一些有用的会计术语(也不知道发的地方对不对)A

A: KwHOV
$lD;  
A share Ａ股；甲类股份 PGKXzp'  
abatement of tax 减税；减扣免税额 1A)~Y  
ABN AMRO Bank N.V. 荷兰银行 uUe\[-~  
above-the-line expenditure 线上项目支出；经常预算支出 G8s`<:9*  
above-the-line receipt 线上项目收入；经常预算收入 #Kl2K4  
ABSA Asia Limited 南非联合亚洲有限公司 +o3g]0  
absolute change 绝对数值变更 z3C^L  
absolute expenditure 实际开支 8<kme"%s  
absolute guideline figure 绝对准则数字 #~+#72+x7  
absolute interest 绝对权益 asi1c y\  
absolute order of discharge 绝对破产解除令 X]fw9tZ  
absolute profit margin 绝对利润幅度 V~_nyjrJM  
absolute value 实值；绝对值 S8=4C`>jf  
absolutely vested interest 绝对既得权益 m?j!0>  
absorbed cost 已吸收成本；已分摊成本 9C$!tz>>+i  
absorption 吸收；分摊；合并 #{M -3  
absorption rate 吸收率；摊配率；分摊率 5a ~tp'  
ACB Finance Limited 亚洲商业财务有限公司 *o[%?$8T  
acceptable form of reciprocity 合理的互惠条件 duS #&w  
acceptable rate 适当利率；适当汇率 r+\z0_' w6  
acceptance agreement 承兑协议 injmP9ed  
acceptance for honour 参加承兑 gJ&
!w8v.  
acceptor 承兑人；接受人；受票人 ,_$"6  
acceptor for honour 参加承兑人 tTt3D]h(  
accident insurance 意外保险 6.|~~/  
Accident Insurance Association of Hong Kong 香港意外保险公会 LU{Z  
accident insurance scheme 意外保险计划 ]~^/w}(K  
accident year basis 意外年度基准 8UIL_nPO  
accommodation 通融；贷款 =5ih,>>g  
accommodation bill 通融票据；空头票据 4I
-p/&Q  
accommodation party 汇票代发人 //Gvk|O1  
account balance 帐户余额；帐户结余 5u46Vl{  
account book 帐簿 qX(%Wn;n  
account collected in advance 预收款项 o x^lI  
account current book 往来帐簿 aAri  
account of after-acquired property 事后取得的财产报告 "Y!
dn|3  
account of defaulter 拖欠帐目 4l''/$P  
account payable 应付帐款 gDub+^ye>/  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 -W_s]oBg  
account receivable 应收帐款 .Y|\7%(  
account receivable report 应收帐款报表 V,+[XB  
account statement 结单；帐单；会计财务报表 .m?~TOR  
account title 帐户名称；会计科目 .( h$@|Y  
accountant's report 会计师报告 {^W,e ^:  
Accountant's Report Rules 会计师报告规则 \.c )^QQ  
accounting and auditing procedure 会计与审计程序；会计与核数程序 XijLS7Aw|  
Accounting Arrangements 《会计安排》 V]]qu:Mh8  
accounting basis 会计基础 |T_Pz&-  
accounting by Official Receiver 破产管理署署长呈交的帐目 @vYmkF`  
Accounting Circular 《会计通告》 YfwJBzD  
accounting class 会计类别 0s|LK  
accounting date 记帐日期；会计结算日期 -
;\+uV  
accounting for money 款项核算 QYgN39gp  
Accounting Officer 会计主任 EY
xRw  
accounting period 会计报告期；会计期 5}xni  
accounting policy 会计政策；会计方针 xacLlX+  
accounting practice 会计惯例 wzPw;
xuG  
accounting principle 会计准则 igrog  
accounting record 会计记录 X|`,AKJit  
accounting report 会计报告 "Y]ZPFh#.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 EQ7n'W
qq  
Accounting Society of China 中国会计学会 ;_/q>DR>,3  
accounting statement 会计报表 8 %j{4$  
accounting system 会计制度；会计系统 o0G`Xn  
accounting transaction 会计事项；帐务交易 $Je"z]cy-  
accounting treatment 会计处理 A+*oT(`  
accounting year 会计年度 E`fssd~  
accretion 增值；添加 r0deBRM  
accrual 应计项目；应累算数目 aT!9W'uY  
accrual basis 应计制；权责发生制 ?=!XhU .  
