一些有用的会计术语(也不知道发的地方对不对)A

A: )bqSM&SO  
A share Ａ股；甲类股份 8[v9|r  
abatement of tax 减税；减扣免税额 |y%pJdPk=  
ABN AMRO Bank N.V. 荷兰银行 W3Gg<!*Uo  
above-the-line expenditure 线上项目支出；经常预算支出 zy8Z68%E`*  
above-the-line receipt 线上项目收入；经常预算收入 Dnk}  
ABSA Asia Limited 南非联合亚洲有限公司 E3hql3=  
absolute change 绝对数值变更 *ay&&S*  
absolute expenditure 实际开支 &k53*Wo  
absolute guideline figure 绝对准则数字 Bk)E]Fk|  
absolute interest 绝对权益 O2;iY_P7lV  
absolute order of discharge 绝对破产解除令 _EHz>
DJ9  
absolute profit margin 绝对利润幅度 omdoH?  
absolute value 实值；绝对值 \G4L+Q/13  
absolutely vested interest 绝对既得权益 A$ 2AYQ
 
absorbed cost 已吸收成本；已分摊成本 0nOkQVMk>  
absorption 吸收；分摊；合并 SfTTB'9  
absorption rate 吸收率；摊配率；分摊率 3(o}ulp  
ACB Finance Limited 亚洲商业财务有限公司 7+]+S`p  
acceptable form of reciprocity 合理的互惠条件 ~t=73fwB  
acceptable rate 适当利率；适当汇率 t.\<Q#bN#  
acceptance agreement 承兑协议 Cj/J&PDQ  
acceptance for honour 参加承兑 ^lvYj E  
acceptor 承兑人；接受人；受票人 bqPaXH n  
acceptor for honour 参加承兑人 lKVV*RR}  
accident insurance 意外保险 G.{)#cR  
Accident Insurance Association of Hong Kong 香港意外保险公会 qe/dWJBa  
accident insurance scheme 意外保险计划 LOO<)XFJ  
accident year basis 意外年度基准 {^8->V  
accommodation 通融；贷款 o,NTIh  
accommodation bill 通融票据；空头票据 vM3 b\yp  
accommodation party 汇票代发人 |-)2 D=P  
account balance 帐户余额；帐户结余 3[{RH*nHD  
account book 帐簿 *C~$<VYI  
account collected in advance 预收款项  eeMeV>  
account current book 往来帐簿 sOVbz2\yb  
account of after-acquired property 事后取得的财产报告 ;15j\{r  
account of defaulter 拖欠帐目 ]#NJ[IZb  
account payable 应付帐款 "5wer5? t  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Ty&O
k*  
account receivable 应收帐款 ob.Br:x  
account receivable report 应收帐款报表 &0`[R*S  
account statement 结单；帐单；会计财务报表 7=hISQMsVP  
account title 帐户名称；会计科目 PP*',D3  
accountant's report 会计师报告 0%(.$c>:f  
Accountant's Report Rules 会计师报告规则 h4,g pV>t  
accounting and auditing procedure 会计与审计程序；会计与核数程序 q9 SV<qg  
Accounting Arrangements 《会计安排》 ~7 w"$H8  
accounting basis 会计基础 kO3N.t@n  
accounting by Official Receiver 破产管理署署长呈交的帐目 x& a<u@[wa  
Accounting Circular 《会计通告》 M7`iAa.}  
accounting class 会计类别 B0+r  
accounting date 记帐日期；会计结算日期 Z>l%:;H  
accounting for money 款项核算 pLiGky  
Accounting Officer 会计主任 a>H8,a  
accounting period 会计报告期；会计期 5jNDr`pnu  
accounting policy 会计政策；会计方针 /gH[|d  
accounting practice 会计惯例 %|izt/B  
accounting principle 会计准则 DS|HN
 
accounting record 会计记录 ;z1\n3,  
accounting report 会计报告 kVRh/<s  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Ht,+KbB  
Accounting Society of China 中国会计学会 P->.eo#VG  
accounting statement 会计报表 xg.o7-^M  
accounting system 会计制度；会计系统 eAl;:0=%L  
accounting transaction 会计事项；帐务交易  rYI7V?  
