一些有用的会计术语(也不知道发的地方对不对)A

A: lWYgIpw  
A share Ａ股；甲类股份 M)CE%/P  
abatement of tax 减税；减扣免税额 UzmD2AsO"  
ABN AMRO Bank N.V. 荷兰银行 pSJc.j  
above-the-line expenditure 线上项目支出；经常预算支出 a<`s'N1G  
above-the-line receipt 线上项目收入；经常预算收入 k39;7J  
ABSA Asia Limited 南非联合亚洲有限公司 GSu&Z/Jo  
absolute change 绝对数值变更 Bso3Z ^X.  
absolute expenditure 实际开支 8(A+"H(  
absolute guideline figure 绝对准则数字 ( u}tUv3  
absolute interest 绝对权益 $5/lU }To  
absolute order of discharge 绝对破产解除令 FY;R0+N  
absolute profit margin 绝对利润幅度 BIjQ8 t  
absolute value 实值；绝对值 $T80vEi+u  
absolutely vested interest 绝对既得权益 2r&T.  
absorbed cost 已吸收成本；已分摊成本 ;v1&Rs  
absorption 吸收；分摊；合并 <ekLL{/O'  
absorption rate 吸收率；摊配率；分摊率 d>NM4n[h8  
ACB Finance Limited 亚洲商业财务有限公司 R~DZY{u+/$  
acceptable form of reciprocity 合理的互惠条件 7vs>PV  
acceptable rate 适当利率；适当汇率 kFHtZS(  
acceptance agreement 承兑协议 "Dwaq*L  
acceptance for honour 参加承兑 n$y)F} .-  
acceptor 承兑人；接受人；受票人 )`.'QW  
acceptor for honour 参加承兑人 q
BIKJ  
accident insurance 意外保险 "V/6 nuCo  
Accident Insurance Association of Hong Kong 香港意外保险公会 j5>3Td.  
accident insurance scheme 意外保险计划 !G3d5d2)C  
accident year basis 意外年度基准 07L1 "  
accommodation 通融；贷款 |cE 69UFB  
accommodation bill 通融票据；空头票据 nXOJ  
accommodation party 汇票代发人 Z6`[dAo  
account balance 帐户余额；帐户结余 /!Ng"^.e  
account book 帐簿 %7~~*_G  
account collected in advance 预收款项 I=I'O?w  
account current book 往来帐簿 !*C9NX  
account of after-acquired property 事后取得的财产报告 x7]Yn'^'  
account of defaulter 拖欠帐目 iv/!c Mb  
account payable 应付帐款 noa=wy  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 sC.aT(meJ  
account receivable 应收帐款 L.@o  
account receivable report 应收帐款报表 .-g++f(_i  
account statement 结单；帐单；会计财务报表 n++L =&Wd  
account title 帐户名称；会计科目 k/ 9S  
accountant's report 会计师报告 ^B|Q&1  
Accountant's Report Rules 会计师报告规则 +MfdZD  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Sc zYL?w^  
Accounting Arrangements 《会计安排》 >1Y',0v  
accounting basis 会计基础 m:7$"oq|  
accounting by Official Receiver 破产管理署署长呈交的帐目 HsG
yNkr?r  
Accounting Circular 《会计通告》 g0D(:_QXp:  
accounting class 会计类别 5h2@n0  
accounting date 记帐日期；会计结算日期 _#/zH~V%  
accounting for money 款项核算 -C|1O%.  
Accounting Officer 会计主任 ]%PQ3MT.  
