一些有用的会计术语(也不知道发的地方对不对)A

A: J;e2&gB  
A share Ａ股；甲类股份 0+ '&`Q
!u  
abatement of tax 减税；减扣免税额 j (d~aqW  
ABN AMRO Bank N.V. 荷兰银行 Ml5w01O  
above-the-line expenditure 线上项目支出；经常预算支出
>=>2m2z=  
above-the-line receipt 线上项目收入；经常预算收入 v?$:@9pAk  
ABSA Asia Limited 南非联合亚洲有限公司 :cECRm*  
absolute change 绝对数值变更 o|:b;\)b  
absolute expenditure 实际开支 "sCRdx]_  
absolute guideline figure 绝对准则数字 +\A,&;!SR  
absolute interest 绝对权益 Qv-_ jZ  
absolute order of discharge 绝对破产解除令 rlLMT6r.8  
absolute profit margin 绝对利润幅度 C!!M%P  
absolute value 实值；绝对值 TdMruSY  
absolutely vested interest 绝对既得权益 *fxG?}YT  
absorbed cost 已吸收成本；已分摊成本 @.l@\4m  
absorption 吸收；分摊；合并 T -2t.Xs  
absorption rate 吸收率；摊配率；分摊率 aXYY:;  
ACB Finance Limited 亚洲商业财务有限公司 Y.UFbrv  
acceptable form of reciprocity 合理的互惠条件 Vb_4f"  
acceptable rate 适当利率；适当汇率 ,4$>,@WW~  
acceptance agreement 承兑协议 0OE:[pR  
acceptance for honour 参加承兑 x9g#<2w8  
acceptor 承兑人；接受人；受票人 X_h}J=33Q  
acceptor for honour 参加承兑人 cT,sh~
-x,  
accident insurance 意外保险 bE..P&"  
Accident Insurance Association of Hong Kong 香港意外保险公会 4$<JHo @.  
accident insurance scheme 意外保险计划 cq]6XK-W  
accident year basis 意外年度基准 ~ 7s!VR  
accommodation 通融；贷款 q9_OGd|P  
accommodation bill 通融票据；空头票据 "8MF_Gu):  
accommodation party 汇票代发人 7$=InK  
account balance 帐户余额；帐户结余 0S~rgq|O  
account book 帐簿 ?`ZUR& 20  
account collected in advance 预收款项 =,8]nwgo  
account current book 往来帐簿 HV|,}Wks6s  
account of after-acquired property 事后取得的财产报告 r19 pZAc  
account of defaulter 拖欠帐目 Otuf]B^s  
account payable 应付帐款 S\=Nn7"  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 )t#W{Gzfmh  
account receivable 应收帐款 Q &JUt(  
account receivable report 应收帐款报表 T
8g$uFo  
account statement 结单；帐单；会计财务报表 i.m^/0!  
account title 帐户名称；会计科目 5;EvNu  
accountant's report 会计师报告 ,O(hMI85]  
Accountant's Report Rules 会计师报告规则 =,M5KDk`  
accounting and auditing procedure 会计与审计程序；会计与核数程序 *]X'( /b_  
Accounting Arrangements 《会计安排》 lo+A%\1  
accounting basis 会计基础 :F?C)
F  
accounting by Official Receiver 破产管理署署长呈交的帐目 %h@EP[\  
Accounting Circular 《会计通告》 &8lZNv8;(p  
accounting class 会计类别 e7 o.x
R  
accounting date 记帐日期；会计结算日期 3w'tH4C[Y  
accounting for money 款项核算 Nf\LN$ &8  
Accounting Officer 会计主任 o+'6`g'8  
accounting period 会计报告期；会计期 0l6.<-f{  
accounting policy 会计政策；会计方针 (<9u-HF#  
accounting practice 会计惯例 8A#;WG  
accounting principle 会计准则 4hj|cCrO  
accounting record 会计记录 =^?/+p8k  
accounting report 会计报告 4pvMd
 
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 hgq;`_;1,  
Accounting Society of China 中国会计学会 ZECfR>`x  
accounting statement 会计报表 q
E"OB  
accounting system 会计制度；会计系统 zDG b7S{  
accounting transaction 会计事项；帐务交易 z03K=aZ  
accounting treatment 会计处理 9'B `]/L  
accounting year 会计年度 WyiQoN'q  
accretion 增值；添加 |6-nbj  
accrual 应计项目；应累算数目 2>%=U~5  
accrual basis 应计制；权责发生制 xqh  
accrual basis accounting 应计制会计；权责发生制会计 <hyKu  
accrue 应累算；应计 GbI/4<)l}  
accrued benefit 应累算利益 a7opCmL  
accrued charges 应计费用 l/5 hp.  
