一些有用的会计术语(也不知道发的地方对不对)A

A: P:k+ y$  
A share Ａ股；甲类股份 8(lR!!=q  
abatement of tax 减税；减扣免税额 L:@fP~Erh  
ABN AMRO Bank N.V. 荷兰银行 }y6q\#G  
above-the-line expenditure 线上项目支出；经常预算支出 #U ASH&  
above-the-line receipt 线上项目收入；经常预算收入 pRi<cO  
ABSA Asia Limited 南非联合亚洲有限公司 C6jR=@42Q  
absolute change 绝对数值变更 zN!j%T.e  
absolute expenditure 实际开支 BStk&b  
absolute guideline figure 绝对准则数字 kOjf #@c  
absolute interest 绝对权益 Lm6**v  
absolute order of discharge 绝对破产解除令 u =J&~  
absolute profit margin 绝对利润幅度 ~L{l+jK$p  
absolute value 实值；绝对值 VkZ.6kV  
absolutely vested interest 绝对既得权益 =Op+v"  
absorbed cost 已吸收成本；已分摊成本 ,_ .v_
  
absorption 吸收；分摊；合并 9Ah[rK*}  
absorption rate 吸收率；摊配率；分摊率 8-Me.2K  
ACB Finance Limited 亚洲商业财务有限公司 |"]PCb)!  
acceptable form of reciprocity 合理的互惠条件 I=IjdwbH  
acceptable rate 适当利率；适当汇率 wK!~tYxP  
acceptance agreement 承兑协议 h|)vv4-d|  
acceptance for honour 参加承兑 lV6dm=k  
acceptor 承兑人；接受人；受票人 PsnGXcj  
acceptor for honour 参加承兑人 ke%pZ7{u  
accident insurance 意外保险 8P2 J2IU  
Accident Insurance Association of Hong Kong 香港意外保险公会 )Gk`[*q ;  
accident insurance scheme 意外保险计划 s_Wyh !@M  
accident year basis 意外年度基准 F9flSeN  
accommodation 通融；贷款 wtH~-xSB|  
accommodation bill 通融票据；空头票据 XP
3xJm3  
accommodation party 汇票代发人 p|[B =.c{  
account balance 帐户余额；帐户结余 WZn.;  
account book 帐簿 <1"+,}'x  
account collected in advance 预收款项 BVpO#c~I  
account current book 往来帐簿 ynwG\V  
account of after-acquired property 事后取得的财产报告 rs;r $  
account of defaulter 拖欠帐目  P_Hv%g  
account payable 应付帐款 ig!7BxM)<h  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 )rtomp:X  
account receivable 应收帐款 o:p *_>&  
account receivable report 应收帐款报表 /4irAG% Oj  
account statement 结单；帐单；会计财务报表 s?C&s|'.  
account title 帐户名称；会计科目 @xAfZb2E  
accountant's report 会计师报告 Z`Z5sj 4{  
Accountant's Report Rules 会计师报告规则 -{jdn%Y7CK  
accounting and auditing procedure 会计与审计程序；会计与核数程序 1AD]v<M  
Accounting Arrangements 《会计安排》 Jxl6a:  
accounting basis 会计基础 7cTk@Gq  
accounting by Official Receiver 破产管理署署长呈交的帐目 q3P+9/6  
Accounting Circular 《会计通告》 V 9;[M;  
accounting class 会计类别 'T8
W!&$  
accounting date 记帐日期；会计结算日期  Mps5Vv  
accounting for money 款项核算 pv,45z0
 
Accounting Officer 会计主任 5h{`<W  
accounting period 会计报告期；会计期 +-$Ko fnM  
accounting policy 会计政策；会计方针 h6D^G5i  
accounting practice 会计惯例 BS1A
p  
accounting principle 会计准则 B.dT)@Lx0  
accounting record 会计记录 ('[TLHP  
accounting report 会计报告 kHK0(bYK  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 </`yd2>
 
Accounting Society of China 中国会计学会 7'lZg<z{~j  
accounting statement 会计报表 +&=?BC}L9^  
accounting system 会计制度；会计系统  jN*:QI  
