=h~  
account of after-acquired property 事后取得的财产报告 8\c=Un  
account of defaulter 拖欠帐目 pcw!e_"+  
account payable 应付帐款 86d*  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 JHpoW}7QB  
account receivable 应收帐款 pL`snVz  
account receivable report 应收帐款报表 ONQp-$  
account statement 结单；帐单；会计财务报表
0_JbE  
account title 帐户名称；会计科目 7s:`]V%  
accountant's report 会计师报告 }G n2%  
Accountant's Report Rules 会计师报告规则 AU1P?lk  
accounting and auditing procedure 会计与审计程序；会计与核数程序 #6{"cr6l  
Accounting Arrangements 《会计安排》 _nu %`?Va  
accounting basis 会计基础 N!6{c
~^  
accounting by Official Receiver 破产管理署署长呈交的帐目 pAg;Rib  
Accounting Circular 《会计通告》 *0bbSw1kc  
accounting class 会计类别 w`XwW#!}@$  
accounting date 记帐日期；会计结算日期 Yo0%5 noz  
accounting for money 款项核算 7Cf%v`B4D  
Accounting Officer 会计主任 1lRqjnzve&  
accounting period 会计报告期；会计期 6S?a57;&W  
accounting policy 会计政策；会计方针 dIv/.x/V  
accounting practice 会计惯例 6GzmzhX4  
accounting principle 会计准则 E\!:MCL  
accounting record 会计记录 oH~ZqX.3  
accounting report 会计报告 M (dVY/ i  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 QrDrdA  
Accounting Society of China 中国会计学会 _@D}2  
accounting statement 会计报表 rXo2MX@u  
accounting system 会计制度；会计系统 Bu?"b=B*  
accounting transaction 会计事项；帐务交易 DJgk"'  
accounting treatment 会计处理 (?-5p;  
accounting year 会计年度 wqo2iRql  
accretion 增值；添加 9/C0DDb  
accrual 应计项目；应累算数目 j}YZl@dYV  
accrual basis 应计制；权责发生制 rN? L8  
accrual basis accounting 应计制会计；权责发生制会计 -F,o@5W>Y  
accrue 应累算；应计 N]cGJU>$  
accrued benefit 应累算利益 Y+N^_2@+C  
accrued charges 应计费用 gOw|s1`2,  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~D@p
k>I  
accrued expenses 应累算费用 }{/4sll  
accrued interest payable 应付利息；应计未付利息 h`&@>uEiq  
accrued interest receivable 应收利息；应计未收利息 =0xuH>WY}w  
accrued right 累算权益 b!hxx Z  
accruing profit 应累算的利润 9[5NnRv$P  
accumulated fiscal reserve 累积财政储备 2YK4SL  
accumulated profit 累积利润；滚存溢利 &B3Eq1A  
accumulated reserve 累积储备 {y0
*cC  
accumulation of surplus income 累积收益盈余 :K{`0U&l5  
acquired assets 既得资产 (\FjbY9&  
acquisition 收购；购置；取得 }|f\'S  
acquisition cost 购置成本 #FF5xe
 
acquisition expenses 购置费用 /b@0HL?  
acquisition of 100% interest 收购全部股权 >K#Z]k  
acquisition of control 取得控制权 Jl3l\I'  
acquisition of fixed assets 购置固定资产 FVLXq0<Cj  
acquisition of shell “买壳” L
]0+u\(  
acquisition price 收购价 SqY;2:  
act of God 天灾 jM J[6qj  
acting partner 执事合伙人 M0o=bYI  
active market 买卖活跃的市场；交投畅旺的市场；旺市 yZ
I4%fen  
active partner 积极参与的合伙人 ZTd_EY0q  
active trading 交投活跃 G~)jk+Qq  
actual circulation 实际流通 'ntb.S)  
actual cost 实际成本 en7i})v\".  
actual expenditure 实际开支；实际支出 ] d| -r:4  
actual income 实际入息；实际收入；实际收益 Zx25H"5j  
actual market 现货市场 Faa:h#  
actual price 现货价；实际价格 Sw#Ez-X  
actual profit 实际利润 @FkNT~OZ  
actual quotation 实盘；实际价位；实际报价 Szi4M&!K  
actual year basis 按实际年度计算 .^#{rk  
actuals 实货 @&+h3dV.V  
actuarial investigation 精算调查 =pWpHbB.  
