一些有用的会计术语(也不知道发的地方对不对)A

A: !T<z'zZU  
A share Ａ股；甲类股份 (:_%kmu  
abatement of tax 减税；减扣免税额 )9;(>cdl  
ABN AMRO Bank N.V. 荷兰银行 1 ;_{US5FR  
above-the-line expenditure 线上项目支出；经常预算支出 `V]egdO  
above-the-line receipt 线上项目收入；经常预算收入 jf$JaY  
ABSA Asia Limited 南非联合亚洲有限公司 bHhC56[M  
absolute change 绝对数值变更 ,"P5D&,_  
absolute expenditure 实际开支 .'l.7t  
absolute guideline figure 绝对准则数字 %MfGVx}nG  
absolute interest 绝对权益 1bV2  
absolute order of discharge 绝对破产解除令 T [T6
  
absolute profit margin 绝对利润幅度 w^ixMn~nLF  
absolute value 实值；绝对值 *Te4U5F  
absolutely vested interest 绝对既得权益 E9yFREvQc  
absorbed cost 已吸收成本；已分摊成本 Z-N-9E  
absorption 吸收；分摊；合并 Vpug"aR&_  
absorption rate 吸收率；摊配率；分摊率 kV*y_5g  
ACB Finance Limited 亚洲商业财务有限公司 u}JQTro  
acceptable form of reciprocity 合理的互惠条件 mr:kn0  
acceptable rate 适当利率；适当汇率 ^/_\etV  
acceptance agreement 承兑协议 s(1_:  
acceptance for honour 参加承兑 }ZEfT]  
acceptor 承兑人；接受人；受票人 }u(d'9u  
acceptor for honour 参加承兑人 PWf{aHsr  
accident insurance 意外保险 2x)0?N[$O  
Accident Insurance Association of Hong Kong 香港意外保险公会 ^tm++  
accident insurance scheme 意外保险计划 >$7wA9YhL  
accident year basis 意外年度基准 -D!#W%y8  
accommodation 通融；贷款 xT_fr,P  
accommodation bill 通融票据；空头票据 .yctE:n  
accommodation party 汇票代发人 ^/`#9]<%  
account balance 帐户余额；帐户结余 PphR4 sIM  
account book 帐簿 j[$B\H  
account collected in advance 预收款项 >uBV  
account current book 往来帐簿 |y{;|K  
account of after-acquired property 事后取得的财产报告 J{nyo1A  
account of defaulter 拖欠帐目 Nb^
zkg  
account payable 应付帐款 Rz<d%C;R  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 A2g"=x[1@K  
account receivable 应收帐款 }XfS#Xr1aV  
account receivable report 应收帐款报表 {ED(O-W  
account statement 结单；帐单；会计财务报表 5]4<!m  
account title 帐户名称；会计科目 s`8M%ZLu  
accountant's report 会计师报告 OYqYI!N/  
Accountant's Report Rules 会计师报告规则 L Q I: ]d  
accounting and auditing procedure 会计与审计程序；会计与核数程序 ) xfc-Q  
Accounting Arrangements 《会计安排》 ]C}u-B746  
accounting basis 会计基础 HI"!n$p  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,cGwtt(  
Accounting Circular 《会计通告》 ,Az`6PW  
accounting class 会计类别 /RA1d
<~$q  
accounting date 记帐日期；会计结算日期 jSeA%Te  
accounting for money 款项核算 $I}Hk^X  
Accounting Officer 会计主任 dO 1-c`  
accounting period 会计报告期；会计期 8
8tFB  
accounting policy 会计政策；会计方针 ()@.;R.Z  
accounting practice 会计惯例 0[Xt,~  
accounting principle 会计准则 CX&yjT6`  
accounting record 会计记录 eZN3H
"H  
accounting report 会计报告 < "L){$  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?)Czl4J  
Accounting Society of China 中国会计学会 &xGfkCP.]  