accounting treatment 会计处理 K@<%Vc>L(  
accounting year 会计年度 VN/v]  
accretion 增值；添加 huat,zLS  
accrual 应计项目；应累算数目 %G`GdG}T  
accrual basis 应计制；权责发生制 Wm^RfxgN/  
accrual basis accounting 应计制会计；权责发生制会计 KD=W(\  
accrue 应累算；应计 ,9.-A-Yw  
accrued benefit 应累算利益 }7HR<%<7  
accrued charges 应计费用 qdNt2SO  
accrued cumulative preference share dividend 应累算的累积优先股股息 ISDeLUihY  
accrued expenses 应累算费用 #d*)W3e2{  
accrued interest payable 应付利息；应计未付利息 dX;Q\  ]"  
accrued interest receivable 应收利息；应计未收利息 7=@3cw H  
accrued right 累算权益 BG9.h!  
accruing profit 应累算的利润 h0z>dLA#2  
accumulated fiscal reserve 累积财政储备 JwNB)e D  
accumulated profit 累积利润；滚存溢利 WV&grG|
 
accumulated reserve 累积储备 y#iQ  
accumulation of surplus income 累积收益盈余 uGz>AW8a3  
acquired assets 既得资产 dWi:V7t+  
acquisition 收购；购置；取得 [/Vi*Z  
acquisition cost 购置成本 oYmLJzCf  
acquisition expenses 购置费用 7#[8td  
acquisition of 100% interest 收购全部股权 j3Ps<<eA  
acquisition of control 取得控制权 [bh8Nj\E  
acquisition of fixed assets 购置固定资产 igO,Ge8}  
acquisition of shell “买壳” Qq{>]5<  
acquisition price 收购价 1m4Xl%KS>  
act of God 天灾 t3 rQ5m
 
acting partner 执事合伙人 GwM(E^AG  
active market 买卖活跃的市场；交投畅旺的市场；旺市 <$@*'i^7Ez  
active partner 积极参与的合伙人 U][\|8i  
active trading 交投活跃 oYR OGU  
actual circulation 实际流通 !v\_<8  
actual cost 实际成本 w!--K9  
actual expenditure 实际开支；实际支出 "CY#_)  
actual income 实际入息；实际收入；实际收益 Wi2Tg^  
actual market 现货市场 > }fw7X  
actual price 现货价；实际价格 GX#SCZ&}C  
actual profit 实际利润 y!u=]BE  
actual quotation 实盘；实际价位；实际报价 J ?^
R1  
actual year basis 按实际年度计算 xcM*D3  
actuals 实货 6d{&1-@>  
actuarial investigation 精算调查 (iJ9ekB  
actuarial principle 精算原则 xe@11/F  
actuarial report 精算师报告 Vo`,|3^  
Actuarial Society of Hong Kong 香港精算学会 8Cef ]@x  
actuarial valuation 精算师估值 E(-@F%Q  
actuary 精算师 *-`-P  
ad referendum agreement 暂定协议；有待覆核的协定 [BZA1,  
ad valorem duty 从价税；按值征税 Ka/*Z4"  
ad valorem duty system 从价税制 d1BE;9*/7  
ad valorem fee 从价费 ^_ST#fFS  
ad valorem tariff 从价关税 <,+nS%a  
additional allowance 额外免税额 &xLCq&j
1  
additional amount for unexpired risk 未过期风险的额外款额 Op5S
'  
additional assessable profit 补加应评税利润 ?2nF1>1  
additional assessment 补加评税 LQz6o
p}R  
additional commitment 额外承担 fWs@ZCt  
additional commitment vote 额外承担拨款 LK:Jkjp^  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 C )J@`E  
additional dependent parent allowance 供养父母额外免税额 2>*b.$g  
additional provision 额外拨款 srQ]TYH ,  
additional stamp duty 附加印花税 M37GQvo   
additional tax 补加税罚款；补加税款 Nv5)A=6#AA  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /8Ru
O  
adjudged bankrupt 被裁定破产 0BrAgv"3a_  
adjudicated bankrupt 裁定破产人 L+D9ZE]  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 E+z"m|G  
adjudication of bankruptcy 裁定破产；宣告破产 <44A*ux  
adjudication of insolvency 裁定无力偿还债务 ;!(GwgllD  
adjusted actual 经调整的实数；调整后的实数 AU4K$hC^  
adjusted current assets 经调整的流动资产；调整后的流动资产 t.pn07$  
adjusted figure 经调整的数字；调整后的数额 DIBoIWSuR  
adjusted liabilities 经调整的负债；调整后的负债 ?rxq//S2  
adjusted loss 经调整的亏损；调整后的亏损 UUR+PfY  
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 u
3vM!  