accounting period 会计报告期；会计期 (E*eq-8  
accounting policy 会计政策；会计方针 8&"@6/)[  
accounting practice 会计惯例 WU -_Y^  
accounting principle 会计准则 _JjR= m  
accounting record 会计记录 O:Fnxp5@  
accounting report 会计报告 1c} %_Z/  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 A%pBvULH  
Accounting Society of China 中国会计学会 / b_C9'S  
accounting statement 会计报表 U h'1f7%  
accounting system 会计制度；会计系统 2=TQU33#  
accounting transaction 会计事项；帐务交易 q >|:mXR  
accounting treatment 会计处理 i<*{Z~B  
accounting year 会计年度 xmEmdOoD  
accretion 增值；添加 #q"^6C 5  
accrual 应计项目；应累算数目 KU> $=Rd  
accrual basis 应计制；权责发生制 2%'iTXF  
accrual basis accounting 应计制会计；权责发生制会计 Xk_xTzJ  
accrue 应累算；应计 %!G]H  
accrued benefit 应累算利益 SWYIQ7*  
accrued charges 应计费用 ;:[!I]E0  
accrued cumulative preference share dividend 应累算的累积优先股股息 2?9SM@nAY  
accrued expenses 应累算费用 EVW{!\8[  
accrued interest payable 应付利息；应计未付利息 JEK6Ms;)A  
accrued interest receivable 应收利息；应计未收利息 9wPc03a  
accrued right 累算权益 B%c):`w8]  
accruing profit 应累算的利润 u2SnL$A7  
accumulated fiscal reserve 累积财政储备 #l6L7u0~wC  
accumulated profit 累积利润；滚存溢利 (CRY$+d  
accumulated reserve 累积储备 vPn(~d_  
accumulation of surplus income 累积收益盈余 *.UM[Wo  
acquired assets 既得资产 6p X[m{  
acquisition 收购；购置；取得 y
u'2  
acquisition cost 购置成本 El~x$X*  
acquisition expenses 购置费用 d+_wN2  
acquisition of 100% interest 收购全部股权 s 9,?"\0Zm  
acquisition of control 取得控制权 @"9^U_Qf1z  
acquisition of fixed assets 购置固定资产 n y7
G  
acquisition of shell “买壳” $W46!U3  
acquisition price 收购价 wr/Z)e =^3  
act of God 天灾 G H
N  
acting partner 执事合伙人 meHAa`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 lH6z
Z8rh  
active partner 积极参与的合伙人 @tY)s  
active trading 交投活跃 ))" *[  
actual circulation 实际流通 b{C3r3B8  
actual cost 实际成本 n1n1}  
actual expenditure 实际开支；实际支出 L {6y]t7^  
actual income 实际入息；实际收入；实际收益 $q]:m+Fm
 
actual market 现货市场 +1Ha,Ok  
actual price 现货价；实际价格 6OJ`R.DM`  
actual profit 实际利润 EROf%oaz=  
actual quotation 实盘；实际价位；实际报价 ;O*y$|+PA  
actual year basis 按实际年度计算 &wbe^Wp  
actuals 实货 7-"ml\z  
actuarial investigation 精算调查 fA!uSqR$V  
actuarial principle 精算原则 .u3!%{/v(c  
actuarial report 精算师报告 wz-9+VN6  
Actuarial Society of Hong Kong 香港精算学会 #:{Bd8PS  
actuarial valuation 精算师估值 OXy>Tlv  
actuary 精算师 S{7*uK3$  
ad referendum agreement 暂定协议；有待覆核的协定 ]VifDFL
}  
ad valorem duty 从价税；按值征税 }|rnyYA  
ad valorem duty system 从价税制 &D "$N"  
ad valorem fee 从价费 @'.(62v  
ad valorem tariff 从价关税 A7*<,]qT  
additional allowance 额外免税额 v,N*vqWS  
additional amount for unexpired risk 未过期风险的额外款额 Ux~rBv''  
additional assessable profit 补加应评税利润  7(;M  
additional assessment 补加评税 _L mDF8Q(  
additional commitment 额外承担 _ECWSfZ  
additional commitment vote 额外承担拨款 }yup`R  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 JG xuB*}  
additional dependent parent allowance 供养父母额外免税额 PiMW29B^  
additional provision 额外拨款 @|:_?  
