一些有用的会计术语(也不知道发的地方对不对)A

A: !8Q9RnGn  
A share Ａ股；甲类股份 )lB*] n`Z]  
abatement of tax 减税；减扣免税额 p?eQN Y  
ABN AMRO Bank N.V. 荷兰银行 -Hu]2J)  
above-the-line expenditure 线上项目支出；经常预算支出 C**kJ  
above-the-line receipt 线上项目收入；经常预算收入 J|[`8 *8  
ABSA Asia Limited 南非联合亚洲有限公司 Ov8{ny  
absolute change 绝对数值变更 X.<2]V7!  
absolute expenditure 实际开支 ' $X}'u  
absolute guideline figure 绝对准则数字 @)m+b;  
absolute interest 绝对权益  Q-Rt  
absolute order of discharge 绝对破产解除令 HH,G3~EBF  
absolute profit margin 绝对利润幅度 p4I6oS`/.  
absolute value 实值；绝对值 ~CL^%\K  
absolutely vested interest 绝对既得权益 ;gv9J[R  
absorbed cost 已吸收成本；已分摊成本 t&Z:G<;  
absorption 吸收；分摊；合并 qf6}\0   
absorption rate 吸收率；摊配率；分摊率 SZ"^>}zl=  
ACB Finance Limited 亚洲商业财务有限公司 Q5qQ%cu  
acceptable form of reciprocity 合理的互惠条件 KoO\<_@";  
acceptable rate 适当利率；适当汇率 3?oj46gP  
acceptance agreement 承兑协议 XW9 [VUW~  
acceptance for honour 参加承兑 y5bELWA  
acceptor 承兑人；接受人；受票人 jYJfo<  
acceptor for honour 参加承兑人 $)Pmr1==  
accident insurance 意外保险 *`.4M)Ym~  
Accident Insurance Association of Hong Kong 香港意外保险公会 3ZU<u;  
accident insurance scheme 意外保险计划 &y=~:1&f  
accident year basis 意外年度基准 
pM'AhzS  
accommodation 通融；贷款 oFUP`p%[  
accommodation bill 通融票据；空头票据 (_O_zu8_  
accommodation party 汇票代发人 9:jZ3U  
account balance 帐户余额；帐户结余 cE0Kvqe`  
account book 帐簿 Ok2>%e  
account collected in advance 预收款项 YC0FXNV  
account current book 往来帐簿 *FEY"W+bY  
account of after-acquired property 事后取得的财产报告 ;R.l?Bg  
account of defaulter 拖欠帐目 2d Px s:8&  
account payable 应付帐款 LXQ-J  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !t92_y3  
account receivable 应收帐款 YKs^aQm#  
account receivable report 应收帐款报表 :ift{XR'  
account statement 结单；帐单；会计财务报表 gAgP("  
account title 帐户名称；会计科目 4`+hX'  
accountant's report 会计师报告 Oy/+uw^  
Accountant's Report Rules 会计师报告规则 {,rVA(I@  
accounting and auditing procedure 会计与审计程序；会计与核数程序 Nm]\0m0p-  
Accounting Arrangements 《会计安排》 fr<, LC.  
