一些有用的会计术语(也不知道发的地方对不对)A

A: w/r wE  
A share Ａ股；甲类股份 .__X-+^  
abatement of tax 减税；减扣免税额 5qkG~YO-  
ABN AMRO Bank N.V. 荷兰银行 _94|^  
above-the-line expenditure 线上项目支出；经常预算支出 /dpEL9K  
above-the-line receipt 线上项目收入；经常预算收入 YEoQIR  
ABSA Asia Limited 南非联合亚洲有限公司 ^)&d7cSc  
absolute change 绝对数值变更 @U6Iw"@  
absolute expenditure 实际开支 .OM m"RtK  
absolute guideline figure 绝对准则数字 x^kV;^ I  
absolute interest 绝对权益 5V&3m@d0aq  
absolute order of discharge 绝对破产解除令 <syMrXk)R(  
absolute profit margin 绝对利润幅度
ANEW^\  
absolute value 实值；绝对值 =Mb!&qq  
absolutely vested interest 绝对既得权益 c&.>SR')  
absorbed cost 已吸收成本；已分摊成本 V`Z-m-V~1  
absorption 吸收；分摊；合并 *.wX9g9\  
absorption rate 吸收率；摊配率；分摊率 ahNpHTPa  
ACB Finance Limited 亚洲商业财务有限公司 B1>aR 7dsf  
acceptable form of reciprocity 合理的互惠条件 <rc?EV  
acceptable rate 适当利率；适当汇率 / %}Xiqlrd  
acceptance agreement 承兑协议 2xvTijO0  
acceptance for honour 参加承兑 !|{
T>yy  
acceptor 承兑人；接受人；受票人 v*'dA^Q  
acceptor for honour 参加承兑人 Xc;W9e(U  
accident insurance 意外保险 OosxuAC(  
Accident Insurance Association of Hong Kong 香港意外保险公会 Tj}H3/2  
accident insurance scheme 意外保险计划 J[rpMQ  
accident year basis 意外年度基准 <zE,T@c  
accommodation 通融；贷款 >K$9(  
accommodation bill 通融票据；空头票据 won;tO]\;@  
accommodation party 汇票代发人 m@)~.E  
account balance 帐户余额；帐户结余 s/+@o:  
account book 帐簿 [(U:1&x&  
account collected in advance 预收款项 X>^St&B}fC  
account current book 往来帐簿 H%`Ja('"p  
account of after-acquired property 事后取得的财产报告 ;^nN!KDjR  
account of defaulter 拖欠帐目 Heatt?(RR  
account payable 应付帐款 F$P8"q+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ]6NpHDip1  
account receivable 应收帐款 iE$qq~%  
account receivable report 应收帐款报表 bcFG$},k  
account statement 结单；帐单；会计财务报表 e[f}Lxln  
account title 帐户名称；会计科目 Y.&nxT95=  
accountant's report 会计师报告 aMQfg51W:  
Accountant's Report Rules 会计师报告规则 @l:\0cO  
accounting and auditing procedure 会计与审计程序；会计与核数程序  L5/J  
Accounting Arrangements 《会计安排》 iB1"aE3  
accounting basis 会计基础 6qQdTp{i  
accounting by Official Receiver 破产管理署署长呈交的帐目 [+EmV>Y
 
Accounting Circular 《会计通告》 .6Tan2[%  
accounting class 会计类别 H^{Eh  
accounting date 记帐日期；会计结算日期 (LzVWz m  
accounting for money 款项核算 4{JoeIRyz  
Accounting Officer 会计主任 Tg|0!0qD]F  
accounting period 会计报告期；会计期 zKB$n.H  
accounting policy 会计政策；会计方针 2TB>d+  
accounting practice 会计惯例 R7u&`  
accounting principle 会计准则 $d2mcwh\  
accounting record 会计记录 ]cvP !  