accrued cumulative preference share dividend 应累算的累积优先股股息 [/r(__.  
accrued expenses 应累算费用 `a/`,N  
accrued interest payable 应付利息；应计未付利息 _[BP0\dPW  
accrued interest receivable 应收利息；应计未收利息 hZb_P\1X  
accrued right 累算权益 E1 2uZ$X  
accruing profit 应累算的利润 FSO).=#  
accumulated fiscal reserve 累积财政储备 F== p<lrs  
accumulated profit 累积利润；滚存溢利 XiWmV ?  
accumulated reserve 累积储备 K&-"d/QuLg  
accumulation of surplus income 累积收益盈余 !N^@4*  
acquired assets 既得资产 m&3xJuKih  
acquisition 收购；购置；取得 ~} ~4  
acquisition cost 购置成本 /;$[E  
acquisition expenses 购置费用 !ohN!P7&  
acquisition of 100% interest 收购全部股权 Kg]J/|0\  
acquisition of control 取得控制权 tH4B:Bgj!  
acquisition of fixed assets 购置固定资产 #'`{Qv0,  
acquisition of shell “买壳” KI.hy2?e  
acquisition price 收购价 vY3h3o  
act of God 天灾 n@3>6_^rwT  
acting partner 执事合伙人 Q>z8IlJ}  
active market 买卖活跃的市场；交投畅旺的市场；旺市 y~V(aih}D  
active partner 积极参与的合伙人 *-X[u
:  
active trading 交投活跃 %BODkc Zh  
actual circulation 实际流通 PA*5Bk="q  
actual cost 实际成本 "[N!m1i:{  
actual expenditure 实际开支；实际支出 ;tf=gdX;  
actual income 实际入息；实际收入；实际收益 DY*N|OnqJ  
actual market 现货市场 EU#^7  
actual price 现货价；实际价格 |7~<Is~*  
actual profit 实际利润 >$7B wO  
actual quotation 实盘；实际价位；实际报价 zH r_!~  
actual year basis 按实际年度计算  Z\sDUJ  
actuals 实货 ]4e;RV-B  
actuarial investigation 精算调查 zt%Mx>V@  
actuarial principle 精算原则 z$sGv19pB  
actuarial report 精算师报告 pgo$61  
Actuarial Society of Hong Kong 香港精算学会 DmcZta8n]  
actuarial valuation 精算师估值 8P`"M#fI  
actuary 精算师 eMzk3eOJ  
ad referendum agreement 暂定协议；有待覆核的协定 5)40/cBe  
ad valorem duty 从价税；按值征税 46;uW{EY  
ad valorem duty system 从价税制 5h*p\cl!Y  
ad valorem fee 从价费 {;oPLr+Z  
ad valorem tariff 从价关税 J}t%p(mb  
additional allowance 额外免税额 :(%5:1W  
additional amount for unexpired risk 未过期风险的额外款额 lTsjxw
o  
additional assessable profit 补加应评税利润
"@n%Z  
additional assessment 补加评税 dh\P4  
additional commitment 额外承担 =(^3}x  
additional commitment vote 额外承担拨款 mE[y SrV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 V]^$S"Tv  
additional dependent parent allowance 供养父母额外免税额 X8\GzNE~R  
additional provision 额外拨款 HaYo!.(Fv  
additional stamp duty 附加印花税 ;*J  
additional tax 补加税罚款；补加税款 :Dp0?&_  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *zLMpL_  
adjudged bankrupt 被裁定破产 5r0YA IJ  
adjudicated bankrupt 裁定破产人 lhJ'bYI  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :6dxtl/{b:  
adjudication of bankruptcy 裁定破产；宣告破产 Y);=TM6s  
adjudication of insolvency 裁定无力偿还债务 I1J-)R+  
adjusted actual 经调整的实数；调整后的实数 *1"+%Z^  
adjusted current assets 经调整的流动资产；调整后的流动资产 =~gvZV-<  
adjusted figure 经调整的数字；调整后的数额 9YGY,sx  
adjusted liabilities 经调整的负债；调整后的负债 JXxwr)i  
adjusted loss 经调整的亏损；调整后的亏损 Xa&kIq}(g  
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 /wv0i3_e  
adjusted profit 经调整的利润；调整后的利润 <3 uNl  
