一些有用的会计术语(也不知道发的地方对不对)A

A: [BBpQN.^q6  
A share Ａ股；甲类股份 !%mi&ak(Rn  
abatement of tax 减税；减扣免税额 A1*4*  
ABN AMRO Bank N.V. 荷兰银行 agaq`^[(P  
above-the-line expenditure 线上项目支出；经常预算支出 3:|-#F*k{  
above-the-line receipt 线上项目收入；经常预算收入 '1]7zWbW  
ABSA Asia Limited 南非联合亚洲有限公司 MB*u-N0v  
absolute change 绝对数值变更 KtTza5aF  
absolute expenditure 实际开支 HR3_@^<7  
absolute guideline figure 绝对准则数字 v3JPE])/  
absolute interest 绝对权益 F$*3@Y  
absolute order of discharge 绝对破产解除令 j;2<-{  
absolute profit margin 绝对利润幅度 n6d^>s9J  
absolute value 实值；绝对值 *\LyNL(  
absolutely vested interest 绝对既得权益 Y&,rTa  
absorbed cost 已吸收成本；已分摊成本 m{&w{3pQk  
absorption 吸收；分摊；合并 ';/84j-3F  
absorption rate 吸收率；摊配率；分摊率 $o^e:Y, a  
ACB Finance Limited 亚洲商业财务有限公司 lEfBe)7+  
acceptable form of reciprocity 合理的互惠条件 i=8UBryr'e  
acceptable rate 适当利率；适当汇率 -3mgza  
acceptance agreement 承兑协议 rR!U;  
acceptance for honour 参加承兑 r]t )x*  
acceptor 承兑人；接受人；受票人 F^'v{@C  
acceptor for honour 参加承兑人 s#lto0b"8  
accident insurance 意外保险
F14(;'Az  
Accident Insurance Association of Hong Kong 香港意外保险公会 )!C7bTv 4  
accident insurance scheme 意外保险计划 <*YO~S(R  
accident year basis 意外年度基准 ;,0lUcV  
accommodation 通融；贷款 \n@V-b  
accommodation bill 通融票据；空头票据 !"! ii$@  
accommodation party 汇票代发人 /S/aUvN  
account balance 帐户余额；帐户结余 "2mFC!  
account book 帐簿 feCqbWq:  
account collected in advance 预收款项 @\~tHJ?hQd  
account current book 往来帐簿  vbKQ*
 
account of after-acquired property 事后取得的财产报告 ?`A9(#ySM  
account of defaulter 拖欠帐目 :^G%57NX  
account payable 应付帐款 0VIZ=-e  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 k_Tswf3  
account receivable 应收帐款 \/,g VT  
account receivable report 应收帐款报表 BPWnck=%  
account statement 结单；帐单；会计财务报表 *mV&K\_  
account title 帐户名称；会计科目 SOH%Q_  
accountant's report 会计师报告 k ]bPI$  
Accountant's Report Rules 会计师报告规则 ? : m
d  
accounting and auditing procedure 会计与审计程序；会计与核数程序 @xJCn}`Zj  
Accounting Arrangements 《会计安排》 ] SK[C" S  
accounting basis 会计基础 2 `5=0E1k  
accounting by Official Receiver 破产管理署署长呈交的帐目 n4>cERfa  
Accounting Circular 《会计通告》 h]P/KV
qR.  
accounting class 会计类别 lf8xL9v  
accounting date 记帐日期；会计结算日期 WW3  B  
accounting for money 款项核算 J"bD\%
 
Accounting Officer 会计主任 ;\s~%~\  
accounting period 会计报告期；会计期 _:5=|2-E  
accounting policy 会计政策；会计方针 6To:T[ z#  
accounting practice 会计惯例 DVzssPg  
accounting principle 会计准则 [tm[,VfA^  
accounting record 会计记录 "=ElCaP}  
accounting report 会计报告 a)S(p1BGg  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 </yo9.  