accounting report 会计报告 }t}y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @&(0]kZ6  
Accounting Society of China 中国会计学会 EYNi`  
accounting statement 会计报表 rnW(<t"  
accounting system 会计制度；会计系统 r
M/Ona2x  
accounting transaction 会计事项；帐务交易 -0rc4<};h  
accounting treatment 会计处理 &5:83#*Oj  
accounting year 会计年度 qScc~i Oq  
accretion 增值；添加 y/57 >.3  
accrual 应计项目；应累算数目 I;xrw?=\L  
accrual basis 应计制；权责发生制 g,Z8I;A^  
accrual basis accounting 应计制会计；权责发生制会计 IzPnbnS}  
accrue 应累算；应计 CX/ _\0G4  
accrued benefit 应累算利益 d>[=]  
accrued charges 应计费用 H/"$#8-/  
accrued cumulative preference share dividend 应累算的累积优先股股息 (/TYET_H  
accrued expenses 应累算费用 xwK{}==U  
accrued interest payable 应付利息；应计未付利息 ]E/^(T-O  
accrued interest receivable 应收利息；应计未收利息 Dy`;]-b6u  
accrued right 累算权益 Lky<L96  
accruing profit 应累算的利润 ~>vv9-_  
accumulated fiscal reserve 累积财政储备 57 (bd0@8  
accumulated profit 累积利润；滚存溢利 $m{-I=  
accumulated reserve 累积储备 UXpF$=  
accumulation of surplus income 累积收益盈余 }pqnF53  
acquired assets 既得资产 Z4 y9d?g%b  
acquisition 收购；购置；取得 
D@@J7  
acquisition cost 购置成本 '/l<\b/E  
acquisition expenses 购置费用 bzYj`t?  
acquisition of 100% interest 收购全部股权 LYY3*d  
acquisition of control 取得控制权 9yla &XTD  
acquisition of fixed assets 购置固定资产 3%gn:.9N  
acquisition of shell “买壳” DJ)Q,l*|N9  
acquisition price 收购价 ;7,>2VTm  
act of God 天灾 f@Oi$9CZn  
acting partner 执事合伙人 FI|jsO 3  
active market 买卖活跃的市场；交投畅旺的市场；旺市 g i>`  
active partner 积极参与的合伙人 h`Ld%iN\  
active trading 交投活跃 gEr@L  
actual circulation 实际流通 BMaw]D  
actual cost 实际成本 Eod'Esye5  
actual expenditure 实际开支；实际支出 _Sa7+d(  
actual income 实际入息；实际收入；实际收益 +9EG6"..@H  
actual market 现货市场 ')eg6IC0&T  
actual price 现货价；实际价格 5dwC~vn}c  
actual profit 实际利润 Lg6;FbY?  
actual quotation 实盘；实际价位；实际报价 haNi[|  
actual year basis 按实际年度计算 2>`m1q:  
actuals 实货 ~4-:;8a  
actuarial investigation 精算调查 C8dC_9  
actuarial principle 精算原则 _,r2g8qm  
actuarial report 精算师报告 d2'1 6.lV  
Actuarial Society of Hong Kong 香港精算学会 nh"8on]M~  
actuarial valuation 精算师估值 :Y4m3|  
actuary 精算师 R*PR21g  
ad referendum agreement 暂定协议；有待覆核的协定  mE1m  
ad valorem duty 从价税；按值征税 oUSv)G.zb  
ad valorem duty system 从价税制 l-/fFy)T  
ad valorem fee 从价费 Qdt4h$~V"  
ad valorem tariff 从价关税 3+:F2sjt  
additional allowance 额外免税额 s>pM+PoGYd  
additional amount for unexpired risk 未过期风险的额外款额 J  ZH~ {  
additional assessable profit 补加应评税利润 hB[VU ";  
additional assessment 补加评税 |azdFf6A:[  
additional commitment 额外承担 ylTX  
additional commitment vote 额外承担拨款 r@WfZZ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]*/%5ZOI&
 
additional dependent parent allowance 供养父母额外免税额 2Q bCH}  
additional provision 额外拨款 P]h-**O  
additional stamp duty 附加印花税 g/3t@7*<  
additional tax 补加税罚款；补加税款 GpwoS1#)0|  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 /Py
1Q  
adjudged bankrupt 被裁定破产 /7[U J'  
adjudicated bankrupt 裁定破产人 7&O0  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 YB`1
S  
adjudication of bankruptcy 裁定破产；宣告破产 uv#."_Va  
