一些有用的会计术语(也不知道发的地方对不对)A

A: :tA|g  
A share Ａ股；甲类股份 *ppb4R;CW  
abatement of tax 减税；减扣免税额 9$xEktfV  
ABN AMRO Bank N.V. 荷兰银行 j8G>0f)  
above-the-line expenditure 线上项目支出；经常预算支出 V!SB9t`E  
above-the-line receipt 线上项目收入；经常预算收入 ,j('QvavJ  
ABSA Asia Limited 南非联合亚洲有限公司 ~"*;lT5KX  
absolute change 绝对数值变更 QJG]z'c+  
absolute expenditure 实际开支 IrRn@15,  
absolute guideline figure 绝对准则数字 N -]m <z>  
absolute interest 绝对权益 A_t<SG5  
absolute order of discharge 绝对破产解除令 %V$ujun`  
absolute profit margin 绝对利润幅度 CDcs~PR@B  
absolute value 实值；绝对值 n]B)\D+V^  
absolutely vested interest 绝对既得权益 rr[9sk`^H  
absorbed cost 已吸收成本；已分摊成本 IpxFME%!  
absorption 吸收；分摊；合并 ] 05Q4  
absorption rate 吸收率；摊配率；分摊率 (!';  
ACB Finance Limited 亚洲商业财务有限公司 >oc7=F<8lS  
acceptable form of reciprocity 合理的互惠条件 ;D/'7f7.}  
acceptable rate 适当利率；适当汇率 B(MO!GNg=  
acceptance agreement 承兑协议 ]sjOn?YA+  
acceptance for honour 参加承兑 MjI}fs<  
acceptor 承兑人；接受人；受票人 ^3`98y.Q  
acceptor for honour 参加承兑人 w9}I*Nra  
accident insurance 意外保险 Q9[dUdQm  
Accident Insurance Association of Hong Kong 香港意外保险公会 e?G*q)l  
accident insurance scheme 意外保险计划 \]J"e%  
accident year basis 意外年度基准 >t8eVMMa  
accommodation 通融；贷款 {\t:{.F A  
accommodation bill 通融票据；空头票据 su=.4JcK  
accommodation party 汇票代发人 "`:#sF9S  
account balance 帐户余额；帐户结余 =]E1T8|  
account book 帐簿 Yb =8\<;  
account collected in advance 预收款项 -T{~m6  
account current book 往来帐簿
No[xf9>t  
account of after-acquired property 事后取得的财产报告 (oJ#`k:&n  
account of defaulter 拖欠帐目 c2"eq2'BS  
account payable 应付帐款 kX1hcAa  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 .: 7h=neEW  
account receivable 应收帐款 o7 !@WOeZ3  
account receivable report 应收帐款报表 JsPuxu_  
account statement 结单；帐单；会计财务报表 *8XGo  
account title 帐户名称；会计科目 JmYi&  
accountant's report 会计师报告 `%ymg8^  
Accountant's Report Rules 会计师报告规则 !9)*.9[8  
accounting and auditing procedure 会计与审计程序；会计与核数程序 N&>D/Z;"  
Accounting Arrangements 《会计安排》 jv0e&rt  
accounting basis 会计基础 fQx 4/4j  
accounting by Official Receiver 破产管理署署长呈交的帐目 <1jiU%!w  
Accounting Circular 《会计通告》 hV8A<VT  
accounting class 会计类别 .Yu,&HR  
accounting date 记帐日期；会计结算日期 *
`jEg=)  
accounting for money 款项核算 'ZDa*9nkF  
Accounting Officer 会计主任 9)YG)A~<  
accounting period 会计报告期；会计期 x@k9]6/zs  
accounting policy 会计政策；会计方针 Vfw$>og!  