adjusted surplus 经调整的盈余额；调整后的盈余额 '%;m?t%q  
adjusted value 经调整的价值；调整后的价值 nt<]d\o0  
adjustment 调整；修订；理算〔保险〕 d-%hjy3N  
adjustment centre 调剂中心 Sjj6q`  
adjustment lag 调整过程的时间差距；调整时差 @)}L~lb[)  
adjustment mechanism 调整机制 Y-9I3?ar  
adjustment of loss 亏损调整 c@Is2 9t*  
adjustment process 调整过程；调整程序 l-3~K-k<@  
adjustment range 调整幅度 18Emi<&A  
administered exchange rate 受管制汇率 e+|sSpA  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 p<%d2@lp  
administration expenses 行政费用 4ppz,L,4  
administration fee 手续费；行政费 JGZBL{8  
administration in bankruptcy 破产管理 I=#$8l.*  
administration order 遗产管理令 8EYk
Q  
administrator 管理人；遗产管理人 ~6gPS 13  
administrator of the estate 遗产管理人 @F>D+=hS  
admission of debt 债项承认书 [>9is=>o.  
admission of proof 接纳债权证明 gDzK{6Z}  
advance 放贷款项；垫付款项；预支款项；预付款项 u&e~1?R  
advance account 暂支帐目；预付款帐户 YkADk9fE  
advance compensation 预付补偿金 A}w/OA97RO  
advance from shareholder 股东垫款 ?A0)L27UE&  
advance pending reimbursement 预支以待日后付还 sos5Y}  
advanced economy 先进经济体系 z9"U!A4  
advancement 预付；预付财产 .Y|!:t|  
advances warrant 垫款令 $Kd>:f=A  
advancing 贷出 7$#u  
adverse balance 逆差 kf9X$d6   
adverse exchange 逆汇 ; @X<lCk  
advertisement addressed to shareholders 在报章刊登的致股东通告 Bp{Ri_&A  
advice for collection 托收通知书 bK7J}8hH  
advice of drawing 提款通知书；汇票通知书 &3&HY:yF  
advice of payment 付款通知 g{LP7D;6  
Advisory Committee [Securities and Futures Commission] H*6W q  
谘询委员会〔证券及期货事务监察委员会〕 R-14=|7a-  
Advisory Committee on Diversification 经济多元化谘询委员会 #;S*V"  
affidavit 誓章；遗产申报誓章 v^PO|Z  
affidavit of no receipt 述明无收款的誓章 #z42C?V  
affiliate 联号；联营公司；附属公司 cb bFw  
affiliated company 附属公司；联号；联营公司 d5-qZ{W  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 r<\u6jF  
affordability 负担能力 }2oc#0  
African Development Bank [AfDB] 非洲开发银行 X{VOAcugr  
after-acquired property 事后取得的财产 ZC8wA;
!z^  
after-hours dealing 市后交易 ,u m|1dh  
after-tax profit 税后盈利；税后利润；税后溢利 )}vl\7=  
agency agreement 代理协议 P {'b:C  
agency expenses 代理机构的开支 lxi<F  
agency fee 代理费 [hsds\  
Agency Law 《代理法》 8k79&|  
agent 代理人；承销人 :KO2| v\  
agent of company 公司代理人 Va8&Z  
agent's fee 代理人费；经纪费 b Zt3|  
aggregate 总计；总数；总体数字 !9x}  
aggregate amount 总款额；总额 R-Sym8c  
aggregate assets and liabilities 总体资产与负债 -qoH,4w  
aggregate at constant price 按固定价格计算的总体数字 8Y?;x}  
aggregate demand 总需求 q(}bfIf  
aggregate gross position 总持仓量 L(\cHb9`  
aggregate limit 总限额 \NC3'G:Ii  
aggregate of salaries tax 合计薪俸税 nFn5v'g  
aggregate performance 总体表现；总体业绩 N g,j#  
aggregate supply 总体供应 :EyD+!LJ  
aggregate surplus 总盈余 E"0>yl)  
aggregate total 整体总额 >d6|^h'0  
aggregate value 总值；合计价值 adw2x pj  
aggregated basis 合计基准 .(vwIb8\_  
aggregated net chargeable income 合计应课税入息实额 .V*^|UXbHi  
aggregation 合并计算；合计；总和 EK'!}OGCG  
aggregation of incomes of husband and wife 夫妇入息合并计算 2pAW9R#UV-  
aggregation of property 财产的总和 v0y(58Rz.  