adjudication of insolvency 裁定无力偿还债务 )\O;Rt(  
adjusted actual 经调整的实数；调整后的实数 kg/<<RO  
adjusted current assets 经调整的流动资产；调整后的流动资产 X0FTD':f  
adjusted figure 经调整的数字；调整后的数额 8%\0v?a5  
adjusted liabilities 经调整的负债；调整后的负债 p)&Yr  
adjusted loss 经调整的亏损；调整后的亏损 8bTE#2+-  
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 vyS8yJUY  
adjusted profit 经调整的利润；调整后的利润 b
+/z,c6w  
adjusted surplus 经调整的盈余额；调整后的盈余额 bz'#YM  
adjusted value 经调整的价值；调整后的价值 0(o{V:l%Z|  
adjustment 调整；修订；理算〔保险〕 ] Hiw+5n  
adjustment centre 调剂中心 PS:"mP7n  
adjustment lag 调整过程的时间差距；调整时差 ",,W1]"%  
adjustment mechanism 调整机制 6B8gMO  
adjustment of loss 亏损调整 Crg@05Z  
adjustment process 调整过程；调整程序 vRI0fDu  
adjustment range 调整幅度 1#Q~aY  
administered exchange rate 受管制汇率 4QZ|e{t  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %M7EOa  
administration expenses 行政费用 woyn6Z1JQ  
administration fee 手续费；行政费 ORDVyb_x  
administration in bankruptcy 破产管理 #_pQS}$  
administration order 遗产管理令 F-TDS<[S?  
administrator 管理人；遗产管理人 jA'7@/F/  
administrator of the estate 遗产管理人 Od]B;&F  
admission of debt 债项承认书 +"?O2PX  
admission of proof 接纳债权证明 9]4W  
advance 放贷款项；垫付款项；预支款项；预付款项 _Dq,\}  
advance account 暂支帐目；预付款帐户 4Pv Pp{Y  
advance compensation 预付补偿金 gcI?)F   
advance from shareholder 股东垫款 /:GeXDJw  
advance pending reimbursement 预支以待日后付还 !,Uzt1K:  
advanced economy 先进经济体系 v\ <4y P  
advancement 预付；预付财产 O[<YYL0  
advances warrant 垫款令 Ge_Gx*R  
advancing 贷出 e8,!x9%J  
adverse balance 逆差 jCK 0+,;  
adverse exchange 逆汇 9er0Ww.d  
advertisement addressed to shareholders 在报章刊登的致股东通告 &P:2`\'  
advice for collection 托收通知书 :jHDeF.A  
advice of drawing 提款通知书；汇票通知书 5fDp"-  
advice of payment 付款通知 N~! GAaD  
Advisory Committee [Securities and Futures Commission] sZh| <2  
谘询委员会〔证券及期货事务监察委员会〕 lHI?GiB@  
Advisory Committee on Diversification 经济多元化谘询委员会 !;%+1j?d  
affidavit 誓章；遗产申报誓章 #+ai G52+
 
affidavit of no receipt 述明无收款的誓章  k:i}xKu  
affiliate 联号；联营公司；附属公司 E``\Jre@  
affiliated company 附属公司；联号；联营公司 0J z|BE3Y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 GOU>j"5}2  
affordability 负担能力 5sZqX.XVF  
African Development Bank [AfDB] 非洲开发银行 X%R)  
after-acquired property 事后取得的财产 U$m[{r2M  
after-hours dealing 市后交易 i5;_  
after-tax profit 税后盈利；税后利润；税后溢利 )YY
8`\F>1  
agency agreement 代理协议 _t-e.2a v  
agency expenses 代理机构的开支 N2.(0 G  
agency fee 代理费 spG3"Eodi  
Agency Law 《代理法》 ?'/#Gt`  
agent 代理人；承销人 M{)|9F  
agent of company 公司代理人 H[[#h=r0f  
agent's fee 代理人费；经纪费 I7]qTS[vg  
aggregate 总计；总数；总体数字 2qDyb]9  
aggregate amount 总款额；总额 ^@f-Ni\  
aggregate assets and liabilities 总体资产与负债 :=oIvSnh  
aggregate at constant price 按固定价格计算的总体数字 @g%^H)T  
aggregate demand 总需求 1zGhX]z  
aggregate gross position 总持仓量 m#|h22^H  
aggregate limit 总限额 /VHQ!Wi  
aggregate of salaries tax 合计薪俸税 &s~b1Va  
aggregate performance 总体表现；总体业绩 iPK:gK3Q  
aggregate supply 总体供应 hOM#j  
aggregate surplus 总盈余 VK[`e[.C  
aggregate total 整体总额 ,cFBLj(@  
aggregate value 总值；合计价值 YF$nL(  
aggregated basis 合计基准 zL=PxFw0  