accrual basis accounting 应计制会计；权责发生制会计 aNC,ccm  
accrue 应累算；应计 :bRR(sP  
accrued benefit 应累算利益 Kk>qgi$  
accrued charges 应计费用 5\0.[W
{^  
accrued cumulative preference share dividend 应累算的累积优先股股息 _IV@
^v  
accrued expenses 应累算费用 6KCmswvE  
accrued interest payable 应付利息；应计未付利息 `Kw"XGT  
accrued interest receivable 应收利息；应计未收利息 
4E-A@FR  
accrued right 累算权益 *ZR@z80i  
accruing profit 应累算的利润
&}0wzcMg  
accumulated fiscal reserve 累积财政储备 TucAs0-bF  
accumulated profit 累积利润；滚存溢利 8Wx@[!  
accumulated reserve 累积储备 Om2X>/V%C  
accumulation of surplus income 累积收益盈余 _P<lG[V  
acquired assets 既得资产 KWJgW{{v  
acquisition 收购；购置；取得 :6$4K"^1  
acquisition cost 购置成本 bmVgTm&  
acquisition expenses 购置费用 18"VB50b}  
acquisition of 100% interest 收购全部股权 2nU NI U  
acquisition of control 取得控制权 iW@Vw{|i I  
acquisition of fixed assets 购置固定资产 1m`tqlFU9  
acquisition of shell “买壳” 7~ese+\smG  
acquisition price 收购价 o,Zng4NY  
act of God 天灾 i!W8Q$V  
acting partner 执事合伙人 S@xsAib0J  
active market 买卖活跃的市场；交投畅旺的市场；旺市 pLQSG}N  
active partner 积极参与的合伙人 !mxh]x<e  
active trading 交投活跃 o9LD6$  
actual circulation 实际流通 1O2h9I$bk  
actual cost 实际成本 %DRy&k/T  
actual expenditure 实际开支；实际支出 2^bpH%  
actual income 实际入息；实际收入；实际收益 pR6A#DgB  
actual market 现货市场 '}+X,Usm  
actual price 现货价；实际价格 ^wF@6e7/&  
actual profit 实际利润 Q^Z<RA(C  
actual quotation 实盘；实际价位；实际报价 ?>.g;3E$  
actual year basis 按实际年度计算 9LEilmPs  
actuals 实货 id tQXwa  
actuarial investigation 精算调查 |5IY`;+9  
actuarial principle 精算原则 )~.&bEm\  
actuarial report 精算师报告 W,/C?qFp  
Actuarial Society of Hong Kong 香港精算学会 o`K^Wy~+k#  
actuarial valuation 精算师估值 6eUi
I@J  
actuary 精算师 \+Rwm:lI  
ad referendum agreement 暂定协议；有待覆核的协定 qi SEnRG.  
