一些有用的会计术语(也不知道发的地方对不对)A

A: *<x]gV  
A share Ａ股；甲类股份 l'&l!D&   
abatement of tax 减税；减扣免税额 7\"-<z;kK  
ABN AMRO Bank N.V. 荷兰银行 hEl)BRJ  
above-the-line expenditure 线上项目支出；经常预算支出 ?fXg_?+{'g  
above-the-line receipt 线上项目收入；经常预算收入 .!U `,)I  
ABSA Asia Limited 南非联合亚洲有限公司 XU2HWa  
absolute change 绝对数值变更 nOkX:5  
absolute expenditure 实际开支 zr&K0a{hc  
absolute guideline figure 绝对准则数字 L-Xd3RCD  
absolute interest 绝对权益 Fz?ON1\  
absolute order of discharge 绝对破产解除令 Nk3]<#$  
absolute profit margin 绝对利润幅度 Y">Q16(  
absolute value 实值；绝对值 D,mFme  
absolutely vested interest 绝对既得权益 H$Q$3Q!`  
absorbed cost 已吸收成本；已分摊成本 Y5-X)f  
absorption 吸收；分摊；合并 'an{<82i  
absorption rate 吸收率；摊配率；分摊率 L -b~#  
ACB Finance Limited 亚洲商业财务有限公司 u,PrEmy-  
acceptable form of reciprocity 合理的互惠条件 m,K\e  
acceptable rate 适当利率；适当汇率 RL~\/#  
acceptance agreement 承兑协议 L FHyiIO  
acceptance for honour 参加承兑 |O+R%'z'<  
acceptor 承兑人；接受人；受票人 E5jK}1t4V  
acceptor for honour 参加承兑人 /Or76kE  
accident insurance 意外保险 y@~.b^?_u  
Accident Insurance Association of Hong Kong 香港意外保险公会 `y;&M8.  
accident insurance scheme 意外保险计划 z:+Xs
!S  
accident year basis 意外年度基准 ,T|iA/c
 
accommodation 通融；贷款 oFoG+H"&7\  
accommodation bill 通融票据；空头票据 ~NpnRIt  
accommodation party 汇票代发人 n j; KnZ  
account balance 帐户余额；帐户结余 n >xhT r<  
account book 帐簿 V3yO_Iqa  
account collected in advance 预收款项 D@[$?^H  
account current book 往来帐簿 `*KS` z?  
account of after-acquired property 事后取得的财产报告 >6:slNM#  
account of defaulter 拖欠帐目 bLCrh(<  
account payable 应付帐款 &VR<'^>  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 
J0@m Ol  
account receivable 应收帐款 +O
j28vR  
account receivable report 应收帐款报表 xO/44D  
account statement 结单；帐单；会计财务报表 5iG|C ~  
account title 帐户名称；会计科目 ^P"
t "  
accountant's report 会计师报告 %T}{rU~X  
Accountant's Report Rules 会计师报告规则 O5_[T43  
accounting and auditing procedure 会计与审计程序；会计与核数程序 np=m~k  
Accounting Arrangements 《会计安排》 ? @h  
accounting basis 会计基础 Oq*a4_R'YV  
accounting by Official Receiver 破产管理署署长呈交的帐目 '(+l77G  
Accounting Circular 《会计通告》 36J)O-Ti  
accounting class 会计类别 mrFMdpaHl%  
accounting date 记帐日期；会计结算日期 cAVe(:k)  
accounting for money 款项核算 &|9mM=^  
Accounting Officer 会计主任 6C r$R]5  
accounting period 会计报告期；会计期 SK;f#quUQ  
accounting policy 会计政策；会计方针 @faf  
accounting practice 会计惯例 6@H&S  
accounting principle 会计准则 |8`}yRsQ  
accounting record 会计记录 [DGq{(
O  
accounting report 会计报告 A"vI6ud>  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 - CM;sXq  
Accounting Society of China 中国会计学会 WVy"MD  
accounting statement 会计报表 P/nXY  
accounting system 会计制度；会计系统 Sl:\5]'yJ  
accounting transaction 会计事项；帐务交易 4z#CkT  
accounting treatment 会计处理 pm5Yc@D  
accounting year 会计年度 qbqJ1^!6R  
accretion 增值；添加 8 Sl[&  
accrual 应计项目；应累算数目 0<nKB}9  
accrual basis 应计制；权责发生制 YX^{lD1Jj  
accrual basis accounting 应计制会计；权责发生制会计 @{+*ea7M(`  
accrue 应累算；应计 u>k;PUH4  
accrued benefit 应累算利益  ynZ
!  