accounting practice 会计惯例 5!cplx=<  
accounting principle 会计准则 YT:5J%"  
accounting record 会计记录 3S5Qq
Am  
accounting report 会计报告 aVtwpkgZ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :e9E#o
 
Accounting Society of China 中国会计学会 Ahebr{u  
accounting statement 会计报表 5g&'n  
accounting system 会计制度；会计系统 IaF79}^  
accounting transaction 会计事项；帐务交易 6a,YxR\  
accounting treatment 会计处理 7PvuKAv?k  
accounting year 会计年度 O>>8%=5Q  
accretion 增值；添加 0bd.e
ss  
accrual 应计项目；应累算数目 ^Ta"Uk'  
accrual basis 应计制；权责发生制 w\QpQ~OX  
accrual basis accounting 应计制会计；权责发生制会计 }gn0bCJy  
accrue 应累算；应计 "
{:*fI;!  
accrued benefit 应累算利益 ~gAx  
accrued charges 应计费用 N!va12  
accrued cumulative preference share dividend 应累算的累积优先股股息 6RtpB\hq  
accrued expenses 应累算费用 A
6Qi^TI  
accrued interest payable 应付利息；应计未付利息 oy |@m|J  
accrued interest receivable 应收利息；应计未收利息 s-DtkO  
accrued right 累算权益 #nd,cn  
accruing profit 应累算的利润 /[-hJ=<Yb  
accumulated fiscal reserve 累积财政储备 U9q*zP_jV  
accumulated profit 累积利润；滚存溢利 cP Y^Bf5)  
accumulated reserve 累积储备 aD:+,MZ  
accumulation of surplus income 累积收益盈余 2,fB$5+  
acquired assets 既得资产 _\<M58/z  
acquisition 收购；购置；取得 _96&P7  
acquisition cost 购置成本 f0uiNy(r$  
acquisition expenses 购置费用 4H:WpW*r  
acquisition of 100% interest 收购全部股权 *Zvw&y*  
acquisition of control 取得控制权 x{- caOH  
acquisition of fixed assets 购置固定资产 t&oNJq{  
acquisition of shell “买壳” ubQ(O uM"  
acquisition price 收购价 Ob6vg
^#  
act of God 天灾  96BMJE'  
acting partner 执事合伙人 tEUmED0FY  
active market 买卖活跃的市场；交投畅旺的市场；旺市 :8ZxOwwv  
active partner 积极参与的合伙人 : ?V;  
active trading 交投活跃 y\[=#g1(@  
actual circulation 实际流通 \z{Y(dS  
actual cost 实际成本 2Ar<(v$  
actual expenditure 实际开支；实际支出 76m[o  
actual income 实际入息；实际收入；实际收益 d.Z]R&X08  
actual market 现货市场 i_MI!o  
actual price 现货价；实际价格 %L/=heBBd  
actual profit 实际利润 7I|%GA_  
actual quotation 实盘；实际价位；实际报价 JVkawkeX  
actual year basis 按实际年度计算 Rc4EFHL  
actuals 实货 J-}NFWR;t  
actuarial investigation 精算调查 qj1z>,\  
actuarial principle 精算原则 -:,h8JyMP  
actuarial report 精算师报告 "jHN#}  
Actuarial Society of Hong Kong 香港精算学会 |(SW  
actuarial valuation 精算师估值 +6=!ve}  
actuary 精算师 ^6+x0[13  
ad referendum agreement 暂定协议；有待覆核的协定 zCHr  
ad valorem duty 从价税；按值征税 _a&|,ajy>  
ad valorem duty system 从价税制 ZYA(Bg^  
ad valorem fee 从价费 ,:`6x[ +  
ad valorem tariff 从价关税 "" U_|JH-  
additional allowance 额外免税额 Ps7%:|K]
  
additional amount for unexpired risk 未过期风险的额外款额 =r~.I  
additional assessable profit 补加应评税利润 :~(im
_r  
additional assessment 补加评税 FT~^$)8=  
additional commitment 额外承担 `y`xk<q  
additional commitment vote 额外承担拨款 Db=gS=Qm  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]lUu%<-;  
additional dependent parent allowance 供养父母额外免税额 X2cR+Ha0  
additional provision 额外拨款 qN@a<row&~  
additional stamp duty 附加印花税 PlZiTP  
additional tax 补加税罚款；补加税款 A
-5+#  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 x1wxB 1)2  
adjudged bankrupt 被裁定破产 LzRiiP^q  
adjudicated bankrupt 裁定破产人 vi8~j  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ~8*oGG~s  
adjudication of bankruptcy 裁定破产；宣告破产 0?SLRz8  
adjudication of insolvency 裁定无力偿还债务 prtxE&-  
adjusted actual 经调整的实数；调整后的实数 $VWzv4^:  
adjusted current assets 经调整的流动资产；调整后的流动资产 %z~U@Mka  
adjusted figure 经调整的数字；调整后的数额 U[b;#Y1X  
adjusted liabilities 经调整的负债；调整后的负债 hli10p$  
adjusted loss 经调整的亏损；调整后的亏损 Jj:6 c  
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 7X(]r1-+\  
adjusted profit 经调整的利润；调整后的利润 2HXKz7da  
adjusted surplus 经调整的盈余额；调整后的盈余额 A+I&.\QAR  
adjusted value 经调整的价值；调整后的价值 Ax
lFU~E4  
adjustment 调整；修订；理算〔保险〕 N}fUBX4k  
adjustment centre 调剂中心 |A0$XU{  
adjustment lag 调整过程的时间差距；调整时差 vo(NB !x$  
adjustment mechanism 调整机制 n=? 0g;1!  
