一些有用的会计术语(也不知道发的地方对不对)A

A:
h'T\gF E%  
A share Ａ股；甲类股份 ; Sh|6  
abatement of tax 减税；减扣免税额 nE::9Yh8z  
ABN AMRO Bank N.V. 荷兰银行  '6 w|z^  
above-the-line expenditure 线上项目支出；经常预算支出 zCPjuS/~ Q  
above-the-line receipt 线上项目收入；经常预算收入 1NJ*EzJ~?  
ABSA Asia Limited 南非联合亚洲有限公司 Ya\G/R
 
absolute change 绝对数值变更 _%<7!|"  
absolute expenditure 实际开支 KGK8;Q,O  
absolute guideline figure 绝对准则数字 _H:SoJ'  
absolute interest 绝对权益 (;Lz`r'  
absolute order of discharge 绝对破产解除令 ux{OgFfi  
absolute profit margin 绝对利润幅度 XwlUkw"q  
absolute value 实值；绝对值 w_A-:S 5C
 
absolutely vested interest 绝对既得权益 AGrGZ7p]  
absorbed cost 已吸收成本；已分摊成本 F fl`;M
 
absorption 吸收；分摊；合并 1\zI#"b ^  
absorption rate 吸收率；摊配率；分摊率 Zj`eR\7~  
ACB Finance Limited 亚洲商业财务有限公司 TX;OA"3=\-  
acceptable form of reciprocity 合理的互惠条件 Ig$5Ui  
acceptable rate 适当利率；适当汇率 n>Zkx+jLj<  
acceptance agreement 承兑协议 =U|J{^ >I  
acceptance for honour 参加承兑 Oi l>bv8  
acceptor 承兑人；接受人；受票人 l  4~'CLi  
acceptor for honour 参加承兑人 MY1 tYO  
accident insurance 意外保险 RAf+%h*  
Accident Insurance Association of Hong Kong 香港意外保险公会 &QCqaJ-  
accident insurance scheme 意外保险计划 S,Tm=} wj  
accident year basis 意外年度基准 I|iI ,l/9  
accommodation 通融；贷款 swlxV@NQ  
accommodation bill 通融票据；空头票据 qxd{c8  
accommodation party 汇票代发人 P`U5kNN  
account balance 帐户余额；帐户结余 Uc7X)  
account book 帐簿 L~vNW6#W  
account collected in advance 预收款项 z[OW%(vrm  
account current book 往来帐簿 H]@Zp"7  
account of after-acquired property 事后取得的财产报告 (m.]0v*&c  
account of defaulter 拖欠帐目 1Rl`}7Km  
account payable 应付帐款 rKi)VVkx_  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 !?Ow"i-lp  
account receivable 应收帐款 _k6N(c2Nd  
account receivable report 应收帐款报表 jzzVZ%t  
account statement 结单；帐单；会计财务报表 7B7I'{d  
account title 帐户名称；会计科目 Gg,,qJO  
accountant's report 会计师报告 t}*teo[  
Accountant's Report Rules 会计师报告规则 3PBg3Y$  
accounting and auditing procedure 会计与审计程序；会计与核数程序 !gJAK<]iW  
Accounting Arrangements 《会计安排》 R<JI  
accounting basis 会计基础 H
i.JL  
accounting by Official Receiver 破产管理署署长呈交的帐目 >@]E1Qfe  
Accounting Circular 《会计通告》 ;'p0"\SV  
accounting class 会计类别 73N%_8DH  
accounting date 记帐日期；会计结算日期 a.w,@!7  
accounting for money 款项核算 1d-j_H`s  
Accounting Officer 会计主任 %NxNZe  
accounting period 会计报告期；会计期 <NS=<'U  
accounting policy 会计政策；会计方针
xbn+9b  
accounting practice 会计惯例 4b7}Sr=`  
accounting principle 会计准则 S0p]:r";x  
accounting record 会计记录 E 8,53$  