agio 差价；贴水 0IpmRH/  
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》 /tLVX} &  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;rS{:  
《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》 KlqY@Xt  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment hOeRd#AQK  
《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》 pJ{Y lS{  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment W>LR\]Ti@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 =lC7gS!U  
agreement for a settlement 授产协议 n:X y6H  
agreement for assignment 转让协议 = /8cp  
agreement for sale 售卖协议；买卖协议 3a|\dav%  
agreement for sale and purchase 买卖协议 T;#FEzBz  
agreement for the payment of interest 支付利息协议 Wjc'*QCPl  
agreement for the repayment of money 还款协议 g=rbPbu  
agreement of reinsurance 再保险协议 c`W,~[Q<O+  
Agricultural Bank of China 中国农业银行 y)*RV;^  
air passenger departure tax 飞机乘客离境税 H>C=zo,oiC  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Cyp'?N  
airport tax 机场税 olcDt&xv]  
alcohol duty 酒精税 wS*E(IAl  
alienation 让与；让渡；转让 Q.[0ct  
alimony 生活费；赡养费 Mfs?x a  
All Ordinaries Index [AOI] 所有普通股指数 N;gfbh]  
all risks 全险；综合险 j39wA~K  
All Sales Record for Stock Market 《股票市场成交报告》 *`U~?q}  
Allied Capital Resources Limited 新联财务有限公司 dRDnJc3  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 xkn;,`t^lJ  
allocation letter 拨款信件 v2?ZQeHr_(  
allocation of fund 分配款项；预留款项 5)E @F9N  
allocation of profit 利润分配；溢利分配 S[N5 i
kg  
allocation warrant 拨款令 W4N{S.#!  