accounting statement 会计报表 a@5xz
)  
accounting system 会计制度；会计系统 877EKvsiC  
accounting transaction 会计事项；帐务交易 q G :jnl  
accounting treatment 会计处理 j=xtnIq  
accounting year 会计年度 @\%)'WU  
accretion 增值；添加 3PvZ_!G  
accrual 应计项目；应累算数目 h}anTFKP  
accrual basis 应计制；权责发生制 w-0O j  
accrual basis accounting 应计制会计；权责发生制会计 t6<sNzF&  
accrue 应累算；应计 /XWPN(JC?  
accrued benefit 应累算利益 [#hl}q(P#  
accrued charges 应计费用 4pfix1F g  
accrued cumulative preference share dividend 应累算的累积优先股股息 `mq
4WXO\  
accrued expenses 应累算费用 _e:5XQ  
accrued interest payable 应付利息；应计未付利息 0p:ClM2O  
accrued interest receivable 应收利息；应计未收利息 bMqu5G_q  
accrued right 累算权益 s3MMICRT.  
accruing profit 应累算的利润 "W_jdE6v  
accumulated fiscal reserve 累积财政储备 w+).pcG(*  
accumulated profit 累积利润；滚存溢利 NgE&KPj\  
accumulated reserve 累积储备 F(KH-  
accumulation of surplus income 累积收益盈余 SCfkv|hO  
acquired assets 既得资产 DuO%B  
acquisition 收购；购置；取得 V 9QvQA r  
acquisition cost 购置成本 dVsAX(  
acquisition expenses 购置费用 ;G%wc!  
acquisition of 100% interest 收购全部股权 j$|Yd=  
acquisition of control 取得控制权 G)tq/`zNw  
acquisition of fixed assets 购置固定资产 L5zG0mC8  
acquisition of shell “买壳” DK@w^ZW6JA  
acquisition price 收购价 e~t}z_>F  
act of God 天灾 :"<B@Z  
acting partner 执事合伙人 6PzN>+t^y  
active market 买卖活跃的市场；交投畅旺的市场；旺市 7/^TwNsv  
active partner 积极参与的合伙人 ~q8V<@?  
active trading 交投活跃 Zv1Bju*y  
actual circulation 实际流通 7'{Yz  
actual cost 实际成本 r'9=
kx  
actual expenditure 实际开支；实际支出 Y6;0khp  
actual income 实际入息；实际收入；实际收益 =XacG}_  
actual market 现货市场 ~x0-iBF  
actual price 现货价；实际价格 U>L=.\\|  
actual profit 实际利润 Zeme`/aBb  
actual quotation 实盘；实际价位；实际报价 PBAz`y2  
actual year basis 按实际年度计算 YL9t3]  
actuals 实货 k[r./xEv+t  
actuarial investigation 精算调查 !dbA (  
actuarial principle 精算原则 ^EuyvftZ  
actuarial report 精算师报告 os(Jr!p_=  
Actuarial Society of Hong Kong 香港精算学会 w}U5dM`
 
actuarial valuation 精算师估值 (AM,4)lW,  
actuary 精算师 I*vj26qvg  
ad referendum agreement 暂定协议；有待覆核的协定 _} X`t8Lh  
ad valorem duty 从价税；按值征税 vHI"C %  
ad valorem duty system 从价税制 Top#u  
ad valorem fee 从价费 9s\i
(/RxW  
ad valorem tariff 从价关税 U7*VIRibv+  
additional allowance 额外免税额 3h D2C'KD  
additional amount for unexpired risk 未过期风险的额外款额  &aevR^f+  
additional assessable profit 补加应评税利润 1VjeP *  
additional assessment 补加评税 /SqFP L]  
additional commitment 额外承担 -9H!j4]T?  
additional commitment vote 额外承担拨款 DX%8.@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 S,`Sq8H  
additional dependent parent allowance 供养父母额外免税额 ?) ,xZ1"  
additional provision 额外拨款 ?2<6#>(7a  
additional stamp duty 附加印花税 
j6R{  
additional tax 补加税罚款；补加税款 3|83
Jnh
 
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 t0asW5f  
adjudged bankrupt 被裁定破产 2LxVt@_R!%  
adjudicated bankrupt 裁定破产人 OuBMVn  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 eX l%Qs#Y  
adjudication of bankruptcy 裁定破产；宣告破产 f<> YYeY  
adjudication of insolvency 裁定无力偿还债务 Xg!|F[i  
adjusted actual 经调整的实数；调整后的实数 $vw}p.  