additional stamp duty 附加印花税 #/NZ0IbHk  
additional tax 补加税罚款；补加税款 Hmt}@  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 DBuvbq-  
adjudged bankrupt 被裁定破产 .0l0*~[  
adjudicated bankrupt 裁定破产人 uFDJRQJ<  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 fRp+-QvE  
adjudication of bankruptcy 裁定破产；宣告破产 Om%{fq&  
adjudication of insolvency 裁定无力偿还债务 eHCLENLmB  
adjusted actual 经调整的实数；调整后的实数 jTbJL  
adjusted current assets 经调整的流动资产；调整后的流动资产 !/W[6'M#p  
adjusted figure 经调整的数字；调整后的数额 *ip2|2G$  
adjusted liabilities 经调整的负债；调整后的负债 nPp\IE}:  
adjusted loss 经调整的亏损；调整后的亏损 ^EGe%Fq*x]  
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 _T6l*D  
adjusted profit 经调整的利润；调整后的利润 QMoh<[3qu  
adjusted surplus 经调整的盈余额；调整后的盈余额 [hs_HYqJ  
adjusted value 经调整的价值；调整后的价值 _
&TA|Da  
adjustment 调整；修订；理算〔保险〕 %./vh=5)  
adjustment centre 调剂中心 tG(#&54  
adjustment lag 调整过程的时间差距；调整时差 {_0m0 8  
adjustment mechanism 调整机制 zc&>RM  
adjustment of loss 亏损调整 MA\"JAP/  
adjustment process 调整过程；调整程序 (9hCO-r  
adjustment range 调整幅度 (0jT#&#  
administered exchange rate 受管制汇率 D"^4X'6  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 b4GD}kR  
administration expenses 行政费用 %xtTh]s  
administration fee 手续费；行政费 a?bSMt}  
administration in bankruptcy 破产管理 9AL
E6

 
administration order 遗产管理令 $2Y'[Dto\  
administrator 管理人；遗产管理人 413,O~^  
administrator of the estate 遗产管理人 V!#+Ti/w4  
admission of debt 债项承认书 )UA$."~O  
admission of proof 接纳债权证明 :<ye:P1s  
advance 放贷款项；垫付款项；预支款项；预付款项 %|L+~=  
advance account 暂支帐目；预付款帐户 B#Rw
W,  
advance compensation 预付补偿金
j(4BMk  
advance from shareholder 股东垫款 5z8CUDt 0  
advance pending reimbursement 预支以待日后付还 zr~hGhfq  
advanced economy 先进经济体系 '_& Xemz  
advancement 预付；预付财产 .LDK+c  
advances warrant 垫款令 tbHU(#~  
advancing 贷出 \M~M  
adverse balance 逆差 Wk$ 7<gkr  
adverse exchange 逆汇 0|<ER3xkx  
advertisement addressed to shareholders 在报章刊登的致股东通告 vzl+0"  
advice for collection 托收通知书 4G`7]<  
advice of drawing 提款通知书；汇票通知书 Ws"eF0,'Z  
advice of payment 付款通知 L&$ X\\Lv^  
Advisory Committee [Securities and Futures Commission] $\kqh$")  
谘询委员会〔证券及期货事务监察委员会〕 qgd#BJ=  
Advisory Committee on Diversification 经济多元化谘询委员会 u_[^gS7
 
affidavit 誓章；遗产申报誓章 /QDlm>FM4  
affidavit of no receipt 述明无收款的誓章 Pt~mpRlH
 
affiliate 联号；联营公司；附属公司 R7: >'*F  
affiliated company 附属公司；联号；联营公司 f/t1@d!  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 2P9gS[Ub  
affordability 负担能力 '\qd{mM\r  
African Development Bank [AfDB] 非洲开发银行 Vb>!;C  
after-acquired property 事后取得的财产 dI'cZt~n  
after-hours dealing 市后交易 @/i;/$\
 
after-tax profit 税后盈利；税后利润；税后溢利 %N 8/g]`7  
agency agreement 代理协议 Rg3 Lo ?  