accounting transaction 会计事项；帐务交易 4JyM7ePND}  
accounting treatment 会计处理 %;"@Ah  
accounting year 会计年度 {*m?Kc7k  
accretion 增值；添加 SPkn3D6  
accrual 应计项目；应累算数目 ipE]}0q  
accrual basis 应计制；权责发生制 <wd]D@l7r  
accrual basis accounting 应计制会计；权责发生制会计 +9;2xya2  
accrue 应累算；应计 sW@krBxMv  
accrued benefit 应累算利益 T^.Cc--c  
accrued charges 应计费用 aM3gRp51cj  
accrued cumulative preference share dividend 应累算的累积优先股股息 BMyzjteS+  
accrued expenses 应累算费用 S.*~C0"  
accrued interest payable 应付利息；应计未付利息 K%5"u'  
accrued interest receivable 应收利息；应计未收利息 e^1uVN  
accrued right 累算权益  |a^U]  
accruing profit 应累算的利润 \}0-^(9zd  
accumulated fiscal reserve 累积财政储备 f58?5(Dc|  
accumulated profit 累积利润；滚存溢利 4,p;Km&  
accumulated reserve 累积储备 V ~{fB~  
accumulation of surplus income 累积收益盈余 {R6HG{"IS6  
acquired assets 既得资产 ;q>9W,jy  
acquisition 收购；购置；取得 zCaT tb|@  
acquisition cost 购置成本 gb|Q%LS9R  
acquisition expenses 购置费用 =n(3o$r(  
acquisition of 100% interest 收购全部股权 TI|/u$SJ<Z  
acquisition of control 取得控制权 PJ4(}a  
acquisition of fixed assets 购置固定资产 @~td`Z?1y  
acquisition of shell “买壳” ,E )|y4  
acquisition price 收购价 0MF}^"R  
act of God 天灾 c]k*}W3T  
acting partner 执事合伙人 eGL1  
active market 买卖活跃的市场；交投畅旺的市场；旺市 {-/^QX]6  
active partner 积极参与的合伙人  AnBJ(h  
active trading 交投活跃 G\d$x4CVGc  
actual circulation 实际流通 8jlL
UG:g  
actual cost 实际成本 yY).mxRN  
actual expenditure 实际开支；实际支出 ;E^K.6  
actual income 实际入息；实际收入；实际收益 /b#l^x:j  
actual market 现货市场 Ta=s:trP  
actual price 现货价；实际价格 @@G6p($  
actual profit 实际利润 -e GL)M  
actual quotation 实盘；实际价位；实际报价 Q n)d2-<  
actual year basis 按实际年度计算 $tqJ/:I  
actuals 实货 T#@lDpO  
actuarial investigation 精算调查 y[};J vk  
actuarial principle 精算原则 K>:]Bx#F7  
actuarial report 精算师报告 xgu `Q`~  
Actuarial Society of Hong Kong 香港精算学会 cf_|nL#9  
actuarial valuation 精算师估值 x3+oAb@o/  
actuary 精算师 d~J-|yyT  
ad referendum agreement 暂定协议；有待覆核的协定 Hy:V`>  
ad valorem duty 从价税；按值征税 B5%n(,Lx  
ad valorem duty system 从价税制 72uz<i!&$  
ad valorem fee 从价费 {V19Zv"j  
ad valorem tariff 从价关税 q/9H..6  
additional allowance 额外免税额 T=f|,sK +7  
additional amount for unexpired risk 未过期风险的额外款额 CG\tQbum  
additional assessable profit 补加应评税利润 `O?T.p)  
additional assessment 补加评税 @&F@I3`{  
additional commitment 额外承担 {=2DqkTD  
additional commitment vote 额外承担拨款 2NGeC0=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p/Sbt/R  
additional dependent parent allowance 供养父母额外免税额 z+}QZ>  
additional provision 额外拨款 CbBSFKM  
additional stamp duty 附加印花税 e>rRTN  
additional tax 补加税罚款；补加税款 wBj-m  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 2|iV,uJ&  
adjudged bankrupt 被裁定破产 \2-@'^i  
