一些有用的会计术语(也不知道发的地方对不对)A

A: -0$:|p?@^  
A share Ａ股；甲类股份 i'HPRY

 
abatement of tax 减税；减扣免税额 D*\v0=P'?  
ABN AMRO Bank N.V. 荷兰银行 cGNvEM(4AV  
above-the-line expenditure 线上项目支出；经常预算支出 zG#wu   
above-the-line receipt 线上项目收入；经常预算收入 j$Nf%V 6Y  
ABSA Asia Limited 南非联合亚洲有限公司 daslaa_A  
absolute change 绝对数值变更 9~c~E/4!  
absolute expenditure 实际开支 l-}KmZ]  
absolute guideline figure 绝对准则数字 rfs(#  
absolute interest 绝对权益 C/G]v*MBQ  
absolute order of discharge 绝对破产解除令 HY;9?KJ'  
absolute profit margin 绝对利润幅度 hGI+:Js6  
absolute value 实值；绝对值 ?`"n3!>bS  
absolutely vested interest 绝对既得权益 sw$2d  
absorbed cost 已吸收成本；已分摊成本 p&^J=_O  
absorption 吸收；分摊；合并 gO='A(Y  
absorption rate 吸收率；摊配率；分摊率 r<c #nD~K  
ACB Finance Limited 亚洲商业财务有限公司 qZ*f%L(  
acceptable form of reciprocity 合理的互惠条件 ;F5"}x  
acceptable rate 适当利率；适当汇率 ?^9BMQ+  
acceptance agreement 承兑协议 E1 |<Pt  
acceptance for honour 参加承兑 lpy:3`ti  
acceptor 承兑人；接受人；受票人 Kb&V!#o)  
acceptor for honour 参加承兑人 dU]/$7  
accident insurance 意外保险 #f{lC0~vA  
Accident Insurance Association of Hong Kong 香港意外保险公会 9 |
.A
o  
accident insurance scheme 意外保险计划 &nY;=Hv`WY  
accident year basis 意外年度基准 f+x;:  
accommodation 通融；贷款 Nu^p
  
accommodation bill 通融票据；空头票据 I[0!SIqY  
accommodation party 汇票代发人 +C+<BzR~A.  
account balance 帐户余额；帐户结余 e[1>(l}Ss  
account book 帐簿 JoZ(_Jh%m  
account collected in advance 预收款项 2&he($HIzg  
account current book 往来帐簿 3[d>&xk@$  
account of after-acquired property 事后取得的财产报告 VUtXxvH  
account of defaulter 拖欠帐目 *k [J6  
account payable 应付帐款 #HAC*n  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 9b"MQ[B4#a  
account receivable 应收帐款 h
|bT)!|  
account receivable report 应收帐款报表 8(f
:U@BS  
account statement 结单；帐单；会计财务报表 [AS}
RV  
account title 帐户名称；会计科目 m$wlflt  
accountant's report 会计师报告 R)5n 8  
Accountant's Report Rules 会计师报告规则 jlqv2V7=/  
accounting and auditing procedure 会计与审计程序；会计与核数程序 $f$|6jM  
Accounting Arrangements 《会计安排》 $t}<85YCQ  
accounting basis 会计基础 &nj&:?w  
accounting by Official Receiver 破产管理署署长呈交的帐目 UZ2Tq
R  
Accounting Circular 《会计通告》 ZU{4lhe  
accounting class 会计类别 G[,Q95`w?<  
accounting date 记帐日期；会计结算日期 Y?K{(szo ?  
accounting for money 款项核算 s?rBE.g@}  
Accounting Officer 会计主任 }V]R+%:w@  
accounting period 会计报告期；会计期 4J0Rvod_  
accounting policy 会计政策；会计方针 Hfym30  
accounting practice 会计惯例 #
_i`#d)  
accounting principle 会计准则 ^oM|<";!?D  
accounting record 会计记录 x/ *-P b-_  
accounting report 会计报告  :A1:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 r;&>iX4B  
Accounting Society of China 中国会计学会 lpB3&H8&  
accounting statement 会计报表 @? c2)0
 
accounting system 会计制度；会计系统 bBc[bc>R  
accounting transaction 会计事项；帐务交易 QDx$==Fo  
accounting treatment 会计处理 XH}'w9VynR  
accounting year 会计年度 =u[k1s?  