adjusted current assets 经调整的流动资产；调整后的流动资产 P2 K>|r  
adjusted figure 经调整的数字；调整后的数额 -YRL>
]1  
adjusted liabilities 经调整的负债；调整后的负债 YW$x:  
adjusted loss 经调整的亏损；调整后的亏损 M;p q2$  
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 /H;kYx  
adjusted profit 经调整的利润；调整后的利润 P7>C4rmQ  
adjusted surplus 经调整的盈余额；调整后的盈余额 .z-^Ga*  
adjusted value 经调整的价值；调整后的价值 @rK>yPhf  
adjustment 调整；修订；理算〔保险〕 C>\!'^u
1  
adjustment centre 调剂中心 QnP?;  
adjustment lag 调整过程的时间差距；调整时差 ' ! UF&  
adjustment mechanism 调整机制 >h!.Gj  
adjustment of loss 亏损调整 8v)~J}[Bz  
adjustment process 调整过程；调整程序 t~<-4N$(  
adjustment range 调整幅度 oVEr{K)  
administered exchange rate 受管制汇率 S^Wqa:;  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 SG|i/K|7  
administration expenses 行政费用 yz2oS|0'  
administration fee 手续费；行政费 R 6yvpH  
administration in bankruptcy 破产管理 6
02eLV)  
administration order 遗产管理令 H`6Jq?\  
administrator 管理人；遗产管理人 S9"y@
F <  
administrator of the estate 遗产管理人 ANpY qV  
admission of debt 债项承认书 WlQ&Yau  
admission of proof 接纳债权证明 Etr8lm E  
advance 放贷款项；垫付款项；预支款项；预付款项 S4:\`Lo-;  
advance account 暂支帐目；预付款帐户 {u_k\m[Y  
advance compensation 预付补偿金 KEVy%AP=*h  
advance from shareholder 股东垫款 0Li'a{n2  
advance pending reimbursement 预支以待日后付还 9}qfdbI  
advanced economy 先进经济体系 c7nk~K[6  
advancement 预付；预付财产 n"d)  
advances warrant 垫款令 l#vw L15  
advancing 贷出 QRmQ>  
adverse balance 逆差 g*AD$":  
adverse exchange 逆汇 u&d v[  
advertisement addressed to shareholders 在报章刊登的致股东通告 Yqhz(&*)  
advice for collection 托收通知书 9uq+Ve>  
advice of drawing 提款通知书；汇票通知书 8apKp?~yW  
advice of payment 付款通知 Pl5NHVr  
Advisory Committee [Securities and Futures Commission] KGE-RK  
谘询委员会〔证券及期货事务监察委员会〕 |7Xpb  
Advisory Committee on Diversification 经济多元化谘询委员会 mKFHT  
affidavit 誓章；遗产申报誓章 7E75s)KH  
affidavit of no receipt 述明无收款的誓章 !qGx(D{\  
affiliate 联号；联营公司；附属公司 I`
$I0  
affiliated company 附属公司；联号；联营公司 hIO4%RQj_  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Z=t#*"J  
affordability 负担能力 #&2N,M!Q  
African Development Bank [AfDB] 非洲开发银行 sv{0XVn+^  
after-acquired property 事后取得的财产 ^L
v^W  
after-hours dealing 市后交易 %J ( }D7-,  
after-tax profit 税后盈利；税后利润；税后溢利 b}U&bFl  
agency agreement 代理协议 9Or4`JOO  
agency expenses 代理机构的开支 )Q  
agency fee 代理费 m2< *  
Agency Law 《代理法》 soVZz3F  
agent 代理人；承销人 teS0F  
agent of company 公司代理人 h,6S$,UI  
agent's fee 代理人费；经纪费 .'2gJ"?,  
aggregate 总计；总数；总体数字 y[@j0xlO  
aggregate amount 总款额；总额 ZRq}g:  
aggregate assets and liabilities 总体资产与负债 e}O-I  
aggregate at constant price 按固定价格计算的总体数字 `J,~hK  
aggregate demand 总需求 E~@HC5.M  
aggregate gross position 总持仓量 l0_E9qh-i  
aggregate limit 总限额 ~CdseSo9  
aggregate of salaries tax 合计薪俸税 ?eVuz x  
aggregate performance 总体表现；总体业绩 k-DB~-L  
aggregate supply 总体供应 `# M.t);^  
aggregate surplus 总盈余 U*fj5  
aggregate total 整体总额 }
!7DF  
aggregate value 总值；合计价值 k$x 'v#  
aggregated basis 合计基准 8
8=c3^  
aggregated net chargeable income 合计应课税入息实额 E0B2>V  
aggregation 合并计算；合计；总和 rB&j"p}Q  
aggregation of incomes of husband and wife 夫妇入息合并计算 a~eLkWnh<k  
aggregation of property 财产的总和 @?cXa: tX  