adjudicated bankrupt 裁定破产人 f>o,N{|  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 k,F"-K+M  
adjudication of bankruptcy 裁定破产；宣告破产 `A$!]&[~|  
adjudication of insolvency 裁定无力偿还债务 6DTTV66  
adjusted actual 经调整的实数；调整后的实数 M,5j5<7  
adjusted current assets 经调整的流动资产；调整后的流动资产 d$ACDX
2  
adjusted figure 经调整的数字；调整后的数额 g1E~+@  
adjusted liabilities 经调整的负债；调整后的负债 A5:qKaAq  
adjusted loss 经调整的亏损；调整后的亏损 1F8 W9b^D  
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 f"u*D,/sS  
adjusted profit 经调整的利润；调整后的利润 <:>SGSE9  
adjusted surplus 经调整的盈余额；调整后的盈余额 &GTI  
adjusted value 经调整的价值；调整后的价值 }TQ{`a@  
adjustment 调整；修订；理算〔保险〕 Am0{8
'  
adjustment centre 调剂中心 Qhi '')Q  
adjustment lag 调整过程的时间差距；调整时差 KOq
;jH{$  
adjustment mechanism 调整机制 moj]j`P5a  
adjustment of loss 亏损调整 / O/`<  
adjustment process 调整过程；调整程序 UV 4>N  
adjustment range 调整幅度 RgdysyB  
administered exchange rate 受管制汇率 YpAg  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 |'ln?D:&  
administration expenses 行政费用 8b.u'r174  
administration fee 手续费；行政费 WW2Ob*  
administration in bankruptcy 破产管理 <:FP4e "(  
administration order 遗产管理令 u=F+(NE"  
administrator 管理人；遗产管理人 yq-=],h  
administrator of the estate 遗产管理人 <:/&&@2  
admission of debt 债项承认书 }eQRN<}P  
admission of proof 接纳债权证明 @$"J|s3M  
advance 放贷款项；垫付款项；预支款项；预付款项 mffn//QS  
advance account 暂支帐目；预付款帐户 NgCuFL(Ic  
advance compensation 预付补偿金 u?Tpi[ #  
advance from shareholder 股东垫款 5AS[\CB4  
advance pending reimbursement 预支以待日后付还 \I-#1M  
advanced economy 先进经济体系 TC~Q G$NW  
advancement 预付；预付财产 ne61}F"E  
advances warrant 垫款令 FsB^CxVg  
advancing 贷出 ,t{,_uPJY  
adverse balance 逆差 )3YtIH_  
adverse exchange 逆汇 4h!f/aF'  
advertisement addressed to shareholders 在报章刊登的致股东通告 ,/&'m13b/L  
advice for collection 托收通知书 l.\r
e"Q  
advice of drawing 提款通知书；汇票通知书 ECdvX0*a  
advice of payment 付款通知 1aVa0q<  
Advisory Committee [Securities and Futures Commission] J`q]6qf#  
谘询委员会〔证券及期货事务监察委员会〕 Q-Ux<#
  
Advisory Committee on Diversification 经济多元化谘询委员会 \l"&A  
affidavit 誓章；遗产申报誓章 %<?0apO  
affidavit of no receipt 述明无收款的誓章 E5el?=,i  
affiliate 联号；联营公司；附属公司 _zt19%Wg  
affiliated company 附属公司；联号；联营公司 - K%,^6  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 k%wn0Erd  
affordability 负担能力 J89Dull  
African Development Bank [AfDB] 非洲开发银行 TSAU?r\P  
after-acquired property 事后取得的财产 ^=n+T7"J  
after-hours dealing 市后交易
@D-AO_  
after-tax profit 税后盈利；税后利润；税后溢利 GLn{s  
agency agreement 代理协议 i&njqK!wS  
agency expenses 代理机构的开支 >-_d CNZ  
agency fee 代理费 F62V3 Xy  
Agency Law 《代理法》
IW8+_#d  
agent 代理人；承销人 7"7rmZ   
agent of company 公司代理人 cYx4~V^  
