一些有用的会计术语(也不知道发的地方对不对)A

A: ~vbyX  
A share Ａ股；甲类股份 U}
yq*$N  
abatement of tax 减税；减扣免税额 e7_.Xr~[  
ABN AMRO Bank N.V. 荷兰银行 u# TNW.  
above-the-line expenditure 线上项目支出；经常预算支出 '9ki~jtf=  
above-the-line receipt 线上项目收入；经常预算收入 a<NZC  
ABSA Asia Limited 南非联合亚洲有限公司 W>E/LBpE4  
absolute change 绝对数值变更 +!~"ooQZh  
absolute expenditure 实际开支 K]{x0A  
absolute guideline figure 绝对准则数字 @%^JB  
absolute interest 绝对权益 +nIjW;RU  
absolute order of discharge 绝对破产解除令 < NRnE8:  
absolute profit margin 绝对利润幅度 iJ&jg`"=F  
absolute value 实值；绝对值 P Nf_{4  
absolutely vested interest 绝对既得权益 OGR2Y  
absorbed cost 已吸收成本；已分摊成本 XfYbWR  
absorption 吸收；分摊；合并 MwuRxeRO-  
absorption rate 吸收率；摊配率；分摊率 ufF>I  
ACB Finance Limited 亚洲商业财务有限公司 L*8U.{NY  
acceptable form of reciprocity 合理的互惠条件 _'*Vcu`Y  
acceptable rate 适当利率；适当汇率 mEZHrr J  
acceptance agreement 承兑协议 Ueb&<tS  
acceptance for honour 参加承兑 c98^~vR]]  
acceptor 承兑人；接受人；受票人 {V^|9j:\K  
acceptor for honour 参加承兑人 hNRN`\5Z  
accident insurance 意外保险 mXPA1#qo  
Accident Insurance Association of Hong Kong 香港意外保险公会 -u$U~?|`  
accident insurance scheme 意外保险计划 {aVRvZH4  
accident year basis 意外年度基准 Nd h  
accommodation 通融；贷款 Ql1J?9W  
accommodation bill 通融票据；空头票据 kf:Nub+h t  
accommodation party 汇票代发人 eY V Jk7  
account balance 帐户余额；帐户结余 YlhyZ&a,  
account book 帐簿 zl3GWj|?\7  
account collected in advance 预收款项 u~~H'*EM  
account current book 往来帐簿 =j"bLX6;  
account of after-acquired property 事后取得的财产报告 _2a)b(<tF  
account of defaulter 拖欠帐目 *-';ycOvr  
account payable 应付帐款 KaIkO8Dq0  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 ~(;HkT  
account receivable 应收帐款 %
HD0N&  
account receivable report 应收帐款报表 W]oILL"d  
account statement 结单；帐单；会计财务报表  8+,I(+  
account title 帐户名称；会计科目 47=YP0r?>T  
accountant's report 会计师报告 "(YfvO+  
Accountant's Report Rules 会计师报告规则 #z5$_z?_  
accounting and auditing procedure 会计与审计程序；会计与核数程序 so>jz@!EE  
Accounting Arrangements 《会计安排》 $vLGX>H  
accounting basis 会计基础 98rO]rg  
accounting by Official Receiver 破产管理署署长呈交的帐目 .Cu0G1  
Accounting Circular 《会计通告》 u*m|o8  
accounting class 会计类别 @s|G18@
 
accounting date 记帐日期；会计结算日期 Y'+mC  
accounting for money 款项核算 GboZ T68  
Accounting Officer 会计主任 B;^1W{%J  
accounting period 会计报告期；会计期 vNQ|tmn  
accounting policy 会计政策；会计方针 .O&[9`"'  
accounting practice 会计惯例 moD)^':.  
