一些有用的会计术语(也不知道发的地方对不对)A

A: F~wqt7*  
A share Ａ股；甲类股份 ,nSapmg  
abatement of tax 减税；减扣免税额 yt#~n_  
ABN AMRO Bank N.V. 荷兰银行 tG*HUN?*  
above-the-line expenditure 线上项目支出；经常预算支出 bj7r"_  
above-the-line receipt 线上项目收入；经常预算收入 1R"Z+tNB  
ABSA Asia Limited 南非联合亚洲有限公司 g
96]>]A<{  
absolute change 绝对数值变更 F&$~]R=&  
absolute expenditure 实际开支 /TY=ig1z  
absolute guideline figure 绝对准则数字 xbD]EC  
absolute interest 绝对权益 DvY)n<U1qA  
absolute order of discharge 绝对破产解除令 hGbSN_F  
absolute profit margin 绝对利润幅度 v%;Nyab6$  
absolute value 实值；绝对值 FZx.Yuv  
absolutely vested interest 绝对既得权益 (x140_TH~  
absorbed cost 已吸收成本；已分摊成本 T0"q,lrdxV  
absorption 吸收；分摊；合并 Bj
* M W  
absorption rate 吸收率；摊配率；分摊率  |Fe*t  
ACB Finance Limited 亚洲商业财务有限公司 :&BE-f  
acceptable form of reciprocity 合理的互惠条件 F5%I
sAH  
acceptable rate 适当利率；适当汇率 mO&zE;/[  
acceptance agreement 承兑协议 n7pjj  
acceptance for honour 参加承兑 C~R,,  
acceptor 承兑人；接受人；受票人 cHX~-:KOr  
acceptor for honour 参加承兑人 HleMzykF  
accident insurance 意外保险 Ti&v9re%wO  
Accident Insurance Association of Hong Kong 香港意外保险公会 S3gd'Bahq  
accident insurance scheme 意外保险计划 _bSn YhS  
accident year basis 意外年度基准 jS4fANG  
accommodation 通融；贷款 J=Hyoz+9  
accommodation bill 通融票据；空头票据 t(Gg 1  
accommodation party 汇票代发人 n..R'vNj  
account balance 帐户余额；帐户结余 $Go)Zs-bL?  
account book 帐簿
{!xDJnF;  
account collected in advance 预收款项 `gz/?q  
account current book 往来帐簿 <`d;>r=4z  
account of after-acquired property 事后取得的财产报告 ?JMy  
account of defaulter 拖欠帐目 f[-$##S.~  
account payable 应付帐款 2q ~y\fe  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 Zqj EVVB  
account receivable 应收帐款 /7igPNhx  
account receivable report 应收帐款报表 .svlJSx  
account statement 结单；帐单；会计财务报表 [U_  
account title 帐户名称；会计科目 8y'.H21:;  
accountant's report 会计师报告 VF:95F;@  
Accountant's Report Rules 会计师报告规则 0X4I-xx#  
accounting and auditing procedure 会计与审计程序；会计与核数程序 \-CL}Z}S  
Accounting Arrangements 《会计安排》 .x][ _I>  
accounting basis 会计基础 La r9}nx0  
accounting by Official Receiver 破产管理署署长呈交的帐目 SHRn$<  
Accounting Circular 《会计通告》 }Apn.DYbbf  
accounting class 会计类别 6-QcHJ>m6U  
accounting date 记帐日期；会计结算日期 r=S,/N(1  
accounting for money 款项核算 g)nT]+&  
Accounting Officer 会计主任 ,P^4??' o  
accounting period 会计报告期；会计期 r>g5_"FL  
accounting policy 会计政策；会计方针 e@{Rlz  
accounting practice 会计惯例 Y?\PU{O  
accounting principle 会计准则 DhN<e7c`  
accounting record 会计记录 *H~&hs>k  
accounting report 会计报告 3M5wF6nY[[  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 nx
@,oC4  
Accounting Society of China 中国会计学会 Y'76!Y  
accounting statement 会计报表 USzO):o  
accounting system 会计制度；会计系统 U &
RZx&W  
accounting transaction 会计事项；帐务交易 J }|6m9k!  