adjusted profit 经调整的利润；调整后的利润 <^da-b>C  
adjusted surplus 经调整的盈余额；调整后的盈余额 Xj5oHHwn  
adjusted value 经调整的价值；调整后的价值 uD4j.%  
adjustment 调整；修订；理算〔保险〕 Xrr3KQaK&  
adjustment centre 调剂中心 f!Mx +ky  
adjustment lag 调整过程的时间差距；调整时差 o2rL&  
adjustment mechanism 调整机制 !hjA   
adjustment of loss 亏损调整 sd&^lpH  
adjustment process 调整过程；调整程序 2Y~nU(  
adjustment range 调整幅度 EE5mVC&  
administered exchange rate 受管制汇率 :r4o:@N'  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0vZ49}mb)  
administration expenses 行政费用 v2jpao<K  
administration fee 手续费；行政费 CK9FAuU  
administration in bankruptcy 破产管理 G\(cnqHk  
administration order 遗产管理令 wl/1~!  
administrator 管理人；遗产管理人 %:}o\ _w  
administrator of the estate 遗产管理人 |*(
R$tX  
admission of debt 债项承认书 MqjdW   
admission of proof 接纳债权证明 L%HFsuIO-  
advance 放贷款项；垫付款项；预支款项；预付款项 -?p4"[
 
advance account 暂支帐目；预付款帐户 {Jc.49  
advance compensation 预付补偿金 W
<u,S  
advance from shareholder 股东垫款 @!Rklhb  
advance pending reimbursement 预支以待日后付还 Q.,2G7[ <  
advanced economy 先进经济体系 8Z!Mad  
advancement 预付；预付财产 ):
lH  
advances warrant 垫款令 26ae|2?  
advancing 贷出 .$]-::&  
adverse balance 逆差 5m2f\^U  
adverse exchange 逆汇 (vFO'jtcB-  
advertisement addressed to shareholders 在报章刊登的致股东通告 Y/ I32@  
advice for collection 托收通知书 <DZ$"t  
advice of drawing 提款通知书；汇票通知书 0k G\9  
advice of payment 付款通知 xmi@ XL@t  
Advisory Committee [Securities and Futures Commission] s63!]LDr  
谘询委员会〔证券及期货事务监察委员会〕 ha?M[Vyw4Q  
Advisory Committee on Diversification 经济多元化谘询委员会 d
J{q}U  
affidavit 誓章；遗产申报誓章 w:+&i|H>  
affidavit of no receipt 述明无收款的誓章 d_7hh  
affiliate 联号；联营公司；附属公司 IictX"3lh  
affiliated company 附属公司；联号；联营公司 \}71pzw(  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 3X%h?DC  
affordability 负担能力 E NrcIZ  
African Development Bank [AfDB] 非洲开发银行 <q
&4Y+b  
after-acquired property 事后取得的财产 8d7 NESYl  
after-hours dealing 市后交易 Y_<-.?jf  
after-tax profit 税后盈利；税后利润；税后溢利 ..7"<"uH  
agency agreement 代理协议 ^
^B~v<uK  
agency expenses 代理机构的开支 ly#jl5wmT  
agency fee 代理费 =O
3)tm;  
Agency Law 《代理法》 yoH,4,!G  
agent 代理人；承销人 MML=J~1  
agent of company 公司代理人 .(99f#2M:  
agent's fee 代理人费；经纪费 Wv||9[Rd  
aggregate 总计；总数；总体数字 &2bqL!k  
aggregate amount 总款额；总额 r+k g$+%b  
aggregate assets and liabilities 总体资产与负债 [\qclW;L  
aggregate at constant price 按固定价格计算的总体数字 3EHB~rL/C  
aggregate demand 总需求 :(iBLO<x  
aggregate gross position 总持仓量 "hk {"0E  
aggregate limit 总限额 t:"3MiM=c  
aggregate of salaries tax 合计薪俸税 hp`ZmLq/[  
aggregate performance 总体表现；总体业绩 jyB Ys& v  
aggregate supply 总体供应 DTlId~Dyq  
aggregate surplus 总盈余 ;I?x;lH  
aggregate total 整体总额 l b;P&V  
aggregate value 总值；合计价值 H?rCIS0  
aggregated basis 合计基准
L1Jn@  
aggregated net chargeable income 合计应课税入息实额 us E%eF]  
aggregation 合并计算；合计；总和 g`C\pdX"B  
aggregation of incomes of husband and wife 夫妇入息合并计算 V8#NXUg<!  