agent's fee 代理人费；经纪费 ^_5L"F]sP  
aggregate 总计；总数；总体数字 ihh4pD27g  
aggregate amount 总款额；总额 Q9d`z
R]  
aggregate assets and liabilities 总体资产与负债 MS(JR  
aggregate at constant price 按固定价格计算的总体数字 yKXff1^M  
aggregate demand 总需求 e__@GBG  
aggregate gross position 总持仓量 Ftw;
Yz  
aggregate limit 总限额 l$K,#P<)  
aggregate of salaries tax 合计薪俸税 AM"Nn L"  
aggregate performance 总体表现；总体业绩 4!asT;`'  
aggregate supply 总体供应 Q6o(']0  
aggregate surplus 总盈余 R1F5-#?'E  
aggregate total 整体总额 {7!UQrm<  
aggregate value 总值；合计价值 )eUW5 tS  
aggregated basis 合计基准 Zh5RwQNE~  
aggregated net chargeable income 合计应课税入息实额 p~ 
C.IG  
aggregation 合并计算；合计；总和 VL[R(a6c <  
aggregation of incomes of husband and wife 夫妇入息合并计算 Y+4o B  
aggregation of property 财产的总和 ky 8ep  
agio 差价；贴水 ml@2wGyf  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 tNsPB6Z  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,D\GGRw  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 nA|.t  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment S[tE&[$(p  
《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》 nf1#tlIJd  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment IchCACK  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 hlu:=<B  
agreement for a settlement 授产协议 ,+qVu,  
agreement for assignment 转让协议 22kpl)vbU  
agreement for sale 售卖协议；买卖协议 2,lqsd:xM  
agreement for sale and purchase 买卖协议 "#v=IJy&r  
agreement for the payment of interest 支付利息协议 vHAg-Avc  
agreement for the repayment of money 还款协议 7iHK_\tn  
agreement of reinsurance 再保险协议 2L AYDaS  
Agricultural Bank of China 中国农业银行 k5kdCC0FCk  
air passenger departure tax 飞机乘客离境税 -(`OcGM'L  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 L=2y57&Y  
airport tax 机场税 QDpEb=|S  
alcohol duty 酒精税 iv phlw  
alienation 让与；让渡；转让 n~g)I&  
alimony 生活费；赡养费 ]zO/A4  
All Ordinaries Index [AOI] 所有普通股指数 :16P.z1L  
all risks 全险；综合险 T!wo2EzE  
All Sales Record for Stock Market 《股票市场成交报告》 Te2zK7:  
Allied Capital Resources Limited 新联财务有限公司 /8VP[i)u  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 g8!wb{8?s  
allocation letter 拨款信件 HTe<x  
allocation of fund 分配款项；预留款项 ;"O&X<BX-  
allocation of profit 利润分配；溢利分配 k
{gLMl  
allocation warrant 拨款令 C^QtSha
 
allotment 分配；配股 O62b+%~F  
allotment notice 股份配售通知；配股通知 pV6d Id  
allotment of shares 股份分配 yq+!czlZ  
allowable 可获宽免；免税的 Z/^
 u  
allowable business loss 可扣除的营业亏损 e]=!"nJ+  
allowable expenses 可扣税的支出 1!pa;$L  
allowance 免税额；津贴；备抵；准备金 2+Px'U\  
allowance for debts 债项的免税额 jBaB@LO9G  
allowance for depreciation by wear and tear 耗损折旧免税额 :'aAZegQY  