ad valorem duty 从价税；按值征税 l?JO8^Nn  
ad valorem duty system 从价税制 4 ?@uF[  
ad valorem fee 从价费 JNFT6T)T15  
ad valorem tariff 从价关税 380->  
additional allowance 额外免税额 2b4pOM7W  
additional amount for unexpired risk 未过期风险的额外款额 wEfz2Eq  
additional assessable profit 补加应评税利润 C*s0r;  
additional assessment 补加评税 rF'^w56  
additional commitment 额外承担 R'9@A\7#  
additional commitment vote 额外承担拨款 IN|i)?rh  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,-7/]h,l  
additional dependent parent allowance 供养父母额外免税额 9<A\npD  
additional provision 额外拨款 7 xp1\j0  
additional stamp duty 附加印花税 LA+$_U"Jk  
additional tax 补加税罚款；补加税款 T]nR=uK6LL  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 f_4S>C$  
adjudged bankrupt 被裁定破产 hdf8U  
adjudicated bankrupt 裁定破产人 eY4
`k  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 SfZ=%6b7  
adjudication of bankruptcy 裁定破产；宣告破产 !HR2Rfl  
adjudication of insolvency 裁定无力偿还债务 lNaez3  
adjusted actual 经调整的实数；调整后的实数 Ie2w0Cs28  
adjusted current assets 经调整的流动资产；调整后的流动资产 V^ fGRA  
adjusted figure 经调整的数字；调整后的数额 kg?T$}O  
adjusted liabilities 经调整的负债；调整后的负债 cPx~|,)l  
adjusted loss 经调整的亏损；调整后的亏损 7/&C;"  
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 6t_ 3%{  
adjusted profit 经调整的利润；调整后的利润 $ o5V$N D  
adjusted surplus 经调整的盈余额；调整后的盈余额 \2R`q*a+  
adjusted value 经调整的价值；调整后的价值 urT/+deR  
adjustment 调整；修订；理算〔保险〕 17i<4f#  
adjustment centre 调剂中心 B;z>Dd,Y_x  
adjustment lag 调整过程的时间差距；调整时差 4aalhy<j  
adjustment mechanism 调整机制 K#l  -?  
adjustment of loss 亏损调整 } T/}0W]0  
adjustment process 调整过程；调整程序 qD(fYOX{C  
adjustment range 调整幅度 ez^*M:K  
administered exchange rate 受管制汇率 B_."?*|w  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8Fd1;G6  
administration expenses 行政费用 N;C"X4rV  
administration fee 手续费；行政费 @Z9>3'2]A  
administration in bankruptcy 破产管理 ;/?Z<[B  
administration order 遗产管理令 >}<29Ii  
administrator 管理人；遗产管理人 |t&G&)~:  
administrator of the estate 遗产管理人 0NCOz(L/  
admission of debt 债项承认书 bl" (<TM  
admission of proof 接纳债权证明 9<t9a f\.>  
advance 放贷款项；垫付款项；预支款项；预付款项 J|gdO+  
advance account 暂支帐目；预付款帐户 Ei{(  
advance compensation 预付补偿金 a%Z4_ToLZ  
advance from shareholder 股东垫款 VQy9Y  
advance pending reimbursement 预支以待日后付还 M.xhVgFf)  
advanced economy 先进经济体系 Hi; K"H]x1  
advancement 预付；预付财产 OX)#F'Sl}  
advances warrant 垫款令 N+\oFbE  
advancing 贷出 < v|%K.yd  
adverse balance 逆差 u8-a-k5<  
adverse exchange 逆汇 MtpU~c  
advertisement addressed to shareholders 在报章刊登的致股东通告 MiSja#"+A  
advice for collection 托收通知书 ]5} -y3  
advice of drawing 提款通知书；汇票通知书 +,&m7L  
advice of payment 付款通知 A~6%,q@^jh  
Advisory Committee [Securities and Futures Commission] Qb!!J4|!  
谘询委员会〔证券及期货事务监察委员会〕 z'?7]C2b  
Advisory Committee on Diversification 经济多元化谘询委员会 :LZ-da"QR  
affidavit 誓章；遗产申报誓章 saGRP}7?  
affidavit of no receipt 述明无收款的誓章 -T
zI>Fz  
affiliate 联号；联营公司；附属公司 hsTFAfa'  
affiliated company 附属公司；联号；联营公司 }mKGuCoH>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 l-<3{!  
affordability 负担能力 22)0zY%\  
African Development Bank [AfDB] 非洲开发银行 D'7A2f  
after-acquired property 事后取得的财产 qhV,u;\.  
after-hours dealing 市后交易 :`+|'*b(A  
after-tax profit 税后盈利；税后利润；税后溢利 E fP>O  
agency agreement 代理协议 9GMH*=3[=  
agency expenses 代理机构的开支 hH<6E  
agency fee 代理费 94~"U5oQ:  
Agency Law 《代理法》 p!HPp Ef+#  
agent 代理人；承销人 "XGD:>Q.  