Accounting Society of China 中国会计学会 lzoeST  
accounting statement 会计报表 VV\Xb31J  
accounting system 会计制度；会计系统 !2tw,QM
  
accounting transaction 会计事项；帐务交易 ru(J5+H  
accounting treatment 会计处理 SKJW%(|3  
accounting year 会计年度 ~BQV]BJ7  
accretion 增值；添加 \[k%)_  
accrual 应计项目；应累算数目 l% |cB93  
accrual basis 应计制；权责发生制 C.HYS S  
accrual basis accounting 应计制会计；权责发生制会计 k<,u0  
accrue 应累算；应计 &GU@8  
accrued benefit 应累算利益 <Cr8V'c  
accrued charges 应计费用 L"^.0*X/d  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~T&% VvI  
accrued expenses 应累算费用 (!ZV9S  
accrued interest payable 应付利息；应计未付利息 *N'hA5.z  
accrued interest receivable 应收利息；应计未收利息 RnSm]}?  
accrued right 累算权益 {Ve D@  
accruing profit 应累算的利润 SJOmeN}4)  
accumulated fiscal reserve 累积财政储备 :K;T Q  
accumulated profit 累积利润；滚存溢利 zS?n>ElI  
accumulated reserve 累积储备 #~1wv^  
accumulation of surplus income 累积收益盈余 CfY7<o1>  
acquired assets 既得资产 U,38qKE  
acquisition 收购；购置；取得 a6qwL4  
acquisition cost 购置成本 Y.9~Bo<<r  
acquisition expenses 购置费用 08O7F  
acquisition of 100% interest 收购全部股权 ;'hi9L  
acquisition of control 取得控制权 Lb^(E-  
acquisition of fixed assets 购置固定资产 jjX%$Hr  
acquisition of shell “买壳” ,{pGP#  
acquisition price 收购价 "SLvUzO>q  
act of God 天灾 `1$y(w]  
acting partner 执事合伙人 k%^<}s@  
active market 买卖活跃的市场；交投畅旺的市场；旺市 ~z>BfL  
active partner 积极参与的合伙人 Wk,6) jS=}  
active trading 交投活跃 i[8NO$tN1)  
actual circulation 实际流通 b^%?S8]h  
actual cost 实际成本 %awVVt{aG  
actual expenditure 实际开支；实际支出 $mD>rx  
actual income 实际入息；实际收入；实际收益 ret0z|  
actual market 现货市场 bz$Qk;m=H  
actual price 现货价；实际价格 Liij{ahm  
actual profit 实际利润 /4^G34  
actual quotation 实盘；实际价位；实际报价 '}T;b}&s  
actual year basis 按实际年度计算 =tNzGaWJ  
actuals 实货 p;
F2z;#  
actuarial investigation 精算调查 AX8gij  
actuarial principle 精算原则 >"O1`xdG  
actuarial report 精算师报告 |&Au63  
Actuarial Society of Hong Kong 香港精算学会 ^IYJEqK  
actuarial valuation 精算师估值 q`cEA<~S  
actuary 精算师 .