accounting report 会计报告 I0OsaX'  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Prjl ;[I}  
Accounting Society of China 中国会计学会 X*FK6,Y|(  
accounting statement 会计报表 : PQA9U|  
accounting system 会计制度；会计系统 O
7
rm(  
accounting transaction 会计事项；帐务交易 O#u)~C?)8  
accounting treatment 会计处理 ~ RTjcE  
accounting year 会计年度 @h^5*M  
accretion 增值；添加 gdkO|x  
accrual 应计项目；应累算数目  hA/FK  
accrual basis 应计制；权责发生制 8U\ +b?}  
accrual basis accounting 应计制会计；权责发生制会计 ncS^NH(&  
accrue 应累算；应计 rEddX  
accrued benefit 应累算利益 S93NsrBbY  
accrued charges 应计费用 C"0gAN  
accrued cumulative preference share dividend 应累算的累积优先股股息 bS0^AVA  
accrued expenses 应累算费用 QouTMS-b  
accrued interest payable 应付利息；应计未付利息 guFR5>-L  
accrued interest receivable 应收利息；应计未收利息 =YPWt>\a}  
accrued right 累算权益
Yz%=
 
accruing profit 应累算的利润 A.z~wu%(  
accumulated fiscal reserve 累积财政储备 a?+) K  
accumulated profit 累积利润；滚存溢利 RsrZ1dhPvV  
accumulated reserve 累积储备 ?%;uR#4  
accumulation of surplus income 累积收益盈余 Xwx;m/  
acquired assets 既得资产 kTFN.kQx@  
acquisition 收购；购置；取得 1u&P,&T  
acquisition cost 购置成本 C,fIwqOr3  
acquisition expenses 购置费用 M_*w)<  
acquisition of 100% interest 收购全部股权 e@F&/c  
acquisition of control 取得控制权 yChC&kX Z+  
acquisition of fixed assets 购置固定资产 7a@V2cr@  
acquisition of shell “买壳” ,ew<T{PL  
acquisition price 收购价 ",~3&wx  
act of God 天灾 '# (lq5 c  
acting partner 执事合伙人 ?$r+#'asd(  
active market 买卖活跃的市场；交投畅旺的市场；旺市 3&2,[G04  
active partner 积极参与的合伙人 U][.ioc  
active trading 交投活跃 V(w[`^I>~  
actual circulation 实际流通 ^P{'l^CVX  
actual cost 实际成本 hXMC!~Th  
actual expenditure 实际开支；实际支出 EaP#~x  
actual income 实际入息；实际收入；实际收益 +S3'ms  
actual market 现货市场 %81tVhg  
actual price 现货价；实际价格 `_<AZ{&&  
actual profit 实际利润 qTffh{q V  
actual quotation 实盘；实际价位；实际报价 -R&h?ec  
actual year basis 按实际年度计算 b_wb!_  
actuals 实货 %lV>Nc|iz=  
actuarial investigation 精算调查 .h7b 4J  
actuarial principle 精算原则 sav2.w  
actuarial report 精算师报告 CTPn'P=\C  
Actuarial Society of Hong Kong 香港精算学会 )
;,#H`'  
actuarial valuation 精算师估值 fcV/co_S6  
actuary 精算师 [5m;L5  
ad referendum agreement 暂定协议；有待覆核的协定 ?*4]LuK6  
ad valorem duty 从价税；按值征税 LO` (V  
ad valorem duty system 从价税制 4["}U1sG  
ad valorem fee 从价费 0udE\/4!^  
ad valorem tariff 从价关税 TOBAh.1  
additional allowance 额外免税额 kdWi!Hp  
additional amount for unexpired risk 未过期风险的额外款额 =}Cb?C[;  
additional assessable profit 补加应评税利润 lgnF\)  
additional assessment 补加评税 59EAqz[:  
additional commitment 额外承担 *[vf47)r!  