agent of company 公司代理人 vnz[w=U  
agent's fee 代理人费；经纪费 r+t ,J|V  
aggregate 总计；总数；总体数字 |rr$U  
aggregate amount 总款额；总额 snXB`UC  
aggregate assets and liabilities 总体资产与负债 5z1\#" B[  
aggregate at constant price 按固定价格计算的总体数字 A#v|@sul  
aggregate demand 总需求 q%OcLZ<,  
aggregate gross position 总持仓量 4t&gW  
aggregate limit 总限额 >
EBZ$X  
aggregate of salaries tax 合计薪俸税 0n4g$JK7  
aggregate performance 总体表现；总体业绩 x`]Ofr'  
aggregate supply 总体供应 8O~0RYk  
aggregate surplus 总盈余 lo cW_/  
aggregate total 整体总额 Ef
2Yl  
aggregate value 总值；合计价值 y]yine  
aggregated basis 合计基准 jMN)?6$=  
aggregated net chargeable income 合计应课税入息实额 u|(Ux~O  
aggregation 合并计算；合计；总和 lq:]`l,6@  
aggregation of incomes of husband and wife 夫妇入息合并计算 Sp 7u_Pq{  
aggregation of property 财产的总和 c:=7lI  
agio 差价；贴水 `%$8cZ-kr  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Ap11b|v  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment GxYW4b  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Z7JKaP9{:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Of-C  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 Gx.P
]O3  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment O4m(Er@a  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 A5sf  
agreement for a settlement 授产协议 "/Y<G  
agreement for assignment 转让协议 "Z;~Y=hC13  
agreement for sale 售卖协议；买卖协议 z'7#"D  
agreement for sale and purchase 买卖协议 <KKDu$W|T  
agreement for the payment of interest 支付利息协议 MQwIPjk8  
agreement for the repayment of money 还款协议 vTpStoUM  
agreement of reinsurance 再保险协议 D,c!#(v cK  
Agricultural Bank of China 中国农业银行 JT4wb]kdV  
air passenger departure tax 飞机乘客离境税 JDkCUN5  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 SXQ@;=]xV  
airport tax 机场税 "Owct(9  
alcohol duty 酒精税 rVUUH!  
alienation 让与；让渡；转让 ^`tk/#h\9F  
alimony 生活费；赡养费 z<a$q3!#  
All Ordinaries Index [AOI] 所有普通股指数 'z)hG#{I  
all risks 全险；综合险 LyGUvi  
All Sales Record for Stock Market 《股票市场成交报告》 yC W*fIaq  
Allied Capital Resources Limited 新联财务有限公司 wz|DT3"Xs  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 z(+&w
a  
allocation letter 拨款信件 8s<^]sFP  
allocation of fund 分配款项；预留款项 Ks#A<! ;=  
allocation of profit 利润分配；溢利分配 3I|O^   
allocation warrant 拨款令 \,2gTi,=  
allotment 分配；配股 w"{bp  
allotment notice 股份配售通知；配股通知 X` ATH^S  
allotment of shares 股份分配 uaiz*Im  
allowable 可获宽免；免税的 <x0)7xX  
allowable business loss 可扣除的营业亏损 @!e~G'j%VD  
allowable expenses 可扣税的支出 O]t\B*%}  
allowance 免税额；津贴；备抵；准备金 %Ys$@dB  
allowance for debts 债项的免税额 C`)_i3 ^  
allowance for depreciation by wear and tear 耗损折旧免税额 b 8>q;  
allowance for funeral expenses 殡殓费的免税额 fb23J|"  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 t\zbEN  
allowance for repairs and outgoings 修葺及支出方面的免税额 7skljw(  
allowance to debtor 给债务人的津贴 ZT6V/MD7T.  
alteration of capital 资本更改 _l<mu?"  