allowance for funeral expenses 殡殓费的免税额 3E f1bhi  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 0y&I/2  
allowance for repairs and outgoings 修葺及支出方面的免税额 tpy>OT$  
allowance to debtor 给债务人的津贴 Qu,8t8  
alteration of capital 资本更改 9h/>QLx  
alternate trustee 候补受托人 P}.7Mehf  
amalgamation 合并 AxxJk"v'y  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .^$YfTabq  
ambit of charges 征税范围；收费范围 JQ:Ri  
amended valuation 经修订的估值 E;21?`x5  
American Commodities Exchange 美国商品交易所 #,{+3Y&5-+  
American Express Bank Limited 美国运通银行 E7Cy(LO  
American Stock Exchange 美国证券交易所 [~:-&  
amortization 摊销 _C\[DR0n  
amount due from banks 存放银行同业的款项 =)O,`.M.Y  
amount due from banks abroad 存放海外银行同业的款项 47r_y\U h  
amount due from holding companies 控股公司欠款 g%u&Zkevx  
amount due from local banks 存放本港银行同业的款项 56l@a{  
amount due to banks 银行同业的存款 ~}K5#<  
amount due to banks abroad 海外银行同业的存款 8q`$y$06Dk  
amount due to holding companies 控股公司存款 ^-FRTC  
amount due to local banks 本港银行同业的存款 86f2'o+  
amount due to outport banks 外埠银行同业的存款 CF|]e:  
amount for note issue 发行纸币的款额 *&Z7m^`FQ  
amount of bond 担保契据的款额 WvHw{^(lF  
amount of consideration 代价款额 (HoqR  
amount of contribution 供款数额 ,G#.BLH cX  
amount of indebtedness 负债款额 g'];Estb~  
amount of principal of the loan 贷款本金额 1 nvTce  
amount of rates chargeable 应征差饷数额 '8Phxx|  
amount of share capital 股本额 ?Qb<-~~ j1  
amount of sums assured 承保款额 @\&m+;6  
amount of variation 变动幅度 Th`skK&U  
amount of vote 拨款数额 S osj$9E  
amount payable 应付款额 LQnkcV  
amount receivable 应收款额 10#oG{9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +.y .Mp  
analysis 分析 \D>$aLO*?  
ancillary risk 附属风险 iqnJ~g  
annual account 周年帐目；周年帐目报表；年度决算；年结 T]Nu)  
annual accounting date 年结日期 Av0y?oGH  
annual allowance 每年免税额；年积金；年度津贴；年津 ~j#~\Ir  
annual balance 年度余额 >:=|L%]s;\  
annual disposable income 每年可动用收入 (;. AS  
annual estimates 周年预算 -C#PQV  
annual fee 年费 }HEvr)v9  
annual general meeting 周年大会 >zkRcm  
annual growth rate 年增率；每年增长率 @pGZLq  
annual long-term supplement 长期个案每年补助金 Ifk
#/d  
annual pensionable emolument 可供计算退休金的年薪 s] /tYJYl  
annual report 年报 /v095H@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .oEmU+  
annual return 周年报表；周年申报表；每年报税表格 X0{/ydGF8  
Annual Return Rules 《周年报表规则》 1_$xSrwcF  
annual review of consumer prices 每年消费物价回顾 nN$Y(2ZN  
annual roll-forward basis 逐年延展方式 8Ry7
4|`=R  
annual salary 年薪 Ax oD8|  
annual statement 年度报表；年度决算表 H"2uxhdLK3  
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 ?=GXqbS"  
annuitant 年金受益人 8+mH:
O  
annuity 年金
S'dV>m`  
annuity contract 年金合约 6.t',LTB  
annuity on human life 人寿年金 I2(zxq&2M\  
antecedent debt 先前的债项 :a:[.  