agency expenses 代理机构的开支 o<@b]ukl&  
agency fee 代理费  nN!/  
Agency Law 《代理法》 Kbjt CI7  
agent 代理人；承销人 P6,~0v(S  
agent of company 公司代理人 r|t;#  
agent's fee 代理人费；经纪费 t2Dx$vT*&  
aggregate 总计；总数；总体数字 et|QW;*L  
aggregate amount 总款额；总额 Fy!uxT-\  
aggregate assets and liabilities 总体资产与负债 #g,JNJ}  
aggregate at constant price 按固定价格计算的总体数字 2 2K:[K  
aggregate demand 总需求 23XSQHVx  
aggregate gross position 总持仓量 8s6~l.
v  
aggregate limit 总限额 x ;V7D5 q  
aggregate of salaries tax 合计薪俸税 jj^{^,z\  
aggregate performance 总体表现；总体业绩 >vE1,JD)w  
aggregate supply 总体供应 yi`Z(j;
 
aggregate surplus 总盈余 pp{Za@j  
aggregate total 整体总额 jQjtO"\JG  
aggregate value 总值；合计价值 rb_cm  
aggregated basis 合计基准 jEr
/*kv  
aggregated net chargeable income 合计应课税入息实额 EU?)AxH^  
aggregation 合并计算；合计；总和 P?%kV  
aggregation of incomes of husband and wife 夫妇入息合并计算 #~J)?JL  
aggregation of property 财产的总和 4:\1S~WW  
agio 差价；贴水 ~e<l`rg#  
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》 7kmU/(8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment d<mj=V@bd  
《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》 Bbuy y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ^c?2n  
《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》 w'[lIEP 2$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (=:9pbP  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _^cDB1I?  
agreement for a settlement 授产协议 49b#$Xq  
agreement for assignment 转让协议 &|('z\k  
agreement for sale 售卖协议；买卖协议 n(^{s5 Rr  
agreement for sale and purchase 买卖协议 :G$f)NMK  
agreement for the payment of interest 支付利息协议 D 3m4:z  
agreement for the repayment of money 还款协议 .{+<o  
agreement of reinsurance 再保险协议 # Vz9j  
Agricultural Bank of China 中国农业银行 rjzRZ  
air passenger departure tax 飞机乘客离境税 GKf,1kns  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 k(|D0%#b7  
airport tax 机场税 69{^Vfd;Y  
alcohol duty 酒精税 1U[8OM{$  
alienation 让与；让渡；转让 p9w<|ZQ]:  
alimony 生活费；赡养费 iB#xUSkS  
All Ordinaries Index [AOI] 所有普通股指数 Q]WjW'Ry\  
all risks 全险；综合险 SP][xdN7  
All Sales Record for Stock Market 《股票市场成交报告》 UFnz3vc  
Allied Capital Resources Limited 新联财务有限公司 Hts.G~~8  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Zcq'u jU  
allocation letter 拨款信件 rlSar$  
allocation of fund 分配款项；预留款项 
JR/:XYS+  
allocation of profit 利润分配；溢利分配 b4`t, D  
allocation warrant 拨款令 Ara D_D  
allotment 分配；配股 le%&r  
allotment notice 股份配售通知；配股通知 r7w1~z  
allotment of shares 股份分配 n}?XFx!%  
allowable 可获宽免；免税的 wi'CBfr'z  
allowable business loss 可扣除的营业亏损 @[{9B6NlV  
allowable expenses 可扣税的支出 ]`%}Q  
allowance 免税额；津贴；备抵；准备金 0#}Ed Q  
allowance for debts 债项的免税额 $j61IL3+  
allowance for depreciation by wear and tear 耗损折旧免税额 61e)SIRz9I  
allowance for funeral expenses 殡殓费的免税额 PCzC8~t  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 LQT^1|nq  
allowance for repairs and outgoings 修葺及支出方面的免税额 7b7~D +b  
allowance to debtor 给债务人的津贴 _t[RHrs  
alteration of capital 资本更改 f7B)iI!  