alternate trustee 候补受托人 cg,Ua!c  
amalgamation 合并 y=w`w>%  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (z/jMMms  
ambit of charges 征税范围；收费范围 {J2#eiF  
amended valuation 经修订的估值 Zb."*zL  
American Commodities Exchange 美国商品交易所 "#2pT H~  
American Express Bank Limited 美国运通银行 @}(SR\~N]  
American Stock Exchange 美国证券交易所 flP>@i:e6  
amortization 摊销 zDB
"r  
amount due from banks 存放银行同业的款项 h}h^L+4  
amount due from banks abroad 存放海外银行同业的款项 t)} \9^Uo  
amount due from holding companies 控股公司欠款 b4C
F`BG  
amount due from local banks 存放本港银行同业的款项 RAV^D.  
amount due to banks 银行同业的存款  r@k"4ce-  
amount due to banks abroad 海外银行同业的存款 H8&p<=  
amount due to holding companies 控股公司存款 A;,Dg=FL/  
amount due to local banks 本港银行同业的存款 J_PH7Z*=,  
amount due to outport banks 外埠银行同业的存款 E tx`K5Tr]  
amount for note issue 发行纸币的款额 oCVku:.  
amount of bond 担保契据的款额 OqBC/p B  
amount of consideration 代价款额 ZZ("-#?  
amount of contribution 供款数额 #F!Kxks  
amount of indebtedness 负债款额 ^2EhlK^)  
amount of principal of the loan 贷款本金额 }%$OU =T  
amount of rates chargeable 应征差饷数额 ?W!ry7gXO  
amount of share capital 股本额 _42Z={pZZq  
amount of sums assured 承保款额 fJ
y)STQ4  
amount of variation 变动幅度 .#0H{m
k  
amount of vote 拨款数额 :=9<  
amount payable 应付款额 tw<P)V\h  
amount receivable 应收款额 +< yhcSSTB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Wwhgo.Wx  
analysis 分析 ePEe?o4;  
ancillary risk 附属风险 :m Kxa  
annual account 周年帐目；周年帐目报表；年度决算；年结 paWxanSt  
annual accounting date 年结日期 TGf;_)El  
annual allowance 每年免税额；年积金；年度津贴；年津 .xl.P7@JJ  
annual balance 年度余额 "]#'QuR  
annual disposable income 每年可动用收入 ul@3 Bt  
annual estimates 周年预算 I^G^J M!  
annual fee 年费 UW6VHA>  
annual general meeting 周年大会 F+ukAT  
annual growth rate 年增率；每年增长率 Q_]~0PoH  
annual long-term supplement 长期个案每年补助金 Ux}W&K/?'  
annual pensionable emolument 可供计算退休金的年薪  q>-R3HB  
annual report 年报 rLzW`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FaY_0G;y  
annual return 周年报表；周年申报表；每年报税表格 cKjRF6w  
Annual Return Rules 《周年报表规则》 pDn&V(  
annual review of consumer prices 每年消费物价回顾 #byJqy&e  
annual roll-forward basis 逐年延展方式 ?v4E<iXs  
annual salary 年薪 59<hV?  
annual statement 年度报表；年度决算表 zsVcXBz  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 vd (?$  
annuitant 年金受益人 [jrqz
B  
annuity 年金 T@P!L  
annuity contract 年金合约 Z5B/|{  
annuity on human life 人寿年金 MDHb'<o?y  
antecedent debt 先前的债项 Y5Z!og  
ante-dated cheque 倒填日期支票 #!})3_Qc(y  
anticipated expenditure 预期开支 ^=+e?F`:
{  
anticipated net profit 预期纯利 YJ,*(A18  
anticipated revenue 预期收入 }G'XkoI&  
anti-inflation measure 反通货膨胀措施 ubbnFE&PD  
anti-inflationary stance 反通货膨胀立场 G;s"h%Xw98  
apparent deficit 表面赤字 =K(JqSw+M  
apparent financial solvency 表面偿债能力 I9&lO/c0  
apparent partner 表面合伙人 dJi|D  
application for personal assessment 个人入息课税申请书 -Sz_
mr  
application of fund 资金应用 3v1 7"  
application to release as liquidator and to destruct the books of accounts and documents Y:psZ  
申请免除清盘人职务及毁灭帐簿与文件 I^_NC&m  
appointed actuary 委任精算师 W`M
6J}oG  
appointed auditor 委任核数师；委任审计师 ,mKObMu  
appointed trustee 委任的受托人 "3}<8c  
appointer 委任人 TH4\HY9qa?  