allotment 分配；配股 F5Va+z,jg  
allotment notice 股份配售通知；配股通知 +qoRP2  
allotment of shares 股份分配 ;);kEq/=P  
allowable 可获宽免；免税的 h\e.e3/  
allowable business loss 可扣除的营业亏损 Y0>y8UV  
allowable expenses 可扣税的支出 *2?@ |<(r  
allowance 免税额；津贴；备抵；准备金 % `3jL7|  
allowance for debts 债项的免税额 .u:GjL'$  
allowance for depreciation by wear and tear 耗损折旧免税额 a =QCp4^  
allowance for funeral expenses 殡殓费的免税额 wj+*E6o-n  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 $^P0F9~0  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZW}_DT0  
allowance to debtor 给债务人的津贴 l,8##7  
alteration of capital 资本更改 =Uh$&m  
alternate trustee 候补受托人 ^s=8!=A(  
amalgamation 合并 RpF&\x>  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Ned
."e
  
ambit of charges 征税范围；收费范围 B3BN`mdn>  
amended valuation 经修订的估值 G2Zer=rC  
American Commodities Exchange 美国商品交易所 6 r"<jh#  
American Express Bank Limited 美国运通银行 ise-O1'  
American Stock Exchange 美国证券交易所 "fI6Cpc  
amortization 摊销 '%D7C=;^  
amount due from banks 存放银行同业的款项
,)XLq8  
amount due from banks abroad 存放海外银行同业的款项 _LPHPj^Pg  
amount due from holding companies 控股公司欠款 w@b)g  
amount due from local banks 存放本港银行同业的款项 /\Ef%@  
amount due to banks 银行同业的存款 N0lC0 N?_J  
amount due to banks abroad 海外银行同业的存款 w &(ag$p'  
amount due to holding companies 控股公司存款 ,^:.dFH6  
amount due to local banks 本港银行同业的存款 [~^0gAlQC  
amount due to outport banks 外埠银行同业的存款 <!+Az,-  
amount for note issue 发行纸币的款额 G#CXs:1pd+  
amount of bond 担保契据的款额 liZxBs :%i  
amount of consideration 代价款额 ?0SEMmp`H  
amount of contribution 供款数额 #?E"x/$Y6  
amount of indebtedness 负债款额 9FvFhY  
amount of principal of the loan 贷款本金额 g*Ph
v|kI  
amount of rates chargeable 应征差饷数额 '7/)Ot(  
amount of share capital 股本额 y^k$Us  
amount of sums assured 承保款额 /,dz@  
amount of variation 变动幅度 gSgr6TH0  
amount of vote 拨款数额
Gq6*SaTk  
amount payable 应付款额 <UI [%yXj  
amount receivable 应收款额 <[phnU^ 8  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 yuVs YV@"  
analysis 分析 0erNc'e  
ancillary risk 附属风险 U(Zq= M  
annual account 周年帐目；周年帐目报表；年度决算；年结 9z0p5)]n>  
annual accounting date 年结日期 Z.WW(C.  
annual allowance 每年免税额；年积金；年度津贴；年津 S 5U;#H  
annual balance 年度余额 _&x%^&{  
annual disposable income 每年可动用收入 C}X\|J  
annual estimates 周年预算 #QPjkR|\  
annual fee 年费 qLCR] _*  
annual general meeting 周年大会 2|,VqVb  
annual growth rate 年增率；每年增长率 DqPw#<"H  
annual long-term supplement 长期个案每年补助金 ~dSr5LUD  
annual pensionable emolument 可供计算退休金的年薪 So;<6~  
annual report 年报 &L:!VL{I  
Annual Report on the Consumer Price Index 《消费物价指数年报》 omFz@  
annual return 周年报表；周年申报表；每年报税表格 @c#(.=  
Annual Return Rules 《周年报表规则》 >usL*b0%  
annual review of consumer prices 每年消费物价回顾 *I+Q~4  
annual roll-forward basis 逐年延展方式 b'g )  
annual salary 年薪 ,I9bNO,%JK  
annual statement 年度报表；年度决算表 W/ \g~=vo  
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 No$3"4wk  
annuitant 年金受益人  bLL2  
annuity 年金 \^LFkp  
annuity contract 年金合约 QWU[@2@%r  
annuity on human life 人寿年金 $:6!H:ty  
antecedent debt 先前的债项 D=$)n_F  
ante-dated cheque 倒填日期支票 #z(]xI)"  
anticipated expenditure 预期开支 6LZCgdS{  
anticipated net profit 预期纯利 H+#FSdy#  
anticipated revenue 预期收入 *v`eUQ:  
anti-inflation measure 反通货膨胀措施 &[9709 (=  
anti-inflationary stance 反通货膨胀立场 }b}m3i1  
apparent deficit 表面赤字 jCY%|  