agio 差价；贴水 b= ec?n #7  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 :2Rci`lp  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 8J?`_  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 X-r,>o:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment FjLv*K[#d  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 5<BV\'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment E4aCGg  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 'W2$wN+P  
agreement for a settlement 授产协议 TNT"2FoBd  
agreement for assignment 转让协议 GKx,6E#JM  
agreement for sale 售卖协议；买卖协议 j nA_!;b  
agreement for sale and purchase 买卖协议 -5_xI)i
 
agreement for the payment of interest 支付利息协议 [ma#8p)  
agreement for the repayment of money 还款协议 ~rJw$v  
agreement of reinsurance 再保险协议 otH[?c?BT  
Agricultural Bank of China 中国农业银行 Q2pboZ86  
air passenger departure tax 飞机乘客离境税 EC!Cv;'  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 k|c0tvp  
airport tax 机场税 YGpp:8pen  
alcohol duty 酒精税 eh7r'DmAR  
alienation 让与；让渡；转让 yr 9)ga%  
alimony 生活费；赡养费 ="[](X^ l  
All Ordinaries Index [AOI] 所有普通股指数 `k%#0E*H  
all risks 全险；综合险 kt0{-\ p  
All Sales Record for Stock Market 《股票市场成交报告》 P7.8tM2}  
Allied Capital Resources Limited 新联财务有限公司 ~+iJp
W  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 PEn^.v@  
allocation letter 拨款信件 R^kv!x;h  
allocation of fund 分配款项；预留款项 *P\_:>bV(  
allocation of profit 利润分配；溢利分配 {s'_zSz  
allocation warrant 拨款令 p6
l@O3  
allotment 分配；配股 -/2$P  
allotment notice 股份配售通知；配股通知 3b[+m}UWQ  
allotment of shares 股份分配 D
!$ =oK  
allowable 可获宽免；免税的 +rpd0s
49  
allowable business loss 可扣除的营业亏损 (tLQX~Ur  
allowable expenses 可扣税的支出 12'(MAP  
allowance 免税额；津贴；备抵；准备金 z2q5f:d8  
allowance for debts 债项的免税额 ^Ro du  
allowance for depreciation by wear and tear 耗损折旧免税额 :ItW|  
allowance for funeral expenses 殡殓费的免税额 2bxMIr  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 H;Qn?^  
allowance for repairs and outgoings 修葺及支出方面的免税额 q]%bd[zkz  
allowance to debtor 给债务人的津贴 8+cpNX  
alteration of capital 资本更改 "LIii1]k  
alternate trustee 候补受托人 y-q?pqt  
amalgamation 合并 o9d$ 4s@/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ;Hp'x_xQ  
ambit of charges 征税范围；收费范围 *vE C,)  
amended valuation 经修订的估值 TY[d%rMm  
American Commodities Exchange 美国商品交易所 0HuRFl  
American Express Bank Limited 美国运通银行 n:."ZBtY*  
American Stock Exchange 美国证券交易所 $ 14DTjj  
amortization 摊销 Y"rV[oe  
amount due from banks 存放银行同业的款项 !;!~5"0~"  
amount due from banks abroad 存放海外银行同业的款项 +5|nCp6||j  
amount due from holding companies 控股公司欠款 =i>F^7)U1  
amount due from local banks 存放本港银行同业的款项 ko>O~@r  
amount due to banks 银行同业的存款 mKn357:  
amount due to banks abroad 海外银行同业的存款 F1*rUsRKN  
amount due to holding companies 控股公司存款 Z?aR9OTP  
amount due to local banks 本港银行同业的存款 \.|A,G=  
amount due to outport banks 外埠银行同业的存款 yBh"qnOT  
amount for note issue 发行纸币的款额 sq|@9GS0T  
amount of bond 担保契据的款额 9<c4y4#y  
amount of consideration 代价款额 `v2l1CQ:^  
amount of contribution 供款数额 Ng

c+<  
amount of indebtedness 负债款额 w$:)wyR-  
amount of principal of the loan 贷款本金额 =usDI<3r  
amount of rates chargeable 应征差饷数额 _`
[6jhNa!  