accrued charges 应计费用 /I[cj3}{+f  
accrued cumulative preference share dividend 应累算的累积优先股股息 -d_FB?X  
accrued expenses 应累算费用 j|lg&kN  
accrued interest payable 应付利息；应计未付利息 eC[g"Ef  
accrued interest receivable 应收利息；应计未收利息 o|^0DYb  
accrued right 累算权益 '?
yZ,t  
accruing profit 应累算的利润 }!n<L:njX  
accumulated fiscal reserve 累积财政储备 {sX*SbJt  
accumulated profit 累积利润；滚存溢利 ? 1Z\=s  
accumulated reserve 累积储备 tE>3.0U0Q  
accumulation of surplus income 累积收益盈余 2q2wo&uK  
acquired assets 既得资产 .?AtW:<*I  
acquisition 收购；购置；取得 ?xN8HG4  
acquisition cost 购置成本 9 *]Z  
acquisition expenses 购置费用 YH<@->Ip  
acquisition of 100% interest 收购全部股权 IEC:zmkn  
acquisition of control 取得控制权 eHqf3f   
acquisition of fixed assets 购置固定资产 yQou8
P=%  
acquisition of shell “买壳” t9 &O0tpe  
acquisition price 收购价 }pTw$B  
act of God 天灾 dN\pe@#lKP  
acting partner 执事合伙人 $PrzJc  
active market 买卖活跃的市场；交投畅旺的市场；旺市
hH@018+  
active partner 积极参与的合伙人 ,wRrx&  
active trading 交投活跃 7yQ r  
actual circulation 实际流通 .P=!M  
actual cost 实际成本 1$".7}M4$  
actual expenditure 实际开支；实际支出 qn+mlduU  
actual income 实际入息；实际收入；实际收益 35&&*$Jm  
actual market 现货市场 M{~eI  
actual price 现货价；实际价格 >V;<K?5B`W  
actual profit 实际利润 t{?_]2vl  
actual quotation 实盘；实际价位；实际报价 n>#h(  
actual year basis 按实际年度计算 +|#:*GZ  
actuals 实货 BOh&Db*  
actuarial investigation 精算调查 egr@:5QwZ{  
actuarial principle 精算原则 w`!Yr:dU  
actuarial report 精算师报告 dW:  
Actuarial Society of Hong Kong 香港精算学会 r9*{)"  
actuarial valuation 精算师估值 XZKOBq B]  
actuary 精算师 ghms-.:b8  
ad referendum agreement 暂定协议；有待覆核的协定 <<UlFE9"  
ad valorem duty 从价税；按值征税 k{@z87+&  
ad valorem duty system 从价税制 Ch7eUTqA@  
ad valorem fee 从价费 AiO,zjM=  
ad valorem tariff 从价关税 i"_f46rP  
additional allowance 额外免税额 b~#rUOXb8?  
additional amount for unexpired risk 未过期风险的额外款额 hR=4w$  
additional assessable profit 补加应评税利润 4SG[_:+!  