accretion 增值；添加 eHiy,IN  
accrual 应计项目；应累算数目 P"/
G  
accrual basis 应计制；权责发生制 )2IH 5  
accrual basis accounting 应计制会计；权责发生制会计 5=|hC3h  
accrue 应累算；应计 r!PpUwod  
accrued benefit 应累算利益 Dd/wUP  
accrued charges 应计费用 457\&  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,Wbwg  
accrued expenses 应累算费用 'Ft0Ry<OL  
accrued interest payable 应付利息；应计未付利息 7&qy5y-Ap  
accrued interest receivable 应收利息；应计未收利息 9h4({EE2t  
accrued right 累算权益 4db(<h  
accruing profit 应累算的利润 c2t=_aAIPQ  
accumulated fiscal reserve 累积财政储备 2;a(8^n  
accumulated profit 累积利润；滚存溢利 Eow_&#WW;P  
accumulated reserve 累积储备 ="wzq+U  
accumulation of surplus income 累积收益盈余 d?`ny#,GB  
acquired assets 既得资产 aI^/X{d  
acquisition 收购；购置；取得 fk1ASV<rN  
acquisition cost 购置成本 T&4qw(\G  
acquisition expenses 购置费用 I M-L'9  
acquisition of 100% interest 收购全部股权 N,8/Y  
acquisition of control 取得控制权 }J">}j]/  
acquisition of fixed assets 购置固定资产 p$Ox'A4  
acquisition of shell “买壳” 3 @ak<9&  
acquisition price 收购价 if|+EN%  
act of God 天灾  ks$JP6  
acting partner 执事合伙人 |7y

AX+  
active market 买卖活跃的市场；交投畅旺的市场；旺市 8V^oP]Y  
active partner 积极参与的合伙人 \7Jg7*  
active trading 交投活跃 ])xx<5Jt4  
actual circulation 实际流通 Tq]Sn]CSP  
actual cost 实际成本  A);  
actual expenditure 实际开支；实际支出 At7>V-f}  
actual income 实际入息；实际收入；实际收益 vnW
WneeNr  
actual market 现货市场 Ag{iq(X  
actual price 现货价；实际价格 <Utnz)  
actual profit 实际利润 &boOtl^  
actual quotation 实盘；实际价位；实际报价 q#<^^4U  
actual year basis 按实际年度计算 xx[9~z=d  
actuals 实货 |B?27PD  
actuarial investigation 精算调查 {&jb5-*f  
actuarial principle 精算原则  IiY/(N+J  
actuarial report 精算师报告 tjupJ*Rt  
Actuarial Society of Hong Kong 香港精算学会 ma"3qGy  
actuarial valuation 精算师估值 { ^cV lC_  
actuary 精算师 (p2
K36,9m  
ad referendum agreement 暂定协议；有待覆核的协定 I'V4D[H5  
ad valorem duty 从价税；按值征税 T6 '`l?H`;  
ad valorem duty system 从价税制 xlhG,bb7  
ad valorem fee 从价费 ^$b Y,CE  
ad valorem tariff 从价关税 {q"OM*L(  
additional allowance 额外免税额 !o:f$6EA~C  
additional amount for unexpired risk 未过期风险的额外款额 ;kY(<{2  
additional assessable profit 补加应评税利润  -i0~]*  
additional assessment 补加评税 O^oWG&Y;v  
additional commitment 额外承担 7
=;R& mqC  
additional commitment vote 额外承担拨款 ~`aa5;Ab_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 eEuvl`&  
additional dependent parent allowance 供养父母额外免税额 ;M)QwF1  
additional provision 额外拨款 3j\1S1  
additional stamp duty 附加印花税 eAE`#t  
additional tax 补加税罚款；补加税款 u6AA4(  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 [ucpd  
adjudged bankrupt 被裁定破产 vN`klDJgW[  
adjudicated bankrupt 裁定破产人 o,_?^'@  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 A"L&a l$i  
adjudication of bankruptcy 裁定破产；宣告破产 hDF@'G8F  
adjudication of insolvency 裁定无力偿还债务 #qK:J;Sn3  
adjusted actual 经调整的实数；调整后的实数 0y
D9SJn  