accounting treatment 会计处理 <v3pI!)x  
accounting year 会计年度 =H8Y  
accretion 增值；添加 R
<;;Ph  
accrual 应计项目；应累算数目 o<Qt<*  
accrual basis 应计制；权责发生制
J*t_r-z  
accrual basis accounting 应计制会计；权责发生制会计 a([8r- zP  
accrue 应累算；应计 M=Y['wx  
accrued benefit 应累算利益 ?<1~KLPMhY  
accrued charges 应计费用 lH/7m;M  
accrued cumulative preference share dividend 应累算的累积优先股股息 |jb,sd[=S  
accrued expenses 应累算费用 ["sm
7yQ  
accrued interest payable 应付利息；应计未付利息 CvRO'  
accrued interest receivable 应收利息；应计未收利息 q``
:[Sz  
accrued right 累算权益 [wn! <#~v  
accruing profit 应累算的利润 hkx(r5o  
accumulated fiscal reserve 累积财政储备 mb*|$ysPx  
accumulated profit 累积利润；滚存溢利 uMX\Y;N  
accumulated reserve 累积储备 F~?|d0  
accumulation of surplus income 累积收益盈余 Z31a4O  
acquired assets 既得资产 w#{S=^`}  
acquisition 收购；购置；取得 nhRpb9f`1@  
acquisition cost 购置成本 Kiq
[PK  
acquisition expenses 购置费用 *vOk21z77d  
acquisition of 100% interest 收购全部股权 Fhga^.5U&  
acquisition of control 取得控制权 ei(S&u<  
acquisition of fixed assets 购置固定资产 iJS7g  
acquisition of shell “买壳” ^xQPj6P}  
acquisition price 收购价 y#i` i  
act of God 天灾 SLda>I(p7&  
acting partner 执事合伙人 Nf%/)Tk  
active market 买卖活跃的市场；交投畅旺的市场；旺市 Xo3@-D_c!c  
active partner 积极参与的合伙人 {_UOS8j7  
active trading 交投活跃 e*M-y C  
actual circulation 实际流通 A+hA'0isF@  
actual cost 实际成本 aUq2$lw1  
actual expenditure 实际开支；实际支出 1u~a*lO}  
actual income 实际入息；实际收入；实际收益 5em*9Ko  
actual market 现货市场 a?@lX>Z  
actual price 现货价；实际价格 }z5u^_-m  
actual profit 实际利润 X=V2^zrt  
actual quotation 实盘；实际价位；实际报价 8=OpX,t(  
actual year basis 按实际年度计算 :D~J(Y2  
actuals 实货 @.L/HXu-P  
actuarial investigation 精算调查 !vq|*8  
actuarial principle 精算原则 '<xV]k|v  
actuarial report 精算师报告 U\-=|gQ'  
Actuarial Society of Hong Kong 香港精算学会 p#6tKY;N  
actuarial valuation 精算师估值 J@+b_e*  
actuary 精算师 +mC?.B2D  
ad referendum agreement 暂定协议；有待覆核的协定 vF)eo"_s*  
ad valorem duty 从价税；按值征税 avW33owb@  
ad valorem duty system 从价税制 ,,]<f*N  
ad valorem fee 从价费 wK0],,RN,h  
ad valorem tariff 从价关税 r!~6.  
additional allowance 额外免税额 |q c<C&O  
additional amount for unexpired risk 未过期风险的额外款额 otlv;3263  
additional assessable profit 补加应评税利润 R#ZO<g%'  
additional assessment 补加评税 gv,1 CK  
additional commitment 额外承担 +*wr=9>  
additional commitment vote 额外承担拨款 t&~*!w!+jH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 u{S"NEc  
additional dependent parent allowance 供养父母额外免税额 8khIy-9-'  
additional provision 额外拨款 >65\  
additional stamp duty 附加印花税 p3V?n[/}  
additional tax 补加税罚款；补加税款 9# #(B  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 *d9RD~
Ee  
adjudged bankrupt 被裁定破产 U#|6n ,  
adjudicated bankrupt 裁定破产人 B7PdavO#  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 (XEJd4r  
adjudication of bankruptcy 裁定破产；宣告破产 ]I\9S{?  