apparent financial solvency 表面偿债能力 :]"V-1#}  
apparent partner 表面合伙人 gIfh3D=yX  
application for personal assessment 个人入息课税申请书 uO**E-`  
application of fund 资金应用 DH=hH&[e(d  
application to release as liquidator and to destruct the books of accounts and documents FwK]$4*  
申请免除清盘人职务及毁灭帐簿与文件 NHt\ U9l'  
appointed actuary 委任精算师 rjP/l6 ~'  
appointed auditor 委任核数师；委任审计师 F{wzB  
appointed trustee 委任的受托人 >~f]_puT  
appointer 委任人 d5b% W3  
apportioned pro rata 按比例分摊 N[hG8f  
apportionment 分配；分摊 QPx^_jA  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t-AmX)$  
apportionment formula 分摊方程式 rOYx b }1  
apportionment of estate duty 遗产税的分摊 MA\V[32H  
appraisal 估价；评估 GY*p?k<i  
appreciable growth 可观增长 cNrg#Asen&  
appreciable impact 显着影响 54,er$$V  
appreciable increase 可观增长 pCDmXB  
appreciation 增值；升值 @W<m4fi  
appreciation against other currencies 相对其他货币升值 ^OdP4m( >>  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }vuARZ>  
appreciation tax 增值税 }\f0 A-  
appropriation 拨款；拨用；拨付 Mt$ *a  
appropriation account 拨款帐目 TC('H[ ]  
Appropriation Bill 拨款法案 #mT"gs  
appropriation-in-aid system 补助拨款办法 5-V pJ  
approved assets 核准资产 -LSWmrj  
approved basket stock 认可一篮子证券 LeQjvW9y  
approved budget 核准预算 "Q<MS'a  
approved charitable donation 认可慈善捐款 VTM/hJmwJ  
approved charitable institution 认可慈善机构 wzA$'+Mb  
approved currency 核准货币；认可货币 =|=(l)8  
approved estimates 核准预算 &m3lXl  
approved estimates of expenditure 核准开支预算 bcyzhK=  
approved overseas insurer 核准海外保险人 1 zZlC#V  
approved overseas trust company 核准海外信托公司 m
5.Zu.  
approved pooled investment fund 核准汇集投资基金 "%_+-C<L4  
approved provident fund scheme 认可公积金计划 ]'cs.  
approved provision 核准拨款 x2EUr,7  
approved redeemable share 核准可赎回股份 F [M,]?   
approved regional stock 认可地区性证券 }k0_5S  
approved retirement scheme 认可退休金计划 siaG'%@*r  
approved subordinated loan 核准附属贷款 Gt1U!dP  
arbitrage 套戥；套汇；套利 PCvWS.{  
arbitrageur 套戥者；套汇者 <%d>v-=B  
arbitrary amount 临时款项 /z!%d%"  
arrangement 措施；安排；协定 }C:r9?T  
arrears 欠款 \zY!qpX<  
arrears of pay 欠付薪酬
O^.#d  
arrears of revenue 逾期未收税款；逾期未收的帐项 > I?IPQB  
articles of association 组织章程；组织细则；组织章程细则 a#4?cEy  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 bOB\--:]  
ascertainment of profit 确定利润 _#niyW+?~  
"Asia Clear" “亚洲结算系统” do%&m]#;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 IPk4
;,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .H|-_~Yx|  
Asian Development Fund [ADF] 亚洲发展基金 *|0 -~u%q  
Asian dollar bond 亚洲美元债券 j.Hf/vi`z  
Asian dollar market 亚洲美元市场 +0&/g&a\R  
Asian dollar rate 亚洲美元利率 osRy e3  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 2T35{Q!=F  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 eavV?\uV%  
asked price 沽盘；喊价；索价；卖方报价 . vV|hSc  
assessable income 应评税入息 S!UaH>Rh  
assessable loss 应评税亏损 h\o.&6sd  
assessable profit 应评税利润 /(cPfZZ  
assessable value 应评税值 pkzaNY/q  
assessed profit 估定利润  DrR@n~  
assessed value 经评估价值 WY/}1X9.%  
assessment 评税；评定；估价；评税单 $X6h|?3U,  
assessment number 评税编号；估价编号 }pYqWTG  
assessment of additional tax 补加税评税 >
j/w@Fj  
assessment of performance 业绩评估；实绩评价 ![1rzQvGDb  
Assessor 评税主任 -~1~I e2  
asset price bubbles 资产价格泡沫 TxD#9]Q`  
asset-backed securities 具资产保证的证券 2 nCA<&  
assets accretion 资产增值 6'/ #+,d'  
assets and liabilities 资产与负债 D^O@'zP=At  
assets betterment statement 资产递增表；资产改进表 y0#2m6u  