aggregation of property 财产的总和 6AdC  
agio 差价；贴水 1obajN  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ~=Q^]y,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^YJ%^P  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 A*g-pJh  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment msY6zJc`  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 c:[ZknnCe  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 'Y.6sB  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 m(D+!I9  
agreement for a settlement 授产协议 Y]tbwOle  
agreement for assignment 转让协议 |`xM45  
agreement for sale 售卖协议；买卖协议 v[r8-0c  
agreement for sale and purchase 买卖协议 3l"8_z
LP  
agreement for the payment of interest 支付利息协议 ;W]9DBAB  
agreement for the repayment of money 还款协议 ]GO=8$Z  
agreement of reinsurance 再保险协议 l
0U23i  
Agricultural Bank of China 中国农业银行 4fL`.n1^  
air passenger departure tax 飞机乘客离境税 g^^pPVK_  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7pou(U  
airport tax 机场税 IdM~' Q>\  
alcohol duty 酒精税 7Ie=(x8):  
alienation 让与；让渡；转让 J;=T"C&  
alimony 生活费；赡养费 Gt+rVJ=v  
All Ordinaries Index [AOI] 所有普通股指数 53 -Owjpx  
all risks 全险；综合险 )KEW`BC5T  
All Sales Record for Stock Market 《股票市场成交报告》 H'JU5nE  
Allied Capital Resources Limited 新联财务有限公司 PW82 Vp.  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
P)cEYk  
allocation letter 拨款信件 !6x7^E;c  
allocation of fund 分配款项；预留款项 &B]1 VZUp  
allocation of profit 利润分配；溢利分配 9VanR ::XX  
allocation warrant 拨款令 `ZbFky{  
allotment 分配；配股 2$ &B@\WY  
allotment notice 股份配售通知；配股通知 QIg'js$W  
allotment of shares 股份分配 3=yfbO<-  
allowable 可获宽免；免税的 oEX^U4/=  
allowable business loss 可扣除的营业亏损 jwUX?`6jX  
allowable expenses 可扣税的支出 k<5g  
allowance 免税额；津贴；备抵；准备金 >ZW|wpO  
allowance for debts 债项的免税额 Z/dhp0k  
allowance for depreciation by wear and tear 耗损折旧免税额 T];dFv-GT  
allowance for funeral expenses 殡殓费的免税额 uuxVVgWp{  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 qXhdU/ =  
allowance for repairs and outgoings 修葺及支出方面的免税额 0zE@?.  
allowance to debtor 给债务人的津贴 k(M:#oA!  
alteration of capital 资本更改 QZtQogNy#  
alternate trustee 候补受托人 x FWh
r#5,  
amalgamation 合并 >lfuo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,ryL("G  
ambit of charges 征税范围；收费范围 R1D ;  
amended valuation 经修订的估值 u`&lTJgF/O  
American Commodities Exchange 美国商品交易所 #y[U2s Se  
American Express Bank Limited 美国运通银行 YM};85K  
American Stock Exchange 美国证券交易所 PfZS"yk  
amortization 摊销 !?v_.  