adjudication of insolvency 裁定无力偿还债务 Uh+6fE]p  
adjusted actual 经调整的实数；调整后的实数 a3L-
q>h  
adjusted current assets 经调整的流动资产；调整后的流动资产 3sp-0tUE  
adjusted figure 经调整的数字；调整后的数额 t\-|J SZ  
adjusted liabilities 经调整的负债；调整后的负债 D9!$H!T _  
adjusted loss 经调整的亏损；调整后的亏损 w<Bw2c  
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 OR}+)n{  
adjusted profit 经调整的利润；调整后的利润 bu{dT8g'U  
adjusted surplus 经调整的盈余额；调整后的盈余额 )FN$Jlo  
adjusted value 经调整的价值；调整后的价值 E6zPN?\ <  
adjustment 调整；修订；理算〔保险〕 D#gC-,  
adjustment centre 调剂中心 klnk{R.>|  
adjustment lag 调整过程的时间差距；调整时差 S|F:[(WaM  
adjustment mechanism 调整机制 ^Hz1z_[X@  
adjustment of loss 亏损调整 lN x7$z`  
adjustment process 调整过程；调整程序 Y|buQQ|  
adjustment range 调整幅度 A=wG};%_  
administered exchange rate 受管制汇率 +[}<u--  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 k; >Vh'=X  
administration expenses 行政费用 D4sp+   
administration fee 手续费；行政费 HSVl$66  
administration in bankruptcy 破产管理 QOY{j  
administration order 遗产管理令 *MQ`&;Qa,  
administrator 管理人；遗产管理人 `1uGU[{x  
administrator of the estate 遗产管理人 ] !n3j=*  
admission of debt 债项承认书 Pbt7T Q  
admission of proof 接纳债权证明 vU$n*M1`$  
advance 放贷款项；垫付款项；预支款项；预付款项 A9MTAm{  
advance account 暂支帐目；预付款帐户 FH%M5RD  
advance compensation 预付补偿金 b@O{eQB  
advance from shareholder 股东垫款 H4$f+  
advance pending reimbursement 预支以待日后付还 NryOdt tI  
advanced economy 先进经济体系 jB`:(5%RO  
advancement 预付；预付财产 MaPI<kYQv  
advances warrant 垫款令 H
p@Q  
advancing 贷出 UG[r /w5(F  
adverse balance 逆差
~K"nm{.  
adverse exchange 逆汇 GJF &id  
advertisement addressed to shareholders 在报章刊登的致股东通告 MjWxfW/  
advice for collection 托收通知书 J|vg<
[  
advice of drawing 提款通知书；汇票通知书 .A0fI"
;Q  
advice of payment 付款通知 $9@AwS@Uu  
Advisory Committee [Securities and Futures Commission] ;]@Pm<f  
谘询委员会〔证券及期货事务监察委员会〕 :(@P *"j  
Advisory Committee on Diversification 经济多元化谘询委员会 )_Z^oH ]<  
affidavit 誓章；遗产申报誓章 ,T$ GOjt  
affidavit of no receipt 述明无收款的誓章 o#=C[d5BV  
affiliate 联号；联营公司；附属公司 g>l+oH[Tv|  
affiliated company 附属公司；联号；联营公司 ]B$J8.{q0  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 a ,"   
affordability 负担能力 RhC|x,E  
African Development Bank [AfDB] 非洲开发银行 `3`.usw  
after-acquired property 事后取得的财产 7C R6ew~  
after-hours dealing 市后交易 1jO%\uR/  
after-tax profit 税后盈利；税后利润；税后溢利 ?a)Fm8Y  
agency agreement 代理协议 0Ua=&;/2  
agency expenses 代理机构的开支 }9
&dY!h +  
agency fee 代理费 nxNHf3   
Agency Law 《代理法》 ;e< TEs  
agent 代理人；承销人 %NM={X|'  
agent of company 公司代理人 ci/qm\JI<<  
agent's fee 代理人费；经纪费 _EJPI  
aggregate 总计；总数；总体数字 3_`)QYU'  
aggregate amount 总款额；总额 \0vs93>?  