E#<fz  
ad referendum agreement 暂定协议；有待覆核的协定 ;hkro$  
ad valorem duty 从价税；按值征税 zdqnL^wb  
ad valorem duty system 从价税制 {f&NStiB  
ad valorem fee 从价费 0Ux<16#  
ad valorem tariff 从价关税 4uX,uEa  
additional allowance 额外免税额 6mi$.' qP  
additional amount for unexpired risk 未过期风险的额外款额 tnN'V  
additional assessable profit 补加应评税利润 Tt`L(
oF  
additional assessment 补加评税 H/pcXj  
additional commitment 额外承担 ;FcExg|k  
additional commitment vote 额外承担拨款 U%h7h`=F?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 70duk:Ri0  
additional dependent parent allowance 供养父母额外免税额 Oq[i &  
additional provision 额外拨款 9e-*JYF]C  
additional stamp duty 附加印花税 v;Swo("  
additional tax 补加税罚款；补加税款 ^g70AqUc  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 8g.AT@ ,Q  
adjudged bankrupt 被裁定破产 UBL(Nr  
adjudicated bankrupt 裁定破产人 IvFR <n  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 //~POm
  
adjudication of bankruptcy 裁定破产；宣告破产 9jqO/_7R+  
adjudication of insolvency 裁定无力偿还债务 nZ&T8@m  
adjusted actual 经调整的实数；调整后的实数 fVG$8tB  
adjusted current assets 经调整的流动资产；调整后的流动资产  xQX<w\s  
adjusted figure 经调整的数字；调整后的数额 +O
&RBEa[  
adjusted liabilities 经调整的负债；调整后的负债 l_bL,-|E8  
adjusted loss 经调整的亏损；调整后的亏损 ]NbX`'  
adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值 ^=Q8]W_*  
adjusted profit 经调整的利润；调整后的利润 N&?T0Ge;  
adjusted surplus 经调整的盈余额；调整后的盈余额 lt{lHat1  
adjusted value 经调整的价值；调整后的价值 kV_#9z7%  
adjustment 调整；修订；理算〔保险〕 aMBL
1d7  
adjustment centre 调剂中心 *Yj~]E0`1  
adjustment lag 调整过程的时间差距；调整时差 +:fqL  
adjustment mechanism 调整机制 5r^1CFO  
adjustment of loss 亏损调整 p(~Y" H  
adjustment process 调整过程；调整程序 yI3Q|731)  
adjustment range 调整幅度 JL?Cnk$!  
administered exchange rate 受管制汇率 \C!%IR  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 G(:s-x ig6  
administration expenses 行政费用 -l\~p4U  
administration fee 手续费；行政费 g[m3IJz
q  
administration in bankruptcy 破产管理 -,FK{[h]ka  
administration order 遗产管理令 6#-6Bh)>4  
administrator 管理人；遗产管理人 oSN8Xn*qr  
administrator of the estate 遗产管理人 8mk}nex  
admission of debt 债项承认书 T"n>h
 
admission of proof 接纳债权证明 TNyK@~#m  
advance 放贷款项；垫付款项；预支款项；预付款项 f#'8"ff*1  
advance account 暂支帐目；预付款帐户 |sA4:Aq  
advance compensation 预付补偿金 UCe,2v%  
advance from shareholder 股东垫款 \s.1R/TyD  
advance pending reimbursement 预支以待日后付还 rny@n^F  
advanced economy 先进经济体系 olYPlHF  
advancement 预付；预付财产 ;RNM   
advances warrant 垫款令 .Ln;m8  
advancing 贷出 `l+ >iM  
adverse balance 逆差 $dlnmNP+  
adverse exchange 逆汇 g
sLr=  
advertisement addressed to shareholders 在报章刊登的致股东通告 ov
?.:M  
advice for collection 托收通知书 I/^q+l.=`{  
advice of drawing 提款通知书；汇票通知书 )w Z49>Y  
advice of payment 付款通知 Y8D7<V~Md  
Advisory Committee [Securities and Futures Commission] cSY2#u|v  
谘询委员会〔证券及期货事务监察委员会〕 u(8_[/_B  
Advisory Committee on Diversification 经济多元化谘询委员会 nu;}S!J  
affidavit 誓章；遗产申报誓章 30A`\+^f  
affidavit of no receipt 述明无收款的誓章 kyy0&L  
affiliate 联号；联营公司；附属公司  QpdujtH`  