accounting basis 会计基础 g>*t"Rf:  
accounting by Official Receiver 破产管理署署长呈交的帐目 y*Wl(w3  
Accounting Circular 《会计通告》 E-q*u(IW  
accounting class 会计类别 m]NyE
MYg  
accounting date 记帐日期；会计结算日期 l+1GA0'JP  
accounting for money 款项核算 ,ZLg=  
Accounting Officer 会计主任 7`f',ZK%  
accounting period 会计报告期；会计期 y-c2tF@'v  
accounting policy 会计政策；会计方针 @7aSq-(_l*  
accounting practice 会计惯例 _ s[v:c  
accounting principle 会计准则 ~ -hH#5  
accounting record 会计记录 *qm@;!C  
accounting report 会计报告 ij=}
3;L_!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 x=(cQmQ  
Accounting Society of China 中国会计学会 .\>I-  
accounting statement 会计报表 <C9_5Ce~  
accounting system 会计制度；会计系统 8L7ZWw d  
accounting transaction 会计事项；帐务交易 #7A_p8  
accounting treatment 会计处理 D>Qc/+  
accounting year 会计年度 ?"[h P=3J  
accretion 增值；添加 "*E%?MG  
accrual 应计项目；应累算数目 p KF>_\   
accrual basis 应计制；权责发生制 Mo2b"A;}|  
accrual basis accounting 应计制会计；权责发生制会计 p7;/| ]o3  
accrue 应累算；应计 Ih.6"ISK}  
accrued benefit 应累算利益 IL]VY1'#  
accrued charges 应计费用 &zYo   
accrued cumulative preference share dividend 应累算的累积优先股股息 ,??%["R  
accrued expenses 应累算费用 F
hn=}7|4q  
accrued interest payable 应付利息；应计未付利息 B)M& FO  
accrued interest receivable 应收利息；应计未收利息 $}/ !mXI5  
accrued right 累算权益 WwF4`kxT
 
accruing profit 应累算的利润 S:En9E  
accumulated fiscal reserve 累积财政储备 BEzF'<Z  
accumulated profit 累积利润；滚存溢利 93npzpge  
accumulated reserve 累积储备 ?>W4*8(  
accumulation of surplus income 累积收益盈余 6Q._zk  
acquired assets 既得资产 # N.(ZP  
acquisition 收购；购置；取得 %?3\gFvBo  
acquisition cost 购置成本 $(6 .K-D  
acquisition expenses 购置费用 LA.xLU3  
acquisition of 100% interest 收购全部股权 6%B5hv24v  
acquisition of control 取得控制权 Ppzd.=E  
acquisition of fixed assets 购置固定资产 +89s+4Jn  
acquisition of shell “买壳” bt,^-gt@  
acquisition price 收购价 &ns !\!  
act of God 天灾 89@e &h*  
acting partner 执事合伙人 {g>k-.  
active market 买卖活跃的市场；交投畅旺的市场；旺市 siHS@S  
active partner 积极参与的合伙人 Tej-mr3P  
active trading 交投活跃 eswsxJ/!  
actual circulation 实际流通 Jn>7MuG  
actual cost 实际成本 `
!j|Ym  
actual expenditure 实际开支；实际支出 XACbDKyS  
actual income 实际入息；实际收入；实际收益 P/'~&*m-  
actual market 现货市场 cia4!-#  
actual price 现货价；实际价格 /
QsFeH  
actual profit 实际利润 ^ )Lh5   
actual quotation 实盘；实际价位；实际报价 Xh
/i5}5 t  
actual year basis 按实际年度计算 ?
[K+Ym+  
actuals 实货 w`vJE!4B  
actuarial investigation 精算调查 iTt"Ik'  
actuarial principle 精算原则 wR?M2*ri   
actuarial report 精算师报告 oOhm`7iy  
Actuarial Society of Hong Kong 香港精算学会 ,))UQ7N  
actuarial valuation 精算师估值 {P_~_5o_  
actuary 精算师 >69+e+|I  
ad referendum agreement 暂定协议；有待覆核的协定 $Wy7z^t  
ad valorem duty 从价税；按值征税 an 3"y6.8  
ad valorem duty system 从价税制 NW`.RGLI<  
ad valorem fee 从价费 xP.B,1\X  
ad valorem tariff 从价关税 ,x?H]a)  
additional allowance 额外免税额 {g2cm'hD  
additional amount for unexpired risk 未过期风险的额外款额 IPU'M*|Q  
additional assessable profit 补加应评税利润 .-;K$'YG  
additional assessment 补加评税 o
Vsj Q  
additional commitment 额外承担 FKd5]am  