amount of share capital 股本额 #$B,8LFz,$  
amount of sums assured 承保款额 yzR=:0J  
amount of variation 变动幅度 U`_vF~el~  
amount of vote 拨款数额 )&!@O$RS8(  
amount payable 应付款额 E!l1a5qB  
amount receivable 应收款额 Rj;e82%%N
 
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "UnSZ[;t  
analysis 分析 .ehvhMuG|  
ancillary risk 附属风险 <FT\
u{9$  
annual account 周年帐目；周年帐目报表；年度决算；年结 #$C]0]|  
annual accounting date 年结日期 $<mL2$.L~  
annual allowance 每年免税额；年积金；年度津贴；年津 |aJ6363f.  
annual balance 年度余额 N;pr:  
annual disposable income 每年可动用收入 7[0k5-  
annual estimates 周年预算 [E1|jcmQ  
annual fee 年费 o"M^sKz47  
annual general meeting 周年大会 2Lgvy/uN  
annual growth rate 年增率；每年增长率 kzpbs?<;  
annual long-term supplement 长期个案每年补助金 ts!aKx  
annual pensionable emolument 可供计算退休金的年薪 w=o m7%J@l  
annual report 年报 -\C6j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Qnx92
 
annual return 周年报表；周年申报表；每年报税表格 tvxcd*{  
Annual Return Rules 《周年报表规则》 F+S#m3X  
annual review of consumer prices 每年消费物价回顾 ''Ec-b6Q-  
annual roll-forward basis 逐年延展方式 e`1s[ ^B  
annual salary 年薪 ^O*hs%eO%  
annual statement 年度报表；年度决算表 Qug'B  
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 lD#1"$Coz  
annuitant 年金受益人 i3j jPN!  
annuity 年金 .3&OFM  
annuity contract 年金合约 T-i]O*u  
annuity on human life 人寿年金 Q9zpX{JT  
antecedent debt 先前的债项 %,D%Q~  
ante-dated cheque 倒填日期支票 {5-{f=Rk  
anticipated expenditure 预期开支 S*s9?  