additional assessment 补加评税 72v 9S T  
additional commitment 额外承担 n`^</0  
additional commitment vote 额外承担拨款 %>JqwMK  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 NugJjd56x  
additional dependent parent allowance 供养父母额外免税额 J+.t\R  
additional provision 额外拨款 hp>me*vzr  
additional stamp duty 附加印花税 a,
}{f]  
additional tax 补加税罚款；补加税款 r@ejU'uz  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 Aq";z.gi+  
adjudged bankrupt 被裁定破产 F6q}(+9i  
adjudicated bankrupt 裁定破产人 {p2%4  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 4Pz9&
^K  
adjudication of bankruptcy 裁定破产；宣告破产 \!w7N :m  
adjudication of insolvency 裁定无力偿还债务 !r[uwJ=  
adjusted actual 经调整的实数；调整后的实数 i uN8gHx  
adjusted current assets 经调整的流动资产；调整后的流动资产 08.dV<P  
adjusted figure 经调整的数字；调整后的数额 aZBaIl6I  
adjusted liabilities 经调整的负债；调整后的负债 'i`;Frmg  
adjusted loss 经调整的亏损；调整后的亏损 y<;#*wB  
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 {ifYr(|p`  
adjusted profit 经调整的利润；调整后的利润 l@Ml8+  
adjusted surplus 经调整的盈余额；调整后的盈余额 <m)@~s?D  
adjusted value 经调整的价值；调整后的价值 :!r_dmJ  
adjustment 调整；修订；理算〔保险〕 PDGh\Y[AK,  
adjustment centre 调剂中心 [9>1e  
adjustment lag 调整过程的时间差距；调整时差 -MOf[f^  
adjustment mechanism 调整机制 ~Q6ufTGhpM  
adjustment of loss 亏损调整 C w$y  
adjustment process 调整过程；调整程序 K-#Rm%J+Wy  
adjustment range 调整幅度 lI&0 V5  
administered exchange rate 受管制汇率 "` 9W"A=  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 xvrCm`3n@  
administration expenses 行政费用  ;xry  
administration fee 手续费；行政费 ^l iyWl  
administration in bankruptcy 破产管理 bfrBHW#  
administration order 遗产管理令 D.\p
7 NJ  
administrator 管理人；遗产管理人 -M/ny-;`}  
administrator of the estate 遗产管理人 P+Hs6Q  
admission of debt 债项承认书 v,2{Vr  
admission of proof 接纳债权证明 Llg[YBJ7>  
advance 放贷款项；垫付款项；预支款项；预付款项 /5wvXk|@  
advance account 暂支帐目；预付款帐户 1;H(   
advance compensation 预付补偿金 K}a[~  
advance from shareholder 股东垫款 l(<o,Uv[`  
advance pending reimbursement 预支以待日后付还 UY|nB hL  
advanced economy 先进经济体系 dc:|)bK M  
advancement 预付；预付财产 8{h:z 9]J  
advances warrant 垫款令 ]54V9l:  
advancing 贷出 `Th!bk  
adverse balance 逆差 98V9AOgk  
adverse exchange 逆汇 KU$.m3A>  
advertisement addressed to shareholders 在报章刊登的致股东通告 Q+uYr-
  
advice for collection 托收通知书 %Rg84tz  
advice of drawing 提款通知书；汇票通知书 <0lfkeD  
advice of payment 付款通知 i[FBll-  
Advisory Committee [Securities and Futures Commission] *8MU,6  
谘询委员会〔证券及期货事务监察委员会〕 b$M? _<G  
Advisory Committee on Diversification 经济多元化谘询委员会 ]Oe#S"-Oo  
affidavit 誓章；遗产申报誓章 B)Gm"bLCOZ  
affidavit of no receipt 述明无收款的誓章 XmXHs4  
affiliate 联号；联营公司；附属公司 @AWKEo<7.I  
affiliated company 附属公司；联号；联营公司 Kk#8r+,  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @BBqH&<`  
affordability 负担能力
!".@Wg$  
African Development Bank [AfDB] 非洲开发银行 ! .!qJ%  
after-acquired property 事后取得的财产 l tQ:c  
after-hours dealing 市后交易 )vo PH)!  
after-tax profit 税后盈利；税后利润；税后溢利 JQ0KXS Nr  
agency agreement 代理协议 ,V|>nkQ  
agency expenses 代理机构的开支 "Tfbd^AU  
agency fee 代理费 Grkj@Q*  
Agency Law 《代理法》 J *^|ojX  
agent 代理人；承销人 K);
:+s-  
agent of company 公司代理人 )Ax1?Nx$  
agent's fee 代理人费；经纪费 X
$cW!a  
aggregate 总计；总数；总体数字 L5PN]<~T  
aggregate amount 总款额；总额 8=<d2u'  
aggregate assets and liabilities 总体资产与负债 {n|Ra[9_  
aggregate at constant price 按固定价格计算的总体数字 iF<VbQP=X^  
aggregate demand 总需求 |-2,k#|  
aggregate gross position 总持仓量 ZW*"Kok  
aggregate limit 总限额 O/0m|~`iY  
aggregate of salaries tax 合计薪俸税 fMhMB |W.  