additional commitment vote 额外承担拨款 L)'JkX J  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 u:pdY'`"#  
additional dependent parent allowance 供养父母额外免税额 "-4V48ci  
additional provision 额外拨款 66?!"w
  
additional stamp duty 附加印花税 mAFqA  
additional tax 补加税罚款；补加税款 ,uD F#xjl,  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 0KyujU?sF  
adjudged bankrupt 被裁定破产 nu] k<^I5|  
adjudicated bankrupt 裁定破产人 ={?}[E  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 O/wl";-  
adjudication of bankruptcy 裁定破产；宣告破产 I72UkmK`  
adjudication of insolvency 裁定无力偿还债务 }ZEh^zdz8  
adjusted actual 经调整的实数；调整后的实数 q
!k F  
adjusted current assets 经调整的流动资产；调整后的流动资产 AF1";duA  
adjusted figure 经调整的数字；调整后的数额 <R7*
00  
adjusted liabilities 经调整的负债；调整后的负债 `)F lb|da  
adjusted loss 经调整的亏损；调整后的亏损 eB78z@  
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 @.gT&H
q  
adjusted profit 经调整的利润；调整后的利润 _F^k>Lq&d  
adjusted surplus 经调整的盈余额；调整后的盈余额 _7YAF,@vT  
adjusted value 经调整的价值；调整后的价值 C|Bk'<MI  
adjustment 调整；修订；理算〔保险〕 zYdSg<[^  
adjustment centre 调剂中心 ~F*p
V*  
adjustment lag 调整过程的时间差距；调整时差 sB_o HUMH6  
adjustment mechanism 调整机制 !ZbNW4rIP  
adjustment of loss 亏损调整 U`JzE"ps]  
adjustment process 调整过程；调整程序 ]<q{0.  
adjustment range 调整幅度 $V~r*#$.  
administered exchange rate 受管制汇率 GA{>=Q_~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 $EbxV"b+  
administration expenses 行政费用 2#LcL  
administration fee 手续费；行政费 J"8bRp=/|  
administration in bankruptcy 破产管理 e| (jv<~r  
administration order 遗产管理令 yUQ;tTI  
administrator 管理人；遗产管理人 +15j^ Az  
administrator of the estate 遗产管理人 >U^AIaW  
admission of debt 债项承认书 !arcQ:T@G  
admission of proof 接纳债权证明 YWeEvo(,=  
advance 放贷款项；垫付款项；预支款项；预付款项 +~=>72/r  
advance account 暂支帐目；预付款帐户 <pGPuw|~I  
advance compensation 预付补偿金 g# :|Mjgh  
advance from shareholder 股东垫款 {a9Z<
P  
advance pending reimbursement 预支以待日后付还 ??{(.`}R~  
advanced economy 先进经济体系 -8qLshQ  
advancement 预付；预付财产 9Ps:]Kp!vN  
advances warrant 垫款令 ]DdD FLM  
advancing 贷出 4x=rew>Ew  
adverse balance 逆差
Mk= tS+  
adverse exchange 逆汇 Hjli)*ev  
advertisement addressed to shareholders 在报章刊登的致股东通告 *}3e'0`  
advice for collection 托收通知书 jK\2y|&&c  
advice of drawing 提款通知书；汇票通知书 K;G1cFFyG  
advice of payment 付款通知 f3U#|(%(*  
Advisory Committee [Securities and Futures Commission] A\ze3fmV  
谘询委员会〔证券及期货事务监察委员会〕 BD,JBu]  
Advisory Committee on Diversification 经济多元化谘询委员会 7|T<dfQk  
affidavit 誓章；遗产申报誓章 %96JH YcX  
affidavit of no receipt 述明无收款的誓章 {$>*~.Wu  
affiliate 联号；联营公司；附属公司 (`4^|_gw  
affiliated company 附属公司；联号；联营公司 -:m;ePK  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4QK([q  
affordability 负担能力 +H_Jr'/  
African Development Bank [AfDB] 非洲开发银行 6}IOUWLB@  
after-acquired property 事后取得的财产 &qFdP'E;$  
after-hours dealing 市后交易 kj
N9(&D  
after-tax profit 税后盈利；税后利润；税后溢利 @y->4`N  
agency agreement 代理协议 q^Lj)zmnK  
agency expenses 代理机构的开支 3j0/&ON  
agency fee 代理费 JGf6*D"O  
Agency Law 《代理法》 8nQlmWpJ  
agent 代理人；承销人 VZF/2d84&w  