accounting principle 会计准则 6W/uoH=;  
accounting record 会计记录 ;w<r/dK  
accounting report 会计报告 O9P4r*prA  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 }F';"ybrU)  
Accounting Society of China 中国会计学会 9]^q!~u  
accounting statement 会计报表 =X;h _GQ  
accounting system 会计制度；会计系统 m2\[L/W]  
accounting transaction 会计事项；帐务交易 Vz]yJ:  
accounting treatment 会计处理 (XNd]G  
accounting year 会计年度 (5l'?7  
accretion 增值；添加 m^o?{ (K  
accrual 应计项目；应累算数目 9yK\<6}}QH  
accrual basis 应计制；权责发生制 7P:/ (P  
accrual basis accounting 应计制会计；权责发生制会计 v[\GhVb  
accrue 应累算；应计 +TC##}Zmb  
accrued benefit 应累算利益 @;X#/dZe  
accrued charges 应计费用 d-jZ5nl(  
accrued cumulative preference share dividend 应累算的累积优先股股息 "9#hk3*GqX  
accrued expenses 应累算费用 J6mUU3F9f  
accrued interest payable 应付利息；应计未付利息 HBm(l@#.  
accrued interest receivable 应收利息；应计未收利息 jG%J.u^k  
accrued right 累算权益 ()ww9L2  
accruing profit 应累算的利润 T}jW,Ost  
accumulated fiscal reserve 累积财政储备 |,T"_R_K  
accumulated profit 累积利润；滚存溢利 ujLje:Yc  
accumulated reserve 累积储备 l:OXxHxRi  
accumulation of surplus income 累积收益盈余 o0_H(j?  
acquired assets 既得资产 n(9$)B_y  
acquisition 收购；购置；取得 ~cf
)wrP  
acquisition cost 购置成本 XZ"oOE0=  
acquisition expenses 购置费用 J
ow{7@FG  
acquisition of 100% interest 收购全部股权 D^S"6v"z  
acquisition of control 取得控制权 ^[VEr"X  
acquisition of fixed assets 购置固定资产 t9r R>Y9  
acquisition of shell “买壳” r2\}_pIj  
acquisition price 收购价
Z~K} @  
act of God 天灾 \rY\wa  
acting partner 执事合伙人 2S//5@~_m  
active market 买卖活跃的市场；交投畅旺的市场；旺市 sWKv>bx  
active partner 积极参与的合伙人 Xdh@ ^`  
active trading 交投活跃 ;;N#'.xD  
actual circulation 实际流通 jfYM*%  
actual cost 实际成本 5`QfysR5  
actual expenditure 实际开支；实际支出 rX22%~1  
actual income 实际入息；实际收入；实际收益 LX}|%- iv  
actual market 现货市场 y*E{X  
actual price 现货价；实际价格 l%qfaU2  
actual profit 实际利润 Ckhwd  
actual quotation 实盘；实际价位；实际报价 AZ SaI  
actual year basis 按实际年度计算 JyePI:B&)j  
actuals 实货 L7"<a2J  
actuarial investigation 精算调查 C'PHbo:  
actuarial principle 精算原则 v8TNBsEL  
actuarial report 精算师报告 F(`Q62o@  
Actuarial Society of Hong Kong 香港精算学会 65GC7 >[  
actuarial valuation 精算师估值 G+tzp&G@  
actuary 精算师 (!a\23  
ad referendum agreement 暂定协议；有待覆核的协定 jGYl*EBx  
ad valorem duty 从价税；按值征税 v}<z_i5/C.  