actuarial principle 精算原则 `]]gD EPG{  
actuarial report 精算师报告 H*|Bukgt/M  
Actuarial Society of Hong Kong 香港精算学会 )ACa0V>*p  
actuarial valuation 精算师估值 A4';((OXy  
actuary 精算师 [k-7Kq  
ad referendum agreement 暂定协议；有待覆核的协定 Tv3ZNh  
ad valorem duty 从价税；按值征税 L3q)j\ls  
ad valorem duty system 从价税制 @babgP,  
ad valorem fee 从价费 SfJ/(q  
ad valorem tariff 从价关税 UkNC|#l)  
additional allowance 额外免税额 $$ _uQf  
additional amount for unexpired risk 未过期风险的额外款额 e_]1e7t  
additional assessable profit 补加应评税利润 /dOQ4VA\  
additional assessment 补加评税 ScGmft3A  
additional commitment 额外承担 %n}fkj'  
additional commitment vote 额外承担拨款 mm#U a/~1u  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 j K[VEhs  
additional dependent parent allowance 供养父母额外免税额 (]1le|+  
additional provision 额外拨款 LDV{#5J
  
additional stamp duty 附加印花税 [$[t.
m  
additional tax 补加税罚款；补加税款 |nry^zb  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 `H/HLCt  
adjudged bankrupt 被裁定破产 $6!`  
adjudicated bankrupt 裁定破产人 e@]cI/j  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 
7M;Y#=sR  
adjudication of bankruptcy 裁定破产；宣告破产
N0 ?O*a  
adjudication of insolvency 裁定无力偿还债务 8"8{Nf-"  
adjusted actual 经调整的实数；调整后的实数 Qg6m  
adjusted current assets 经调整的流动资产；调整后的流动资产 p6=#LwL'  
adjusted figure 经调整的数字；调整后的数额 ;t?pyFT2Z  
adjusted liabilities 经调整的负债；调整后的负债 CQ,r*VAw  
adjusted loss 经调整的亏损；调整后的亏损 k})9(Sy~  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ;o^m"I\y  
adjusted profit 经调整的利润；调整后的利润 HwST^\Ao  
adjusted surplus 经调整的盈余额；调整后的盈余额 P\zi:]h[Gh  
adjusted value 经调整的价值；调整后的价值 3;:xEPb._6  
adjustment 调整；修订；理算〔保险〕 :+Dn]:\  
adjustment centre 调剂中心 fI$,?>  
adjustment lag 调整过程的时间差距；调整时差 GUN<ZOYb=  
adjustment mechanism 调整机制 5,Q('t#J  
adjustment of loss 亏损调整 *DNH_8m  
adjustment process 调整过程；调整程序 #UWQ (+F  
adjustment range 调整幅度 z%g<&Cq  
administered exchange rate 受管制汇率 fs)O7x-B(  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 \17)=W  
administration expenses 行政费用 -;~_]t^a  
administration fee 手续费；行政费 xD1wHp!+  
administration in bankruptcy 破产管理 > %Y#(_~a  
administration order 遗产管理令 sg6cq_\  
administrator 管理人；遗产管理人 in+`zfUJ9  
administrator of the estate 遗产管理人 `HJwwKd  
admission of debt 债项承认书 W}=2?vHV=  
admission of proof 接纳债权证明 J|DWT+$#Z  
advance 放贷款项；垫付款项；预支款项；预付款项 ?1412Tq5  
advance account 暂支帐目；预付款帐户 H+ M~|Ju7  
advance compensation 预付补偿金 5N|77AAxK  
advance from shareholder 股东垫款 w^p2XlQ<  
advance pending reimbursement 预支以待日后付还 u8,T>VNVw  
advanced economy 先进经济体系 pEaH^(I*  
advancement 预付；预付财产 G:
&Q)_  
advances warrant 垫款令 92tb`'  
advancing 贷出 dl;A'/(t  
adverse balance 逆差  C3<3  
adverse exchange 逆汇 jyT(LDsS  
advertisement addressed to shareholders 在报章刊登的致股东通告 0y ;gi3W  
advice for collection 托收通知书 ;;`KkNysm  
advice of drawing 提款通知书；汇票通知书 .ZJh-cd  
advice of payment 付款通知 oD
P|>yXC)  
Advisory Committee [Securities and Futures Commission] =VSieh  
谘询委员会〔证券及期货事务监察委员会〕 :m~lgb<  
Advisory Committee on Diversification 经济多元化谘询委员会 X>B/
DT  
affidavit 誓章；遗产申报誓章 $fn^i.  