additional commitment vote 额外承担拨款 oh:t ex<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 z<AQ;b  
additional dependent parent allowance 供养父母额外免税额 QQrvT,]  
additional provision 额外拨款 WP}__1!%u  
additional stamp duty 附加印花税 4Y-9W2s  
additional tax 补加税罚款；补加税款 o+aB[+  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 qrt+{5/t  
adjudged bankrupt 被裁定破产 H;$w^Tr  
adjudicated bankrupt 裁定破产人 ,,{Uz)>'W6  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 :uI}"Bp  
adjudication of bankruptcy 裁定破产；宣告破产 N%Lh_2EzqV  
adjudication of insolvency 裁定无力偿还债务 F htf4  
adjusted actual 经调整的实数；调整后的实数 9_TZ;e  
adjusted current assets 经调整的流动资产；调整后的流动资产 }[75`pC~O  
adjusted figure 经调整的数字；调整后的数额 e7hPIG  
adjusted liabilities 经调整的负债；调整后的负债 <BO|.(ys  
adjusted loss 经调整的亏损；调整后的亏损 'fg`td  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ~xHr/:  
adjusted profit 经调整的利润；调整后的利润 w$&10  
adjusted surplus 经调整的盈余额；调整后的盈余额 y XS/3_A{  
adjusted value 经调整的价值；调整后的价值 69IBG,N'  
adjustment 调整；修订；理算〔保险〕 s';jk(i3
 
adjustment centre 调剂中心 ^ro?.,c T  
adjustment lag 调整过程的时间差距；调整时差 S++}kR);  
adjustment mechanism 调整机制 ZZeqOu7^  
adjustment of loss 亏损调整 u\Xi]pZ@X]  
adjustment process 调整过程；调整程序 "M?(Ax  
adjustment range 调整幅度 NtA}I)'SWU  
administered exchange rate 受管制汇率 lhxhAe  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 sL!6-[N  
administration expenses 行政费用 rc;| ,\  
administration fee 手续费；行政费 @l@lE0  
administration in bankruptcy 破产管理 UO!OO&l!  
administration order 遗产管理令 !\"C
<*5  
administrator 管理人；遗产管理人 !CsoTW9C:  
administrator of the estate 遗产管理人 SJy?
^  
admission of debt 债项承认书 &Nec(q<  
admission of proof 接纳债权证明 \(;5YCCE  
advance 放贷款项；垫付款项；预支款项；预付款项 _`;6'}]s  
advance account 暂支帐目；预付款帐户 QY{f=  
advance compensation 预付补偿金 b[u_r,b  
advance from shareholder 股东垫款 ,:,c kul  
advance pending reimbursement 预支以待日后付还 9O
Tw6  
advanced economy 先进经济体系  0J_Np  
advancement 预付；预付财产 40:YJ_n  
advances warrant 垫款令 #}B~V3UD  
advancing 贷出 KIuYWr7&  
adverse balance 逆差
rW1>t+  
adverse exchange 逆汇 \!631FcQ   
advertisement addressed to shareholders 在报章刊登的致股东通告 35c9c(A  
advice for collection 托收通知书 g0iV#i  
advice of drawing 提款通知书；汇票通知书 }7&;YAt  
advice of payment 付款通知 pR~PB  
Advisory Committee [Securities and Futures Commission] i#Wl?(-i  
谘询委员会〔证券及期货事务监察委员会〕 VW'e&v1.  
Advisory Committee on Diversification 经济多元化谘询委员会 DVCc^5#  
affidavit 誓章；遗产申报誓章 k:d'aP3  
affidavit of no receipt 述明无收款的誓章 -gC=%0sp\  
affiliate 联号；联营公司；附属公司 .JH3,L"S^  
affiliated company 附属公司；联号；联营公司 %K/rPhU  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Bp4QHv9xqL  
affordability 负担能力 KH@M & >=^  
African Development Bank [AfDB] 非洲开发银行 0"<gg5  
after-acquired property 事后取得的财产 n#x{~oQc  
after-hours dealing 市后交易 3[8'pQ!&  
after-tax profit 税后盈利；税后利润；税后溢利 <xc"y|7X  
agency agreement 代理协议 qWP1i7]=/  
agency expenses 代理机构的开支 Y$'fds4P  
agency fee 代理费 sG^b_3o)A  
Agency Law 《代理法》 6?hv,^  
agent 代理人；承销人  Q.cxen  
agent of company 公司代理人 ZPMX19  
agent's fee 代理人费；经纪费 (zTr/  
aggregate 总计；总数；总体数字 u}u2{pO!  