adjusted current assets 经调整的流动资产；调整后的流动资产 }H^+A77v  
adjusted figure 经调整的数字；调整后的数额 s.$3j$vT 8  
adjusted liabilities 经调整的负债；调整后的负债 E7rDa1  
adjusted loss 经调整的亏损；调整后的亏损 8X[:j&@  
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 \W~N  
adjusted profit 经调整的利润；调整后的利润 1q7|OWFT  
adjusted surplus 经调整的盈余额；调整后的盈余额 .+$Q<L  
adjusted value 经调整的价值；调整后的价值 A1O'|7X  
adjustment 调整；修订；理算〔保险〕 RoPRQCE  
adjustment centre 调剂中心 t'n pG}`tE  
adjustment lag 调整过程的时间差距；调整时差 LRL,m_gt  
adjustment mechanism 调整机制 fp`;U_-&0  
adjustment of loss 亏损调整 HiZ*+T.B  
adjustment process 调整过程；调整程序 IxY|>5z  
adjustment range 调整幅度 r>>%2Z-P  
administered exchange rate 受管制汇率 =;Au<|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Te"ioU?.  
administration expenses 行政费用 NPy&OcRl  
administration fee 手续费；行政费 La`NPY_:>  
administration in bankruptcy 破产管理 C5o#i*|  
administration order 遗产管理令 (A9Fhun  
administrator 管理人；遗产管理人 <^#,_o,!  
administrator of the estate 遗产管理人 TM%|'^)  
admission of debt 债项承认书 akp-zn&je  
admission of proof 接纳债权证明
; ZA~p  
advance 放贷款项；垫付款项；预支款项；预付款项 0"<H;7K#W  
advance account 暂支帐目；预付款帐户 P3x8UR=fS  
advance compensation 预付补偿金 wr$("A(  
advance from shareholder 股东垫款 f%][}NN)Xr  
advance pending reimbursement 预支以待日后付还 DX#Nf""Pw  
advanced economy 先进经济体系 Ag-
(5:  
advancement 预付；预付财产 igCZ|Ru\  
advances warrant 垫款令 }Y12  
advancing 贷出 V5+=e^pa2  
adverse balance 逆差 }T(D7|^R  
adverse exchange 逆汇 #NEE7'&S  
advertisement addressed to shareholders 在报章刊登的致股东通告 =W(Q34  
advice for collection 托收通知书 kMIcK4.MH  
advice of drawing 提款通知书；汇票通知书 G/)O@Ugp  
advice of payment 付款通知 )}Hpi<5N  
Advisory Committee [Securities and Futures Commission] 1+_`^|eK  
谘询委员会〔证券及期货事务监察委员会〕 KLST\Ln:  
Advisory Committee on Diversification 经济多元化谘询委员会 LBw1g<&  
affidavit 誓章；遗产申报誓章 cN/6SGHK  
affidavit of no receipt 述明无收款的誓章 Wf+cDpK  
affiliate 联号；联营公司；附属公司 [_BP)e  
affiliated company 附属公司；联号；联营公司 G30-^Tr   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 qU \w=  
affordability 负担能力 zVViLUwG  
African Development Bank [AfDB] 非洲开发银行 is?{MJZ_  
after-acquired property 事后取得的财产 (~
p< P+  
after-hours dealing 市后交易 {:/#Nc$5  
after-tax profit 税后盈利；税后利润；税后溢利 m+=] m_  
agency agreement 代理协议 yuh *  
agency expenses 代理机构的开支 E^B'4  
agency fee 代理费 N=V==Dbu-  
Agency Law 《代理法》 /2&c$9=1  
agent 代理人；承销人 M H|Og84  
agent of company 公司代理人 )HEa<P^kJl  
agent's fee 代理人费；经纪费 5?f ^Rz  
aggregate 总计；总数；总体数字 "BM#4  
aggregate amount 总款额；总额 nGC/R&  
aggregate assets and liabilities 总体资产与负债 A @i  
aggregate at constant price 按固定价格计算的总体数字 mVj9,q0  
aggregate demand 总需求 tR#OjkvX  
aggregate gross position 总持仓量 34f?6K1c  
aggregate limit 总限额 #$.;'#u'so  
aggregate of salaries tax 合计薪俸税 xB@ T|EP  
aggregate performance 总体表现；总体业绩 ))qy;Q,  
aggregate supply 总体供应 Lc}y<=P@  