amount due from banks 存放银行同业的款项 !LzA  
amount due from banks abroad 存放海外银行同业的款项 G[`1Yw$  
amount due from holding companies 控股公司欠款 o+B)  
amount due from local banks 存放本港银行同业的款项 @Ns[qn;9  
amount due to banks 银行同业的存款 6i2%EC9  
amount due to banks abroad 海外银行同业的存款 L7d1)mV  
amount due to holding companies 控股公司存款 9Msy=qvYG  
amount due to local banks 本港银行同业的存款 z~ywFk}KGd  
amount due to outport banks 外埠银行同业的存款 R|v'+bv  
amount for note issue 发行纸币的款额 B]@25  
amount of bond 担保契据的款额 
FJ-H ;  
amount of consideration 代价款额 L,[Q{:CS  
amount of contribution 供款数额 ]8}51y8  
amount of indebtedness 负债款额 +[<YE  
amount of principal of the loan 贷款本金额 AYgXqmH~+  
amount of rates chargeable 应征差饷数额 fCwE1r*^  
amount of share capital 股本额 DU0/if9.  
amount of sums assured 承保款额 .] sJl  
amount of variation 变动幅度 ^lAM /   
amount of vote 拨款数额 TS#[[^!S  
amount payable 应付款额 :8!RGtn  
amount receivable 应收款额 |K"Q>V2y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ZZ7qSyBs?  
analysis 分析 7/
?QZN  
ancillary risk 附属风险 D:;idUO  
annual account 周年帐目；周年帐目报表；年度决算；年结 T!8^R|!a6  
annual accounting date 年结日期 ](A2,F 9(U  
annual allowance 每年免税额；年积金；年度津贴；年津 >WIc"y.  
annual balance 年度余额 ~Ix2O  
annual disposable income 每年可动用收入 'gvR?[!t  
annual estimates 周年预算 X!p`|i  
annual fee 年费 ocFk#FW  
annual general meeting 周年大会 Aeb(b+=  
annual growth rate 年增率；每年增长率 XzHR^^;u"*  
annual long-term supplement 长期个案每年补助金 b:D92pH  
annual pensionable emolument 可供计算退休金的年薪 8.[F3Tk=  
annual report 年报 S0)JIrrHC  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &CQO+Yr$l  
annual return 周年报表；周年申报表；每年报税表格 Y.\x.Hg
  
Annual Return Rules 《周年报表规则》 $[A\i<#  
annual review of consumer prices 每年消费物价回顾 pYx,*kG:HW  
annual roll-forward basis 逐年延展方式 D]]wJQU2  
annual salary 年薪 &cSVOsi  
annual statement 年度报表；年度决算表 )63 $,y-;$  
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 =c'4rJ$+  
annuitant 年金受益人 {d'-1z"q  
annuity 年金 pA~}_  
annuity contract 年金合约 >%k6k1CZ  
annuity on human life 人寿年金 yQE'!m  
antecedent debt 先前的债项 MQQm3VaKS  
ante-dated cheque 倒填日期支票 ]xr0]  
anticipated expenditure 预期开支 ;^5k_\  
anticipated net profit 预期纯利 yGdX>h  
anticipated revenue 预期收入 =/!lK&  
anti-inflation measure 反通货膨胀措施 y%SxQA+\  
anti-inflationary stance 反通货膨胀立场 G{3|d/;Bt  
apparent deficit 表面赤字 O\ZC$XF  
apparent financial solvency 表面偿债能力 G aV&y  
apparent partner 表面合伙人 IWQ0I&tzdx  
application for personal assessment 个人入息课税申请书 k*\Bl4g  
application of fund 资金应用 (4T0U5jgT  
application to release as liquidator and to destruct the books of accounts and documents 5e/YEDP  
申请免除清盘人职务及毁灭帐簿与文件 x,!Dd  
appointed actuary 委任精算师 1)56ec<c  
appointed auditor 委任核数师；委任审计师 sD:o 2(G*  
appointed trustee 委任的受托人 @ph!3<(In,  
appointer 委任人 kh5a>OX  
apportioned pro rata 按比例分摊 #$I@V4O;#  
apportionment 分配；分摊 D\AVZ76F1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Uj):}xgi'  
apportionment formula 分摊方程式 l1)~WqhE}  
apportionment of estate duty 遗产税的分摊 U!aM63F3  
appraisal 估价；评估 V4n~Z+k  
appreciable growth 可观增长 GtVT^u_  
appreciable impact 显着影响 H#~gx_^U  
appreciable increase 可观增长 ,~1'L6Ri?  