aggregate amount 总款额；总额 3K54:  
aggregate assets and liabilities 总体资产与负债 9{>m04888  
aggregate at constant price 按固定价格计算的总体数字 Nf$Y-v?i  
aggregate demand 总需求 tfdP#1E  
aggregate gross position 总持仓量  -EITz  
aggregate limit 总限额 .$?s :t  
aggregate of salaries tax 合计薪俸税 *D|6g|Hb  
aggregate performance 总体表现；总体业绩 h`5au<h<  
aggregate supply 总体供应 Q_@ Z.{  
aggregate surplus 总盈余 ~ae68&L6  
aggregate total 整体总额 W'6*$Ron  
aggregate value 总值；合计价值 &<v#^2S3  
aggregated basis 合计基准 Z\@vN[[  
aggregated net chargeable income 合计应课税入息实额 xat)9Yb}0  
aggregation 合并计算；合计；总和 =3& WH0  
aggregation of incomes of husband and wife 夫妇入息合并计算 +z9;BPw%  
aggregation of property 财产的总和 aY"qEH7]  
agio 差价；贴水 44S<(Re  
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》 W]rXt,{&  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5bMVDw/  
《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》 "qwRcuHY  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;r`[6[AG  
《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》 SX*os$  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment A03PEaZO  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 N8m^h:b  
agreement for a settlement 授产协议 u8o!ncy  
agreement for assignment 转让协议 /V3*[  
agreement for sale 售卖协议；买卖协议 qQVqS7 t  
agreement for sale and purchase 买卖协议 3>?ip;  
agreement for the payment of interest 支付利息协议 d~28!E+  
agreement for the repayment of money 还款协议 vwP
516EM  
agreement of reinsurance 再保险协议 (VC_vz-  
Agricultural Bank of China 中国农业银行 *Z{W,8h*s  
air passenger departure tax 飞机乘客离境税 Ue-HO  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 XFd[>U<X  
airport tax 机场税 sRY: 7>eg  
alcohol duty 酒精税 @ZT25CD  
alienation 让与；让渡；转让 +mAMCM2N  
alimony 生活费；赡养费 T@k&YJ  
All Ordinaries Index [AOI] 所有普通股指数 t6js@Ih  
all risks 全险；综合险 :*Ckq~[Hg  
All Sales Record for Stock Market 《股票市场成交报告》 M@csB.'  
Allied Capital Resources Limited 新联财务有限公司 4W^0K|fq  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +IJpqFH  
allocation letter 拨款信件 /&ph-4\i  
allocation of fund 分配款项；预留款项 Lu-owP7nB  
allocation of profit 利润分配；溢利分配 @NX^__sa  
allocation warrant 拨款令 MA"iM+Ar  
allotment 分配；配股 ]>:%:-d6  
allotment notice 股份配售通知；配股通知 s31^9a  
allotment of shares 股份分配 ~r@'kUXKK  
allowable 可获宽免；免税的 B?TAS  
allowable business loss 可扣除的营业亏损 Nz$OD_]  
allowable expenses 可扣税的支出 U6_
1L,W  
allowance 免税额；津贴；备抵；准备金 r+ v
tKb  
allowance for debts 债项的免税额 if_e$,dh~>  
allowance for depreciation by wear and tear 耗损折旧免税额 >,1'[)_  
allowance for funeral expenses 殡殓费的免税额 )[zyvU. J3  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 )w/f 'fq  
allowance for repairs and outgoings 修葺及支出方面的免税额 62Jn8DwAT  
allowance to debtor 给债务人的津贴 HlV3rYh  
alteration of capital 资本更改 ,Hp9Gkm8I/  
alternate trustee 候补受托人 VX;u54hS  
amalgamation 合并 mflI>J=g  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `DJIY_{-2  
ambit of charges 征税范围；收费范围 OE:t!66
 
amended valuation 经修订的估值 [IW@mn>  
American Commodities Exchange 美国商品交易所 m<OxO\Mpf  
American Express Bank Limited 美国运通银行 d
8Upr1_  
American Stock Exchange 美国证券交易所 hRA.u'M  
amortization 摊销 .,EZ-&6{  
amount due from banks 存放银行同业的款项 &I d^n  
amount due from banks abroad 存放海外银行同业的款项 S%Ja:0=}?  