adjustment of loss 亏损调整 yvCR =C  
adjustment process 调整过程；调整程序 U@MP&sdL  
adjustment range 调整幅度 B#"|5  
administered exchange rate 受管制汇率 ^,lZ58 2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 PuCDsojclh  
administration expenses 行政费用 *ldMr{s<R  
administration fee 手续费；行政费 vQ"s  
administration in bankruptcy 破产管理 5xDN&su  
administration order 遗产管理令 P0e""9JOo  
administrator 管理人；遗产管理人 =`~Z@IbdI  
administrator of the estate 遗产管理人 j yRSEk$  
admission of debt 债项承认书 (YHvGGr  
admission of proof 接纳债权证明 DBJA}Cw  
advance 放贷款项；垫付款项；预支款项；预付款项 P4j8`}&/  
advance account 暂支帐目；预付款帐户 ,|X+/|gm  
advance compensation 预付补偿金 K3:|Tc(
 
advance from shareholder 股东垫款 oL'1Gm@X?  
advance pending reimbursement 预支以待日后付还 HDVl5X`j'  
advanced economy 先进经济体系 3;MjO*-  
advancement 预付；预付财产 sD8m<  
advances warrant 垫款令 ] 5v4^mk  
advancing 贷出 ^qO=~U!{  
adverse balance 逆差 UIOEkQ\Wl  
adverse exchange 逆汇 C$LRY~\  
advertisement addressed to shareholders 在报章刊登的致股东通告 s)YP%vn#  
advice for collection 托收通知书 i9eyrl+!  
advice of drawing 提款通知书；汇票通知书 ^8NLe9~p3?  
advice of payment 付款通知 HNy/ -  
Advisory Committee [Securities and Futures Commission] zk5=Opmvh  
谘询委员会〔证券及期货事务监察委员会〕 y[p$/$bgC5  
Advisory Committee on Diversification 经济多元化谘询委员会 7grt4k  
affidavit 誓章；遗产申报誓章 eKVALUw  
affidavit of no receipt 述明无收款的誓章 -~\.n  
affiliate 联号；联营公司；附属公司 dA1 C)gLi  
affiliated company 附属公司；联号；联营公司 "f|(@a  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 bugFl>  
affordability 负担能力 'DzBp  
African Development Bank [AfDB] 非洲开发银行 oWDSK^  
after-acquired property 事后取得的财产 N pXgyD  
after-hours dealing 市后交易 5BHOHw D{  
after-tax profit 税后盈利；税后利润；税后溢利 ~
J1;tZS  
agency agreement 代理协议 iog # ,  
agency expenses 代理机构的开支 >H}jR[H'  
agency fee 代理费 Jf?S9r5Q  
Agency Law 《代理法》 kxm:g)`=[  
agent 代理人；承销人 IAP/G5'Q  
agent of company 公司代理人 O:;OR'N9  
agent's fee 代理人费；经纪费 o)
tKH@`vE  
aggregate 总计；总数；总体数字 q*[!>\Z8  
aggregate amount 总款额；总额 ]D LZ&5pv  
aggregate assets and liabilities 总体资产与负债 K lli$40
 
aggregate at constant price 按固定价格计算的总体数字 *#lBQBH|.  