aggregate performance 总体表现；总体业绩 6%O"  
aggregate supply 总体供应 g+)T\_#u  
aggregate surplus 总盈余 &]uhPx/  
aggregate total 整体总额 +vJ[k2d  
aggregate value 总值；合计价值 Gu&zplB  
aggregated basis 合计基准 FFP>Y*v(  
aggregated net chargeable income 合计应课税入息实额 Qm ;ip E  
aggregation 合并计算；合计；总和 z\Qg 3BS  
aggregation of incomes of husband and wife 夫妇入息合并计算 eWcS>N  
aggregation of property 财产的总和 `O0v2?/f0  
agio 差价；贴水 oIX]9~  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 O@?? NF6G  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment EPdR-dC^wE  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 TzerAX^  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ym
<G.3%1  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 IjJ3./L!5  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 36.L1!d)pE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 w^z}!/"]u  
agreement for a settlement 授产协议 #OH# &{H  
agreement for assignment 转让协议 3 uhwoE  
agreement for sale 售卖协议；买卖协议 `ag>4?7?  
agreement for sale and purchase 买卖协议 U0UOubA  
agreement for the payment of interest 支付利息协议 =f=MtH?0y  
agreement for the repayment of money 还款协议 9C3q4.$D  
agreement of reinsurance 再保险协议 +7d%)t  
Agricultural Bank of China 中国农业银行 H4Pj 3'  
air passenger departure tax 飞机乘客离境税 >wz-p nD  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕  fW|1AUD,  
airport tax 机场税 MQw{^6Z>1  
alcohol duty 酒精税 LW0't} z  
alienation 让与；让渡；转让 )!){4c/  
alimony 生活费；赡养费 l9?]t;  
All Ordinaries Index [AOI] 所有普通股指数 !,INrl[  
all risks 全险；综合险 OBl-6W  
All Sales Record for Stock Market 《股票市场成交报告》 H2|&  
Allied Capital Resources Limited 新联财务有限公司 t&H):P  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 bU(t5 [
  
allocation letter 拨款信件 ZrXvR`bsw  
allocation of fund 分配款项；预留款项 :!'aP\uE  
allocation of profit 利润分配；溢利分配 X=mzo\Aos  
allocation warrant 拨款令 @kRe0:t  
allotment 分配；配股 FC/m,D50oI  
allotment notice 股份配售通知；配股通知 69TQHJ[  
allotment of shares 股份分配 wp$CJ09f*  
allowable 可获宽免；免税的 buG0#:  
allowable business loss 可扣除的营业亏损 TZ?va@2  
allowable expenses 可扣税的支出 ,8cw jS2E  
allowance 免税额；津贴；备抵；准备金 R0, Q`  
allowance for debts 债项的免税额 e*Sv}4e=.  