ante-dated cheque 倒填日期支票 iVB^,KQ@  
anticipated expenditure 预期开支 V8=Y@T,  
anticipated net profit 预期纯利 C8a*Q"  
anticipated revenue 预期收入 D71;&G]0  
anti-inflation measure 反通货膨胀措施 ( *G\g=D  
anti-inflationary stance 反通货膨胀立场 M.h`&8  
apparent deficit 表面赤字 6)pH|d.FR  
apparent financial solvency 表面偿债能力 w@
2Vts  
apparent partner 表面合伙人 reo{*)%  
application for personal assessment 个人入息课税申请书 (I@bkMp  
application of fund 资金应用 E^w:KC2@  
application to release as liquidator and to destruct the books of accounts and documents tgL$"chj@x  
申请免除清盘人职务及毁灭帐簿与文件 Y+/JsOD  
appointed actuary 委任精算师 D .vw8H3  
appointed auditor 委任核数师；委任审计师 E2GGEKrW  
appointed trustee 委任的受托人 iAY!oZR(WT  
appointer 委任人 \yrisp#`  
apportioned pro rata 按比例分摊 :hGPTf  
apportionment 分配；分摊 _wb0'xoK"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 P)dL?vkK  
apportionment formula 分摊方程式 MJj4Hd  
apportionment of estate duty 遗产税的分摊 {F&-7u0  
appraisal 估价；评估 >-E<n8  
appreciable growth 可观增长 ,_!6U  
appreciable impact 显着影响 ~.PP30'  
appreciable increase 可观增长 GFSt<k)  
appreciation 增值；升值 [NnauItI  
appreciation against other currencies 相对其他货币升值 `SO|zz|'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ou'?]{  
appreciation tax 增值税 TJ?g%  
appropriation 拨款；拨用；拨付 =Nz0.:  
appropriation account 拨款帐目 !gwjN_ZJ^  
Appropriation Bill 拨款法案 3E}EBJLsZ  
appropriation-in-aid system 补助拨款办法 Dj\e@?Y  
approved assets 核准资产 DjMf,wX-{  
approved basket stock 认可一篮子证券 (Lh#`L?x  
approved budget 核准预算 s!/TU{8J  
approved charitable donation 认可慈善捐款 I[o*RKT'"  
approved charitable institution 认可慈善机构 ctQbp~-  
approved currency 核准货币；认可货币 DOm[*1@^  
approved estimates 核准预算 3+MB5T  
approved estimates of expenditure 核准开支预算 `ir3YnT+  
approved overseas insurer 核准海外保险人 elJ)4Em  
approved overseas trust company 核准海外信托公司 9ykM3  
approved pooled investment fund 核准汇集投资基金 "s W-_j
]  
approved provident fund scheme 认可公积金计划 P[t$\FS  
approved provision 核准拨款 Kex[ >L10G  
approved redeemable share 核准可赎回股份 0ZAj=u@O  
approved regional stock 认可地区性证券 l2b{u GE  
approved retirement scheme 认可退休金计划 R)!`JKeO/  
approved subordinated loan 核准附属贷款 t?;T3k[RM  
arbitrage 套戥；套汇；套利 4X NxI1w)  
arbitrageur 套戥者；套汇者 b(GFMk  
arbitrary amount 临时款项 Np)3+!^1"  
arrangement 措施；安排；协定 &R+#W  
arrears 欠款 jdevat,&u  
arrears of pay 欠付薪酬 j-]&'-h}#  
arrears of revenue 逾期未收税款；逾期未收的帐项
QzGV.Mt2  
articles of association 组织章程；组织细则；组织章程细则 JM0I(%Z%  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 vUQFQ  
ascertainment of profit 确定利润 7J>Gd  
"Asia Clear" “亚洲结算系统”
(7lBID4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 l#3($QV,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 G,&%VQ3P>  
Asian Development Fund [ADF] 亚洲发展基金 EruP  
Asian dollar bond 亚洲美元债券 ,KW;2t*IQ@  
Asian dollar market 亚洲美元市场 Hv#q:R8  
Asian dollar rate 亚洲美元利率 9-*NW0  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ]kktoP|D  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 B%<e FFV\  