appreciation 增值；升值 L"qJZU  
appreciation against other currencies 相对其他货币升值 zuV%`n  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;
:P4~R  
appreciation tax 增值税 m2c'r3UEu  
appropriation 拨款；拨用；拨付 @- STo/  
appropriation account 拨款帐目 qq/>E*~  
Appropriation Bill 拨款法案 C\EIaLN<  
appropriation-in-aid system 补助拨款办法 7$'AH:K  
approved assets 核准资产 Vr1}Zv3K'  
approved basket stock 认可一篮子证券 X zJ#)}f  
approved budget 核准预算 {^WK#$]  
approved charitable donation 认可慈善捐款 >A$L&8'C  
approved charitable institution 认可慈善机构 566!T_  
approved currency 核准货币；认可货币 w+g29  
approved estimates 核准预算 y9r4]4

5  
approved estimates of expenditure 核准开支预算 >}+{;d  
approved overseas insurer 核准海外保险人 +e>SK!kB7  
approved overseas trust company 核准海外信托公司 #ibwD:{  
approved pooled investment fund 核准汇集投资基金 f#0HiE!  
approved provident fund scheme 认可公积金计划  ]n!V  
approved provision 核准拨款 Mu
\V3`j  
approved redeemable share 核准可赎回股份 T/_u;My;  
approved regional stock 认可地区性证券 BJj'91B[d  
approved retirement scheme 认可退休金计划 H9mNnZ_k  
approved subordinated loan 核准附属贷款
E^1yU  
arbitrage 套戥；套汇；套利 }QFL  
arbitrageur 套戥者；套汇者 YThVG0I =  
arbitrary amount 临时款项 ?v
eeW6E(  
arrangement 措施；安排；协定 ,/\`Rc^n  
arrears 欠款 oY)eN?c  
arrears of pay 欠付薪酬 h>/teHy /  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?zW'Hi  
articles of association 组织章程；组织细则；组织章程细则 A2|Bbqd  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 @dWA1tM  
ascertainment of profit 确定利润 :_8K8Sa  
"Asia Clear" “亚洲结算系统” ;m]V12  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ZcN0:xU  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Kh]es,$D  
Asian Development Fund [ADF] 亚洲发展基金 j3Od7bBS]  
Asian dollar bond 亚洲美元债券 f%]@e9dD  
Asian dollar market 亚洲美元市场 WqeWjI.2  
Asian dollar rate 亚洲美元利率 /Q1 b%C  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 'Z{`P0/^o`  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4uXGpsL  
asked price 沽盘；喊价；索价；卖方报价 Dvg'  
assessable income 应评税入息 OrkcY39"~a  
assessable loss 应评税亏损 N]P~`)
 
assessable profit 应评税利润 gP%<<yl  
assessable value 应评税值 3:,%>#"  
assessed profit 估定利润 !>sA.L&=  
assessed value 经评估价值 X-\$<DiJGv  
assessment 评税；评定；估价；评税单 `<YMkp[  
assessment number 评税编号；估价编号 QVT0.GzR  
assessment of additional tax 补加税评税 e>MtDJ5  
assessment of performance 业绩评估；实绩评价 w <r*&  
Assessor 评税主任 uw+nll*W%  
asset price bubbles 资产价格泡沫 >z<L60S  
asset-backed securities 具资产保证的证券 q,P.)\0A  
assets accretion 资产增值 G_F_TNO
 
assets and liabilities 资产与负债 *
~PB  
assets betterment statement 资产递增表；资产改进表 mdc?~??8  
assets lending 实物放款；有抵押贷款 A;co1,]gR  
assets of the company passing on the death 死者去世时转移的公司资产 bpY*;o$~  
assets pledged as security for liabilities 用作负债抵押的资产 )G2Bx+Z;L  
assets portfolio 资产投资组合 (JbRhcg  
assets price 资产价格 +6WjOcu  
assets quality 资产质素 mB`HPT  
assets realization 资产变现 D?KLV_Op  
assets refinancing arrangement 资产再集资安排 NS[Z@@  
assets securitization 资产证券化 7!M;
?Y  
assets situated outside Hong Kong 在香港以外地方的资产 [G_ ;78  
assets stripping 削减资产；拆卖资产 4e#g{,  
assets value 资产值 G#7*O`  
assignee 承让人 $O|Xq7dp  
assignment 转让；转让书；转让契 z 0?MeH#  
assignment of interest 权益转让 [J2evi?  