aggregate assets and liabilities 总体资产与负债 !qU
1RdZ  
aggregate at constant price 按固定价格计算的总体数字 N9*:]a  
aggregate demand 总需求 U`5/tNx  
aggregate gross position 总持仓量 \>G}DGz  
aggregate limit 总限额 K$w;|UJc  
aggregate of salaries tax 合计薪俸税 `5!AHQ/  
aggregate performance 总体表现；总体业绩 g> ~+M  
aggregate supply 总体供应 $/|vbe,  
aggregate surplus 总盈余 g>k?03;  
aggregate total 整体总额 w*&vH/D  
aggregate value 总值；合计价值 Y B,c=Wx  
aggregated basis 合计基准 FBbaLqgVF{  
aggregated net chargeable income 合计应课税入息实额 ~Z!YB,)bp  
aggregation 合并计算；合计；总和 <fF|A
bC:  
aggregation of incomes of husband and wife 夫妇入息合并计算 noM=8C&U  
aggregation of property 财产的总和 1vxQ`)a  
agio 差价；贴水 [YZgQ  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 !0vLSF=  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment %V+"i_{m  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 :HwdXhA6  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ;<_a ,5\Q  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 P$Oj3HD LM  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }2iR=$2  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 E AZX  
agreement for a settlement 授产协议 e<*qaUI  
agreement for assignment 转让协议 jU* D  
agreement for sale 售卖协议；买卖协议 ?5/7 @V  
agreement for sale and purchase 买卖协议 iJZNSRQJ}r  
agreement for the payment of interest 支付利息协议 Cs y,3XG  
agreement for the repayment of money 还款协议 IN.g  
agreement of reinsurance 再保险协议 W)J MV  
Agricultural Bank of China 中国农业银行 ?
c+$9  
air passenger departure tax 飞机乘客离境税 3W]gn8  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 f*xr0l  
airport tax 机场税 Dh}(B$~Oz+  
alcohol duty 酒精税 ^;rjs|`K#  
alienation 让与；让渡；转让 j>B*8*Ss  
alimony 生活费；赡养费 0{vH.b @  
All Ordinaries Index [AOI] 所有普通股指数 ~KYzEqy  
all risks 全险；综合险 wc.=`Me  
All Sales Record for Stock Market 《股票市场成交报告》 u&^KrOM@#  
Allied Capital Resources Limited 新联财务有限公司
'&dT  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "j8)l4}  
allocation letter 拨款信件 O5Z9`_9<  
allocation of fund 分配款项；预留款项 OM{^F=Ap  
allocation of profit 利润分配；溢利分配 @d^Z^H*Yv  
allocation warrant 拨款令 {L~dER  
allotment 分配；配股 $;'M8L  
allotment notice 股份配售通知；配股通知 Z)2d
4:uv  
allotment of shares 股份分配 wDGb h=  
allowable 可获宽免；免税的 GZ,MC?W  
allowable business loss 可扣除的营业亏损 =QGmJ3  
allowable expenses 可扣税的支出 x^EW'-a  
allowance 免税额；津贴；备抵；准备金 74MxU  
allowance for debts 债项的免税额 m#Z&05^  
allowance for depreciation by wear and tear 耗损折旧免税额 ;+(VO  
allowance for funeral expenses 殡殓费的免税额 {Dk!<w
I)  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 goA=U  
allowance for repairs and outgoings 修葺及支出方面的免税额 Tjq1[Wq  
allowance to debtor 给债务人的津贴 3Ovx)qKxd  
alteration of capital 资本更改 n6+h;+8;]  
alternate trustee 候补受托人 T!ZjgCY}  
amalgamation 合并  WZY+c
 
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 CbC[aVA=  
ambit of charges 征税范围；收费范围 /e|Lw4$@S  
amended valuation 经修订的估值 i?;#ZNh  
American Commodities Exchange 美国商品交易所 s)`(@"{  
American Express Bank Limited 美国运通银行 6lv@4R^u  
American Stock Exchange 美国证券交易所 u}|v;:|j  
amortization 摊销 d&raHF*  
amount due from banks 存放银行同业的款项 5RFro^S9E  
amount due from banks abroad 存放海外银行同业的款项 Q?1J<(oq9  
amount due from holding companies 控股公司欠款 {59>U~  
amount due from local banks 存放本港银行同业的款项 4=/jh:h  
amount due to banks 银行同业的存款 !%ju.Xs8  
amount due to banks abroad 海外银行同业的存款 E;{RNf|  
amount due to holding companies 控股公司存款 v/9ZTd  
amount due to local banks 本港银行同业的存款 GWWg3z.o"W  
amount due to outport banks 外埠银行同业的存款 mL
2
J  
amount for note issue 发行纸币的款额 :PW"7|c!  