agent of company 公司代理人 WDKj)f9cy  
agent's fee 代理人费；经纪费 e}f!zA  
aggregate 总计；总数；总体数字 eg)=^b  
aggregate amount 总款额；总额 6-gxba  
aggregate assets and liabilities 总体资产与负债 79uL"N;  
aggregate at constant price 按固定价格计算的总体数字 K8{j oh  
aggregate demand 总需求 .%3bXK+F  
aggregate gross position 总持仓量 mT5d[lz  
aggregate limit 总限额 b^ly  
aggregate of salaries tax 合计薪俸税 J @"wJEF  
aggregate performance 总体表现；总体业绩 d7^:z%Eb|  
aggregate supply 总体供应 zUXqTcj  
aggregate surplus 总盈余 P$.Azrl  
aggregate total 整体总额 q NU\XO`H  
aggregate value 总值；合计价值 wsP3hE' ]  
aggregated basis 合计基准 88d0`6K-9  
aggregated net chargeable income 合计应课税入息实额 wlC_rRj~  
aggregation 合并计算；合计；总和 qDhz|a#  
aggregation of incomes of husband and wife 夫妇入息合并计算 5h+g^{BE  
aggregation of property 财产的总和 M\,0<{  
agio 差价；贴水 5)V J  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 <X j:c2@  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment WDY,?  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 (p68Qe%OuG  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Lh"Je-x<<  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 -a]oN:ERb  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment O\XN/R3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ,y,NVF  
agreement for a settlement 授产协议 VGM8&J{o'  
agreement for assignment 转让协议 h -+vM9j  
agreement for sale 售卖协议；买卖协议 w@nN3U+  
agreement for sale and purchase 买卖协议 ;_of'  
agreement for the payment of interest 支付利息协议 waQNX7Xdn  
agreement for the repayment of money 还款协议 }Nl-3I.S^  
agreement of reinsurance 再保险协议 E92dSLhs5  
Agricultural Bank of China 中国农业银行 +kH*BhSj  
air passenger departure tax 飞机乘客离境税 ;QW6Tgt11  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 qUx!-DMY  
airport tax 机场税 ep3_G\m  
alcohol duty 酒精税 N|z-s  
alienation 让与；让渡；转让 joAR;J  
alimony 生活费；赡养费 eek5Xm  
All Ordinaries Index [AOI] 所有普通股指数 >6=yxCJ  
all risks 全险；综合险 fa/ '4  
All Sales Record for Stock Market 《股票市场成交报告》 WY?(C@>s  
Allied Capital Resources Limited 新联财务有限公司 D._q'v<  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8G1Tpn  
allocation letter 拨款信件 zbx,qctYo$  
allocation of fund 分配款项；预留款项 Yj/S(4(h?  
allocation of profit 利润分配；溢利分配 mDvZ1aj  
allocation warrant 拨款令 KZ`d3ad  
allotment 分配；配股 QT9(s\u  
allotment notice 股份配售通知；配股通知 WHvN6  
allotment of shares 股份分配 p44d&9  
allowable 可获宽免；免税的 6fY(u7m|p  
allowable business loss 可扣除的营业亏损 hqFK2 lR  
allowable expenses 可扣税的支出 g*
b%  
allowance 免税额；津贴；备抵；准备金 %$Wt"~WE"O  
allowance for debts 债项的免税额 C z4"[C`;  
allowance for depreciation by wear and tear 耗损折旧免税额 EfcoJgX  
allowance for funeral expenses 殡殓费的免税额 IJs*zzR  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 PsEm(.z  
allowance for repairs and outgoings 修葺及支出方面的免税额 Exc`>Y q  
allowance to debtor 给债务人的津贴 cA`R~o"  
alteration of capital 资本更改 R5r )01  
alternate trustee 候补受托人 6WgGewn  
amalgamation 合并 jkFS=eonK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >wdR4!x!?  