assignment of letters patent and trade mark 专利证书及商标转让 >!fTWdD^  
assignment of property 物业转让；物业转让书 B&MDn']fV/  
assignment right 转让权 W? G4>zA  
assignor 转让人 J_)F/S!T  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 =c6d$  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 a!o%x  
associate member 附属会员 rCo}^M4Pb  
associated body corporate 相联法人团体 b'O/u."O  
associated company 相联公司；联属公司 [r2V+b.C  
associated corporation 相联法团 >l0Qd1  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8(? &=>@  
公认会计师公会〔英国〕 Jq^[^  
Association of Futures Exchange Brokers 香港期货经纪协会 M(>74(}]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 zw3I(_d[  
association of underwriters 承保人组织 )a^&7  
assumption of control 接管 2m$C;j!D  
assurance 担保；保险；转易；转易书 OdNo2SO  
assurance of interest 权益的转易 Y$OE[nGi%X  
at 19XX price 按一九ＸＸ年价格计算 M&iXdw&  
at a discount 按赔价计算；按贴水价格计算；打折扣 T>'w]wi  
at a premium 按溢价计算；按升水价格计算 <SE-:T]sBz  
at call 通知付款；按通知 R(}<W$(TV  
at constant market price 按固定市价计算 T$kuv`?  
at constant price 按固定价格计算 ]+G .S-a  
at cost 按成本计算 1#Vd)vSP  
at current market price 按当时市价计算；按现时市价计算 Yv1yRoDv  
at current price 按当时价格计算；按现时价格计算 2z;nPup,  
at factor cost 按要素成本计算；按生产要素成本计算 zW`Hqt;  
at money-of-the-day price 按付款当日价格计算 Eq_@xT0>  
at or better 按指定或较佳价位〔买卖指令〕 /%g@ ;  
at par 按面值计算；平价 ~vYF
QKrb  
at sight 见票即付 "C}<umJ'
 
at the close 按收市盘 );HhV,$n  
at the opening 按开市盘 2H;#L`Z*  
attestation 见证；见证条款 Lq3<&$  
at-the-money option 平价期权 y_:{p5u  
attorney 受权人；受托代表人 tO&n$$  
attornment 新拥有人承认书 "y8W5R5kL4  
attributable profit 可归属利润 TTO8tT3[6}  
attributable share value 可归属股份价值 -[*y{K@dh  
Auckland Stock Exchange 奥克兰证券交易所 %Ja0:
e  
auction 拍卖 &tUX(  
auctioneer 拍卖商 2?qT,pN  
audit 审计；核数 2a-]TVL3  
Audit Commission 审计署 jct=Nee|  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] odL*_<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〕 E|-oUzt  
audit review 帐目审查 =F
e4-B?I  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 {yNeZXA>  
audited account 审计帐目；经审计的帐目 z}SJ~WY'[  
audited annual account 经审计的周年帐目 [m! P(o  
audited balance sheet 经审计的资产负债表 e>_a (  
auditor 核数师；核数主任；审计师 sC"w{_D@*4  
auditor's certificate 核数师证明书；审计师证明书 6# bTlmcg  
auditor's report 核数师报告；审计师报告 x'-gvbj!  