aggregated net chargeable income 合计应课税入息实额 ,/Al'
  
aggregation 合并计算；合计；总和 7*C>4Gs  
aggregation of incomes of husband and wife 夫妇入息合并计算 W%P$$x5&  
aggregation of property 财产的总和 t2hI^J0y  
agio 差价；贴水 l|L ]==M  
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》 &pFP=|Pq  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment XFi!=|F  
《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》 PL*1-t?#  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment /L; 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》 z|v/hUrD  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment fD~f_Wr  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 <o: O<p@6  
agreement for a settlement 授产协议 [WUd9fUL  
agreement for assignment 转让协议 Q7
(I'  
agreement for sale 售卖协议；买卖协议 WKB K)=  
agreement for sale and purchase 买卖协议 I'c rH/z9  
agreement for the payment of interest 支付利息协议 #<81`%  
agreement for the repayment of money 还款协议 NxrfRhaU3  
agreement of reinsurance 再保险协议 3Q2z+`x'  
Agricultural Bank of China 中国农业银行 TQ69O +  
air passenger departure tax 飞机乘客离境税 i/j eb*d0  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Jk_}y  
airport tax 机场税 .2x`Fj;o1  
alcohol duty 酒精税 ueLdjASJ  
alienation 让与；让渡；转让 >vZ^D  
alimony 生活费；赡养费 KA{JSi  
All Ordinaries Index [AOI] 所有普通股指数 u iR[V~  
all risks 全险；综合险 zw}Wm4OH  
All Sales Record for Stock Market 《股票市场成交报告》 a]t| /Mq  
Allied Capital Resources Limited 新联财务有限公司 wvPS0]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ^-g-]?q  
allocation letter 拨款信件 LDYk\[81  
allocation of fund 分配款项；预留款项 x.ucsb  
allocation of profit 利润分配；溢利分配 w'&QNm>  
allocation warrant 拨款令 Q+zy\T  
allotment 分配；配股 VskdC?yIp  
allotment notice 股份配售通知；配股通知 ~!#2s'  
allotment of shares 股份分配 aB2t/ua  
allowable 可获宽免；免税的 !"bU|a  
allowable business loss 可扣除的营业亏损 -^WW7 g`  
allowable expenses 可扣税的支出 W3y9>]{x^  
allowance 免税额；津贴；备抵；准备金 [_1K1i"m  
allowance for debts 债项的免税额 li  
allowance for depreciation by wear and tear 耗损折旧免税额 fT0+inRG  
allowance for funeral expenses 殡殓费的免税额 2SJ|$VsLaE  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 JB9
s#`  
allowance for repairs and outgoings 修葺及支出方面的免税额 nD}CQ_C  
allowance to debtor 给债务人的津贴 pg/SYEvsV  
alteration of capital 资本更改 gbT1d:T  
alternate trustee 候补受托人 e6 a]XO^  
amalgamation 合并 ]z"7v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -jcgxQH53  
ambit of charges 征税范围；收费范围 FSHC\8siS  
amended valuation 经修订的估值 a n|bzG  
American Commodities Exchange 美国商品交易所 qV:TuR-|w  
American Express Bank Limited 美国运通银行 i?]`9z  
American Stock Exchange 美国证券交易所 }q=uI`  
amortization 摊销 #8i9@w  
amount due from banks 存放银行同业的款项 )5Ofr-Y  
amount due from banks abroad 存放海外银行同业的款项 ldRisL  
amount due from holding companies 控股公司欠款 hZUnNQ  
amount due from local banks 存放本港银行同业的款项 6a4-VX5  
amount due to banks 银行同业的存款 @0fiui_  
amount due to banks abroad 海外银行同业的存款 Fg^Z g\
X3  
amount due to holding companies 控股公司存款 Vy@0Got5=  
amount due to local banks 本港银行同业的存款 O%m>4OdH  