ad valorem duty system 从价税制 y\:,.cZ+TQ  
ad valorem fee 从价费 p7L6~IN  
ad valorem tariff 从价关税 Jw^h<z/Ux  
additional allowance 额外免税额 Pk5 %lu  
additional amount for unexpired risk 未过期风险的额外款额 y!x-R!3  
additional assessable profit 补加应评税利润 r;O?`~2'4  
additional assessment 补加评税 M"foP@  
additional commitment 额外承担 Mo]iVj8~  
additional commitment vote 额外承担拨款 _MTvNs  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 q)PSHr=Z  
additional dependent parent allowance 供养父母额外免税额 yMOYTN@]  
additional provision 额外拨款 mhF@S@  
additional stamp duty 附加印花税 _)~|Z~  
additional tax 补加税罚款；补加税款 xR;z!Tg)  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 u1|v3/Q-  
adjudged bankrupt 被裁定破产 qc3?Aplj  
adjudicated bankrupt 裁定破产人 W+.?J 60  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 ^y~oXS(  
adjudication of bankruptcy 裁定破产；宣告破产 a?)g>e HN  
adjudication of insolvency 裁定无力偿还债务 kdMB.~(K=  
adjusted actual 经调整的实数；调整后的实数 iig&O(,  
adjusted current assets 经调整的流动资产；调整后的流动资产 dBHki*.u  
adjusted figure 经调整的数字；调整后的数额 Is97>aid  
adjusted liabilities 经调整的负债；调整后的负债 bBQHxH}vi  
adjusted loss 经调整的亏损；调整后的亏损 9lX[rBZ  
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 V/)3d  
adjusted profit 经调整的利润；调整后的利润 NM1TFs2Y*  
adjusted surplus 经调整的盈余额；调整后的盈余额 :~p_(rE  
adjusted value 经调整的价值；调整后的价值 6wb M$|yFj  
adjustment 调整；修订；理算〔保险〕 ^.M_1$-  
adjustment centre 调剂中心 w_YY~Af  
adjustment lag 调整过程的时间差距；调整时差 nZ`=Up p)  
adjustment mechanism 调整机制 z.W1Za  
adjustment of loss 亏损调整
zu1gP/  
adjustment process 调整过程；调整程序 !9^GkFR6n  
adjustment range 调整幅度 &WdP=E"  
administered exchange rate 受管制汇率 >P6U0  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ! &
V,+}>)  
administration expenses 行政费用 VKi3z%kwK  
administration fee 手续费；行政费  XV!UeBq  
administration in bankruptcy 破产管理 HPK}Z|Vl  
administration order 遗产管理令 `U
;V-  
administrator 管理人；遗产管理人 ik0w\*  
administrator of the estate 遗产管理人 )' 2vUt`_7  
admission of debt 债项承认书 _K
~?{".  
admission of proof 接纳债权证明 +*RpOtss  
advance 放贷款项；垫付款项；预支款项；预付款项 +@PZ3 [s  
advance account 暂支帐目；预付款帐户 S1!_ IK$m  
advance compensation 预付补偿金 %;`3I$  
advance from shareholder 股东垫款 V{0V/Nv  
advance pending reimbursement 预支以待日后付还 -Q!?=JNtQ  
advanced economy 先进经济体系 ezd@>(hJ  
advancement 预付；预付财产 Kw>gg  
advances warrant 垫款令 E}]SGU"  
advancing 贷出 _xdttO^N  
adverse balance 逆差 ;~s@_}&  
adverse exchange 逆汇 73M;-qnU  
advertisement addressed to shareholders 在报章刊登的致股东通告 *kDV ^RBfq  
advice for collection 托收通知书 Q1 vse  
advice of drawing 提款通知书；汇票通知书 6:\z8fYD  
advice of payment 付款通知 _[ `"E'  
Advisory Committee [Securities and Futures Commission] 98WJ"f_ #  
谘询委员会〔证券及期货事务监察委员会〕 <zu)=W'R]  
Advisory Committee on Diversification 经济多元化谘询委员会 ,-BZsZ0~  
affidavit 誓章；遗产申报誓章 yAc}4*;T/  
affidavit of no receipt 述明无收款的誓章 A3zNUad;  
affiliate 联号；联营公司；附属公司 <7X+-%yb;  
affiliated company 附属公司；联号；联营公司 Rh7=,=u  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 taOsC!Bp  
affordability 负担能力 y] ~X{v  
African Development Bank [AfDB] 非洲开发银行 xX
])IZD  
after-acquired property 事后取得的财产 i4 tW8Il  
after-hours dealing 市后交易 !