assets lending 实物放款；有抵押贷款 \85i+q:LuA  
assets of the company passing on the death 死者去世时转移的公司资产 gJXaPJA{  
assets pledged as security for liabilities 用作负债抵押的资产 +rd+0 `}C  
assets portfolio 资产投资组合 V&5wRz+`W  
assets price 资产价格 \~W'v3:W  
assets quality 资产质素 8=l%5r^cq  
assets realization 资产变现 cr3^6HB  
assets refinancing arrangement 资产再集资安排 @5FQX  
assets securitization 资产证券化 XTyxr  
assets situated outside Hong Kong 在香港以外地方的资产 t# i#(H  
assets stripping 削减资产；拆卖资产 b;n[mk  
assets value 资产值 az$Fn
VNn=  
assignee 承让人 v+XJ*N[W  
assignment 转让；转让书；转让契 p2eGm-Erq  
assignment of interest 权益转让 }tz7b#  
assignment of letters patent and trade mark 专利证书及商标转让 [WmM6UEVS  
assignment of property 物业转让；物业转让书 ueudRb  
assignment right 转让权 G
[=c Ss,  
assignor 转让人 pP_LR ks}  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 b=vkiO`2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 t_^4`dW`  
associate member 附属会员 C]6O!Pb0  
associated body corporate 相联法人团体 )e{aN+  
associated company 相联公司；联属公司 Hka2  
associated corporation 相联法团 L,\Iasv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] aUp g u"
 
公认会计师公会〔英国〕 80I#TA6C  
Association of Futures Exchange Brokers 香港期货经纪协会 w:0E(z  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 p{_" bB  
association of underwriters 承保人组织 @C$]//;  
assumption of control 接管 s<Ziegmw|g  
assurance 担保；保险；转易；转易书 hb$Ce'}N  
assurance of interest 权益的转易 7
dWS  
at 19XX price 按一九ＸＸ年价格计算 s!J9|]o  
at a discount 按赔价计算；按贴水价格计算；打折扣 R_C)  
at a premium 按溢价计算；按升水价格计算  R&&4y 7  
at call 通知付款；按通知 A^g(k5M*  
at constant market price 按固定市价计算 XSR 4iu  
at constant price 按固定价格计算 V0@=^Bls  
at cost 按成本计算 e+WNk 2  
at current market price 按当时市价计算；按现时市价计算 }#fbbtd  
at current price 按当时价格计算；按现时价格计算 ]M=&+c>H~  
at factor cost 按要素成本计算；按生产要素成本计算 aN?zmkPpov  
at money-of-the-day price 按付款当日价格计算 /: "1Z]@  
at or better 按指定或较佳价位〔买卖指令〕 <)9y{J}s:  
at par 按面值计算；平价 CJ}%W#  
at sight 见票即付 4Z*/WsCv  
at the close 按收市盘 )
7F/O3Tq  
at the opening 按开市盘 4RO}<$Nx}  
attestation 见证；见证条款 e6*8K@LHB  
at-the-money option 平价期权 :TbgFQ86~  
attorney 受权人；受托代表人 }vuO$j  
attornment 新拥有人承认书 CJY$G}rk  
attributable profit 可归属利润 vXs"Dst  
attributable share value 可归属股份价值 tmqOJ  
Auckland Stock Exchange 奥克兰证券交易所 ?s01@f#  
auction 拍卖 [,Gg^*umS  
auctioneer 拍卖商 (QEG4&9  
audit 审计；核数 6x`t{g]f,  
Audit Commission 审计署 QRUz`|U  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] [0!(xp^  
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〕 01]f2.5  
audit review 帐目审查 K-v#.e4  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 D*jM1w_`  
audited account 审计帐目；经审计的帐目 pi(m7Ci"  
audited annual account 经审计的周年帐目 Sjqpec8  
audited balance sheet 经审计的资产负债表 Lbgi7|&  
auditor 核数师；核数主任；审计师 Wr 4,YQM  
auditor's certificate 核数师证明书；审计师证明书 1EK*g;H  
auditor's report 核数师报告；审计师报告 yWK)vju"  
Aussie bond 澳元债券 ?,z}%p  
austerity budget 紧缩预算 $Sq:q0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )lkjqFQ(  
Australia All Ordinaries Index 澳洲所有普通股票指数 `Di{}/2  
Australian Dollar [AUD] 澳元 M`_0C38  
Australian Options Market 澳大利亚期权市场 J.a]K[ci  
Australian Securities Commission 澳洲证券事务监察委员会 x2xRBkRg=  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 V3Bz Mw\9r  
Australian Stock Exchange 澳大利亚证券交易所 [agMfn  
Austrian Schilling [ATS] 奥地利先令 _BufO7`.  