ambit of charges 征税范围；收费范围 `{N0+n  
amended valuation 经修订的估值 #|GP]`YT  
American Commodities Exchange 美国商品交易所 z~A||@4'  
American Express Bank Limited 美国运通银行 7sC$hm]  
American Stock Exchange 美国证券交易所 &rorBD 5aj  
amortization 摊销 be$wGO=Ts  
amount due from banks 存放银行同业的款项 E3_e~yu&  
amount due from banks abroad 存放海外银行同业的款项 L<J';#BD  
amount due from holding companies 控股公司欠款 ]H[RY&GY  
amount due from local banks 存放本港银行同业的款项 e8a_)TU?  
amount due to banks 银行同业的存款 Dvo.yn|kB  
amount due to banks abroad 海外银行同业的存款 P_
z3TK  
amount due to holding companies 控股公司存款 zW!3>(L/  
amount due to local banks 本港银行同业的存款 v~?d7p{  
amount due to outport banks 外埠银行同业的存款 z\oq b)a  
amount for note issue 发行纸币的款额 tcwE.>5O  
amount of bond 担保契据的款额 %^p1ax  
amount of consideration 代价款额 9|D!&=8   
amount of contribution 供款数额 n9050&_S  
amount of indebtedness 负债款额 }7IS:"tu  
amount of principal of the loan 贷款本金额 j7xoe9;TxI  
amount of rates chargeable 应征差饷数额 H"WkyvqXb  
amount of share capital 股本额 82YTd(yB
 
amount of sums assured 承保款额 /$! /F@^  
amount of variation 变动幅度 6sRn_y  
amount of vote 拨款数额 gJ+MoAM"  
amount payable 应付款额 AVOzx00U  
amount receivable 应收款额 Ii
?<Lz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 & *B@qQ  
analysis 分析 ,`^B!U3m   
ancillary risk 附属风险 8,a&i:C  
annual account 周年帐目；周年帐目报表；年度决算；年结 .*r?z
DV  
annual accounting date 年结日期 7F>5<Gv:-  
annual allowance 每年免税额；年积金；年度津贴；年津 PnFU{N  
annual balance 年度余额 xA`Q4"[I  
annual disposable income 每年可动用收入 (NFq/w%  
annual estimates 周年预算 pez[qs  
annual fee 年费 6U @3 xU`  
annual general meeting 周年大会 %?<C ?.  
annual growth rate 年增率；每年增长率 <[Q#}/$"  
annual long-term supplement 长期个案每年补助金 (VO) Q  
annual pensionable emolument 可供计算退休金的年薪 r'7;:  
annual report 年报 q^JJ5{36e  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %Fa/82:- "  
annual return 周年报表；周年申报表；每年报税表格 RN5\,>+  
Annual Return Rules 《周年报表规则》 .YYiUA-i9n  
annual review of consumer prices 每年消费物价回顾 PM=
Q\0  
annual roll-forward basis 逐年延展方式 ,LSF@1|Fx  
annual salary 年薪 (i.MxGDd  
annual statement 年度报表；年度决算表 ]N*q3y|)  
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 ]\v'1m"  
annuitant 年金受益人 drBWo|/  
annuity 年金 `a["`N^  
annuity contract 年金合约 lV
?rC z  
annuity on human life 人寿年金 )xiic3F  
antecedent debt 先前的债项 zQ(li9  
ante-dated cheque 倒填日期支票 AZ(["kh[  
anticipated expenditure 预期开支 |<\o%89AM  
anticipated net profit 预期纯利 aG%KiJ7KEN  
anticipated revenue 预期收入 qy`@\)S/5  
anti-inflation measure 反通货膨胀措施 QjWv?tm  
anti-inflationary stance 反通货膨胀立场 'aBX>M  
apparent deficit 表面赤字 u&I?LZ-=,  
apparent financial solvency 表面偿债能力 .6z#o{n  
apparent partner 表面合伙人 U-QK   
application for personal assessment 个人入息课税申请书 %ErLL@e  
application of fund 资金应用 L Bb&av  
application to release as liquidator and to destruct the books of accounts and documents qx18A  
申请免除清盘人职务及毁灭帐簿与文件 8+k\0fmy  
appointed actuary 委任精算师 MSUkCWt!  