i6 aA1'  
after-tax profit 税后盈利；税后利润；税后溢利 ::8E?c  
agency agreement 代理协议 CY9`HQ1  
agency expenses 代理机构的开支 Fw;Y)y=O  
agency fee 代理费 ..^,*  
Agency Law 《代理法》 O0"&wvR+5  
agent 代理人；承销人 i)e)FhEY6  
agent of company 公司代理人 O11.wLNH  
agent's fee 代理人费；经纪费 v aaZ  
aggregate 总计；总数；总体数字 E9[8th,t  
aggregate amount 总款额；总额 '?!2h'  
aggregate assets and liabilities 总体资产与负债 ;"GI~p2~7  
aggregate at constant price 按固定价格计算的总体数字 Q_a%$a.rV  
aggregate demand 总需求 Y'%_--  
aggregate gross position 总持仓量 ^F1zkIE  
aggregate limit 总限额 :Ee5:S   
aggregate of salaries tax 合计薪俸税 fKT(.VNq5  
aggregate performance 总体表现；总体业绩 GgjBLe=C  
aggregate supply 总体供应 @i:_JOl  
aggregate surplus 总盈余 VAR/
"  
aggregate total 整体总额 6UJBE<ntj  
aggregate value 总值；合计价值 K#p&XIY,  
aggregated basis 合计基准 FdJC@Y-#uA  
aggregated net chargeable income 合计应课税入息实额 ?|Mmz@  
aggregation 合并计算；合计；总和 k4%> F  
aggregation of incomes of husband and wife 夫妇入息合并计算 L:EJ+bNG  
aggregation of property 财产的总和 RwwX;I"o%  
agio 差价；贴水 :Zd# }P  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 wwmODw<tT  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment DSHpM/7  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 (.
3L'+F  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?hpk)Qu  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 XC{(O:EG  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ( ]o6Pi  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 iJE|u  
agreement for a settlement 授产协议 'C*NyHc  
agreement for assignment 转让协议 k07) g:_  
agreement for sale 售卖协议；买卖协议 VbX$i!>8  
agreement for sale and purchase 买卖协议 `o*g2fW!  
agreement for the payment of interest 支付利息协议 mwTn}h3N  
agreement for the repayment of money 还款协议 >Y< y]vM:  
agreement of reinsurance 再保险协议 2jx+q  
Agricultural Bank of China 中国农业银行 ^q$vyY   
air passenger departure tax 飞机乘客离境税 K+mtuB]yr  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Qi7^z;  
airport tax 机场税 ,K6]Q|U@r  
alcohol duty 酒精税 {1YT a:evl  
alienation 让与；让渡；转让 0?t!tugG  
alimony 生活费；赡养费 @w:sNX
z-  
All Ordinaries Index [AOI] 所有普通股指数 BmUzsfD  
all risks 全险；综合险 Xc5[d`]  
All Sales Record for Stock Market 《股票市场成交报告》 :<IW'  
Allied Capital Resources Limited 新联财务有限公司 Sb[rSczS~  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 @;,O V&XYn  
allocation letter 拨款信件 jIc;jjAF  
allocation of fund 分配款项；预留款项 zFuUv_t  
allocation of profit 利润分配；溢利分配 [%nG_np  
allocation warrant 拨款令 9e :E% 2  
allotment 分配；配股 (*fsv g~  
allotment notice 股份配售通知；配股通知 Nmsb  
allotment of shares 股份分配 aLXA9?  