amount due to outport banks 外埠银行同业的存款 3\H0Nkubts  
amount for note issue 发行纸币的款额 jI45X22j  
amount of bond 担保契据的款额 .aD=d\  
amount of consideration 代价款额 6&[rATU+  
amount of contribution 供款数额 7Lx=VX#]q  
amount of indebtedness 负债款额 lzK,VZ=mM  
amount of principal of the loan 贷款本金额 C>Cb  
amount of rates chargeable 应征差饷数额 :za:gs0  
amount of share capital 股本额 I@l }%L  
amount of sums assured 承保款额 YV)h"u+@0  
amount of variation 变动幅度 OJXK]dZ  
amount of vote 拨款数额 ySNXjH Q=  
amount payable 应付款额 cp L'  
amount receivable 应收款额 K%(DRkj)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w?"s6L3  
analysis 分析 <gjA(xT5  
ancillary risk 附属风险 v|GDPq  
annual account 周年帐目；周年帐目报表；年度决算；年结 2_CJV  
annual accounting date 年结日期 y9X1X{  
annual allowance 每年免税额；年积金；年度津贴；年津 7cV GB  
annual balance 年度余额 Oi,:
q&  
annual disposable income 每年可动用收入 +|6 u 0&R^  
annual estimates 周年预算 xL\R-H^c]  
annual fee 年费 e3}o3c_  
annual general meeting 周年大会 1 2J#}|  
annual growth rate 年增率；每年增长率 '-vzQd@y  
annual long-term supplement 长期个案每年补助金 <XH,kI(%  
annual pensionable emolument 可供计算退休金的年薪 VTs ,Ln!,U  
annual report 年报 UCI !>G  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \@F!h8e4  
annual return 周年报表；周年申报表；每年报税表格 9q>rUoK^  
Annual Return Rules 《周年报表规则》 W'f)W4D$6  
annual review of consumer prices 每年消费物价回顾 i3U_G^8  
annual roll-forward basis 逐年延展方式 Ztj~Q9mu  
annual salary 年薪 Z=[?Tf  
annual statement 年度报表；年度决算表 !R3ZyZcX  
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 Y!fgc<]'&  
annuitant 年金受益人 xL}~R7  
annuity 年金 m$80D,3  
annuity contract 年金合约 #ByrX\  
annuity on human life 人寿年金 z-`-0@/A$  
antecedent debt 先前的债项 8mv}-;  
ante-dated cheque 倒填日期支票 *."a>?D~  
anticipated expenditure 预期开支 r>;6>ZMe  
anticipated net profit 预期纯利 ,n/^;. _1  
anticipated revenue 预期收入 d <Rv~F@  
anti-inflation measure 反通货膨胀措施 GOj<>h}r  
anti-inflationary stance 反通货膨胀立场 ?@5#p*u0  
apparent deficit 表面赤字 =SpD6 9-H  
apparent financial solvency 表面偿债能力 G ,?l o=m  
apparent partner 表面合伙人 l@<yC-Xd  
application for personal assessment 个人入息课税申请书 zjUT:#(k  
application of fund 资金应用 yvt :/X  
application to release as liquidator and to destruct the books of accounts and documents Pef$-3aP>E  
申请免除清盘人职务及毁灭帐簿与文件 prCr"y` M  
appointed actuary 委任精算师 0qhSV B5  
appointed auditor 委任核数师；委任审计师 ZFa<{J<2  
appointed trustee 委任的受托人 hWfC"0  
appointer 委任人 >Z!H9]f(  
apportioned pro rata 按比例分摊 2sOetmWE7  
apportionment 分配；分摊 [zc8f  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 V jZx{1kCR  
apportionment formula 分摊方程式 8bW,.to(?x  
apportionment of estate duty 遗产税的分摊 iYBp"+#2  
appraisal 估价；评估 CT#u+]T  
appreciable growth 可观增长 P=PVOt@ b  
appreciable impact 显着影响 VY_<c98v  
appreciable increase 可观增长 82A[[^`  
appreciation 增值；升值 8|H^u6+yz  
appreciation against other currencies 相对其他货币升值 6[SE*/E@L  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MWn+
e  
appreciation tax 增值税 c
^%&-],  
appropriation 拨款；拨用；拨付 oV=~Q#v  
appropriation account 拨款帐目 C ehz]C  
Appropriation Bill 拨款法案 ODE^;:z !  