allowance for depreciation by wear and tear 耗损折旧免税额 `lqMifD  
allowance for funeral expenses 殡殓费的免税额 FsTE.PT  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 W2qW`Ujo{  
allowance for repairs and outgoings 修葺及支出方面的免税额 xaAJ>0IM  
allowance to debtor 给债务人的津贴 [% KBc}  
alteration of capital 资本更改 8s6[?=nM  
alternate trustee 候补受托人 bJmVq%>;  
amalgamation 合并 H&6lQ30/)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Z,! w.TYo  
ambit of charges 征税范围；收费范围 e(O"V3wq*6  
amended valuation 经修订的估值 |j#x}8[(  
American Commodities Exchange 美国商品交易所 cRDjpc]  
American Express Bank Limited 美国运通银行 c<r`E  
American Stock Exchange 美国证券交易所 LK)0g4{  
amortization 摊销 A d=NJhz
l  
amount due from banks 存放银行同业的款项 wk<QYLEk  
amount due from banks abroad 存放海外银行同业的款项 0jro0f'  
amount due from holding companies 控股公司欠款 QA+qFP  
amount due from local banks 存放本港银行同业的款项 F'|D  
amount due to banks 银行同业的存款 %
AF~Ki  
amount due to banks abroad 海外银行同业的存款 XuVbi=pN.2  
amount due to holding companies 控股公司存款 W+Z] Y  
amount due to local banks 本港银行同业的存款 9\0  
amount due to outport banks 外埠银行同业的存款 A?06fo,  
amount for note issue 发行纸币的款额 9(dbo
u  
amount of bond 担保契据的款额 Q>cLGdzO  
amount of consideration 代价款额 L!|c: 8  
amount of contribution 供款数额 >}\!'3)_  
amount of indebtedness 负债款额 xwW[6Ah  
amount of principal of the loan 贷款本金额 H^Ik FEVs  
amount of rates chargeable 应征差饷数额 Z f4Xt Yn  
amount of share capital 股本额 <*<7p{x  
amount of sums assured 承保款额 WJ9Jj69  
amount of variation 变动幅度 5 S$*YRp  
amount of vote 拨款数额 S^]i  
amount payable 应付款额 H5j~<@STC  
amount receivable 应收款额 \SkCsE#H  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6=3}gd5  
analysis 分析 osB[KRT>("  
ancillary risk 附属风险 ~vy_~|6s  
annual account 周年帐目；周年帐目报表；年度决算；年结 CL5u{i5  
annual accounting date 年结日期 cfyN)#9  
annual allowance 每年免税额；年积金；年度津贴；年津 M;ac U~J  
annual balance 年度余额 we9R4*j  
annual disposable income 每年可动用收入 #qi@I;;t  
annual estimates 周年预算 m2AA:u_*j  
annual fee 年费
#G:~6^A  
annual general meeting 周年大会 2VyLt=mdh  
annual growth rate 年增率；每年增长率 f*04=R?w7>  
annual long-term supplement 长期个案每年补助金 H,9e<x#own  
annual pensionable emolument 可供计算退休金的年薪 ;,}tXz  
annual report 年报 $&M"Ji  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A_6b 4T  
annual return 周年报表；周年申报表；每年报税表格 c!AGKc  
Annual Return Rules 《周年报表规则》 6 :K~w<mMJ  
annual review of consumer prices 每年消费物价回顾 qiV#T+\  
annual roll-forward basis 逐年延展方式 \/I@&$"F  
annual salary 年薪 r4D*$H-rR  
annual statement 年度报表；年度决算表 Y-hGHnh]'  
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 eVL'Ao&Ho  
annuitant 年金受益人 $/ew'h9q  
annuity 年金 tRZCOEo4  
annuity contract 年金合约 UbE*x2N  
annuity on human life 人寿年金 j yR9a!  
antecedent debt 先前的债项 NdZv*  
ante-dated cheque 倒填日期支票 R@-rc|FunJ  
anticipated expenditure 预期开支 i{?uIb B  
anticipated net profit 预期纯利 nKC$ KC  
anticipated revenue 预期收入 ,.6Hh'^65^  
anti-inflation measure 反通货膨胀措施 R_eKKi@VH  
anti-inflationary stance 反通货膨胀立场 JL45!+  
apparent deficit 表面赤字 vG`R.  
apparent financial solvency 表面偿债能力 ,d'x]&a  
apparent partner 表面合伙人 Rm`_0}5  
application for personal assessment 个人入息课税申请书 d#cw`h<c~  
application of fund 资金应用 v>CAA"LH  
application to release as liquidator and to destruct the books of accounts and documents *6=2UJcJ  
申请免除清盘人职务及毁灭帐簿与文件 /MKcS%/H/  
appointed actuary 委任精算师 WQv%57+  
appointed auditor 委任核数师；委任审计师 eSHyA+F  
appointed trustee 委任的受托人 ORHs1/L`j  
appointer 委任人 ?a+>%uWt  
apportioned pro rata 按比例分摊 {>'GE16x  
apportionment 分配；分摊 m?VA 1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^cB83%<Z  
apportionment formula 分摊方程式 ^3C8GzOsO  
apportionment of estate duty 遗产税的分摊 0+p <Jc!  