amount due from holding companies 控股公司欠款 ^hbh|Du  
amount due from local banks 存放本港银行同业的款项 )?4m}  
amount due to banks 银行同业的存款
'}XW  
amount due to banks abroad 海外银行同业的存款 c*\^61T  
amount due to holding companies 控股公司存款 yv'mV=BMJ!  
amount due to local banks 本港银行同业的存款 k&^Megcb  
amount due to outport banks 外埠银行同业的存款 u5idH),<  
amount for note issue 发行纸币的款额 EiT raWV"O  
amount of bond 担保契据的款额 Jr1^qY`0+  
amount of consideration 代价款额 FRfMtx
vU  
amount of contribution 供款数额 
s$Roe(J  
amount of indebtedness 负债款额 ;z%& 3u/  
amount of principal of the loan 贷款本金额 L.|GC7$0
 
amount of rates chargeable 应征差饷数额 D Zh6/n#q  
amount of share capital 股本额 x<= ;=893  
amount of sums assured 承保款额 SuuWrt}5  
amount of variation 变动幅度 "~FXmKcX  
amount of vote 拨款数额 cYGZZC8|K  
amount payable 应付款额 +>I4@1qC-|  
amount receivable 应收款额 rJNf&x%6  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 GWP"i77y0s  
analysis 分析 kZn!]TseN  
ancillary risk 附属风险
]enqkiS  
annual account 周年帐目；周年帐目报表；年度决算；年结 t`DUY3>36  
annual accounting date 年结日期 sCnZ\C@u  
annual allowance 每年免税额；年积金；年度津贴；年津 EBebyQcon  
annual balance 年度余额 ([$F5 q1TR  
annual disposable income 每年可动用收入 _I'O4s1S  
annual estimates 周年预算 ClfpA?vv  
annual fee 年费 ?xeq*<qfI  
annual general meeting 周年大会 OU{PVF={   
annual growth rate 年增率；每年增长率 9jvg[H  
annual long-term supplement 长期个案每年补助金 /M'b137  
annual pensionable emolument 可供计算退休金的年薪 m"v` E7G  
annual report 年报 Ufo-AeQo  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V=S`%1dLN  
annual return 周年报表；周年申报表；每年报税表格 8#oF7
eE  
Annual Return Rules 《周年报表规则》 "@ox=  
annual review of consumer prices 每年消费物价回顾 uCUBs(iD  
annual roll-forward basis 逐年延展方式 _$Fi]l!f  
annual salary 年薪 [;X YT  
annual statement 年度报表；年度决算表 ~I'Z=Wo  
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 *X<De  
annuitant 年金受益人 jCa{WV:K}  
annuity 年金 }hBv?B2/1  
annuity contract 年金合约 0+S:2i/G  
annuity on human life 人寿年金 VK|!aqA{b  
antecedent debt 先前的债项 T;FzKfT|
  
ante-dated cheque 倒填日期支票 (@&|  
anticipated expenditure 预期开支 wvq<5gy}  
anticipated net profit 预期纯利 VD=$:

F]  
anticipated revenue 预期收入 6XX5K@  
anti-inflation measure 反通货膨胀措施 [KjQW/sb'  
anti-inflationary stance 反通货膨胀立场 c9ghR0WM  
apparent deficit 表面赤字 xw?G?(WO  
apparent financial solvency 表面偿债能力 t zV"|s=o  
apparent partner 表面合伙人 JG4&eK$-  
application for personal assessment 个人入息课税申请书 $~`(!pa:  
application of fund 资金应用 Mz"kaO  
application to release as liquidator and to destruct the books of accounts and documents -<<!eH  
申请免除清盘人职务及毁灭帐簿与文件 i!Ne<Q  
appointed actuary 委任精算师 \SMH",u  
appointed auditor 委任核数师；委任审计师 h@Hmo^!9J  
appointed trustee 委任的受托人 9xu&n%L=  
appointer 委任人 C8n1j2G\  
apportioned pro rata 按比例分摊 50'6l X(v,  
apportionment 分配；分摊 ?2G^6>O`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !$d:k|b  
apportionment formula 分摊方程式 r@n%  
apportionment of estate duty 遗产税的分摊 {'X"9@  
appraisal 估价；评估 1r.q]^Pq~  
appreciable growth 可观增长 As>po+T*  
appreciable impact 显着影响 -
eNi;u  
appreciable increase 可观增长 -><_J4  
appreciation 增值；升值 T]i~GkD\  
appreciation against other currencies 相对其他货币升值 2.:b  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7tr.&A^c  