appropriation-in-aid system 补助拨款办法 y-k]Tr  
approved assets 核准资产 1zlBkK  
approved basket stock 认可一篮子证券 tk~<tqMq  
approved budget 核准预算 PYJ8\XZ1_N  
approved charitable donation 认可慈善捐款 5`Oaf\S  
approved charitable institution 认可慈善机构 H*VZ&{\7  
approved currency 核准货币；认可货币 >TB Rp,;r  
approved estimates 核准预算 +Qo]'xKr  
approved estimates of expenditure 核准开支预算 Mi2lBEu,  
approved overseas insurer 核准海外保险人 1-:{&!  
approved overseas trust company 核准海外信托公司 'c&S%Ra[3G  
approved pooled investment fund 核准汇集投资基金 p!RyxB1.|  
approved provident fund scheme 认可公积金计划 Ct\n1T }  
approved provision 核准拨款 O.^1r  
approved redeemable share 核准可赎回股份 Hsvu&>[`S  
approved regional stock 认可地区性证券 VKb'!Ystl  
approved retirement scheme 认可退休金计划 8V(-S,  
approved subordinated loan 核准附属贷款 \*.u(8~2o  
arbitrage 套戥；套汇；套利 Df_*W"(v  
arbitrageur 套戥者；套汇者 $ITh)#Nj  
arbitrary amount 临时款项 Mr u  
arrangement 措施；安排；协定 8>l#F<@5  
arrears 欠款 ?TEdGe\*  
arrears of pay 欠付薪酬 3 V{&o,6  
arrears of revenue 逾期未收税款；逾期未收的帐项  ~N=$%C  
articles of association 组织章程；组织细则；组织章程细则 aFtL_# U  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mCQn '{)  
ascertainment of profit 确定利润 <[w>Mbqj_  
"Asia Clear" “亚洲结算系统” n1 kh8
,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 9&7$oI$!J  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 hB 36o9|9  
Asian Development Fund [ADF] 亚洲发展基金 J sc`^a%`'  
Asian dollar bond 亚洲美元债券 2/M:KR  
Asian dollar market 亚洲美元市场 QZ^P2==x  
Asian dollar rate 亚洲美元利率 8@Hl0{q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Q]"u?Q]  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 h Lv_ER?  