amount of bond 担保契据的款额 @#OL{yMy  
amount of consideration 代价款额 8=TC 3]  
amount of contribution 供款数额 HI 1T  
amount of indebtedness 负债款额 7Q9Hk(Z9  
amount of principal of the loan 贷款本金额 }DS%?6}Sy  
amount of rates chargeable 应征差饷数额 GIH{tr1:<  
amount of share capital 股本额 iD G&Muc  
amount of sums assured 承保款额 't&1y6Uu  
amount of variation 变动幅度 |oLGc!i  
amount of vote 拨款数额 $rmxwxz&W:  
amount payable 应付款额 #UoFU{6tM  
amount receivable 应收款额 &:&l+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *X/Vt$P  
analysis 分析 C@eL9R;N1  
ancillary risk 附属风险 j?m(l,YD|*  
annual account 周年帐目；周年帐目报表；年度决算；年结 yRyXlZC  
annual accounting date 年结日期 vj%"x/TP  
annual allowance 每年免税额；年积金；年度津贴；年津 #e-K It  
annual balance 年度余额 nPdkvs   
annual disposable income 每年可动用收入 i.uyfV&F  
annual estimates 周年预算 -dA9x~o  
annual fee 年费 R/Bjc}J'  
annual general meeting 周年大会 41<h|WA  
annual growth rate 年增率；每年增长率 z$R&u=J  
annual long-term supplement 长期个案每年补助金 Nh}-6|M  
annual pensionable emolument 可供计算退休金的年薪 ))f@9m  
annual report 年报 Rw{' O]Q*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -Pp{aFe  
annual return 周年报表；周年申报表；每年报税表格 bE.<vF&  
Annual Return Rules 《周年报表规则》 4@3\Ihv  
annual review of consumer prices 每年消费物价回顾 c-(RjQ~M5  
annual roll-forward basis 逐年延展方式 H'zAMGZa  
annual salary 年薪 #p>&|
I  
annual statement 年度报表；年度决算表 :?\29j#*V  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 iYgVSVNg  
annuitant 年金受益人 t!Cz;ajNi  
annuity 年金 x\8g ICf  
annuity contract 年金合约 q"<=^vi  
annuity on human life 人寿年金 t3Gy *B  
antecedent debt 先前的债项 Os-Z_zSl6  
ante-dated cheque 倒填日期支票 9dNkKMc@  
anticipated expenditure 预期开支 SoM,o]s#y  
anticipated net profit 预期纯利 JxtzI2  
anticipated revenue 预期收入 <q$Tk,  
anti-inflation measure 反通货膨胀措施 P
|@[D=y  
anti-inflationary stance 反通货膨胀立场 }6\,kFc  
apparent deficit 表面赤字 <b,WxR`  
apparent financial solvency 表面偿债能力 2PyuM=(Wt  
apparent partner 表面合伙人 4"kc(J`c  
application for personal assessment 个人入息课税申请书 t2)uJN`a$X  
application of fund 资金应用 f?tU5EX  
application to release as liquidator and to destruct the books of accounts and documents Q4-d|  
申请免除清盘人职务及毁灭帐簿与文件 7FcZxu\  
appointed actuary 委任精算师 (0q`eO2  
appointed auditor 委任核数师；委任审计师 z2YYxJc&w  
appointed trustee 委任的受托人 !~9ASpqvPy  
appointer 委任人 O=7S=Rm4&  
apportioned pro rata 按比例分摊 _Sfu8k>):  