aggregate demand 总需求 j9URl$T:  
aggregate gross position 总持仓量 Rkpr8MS  
aggregate limit 总限额 '7Mep ]  
aggregate of salaries tax 合计薪俸税 [J)/Et  
aggregate performance 总体表现；总体业绩 AozmO  
aggregate supply 总体供应 Cf0|Z  
aggregate surplus 总盈余 =
`qRu  
aggregate total 整体总额 'y4zBLY  
aggregate value 总值；合计价值 .4Qb5I2#  
aggregated basis 合计基准 ,<@,gZru  
aggregated net chargeable income 合计应课税入息实额 y]}b?R~p=  
aggregation 合并计算；合计；总和 q.=^iz&m  
aggregation of incomes of husband and wife 夫妇入息合并计算 tYs8)\{  
aggregation of property 财产的总和 `FA)om  
agio 差价；贴水 :7p9t.R<$h  
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》 C-llq
`(d  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment o'C~~Vg).  
《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》 YBX)eWslK  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment "7=
bL7wM&  
《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》 (n=9c%w  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment )|y#O
ZHR  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >=if8t!  
agreement for a settlement 授产协议 <7=&DpjI7F  
agreement for assignment 转让协议 [34zh="o  
agreement for sale 售卖协议；买卖协议 lijB#1<8*  
agreement for sale and purchase 买卖协议 X<(6T  
agreement for the payment of interest 支付利息协议 !|:RcH[  
agreement for the repayment of money 还款协议 8y$5oD6g9  
agreement of reinsurance 再保险协议 m8'@UzB  
Agricultural Bank of China 中国农业银行 ,-@xq.D  
air passenger departure tax 飞机乘客离境税 di7A/B  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 -i#J[>=w{C  
airport tax 机场税 ?4^};wDb2  
alcohol duty 酒精税 s(teQ\  
alienation 让与；让渡；转让 :<L5sp  
alimony 生活费；赡养费 3 m6$YWO  
All Ordinaries Index [AOI] 所有普通股指数 mge#YV::  
all risks 全险；综合险 H#OYw#L"u  
All Sales Record for Stock Market 《股票市场成交报告》 14mf}"z\  
Allied Capital Resources Limited 新联财务有限公司 (~h7rAEc  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 p"2m9
0IO  
allocation letter 拨款信件 _=pWG^a  
allocation of fund 分配款项；预留款项  Nj+a2[  
allocation of profit 利润分配；溢利分配 H"eS<eT  
allocation warrant 拨款令 <PX.l%  
allotment 分配；配股 j_p
`Ng  
allotment notice 股份配售通知；配股通知 e,(a6X  
allotment of shares 股份分配 H( vx/q  
allowable 可获宽免；免税的 _6ZzuVv3/  
allowable business loss 可扣除的营业亏损 yO00I`5  
allowable expenses 可扣税的支出 /jM_mrpz  
allowance 免税额；津贴；备抵；准备金 Xh?4mKgu  
allowance for debts 债项的免税额 ioxb
f6{  
allowance for depreciation by wear and tear 耗损折旧免税额 uQnT[\k?  