aggregate surplus 总盈余 #NQMy:JHD)  
aggregate total 整体总额 ]}V<*f  
aggregate value 总值；合计价值 `

./$&'  
aggregated basis 合计基准 0-B5`=yU  
aggregated net chargeable income 合计应课税入息实额 ]a>n:p]e  
aggregation 合并计算；合计；总和 jVEGj5F;N  
aggregation of incomes of husband and wife 夫妇入息合并计算 N"Z{5A  
aggregation of property 财产的总和 T;4NRC  
agio 差价；贴水 %[GsD9_-  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》  \__i  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment W<'m:dq  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Jx:Y-$  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment (|2t#'m  
《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》 ]>!K3kB  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [:dY0r+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 9p]QM)M  
agreement for a settlement 授产协议 ldf\;Qk  
agreement for assignment 转让协议 7 W5@TWM  
agreement for sale 售卖协议；买卖协议 -uS!\  
agreement for sale and purchase 买卖协议 1Yq!~8  
agreement for the payment of interest 支付利息协议 b1cy$I  
agreement for the repayment of money 还款协议 z'Hw  
agreement of reinsurance 再保险协议 [+^1.N  
Agricultural Bank of China 中国农业银行 xR~hwj  
air passenger departure tax 飞机乘客离境税 .e#w)K  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,KH#NY]  
airport tax 机场税 9+|$$)  
alcohol duty 酒精税 
U4'#T%*  
alienation 让与；让渡；转让 jRa43ck  
alimony 生活费；赡养费 sJKI!  
All Ordinaries Index [AOI] 所有普通股指数 ZtNN<7  
all risks 全险；综合险 PI {bmZ  
All Sales Record for Stock Market 《股票市场成交报告》 Xg6Jh``  
Allied Capital Resources Limited 新联财务有限公司 ROI7eU  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 KYm0@O>;  
allocation letter 拨款信件 2DA]i5  
allocation of fund 分配款项；预留款项  m!!/Za  
allocation of profit 利润分配；溢利分配 J0WxR&%a)  
allocation warrant 拨款令 hgG9m[?K  
allotment 分配；配股 ic:zsuEm  
allotment notice 股份配售通知；配股通知 2k~l$p>CN!  
allotment of shares 股份分配 E_rI?t^  
allowable 可获宽免；免税的 [jQp
~&
nY  
allowable business loss 可扣除的营业亏损 >>r(/81S  
allowable expenses 可扣税的支出 T=DbBy0-  
allowance 免税额；津贴；备抵；准备金 [(i  
allowance for debts 债项的免税额 iQ67l\{R  
allowance for depreciation by wear and tear 耗损折旧免税额 Pm6pv;WK  
allowance for funeral expenses 殡殓费的免税额 l:~/<`o  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 k=$TGqQY?  
allowance for repairs and outgoings 修葺及支出方面的免税额 ELoDd&d8  
allowance to debtor 给债务人的津贴 l\H=m3Bg  
alteration of capital 资本更改 ~7w"nIs<c  
alternate trustee 候补受托人 au(D66VO  
amalgamation 合并 n&4N[Qlv,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :LQYo'@yB  
ambit of charges 征税范围；收费范围 5{WE~8$  
amended valuation 经修订的估值 EU 6oQ  
American Commodities Exchange 美国商品交易所 Y1\}5k{>  
American Express Bank Limited 美国运通银行 b
~P`qj[  
American Stock Exchange 美国证券交易所 y-b%T|p9  
amortization 摊销 t.y2ff<[U  
amount due from banks 存放银行同业的款项 N
N{?z!  