affidavit of no receipt 述明无收款的誓章 l3MH+o  
affiliate 联号；联营公司；附属公司 pKJ[e@E^  
affiliated company 附属公司；联号；联营公司 "bO]  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zld>o3K}  
affordability 负担能力 rLXn35O  
African Development Bank [AfDB] 非洲开发银行 nbRg<@  
after-acquired property 事后取得的财产 *K7L5.  
after-hours dealing 市后交易 Zuh
T \l  
after-tax profit 税后盈利；税后利润；税后溢利 u,]yd*  
agency agreement 代理协议 wb?hfe  
agency expenses 代理机构的开支 y7Ub~qU  
agency fee 代理费 N1-LM9S  
Agency Law 《代理法》 Lr~K3nb  
agent 代理人；承销人 [/kO>  
agent of company 公司代理人 3k(?`4JJ  
agent's fee 代理人费；经纪费  y1saE  
aggregate 总计；总数；总体数字 u`~{:V  
aggregate amount 总款额；总额 4CCux4)N  
aggregate assets and liabilities 总体资产与负债 G@'0vYb#  
aggregate at constant price 按固定价格计算的总体数字 oF^BJ8%Lm  
aggregate demand 总需求 t5qAH++axN  
aggregate gross position 总持仓量 9%wppNT/  
aggregate limit 总限额 i_@RWka<  
aggregate of salaries tax 合计薪俸税 n" ~*9'  
aggregate performance 总体表现；总体业绩 ~_&.A*Jh  
aggregate supply 总体供应 u0e#iX  
aggregate surplus 总盈余 D^~gq`/)  
aggregate total 整体总额 4ca-!pI0  
aggregate value 总值；合计价值 buFtLPe  
aggregated basis 合计基准 Y[DKj!v  
aggregated net chargeable income 合计应课税入息实额 vB{b/xmah  
aggregation 合并计算；合计；总和 K6U>Qums  
aggregation of incomes of husband and wife 夫妇入息合并计算 ._3NqE;
 
aggregation of property 财产的总和 #Q"vwek  
agio 差价；贴水 (D{}1sZBQ  
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》 &1{k^>oz  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment H-W)Tq_?-  
《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》 a\w|tf  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment AIyv;}5  
《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》 12a #]E  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8hfh,v5(  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 fz3*oJ'  
agreement for a settlement 授产协议 =1VH5pVr}  
agreement for assignment 转让协议 "Zk6B"o)  
agreement for sale 售卖协议；买卖协议 dWy1=UQfP  
agreement for sale and purchase 买卖协议 Anv8)J!9u  
agreement for the payment of interest 支付利息协议 Y zS*p~|  
agreement for the repayment of money 还款协议 l'T0<  
agreement of reinsurance 再保险协议 AF$o>f  
Agricultural Bank of China 中国农业银行 }D+8K  
air passenger departure tax 飞机乘客离境税 gxM8IQ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 @45H8|:k  
airport tax 机场税 ~S6{VK.  
alcohol duty 酒精税 o3qv945  
alienation 让与；让渡；转让 ]Qr8wa>Z  
alimony 生活费；赡养费 @U{M"1zZe  
All Ordinaries Index [AOI] 所有普通股指数 ?<'W~Rm6n  
all risks 全险；综合险 :$aW@?zAY  
All Sales Record for Stock Market 《股票市场成交报告》 F*}Q^%  
Allied Capital Resources Limited 新联财务有限公司 )yW_O:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 j*4S]!  
allocation letter 拨款信件 bO
MP8{H,  
allocation of fund 分配款项；预留款项 "ru1;I  
allocation of profit 利润分配；溢利分配 #\BI-zt  
allocation warrant 拨款令 ]4mj 1g&C  
allotment 分配；配股 >;v0zE  
allotment notice 股份配售通知；配股通知 \STvBI?  