anticipated net profit 预期纯利 G{=$/&St  
anticipated revenue 预期收入 6dp_R2zH~o  
anti-inflation measure 反通货膨胀措施 M=_CqK*  
anti-inflationary stance 反通货膨胀立场 L%Q *\d  
apparent deficit 表面赤字 08jQq#  
apparent financial solvency 表面偿债能力 1A.\Ao  
apparent partner 表面合伙人 l #z`4<  
application for personal assessment 个人入息课税申请书 =@XR$Uud6  
application of fund 资金应用 5D*V%v  
application to release as liquidator and to destruct the books of accounts and documents EQO7:vb  
申请免除清盘人职务及毁灭帐簿与文件 *3($s_r>  
appointed actuary 委任精算师 YKd?)$J  
appointed auditor 委任核数师；委任审计师 P32'`!/
:  
appointed trustee 委任的受托人 Y @
&nW  
appointer 委任人 wVtBeZa  
apportioned pro rata 按比例分摊 $Ws2g*i  
apportionment 分配；分摊 Y2&6xTh  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B*N8:u  
apportionment formula 分摊方程式 lf#six  
apportionment of estate duty 遗产税的分摊 ]+9:i!s  
appraisal 估价；评估 U5 "v1"Ec  
appreciable growth 可观增长 !Sh5o'D28  
appreciable impact 显着影响 HbVm O]#$D  
appreciable increase 可观增长 _'a4I;  
appreciation 增值；升值 TY?io@  
appreciation against other currencies 相对其他货币升值 x^
BBK'  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (@
sKE  
appreciation tax 增值税 n\9*B##  
appropriation 拨款；拨用；拨付 O0YGjS|d  
appropriation account 拨款帐目 4q8%!\A+  
Appropriation Bill 拨款法案 $dw;Kj'\  
appropriation-in-aid system 补助拨款办法 CFxs`C^  
approved assets 核准资产 >i E  
approved basket stock 认可一篮子证券 f|5|n>*  
approved budget 核准预算 {v(|_j&:o  
approved charitable donation 认可慈善捐款 kICYPy  
approved charitable institution 认可慈善机构 S3cQC`^  
approved currency 核准货币；认可货币 y&]D2"I  
approved estimates 核准预算 {qyo#  
approved estimates of expenditure 核准开支预算 8!Kfe  
approved overseas insurer 核准海外保险人 Fj4:_(%nG  
approved overseas trust company 核准海外信托公司 1+iiiVbMH  
approved pooled investment fund 核准汇集投资基金 b1!%xdy_T  
approved provident fund scheme 认可公积金计划 R!CUR~F  
approved provision 核准拨款 &pl;U\dc*a  
approved redeemable share 核准可赎回股份 UU`qI}Ys8F  
approved regional stock 认可地区性证券 ]F!h~>  
approved retirement scheme 认可退休金计划
w2GY,,R  
approved subordinated loan 核准附属贷款 Ta$<#wb  
arbitrage 套戥；套汇；套利 v}@6"\  
arbitrageur 套戥者；套汇者 2&#iHv  
arbitrary amount 临时款项 30"G%DFd  
arrangement 措施；安排；协定 o\[nGf C&  
arrears 欠款 `#F>?g$2  
arrears of pay 欠付薪酬 uES
HTX/[  
arrears of revenue 逾期未收税款；逾期未收的帐项 b\mN^P~>A  
articles of association 组织章程；组织细则；组织章程细则 |lY8u~%  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 s]OXB {M  
ascertainment of profit 确定利润 0@;E8^pa  
"Asia Clear" “亚洲结算系统” IRB;Q(Z   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 `0N/ /Q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \g/E4U.+  
Asian Development Fund [ADF] 亚洲发展基金 :;QLoZh^  
Asian dollar bond 亚洲美元债券 [MG:Ym).2`  
Asian dollar market 亚洲美元市场 >T
gO|mq  
Asian dollar rate 亚洲美元利率 P) #rvTDRw  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 p*A//^wQ  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 )DMbO"7  
asked price 沽盘；喊价；索价；卖方报价 3{z }[@N  
assessable income 应评税入息 >EjBknl  
assessable loss 应评税亏损 b-XBs7OAx  
assessable profit 应评税利润 FliN@RNo  
assessable value 应评税值 bfgLU.1I  
assessed profit 估定利润 9UX-)!  