allowance for funeral expenses 殡殓费的免税额 [@//#}5v  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 3f"C!l]Xu  
allowance for repairs and outgoings 修葺及支出方面的免税额 UbO4%YHt  
allowance to debtor 给债务人的津贴 9YD\~v;x  
alteration of capital 资本更改 }AlYNEY  
alternate trustee 候补受托人 J/vK6cO\  
amalgamation 合并 YlTaN,?j  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Lkn4<'un  
ambit of charges 征税范围；收费范围 )qv2)a!H  
amended valuation 经修订的估值 ];1R&:t  
American Commodities Exchange 美国商品交易所 `rlk|&T1  
American Express Bank Limited 美国运通银行 Hkege5{  
American Stock Exchange 美国证券交易所 #Y2i*:<  
amortization 摊销 Ird|C[la  
amount due from banks 存放银行同业的款项 2Q@Y^t   
amount due from banks abroad 存放海外银行同业的款项 YHB9m
Zi  
amount due from holding companies 控股公司欠款 l(!/Q|Q|  
amount due from local banks 存放本港银行同业的款项 %Ds+GM-  
amount due to banks 银行同业的存款 u#@RM^738d  
amount due to banks abroad 海外银行同业的存款 .XS9,/S  
amount due to holding companies 控股公司存款 >&Y-u%}U  
amount due to local banks 本港银行同业的存款 _[t8rl  
amount due to outport banks 外埠银行同业的存款 dEp7{jY1O  
amount for note issue 发行纸币的款额 ?s2^zT  
amount of bond 担保契据的款额 du_4eB  
amount of consideration 代价款额
/&^W#U$4  
amount of contribution 供款数额  U>a\j2I  
amount of indebtedness 负债款额 3TS_-l  
amount of principal of the loan 贷款本金额 36vgX=}  
amount of rates chargeable 应征差饷数额 @kxel`,$e  
amount of share capital 股本额 Dd,2;#_  
amount of sums assured 承保款额 r@kP*  
amount of variation 变动幅度 O"Q7R
x  
amount of vote 拨款数额 S\=1_LDx"  
amount payable 应付款额 ~b)74M/  
amount receivable 应收款额 q%i-`S]}qL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Kr-G{b_Pp  
analysis 分析 />44]A<  
ancillary risk 附属风险 *F`A S>  
annual account 周年帐目；周年帐目报表；年度决算；年结 'e!J06  
annual accounting date 年结日期 `$TRleSi  
annual allowance 每年免税额；年积金；年度津贴；年津 yN6>VD{F  
annual balance 年度余额 ])}]/Qw  
annual disposable income 每年可动用收入 ?LK2g  
annual estimates 周年预算 IzLQhDJ1  
annual fee 年费 4 %W:  
annual general meeting 周年大会 &(N+.T5cp  
annual growth rate 年增率；每年增长率 /i]y$^  
annual long-term supplement 长期个案每年补助金 2RM+W2!!  
annual pensionable emolument 可供计算退休金的年薪 O"G >wv  
annual report 年报 04U")-\O  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /JkC+7H4  
annual return 周年报表；周年申报表；每年报税表格 vVl; |  
Annual Return Rules 《周年报表规则》 ACq7dLys,B  
annual review of consumer prices 每年消费物价回顾 NnT g3:.  
annual roll-forward basis 逐年延展方式 =#gEB#$x:  
annual salary 年薪 Q'O[R+YT ,  
annual statement 年度报表；年度决算表 hvka{LD  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 n\z,/'d"  
annuitant 年金受益人 rl2&^N  
annuity 年金 #~O b)q|  
annuity contract 年金合约 e]=lKxFh&l  
annuity on human life 人寿年金 :>Rv!x`  
antecedent debt 先前的债项 F# T 07<  
ante-dated cheque 倒填日期支票 YjOs}TD lx  
anticipated expenditure 预期开支 9}a_:hAy/  
anticipated net profit 预期纯利 _WXtB#  
anticipated revenue 预期收入 ,L bBpi=TJ  
anti-inflation measure 反通货膨胀措施 K"j_>63)  
anti-inflationary stance 反通货膨胀立场 :0& X^]\  
apparent deficit 表面赤字 *}k;L74|  
apparent financial solvency 表面偿债能力 Sf5X3,Uw  
apparent partner 表面合伙人 JM1R ;i6  
application for personal assessment 个人入息课税申请书 ]$b[`g&  
application of fund 资金应用 s*U1  
application to release as liquidator and to destruct the books of accounts and documents $`R6=\|  
申请免除清盘人职务及毁灭帐簿与文件 %NL^WG:  