appointed auditor 委任核数师；委任审计师 (Q o  
appointed trustee 委任的受托人 [D[s^<RJs  
appointer 委任人 4rO07)~l  
apportioned pro rata 按比例分摊 >DBaKLu\  
apportionment 分配；分摊 RgHPYf{  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 L}h?nWm8  
apportionment formula 分摊方程式 ~%qHJ4C  
apportionment of estate duty 遗产税的分摊 izebQVQO*  
appraisal 估价；评估 azr|
Fz/  
appreciable growth 可观增长 x>A(016:C  
appreciable impact 显着影响 /1zi(z   
appreciable increase 可观增长 }N]|zCEj  
appreciation 增值；升值 R3TdQ6j  
appreciation against other currencies 相对其他货币升值 :@y!5[88!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y#{ L}  
appreciation tax 增值税 T\:Vu{|  
appropriation 拨款；拨用；拨付 &{!FE`ZC_  
appropriation account 拨款帐目 Y/2@P
zA|  
Appropriation Bill 拨款法案 Wrf(
'  
appropriation-in-aid system 补助拨款办法 KqG:o+V=  
approved assets 核准资产 J/>Y mi,  
approved basket stock 认可一篮子证券 XpJT
/&4  
approved budget 核准预算 (@B gsY  
approved charitable donation 认可慈善捐款 :;cKns0OA  
approved charitable institution 认可慈善机构 G%Hr c  
approved currency 核准货币；认可货币 %{!*)V\  
approved estimates 核准预算 KS!mzq-  
approved estimates of expenditure 核准开支预算 !X$e;V"HX  
approved overseas insurer 核准海外保险人 dGt;t5AnV  
approved overseas trust company 核准海外信托公司 f>k]{W Y  
approved pooled investment fund 核准汇集投资基金 8)s}>:}  
approved provident fund scheme 认可公积金计划 Rb Jl;  
approved provision 核准拨款 mDEO$:A  
approved redeemable share 核准可赎回股份 Di5eD,N  
approved regional stock 认可地区性证券 ry\Nm[SQ  
approved retirement scheme 认可退休金计划 7;:R\d6iL  
approved subordinated loan 核准附属贷款 &|'1.^f@;E  
arbitrage 套戥；套汇；套利 dT4?8:  
arbitrageur 套戥者；套汇者 '`p#%I@  
arbitrary amount 临时款项 x9bfH1  
arrangement 措施；安排；协定 T?4MFx#  
arrears 欠款 bX6eNk-L  
arrears of pay 欠付薪酬 2 DJs'"8  
arrears of revenue 逾期未收税款；逾期未收的帐项 1Jg&L~Ws"  
articles of association 组织章程；组织细则；组织章程细则 y2;uG2IS_g  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 &m&Z^CA  
ascertainment of profit 确定利润 `wj<d>m  
"Asia Clear" “亚洲结算系统” KC9_H>  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 2a'b}<|[(  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5MfbO3  
Asian Development Fund [ADF] 亚洲发展基金 bg
q/]fI}  
Asian dollar bond 亚洲美元债券 J.W0F#?  
Asian dollar market 亚洲美元市场 m/Ou$  
Asian dollar rate 亚洲美元利率 cK%Sty'8+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 xa5^h]o  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 i2j_=X-  
asked price 沽盘；喊价；索价；卖方报价 HJ?p,V q5_  
assessable income 应评税入息 -f@~{rK.L  
assessable loss 应评税亏损 v^1_'PAXu  
assessable profit 应评税利润 k%YvJXL  
assessable value 应评税值 L'B= =#  
assessed profit 估定利润 `qn
Sq(tNq  
assessed value 经评估价值 JnQ5r>!>3  
assessment 评税；评定；估价；评税单 _LU]5$\
b  
assessment number 评税编号；估价编号 ~,3+]ts='\  
assessment of additional tax 补加税评税 o
*)>
aw  
assessment of performance 业绩评估；实绩评价 `n7*6l<k~4  
Assessor 评税主任 Z`y%#B6x.  