alternate trustee 候补受托人 ]AoRK=aH  
amalgamation 合并 uan%j
]|q%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r}k2n s9  
ambit of charges 征税范围；收费范围 0k"n;:KM8  
amended valuation 经修订的估值 ?@"F\Bv<h  
American Commodities Exchange 美国商品交易所 )xgOl*D  
American Express Bank Limited 美国运通银行 K=|x"6\  
American Stock Exchange 美国证券交易所 e1$T%?(&[  
amortization 摊销 GSzb  
amount due from banks 存放银行同业的款项 7:7i}`O  
amount due from banks abroad 存放海外银行同业的款项 E^kB|; Ki  
amount due from holding companies 控股公司欠款 0XV8B  
amount due from local banks 存放本港银行同业的款项 ,PH;j_  
amount due to banks 银行同业的存款 ~,[<R  
amount due to banks abroad 海外银行同业的存款
``*iK  
amount due to holding companies 控股公司存款 ? <b>2j  
amount due to local banks 本港银行同业的存款 l-` M 9#  
amount due to outport banks 外埠银行同业的存款 y[M<x5  
amount for note issue 发行纸币的款额 13 `Or(>U  
amount of bond 担保契据的款额 WGwpryaya  
amount of consideration 代价款额 ;.$AhjqiP  
amount of contribution 供款数额 eXo7_#  
amount of indebtedness 负债款额 d{^9` J'  
amount of principal of the loan 贷款本金额 UIS\t^pJD  
amount of rates chargeable 应征差饷数额
) #G5XS+)  
amount of share capital 股本额 ' S%?&4  
amount of sums assured 承保款额 W
k1o H  
amount of variation 变动幅度 bgD4;)?5b  
amount of vote 拨款数额 MrXmX[1-  
amount payable 应付款额 T,z7U2O  
amount receivable 应收款额 3[mVPV  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 %JUD54bBt  
analysis 分析 5>z`==N)  
ancillary risk 附属风险 _a?c,<A  
annual account 周年帐目；周年帐目报表；年度决算；年结 \09m ?;^  
annual accounting date 年结日期 HCOv<k  
annual allowance 每年免税额；年积金；年度津贴；年津 Nn/me  
annual balance 年度余额 J1P jM
b}  
annual disposable income 每年可动用收入 M<h2+0(il  
annual estimates 周年预算 fTb&k;'LR<  
annual fee 年费 #mhR^60,  
annual general meeting 周年大会 FbH 1yz  
annual growth rate 年增率；每年增长率 }HdibCAOf  
annual long-term supplement 长期个案每年补助金 QD6<sw@]P  
annual pensionable emolument 可供计算退休金的年薪 ~z;G$jd  
annual report 年报 h-)tWJ c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 'ii5pxeNI  
annual return 周年报表；周年申报表；每年报税表格 SUv(MA&  
Annual Return Rules 《周年报表规则》 XcN"orAo  
annual review of consumer prices 每年消费物价回顾 tzH~[n,  
annual roll-forward basis 逐年延展方式 alr'If@7  
annual salary 年薪 ]7
0V  
annual statement 年度报表；年度决算表 )4h4ql W  
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 Jz"Yb  
annuitant 年金受益人 [2h4%{R&  
annuity 年金 | ]#PF*  
annuity contract 年金合约 IIj :\?r  
annuity on human life 人寿年金 6"@`iY  
antecedent debt 先前的债项 ySkz5K+|g  
ante-dated cheque 倒填日期支票 GYp}V0  
anticipated expenditure 预期开支 "d1~(0=6<m  
anticipated net profit 预期纯利 Cp!bsasj  
anticipated revenue 预期收入 e`]x?t<U4/  
anti-inflation measure 反通货膨胀措施 K+HP2|#6  
anti-inflationary stance 反通货膨胀立场 CKB~&>xx  
apparent deficit 表面赤字 10?+6*d  
apparent financial solvency 表面偿债能力 4MM
/i}  
apparent partner 表面合伙人 =r1-M.*a.M  
application for personal assessment 个人入息课税申请书 L_@P fI
 
application of fund 资金应用 mbSG  
application to release as liquidator and to destruct the books of accounts and documents '!\t!@I$  
申请免除清盘人职务及毁灭帐簿与文件 tk]>\}%  
appointed actuary 委任精算师 r Uau??  