appreciation tax 增值税 ||_F /AD  
appropriation 拨款；拨用；拨付 w
{UU(  
appropriation account 拨款帐目 (m,O!935f  
Appropriation Bill 拨款法案 A"P1B]  
appropriation-in-aid system 补助拨款办法 q?t>!1c  
approved assets 核准资产 5aWKyXBIx  
approved basket stock 认可一篮子证券 z&-`<uV~  
approved budget 核准预算 h?CNChRJs  
approved charitable donation 认可慈善捐款 NuXU2w~  
approved charitable institution 认可慈善机构 F,EHZ,<V  
approved currency 核准货币；认可货币 "\V:W%23W{  
approved estimates 核准预算 `[ne<F?e  
approved estimates of expenditure 核准开支预算 [S9nF  
approved overseas insurer 核准海外保险人 UbuxD})  
approved overseas trust company 核准海外信托公司 wicg8[T=B  
approved pooled investment fund 核准汇集投资基金 PB9<jj;  
approved provident fund scheme 认可公积金计划 @B[=`9KF[  
approved provision 核准拨款 m1`ln5(R  
approved redeemable share 核准可赎回股份 pYa<u,>pN  
approved regional stock 认可地区性证券 :Z+(H+lyZ  
approved retirement scheme 认可退休金计划 6!gGWn5>}  
approved subordinated loan 核准附属贷款 >! c^  
arbitrage 套戥；套汇；套利 o-(jSaH :;  
arbitrageur 套戥者；套汇者 +~[19'GH  
arbitrary amount 临时款项 <4>6k7W  
arrangement 措施；安排；协定 bRIb'%=+GA  
arrears 欠款 <LLSUk/  
arrears of pay 欠付薪酬 }u|0  
arrears of revenue 逾期未收税款；逾期未收的帐项 1-b,X]i  
articles of association 组织章程；组织细则；组织章程细则 I]$kVa1iN  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ,$G89jSM  
ascertainment of profit 确定利润 "iKK&%W  
"Asia Clear" “亚洲结算系统” CP?\'a"Kt  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 m.4y=69 &  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Q.8Jgel1  
Asian Development Fund [ADF] 亚洲发展基金 Sa@Xh,y Z  
Asian dollar bond 亚洲美元债券 *J$=UG,u  
Asian dollar market 亚洲美元市场 m\k$
L7O  
Asian dollar rate 亚洲美元利率 QVFa<>8/md  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 JEAqSZak#  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 y[$e]N  
asked price 沽盘；喊价；索价；卖方报价 RSkpf94`  
assessable income 应评税入息 '<@PgO~  
assessable loss 应评税亏损 w!xSYh')  
assessable profit 应评税利润 QR,i b  
assessable value 应评税值 T*H4kM  
assessed profit 估定利润 66BsUA.h  
assessed value 经评估价值 '~a!~F~>  
assessment 评税；评定；估价；评税单 8EP^M~rv  
assessment number 评税编号；估价编号 RZz].Nx  
assessment of additional tax 补加税评税 C( r?1ma  
assessment of performance 业绩评估；实绩评价 2Hq!YsJ4]  
Assessor 评税主任 c[;I\g  
asset price bubbles 资产价格泡沫 VX- f~  
asset-backed securities 具资产保证的证券 0_Y;r{3m"  
assets accretion 资产增值 _mn4z+  
assets and liabilities 资产与负债 jUfc&bi3  
assets betterment statement 资产递增表；资产改进表 >M +!i+  
assets lending 实物放款；有抵押贷款 EoY570PN  
assets of the company passing on the death 死者去世时转移的公司资产 T&{EqsI=B  
assets pledged as security for liabilities 用作负债抵押的资产  M,6AD]  
assets portfolio 资产投资组合 QX8N p{g-  
assets price 资产价格 .rMGI"  
assets quality 资产质素 ZBnf?fU  
assets realization 资产变现 [qb#>P2G3  
assets refinancing arrangement 资产再集资安排 \@80Z5?n  
assets securitization 资产证券化 4sva%Up  
assets situated outside Hong Kong 在香港以外地方的资产 WIbU^WJ0  
assets stripping 削减资产；拆卖资产 7sFjO/a*  
assets value 资产值
uS&bfx2  
assignee 承让人 /Db~-$K  
assignment 转让；转让书；转让契 1 8&^k|  
assignment of interest 权益转让 S]9xqiJW  
assignment of letters patent and trade mark 专利证书及商标转让 7zNyH(.  