assessed value 经评估价值 j^M@0o  
assessment 评税；评定；估价；评税单 S1JB]\  
assessment number 评税编号；估价编号 ga1RMRu+  
assessment of additional tax 补加税评税 EIAT*l:NW  
assessment of performance 业绩评估；实绩评价 J u7AxTf~  
Assessor 评税主任 @*dA<N.9  
asset price bubbles 资产价格泡沫 FS[CUoA  
asset-backed securities 具资产保证的证券 kJ >B)  
assets accretion 资产增值 Y&?]t  
assets and liabilities 资产与负债 r38CPdE;}  
assets betterment statement 资产递增表；资产改进表
1Mqz+@~11  
assets lending 实物放款；有抵押贷款 GS@ wG  
assets of the company passing on the death 死者去世时转移的公司资产 xk9]jQ7  
assets pledged as security for liabilities 用作负债抵押的资产 URwFNOM2  
assets portfolio 资产投资组合 Im=E?t  
assets price 资产价格 &Jz%L^  
assets quality 资产质素 Q_S fFsY  
assets realization 资产变现 NH/H+7,o  
assets refinancing arrangement 资产再集资安排 Ghz)=3  
assets securitization 资产证券化 %* 8QLI  
assets situated outside Hong Kong 在香港以外地方的资产 z^]nP87  
assets stripping 削减资产；拆卖资产 qabM@+m[  
assets value 资产值 4*]`s|fbu  
assignee 承让人 ;lldxS  
assignment 转让；转让书；转让契 >:Ec   
assignment of interest 权益转让 BScysoeD  
assignment of letters patent and trade mark 专利证书及商标转让 1'=brc YR  
assignment of property 物业转让；物业转让书 l6RJour  
assignment right 转让权 :iJ= 9  
assignor 转让人 TG($l2  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 DEtq]|80m  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 7)YU ;  
associate member 附属会员 quR':=S5f  
associated body corporate 相联法人团体 ;a|A1DmZ  
associated company 相联公司；联属公司 -95`.o  
associated corporation 相联法团 5m/r,d^H  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] yl*S|= 8;k  
公认会计师公会〔英国〕 +VfJ:[q  
Association of Futures Exchange Brokers 香港期货经纪协会 %PQC9{hUy$  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 N4r`czoj  
association of underwriters 承保人组织 lVtgg?  
assumption of control 接管 8K$:9+OY  
assurance 担保；保险；转易；转易书 9r!%PjNvE  
assurance of interest 权益的转易 cB TMuDT_  
at 19XX price 按一九ＸＸ年价格计算 p 7sYgz  
at a discount 按赔价计算；按贴水价格计算；打折扣 r\yj$Gu>(  
at a premium 按溢价计算；按升水价格计算 )pJzw-m"  
at call 通知付款；按通知 ?tBEB5  
at constant market price 按固定市价计算 |tmD`ndO  
at constant price 按固定价格计算 ky*-_  
at cost 按成本计算 #nnP.t m  
at current market price 按当时市价计算；按现时市价计算 @|M10r9E  
at current price 按当时价格计算；按现时价格计算 G$q=WM!%#s  
at factor cost 按要素成本计算；按生产要素成本计算 H7WKnn@  
at money-of-the-day price 按付款当日价格计算 t+pI<c^]y  
at or better 按指定或较佳价位〔买卖指令〕 ~ohW9Z1  
at par 按面值计算；平价 h0!j;fn  
at sight 见票即付 5s0H4?S  
at the close 按收市盘 X"R;/tZ S4  
at the opening 按开市盘 3Vhm$y%Td  
attestation 见证；见证条款 joa$Y6  
at-the-money option 平价期权 2'++G[z  
attorney 受权人；受托代表人 -y~JNDS1]  
attornment 新拥有人承认书 }[1I_)  
attributable profit 可归属利润 a/_`1  
attributable share value 可归属股份价值 3Z`oI#-x  
Auckland Stock Exchange 奥克兰证券交易所 4Hu.o7  
auction 拍卖 #fwG~Q(  
auctioneer 拍卖商 Ts^IA67&<  
audit 审计；核数 H|Eu,eq-E  
Audit Commission 审计署 ,5nrovv  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \aG>(Mr  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 ";Lpf]<  
audit review 帐目审查 he/FtkU  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Eh JYdO[e  
audited account 审计帐目；经审计的帐目 YoXXelO&  
audited annual account 经审计的周年帐目 0 {w?u%'  