appointed auditor 委任核数师；委任审计师 x-E@[=  
appointed trustee 委任的受托人 =}F}XSvXH  
appointer 委任人 d8N{sT  
apportioned pro rata 按比例分摊 ,,}& Q%5  
apportionment 分配；分摊 t3P$UR%  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Qs\m"yx  
apportionment formula 分摊方程式 GXk]u  
apportionment of estate duty 遗产税的分摊 :'6vIPN5  
appraisal 估价；评估 t%S2D  
appreciable growth 可观增长 Ms>CO7Nvy  
appreciable impact 显着影响 3UR'*5|'  
appreciable increase 可观增长 Bp:PAy  
appreciation 增值；升值 $kAal26z  
appreciation against other currencies 相对其他货币升值 ]LbFh5;s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 zG^|W8um_  
appreciation tax 增值税 b8FSVV 7@  
appropriation 拨款；拨用；拨付 J?R\qEq%  
appropriation account 拨款帐目 lf`" (:./  
Appropriation Bill 拨款法案 V*d@@%u**  
appropriation-in-aid system 补助拨款办法 kleE\8_  
approved assets 核准资产 |K.J@zW  
approved basket stock 认可一篮子证券 s~i73Qk/  
approved budget 核准预算 @IE.@1  
approved charitable donation 认可慈善捐款 p;xMudM  
approved charitable institution 认可慈善机构 jjJvyZi~J  
approved currency 核准货币；认可货币 E'g?44vyw  
approved estimates 核准预算 .DrGr:UW  
approved estimates of expenditure 核准开支预算  Iz_#wO  
approved overseas insurer 核准海外保险人 &x"hM  
approved overseas trust company 核准海外信托公司 zg}#X6\G<_  
approved pooled investment fund 核准汇集投资基金 v#^_|  
approved provident fund scheme 认可公积金计划 S UBrFsA  
approved provision 核准拨款 I+GP`=\  
approved redeemable share 核准可赎回股份 3[*x'"Q;H  
approved regional stock 认可地区性证券 %(}%#-X  
approved retirement scheme 认可退休金计划 )B$Uo,1  
approved subordinated loan 核准附属贷款 "=Xky,k  
arbitrage 套戥；套汇；套利 '.gLqm}%  
arbitrageur 套戥者；套汇者 mb GL)NI  
arbitrary amount 临时款项 xofxE4.  
arrangement 措施；安排；协定 2G&H[`  
arrears 欠款 8-5g6qAS  
arrears of pay 欠付薪酬 # A#,]XP  
arrears of revenue 逾期未收税款；逾期未收的帐项 /ka "YU  
articles of association 组织章程；组织细则；组织章程细则 r?%,#1|$$  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 rds4eUxe  
ascertainment of profit 确定利润 APUpqY  
"Asia Clear" “亚洲结算系统” &iTTal.6  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 MhDPf]` Gg  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 J
]ri|a  
Asian Development Fund [ADF] 亚洲发展基金 $z,rN
\[  
Asian dollar bond 亚洲美元债券 49!(Sa_]j  
Asian dollar market 亚洲美元市场 i|!D  
Asian dollar rate 亚洲美元利率 ?{]"UnyVE*  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Yc`PK =!l  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $aC%&&+wG  
asked price 沽盘；喊价；索价；卖方报价 {36QZV*P  
assessable income 应评税入息 ],|
;  
assessable loss 应评税亏损 f\u5=!kjN  
assessable profit 应评税利润 MA+{7 [  
assessable value 应评税值 nd)`G$gL  
assessed profit 估定利润 j
Br3Ay@<  
assessed value 经评估价值 .22}=z  
assessment 评税；评定；估价；评税单 'GF<_3I2l  
assessment number 评税编号；估价编号 BK 9+fO  
assessment of additional tax 补加税评税 dF+R q|n{  
assessment of performance 业绩评估；实绩评价 undH{w=
 
Assessor 评税主任 YgLHp/  
asset price bubbles 资产价格泡沫 GswV/V+u  
asset-backed securities 具资产保证的证券 R+<M"LriR&  
assets accretion 资产增值 =<.h.n  
assets and liabilities 资产与负债 j"Z9}F@  
assets betterment statement 资产递增表；资产改进表 '>Uip+'  
assets lending 实物放款；有抵押贷款 Hdda/?{b  