amount due from banks abroad 存放海外银行同业的款项 /U*C\ xMm  
amount due from holding companies 控股公司欠款 X,% 0/6*]  
amount due from local banks 存放本港银行同业的款项 M] %?>G  
amount due to banks 银行同业的存款 9rX&uP)j^#  
amount due to banks abroad 海外银行同业的存款 \.{$11P#  
amount due to holding companies 控股公司存款 t>RY7C;PuS  
amount due to local banks 本港银行同业的存款 r|8d 4  
amount due to outport banks 外埠银行同业的存款 QVT5}OzMt  
amount for note issue 发行纸币的款额 i^&~?2  
amount of bond 担保契据的款额 <NY^M!  
amount of consideration 代价款额 p`dU2gV  
amount of contribution 供款数额 x_}:D *aI  
amount of indebtedness 负债款额 |^I0dR/w:  
amount of principal of the loan 贷款本金额  qA7>vi%  
amount of rates chargeable 应征差饷数额 !-x$L>1$  
amount of share capital 股本额 :pY/-Cgv  
amount of sums assured 承保款额 \:'/'^=#|  
amount of variation 变动幅度 `?rSlR@+[I  
amount of vote 拨款数额 H2\;%
K 2  
amount payable 应付款额 )EuvRLo{S7  
amount receivable 应收款额 -Cpl?Io`r5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 f}ji?p  
analysis 分析 IPKbMlV#d  
ancillary risk 附属风险 XEp{VC@=  
annual account 周年帐目；周年帐目报表；年度决算；年结 i>A s;*  
annual accounting date 年结日期 Zn+.
;o)E<  
annual allowance 每年免税额；年积金；年度津贴；年津 4[r0G+  
annual balance 年度余额 P )"m0Lu<  
annual disposable income 每年可动用收入 kCF>nt@  
annual estimates 周年预算 ? (Oy\  
annual fee 年费 (N6i4 g6  
annual general meeting 周年大会 \ a<h/4#|  
annual growth rate 年增率；每年增长率 `2WFk8) F  
annual long-term supplement 长期个案每年补助金 6I4\q.^qw  
annual pensionable emolument 可供计算退休金的年薪 .G
XBc  
annual report 年报 GW@;}m(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 zT.7  
annual return 周年报表；周年申报表；每年报税表格 4r#= *  
Annual Return Rules 《周年报表规则》 UgNu`$m+  
annual review of consumer prices 每年消费物价回顾 x,+{9  
annual roll-forward basis 逐年延展方式 {SPq$B_VR  
annual salary 年薪 l`{\"#4  
annual statement 年度报表；年度决算表 BwGfTua  
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 #e1>H1eU  
annuitant 年金受益人 rS
k>  
annuity 年金 LV
fF[  
annuity contract 年金合约 O2E/jj  
annuity on human life 人寿年金 \;3~a9q%  
antecedent debt 先前的债项 gQg"j)  
ante-dated cheque 倒填日期支票 Dlae;5D  
anticipated expenditure 预期开支 NjScc%@y  
anticipated net profit 预期纯利 M61xPq8y5  
anticipated revenue 预期收入 [< ?s?Ci
 
anti-inflation measure 反通货膨胀措施 A*2jENgci  
anti-inflationary stance 反通货膨胀立场 }Yzco52  
apparent deficit 表面赤字 [Cz-i  
apparent financial solvency 表面偿债能力 g"DG]/ev  
apparent partner 表面合伙人 /QWvW=F2<  
application for personal assessment 个人入息课税申请书 !8d{q)JZ  
application of fund 资金应用 =,=A,kI[;  
application to release as liquidator and to destruct the books of accounts and documents xb~yM%*c  
申请免除清盘人职务及毁灭帐簿与文件 )e+>w=t  
appointed actuary 委任精算师 rC%*$g $  
appointed auditor 委任核数师；委任审计师 \BTODZ:h  
appointed trustee 委任的受托人 +H-6eP  
appointer 委任人 XbKYiy  
apportioned pro rata 按比例分摊 TH&U j1  
apportionment 分配；分摊 u(>^3PJ+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1>_8d"<Gd  
apportionment formula 分摊方程式 z6=Z\P+  
apportionment of estate duty 遗产税的分摊 gnOt+W8  
appraisal 估价；评估 =JEv,ZGT3  
appreciable growth 可观增长 ^R7lom.  