allotment of shares 股份分配 2TEeP7  
allowable 可获宽免；免税的 W;dzLgc  
allowable business loss 可扣除的营业亏损 2bnIT>(  
allowable expenses 可扣税的支出 lO> 7`2x=F  
allowance 免税额；津贴；备抵；准备金 (B,t 1+%  
allowance for debts 债项的免税额 sDm},=X}  
allowance for depreciation by wear and tear 耗损折旧免税额 jA4v?(AO}#  
allowance for funeral expenses 殡殓费的免税额 So%1RY{)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 }#>d2 =T$  
allowance for repairs and outgoings 修葺及支出方面的免税额 /%9p9$kFot  
allowance to debtor 给债务人的津贴 8;\tP29  
alteration of capital 资本更改 up3<=u{>  
alternate trustee 候补受托人 5qQ(V)ah  
amalgamation 合并 ({kGK0
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H0n@kKr  
ambit of charges 征税范围；收费范围 B9)qv>m  
amended valuation 经修订的估值 .N5R?fmD  
American Commodities Exchange 美国商品交易所 7TPLVa=hO  
American Express Bank Limited 美国运通银行 Z?v6pjZ?  
American Stock Exchange 美国证券交易所 soQzIx  
amortization 摊销 =tRe3o0(  
amount due from banks 存放银行同业的款项 Y_3YO2K]  
amount due from banks abroad 存放海外银行同业的款项 1qKxg  
amount due from holding companies 控股公司欠款 Qn)[1v  
amount due from local banks 存放本港银行同业的款项 f9XO9N,hE:  
amount due to banks 银行同业的存款 2a(
yR>#  
amount due to banks abroad 海外银行同业的存款 o
p5^9`"  
amount due to holding companies 控股公司存款 lPQ Ut!xI  
amount due to local banks 本港银行同业的存款 VueQP|  
amount due to outport banks 外埠银行同业的存款
YS
z$` 7i  
amount for note issue 发行纸币的款额 p9}c6{Wp  
amount of bond 担保契据的款额 2td|8vDA  
amount of consideration 代价款额 >`?+FDOJ,  
amount of contribution 供款数额 i~Ob( YIH  
amount of indebtedness 负债款额 iLd"
tn'  
amount of principal of the loan 贷款本金额 )tI2?YIR  
amount of rates chargeable 应征差饷数额 9c5G6n0  
amount of share capital 股本额 (=tF2YBV  
amount of sums assured 承保款额 C`~4q<W'  
amount of variation 变动幅度 q,,>:]f#  
amount of vote 拨款数额 k#:@fH4{PA  
amount payable 应付款额 ny_ kr`$42  
amount receivable 应收款额 /Zeg\}/4[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i&'^9"Z)O  
analysis 分析 sa gBmA~  
ancillary risk 附属风险 )"c]FI[}  
annual account 周年帐目；周年帐目报表；年度决算；年结 o`T<}z26
 
annual accounting date 年结日期 %f> |fs  
annual allowance 每年免税额；年积金；年度津贴；年津 qqt.nrQ^  
annual balance 年度余额 N" Jtg@w  
annual disposable income 每年可动用收入 k E#_Pc  
annual estimates 周年预算 Wh'_slDH+  
annual fee 年费 !%RJC,X  
annual general meeting 周年大会 EBDC'^  
annual growth rate 年增率；每年增长率 K0DXOVT\  
annual long-term supplement 长期个案每年补助金 XAULD]Q  
annual pensionable emolument 可供计算退休金的年薪 6(q`Oj  
annual report 年报 : `6$/DK  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *CPB5s  
annual return 周年报表；周年申报表；每年报税表格 wp]7Lx?F  
Annual Return Rules 《周年报表规则》 .1z$ A  
annual review of consumer prices 每年消费物价回顾 lgjo
F_D  
annual roll-forward basis 逐年延展方式 ?4,*RCaI  
annual salary 年薪 2c>H(t h=  
annual statement 年度报表；年度决算表 &DbGyV8d"|  
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 <GT>s  
annuitant 年金受益人 c]aK N  
annuity 年金 MNf@HG  
annuity contract 年金合约 C@UJOB  
annuity on human life 人寿年金 X\3
,NR,  
antecedent debt 先前的债项 c2\rjK  
ante-dated cheque 倒填日期支票 4<3?al&  
anticipated expenditure 预期开支 /!{A=N
  
anticipated net profit 预期纯利 d[>N6?JA/  
anticipated revenue 预期收入 v-7Rb)EP  
anti-inflation measure 反通货膨胀措施 Q&.IlVB[  
anti-inflationary stance 反通货膨胀立场 ;oY(I7  
apparent deficit 表面赤字 hV>4D&<  
apparent financial solvency 表面偿债能力 ZXsY-5$#d-  
apparent partner 表面合伙人 T)Zt'M  
application for personal assessment 个人入息课税申请书 CNpe8M=/3  
application of fund 资金应用 0,~6TV<K  
application to release as liquidator and to destruct the books of accounts and documents WK_y1(v>  
申请免除清盘人职务及毁灭帐簿与文件 9#EHXgz  
appointed actuary 委任精算师 6L:trLuQ  
appointed auditor 委任核数师；委任审计师 P
"V{y|2  
appointed trustee 委任的受托人 fZw9zqg  
appointer 委任人 iKF$J3a\2f  
apportioned pro rata 按比例分摊 L)R[)$2(g  
apportionment 分配；分摊 Xew1LPI  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1o;g1Z/  
apportionment formula 分摊方程式 ,{uW8L  
apportionment of estate duty 遗产税的分摊 :Er^"9'A2  
appraisal 估价；评估 y} $P,  
appreciable growth 可观增长 ]e@0T{!  