allowable 可获宽免；免税的 e@,,;YO#4  
allowable business loss 可扣除的营业亏损 j)IK  
allowable expenses 可扣税的支出 L}a3!33)C  
allowance 免税额；津贴；备抵；准备金 IL:"]`f*  
allowance for debts 债项的免税额 A1ebXXD)  
allowance for depreciation by wear and tear 耗损折旧免税额 \a]\jZb
 
allowance for funeral expenses 殡殓费的免税额 t1Khf  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 #CQ>d8&  
allowance for repairs and outgoings 修葺及支出方面的免税额 0XYO2k  
allowance to debtor 给债务人的津贴 khv!\^&DD  
alteration of capital 资本更改 X-{:.9  
alternate trustee 候补受托人 }\DQxHG  
amalgamation 合并 \ bT]?.si  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n"K7@[d  
ambit of charges 征税范围；收费范围 Z ''P5B;  
amended valuation 经修订的估值 'HcDl@E  
American Commodities Exchange 美国商品交易所 5!ReW39c;  
American Express Bank Limited 美国运通银行 /?XfVhA:A  
American Stock Exchange 美国证券交易所 \]ODpi 2  
amortization 摊销 #!D5DK
@+  
amount due from banks 存放银行同业的款项 <7] z'  
amount due from banks abroad 存放海外银行同业的款项 V_W=MWs&+  
amount due from holding companies 控股公司欠款 (kuZS4Af  
amount due from local banks 存放本港银行同业的款项 My`%gP~%g  
amount due to banks 银行同业的存款 P/
PS(`  
amount due to banks abroad 海外银行同业的存款 ^&rbI,D  
amount due to holding companies 控股公司存款 z:G9Uu3H(  
amount due to local banks 本港银行同业的存款 0\~Zg  
amount due to outport banks 外埠银行同业的存款 =W|Q0|U  
amount for note issue 发行纸币的款额 Y) t}%62  
amount of bond 担保契据的款额 .CpF
0  
amount of consideration 代价款额 YYvs~?bAy  
amount of contribution 供款数额 6Rf5  
amount of indebtedness 负债款额 oV!9B-<  
amount of principal of the loan 贷款本金额 ^c7L!F  
amount of rates chargeable 应征差饷数额 ]Ojt3)fB  
amount of share capital 股本额 sk3;;<H  
amount of sums assured 承保款额 0?h .X=G  
amount of variation 变动幅度 J;kbY9e  
amount of vote 拨款数额 jw[`_  
amount payable 应付款额 O46/[{p+8  
amount receivable 应收款额 Elq8WtS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,`7GI*Vq  
analysis 分析 Cp* n2  
ancillary risk 附属风险 5,((JxX$  
annual account 周年帐目；周年帐目报表；年度决算；年结 H= y-Y_R  
annual accounting date 年结日期 L
e'\x`B  
annual allowance 每年免税额；年积金；年度津贴；年津 j&mL]'Zy  
annual balance 年度余额 ,RHHNTB("  
annual disposable income 每年可动用收入 A{o{o++  
annual estimates 周年预算 v:0i5h&M  
annual fee 年费 Ji
[w; [qL  
annual general meeting 周年大会 XN0Y#l  
annual growth rate 年增率；每年增长率 U+i[r&{gb  
annual long-term supplement 长期个案每年补助金 rh l5r"%  
annual pensionable emolument 可供计算退休金的年薪 %%>?<4t  
annual report 年报 ZF/KV\Ag)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 #"M Pe4  
annual return 周年报表；周年申报表；每年报税表格 *j* WE\  
Annual Return Rules 《周年报表规则》 fytx({I .a  
annual review of consumer prices 每年消费物价回顾 e](=)h|  
annual roll-forward basis 逐年延展方式 D/Wuan?yPN  
annual salary 年薪 z,7^dlT  
annual statement 年度报表；年度决算表 W*m[t&;  
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 tVcs r  
annuitant 年金受益人 mN*P2*  
annuity 年金 ZD{srEa/a  
annuity contract 年金合约 w8i!Qi#y5D  
annuity on human life 人寿年金 R)C+wTG;  
antecedent debt 先前的债项 :jX~]1hpmA  
ante-dated cheque 倒填日期支票 8dhY"&  
anticipated expenditure 预期开支 .-ABo]hf  
anticipated net profit 预期纯利 31C]TdJ  
anticipated revenue 预期收入 80EY7#r@w  
anti-inflation measure 反通货膨胀措施 l!=WqIZ  
anti-inflationary stance 反通货膨胀立场 $g};u[y  
apparent deficit 表面赤字 #50)DwD  
apparent financial solvency 表面偿债能力 8(D}y\  
apparent partner 表面合伙人 7. .vaq#  
application for personal assessment 个人入息课税申请书 K0g:Q*J-  
application of fund 资金应用 j5O*H_D  
application to release as liquidator and to destruct the books of accounts and documents \d+HYLAJn  
申请免除清盘人职务及毁灭帐簿与文件 bH{aI:9Fb
 
appointed actuary 委任精算师 rh&onp O  
appointed auditor 委任核数师；委任审计师 {ybuHC  
appointed trustee 委任的受托人 q':wSu u  
appointer 委任人 <.B s`P  
apportioned pro rata 按比例分摊 ^IpiNY/%Q  
apportionment 分配；分摊 9gg,Dy  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hI8C XG  
apportionment formula 分摊方程式 2~DPq p[  
apportionment of estate duty 遗产税的分摊 ,
no:6&#  
appraisal 估价；评估 WL
Lv a<{  
appreciable growth 可观增长 $hQg+nY.  