appreciable impact 显着影响 fI}to&qk  
appreciable increase 可观增长 gjwn7_  
appreciation 增值；升值 %COX7gV  
appreciation against other currencies 相对其他货币升值 wr/"yQA]  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 HZC"nb}r4  
appreciation tax 增值税 v!6  c0a  
appropriation 拨款；拨用；拨付 ]?kZni8j_  
appropriation account 拨款帐目 l'-Bu(  
Appropriation Bill 拨款法案 xQ-<WF1i  
appropriation-in-aid system 补助拨款办法 ?}tFN_X"  
approved assets 核准资产 (ylTp]~mR-  
approved basket stock 认可一篮子证券 x_N'TjS^{  
approved budget 核准预算 30#s aGV  
approved charitable donation 认可慈善捐款 _?m(V=z>  
approved charitable institution 认可慈善机构 I(L,8n5  
approved currency 核准货币；认可货币 S]e|"n~@  
approved estimates 核准预算 A5I)^B<(  
approved estimates of expenditure 核准开支预算 O>bC2;+s  
approved overseas insurer 核准海外保险人 ifMRryN4  
approved overseas trust company 核准海外信托公司 TCwFPlF|  
approved pooled investment fund 核准汇集投资基金 8oy^Xc+  
approved provident fund scheme 认可公积金计划 A@!qv#'  
approved provision 核准拨款 'j8:vq^
d  
approved redeemable share 核准可赎回股份 oi&VgnSk  
approved regional stock 认可地区性证券 N]Yd9tn{  
approved retirement scheme 认可退休金计划 S}m)OmrmA  
approved subordinated loan 核准附属贷款 OhQgF  
arbitrage 套戥；套汇；套利 ,F8Yn5h  
arbitrageur 套戥者；套汇者 / |;RV"  
arbitrary amount 临时款项 Fx_z6a  
arrangement 措施；安排；协定 zx"s*:O
 
arrears 欠款 wtQ++l%{G  
arrears of pay 欠付薪酬 Olt?~}  
arrears of revenue 逾期未收税款；逾期未收的帐项 qdJ=lhHM}  
articles of association 组织章程；组织细则；组织章程细则 pSH
=%u>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 8?#/o c  
ascertainment of profit 确定利润 hc(#{]].  
"Asia Clear" “亚洲结算系统” Uou1
mZz/  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 XSwl Tg  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 a8e6H30Sm  
Asian Development Fund [ADF] 亚洲发展基金 9]([\%)  
Asian dollar bond 亚洲美元债券 w,p PYf/t  
Asian dollar market 亚洲美元市场 B?gOHG*vd>  
Asian dollar rate 亚洲美元利率 m/
@wh a  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 -e"H ^:  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,hm\   
asked price 沽盘；喊价；索价；卖方报价 PFlNo` iO  
assessable income 应评税入息 Fh&G;aE
q  
assessable loss 应评税亏损 \j}ZB<.>  
assessable profit 应评税利润 Z!a=dnwHz  
assessable value 应评税值 $l
fn(b,  
assessed profit 估定利润 hn7# L  
assessed value 经评估价值 !3c\NbU  
assessment 评税；评定；估价；评税单 64 wv<r]5j  
assessment number 评税编号；估价编号 )Yh+c=6 ?  
assessment of additional tax 补加税评税 Jc&{`s^Nu  
assessment of performance 业绩评估；实绩评价 a_^\=&?'  