apportionment 分配；分摊 /C Xg$%\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 n'^`;-  
apportionment formula 分摊方程式 |.$B,cEd  
apportionment of estate duty 遗产税的分摊 #1E4 R}B  
appraisal 估价；评估 yKl^-%Uq<  
appreciable growth 可观增长 YGOkq
I  
appreciable impact 显着影响 *sU,wa
X  
appreciable increase 可观增长 >;,23X  
appreciation 增值；升值 \99'#]\_/E  
appreciation against other currencies 相对其他货币升值 !7I07~&1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 G<-KwGy,D  
appreciation tax 增值税 g4=1['wW  
appropriation 拨款；拨用；拨付 #;a+)~3*O  
appropriation account 拨款帐目 xIm2t~i
o  
Appropriation Bill 拨款法案 'yX\y 6I  
appropriation-in-aid system 补助拨款办法 ;X+tCkzF  
approved assets 核准资产 e8> X5  
approved basket stock 认可一篮子证券 8A&N+sT  
approved budget 核准预算 j[:70%X  
approved charitable donation 认可慈善捐款 C]mp<  
approved charitable institution 认可慈善机构 i=#\`"/  
approved currency 核准货币；认可货币 -@>]iBl  
approved estimates 核准预算 WLXt@dK*u  
approved estimates of expenditure 核准开支预算 "rLm)$I  
approved overseas insurer 核准海外保险人 siCi+Y  
approved overseas trust company 核准海外信托公司 v\6.#>NQ  
approved pooled investment fund 核准汇集投资基金 ##Pzc~xSn  
approved provident fund scheme 认可公积金计划 I2CI9,0  
approved provision 核准拨款 jy.L/s  
approved redeemable share 核准可赎回股份 C('D]u$Hdk  
approved regional stock 认可地区性证券 &%j`WF4p  
approved retirement scheme 认可退休金计划 d^RcJ3w  
approved subordinated loan 核准附属贷款 HN N
eH;L  
arbitrage 套戥；套汇；套利  ,c`6-  
arbitrageur 套戥者；套汇者 {z_cczJ-  
arbitrary amount 临时款项 yJC: bD1xi  
arrangement 措施；安排；协定 6O{QmB0KK  
arrears 欠款 >oJabR  
arrears of pay 欠付薪酬 98R/^\  
arrears of revenue 逾期未收税款；逾期未收的帐项 D? %*L  
articles of association 组织章程；组织细则；组织章程细则 W)r|9G8T  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 mv:@D  
ascertainment of profit 确定利润 u-iQ  
"Asia Clear" “亚洲结算系统” \Qah*1  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 jm<^WQ%Cc  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 0qFO+nC  
Asian Development Fund [ADF] 亚洲发展基金 ) 6QJZ$  
Asian dollar bond 亚洲美元债券 jW8ad
{  
Asian dollar market 亚洲美元市场 8/R$}b><  
Asian dollar rate 亚洲美元利率 N*Q*>q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 B">Ko3  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [rcM32  
asked price 沽盘；喊价；索价；卖方报价 :!Q(v(
M  
assessable income 应评税入息 Pzzzv^+  
assessable loss 应评税亏损 4K:Aqqhds  
assessable profit 应评税利润 Cj~e` VRhk  
assessable value 应评税值 F~eYPaEKy!  