appraisal 估价；评估 9;KQ3.Fa}q  
appreciable growth 可观增长 aEBQx  
appreciable impact 显着影响 *f{\ze@5=  
appreciable increase 可观增长 w}nc^6qH  
appreciation 增值；升值 ~{lSc/SP|  
appreciation against other currencies 相对其他货币升值 D#R5G   
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 qC]6g  
appreciation tax 增值税 P0,@#M&  
appropriation 拨款；拨用；拨付
Lq<#  
appropriation account 拨款帐目 Ib3n%AG  
Appropriation Bill 拨款法案 1S .~Vh0Q,  
appropriation-in-aid system 补助拨款办法 1\K%^<QY  
approved assets 核准资产 ] }XsP  
approved basket stock 认可一篮子证券 Wv!#B$J~U  
approved budget 核准预算 q9 !)YP+w  
approved charitable donation 认可慈善捐款 <=2\xJfxB  
approved charitable institution 认可慈善机构 ~Ry?}5&:  
approved currency 核准货币；认可货币 FY1 >{Bn  
approved estimates 核准预算 9cQZ`Ex  
approved estimates of expenditure 核准开支预算 5
'=\$Ob  
approved overseas insurer 核准海外保险人 [vCZoG8+>  
approved overseas trust company 核准海外信托公司 k'Is]=3  
approved pooled investment fund 核准汇集投资基金 vJTdZ p  
approved provident fund scheme 认可公积金计划 ^ z!g3  
approved provision 核准拨款 D>neY9  
approved redeemable share 核准可赎回股份 c&4EO|  
approved regional stock 认可地区性证券 \>,[5|GU  
approved retirement scheme 认可退休金计划 u*LMpTnn  
approved subordinated loan 核准附属贷款 tP/0_^m  
arbitrage 套戥；套汇；套利 b?S,%  
arbitrageur 套戥者；套汇者 x UM,"+h  
arbitrary amount 临时款项 fg"]4&`j-  
arrangement 措施；安排；协定 +P YX.  
arrears 欠款 mcbvB5U  
arrears of pay 欠付薪酬 =GH>-*qp  
arrears of revenue 逾期未收税款；逾期未收的帐项 SStaS<q'  
articles of association 组织章程；组织细则；组织章程细则 2:b3+{\f  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 ?}p~8{ '  
ascertainment of profit 确定利润 .yK~FzLs  
"Asia Clear" “亚洲结算系统” 84(NylZ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 R|4a9G  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 /Wos{}Z0  
Asian Development Fund [ADF] 亚洲发展基金 dQW=k^X 'U  
Asian dollar bond 亚洲美元债券 ~^Ceru"<  
Asian dollar market 亚洲美元市场 ePF)wl;m  
Asian dollar rate 亚洲美元利率 #yPQt!
  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 :
De@_m  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ktE~)G  
asked price 沽盘；喊价；索价；卖方报价 %a\!|/;6  
assessable income 应评税入息 k2]fUP  
assessable loss 应评税亏损 va6e]p*Oy  
assessable profit 应评税利润 r:rM~``  
assessable value 应评税值 MPaF  
assessed profit 估定利润 `p qj~s  
assessed value 经评估价值 ~@Yiwp\"  
assessment 评税；评定；估价；评税单 +r8:t5:/I  
assessment number 评税编号；估价编号 xLX2F  
assessment of additional tax 补加税评税 \.!+'2!m  
assessment of performance 业绩评估；实绩评价 e3T&KyPm?+  
Assessor 评税主任 5D9n>K4|  
asset price bubbles 资产价格泡沫 yE+Wb[H[  
asset-backed securities 具资产保证的证券 ~O|g~H5;  
assets accretion 资产增值 *GUQz  
assets and liabilities 资产与负债 X8m@xFW}  
assets betterment statement 资产递增表；资产改进表 K9z 1'k QH  
assets lending 实物放款；有抵押贷款 6b!F7kyg  
assets of the company passing on the death 死者去世时转移的公司资产 tNk.|}  
assets pledged as security for liabilities 用作负债抵押的资产 GhlbYa  
assets portfolio 资产投资组合 R*S9[fqC[  
assets price 资产价格 "INIP?  