affiliated company 附属公司；联号；联营公司 bc `UA  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Tg3:VD  
affordability 负担能力 C<r(-qO{5  
African Development Bank [AfDB] 非洲开发银行 &sI,8X2a2  
after-acquired property 事后取得的财产 H(X+.R,Thp  
after-hours dealing 市后交易 ]jHgo](%  
after-tax profit 税后盈利；税后利润；税后溢利 ,:v.L}+Z  
agency agreement 代理协议 &?KP
u?9  
agency expenses 代理机构的开支 4C l,Iw/;  
agency fee 代理费 ^;0~6uBEJr  
Agency Law 《代理法》 H @_eFlT t  
agent 代理人；承销人 Bv2z4D4f+  
agent of company 公司代理人 +L^A:}L(  
agent's fee 代理人费；经纪费 AeNyZ[40T  
aggregate 总计；总数；总体数字 v(qV\:s}m  
aggregate amount 总款额；总额 `V]egdO  
aggregate assets and liabilities 总体资产与负债 u&1j>`~qJ  
aggregate at constant price 按固定价格计算的总体数字 =nJOaXR0  
aggregate demand 总需求 g2+l@$W  
aggregate gross position 总持仓量 XD;15a  
aggregate limit 总限额 :*mA,2s  
aggregate of salaries tax 合计薪俸税 e*Uz#w:  
aggregate performance 总体表现；总体业绩 l84h%,  
aggregate supply 总体供应 a9yIV5_N  
aggregate surplus 总盈余 ArNur~  
aggregate total 整体总额 2(c<U6#C'l  
aggregate value 总值；合计价值 4a(g<5wfI  
aggregated basis 合计基准 JK@izI  
aggregated net chargeable income 合计应课税入息实额 |Ha
U3E*R  
aggregation 合并计算；合计；总和 aDm-X r  
aggregation of incomes of husband and wife 夫妇入息合并计算 u~'m7  
aggregation of property 财产的总和 xaGVu0q  
agio 差价；贴水 T^/Gj|N*  
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》 z1B
j
_u{  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment LL|_c4$Ky  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 1Pud,!\%q  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment pieU|?fQ  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 p<Zs*  @  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment el <<D  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 fOqS|1rC  
agreement for a settlement 授产协议 1_Dn?G^H  
agreement for assignment 转让协议 7sQ]w   
agreement for sale 售卖协议；买卖协议 /Nj:!! AN  
agreement for sale and purchase 买卖协议 Q3B'-BZe  
agreement for the payment of interest 支付利息协议 .\z|Fr  
agreement for the repayment of money 还款协议 ^4u3Q  
agreement of reinsurance 再保险协议 m&Y;
/kr  
Agricultural Bank of China 中国农业银行 8CHb~m@^$  
air passenger departure tax 飞机乘客离境税 .
nj?;).  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Rz<d%C;R  
airport tax 机场税 A2g"=x[1@K  
alcohol duty 酒精税 }XfS#Xr1aV  
alienation 让与；让渡；转让 o9U0kI=W  
alimony 生活费；赡养费 GNhtnB  
All Ordinaries Index [AOI] 所有普通股指数 6MLN>)t  
all risks 全险；综合险 6. +[ z  
All Sales Record for Stock Market 《股票市场成交报告》 2+T8Y,g  
Allied Capital Resources Limited 新联财务有限公司 n:5O9,umZ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?=;e.qK=71  
allocation letter 拨款信件 es.\e.HK  
allocation of fund 分配款项；预留款项 ,cGwtt(  
allocation of profit 利润分配；溢利分配 ,Az`6PW  
allocation warrant 拨款令 Rxvd+8FF  
allotment 分配；配股 Ft%TnEp  
allotment notice 股份配售通知；配股通知 T+AlcOP  
allotment of shares 股份分配 4i+PiD:H  
allowable 可获宽免；免税的 % +kT  
allowable business loss 可扣除的营业亏损 37:b D  
allowable expenses 可扣税的支出 .LXh]I*  