assignment of property 物业转让；物业转让书 @ 8SYV}0H  
assignment right 转让权 <2R=!n@b\  
assignor 转让人 5&VLq  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 aFbA=6  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 GCIm_ n  
associate member 附属会员 fa6L+wt4O  
associated body corporate 相联法人团体 _H;ObTiB  
associated company 相联公司；联属公司 k!!o!rBS  
associated corporation 相联法团 3_D$6/i  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 0/*z]2  
公认会计师公会〔英国〕 y6Rg@L&U  
Association of Futures Exchange Brokers 香港期货经纪协会 $A-b-`X  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 a{{([uZ  
association of underwriters 承保人组织 }5%!:=  
assumption of control 接管 0{jRXa-(  
assurance 担保；保险；转易；转易书 !e%#Zb MIo  
assurance of interest 权益的转易 kdv>QZ  
at 19XX price 按一九ＸＸ年价格计算 2R)Y}*VX  
at a discount 按赔价计算；按贴水价格计算；打折扣 le1'r>E$  
at a premium 按溢价计算；按升水价格计算 s^E%Ukm  
at call 通知付款；按通知 K!'9wt  
at constant market price 按固定市价计算 he!e~5<@y  
at constant price 按固定价格计算 ]pFYAe ?  
at cost 按成本计算 u9?85  
at current market price 按当时市价计算；按现时市价计算 7o;}"Y1  
at current price 按当时价格计算；按现时价格计算 uODpIxN  
at factor cost 按要素成本计算；按生产要素成本计算 J \G8g,@  
at money-of-the-day price 按付款当日价格计算 Ypp>7J/  
at or better 按指定或较佳价位〔买卖指令〕 v/(< fI^  
at par 按面值计算；平价 0/),ylCj  
at sight 见票即付 WJhI6lu  
at the close 按收市盘 f^',J@9@  
at the opening 按开市盘 q3 9RD  
attestation 见证；见证条款 "Z,'NL>&  
at-the-money option 平价期权 iJ#sg+  
attorney 受权人；受托代表人 2.CI^.5&  
attornment 新拥有人承认书 Gm_Cq2PD(  
attributable profit 可归属利润 92S<TAdPP  
attributable share value 可归属股份价值 CjD2FnjT  
Auckland Stock Exchange 奥克兰证券交易所 I|08[ mO  
auction 拍卖 yA6"8fr  
auctioneer 拍卖商 K0b(D8!  