assets quality 资产质素 5B:%##Ug5  
assets realization 资产变现 *yX5g,52-|  
assets refinancing arrangement 资产再集资安排 VPC7Dh%.  
assets securitization 资产证券化 0Wd2Z-I  
assets situated outside Hong Kong 在香港以外地方的资产 C_5o&O8Bc  
assets stripping 削减资产；拆卖资产 $G UCVxs  
assets value 资产值 +)
J;4B  
assignee 承让人 19#s:nt9  
assignment 转让；转让书；转让契 1:Sq?=&  
assignment of interest 权益转让 Dt#( fuk#  
assignment of letters patent and trade mark 专利证书及商标转让 *P:!lO\|  
assignment of property 物业转让；物业转让书 /w|!SZB  
assignment right 转让权 V= wWY*C  
assignor 转让人 HGiO}|q:  
associate 有联系的人；有关连人士；相联者；合伙人；联系人  ,>C`|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0R21"]L_M  
associate member 附属会员 FGRdA^`  
associated body corporate 相联法人团体 u)X]]6
YJ  
associated company 相联公司；联属公司 :ebu8H9f%  
associated corporation 相联法团 #aHJ|[[(n  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] $V/Hr/0  
公认会计师公会〔英国〕 i#pBzJ  
Association of Futures Exchange Brokers 香港期货经纪协会 qpt},yn)C  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 T<a/GE/  
association of underwriters 承保人组织 >IT19(J;A  
assumption of control 接管 UR{OrNg*  
assurance 担保；保险；转易；转易书 [}+h86:y  
assurance of interest 权益的转易 Y| dw>qO  
at 19XX price 按一九ＸＸ年价格计算 fo$s9g^<  
at a discount 按赔价计算；按贴水价格计算；打折扣 `<#Ufi*c  
at a premium 按溢价计算；按升水价格计算 hD*83_S  
at call 通知付款；按通知 w%2|Po5  
at constant market price 按固定市价计算 .`ZuUr  
at constant price 按固定价格计算 @A.7`*i_  
at cost 按成本计算 G~ONHXL  
at current market price 按当时市价计算；按现时市价计算 GEs5@EH  
at current price 按当时价格计算；按现时价格计算 ?S8_x
]E  
at factor cost 按要素成本计算；按生产要素成本计算 5$PDA*]9  
at money-of-the-day price 按付款当日价格计算 5+Ld1nom  
at or better 按指定或较佳价位〔买卖指令〕 7QXp\<7  
at par 按面值计算；平价 >2^|r8l5  
at sight 见票即付 <V b SEi  
at the close 按收市盘 S%Bm4jY  
at the opening 按开市盘 ;t xW\iy%Z  
attestation 见证；见证条款 R9q9cBi3  
at-the-money option 平价期权 ~@H9h<T  
attorney 受权人；受托代表人 Y2!P!u+Q  
attornment 新拥有人承认书 &=.SbS  
attributable profit 可归属利润 xRrKrs&eE  
attributable share value 可归属股份价值 ^D]y<@01  
Auckland Stock Exchange 奥克兰证券交易所 SHA6;y+U/~  
auction 拍卖 6uu49x_^L4  
auctioneer 拍卖商 ^1\[hyZ!  
audit 审计；核数 hpBn_  
Audit Commission 审计署 A+QOox]<  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Io*mFa?  