apportioned pro rata 按比例分摊 -V5w]F'  
apportionment 分配；分摊 68e[:
wf  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [T^?Q%h  
apportionment formula 分摊方程式 dJD(\a>r.u  
apportionment of estate duty 遗产税的分摊 OlY$v@|  
appraisal 估价；评估 iZxt/}1X0  
appreciable growth 可观增长 exZLj0kvF  
appreciable impact 显着影响 LZ<[ll#C  
appreciable increase 可观增长 ~3CVxbB^<  
appreciation 增值；升值 IQnIaZ  
appreciation against other currencies 相对其他货币升值 ,T|x)"uA`  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U~H?4Izl=  
appreciation tax 增值税 cWa)#:JOV  
appropriation 拨款；拨用；拨付 U>F{?PReA?  
appropriation account 拨款帐目 cyQ
BqG  
Appropriation Bill 拨款法案 =a$Oecg?  
appropriation-in-aid system 补助拨款办法 Ew$I\j*  
approved assets 核准资产 mgQIhXH5L  
approved basket stock 认可一篮子证券 vzXag*0  
approved budget 核准预算 YGk9b+`  
approved charitable donation 认可慈善捐款 %8r/oS  
approved charitable institution 认可慈善机构 Ri)uq\E/#  
approved currency 核准货币；认可货币 9Ah[rK*}  
approved estimates 核准预算 8-Me.2K  
approved estimates of expenditure 核准开支预算 jfp z`zE  
approved overseas insurer 核准海外保险人 tR)H~l7q  
approved overseas trust company 核准海外信托公司 80;n|nNB  
approved pooled investment fund 核准汇集投资基金 FTf<c0  
approved provident fund scheme 认可公积金计划 2@khSWV  
approved provision 核准拨款 4kl Ao$  
approved redeemable share 核准可赎回股份 i9A~<
 
approved regional stock 认可地区性证券 [4Q"#[V&9  
approved retirement scheme 认可退休金计划 2k5/SV X  
approved subordinated loan 核准附属贷款 $yu?.b 9H#  
arbitrage 套戥；套汇；套利 I#G0, &Gv  
arbitrageur 套戥者；套汇者 j0mM>X HB  
arbitrary amount 临时款项 27A!\pn  
arrangement 措施；安排；协定 "G?Yrh  
arrears 欠款 d 6t:hn  
arrears of pay 欠付薪酬 }dYBces  
arrears of revenue 逾期未收税款；逾期未收的帐项 2+Rv{%  
articles of association 组织章程；组织细则；组织章程细则 }}r> K}  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 FN^FvQ  
ascertainment of profit 确定利润 ~*.-  
"Asia Clear" “亚洲结算系统” '@=PGpRF  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 T!|=El>  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 KbW9s,:p  
Asian Development Fund [ADF] 亚洲发展基金 xDLG=A%]z  
Asian dollar bond 亚洲美元债券 /+|#^:@  
Asian dollar market 亚洲美元市场 =L]Q2V}  
Asian dollar rate 亚洲美元利率 !{%&=tIZ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 !3qVB  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 OW@\./nM  
asked price 沽盘；喊价；索价；卖方报价 '0Q,  
assessable income 应评税入息  QLKK.]  