asked price 沽盘；喊价；索价；卖方报价 ,!'L~{  
assessable income 应评税入息 iQj2aK Gs  
assessable loss 应评税亏损 M@?,nzs K  
assessable profit 应评税利润 ?K/N{GK%{  
assessable value 应评税值 g_2EH
  
assessed profit 估定利润 H<wrusRg  
assessed value 经评估价值 vivU4:uH3  
assessment 评税；评定；估价；评税单 ;"j>k>tg  
assessment number 评税编号；估价编号 7PG|e#  
assessment of additional tax 补加税评税 G$_=rHt_%  
assessment of performance 业绩评估；实绩评价 q>H f2
R  
Assessor 评税主任 "+GKU)  
asset price bubbles 资产价格泡沫 .L'eVLQe  
asset-backed securities 具资产保证的证券 ( V^C7ix:  
assets accretion 资产增值 b am*&E%0K  
assets and liabilities 资产与负债 Z9vJF.clO  
assets betterment statement 资产递增表；资产改进表 [S#QGB19  
assets lending 实物放款；有抵押贷款 >UDb:N[  
assets of the company passing on the death 死者去世时转移的公司资产 R<AT}!mkR  
assets pledged as security for liabilities 用作负债抵押的资产 6i.!C5YX]  
assets portfolio 资产投资组合 Y[WL}:"93  
assets price 资产价格 UYW{AG2C  
assets quality 资产质素 ,s.{R  
assets realization 资产变现 g?=|kp  
assets refinancing arrangement 资产再集资安排 qp)a`'Pq  
assets securitization 资产证券化 cJ#|mzup  
assets situated outside Hong Kong 在香港以外地方的资产 hm+,o_+  
assets stripping 削减资产；拆卖资产 T>\r}p  
assets value 资产值 Sm(t"#dp  
assignee 承让人 F3 z:|sTqc  
assignment 转让；转让书；转让契 "- XJZ;5  
assignment of interest 权益转让 mw,\try  
assignment of letters patent and trade mark 专利证书及商标转让 ,oS<9kC68  
assignment of property 物业转让；物业转让书 2\, h "W(  
assignment right 转让权 lhRo+X#G  
assignor 转让人 w=MiJr#3^  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 %L;;W,l$`)  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 U{%N.4:   
associate member 附属会员 wdzZ41y1  
associated body corporate 相联法人团体 Y]-7T-*+t  
associated company 相联公司；联属公司 +rcDA|  
associated corporation 相联法团 U~1jmxE  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 5^+QTQ  
公认会计师公会〔英国〕 (iO8[  
Association of Futures Exchange Brokers 香港期货经纪协会 9u2Mra  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 c[RkiV3  
association of underwriters 承保人组织 _(.,<R5  
assumption of control 接管 uxsfQ%3`#  
assurance 担保；保险；转易；转易书 >L{s[pLJ  
assurance of interest 权益的转易 _}RzJKl@  
at 19XX price 按一九ＸＸ年价格计算 =i:6&Y~VGq  
at a discount 按赔价计算；按贴水价格计算；打折扣 J0
Ik@  
at a premium 按溢价计算；按升水价格计算 tP;^;nw  
at call 通知付款；按通知 oiL^$y/:;z  
at constant market price 按固定市价计算 ~:M"JNcs  
at constant price 按固定价格计算 |wYOO(!  
at cost 按成本计算 ]pi
8%.d  
at current market price 按当时市价计算；按现时市价计算 r|W2I,P  
at current price 按当时价格计算；按现时价格计算 ?}D|]i34  
at factor cost 按要素成本计算；按生产要素成本计算 1y)|m63&  
at money-of-the-day price 按付款当日价格计算 >nA6w$  
at or better 按指定或较佳价位〔买卖指令〕 @+(TM5Ub  
at par 按面值计算；平价 Ebk_(Py\  
at sight 见票即付 5l ioL)  
at the close 按收市盘 FsdxLMwk1  
at the opening 按开市盘 *'&mcEpg  
attestation 见证；见证条款 Rz_fNlA  
at-the-money option 平价期权 JDA:)[;  
attorney 受权人；受托代表人 p[Yja y+  
attornment 新拥有人承认书 L dyTB@  
attributable profit 可归属利润 %:~LU]KX  
attributable share value 可归属股份价值 7[}K 2.W.  
Auckland Stock Exchange 奥克兰证券交易所 ]J aV +b'O  
auction 拍卖 1tMs\e-  
auctioneer 拍卖商 pf'-(W+  
audit 审计；核数 $Z8=QlG>  
Audit Commission 审计署 k@
i+gV%  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] UNB'Xjp}@  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 {vL4:K  
audit review 帐目审查 Ka$YKY,  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [EX@I =?  