audit 审计；核数 I*'QD)  
Audit Commission 审计署 S=o Ab&  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] j'v2m
6/  
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〕 xeZ,}YP)  
audit review 帐目审查 A]W`r}  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ?-Oy/Y K  
audited account 审计帐目；经审计的帐目 Dd:Qotu  
audited annual account 经审计的周年帐目 x! Z|^q  
audited balance sheet 经审计的资产负债表 I=.98v%  
auditor 核数师；核数主任；审计师 yfi.<G)S  
auditor's certificate 核数师证明书；审计师证明书 )=2iGEVW  
auditor's report 核数师报告；审计师报告 cnQ( G$kh  
Aussie bond 澳元债券 gzi~BJ  
austerity budget 紧缩预算 \-c70v63X
 
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Azu$F5G!n  
Australia All Ordinaries Index 澳洲所有普通股票指数 :Oy9`vv  
Australian Dollar [AUD] 澳元 v vOG]2z  
Australian Options Market 澳大利亚期权市场 & [4Gv61  
Australian Securities Commission 澳洲证券事务监察委员会 _g 3hXsA  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Un7jzAvQ  
Australian Stock Exchange 澳大利亚证券交易所 MdCEp1Z  
Austrian Schilling [ATS] 奥地利先令 :+en8^r%  
authentication 认证；鉴证 f%d7?<rw  
authority to purchase 委托购买证；委购书 U%"v7G-  
authorization 认可；核准；授权；授权书 sJMT _yt;  
authorization by direction 指示授权 ]iYjS  
authorization by instruction 指令授权 td%EbxJK]`  
authorization by warrant 令状授权 V"k*PLt  
authorization of unit trust 单位信托的认可 Y}ITA=L7  
authorized agent 指定代理人 2Fp.m}42i(  
authorized capital 法定资本 7H9&\ur9+  
authorized clerk 出市员 n:'Mpux  
authorized dealer 认可交易商 /tDwgxJ  
authorized financial institution 认可财务机构 4IIe1 .{  
authorized fund 认可基金 x2(
hp  
authorized fund house 获授权的基金公司；认可基金公司 F0])g  
authorized institution 认可机构 sBB>O@4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 r+d%*Dx  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 QGn3xM66  
authorized insurer 获授权保险人；获认可承保人 "0pu_  
authorized investment 特准投资项目 IL*C/y  
authorized person 获授权人 "Lw[ $  
authorized representative 获授权代表 ~X)Aw3}F  
authorized share capital 法定股本 #]cO] I  
automated quotation system 自动报价系统 M qFuZg  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] w+z~Mz}Vz  
自动交易系统〔香港期货交易所有限公司〕 Xu2:yf4No*  
automatic adjustment mechanism 自动调整机制 "NMX>a,(  
automatic adjustment system 自动调整系统 `[X5mEe  
Automatic Clearing House 自动票据交换所 jgK8} C  
automatic exchange rates accumulation system 自动化汇率累集系统 +?DP r  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 MZl6J  
automatic teller machine [ATM] 自动柜员机 ^yyL4{/  
autopay 自动转帐 vYcea  
available assets 可用资产 NirG99kyo  
available fiscal reserve 现存财政储备 r[ni{&  
available profit 可用利润 ot8UuBq  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 !.Eua3:V*  
average 平均；平均数；海损 MV'q_{J  
average basic salary 平均基本薪金 h3[^uYe  
average consumer expenditure 平均消费开支；一般消费开支 f#FAi3  
average cost 平均成本 n&y'Mb PB  
average cost of land production 增辟土地平均成本 >kU$bh.(  
average daily turnover 平均每日成交额 $oD
c  
average daily wage rate 平均每日工资率 w|lA%H7`J  
average expenditure pattern 平均开支模式 4$~eG"wu  
average growth rate 平均增长率 {mr!
E  
average net fixed assets 固定资产平均净值 6F !B;D-Q  
average of relatives 相对价格平均数 j0_)DG  
average price 平均价格 nc4KeEl  
average propensity to consume 平均消费倾向；一般消费倾向 #{-B`FAQ  
average propensity to save 平均储蓄倾向；一般储蓄倾向 J!YB_6b  
average rate 平均率 5%Hw,h   
average revenue 平均收入；平均收益 qT5q3A(8  
average stock 平均库存；平均存货 Bi:%}8STH  
average yearly rent 平均年租 ] -iMo4H  
avoidance of double taxation 避免双重课税 avxr|uk  
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 ?gYQE&M !  
Z{XF!pS%H  
给你加分了