assets of the company passing on the death 死者去世时转移的公司资产 zlhU[J}"1|  
assets pledged as security for liabilities 用作负债抵押的资产 }>yQ!3/i  
assets portfolio 资产投资组合 92D :!C  
assets price 资产价格 W61nJ7@  
assets quality 资产质素 zwgO|Qg;  
assets realization 资产变现 l<UJ@XID$  
assets refinancing arrangement 资产再集资安排 3e?a$~9  
assets securitization 资产证券化 OV`#/QL  
assets situated outside Hong Kong 在香港以外地方的资产 `ZPV.u/  
assets stripping 削减资产；拆卖资产 a=r^?q'/  
assets value 资产值 ]
]6  
assignee 承让人 \~#$o34V  
assignment 转让；转让书；转让契 t-Zk)*d/0  
assignment of interest 权益转让 ia*Bcx_RW+  
assignment of letters patent and trade mark 专利证书及商标转让 h,x'-]q  
assignment of property 物业转让；物业转让书 O[5u6heNMr  
assignment right 转让权 JL=s=9N;3  
assignor 转让人 8z`Ne(h;  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 df8aM<&m3  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 vq8&IL  
associate member 附属会员 X8~gLdv8  
associated body corporate 相联法人团体 I,7n-G_'  
associated company 相联公司；联属公司 oL
c  
associated corporation 相联法团 v"V?  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pKhV<MFB  
公认会计师公会〔英国〕 9;L50q>s  
Association of Futures Exchange Brokers 香港期货经纪协会 ~PA6e+gmL  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 EViDMp"  
association of underwriters 承保人组织 ]cP$aixd  
assumption of control 接管 G]E-2 _t7  
assurance 担保；保险；转易；转易书 7NP Ny  
assurance of interest 权益的转易 mApl}I  
at 19XX price 按一九ＸＸ年价格计算 =`f"8,5  
at a discount 按赔价计算；按贴水价格计算；打折扣 OcZ8:`=%  
at a premium 按溢价计算；按升水价格计算 a3B^RbDP&8  
at call 通知付款；按通知 L=)
Arj@q  
at constant market price 按固定市价计算 9D H
}6fO  
at constant price 按固定价格计算 R zn%!d^$>  
at cost 按成本计算 !^IAn  
at current market price 按当时市价计算；按现时市价计算 x`Ik747^v  
at current price 按当时价格计算；按现时价格计算 o]WG8Mo-  
at factor cost 按要素成本计算；按生产要素成本计算 X@^"@  
at money-of-the-day price 按付款当日价格计算 N6uKFQL:{  
at or better 按指定或较佳价位〔买卖指令〕
4L/8Hj#g  
at par 按面值计算；平价 (E<QA  
at sight 见票即付 *v0}S5^/"  
at the close 按收市盘 89l{h8R  
at the opening 按开市盘 T]y^PT<8?  
attestation 见证；见证条款 C^9bur/  
at-the-money option 平价期权 (a@}J.lL  
attorney 受权人；受托代表人 ]7 2wv#-  
attornment 新拥有人承认书 wKj0vMW  
attributable profit 可归属利润 O_|p{65
  
attributable share value 可归属股份价值 ky{-NrK  
Auckland Stock Exchange 奥克兰证券交易所 DtOL=m]s  
auction 拍卖 dH+o
V`  
auctioneer 拍卖商 >@i{8AD  
audit 审计；核数 t'DYT"3  
Audit Commission 审计署 rRd8W}B  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] "Rq)%o$Z  
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〕 #(o(p  
audit review 帐目审查
[a\>"I\[  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 8\9s,W:5  
audited account 审计帐目；经审计的帐目 c@)}zcw*  
audited annual account 经审计的周年帐目 lArDOFl]x  
audited balance sheet 经审计的资产负债表 3PRK.vf  
auditor 核数师；核数主任；审计师 x L]Z3"p%  
auditor's certificate 核数师证明书；审计师证明书 )NCSO b  
auditor's report 核数师报告；审计师报告 [LrA_N  
Aussie bond 澳元债券 L7 g4'  
austerity budget 紧缩预算 U=>4=gsG  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Z*M-PaU}  
Australia All Ordinaries Index 澳洲所有普通股票指数 sI#r3:?i  
Australian Dollar [AUD] 澳元 TptXH?  