audited account 审计帐目；经审计的帐目 /v^1/i  
audited annual account 经审计的周年帐目 k25:H[   
audited balance sheet 经审计的资产负债表 =eNh))]  
auditor 核数师；核数主任；审计师 2kS]:4)T  
auditor's certificate 核数师证明书；审计师证明书 ARt+"[.*p  
auditor's report 核数师报告；审计师报告 OB{d^e}  
Aussie bond 澳元债券 B]xZ 4Y  
austerity budget 紧缩预算 '@epiF&  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 2V*<HlqOif  
Australia All Ordinaries Index 澳洲所有普通股票指数 RIDzNdM>U  
Australian Dollar [AUD] 澳元 }hPF
d  
Australian Options Market 澳大利亚期权市场 $B3<"  
Australian Securities Commission 澳洲证券事务监察委员会 |9X$@R  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 X$<s@_
#1  
Australian Stock Exchange 澳大利亚证券交易所 nM?mdb  
Austrian Schilling [ATS] 奥地利先令 HpD<NVu  
authentication 认证；鉴证 A_mVe\(*M  
authority to purchase 委托购买证；委购书 $aFCe}3b<  
authorization 认可；核准；授权；授权书 >#Obhs|S{C  
authorization by direction 指示授权 bQ3
EBJT{P  
authorization by instruction 指令授权 b?~%u+'3  
authorization by warrant 令状授权 O DLRzk(  
authorization of unit trust 单位信托的认可 !N@d51T=N  
authorized agent 指定代理人 0 kM4\En  
authorized capital 法定资本 9O.okU  
authorized clerk 出市员 [A.ix}3mm  
authorized dealer 认可交易商 e/p2| 4;  
authorized financial institution 认可财务机构 0F495'*A  
authorized fund 认可基金 _+vE(:T  
authorized fund house 获授权的基金公司；认可基金公司 >5aZ
?#TS1  
authorized institution 认可机构 VW[!%<  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2qF ?
%  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 R2 I 7d'|v  
authorized insurer 获授权保险人；获认可承保人 <Xsy{7  
authorized investment 特准投资项目 {H5a.+-(bE  
authorized person 获授权人 v9<'nU WVR  
authorized representative 获授权代表 0E5
"}8  
authorized share capital 法定股本 *88Q6=Mm  
automated quotation system 自动报价系统 E W{vF|  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] :=iP_*#  
自动交易系统〔香港期货交易所有限公司〕 8?> #  
automatic adjustment mechanism 自动调整机制 vl"l  
automatic adjustment system 自动调整系统 cen[|yCtOH  
Automatic Clearing House 自动票据交换所 Pr%Y
!|  
automatic exchange rates accumulation system 自动化汇率累集系统 m@z.H;  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 YA:7^-Bv  
automatic teller machine [ATM] 自动柜员机 %ZajM  
autopay 自动转帐 {-T}"WHg7  
available assets 可用资产 c89+}]mGq  
available fiscal reserve 现存财政储备 ds*N1[ *  
available profit 可用利润 R.FC3<TTv  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 }KBz8M5  
average 平均；平均数；海损 `}Of'i   
average basic salary 平均基本薪金 QQnpy.`:/  
average consumer expenditure 平均消费开支；一般消费开支 ^Pq4 n%x  
average cost 平均成本 f[AN=M"B"s  
average cost of land production 增辟土地平均成本 ;9+[t8Y)D  
average daily turnover 平均每日成交额 lD%Fk3  
average daily wage rate 平均每日工资率 !m* YPY31  
average expenditure pattern 平均开支模式 w Bi'KS  
average growth rate 平均增长率 $hn=MOMc  
average net fixed assets 固定资产平均净值 j0XS12eM  
average of relatives 相对价格平均数 Y2j>@  
average price 平均价格 R0l5"l*@+  
average propensity to consume 平均消费倾向；一般消费倾向 TvbkvK  
average propensity to save 平均储蓄倾向；一般储蓄倾向 nI63Ns  
average rate 平均率 (&W&1KT  
average revenue 平均收入；平均收益 C[Ap&S  
average stock 平均库存；平均存货 &7i o/d\/  
average yearly rent 平均年租 s?:&#  
avoidance of double taxation 避免双重课税 c,K)*HB  
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;NV|.eI6  
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