appreciable impact 显着影响 Snu;5:R  
appreciable increase 可观增长 DV\ei")  
appreciation 增值；升值 g8"7wf`0k  
appreciation against other currencies 相对其他货币升值 +_dYfux  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 \xxVDr.  
appreciation tax 增值税 i 8X
z  
appropriation 拨款；拨用；拨付 ~a%hRJg  
appropriation account 拨款帐目 :gq@/COo(  
Appropriation Bill 拨款法案 yp^*TD/J  
appropriation-in-aid system 补助拨款办法 `W n5 .V  
approved assets 核准资产 B,833Azi  
approved basket stock 认可一篮子证券 Zg&\K~OC  
approved budget 核准预算 QP%Fz#u`  
approved charitable donation 认可慈善捐款 ek)(pJ(+#  
approved charitable institution 认可慈善机构 WtfOE@h  
approved currency 核准货币；认可货币 jPNfLwVkl:  
approved estimates 核准预算 N08n/u&cr,  
approved estimates of expenditure 核准开支预算 P{!:pxu[  
approved overseas insurer 核准海外保险人 *h:EE6|  
approved overseas trust company 核准海外信托公司 q'U5QyuC  
approved pooled investment fund 核准汇集投资基金 mN 6`8 [  
approved provident fund scheme 认可公积金计划 }%ThnFFBw  
approved provision 核准拨款 eF^"{a3b  
approved redeemable share 核准可赎回股份 0s""%MhFI  
approved regional stock 认可地区性证券 i q:Q$z&  
approved retirement scheme 认可退休金计划 ^u!Tyb8Dk  
approved subordinated loan 核准附属贷款 Q;O)>K  
arbitrage 套戥；套汇；套利 ~x"79=!W  
arbitrageur 套戥者；套汇者 Rl4zTAI  
arbitrary amount 临时款项 OX/.v?
c  
arrangement 措施；安排；协定 PX2k,%  
arrears 欠款 _D9@<+MS*  
arrears of pay 欠付薪酬 f<:U"E.  
arrears of revenue 逾期未收税款；逾期未收的帐项 KBR0p&MN  
articles of association 组织章程；组织细则；组织章程细则 #L:P R>  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "q^'5p]  
ascertainment of profit 确定利润 &vX!7Y  
"Asia Clear" “亚洲结算系统” [=6~"!P}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 q)ql]iH  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 t} i97;  
Asian Development Fund [ADF] 亚洲发展基金 7&1~O#  
Asian dollar bond 亚洲美元债券 m2CWQ[u  
Asian dollar market 亚洲美元市场 chmJ|  
Asian dollar rate 亚洲美元利率 d5"EvT  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 8]":[s6x  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <>i+R#u{  
asked price 沽盘；喊价；索价；卖方报价 n qLAby_  
assessable income 应评税入息 *P R_Y=v%  
assessable loss 应评税亏损 .l=*R7~EU  
assessable profit 应评税利润 Z/= %J3f  
assessable value 应评税值 LDEW00zL  
assessed profit 估定利润 `uZv9I"  
assessed value 经评估价值 BDkBYhz;7  
assessment 评税；评定；估价；评税单 #7-@k-<|  
assessment number 评税编号；估价编号 hdtnC29$  
assessment of additional tax 补加税评税 \41)0,sEy  
assessment of performance 业绩评估；实绩评价 1D
LG]-j}  
Assessor 评税主任 K6{bYho  
asset price bubbles 资产价格泡沫 4ylDD|) rO  
asset-backed securities 具资产保证的证券 AY'?Xt  
assets accretion 资产增值 G7Abhb,  
assets and liabilities 资产与负债 N@*wi"Q  
assets betterment statement 资产递增表；资产改进表 PT#eXS9_  
assets lending 实物放款；有抵押贷款 $l,Zd6<1q  
assets of the company passing on the death 死者去世时转移的公司资产 CQzjCRS d  
assets pledged as security for liabilities 用作负债抵押的资产 cYM~IA  
assets portfolio 资产投资组合 U+PCvl=x  
assets price 资产价格 Cz@FZb8  
assets quality 资产质素 TDFO9%2c  
assets realization 资产变现 ^b!7R <>~  
assets refinancing arrangement 资产再集资安排 mH*@d"  
assets securitization 资产证券化 EKeh>3;?  