Australian Options Market 澳大利亚期权市场 ="AJ&BqHd  
Australian Securities Commission 澳洲证券事务监察委员会 pb=yQ}.  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 MP%pEUomev  
Australian Stock Exchange 澳大利亚证券交易所 07qL@![!  
Austrian Schilling [ATS] 奥地利先令 W6L}T,epX  
authentication 认证；鉴证 [y1 x`WOk9  
authority to purchase 委托购买证；委购书 [cvtF(,  
authorization 认可；核准；授权；授权书 &+-]!^2o  
authorization by direction 指示授权 @DK;i_i  
authorization by instruction 指令授权 0OPpALl  
authorization by warrant 令状授权 [XDr-5Dm  
authorization of unit trust 单位信托的认可 #`b5kqQm  
authorized agent 指定代理人 k5TPzm=y{  
authorized capital 法定资本 X7{ h/^  
authorized clerk 出市员 M`gr*p  
authorized dealer 认可交易商 ,`;D
re  
authorized financial institution 认可财务机构 O*y@4AR"S  
authorized fund 认可基金 dRPX
`%J  
authorized fund house 获授权的基金公司；认可基金公司 &~a/Upz0]_  
authorized institution 认可机构 6/&aBE=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 `6`oLu\l  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >2@ a\  
authorized insurer 获授权保险人；获认可承保人 Kvf
Zj  
authorized investment 特准投资项目 /%5X:*:H  
authorized person 获授权人 IiRII)  
authorized representative 获授权代表 QP0[  
authorized share capital 法定股本 n 2m!a0;
 
automated quotation system 自动报价系统 {ZrB,yK  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] n> O3p ~  
自动交易系统〔香港期货交易所有限公司〕 t}2$no?  
automatic adjustment mechanism 自动调整机制 7(<z=F  
automatic adjustment system 自动调整系统 _ ZC[h~9H  
Automatic Clearing House 自动票据交换所 a~"<lzu|$  
automatic exchange rates accumulation system 自动化汇率累集系统 _M9-n  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1pHt3Vc(G  
automatic teller machine [ATM] 自动柜员机 >5+]~[S  
autopay 自动转帐 s^Wh!:>r/  
available assets 可用资产 ~<&47'D  
available fiscal reserve 现存财政储备 ye-R
  
available profit 可用利润 _Vf0MU;3f+  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 bRb+3au_x  
average 平均；平均数；海损 ~f:jI1(}  
average basic salary 平均基本薪金 |m /XGr  
average consumer expenditure 平均消费开支；一般消费开支 ';OZP2  
average cost 平均成本 E#A}J:  
average cost of land production 增辟土地平均成本 #
(Ah>y  
average daily turnover 平均每日成交额  wk (}q  
average daily wage rate 平均每日工资率 a0=5G>G9c  
average expenditure pattern 平均开支模式 5Sfz0  
average growth rate 平均增长率 KD)+&69  
average net fixed assets 固定资产平均净值 N0 F|r8xS  
average of relatives 相对价格平均数 !JE=QG"  
average price 平均价格 qD?-&>dBWi  
average propensity to consume 平均消费倾向；一般消费倾向 =Zc Vywz;+  
average propensity to save 平均储蓄倾向；一般储蓄倾向 QwL'5ws{q  
average rate 平均率 )i{B:w\ ^  
average revenue 平均收入；平均收益 =(U&?1R4  
average stock 平均库存；平均存货 c<J/I_!  
average yearly rent 平均年租 WG?;Z  
avoidance of double taxation 避免双重课税 soi.`xE  
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 =fZMute  
uY'77,G_J  
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