assessed profit 估定利润 >Vq07R  
assessed value 经评估价值 /'DAB**  
assessment 评税；评定；估价；评税单 +sn0bi/rG  
assessment number 评税编号；估价编号 xM<aQf\j  
assessment of additional tax 补加税评税 OCdX'HN5Y  
assessment of performance 业绩评估；实绩评价 ;U?=YSHk7  
Assessor 评税主任 W#g!Usf:/  
asset price bubbles 资产价格泡沫 I_8 n>\u  
asset-backed securities 具资产保证的证券 }o!b3*#  
assets accretion 资产增值 WP\kg\o  
assets and liabilities 资产与负债 j7g>r/1eE  
assets betterment statement 资产递增表；资产改进表 ^^ix4[1$Z  
assets lending 实物放款；有抵押贷款 +pq=i  
assets of the company passing on the death 死者去世时转移的公司资产 ,|$1(z*a{c  
assets pledged as security for liabilities 用作负债抵押的资产 $bMmyDw  
assets portfolio 资产投资组合 dRzeHuF92  
assets price 资产价格 SbUac<  
assets quality 资产质素 \PN*gDmX  
assets realization 资产变现 <Ffru?o4
j  
assets refinancing arrangement 资产再集资安排 3+'vNc  
assets securitization 资产证券化 6bj77CoB  
assets situated outside Hong Kong 在香港以外地方的资产 fI;nVRfp  
assets stripping 削减资产；拆卖资产 aj1g9y  
assets value 资产值 <e 9d5-2  
assignee 承让人 [Y`E"1f2  
assignment 转让；转让书；转让契 lQ^"-zO4  
assignment of interest 权益转让 *N
~'0"#  
assignment of letters patent and trade mark 专利证书及商标转让 =jm\8sl~~  
assignment of property 物业转让；物业转让书 /<T{g0s  
assignment right 转让权 w]xr ~D+  
assignor 转让人 #lMIs4i.  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 8v/,<eARJ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 .u&X:jO
E  
associate member 附属会员 =[aiW|Y  
associated body corporate 相联法人团体 A?n5;mvq#  
associated company 相联公司；联属公司 bydI+pVMo  
associated corporation 相联法团 PyI"B96gz  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] e9'0CH<  
公认会计师公会〔英国〕 DQu)?Rsk  
Association of Futures Exchange Brokers 香港期货经纪协会 s^PsA9EAn  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 x76;wQ  
association of underwriters 承保人组织 tIV9Y=ckr0  
assumption of control 接管 vAG|Y'aO@%  
assurance 担保；保险；转易；转易书 f\$_^dV  
assurance of interest 权益的转易 Y<Ae_yLa  
at 19XX price 按一九ＸＸ年价格计算 ^ux'-/  
at a discount 按赔价计算；按贴水价格计算；打折扣 _ j'm2BAO  
at a premium 按溢价计算；按升水价格计算 "usPzp5  
at call 通知付款；按通知 G 9 &,`  
at constant market price 按固定市价计算 7ieAd/:_  
at constant price 按固定价格计算 w?"M  
at cost 按成本计算 (O!CHN!:  
at current market price 按当时市价计算；按现时市价计算 &%(Dd  
at current price 按当时价格计算；按现时价格计算 }vP
(SF6  
at factor cost 按要素成本计算；按生产要素成本计算 O`_, _  
at money-of-the-day price 按付款当日价格计算 )j}#6r   
at or better 按指定或较佳价位〔买卖指令〕 )J
yB  
at par 按面值计算；平价 LrdE
D[Z  
at sight 见票即付 @6!Myez'  
at the close 按收市盘 ]T5\LNyN  
at the opening 按开市盘 |DsT $~D  
attestation 见证；见证条款
Dh}d-m_5  
at-the-money option 平价期权 
Uv<nJM  
attorney 受权人；受托代表人 _@)-#7  
attornment 新拥有人承认书 b O}&i3.L;  
attributable profit 可归属利润 k]-Q3V  
attributable share value 可归属股份价值 ;c|_z 9+  
Auckland Stock Exchange 奥克兰证券交易所 l%0-W  
auction 拍卖 c*<BU6y  
auctioneer 拍卖商 "ig)7X+Wz|  
audit 审计；核数 ~A%+oa*2~  
Audit Commission 审计署 pIpd
VKen  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] M|@@ LJ'  
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〕 ]NW_oRH  
audit review 帐目审查 Hv' OO@z  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 +S#Xm4  
audited account 审计帐目；经审计的帐目 #_3ZF"[zq  
audited annual account 经审计的周年帐目 /`#JM  