asked price 沽盘；喊价；索价；卖方报价 kL@Wb/K JP  
assessable income 应评税入息 dOa!htx]  
assessable loss 应评税亏损 S_J :&9L  
assessable profit 应评税利润 "YFls#4H-  
assessable value 应评税值 h?@G$%2  
assessed profit 估定利润 )tZ`K |  
assessed value 经评估价值 .M|>u_<Qd  
assessment 评税；评定；估价；评税单 f<[jwhCWV  
assessment number 评税编号；估价编号 i~=s^8n`l  
assessment of additional tax 补加税评税 l52a\
/  
assessment of performance 业绩评估；实绩评价 5''*UFIF1  
Assessor 评税主任 {}e^eJ  
asset price bubbles 资产价格泡沫 !7H6i#g*  
asset-backed securities 具资产保证的证券 zLjgCS<7  
assets accretion 资产增值 <v]9lw'  
assets and liabilities 资产与负债 4h 5_M8I  
assets betterment statement 资产递增表；资产改进表 \Z)1 ?fq  
assets lending 实物放款；有抵押贷款 Uv?'m&_  
assets of the company passing on the death 死者去世时转移的公司资产 {sN"(H4$  
assets pledged as security for liabilities 用作负债抵押的资产 lpQP"%q  
assets portfolio 资产投资组合 TZ^LA L'8_  
assets price 资产价格 aP
~gaSx  
assets quality 资产质素 ph30'"[Z}  
assets realization 资产变现 Qb^q+C)o]  
assets refinancing arrangement 资产再集资安排 wN]J8Ir  
assets securitization 资产证券化 lhn8^hOJ/  
assets situated outside Hong Kong 在香港以外地方的资产 :,]S}R  
assets stripping 削减资产；拆卖资产 jy$@a%FD  
assets value 资产值 fhpX/WE6  
assignee 承让人 V: p)m&y6  
assignment 转让；转让书；转让契 gqiXmMm:9  
assignment of interest 权益转让 _pDjg%A>n  
assignment of letters patent and trade mark 专利证书及商标转让 =(U/CI  
assignment of property 物业转让；物业转让书 K\=8eg93Z  
assignment right 转让权 -R+zeu(e'  
assignor 转让人 ;'kI/(;;C  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 9$WJ"]  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 i1*C{Lf;%)  
associate member 附属会员 +Takde%~  
associated body corporate 相联法人团体 ]Bu DaxWN  
associated company 相联公司；联属公司 %&] 1Fh
L  
associated corporation 相联法团 p]LnE`v  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] )y50Mb0+  
公认会计师公会〔英国〕 r7z6___  
Association of Futures Exchange Brokers 香港期货经纪协会 G\Hq/4  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 vP]9;mQ  
association of underwriters 承保人组织 (}H ,ng'4  
assumption of control 接管 y,C!9l  
assurance 担保；保险；转易；转易书 >Gd.&flSj
 
assurance of interest 权益的转易 u]vPy ria  
at 19XX price 按一九ＸＸ年价格计算 k'13f,o}  
at a discount 按赔价计算；按贴水价格计算；打折扣 Y5TS>iEE]  
at a premium 按溢价计算；按升水价格计算 nsJ:Osq|  
at call 通知付款；按通知 ;x[pM_  
at constant market price 按固定市价计算 ")\aJ8  
at constant price 按固定价格计算 eqzTQen8q  
at cost 按成本计算 =t+('  
at current market price 按当时市价计算；按现时市价计算 _x\m|SF_g  
at current price 按当时价格计算；按现时价格计算 qb7^VIo%c  
at factor cost 按要素成本计算；按生产要素成本计算 }5S2p@W)  
at money-of-the-day price 按付款当日价格计算 Dt}dp_  
at or better 按指定或较佳价位〔买卖指令〕 ??xlA-E  
at par 按面值计算；平价 ?vbDB4  
at sight 见票即付 0<P(M:a  
at the close 按收市盘 g{ (@uzqG  
at the opening 按开市盘 ?iz<  
attestation 见证；见证条款 OhWC}s  
at-the-money option 平价期权 |$w*RI0C  
attorney 受权人；受托代表人 aPBX=;(  
attornment 新拥有人承认书 OXtBJYe  
attributable profit 可归属利润 B3b,F
#  
attributable share value 可归属股份价值 `ut)+T V  
Auckland Stock Exchange 奥克兰证券交易所 !RMS+Mm?  