appreciable impact 显着影响 6=G~6Qu  
appreciable increase 可观增长 Z92iil;t  
appreciation 增值；升值 l}Q"Nb)  
appreciation against other currencies 相对其他货币升值 $TD~k;   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 tL={y*  
appreciation tax 增值税 JGk3b=K  
appropriation 拨款；拨用；拨付 Xx3g3P  
appropriation account 拨款帐目 m?D <{BQ;  
Appropriation Bill 拨款法案 N"Qg\PS_  
appropriation-in-aid system 补助拨款办法 gnQo1q{ 4  
approved assets 核准资产 E'e8&3!bx  
approved basket stock 认可一篮子证券 Q)LXL.0h  
approved budget 核准预算 tb:,Uf>E  
approved charitable donation 认可慈善捐款 M('s|>\l  
approved charitable institution 认可慈善机构 ?Y?gzD  
approved currency 核准货币；认可货币  (kWSK:l  
approved estimates 核准预算 QQg8+{>  
approved estimates of expenditure 核准开支预算 *PSvHXNi  
approved overseas insurer 核准海外保险人 V-KL%  
approved overseas trust company 核准海外信托公司 :jt;EzCLg%  
approved pooled investment fund 核准汇集投资基金 vU_d=T%$  
approved provident fund scheme 认可公积金计划 (~j,mk  
approved provision 核准拨款 fBf4]^  
approved redeemable share 核准可赎回股份 74@lo-/LY  
approved regional stock 认可地区性证券 &v5G92  
approved retirement scheme 认可退休金计划 r/NSD$-n  
approved subordinated loan 核准附属贷款 [x2JFS#4  
arbitrage 套戥；套汇；套利 ^CZCZ,v  
arbitrageur 套戥者；套汇者 d5@X#3Hd  
arbitrary amount 临时款项 ADv^eJJ|  
arrangement 措施；安排；协定 DS#cm3  
arrears 欠款 a|DsHZ^6^  
arrears of pay 欠付薪酬 Q^
z=w![z  
arrears of revenue 逾期未收税款；逾期未收的帐项 ..t,LU@|  
articles of association 组织章程；组织细则；组织章程细则 0>,.c2),  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ]{f^;y8  
ascertainment of profit 确定利润 
0dgP  
"Asia Clear" “亚洲结算系统” b]!9eV$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 fD1?z"lo  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;y>S7n>n:  
Asian Development Fund [ADF] 亚洲发展基金 o"rq/\ovv  
Asian dollar bond 亚洲美元债券 ~L-0~  
Asian dollar market 亚洲美元市场 A}t%;V2  
Asian dollar rate 亚洲美元利率 NFk}3w
:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )E'Fke  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $&cz$jyY  
asked price 沽盘；喊价；索价；卖方报价 $> "J"IX  
assessable income 应评税入息 k:b/Gq`  
assessable loss 应评税亏损 S~KS9E~\  
assessable profit 应评税利润 aq3~!T;W  
assessable value 应评税值 3lo;^KX !  