audited balance sheet 经审计的资产负债表 t4nAy)I)P  
auditor 核数师；核数主任；审计师 %_5B"on  
auditor's certificate 核数师证明书；审计师证明书 %H:!/'45  
auditor's report 核数师报告；审计师报告 o rEo$e<  
Aussie bond 澳元债券 b afYjF< 3  
austerity budget 紧缩预算 Yu'lD`G  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 <53~Y  
Australia All Ordinaries Index 澳洲所有普通股票指数 [IMa0qs
'  
Australian Dollar [AUD] 澳元 idV4hMF9  
Australian Options Market 澳大利亚期权市场 sb;81?|  
Australian Securities Commission 澳洲证券事务监察委员会 `w&|~xT  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *@/!h2  
Australian Stock Exchange 澳大利亚证券交易所 m]V5}-?al  
Austrian Schilling [ATS] 奥地利先令 !Y5O3^I=u  
authentication 认证；鉴证 m'Wz0b^BO  
authority to purchase 委托购买证；委购书 8c#u"qF  
authorization 认可；核准；授权；授权书 ybfNG@N*  
authorization by direction 指示授权 &B[$l`1  
authorization by instruction 指令授权 ?QZ\KY  
authorization by warrant 令状授权 BK,=(;d3  
authorization of unit trust 单位信托的认可 Y6V56pOS  
authorized agent 指定代理人 2@=
JIMtc  
authorized capital 法定资本 a(bgPkPP
  
authorized clerk 出市员 r..\(r  
authorized dealer 认可交易商 N[czraFBD}  
authorized financial institution 认可财务机构 c8#A^q}  
authorized fund 认可基金 W0X?"Ms|a  
authorized fund house 获授权的基金公司；认可基金公司 5`0tG;  
authorized institution 认可机构 =d`,W9D  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 p9Ks=\yvL  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 7` &K=( .  
authorized insurer 获授权保险人；获认可承保人 m"NZ;*d'  
authorized investment 特准投资项目 |nB2X;K5~  
authorized person 获授权人 \DpXs[1  
authorized representative 获授权代表 8hGp?Ihu  
authorized share capital 法定股本 |0dmdrKD  
automated quotation system 自动报价系统 #R@{Bu=C  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] x# 0(CcKK  
自动交易系统〔香港期货交易所有限公司〕 GV* B$  
automatic adjustment mechanism 自动调整机制 Lylw('zZ  
automatic adjustment system 自动调整系统 R9~%ORI#;  
Automatic Clearing House 自动票据交换所 ?HttqK)  
automatic exchange rates accumulation system 自动化汇率累集系统 <1>\?$)D  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 In5'(UHW:  
automatic teller machine [ATM] 自动柜员机 }_Jr[ia
B  
autopay 自动转帐 B$sB1M0q  
available assets 可用资产 7$k[cL1  
available fiscal reserve 现存财政储备 ,ie84o  
available profit 可用利润 7i,}F|#8  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
sd xl@  
average 平均；平均数；海损 IZoa7S&t  
average basic salary 平均基本薪金 \5cAOBja  
average consumer expenditure 平均消费开支；一般消费开支 ._Wm%'uX  
average cost 平均成本 XX#YiG4|J  
average cost of land production 增辟土地平均成本 '3 5w(  
average daily turnover 平均每日成交额 Jn-iIl  
average daily wage rate 平均每日工资率 ul1#_xp  
average expenditure pattern 平均开支模式 5Jlz$]f  
average growth rate 平均增长率 tUH#%  
average net fixed assets 固定资产平均净值 Y]Td+Zi  
average of relatives 相对价格平均数 kTt;3Ia  
average price 平均价格 ~bhesWk8!  
average propensity to consume 平均消费倾向；一般消费倾向 XTyJ*`>  
average propensity to save 平均储蓄倾向；一般储蓄倾向 }hv>LL  
average rate 平均率 CQ9B;i`  
average revenue 平均收入；平均收益 s`U.h^V  
average stock 平均库存；平均存货 q0,Diouq  
average yearly rent 平均年租 7'k+/rAO  
avoidance of double taxation 避免双重课税 (%D*S_m'  
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 :$lx]  
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