auction 拍卖 h%b
hrkD  
auctioneer 拍卖商 Qilj/x68  
audit 审计；核数 zeOb Aw1O  
Audit Commission 审计署 FN{/.?w(  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >ZCo 8aK  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 9+VF<
;Xw  
audit review 帐目审查 JLW$+62  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 K`+vfqX  
audited account 审计帐目；经审计的帐目 [}k|  
audited annual account 经审计的周年帐目 &l^n4  
audited balance sheet 经审计的资产负债表 BR3mAF  
auditor 核数师；核数主任；审计师 wixD\t59X  
auditor's certificate 核数师证明书；审计师证明书 mTd<2Hy  
auditor's report 核数师报告；审计师报告 #eEvF  
Aussie bond 澳元债券 g~R/3cm4  
austerity budget 紧缩预算 Uz>Yn&{y6  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Z[;#|$J  
Australia All Ordinaries Index 澳洲所有普通股票指数 6Kht:WE  
Australian Dollar [AUD] 澳元 O]_={%   
Australian Options Market 澳大利亚期权市场 =YoTyq\  
Australian Securities Commission 澳洲证券事务监察委员会 sMJ#<w}Q  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 g\J)= ,ju,  
Australian Stock Exchange 澳大利亚证券交易所 lZ a?Y@
 
Austrian Schilling [ATS] 奥地利先令 vahf]2jEB  
authentication 认证；鉴证 NKh,z& _5-  
authority to purchase 委托购买证；委购书 u[[/w&UV.,  
authorization 认可；核准；授权；授权书 `i4I!E  
authorization by direction 指示授权 !u0U5>ccw  
authorization by instruction 指令授权 .CmL7 5  
authorization by warrant 令状授权 #_p  
authorization of unit trust 单位信托的认可 oP-;y&AS  
authorized agent 指定代理人 7K !GK  
authorized capital 法定资本 lm &^tjx  
authorized clerk 出市员 r`>~Lp
`  
authorized dealer 认可交易商 J[+Tj@n'  
authorized financial institution 认可财务机构 TAAR'Jz S  
authorized fund 认可基金 >C^/,/%v  
authorized fund house 获授权的基金公司；认可基金公司 0# UAjT3  
authorized institution 认可机构 P%jkKE?B4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?1DUNZ6  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 wz@/5c/u  
authorized insurer 获授权保险人；获认可承保人 !h/
dZ`#  
authorized investment 特准投资项目 % &+|==-  
authorized person 获授权人 Zih5/I  
authorized representative 获授权代表 Fj3^ #ly  
authorized share capital 法定股本 |$w0+bV*  
automated quotation system 自动报价系统 0$
?qoS  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 6m\*]nOy4  
自动交易系统〔香港期货交易所有限公司〕 xOgq-@`  
automatic adjustment mechanism 自动调整机制 (WkTQRcN,  
automatic adjustment system 自动调整系统 a[JZ5D  
Automatic Clearing House 自动票据交换所 5~-}}F  
automatic exchange rates accumulation system 自动化汇率累集系统 YiBOi?h9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 XWf7"]%SX  
automatic teller machine [ATM] 自动柜员机 @2|G|C/]O}  
autopay 自动转帐 *|CLO|B)  
available assets 可用资产 &0i71!Oy  
available fiscal reserve 现存财政储备 * T\>  
available profit 可用利润 $uTlbAuv  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 h+ TB]  
average 平均；平均数；海损 K9}jR@jy$  
average basic salary 平均基本薪金 6i^0T
 
average consumer expenditure 平均消费开支；一般消费开支 ~CulFxu  
average cost 平均成本 ?9,YVylg  
average cost of land production 增辟土地平均成本 jUZ[`f;  
average daily turnover 平均每日成交额 |y'b217t  
average daily wage rate 平均每日工资率 u4C1W|x  
average expenditure pattern 平均开支模式 <JJkki  
average growth rate 平均增长率 h bdEw=r?  
average net fixed assets 固定资产平均净值 >pa\n9=Q^  
average of relatives 相对价格平均数 =Y:5,.U  
average price 平均价格 @Z,qu2~|!  
average propensity to consume 平均消费倾向；一般消费倾向 (OQi%/Oy  
average propensity to save 平均储蓄倾向；一般储蓄倾向 q>c+bo 6  
average rate 平均率 h#;?9DP  
average revenue 平均收入；平均收益 [I_BCf  
average stock 平均库存；平均存货 &7lk2Q\  
average yearly rent 平均年租 {M
A@A5  
avoidance of double taxation 避免双重课税 =cknE=  
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 pEJ#ad  
ho(5r5SNE  
给你加分了