Aussie bond 澳元债券 ;~1xhpTk  
austerity budget 紧缩预算 w.rcYywI  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 B|o@|zF  
Australia All Ordinaries Index 澳洲所有普通股票指数 (<.\v@7HC  
Australian Dollar [AUD] 澳元 papMC"<g$  
Australian Options Market 澳大利亚期权市场 7Tp+]"bL  
Australian Securities Commission 澳洲证券事务监察委员会 3Z~_6P^ +N  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 }S*]#jr&  
Australian Stock Exchange 澳大利亚证券交易所 iYiTkq  
Austrian Schilling [ATS] 奥地利先令 &CQ28WG X  
authentication 认证；鉴证 :/gHqEC24  
authority to purchase 委托购买证；委购书 #HP-ne; #  
authorization 认可；核准；授权；授权书 Jr'a_(~  
authorization by direction 指示授权 Ca5LLG  
authorization by instruction 指令授权 V}`ri~  
authorization by warrant 令状授权 ,5U[#6^  
authorization of unit trust 单位信托的认可 k^d^Todq.  
authorized agent 指定代理人 qQfNT.  
authorized capital 法定资本 pq_U?_5Z'r  
authorized clerk 出市员 Z molL0y  
authorized dealer 认可交易商 97HI9R  
authorized financial institution 认可财务机构 ;wJe%Nw?  
authorized fund 认可基金 Y4N7# 5  
authorized fund house 获授权的基金公司；认可基金公司 60n>FQ<  
authorized institution 认可机构 2WLLI8  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 nWc@ufY  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 eKuF7Oo  
authorized insurer 获授权保险人；获认可承保人 3zmbx~| =\  
authorized investment 特准投资项目 $[Ut])4 ~  
authorized person 获授权人 .p Mwa  
authorized representative 获授权代表 :W>PKW`^  
authorized share capital 法定股本 =i}lh}(  
automated quotation system 自动报价系统 8,F|*YA  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Txl|F\nK`  
自动交易系统〔香港期货交易所有限公司〕 ;Y8>?  
automatic adjustment mechanism 自动调整机制 #I MaN%  
automatic adjustment system 自动调整系统 v2r|)c,h
 
Automatic Clearing House 自动票据交换所 wQ/.3V[  
automatic exchange rates accumulation system 自动化汇率累集系统 amExZ/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 s;l"'6:_  
automatic teller machine [ATM] 自动柜员机 0)zJG |  
autopay 自动转帐 @ G!Ir"Q  
available assets 可用资产 _KtV`bF  
available fiscal reserve 现存财政储备 YvuE:ia  
available profit 可用利润 V60"j(  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 [
zq2h3r  
average 平均；平均数；海损 T#6g5Jnsp  
average basic salary 平均基本薪金 Kwm_Y5`A
 
average consumer expenditure 平均消费开支；一般消费开支 X. Ur`X  
average cost 平均成本 LN.*gGl  
average cost of land production 增辟土地平均成本 \N-3JOVy  
average daily turnover 平均每日成交额 F+NX [  
average daily wage rate 平均每日工资率 *:+ZEFMq  
average expenditure pattern 平均开支模式 _u;pD-  
average growth rate 平均增长率 G$KQgUN~[  
average net fixed assets 固定资产平均净值 hi(e%da  
average of relatives 相对价格平均数 cL%"AVsj >  
average price 平均价格 >hSu1s:  
average propensity to consume 平均消费倾向；一般消费倾向 RX_f[  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ~xDu2-5  
average rate 平均率 r9!s@n  
average revenue 平均收入；平均收益 9Nna-}e?W  
average stock 平均库存；平均存货 uzmYkBv  
average yearly rent 平均年租 d@$bPQQ$,  
avoidance of double taxation 避免双重课税 m<k6oev$  
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 4M]l~9;A  
Sp?e!`|8  
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