Assessor 评税主任 n:I,PS0H<  
asset price bubbles 资产价格泡沫 B-Ll{k^  
asset-backed securities 具资产保证的证券 r..iko]T  
assets accretion 资产增值 g{]0sn#  
assets and liabilities 资产与负债 '2A)}
uR  
assets betterment statement 资产递增表；资产改进表 > ym,{EHK  
assets lending 实物放款；有抵押贷款 dK$XNi13.5  
assets of the company passing on the death 死者去世时转移的公司资产 q<x/Hat)  
assets pledged as security for liabilities 用作负债抵押的资产 m^!Z_]A![  
assets portfolio 资产投资组合 n$A9_cHF7  
assets price 资产价格 ;RZ )  
assets quality 资产质素 L Tm2G4+]  
assets realization 资产变现 M~Tuj1?  
assets refinancing arrangement 资产再集资安排 {Y(zd
[  
assets securitization 资产证券化 S1T"Z{$  
assets situated outside Hong Kong 在香港以外地方的资产 >mbHy<<  
assets stripping 削减资产；拆卖资产 F/,NDZN  
assets value 资产值 nSDMOyj+  
assignee 承让人 k>Is:P  
assignment 转让；转让书；转让契 $8)+XmsCr  
assignment of interest 权益转让 <`8n^m*  
assignment of letters patent and trade mark 专利证书及商标转让 H5/6TX72N  
assignment of property 物业转让；物业转让书 nmee 'oEw  
assignment right 转让权 `P@<3]  
assignor 转让人 k&M;,e3v6  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 @Myo'{3vF  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &~cBNw|  
associate member 附属会员 >>4qJ%bL  
associated body corporate 相联法人团体 @W.S6;GA\  
associated company 相联公司；联属公司 L8@f-Kk  
associated corporation 相联法团 lf`{zc r:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] udK%>  
公认会计师公会〔英国〕 i'<[DjMDlm  
Association of Futures Exchange Brokers 香港期货经纪协会 >%_\;svZG  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 +zqn<<9  
association of underwriters 承保人组织 q_:4w$>  
assumption of control 接管 SBu"3ym  
assurance 担保；保险；转易；转易书 \k7"=yx  
assurance of interest 权益的转易 /aCc17>2V{  
at 19XX price 按一九ＸＸ年价格计算 #Qw0&kM7I  
at a discount 按赔价计算；按贴水价格计算；打折扣 @-07F,'W,  
at a premium 按溢价计算；按升水价格计算 .|KyNBn  
at call 通知付款；按通知 7DogM".}~Q  
at constant market price 按固定市价计算 |w~nVRb  
at constant price 按固定价格计算 '`[&}R  
at cost 按成本计算 fCd&D  
at current market price 按当时市价计算；按现时市价计算 zy?|ODM  
at current price 按当时价格计算；按现时价格计算 V;VHv=9`o  
at factor cost 按要素成本计算；按生产要素成本计算 88O8wJN  
at money-of-the-day price 按付款当日价格计算 )bL'[h
 
at or better 按指定或较佳价位〔买卖指令〕 BGZ#wru  
at par 按面值计算；平价 D(op)]8  
at sight 见票即付
oN~&_*FE  
at the close 按收市盘 'T;P;:!\  
at the opening 按开市盘 VOsRAn/N  
attestation 见证；见证条款 >0y'Rgfe  
at-the-money option 平价期权 h]&GLb&<?  