assessed profit 估定利润 z]^+^c_  
assessed value 经评估价值 D Irgq|8  
assessment 评税；评定；估价；评税单 96(R'^kNX  
assessment number 评税编号；估价编号 QBy{|sQ`  
assessment of additional tax 补加税评税 R/^@
cA  
assessment of performance 业绩评估；实绩评价 e]lJqC  
Assessor 评税主任 8zhBA9Y#~  
asset price bubbles 资产价格泡沫 ojHhT\M`  
asset-backed securities 具资产保证的证券 QX[Djz0H8  
assets accretion 资产增值 q@(1Yivk  
assets and liabilities 资产与负债 zVSx$6eiU  
assets betterment statement 资产递增表；资产改进表 f}^I=pS&  
assets lending 实物放款；有抵押贷款 \+-zRR0  
assets of the company passing on the death 死者去世时转移的公司资产 +'%@!  
assets pledged as security for liabilities 用作负债抵押的资产 bS>R5*Zp  
assets portfolio 资产投资组合 ^:`oP"%-T  
assets price 资产价格 ~12_D'8D[  
assets quality 资产质素 "`pNH'  
assets realization 资产变现 S]}}A  
assets refinancing arrangement 资产再集资安排 tAF]2VV(e  
assets securitization 资产证券化 \tY"BC4.  
assets situated outside Hong Kong 在香港以外地方的资产 i+g~ Uj}h  
assets stripping 削减资产；拆卖资产 ,V,f2W 4  
assets value 资产值
$@_{p*q  
assignee 承让人 93j{.0]X  
assignment 转让；转让书；转让契 M\Se_  
assignment of interest 权益转让 a6%@d_A  
assignment of letters patent and trade mark 专利证书及商标转让 eP"`,<  
assignment of property 物业转让；物业转让书 XAe\s`  
assignment right 转让权 MDJc[am  
assignor 转让人 (8.{+8o  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 j~bAbOX12  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 iOXZ]Xj5  
associate member 附属会员 i[\w%(83Fi  
associated body corporate 相联法人团体 r'/\HWNP  
associated company 相联公司；联属公司 Hkdf$$
\  
associated corporation 相联法团 dL-i)F  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 6^)rv-L~5y  
公认会计师公会〔英国〕 5F2_xH$5  
Association of Futures Exchange Brokers 香港期货经纪协会 *ZaaO^!  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 GcT;e5D  
association of underwriters 承保人组织 SxJ$
b  
assumption of control 接管 l3.  
assurance 担保；保险；转易；转易书 iv*V#J>  
assurance of interest 权益的转易 .}q]`<]ze  
at 19XX price 按一九ＸＸ年价格计算 ;f:gX`"\  
at a discount 按赔价计算；按贴水价格计算；打折扣 ^i+[m  
at a premium 按溢价计算；按升水价格计算 ]
jyM@  
at call 通知付款；按通知 K UKACUL  
at constant market price 按固定市价计算 En(7(qP6}  
at constant price 按固定价格计算 B{C_hy-fw  
at cost 按成本计算 ^T:gb]i'Qa  
at current market price 按当时市价计算；按现时市价计算 ?]c+j1i  
at current price 按当时价格计算；按现时价格计算 8V9[a*9  
at factor cost 按要素成本计算；按生产要素成本计算 \q "N/$5{f  
at money-of-the-day price 按付款当日价格计算 ef=K_, _  
at or better 按指定或较佳价位〔买卖指令〕 <:&de8bT  
at par 按面值计算；平价 >{C\H.N  
at sight 见票即付 t6+YXjXK  
at the close 按收市盘 B:< ]Hl$  
at the opening 按开市盘 y`yZR _  
attestation 见证；见证条款 kbYeV_OwM  
at-the-money option 平价期权 44\cI]!{  
attorney 受权人；受托代表人 /`[!_4i  
attornment 新拥有人承认书 LvcuZZ`1a  
attributable profit 可归属利润 P ZxFZvE  
attributable share value 可归属股份价值 ]ab#q=  
Auckland Stock Exchange 奥克兰证券交易所 XM/vDdR  
auction 拍卖 mk!Dozb/  
auctioneer 拍卖商 lT'9u,6  
audit 审计；核数
|Y},V_@d  
Audit Commission 审计署 sYqgXE.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] y500Xs[c  
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〕 i0:>Nk  
audit review 帐目审查 :]PM_V|  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Dw_D+7>(v  
audited account 审计帐目；经审计的帐目 Iy';x  
audited annual account 经审计的周年帐目 <xo-Fv  
audited balance sheet 经审计的资产负债表 */z??fI27  
auditor 核数师；核数主任；审计师 _OMpIdY,R*  
auditor's certificate 核数师证明书；审计师证明书 TW7:q83{l  
auditor's report 核数师报告；审计师报告 Z o=]dBp.  