assessable loss 应评税亏损 !L24+$  
assessable profit 应评税利润 ,"2TArC'z  
assessable value 应评税值 ~E5z"o6$  
assessed profit 估定利润 q3P+9/6  
assessed value 经评估价值 V 9;[M;  
assessment 评税；评定；估价；评税单 Jn&7C  
assessment number 评税编号；估价编号 @)6jE!LC  
assessment of additional tax 补加税评税 pv,45z0
 
assessment of performance 业绩评估；实绩评价 5h{`<W  
Assessor 评税主任 +-$Ko fnM  
asset price bubbles 资产价格泡沫 7h9U{4r: M  
asset-backed securities 具资产保证的证券 19UN*g3(  
assets accretion 资产增值 y1f:?L-z  
assets and liabilities 资产与负债 xTz%nx  
assets betterment statement 资产递增表；资产改进表 W!L+(!&H  
assets lending 实物放款；有抵押贷款 I]`-|Q E  
assets of the company passing on the death 死者去世时转移的公司资产 gVR@&bi7  
assets pledged as security for liabilities 用作负债抵押的资产 mY7>(M{
 
assets portfolio 资产投资组合 qxOi>v0\H  
assets price 资产价格 gl%`qf6:O  
assets quality 资产质素 0JjUAxNq  
assets realization 资产变现 v6=-g$FG  
assets refinancing arrangement 资产再集资安排 R[B?C;+(O  
assets securitization 资产证券化 \cJa;WM>  
assets situated outside Hong Kong 在香港以外地方的资产 EHf\L  
assets stripping 削减资产；拆卖资产 `'S0*kMT  
assets value 资产值 sW@krBxMv  
assignee 承让人 9pKGr@&   
assignment 转让；转让书；转让契 jeUUa-zR3  
assignment of interest 权益转让 wq!iV |  
assignment of letters patent and trade mark 专利证书及商标转让 q(M:QWA q  
assignment of property 物业转让；物业转让书 .ic:`1  
assignment right 转让权 ]/X(V|t  
assignor 转让人 RP4Ku9hk  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ` uCIXb  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 {FO$yw=>  
associate member 附属会员 dt\jGD  
associated body corporate 相联法人团体 rf&M!d}!  
associated company 相联公司；联属公司 %3r:s`{  
associated corporation 相联法团 qoMfSz"(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] V@-)\RZm  
公认会计师公会〔英国〕 zbkMFD.{y  
Association of Futures Exchange Brokers 香港期货经纪协会 )?! [}t  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 C~% 1w%nn  
association of underwriters 承保人组织 s#9Ui#[=h  
assumption of control 接管 #U mF-c  
assurance 担保；保险；转易；转易书 }iB|sl2J  
assurance of interest 权益的转易  t+uE  
at 19XX price 按一九ＸＸ年价格计算 (qMj-l  
at a discount 按赔价计算；按贴水价格计算；打折扣 _HOIT  
at a premium 按溢价计算；按升水价格计算 oXsL9,  
at call 通知付款；按通知 E0n6$5Uc?  
at constant market price 按固定市价计算 8 .>/6M  
at constant price 按固定价格计算 l`9t}  
at cost 按成本计算 _i0kc,*C\  
at current market price 按当时市价计算；按现时市价计算 _l`e#XbG  
at current price 按当时价格计算；按现时价格计算 X;F8_+Np  
at factor cost 按要素成本计算；按生产要素成本计算 KJn!Ap  
at money-of-the-day price 按付款当日价格计算 08bJCH  
at or better 按指定或较佳价位〔买卖指令〕 R"v 3!P  
at par 按面值计算；平价 nAJdr*`a,5  
at sight 见票即付 V N{NA+I  
at the close 按收市盘 rh*sbZ68>E  
at the opening 按开市盘 1Tp/MV/>  
attestation 见证；见证条款 K>:]Bx#F7  
at-the-money option 平价期权 xgu `Q`~  
attorney 受权人；受托代表人 cf_|nL#9  
attornment 新拥有人承认书 #18FA|   
attributable profit 可归属利润 &<TzGB*  
attributable share value 可归属股份价值 OWp%v_y]  
Auckland Stock Exchange 奥克兰证券交易所 4bVO9aUG{  
auction 拍卖 <6TT)t<h  
auctioneer 拍卖商 x\e;+ubt}  
audit 审计；核数 J5Z%ImiT^O  
Audit Commission 审计署 ,8'>R@o  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] n{0Ld -zH  
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〕 qFX~[h8i+  
audit review 帐目审查 =<@2#E)  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 !|waK~jK  
audited account 审计帐目；经审计的帐目 $lA V6I.  