asset price bubbles 资产价格泡沫 R8O;8c?D  
asset-backed securities 具资产保证的证券 1vk&;  
assets accretion 资产增值 @xIKYJyU  
assets and liabilities 资产与负债 i%w[v_j  
assets betterment statement 资产递增表；资产改进表 %MGbIMpY  
assets lending 实物放款；有抵押贷款 >Vc;s!R  
assets of the company passing on the death 死者去世时转移的公司资产 4WU%K`jnXb  
assets pledged as security for liabilities 用作负债抵押的资产  b)/,  
assets portfolio 资产投资组合 D@A@5pvS  
assets price 资产价格 70hm9b-   
assets quality 资产质素 "i0{E!,XL  
assets realization 资产变现 ,j\1UAa  
assets refinancing arrangement 资产再集资安排 r#hA kOw  
assets securitization 资产证券化 OZ##x  
assets situated outside Hong Kong 在香港以外地方的资产 (Qq;ySZ#  
assets stripping 削减资产；拆卖资产 %ub\+~  
assets value 资产值 x8
:  
assignee 承让人 bwN>E+  
assignment 转让；转让书；转让契 fGS5{dti  
assignment of interest 权益转让 uvC ![j^~  
assignment of letters patent and trade mark 专利证书及商标转让 9jW/"  
assignment of property 物业转让；物业转让书 M9so3L<N0  
assignment right 转让权 $fZVh%  
assignor 转让人 w6FtDl$  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 3H"bivK
 
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 vdA3  
associate member 附属会员 U?BuV  
associated body corporate 相联法人团体 =E$Hq4I  
associated company 相联公司；联属公司 Ot,eAiaX  
associated corporation 相联法团 ukNB#2"  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 0 ~K4vSa  
公认会计师公会〔英国〕 PCKgdh},  
Association of Futures Exchange Brokers 香港期货经纪协会 [C_Dv-d  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 y/{&mo1\  
association of underwriters 承保人组织 xg*)o*?  
assumption of control 接管 S 2vjjS  
assurance 担保；保险；转易；转易书 %z1y3I|`[t  
assurance of interest 权益的转易 $
;~  
at 19XX price 按一九ＸＸ年价格计算 %49^S&  
at a discount 按赔价计算；按贴水价格计算；打折扣 ))Q3;mI"  
at a premium 按溢价计算；按升水价格计算 K`%{(^}.  
at call 通知付款；按通知 C.su<B?  
at constant market price 按固定市价计算 ,Hq*zc
c  
at constant price 按固定价格计算 cvSr><(  
at cost 按成本计算 O
$SQzLZx&  
at current market price 按当时市价计算；按现时市价计算 CjeAO 2  
at current price 按当时价格计算；按现时价格计算 oMdqg4HUF  
at factor cost 按要素成本计算；按生产要素成本计算 +2Xq+P  
at money-of-the-day price 按付款当日价格计算 wP-BaB$_  
at or better 按指定或较佳价位〔买卖指令〕 Y243mq-  
at par 按面值计算；平价 L{)*evBL  
at sight 见票即付 R/5@*mv{  
at the close 按收市盘 P:Nj;Cxh  
at the opening 按开市盘 Vm6 0aXm_  
attestation 见证；见证条款 R|tf}~u !x  
at-the-money option 平价期权 Xh'_Vx{.j`  
attorney 受权人；受托代表人 Km/#\$|}  
attornment 新拥有人承认书 nG Bjxhl  
attributable profit 可归属利润 tUzef  
attributable share value 可归属股份价值 [OTZ"XQLI  
Auckland Stock Exchange 奥克兰证券交易所 H!6nIS9yxt  
auction 拍卖 V'n4iM  
auctioneer 拍卖商 ZP*(ZU@j=Z  
audit 审计；核数 (Qf"|3R4  
Audit Commission 审计署 Fh[Gq  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -%I 0Q  
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〕 Dx:2/"v  
audit review 帐目审查 N5]}m:"pk  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 CEOD$nYc  
audited account 审计帐目；经审计的帐目 JY6&CL`C  
audited annual account 经审计的周年帐目 *(c><N  
audited balance sheet 经审计的资产负债表 Cx,)$!1  
auditor 核数师；核数主任；审计师 dJ/(u&N  
auditor's certificate 核数师证明书；审计师证明书 #}y(D{zc  