authentication 认证；鉴证 YK_7ip.a[  
authority to purchase 委托购买证；委购书 )~>YH*g  
authorization 认可；核准；授权；授权书 L(-4w+  
authorization by direction 指示授权 dtDFoETz  
authorization by instruction 指令授权 /ZX}Nc g  
authorization by warrant 令状授权 6ujWNf  
authorization of unit trust 单位信托的认可 m67V_s,7B  
authorized agent 指定代理人 10&8-p1/mc  
authorized capital 法定资本 [^iN}Lz  
authorized clerk 出市员 LVyyO3e  
authorized dealer 认可交易商 b%+Xy8a  
authorized financial institution 认可财务机构
a?1Wq  
authorized fund 认可基金 KI.unP%  
authorized fund house 获授权的基金公司；认可基金公司 *. t^MP  
authorized institution 认可机构 W?&%x(6M  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 tQVVhXQ7  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 iZmcI;?u  
authorized insurer 获授权保险人；获认可承保人 >P(.:_^p  
authorized investment 特准投资项目 Uo49*Mr  
authorized person 获授权人 ?,/ }`3Vw  
authorized representative 获授权代表 (3e2c  
authorized share capital 法定股本 kJU2C=m@e2  
automated quotation system 自动报价系统  " bG2:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] PT ~D",k  
自动交易系统〔香港期货交易所有限公司〕 G@0&8  
automatic adjustment mechanism 自动调整机制 V`5O{Gg  
automatic adjustment system 自动调整系统 +@UV?"d  
Automatic Clearing House 自动票据交换所 42{~Lhxt  
automatic exchange rates accumulation system 自动化汇率累集系统 gYj'(jB  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 7zMr:JmV  
automatic teller machine [ATM] 自动柜员机 hH.G#-JO  
autopay 自动转帐 BtZyn7a  
available assets 可用资产 sW$XH1Uf#  
available fiscal reserve 现存财政储备 0RfZEG)  
available profit 可用利润 u*R_\*j@  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 \V:^h[ad  
average 平均；平均数；海损 H,J8M{  
average basic salary 平均基本薪金 )oZ dj`  
average consumer expenditure 平均消费开支；一般消费开支 "@kaHIf[  
average cost 平均成本 f$( e\++  
average cost of land production 增辟土地平均成本 ]:;&1h3'7  
average daily turnover 平均每日成交额 iU-j"&L5  
average daily wage rate 平均每日工资率 'w/hw'
F6  
average expenditure pattern 平均开支模式 ]9-\~Mwh  
average growth rate 平均增长率 2oW"'43X  
average net fixed assets 固定资产平均净值 XW9!p.*.U  
average of relatives 相对价格平均数 }Jw,>}  
average price 平均价格 zs;JJk^  
average propensity to consume 平均消费倾向；一般消费倾向 a*;b^Ze`v  
average propensity to save 平均储蓄倾向；一般储蓄倾向 ?2a$*(  
average rate 平均率 /reX{Y  
average revenue 平均收入；平均收益 u2I Cl  
average stock 平均库存；平均存货 BUFv|z+H  
average yearly rent 平均年租 Efe 7gE'  
avoidance of double taxation 避免双重课税 & kIFcd@  
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 R]dg_Da  
t) +310w  
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