audited annual account 经审计的周年帐目 rf:XRJ<4  
audited balance sheet 经审计的资产负债表 <yA}i"-1W  
auditor 核数师；核数主任；审计师 38ES($  
auditor's certificate 核数师证明书；审计师证明书 ]va>ex$d  
auditor's report 核数师报告；审计师报告 _n8GWBi  
Aussie bond 澳元债券 m><w0k?t  
austerity budget 紧缩预算 N7r_77%m0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 pW0dB_  
Australia All Ordinaries Index 澳洲所有普通股票指数 :e1o<JgPt  
Australian Dollar [AUD] 澳元 !`JHH&  
Australian Options Market 澳大利亚期权市场 aVs(EHF  
Australian Securities Commission 澳洲证券事务监察委员会 ( lm&*tKm  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 /'2O.d0}.  
Australian Stock Exchange 澳大利亚证券交易所 ) /vhclkb  
Austrian Schilling [ATS] 奥地利先令 Dn9w@KO  
authentication 认证；鉴证 %.v{N6  
authority to purchase 委托购买证；委购书 DhLqhME53  
authorization 认可；核准；授权；授权书 sAn0bX  
authorization by direction 指示授权 1F'1>Bu~  
authorization by instruction 指令授权 `^JJ&)4iv  
authorization by warrant 令状授权 Qp,DL@mp>8  
authorization of unit trust 单位信托的认可 Gl %3XdU  
authorized agent 指定代理人 '7Nr8D4L  
authorized capital 法定资本 5wao1sd#  
authorized clerk 出市员 g>0XxjP4  
authorized dealer 认可交易商 JG[o"&Sd
 
authorized financial institution 认可财务机构 sxKf&p;  
authorized fund 认可基金 qLL,F  
authorized fund house 获授权的基金公司；认可基金公司 V"o7jsFH6n  
authorized institution 认可机构 D-Vai#Cd  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 []R? ViG  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 G|w=ez  
authorized insurer 获授权保险人；获认可承保人 <:/&&@2  
authorized investment 特准投资项目 -4rDbDsr  
authorized person 获授权人 `(+o=HsD  
authorized representative 获授权代表 1axQ)},o@p  
authorized share capital 法定股本 r"2V  
automated quotation system 自动报价系统 W!blAkM%i  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] HmfG$Z  
自动交易系统〔香港期货交易所有限公司〕 1(zsOeX  
automatic adjustment mechanism 自动调整机制 /yz=Cjoz  
automatic adjustment system 自动调整系统 M2x["  
Automatic Clearing House 自动票据交换所 aV o;~h~  
automatic exchange rates accumulation system 自动化汇率累集系统 <e]Oa$  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 do-ahl,  
automatic teller machine [ATM] 自动柜员机 f'Iz G.R  
autopay 自动转帐 > oA?6x  
available assets 可用资产 XoLJL]+?  
available fiscal reserve 现存财政储备 \$aF&r<R  
available profit 可用利润 9`jcC-;iv  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 fJ\sguZ  
average 平均；平均数；海损 ^_t%kmL`  
average basic salary 平均基本薪金 x^|Vaf  
average consumer expenditure 平均消费开支；一般消费开支 IEjP<pLe  
average cost 平均成本 x83 !C}4:  
average cost of land production 增辟土地平均成本 <^b7cOFQ
 
average daily turnover 平均每日成交额 G2LK]  
average daily wage rate 平均每日工资率
<H1`  
average expenditure pattern 平均开支模式 n,eJ$2!J  
average growth rate 平均增长率 scuHmY0  
average net fixed assets 固定资产平均净值 ,P'P^0qJ  
average of relatives 相对价格平均数 >&g}7d
%  
average price 平均价格 G$'jEa<:u  
average propensity to consume 平均消费倾向；一般消费倾向 SvN9aD1  
average propensity to save 平均储蓄倾向；一般储蓄倾向 6)oLus  
average rate 平均率 ;Sd\VR  
average revenue 平均收入；平均收益 lZ8CY  
average stock 平均库存；平均存货 lf>*Y.!@me  
average yearly rent 平均年租 {mWui9 %M  
avoidance of double taxation 避免双重课税 }>^Q'BW;65  
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 JOjoiA  
x}U8zt)yD3  
给你加分了