appointed actuary 委任精算师 _4^R9Bt  
appointed auditor 委任核数师；委任审计师 B#/Q'V  
appointed trustee 委任的受托人 Z87_#
5  
appointer 委任人 `;%]'F0`  
apportioned pro rata 按比例分摊 hW!)w  
apportionment 分配；分摊 7i&:DePM'q  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J{^RkGF  
apportionment formula 分摊方程式 S26MDLk`R3  
apportionment of estate duty 遗产税的分摊 F 8B#}%JE  
appraisal 估价；评估 ]?*I9  
appreciable growth 可观增长 5j~$Mj`  
appreciable impact 显着影响 e[hcJz!D  
appreciable increase 可观增长 Aq
3}Ng
 
appreciation 增值；升值 V5*OA??k<  
appreciation against other currencies 相对其他货币升值 /cU<hApK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cM&{+el  
appreciation tax 增值税 Yw#2uh  
appropriation 拨款；拨用；拨付 S)DnPjN{  
appropriation account 拨款帐目 \7CGUB>L  
Appropriation Bill 拨款法案 As>_J=8} 3  
appropriation-in-aid system 补助拨款办法 OpHsob~  
approved assets 核准资产 _a1x\,R|DB  
approved basket stock 认可一篮子证券 Ol!ntNhXm  
approved budget 核准预算 =UV`.d2[  
approved charitable donation 认可慈善捐款 9-MUX^?u  
approved charitable institution 认可慈善机构 ,G)r=$XU  
approved currency 核准货币；认可货币 G37U6PuZi  
approved estimates 核准预算 K'GBMnjD  
approved estimates of expenditure 核准开支预算 ~?(N  
approved overseas insurer 核准海外保险人 8YbE`32  
approved overseas trust company 核准海外信托公司 Hw4%uS==V  
approved pooled investment fund 核准汇集投资基金 ^pUHKXihD  
approved provident fund scheme 认可公积金计划 p|!  
approved provision 核准拨款 P'_H/r/#  
approved redeemable share 核准可赎回股份 N0r16# -g  
approved regional stock 认可地区性证券 soQ1X@"0  
approved retirement scheme 认可退休金计划 13>0OKg`#
 
approved subordinated loan 核准附属贷款 ,N)/w1?I  
arbitrage 套戥；套汇；套利
w4gJoxY-`  
arbitrageur 套戥者；套汇者 ')$+G152  
arbitrary amount 临时款项 _ jsK}- \  
arrangement 措施；安排；协定 >G%o,9i  
arrears 欠款 K57&y
VX  
arrears of pay 欠付薪酬 n^g|Ja  
arrears of revenue 逾期未收税款；逾期未收的帐项 ?U2<

 
articles of association 组织章程；组织细则；组织章程细则 -[wGX}}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 P(f0R8BE  
ascertainment of profit 确定利润 X"fb;sGT  
"Asia Clear" “亚洲结算系统” ,=[?y
Jy  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 y]f"@9G#  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 VcXq?f>\  
Asian Development Fund [ADF] 亚洲发展基金 H["`Mn7j2  
Asian dollar bond 亚洲美元债券 i uF*.hc,%  
Asian dollar market 亚洲美元市场 )84~ugs  
Asian dollar rate 亚洲美元利率 ci?qT
,&  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3R.W>U
 
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Tu).K.p:  
asked price 沽盘；喊价；索价；卖方报价 SMpH._VFeE  
assessable income 应评税入息 $}!p+$  
assessable loss 应评税亏损 ']2E {V  
assessable profit 应评税利润 &B6Ep6QS  
assessable value 应评税值 J1C3&t}   
assessed profit 估定利润 ;wz^gdh;  
assessed value 经评估价值 %H]ptH5  
assessment 评税；评定；估价；评税单 +JjW_Rl?=V  
assessment number 评税编号；估价编号 VHIOwzC  
assessment of additional tax 补加税评税 7/I,HxXp!  
assessment of performance 业绩评估；实绩评价 HTX?,C_  
Assessor 评税主任 9_Be0xgJ3^  
asset price bubbles 资产价格泡沫 tMf}   
asset-backed securities 具资产保证的证券 lh7
ju
x  
assets accretion 资产增值 >n'o*gZM  
assets and liabilities 资产与负债 t gI{`jS%  
assets betterment statement 资产递增表；资产改进表 21K>`d\  
assets lending 实物放款；有抵押贷款 `p2+&&]S  
assets of the company passing on the death 死者去世时转移的公司资产 DtXrWS/
 
assets pledged as security for liabilities 用作负债抵押的资产 a
u: fw  
assets portfolio 资产投资组合 m qMHL2~  
assets price 资产价格 9]f!