attorney 受权人；受托代表人 F@7jx:tI  
attornment 新拥有人承认书 IVnHf_PzF  
attributable profit 可归属利润 IZ-1c1   
attributable share value 可归属股份价值 Jl8H|<g~/  
Auckland Stock Exchange 奥克兰证券交易所 dh\'<|\K  
auction 拍卖 8P\G
}  
auctioneer 拍卖商 m]0;"jeL  
audit 审计；核数 PcMD])Z{G  
Audit Commission 审计署 V]6dscQ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] #powub  
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〕 yx8z4*]kH  
audit review 帐目审查 ;\dBfP  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  :A_@,Q  
audited account 审计帐目；经审计的帐目 {%5eMyF#  
audited annual account 经审计的周年帐目 2DDtu[}  
audited balance sheet 经审计的资产负债表 Oc0a77@  
auditor 核数师；核数主任；审计师 8U"v6S~A%Q  
auditor's certificate 核数师证明书；审计师证明书 :uS\3toj  
auditor's report 核数师报告；审计师报告 l}|%5.5-  
Aussie bond 澳元债券 Y;M|D'y+  
austerity budget 紧缩预算 !;v|'I  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 [-K&R  
Australia All Ordinaries Index 澳洲所有普通股票指数 A2Ed0|By  
Australian Dollar [AUD] 澳元 9d659iC  
Australian Options Market 澳大利亚期权市场 Ykw*&opz  
Australian Securities Commission 澳洲证券事务监察委员会 kd(8
I_i@  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 S!CC }3zw  
Australian Stock Exchange 澳大利亚证券交易所 s?}e^/"v  
Austrian Schilling [ATS] 奥地利先令 )F>#*P  
authentication 认证；鉴证 `5.'_3  
authority to purchase 委托购买证；委购书 C`9+6T  
authorization 认可；核准；授权；授权书 n0 {i&[I~+  
authorization by direction 指示授权 } 9Eg=%0v  
authorization by instruction 指令授权 n5NsmVW\x  
authorization by warrant 令状授权 D_*WYV  
authorization of unit trust 单位信托的认可 YnAm{YyI  
authorized agent 指定代理人 x~~|.C,  
authorized capital 法定资本 ^"2J]&x`G  
authorized clerk 出市员 !CT5!5T  
authorized dealer 认可交易商 "?xHlYj@+  
authorized financial institution 认可财务机构 osAd1<EI
C  
authorized fund 认可基金 PiIpnoM  
authorized fund house 获授权的基金公司；认可基金公司 4F'LBS]=0  
authorized institution 认可机构 AjMh,@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 E,U+o $  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 zP8lN(LA  
authorized insurer 获授权保险人；获认可承保人 E A1?)|}n  
authorized investment 特准投资项目
?M9=yA  
authorized person 获授权人 IY\5@PVZ  
authorized representative 获授权代表 "$^ ~!1~  
authorized share capital 法定股本 7'V@+5
 
automated quotation system 自动报价系统 *fS"ym@  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] K`zdc`/  
自动交易系统〔香港期货交易所有限公司〕 Hk.TM2{w  
automatic adjustment mechanism 自动调整机制 |&)dh<  
automatic adjustment system 自动调整系统 K!Y71_#  
Automatic Clearing House 自动票据交换所 c9 _rmz8  
automatic exchange rates accumulation system 自动化汇率累集系统 mnX2a  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 @,7GaK\  
automatic teller machine [ATM] 自动柜员机 hRCJv#]HC  
autopay 自动转帐 F_{Yo?_  
available assets 可用资产 _9Te!gJ4_#  
available fiscal reserve 现存财政储备 H3=qe I  
available profit 可用利润 A[{yCn`tM  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 h]}wp;Z  
average 平均；平均数；海损 {]@= ijjf  
average basic salary 平均基本薪金 08\,<9  
average consumer expenditure 平均消费开支；一般消费开支 P{>!5|k  
average cost 平均成本 `e&Suyf4B  
average cost of land production 增辟土地平均成本 @:vwb\azVD  
average daily turnover 平均每日成交额 L^?qOylu  
average daily wage rate 平均每日工资率 xdt- ;w|  
average expenditure pattern 平均开支模式 :J&oX <nF^  
average growth rate 平均增长率 Jk n>S#SZ  
average net fixed assets 固定资产平均净值 \V
~eVf;~  
average of relatives 相对价格平均数 hD!7Cl Q  
average price 平均价格 *P=VFP  
average propensity to consume 平均消费倾向；一般消费倾向 rw JIx|(  
average propensity to save 平均储蓄倾向；一般储蓄倾向 wJo}!{bN  
average rate 平均率 oAeUvmh  
average revenue 平均收入；平均收益 `d`T*_  
average stock 平均库存；平均存货 z$. 88^  
average yearly rent 平均年租
N<VJ(20y  
avoidance of double taxation 避免双重课税 x g  
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 +VOK%8,p  
KB(8f*  
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