allowance 免税额；津贴；备抵；准备金 %{N$1h
t^  
allowance for debts 债项的免税额 ch5`fm  
allowance for depreciation by wear and tear 耗损折旧免税额 H6%!v1 u  
allowance for funeral expenses 殡殓费的免税额 R,d70w (_  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 T3u5al  
allowance for repairs and outgoings 修葺及支出方面的免税额 !7IT~pO`  
allowance to debtor 给债务人的津贴 }5o~R~H  
alteration of capital 资本更改 U:mq7Rd
8  
alternate trustee 候补受托人 PBxK>a  
amalgamation 合并 Q.pEUDq/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b*'=W"%\  
ambit of charges 征税范围；收费范围 !LHzY(  
amended valuation 经修订的估值 zCBtD_@  
American Commodities Exchange 美国商品交易所 y~]IVl"  
American Express Bank Limited 美国运通银行 C>w9 {h  
American Stock Exchange 美国证券交易所 1K? & J2  
amortization 摊销 !^>LOH>j  
amount due from banks 存放银行同业的款项 LH3N}J({  
amount due from banks abroad 存放海外银行同业的款项 }%o+1 <=  
amount due from holding companies 控股公司欠款 c:?#zX  
amount due from local banks 存放本港银行同业的款项 %vf2||a$BS  
amount due to banks 银行同业的存款 v GR \GFm  
amount due to banks abroad 海外银行同业的存款 6mI_Q2  
amount due to holding companies 控股公司存款 wZ]BY;  
amount due to local banks 本港银行同业的存款 .gM>FUH3L  
amount due to outport banks 外埠银行同业的存款 dbMu6Bm\G  
amount for note issue 发行纸币的款额 BDRYip[Sa  
amount of bond 担保契据的款额 }Ke}rM<  
amount of consideration 代价款额 S1H47<)UF  
amount of contribution 供款数额 zulf%aaL  
amount of indebtedness 负债款额 a O"nD_7  
amount of principal of the loan 贷款本金额 h0QYoDvbC  
amount of rates chargeable 应征差饷数额 ctc`^#q  
amount of share capital 股本额 Z!*8JaMT  
amount of sums assured 承保款额 JGSk4  
amount of variation 变动幅度 }l]3m=)  
amount of vote 拨款数额 pU:C=hq4  
amount payable 应付款额 x;ICV%g/  
amount receivable 应收款额 K+h9bI/Sf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 (2O} B.6  
analysis 分析 CD8JYiJ  
ancillary risk 附属风险 aiR|.opIb  
annual account 周年帐目；周年帐目报表；年度决算；年结 MuFU?3ovG*  
annual accounting date 年结日期 Ew?/@KAV\  
annual allowance 每年免税额；年积金；年度津贴；年津 |L.~Amd  
annual balance 年度余额 9h3~;Q  
annual disposable income 每年可动用收入 Cdt,//xrz  
annual estimates 周年预算 GqIvvnw@f  
annual fee 年费 _pH6uuB  
annual general meeting 周年大会 A5.'h<  
annual growth rate 年增率；每年增长率 {x&jh|f`g  
annual long-term supplement 长期个案每年补助金 *&hXJJ[+  
annual pensionable emolument 可供计算退休金的年薪 7G>0,'XC  
annual report 年报 `G ;Lz^  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ArmL,  
annual return 周年报表；周年申报表；每年报税表格 \[IdR^<YM  
Annual Return Rules 《周年报表规则》 +%Bf y4F6  
annual review of consumer prices 每年消费物价回顾 WB=<W#?w7%  
annual roll-forward basis 逐年延展方式 ?G>5 D`V  
annual salary 年薪 nIT^'  
annual statement 年度报表；年度决算表 Kc9mI>uH  
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 4ye`;hXy  
annuitant 年金受益人 ?(,5eg  
annuity 年金 e&H<lT  
annuity contract 年金合约 (1elF
)  
annuity on human life 人寿年金 XftJ=  *  
antecedent debt 先前的债项 i"sYf9,  
ante-dated cheque 倒填日期支票 N}l]Ilm$34  
anticipated expenditure 预期开支 3Q*RR"3  
anticipated net profit 预期纯利 uZ0 $s$  
anticipated revenue 预期收入 SRG!G]?-  