auditor's report 核数师报告；审计师报告 P/9iB/  
Aussie bond 澳元债券 hlIh(\JZ4s  
austerity budget 紧缩预算 ~:PuKx  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ?U^h:n  
Australia All Ordinaries Index 澳洲所有普通股票指数 fwWE`BB  
Australian Dollar [AUD] 澳元 j)A$%xUo  
Australian Options Market 澳大利亚期权市场 {Kdr-aC  
Australian Securities Commission 澳洲证券事务监察委员会 vBRW5@  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 s"jNS1B  
Australian Stock Exchange 澳大利亚证券交易所 T][r'jWQ  
Austrian Schilling [ATS] 奥地利先令 cx_.+R  
authentication 认证；鉴证 aNcuT,=(?8  
authority to purchase 委托购买证；委购书 1ig#|v*+  
authorization 认可；核准；授权；授权书 yKy07<Gr>  
authorization by direction 指示授权 Xj;\ROBH-  
authorization by instruction 指令授权 ZA;VA=)\8  
authorization by warrant 令状授权 W'0(0;+G/j  
authorization of unit trust 单位信托的认可 X!'nfN  
authorized agent 指定代理人 Adyv>T9  
authorized capital 法定资本 4pkTOQq_tQ  
authorized clerk 出市员 (K"8kQLY  
authorized dealer 认可交易商 =5zx]N1r  
authorized financial institution 认可财务机构 6X1_NbC  
authorized fund 认可基金 ,sn/FT^; q  
authorized fund house 获授权的基金公司；认可基金公司 +[2X@J  
authorized institution 认可机构 OvFWX%uY  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 hp:8e@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |izf|*e  
authorized insurer 获授权保险人；获认可承保人 LEM^8G]O  
authorized investment 特准投资项目 pt
cG:  
authorized person 获授权人 ;?-`n4B&  
authorized representative 获授权代表 VOmWRy"L  
authorized share capital 法定股本 JE
[+  
automated quotation system 自动报价系统 1Vden.H*CI  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ]n/fB|tE  
自动交易系统〔香港期货交易所有限公司〕 l>H G|ol  
automatic adjustment mechanism 自动调整机制 4t Z. T9d  
automatic adjustment system 自动调整系统 Wd0$t   
Automatic Clearing House 自动票据交换所 vWM'}(  
automatic exchange rates accumulation system 自动化汇率累集系统 [+j39d.Q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 pbM"tr_A{  
automatic teller machine [ATM] 自动柜员机 s3., N|  
autopay 自动转帐 L.]mC!  
available assets 可用资产  `LWZ!Q  
available fiscal reserve 现存财政储备 |ULwUi-r  
available profit 可用利润 ^mNPP:%iN  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 4h[S`;D0Vf  
average 平均；平均数；海损 fUJ\W"qya  
average basic salary 平均基本薪金 jNO8n)a&p  
average consumer expenditure 平均消费开支；一般消费开支 l}Fa-9_'  
average cost 平均成本 m4@f&6x  
average cost of land production 增辟土地平均成本 #9F
e,  
average daily turnover 平均每日成交额 OP-%t\sj>  
average daily wage rate 平均每日工资率 +.p$Yi`
 
average expenditure pattern 平均开支模式 @|2}*_3\  
average growth rate 平均增长率 (ex^=fv  
average net fixed assets 固定资产平均净值 2k^dxk~$V;  
average of relatives 相对价格平均数 f%1Dn}6  
average price 平均价格 s\-^vj3  
average propensity to consume 平均消费倾向；一般消费倾向 N$jI&SI?}  
average propensity to save 平均储蓄倾向；一般储蓄倾向 qZ39TTQ*p  
average rate 平均率 JMT?+/Qbu  
average revenue 平均收入；平均收益 kOe~0xoT@u  
average stock 平均库存；平均存货 .QhH!#Y2D  
average yearly rent 平均年租 !iOuIYjV  
avoidance of double taxation 避免双重课税 v{H3DgyG  
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 ]/d4o  
LX %8a^?;  
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