'd!5  
assets quality 资产质素 0IBhb(X  
assets realization 资产变现 ywGd>@  
assets refinancing arrangement 资产再集资安排 $u]jy0X<Y;  
assets securitization 资产证券化 |$8~?7Jv  
assets situated outside Hong Kong 在香港以外地方的资产 %4et&zRC  
assets stripping 削减资产；拆卖资产 !dyXJQ  
assets value 资产值 d3ZdB4L  
assignee 承让人 {.C!i{|  
assignment 转让；转让书；转让契 Xg|B \\  
assignment of interest 权益转让 &Sw%<N*r  
assignment of letters patent and trade mark 专利证书及商标转让 o<BOYrS  
assignment of property 物业转让；物业转让书 g{OwuAC_  
assignment right 转让权 _(%d(E2?  
assignor 转让人 7puFz4+f  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 I,>-tGK  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 7}f}$1   
associate member 附属会员 V58wU:li  
associated body corporate 相联法人团体
[^Os kJ4  
associated company 相联公司；联属公司 /uPcXq:L~  
associated corporation 相联法团 A9I{2qW9+Z  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 8@i7pBl@  
公认会计师公会〔英国〕 ~zCEpU|@N  
Association of Futures Exchange Brokers 香港期货经纪协会 =RA /  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 O#:$^#j&  
association of underwriters 承保人组织 @XLy7_}  
assumption of control 接管 *scVJ  
assurance 担保；保险；转易；转易书 Aw$x;3y  
assurance of interest 权益的转易 Uzz'.K(Mv|  
at 19XX price 按一九ＸＸ年价格计算 ]R h#g5X  
at a discount 按赔价计算；按贴水价格计算；打折扣 $$|rrG  
at a premium 按溢价计算；按升水价格计算 IHam4$~-  
at call 通知付款；按通知 [ey:e6,T9  
at constant market price 按固定市价计算 RDW8]=uM  
at constant price 按固定价格计算 l~c@^!  
at cost 按成本计算 q)LMm7  
at current market price 按当时市价计算；按现时市价计算 K0-ypU*P  
at current price 按当时价格计算；按现时价格计算 UW N*j_9i  
at factor cost 按要素成本计算；按生产要素成本计算 )j9SGLo  
at money-of-the-day price 按付款当日价格计算 cii_U=   
at or better 按指定或较佳价位〔买卖指令〕 W5EDVPur  
at par 按面值计算；平价 *w^C"^*  
at sight 见票即付 V=R 3)GC  
at the close 按收市盘 K&vF0*gN3  
at the opening 按开市盘 ?k]2*}bz  
attestation 见证；见证条款 JlH&??  