Aussie bond 澳元债券 TJ(K3/)Z  
austerity budget 紧缩预算 7AwgJb hn  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 x({H{'9?  
Australia All Ordinaries Index 澳洲所有普通股票指数 9Ma0^_  
Australian Dollar [AUD] 澳元 rv>^TR*,!  
Australian Options Market 澳大利亚期权市场 BQ/PGY>  
Australian Securities Commission 澳洲证券事务监察委员会 gd7^3q[$h  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 hIYTe  
Australian Stock Exchange 澳大利亚证券交易所 }^-<k0A4?  
Austrian Schilling [ATS] 奥地利先令 8 TiG3  
authentication 认证；鉴证 P:C2G(V1AR  
authority to purchase 委托购买证；委购书 -oyO+1V  
authorization 认可；核准；授权；授权书 j}:~5|.  
authorization by direction 指示授权 HpVj
ee  
authorization by instruction 指令授权 ,+`HQdq  
authorization by warrant 令状授权 rY0u|8.5Q  
authorization of unit trust 单位信托的认可 + H_WlYg-  
authorized agent 指定代理人 +*}{`L- :  
authorized capital 法定资本 ; A,#;
%j  
authorized clerk 出市员 ?+0GfIV  
authorized dealer 认可交易商 9zBMlc$X  
authorized financial institution 认可财务机构 1[;;sSp  
authorized fund 认可基金 usFfMF X  
authorized fund house 获授权的基金公司；认可基金公司 F%d\~Vj  
authorized institution 认可机构 VsK>6S\T  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 80pid[F  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 F'JY?  
authorized insurer 获授权保险人；获认可承保人 eq[Et +  
authorized investment 特准投资项目 XL$* _c <)  
authorized person 获授权人 O(z}H}Fv  
authorized representative 获授权代表 cXnKCzSxZq  
authorized share capital 法定股本 -|S]oJy  
automated quotation system 自动报价系统 HYK!}&  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] i3VW1~.8  
自动交易系统〔香港期货交易所有限公司〕 S'LZk9E  
automatic adjustment mechanism 自动调整机制 )IL #>2n?  
automatic adjustment system 自动调整系统 .8WXC   
Automatic Clearing House 自动票据交换所 ({^9<Us  
automatic exchange rates accumulation system 自动化汇率累集系统 e>}}:Ud  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \HZ9S=  
automatic teller machine [ATM] 自动柜员机 Q`%R
[#  
autopay 自动转帐 lrWQOYf2  
available assets 可用资产 FV39QG4b4  
available fiscal reserve 现存财政储备 4|?{VQ  
available profit 可用利润 Oakb'  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 $wB^R(f@  
average 平均；平均数；海损 #A7jyg":  
average basic salary 平均基本薪金 C?4JXW  
average consumer expenditure 平均消费开支；一般消费开支 d[D&J  
average cost 平均成本 S
6d`ioi-  
average cost of land production 增辟土地平均成本 7nU6k%_%  
average daily turnover 平均每日成交额 R\|lt)h  
average daily wage rate 平均每日工资率 SOZPZUUEJ  
average expenditure pattern 平均开支模式 %
dST6$Z  
average growth rate 平均增长率 *?ITns W<  
average net fixed assets 固定资产平均净值 Ih}1%Jq  
average of relatives 相对价格平均数 pd[ncL  
average price 平均价格 LQY
y;<K  
average propensity to consume 平均消费倾向；一般消费倾向 fvq,,@23  
average propensity to save 平均储蓄倾向；一般储蓄倾向 OZY,@c  
average rate 平均率 H)w(q^i  
average revenue 平均收入；平均收益 S~Z|PLtF  
average stock 平均库存；平均存货 qa`-* 4m  
average yearly rent 平均年租 N2'qpxOLI  
avoidance of double taxation 避免双重课税 hU]HTX'R  
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"GQ!.  

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