audited balance sheet 经审计的资产负债表 {ktwX\z  
auditor 核数师；核数主任；审计师 SuI^8^f=  
auditor's certificate 核数师证明书；审计师证明书 =%I;
Y& K  
auditor's report 核数师报告；审计师报告 -#4QY70H t  
Aussie bond 澳元债券 3 Sf':N`u  
austerity budget 紧缩预算 %<O~eXY  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 XCyb[(4  
Australia All Ordinaries Index 澳洲所有普通股票指数 m#_M"B.cm  
Australian Dollar [AUD] 澳元 &>Z;>6J,  
Australian Options Market 澳大利亚期权市场 [\fwn
S_1  
Australian Securities Commission 澳洲证券事务监察委员会 vaVV1  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 g%ys|  
Australian Stock Exchange 澳大利亚证券交易所 G|t0no\f  
Austrian Schilling [ATS] 奥地利先令 !"hzGgOOX  
authentication 认证；鉴证 vq3:N'  
authority to purchase 委托购买证；委购书 5L
7nEia'  
authorization 认可；核准；授权；授权书 .*+jD^Gr  
authorization by direction 指示授权 3)e{{]6  
authorization by instruction 指令授权 IY!8j$'|  
authorization by warrant 令状授权 5D7k[+6  
authorization of unit trust 单位信托的认可 nsq7dhq  
authorized agent 指定代理人 T^$`
Z.  
authorized capital 法定资本 uB6Mjdp6  
authorized clerk 出市员 ?djH!  
authorized dealer 认可交易商 I^n,v) 8  
authorized financial institution 认可财务机构 tblduiN   
authorized fund 认可基金 # eFdu  
authorized fund house 获授权的基金公司；认可基金公司 Qz$nWsD  
authorized institution 认可机构 G2P:|R  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 lJx5scN[  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 gieso
f  
authorized insurer 获授权保险人；获认可承保人 G)o:R iq  
authorized investment 特准投资项目 jL
'R4z  
authorized person 获授权人 lWP]}Uy=5~  
authorized representative 获授权代表 [O]rf+NZ(5  
authorized share capital 法定股本 #v6<
9>%  
automated quotation system 自动报价系统 u1.0-Y?  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] z;N`jqo   
自动交易系统〔香港期货交易所有限公司〕 rc"8N<D  
automatic adjustment mechanism 自动调整机制 WHUl.h  
automatic adjustment system 自动调整系统 "\5 T 6  
Automatic Clearing House 自动票据交换所 GsiKL4|mj  
automatic exchange rates accumulation system 自动化汇率累集系统 h1f 05  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 j|XL$Q  
automatic teller machine [ATM] 自动柜员机 -q?
,  
autopay 自动转帐 ]4K4Nh~  
available assets 可用资产 X7tBpyi  
available fiscal reserve 现存财政储备 tv: mjS  
available profit 可用利润 s |o(~2j  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 TWfkr  
average 平均；平均数；海损 n+2>jY  
average basic salary 平均基本薪金 'tX}6wurf  
average consumer expenditure 平均消费开支；一般消费开支 mSk";UCn  
average cost 平均成本 8-@HzS%  
average cost of land production 增辟土地平均成本 QDKY7"H  
average daily turnover 平均每日成交额 xNLgcb@v>  
average daily wage rate 平均每日工资率 q:vGGK^  
average expenditure pattern 平均开支模式 wZKmU
 
average growth rate 平均增长率 .4<lw  
average net fixed assets 固定资产平均净值 f<'D?d)L^  
average of relatives 相对价格平均数 HJlxpX$_  
average price 平均价格 _|;{{8*?  
average propensity to consume 平均消费倾向；一般消费倾向 z 8#{=e  
average propensity to save 平均储蓄倾向；一般储蓄倾向 7>AMzNj  
average rate 平均率 D^f;X.Qm  
average revenue 平均收入；平均收益 ,,7hVw  
average stock 平均库存；平均存货 j}fSz)`i  
average yearly rent 平均年租 q_"w,28  
avoidance of double taxation 避免双重课税 \}YAQ'T  
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 O]61guxro  
[Ov/&jD"  
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