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〕 b/]@G05>>  
audit review 帐目审查 1nZ7xCDK98  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 4qKMnYR  
audited account 审计帐目；经审计的帐目 RD_l
 
audited annual account 经审计的周年帐目 8mnzxtk  
audited balance sheet 经审计的资产负债表 9O{b8=\}  
auditor 核数师；核数主任；审计师 V9\y*6#Y,  
auditor's certificate 核数师证明书；审计师证明书 D/`b~Yl  
auditor's report 核数师报告；审计师报告 P3_&(  
Aussie bond 澳元债券 @-%.+  
austerity budget 紧缩预算 e_h`x+\:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 E]&tgZO  
Australia All Ordinaries Index 澳洲所有普通股票指数 #I-qL/Lm  
Australian Dollar [AUD] 澳元 E]gy5y  
Australian Options Market 澳大利亚期权市场 3d;w\#?L;  
Australian Securities Commission 澳洲证券事务监察委员会 /4Sul*{hc  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 08W^  
Australian Stock Exchange 澳大利亚证券交易所 5uAUi=XA>S  
Austrian Schilling [ATS] 奥地利先令 ^@-qnU lH  
authentication 认证；鉴证 Y- tK  
authority to purchase 委托购买证；委购书 0ZJN<AzbA  
authorization 认可；核准；授权；授权书 6xW17P  
authorization by direction 指示授权 KkPr08  
authorization by instruction 指令授权 /zTx+U.\I  
authorization by warrant 令状授权 oFDJwOJ'Bj  
authorization of unit trust 单位信托的认可 !4"<:tSO  
authorized agent 指定代理人 jlM%Y ZC  
authorized capital 法定资本 ~|R/w%*C  
authorized clerk 出市员 (@3?JJ]1  
authorized dealer 认可交易商 hNL_e3  
authorized financial institution 认可财务机构 Wg[ThaZ  
authorized fund 认可基金 Uv|^k8(  
authorized fund house 获授权的基金公司；认可基金公司 E>L_$J-A-  
authorized institution 认可机构 a-Ne!M[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 3IYbgUG  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 lj+}5ySG/  
authorized insurer 获授权保险人；获认可承保人 E[8i$  
authorized investment 特准投资项目 _>/OqYR_jQ  
authorized person 获授权人 ?y4vHr"c  
authorized representative 获授权代表 |W;EPQ+<  
authorized share capital 法定股本 LT:*K!>NOL  
automated quotation system 自动报价系统 x67,3CLy?  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;_D5]kl`  
自动交易系统〔香港期货交易所有限公司〕 pWN5>HV  
automatic adjustment mechanism 自动调整机制 L.$+W}  
automatic adjustment system 自动调整系统 kT,2eel  
Automatic Clearing House 自动票据交换所 1g1gu=|Q  
automatic exchange rates accumulation system 自动化汇率累集系统 B[{Ie G'  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ;o?Wn=J  
automatic teller machine [ATM] 自动柜员机 tg%C>O  
autopay 自动转帐 nTH!_S>b(Y  
available assets 可用资产 tRzo}_+N
 
available fiscal reserve 现存财政储备 #e5*Dr8  
available profit 可用利润 1+NmiGKg  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ,}HnS)+  
average 平均；平均数；海损 L~} 2&w  
average basic salary 平均基本薪金 X0zE-h6P  
average consumer expenditure 平均消费开支；一般消费开支 zmpQ=%/H  
average cost 平均成本 SX6P>:`  
average cost of land production 增辟土地平均成本 SO}en[()O  
average daily turnover 平均每日成交额 m9li%p  
average daily wage rate 平均每日工资率 HHae
rc  
average expenditure pattern 平均开支模式 O\[Td  
average growth rate 平均增长率 BGZvgMxLJ  
average net fixed assets 固定资产平均净值 /u N3"m5i  
average of relatives 相对价格平均数 7).zed^  
average price 平均价格 2apQ4)6#[H  
average propensity to consume 平均消费倾向；一般消费倾向 ko<VB#pOMr  
average propensity to save 平均储蓄倾向；一般储蓄倾向 d){Al(/  
average rate 平均率 *N

?y<U  
average revenue 平均收入；平均收益 ;J40t14u  
average stock 平均库存；平均存货 sAKQ.8$h*  
average yearly rent 平均年租 #zv'N  
avoidance of double taxation 避免双重课税 _<P~'IN+n  
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 4uUR2J  
J"dp?i  
给你加分了