assets situated outside Hong Kong 在香港以外地方的资产 `X<`j6zaG  
assets stripping 削减资产；拆卖资产 [s{r$!Gl  
assets value 资产值 Y3$PQwn .P  
assignee 承让人 25a#eDbqi  
assignment 转让；转让书；转让契 vdT+,x`  
assignment of interest 权益转让 Rw}2*5#y  
assignment of letters patent and trade mark 专利证书及商标转让 *e3L4 7"G  
assignment of property 物业转让；物业转让书 g"]<J&  
assignment right 转让权 n!ZP?]FR  
assignor 转让人 uOl(-Zq@  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 #W@% K9  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]\RSHz  
associate member 附属会员 =Etwa  
associated body corporate 相联法人团体 |5~wwL@LW7  
associated company 相联公司；联属公司 f']sU/c=  
associated corporation 相联法团 ri<'-wi  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] df>kEvU5.^  
公认会计师公会〔英国〕 |Sr\jUIWn  
Association of Futures Exchange Brokers 香港期货经纪协会 3 "l F  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 jemxky  
association of underwriters 承保人组织 6I&j cHH  
assumption of control 接管 aXIB) $1  
assurance 担保；保险；转易；转易书 o'^;tLs1
5  
assurance of interest 权益的转易 WHgV_o 8  
at 19XX price 按一九ＸＸ年价格计算 q)?p$\  
at a discount 按赔价计算；按贴水价格计算；打折扣 YO(:32S  
at a premium 按溢价计算；按升水价格计算 p584)"[*t  
at call 通知付款；按通知 nR o=J5tY  
at constant market price 按固定市价计算 X"k^89y$  
at constant price 按固定价格计算 'Gl;Ir^  
at cost 按成本计算 0Q$~
k  
at current market price 按当时市价计算；按现时市价计算 'je8k7`VA  
at current price 按当时价格计算；按现时价格计算 ]^; b  
at factor cost 按要素成本计算；按生产要素成本计算 B9LSxB  
at money-of-the-day price 按付款当日价格计算 R2N^'  
at or better 按指定或较佳价位〔买卖指令〕
13.{Y)  
at par 按面值计算；平价 bk7^%O>  
at sight 见票即付 &gWMl`3^*!  