at-the-money option 平价期权 "$#xK|t  
attorney 受权人；受托代表人
'8Q]C*Z  
attornment 新拥有人承认书 tjIl-IQ  
attributable profit 可归属利润 veMH  
attributable share value 可归属股份价值 >p)MawT]  
Auckland Stock Exchange 奥克兰证券交易所 $+P>~X)  
auction 拍卖 .<jr0,i  
auctioneer 拍卖商 [$qyF|/K`n  
audit 审计；核数 ,F79xx9ufg  
Audit Commission 审计署 +MR.>"  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] N >FKy'.gk  
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〕 cc,^6[OH@  
audit review 帐目审查 =d".|k  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 #*QO3y~ZM  
audited account 审计帐目；经审计的帐目 }Ga\wV  
audited annual account 经审计的周年帐目 \n$u)Xj~6^  
audited balance sheet 经审计的资产负债表 fKeT
,U`W  
auditor 核数师；核数主任；审计师 K~c=M",mW  
auditor's certificate 核数师证明书；审计师证明书 ;T"zV{;7BR  
auditor's report 核数师报告；审计师报告
r"
C  
Aussie bond 澳元债券 NG--6\  
austerity budget 紧缩预算 =y [M\m  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 SG6kud\b  
Australia All Ordinaries Index 澳洲所有普通股票指数 s%qF/70'  
Australian Dollar [AUD] 澳元 ?ATOXy  
Australian Options Market 澳大利亚期权市场 _Tf4WFu2  
Australian Securities Commission 澳洲证券事务监察委员会 n!NS(.o  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 h}*/Ge]aM  
Australian Stock Exchange 澳大利亚证券交易所 MLoYnR^  
Austrian Schilling [ATS] 奥地利先令 igIRSN}h  
authentication 认证；鉴证 mkYqpD7  
authority to purchase 委托购买证；委购书 zDw5]*R  
authorization 认可；核准；授权；授权书 G'oG</A  
authorization by direction 指示授权 fa++MNf}3  
authorization by instruction 指令授权 419x+3>}  
authorization by warrant 令状授权 Q3 u8bx|E  
authorization of unit trust 单位信托的认可 ey2S#%DF]  
authorized agent 指定代理人 a2dnbfSWa[  
authorized capital 法定资本 8VeQ-#7M/  
authorized clerk 出市员 TV<'8L  
authorized dealer 认可交易商 brW :C?}  
authorized financial institution 认可财务机构 lhYe;b(  
authorized fund 认可基金 {{B%f.  
authorized fund house 获授权的基金公司；认可基金公司 B P2=2)Q  
authorized institution 认可机构 VXYK?Qc'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 : ]sUpO  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 **$LR<L  
authorized insurer 获授权保险人；获认可承保人 <L"GqNuRQ  
authorized investment 特准投资项目 8kU!8^mH  
authorized person 获授权人 I$<<(VWH  
authorized representative 获授权代表 H
7d/X  
authorized share capital 法定股本 5MN8D COF  
automated quotation system 自动报价系统 Ont%eC\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^5H >pat  
自动交易系统〔香港期货交易所有限公司〕 "Q!(52_@J  
automatic adjustment mechanism 自动调整机制 jBgP$g  
automatic adjustment system 自动调整系统 ,quoRan  
Automatic Clearing House 自动票据交换所 -*$HddD  
automatic exchange rates accumulation system 自动化汇率累集系统 =h0,?]z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 [Jogt#Fj ]  
automatic teller machine [ATM] 自动柜员机 W8ouO+wK  
autopay 自动转帐 `Gn50-@  
available assets 可用资产 *VFf.aPwYi  
available fiscal reserve 现存财政储备 P!H_1RwXKC  
available profit 可用利润 [<%H>S1  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 4x  
average 平均；平均数；海损 mS^tX i5hg  
average basic salary 平均基本薪金 Kla'lCZ  
average consumer expenditure 平均消费开支；一般消费开支 ?AJKBW^  
average cost 平均成本 te3}d'9&|  
average cost of land production 增辟土地平均成本 OR%'K2C6S  
average daily turnover 平均每日成交额 X$ s:>[H  
average daily wage rate 平均每日工资率 *h'=3w:G  
average expenditure pattern 平均开支模式 _a6[{_Pc  
average growth rate 平均增长率 =p*]Az  
average net fixed assets 固定资产平均净值 77\]B  
average of relatives 相对价格平均数 Xs~[&  
average price 平均价格 <eQj`HL  
average propensity to consume 平均消费倾向；一般消费倾向 x4E7X_  
average propensity to save 平均储蓄倾向；一般储蓄倾向 )%`^xR  
average rate 平均率 /H8g(  
average revenue 平均收入；平均收益 ~]nSSD)\  
average stock 平均库存；平均存货 c(!6^qk]!`  
average yearly rent 平均年租 wB!Nc Y\p  
avoidance of double taxation 避免双重课税 j!U-'zJ  
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 C-\S/y
d  
yCVI\y\B  
给你加分了