at the close 按收市盘 @TA8^ND  
at the opening 按开市盘 JN&MyA"  
attestation 见证；见证条款 c>S"`r  
at-the-money option 平价期权 >G<\1R  
attorney 受权人；受托代表人 Na. nA  
attornment 新拥有人承认书 KP=D! l&q  
attributable profit 可归属利润 t&R!5^R  
attributable share value 可归属股份价值 C|4
U78f{  
Auckland Stock Exchange 奥克兰证券交易所 &@4.;u  
auction 拍卖 NWJcFj_  
auctioneer 拍卖商 p*pn@z  
audit 审计；核数  Iys6R?~  
Audit Commission 审计署 HZDk <aU/!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] { r6]MS#l1  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 O1?B{F/ e  
audit review 帐目审查 5;FP.{+  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 FgOUe  
audited account 审计帐目；经审计的帐目 *MYt:ms  
audited annual account 经审计的周年帐目 (|g").L  
audited balance sheet 经审计的资产负债表 >`hSye{  
auditor 核数师；核数主任；审计师 *|];f#^9  
auditor's certificate 核数师证明书；审计师证明书 \|eJJC  
auditor's report 核数师报告；审计师报告 r7Nu>[r5  
Aussie bond 澳元债券 j6tP)f^tD  
austerity budget 紧缩预算 m\6SG' X  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =$b-xsmeG  
Australia All Ordinaries Index 澳洲所有普通股票指数 # #k #q=4  
Australian Dollar [AUD] 澳元 @A [)hk&(R  
Australian Options Market 澳大利亚期权市场 M5']sdR(l  
Australian Securities Commission 澳洲证券事务监察委员会 /rIm7FW)  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 yy1>r }L  
Australian Stock Exchange 澳大利亚证券交易所 t/JOERw  
Austrian Schilling [ATS] 奥地利先令 xw4ey<"I  
authentication 认证；鉴证 m!#_CQ:  
authority to purchase 委托购买证；委购书 F~z_>1lpP&  
authorization 认可；核准；授权；授权书 nU}~I)@V  
authorization by direction 指示授权 CV!;oB&  
authorization by instruction 指令授权 OM20-KDc5  
authorization by warrant 令状授权 gI)w^7Gi  
authorization of unit trust 单位信托的认可 <K.Bq]
 
authorized agent 指定代理人 I:F'S#  
authorized capital 法定资本 EvwbhvA(  
authorized clerk 出市员 _qY`KP"  
authorized dealer 认可交易商 z@!^ow)`J  
authorized financial institution 认可财务机构 Y*Y&)k6t  
authorized fund 认可基金 lq1[r~  
authorized fund house 获授权的基金公司；认可基金公司 tgO+*q5B  
authorized institution 认可机构 LKqRvPnh  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 cJP'ShnCh  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 `aO.=:O_  
authorized insurer 获授权保险人；获认可承保人 >65 TkAp  
authorized investment 特准投资项目 X$BXT  
authorized person 获授权人 m9#}X_&x  
authorized representative 获授权代表 X,>(Y8  
authorized share capital 法定股本 U:qF/%w  
automated quotation system 自动报价系统 ]@*tfz\YaH  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] GS}0;x  
自动交易系统〔香港期货交易所有限公司〕 so}l#  
automatic adjustment mechanism 自动调整机制  ;e&
!  
automatic adjustment system 自动调整系统 wX-RQ[2X  
Automatic Clearing House 自动票据交换所 myD{sE2A  
automatic exchange rates accumulation system 自动化汇率累集系统 *I=_*LoG2  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -"F0eV+y  
automatic teller machine [ATM] 自动柜员机 8dc538:q}  
autopay 自动转帐 "YuZ fL`bb  
available assets 可用资产 c
lHM8$  
available fiscal reserve 现存财政储备 ha_@Yqgh  
available profit 可用利润 IK8%Q(.c  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 L<0=giE  
average 平均；平均数；海损 (.PmDBW  
average basic salary 平均基本薪金 ?Rlgv5P!  
average consumer expenditure 平均消费开支；一般消费开支 ;)gLjF/F7  
average cost 平均成本 5+`=t07^et  
average cost of land production 增辟土地平均成本 }W1^t  
average daily turnover 平均每日成交额 /M 0 p_4  
average daily wage rate 平均每日工资率 u/}xE7G  
average expenditure pattern 平均开支模式 {b
(rm,%  
average growth rate 平均增长率 ?LM:RADCm  
average net fixed assets 固定资产平均净值 h>dxBN  
average of relatives 相对价格平均数 ]yo_wGiwY  
average price 平均价格 F\JLbY{x]  
average propensity to consume 平均消费倾向；一般消费倾向 +q7qK*  
average propensity to save 平均储蓄倾向；一般储蓄倾向 b 1cd&e  
average rate 平均率 V{KjRSVf=  
average revenue 平均收入；平均收益 O8gfiQqF&  
average stock 平均库存；平均存货 1x{XE*%;  
average yearly rent 平均年租 Wt(Kd5k0'2  
avoidance of double taxation 避免双重课税 ?;Un#6b  
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 mIRAS"Q!m  
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