anti-inflation measure 反通货膨胀措施 !7ZfT?&  
anti-inflationary stance 反通货膨胀立场 bW 86Iw  
apparent deficit 表面赤字 
j6R{  
apparent financial solvency 表面偿债能力 0IPhVG~#  
apparent partner 表面合伙人 t0asW5f  
application for personal assessment 个人入息课税申请书 2LxVt@_R!%  
application of fund 资金应用 OuBMVn  
application to release as liquidator and to destruct the books of accounts and documents eX l%Qs#Y  
申请免除清盘人职务及毁灭帐簿与文件 zW"3K  
appointed actuary 委任精算师 MR)KLM0  
appointed auditor 委任核数师；委任审计师 '#4mDz~  
appointed trustee 委任的受托人 QzFv;  
appointer 委任人 g]iy-
,e  
apportioned pro rata 按比例分摊 3U9+l0mBa  
apportionment 分配；分摊 od5w9E.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :LIKp;  
apportionment formula 分摊方程式 l6`d48U
 
apportionment of estate duty 遗产税的分摊 2;?wN`}5g=  
appraisal 估价；评估 3ciVjH>i  
appreciable growth 可观增长 7ck0S+N'b  
appreciable impact 显着影响 +sR *d  
appreciable increase 可观增长 owpJ7S1~  
appreciation 增值；升值 uDE91.pUkr  
appreciation against other currencies 相对其他货币升值  Sj{rvW  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @'<j!CqQ o  
appreciation tax 增值税 1[gjb((  
appropriation 拨款；拨用；拨付 P{i8  
appropriation account 拨款帐目 yz2oS|0'  
Appropriation Bill 拨款法案 R 6yvpH  
appropriation-in-aid system 补助拨款办法 6
02eLV)  
approved assets 核准资产 xZ @O"*{  
approved basket stock 认可一篮子证券 zIYr0k*%  
approved budget 核准预算 VU+s7L0  
approved charitable donation 认可慈善捐款 -{:LxE  
approved charitable institution 认可慈善机构 FvI0 J  
approved currency 核准货币；认可货币 dVmAMQk.g  
approved estimates 核准预算 <1g1hqK3  
approved estimates of expenditure 核准开支预算 E-U;8cOMv  
approved overseas insurer 核准海外保险人 SKc T  
approved overseas trust company 核准海外信托公司 Lx
:9@3'7'  
approved pooled investment fund 核准汇集投资基金 $Z7|t  
approved provident fund scheme 认可公积金计划 ik:)-GV;s  
approved provision 核准拨款 3~3(G[w  
approved redeemable share 核准可赎回股份 dI0>m:RBz  
approved regional stock 认可地区性证券 hA,rSq  
approved retirement scheme 认可退休金计划 XFf+efh  
approved subordinated loan 核准附属贷款 iJaNP%N  
arbitrage 套戥；套汇；套利 %}]4Nsde  
arbitrageur 套戥者；套汇者 i8[Y{a*  
arbitrary amount 临时款项 -Ib+/'  
arrangement 措施；安排；协定 +SA<0l  
arrears 欠款 w6In{uO-Z  
arrears of pay 欠付薪酬 NK#"qK""k  
arrears of revenue 逾期未收税款；逾期未收的帐项 %]sEt{  
articles of association 组织章程；组织细则；组织章程细则 zju
,#%  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 "MS`d+rf\  
ascertainment of profit 确定利润 l6DIsR  
"Asia Clear" “亚洲结算系统” 'ZZWH  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 vkd<l&zD  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 RAuAIiQ  
Asian Development Fund [ADF] 亚洲发展基金 v"(
'_!  
Asian dollar bond 亚洲美元债券 q;a*gqt   
Asian dollar market 亚洲美元市场 yE|}
 r  
Asian dollar rate 亚洲美元利率 9Or4`JOO  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 GwpBDMk  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 g d}TTe  
asked price 沽盘；喊价；索价；卖方报价 ]Y: W[p  
assessable income 应评税入息 %K7EF_%  
assessable loss 应评税亏损 v/00LR  
assessable profit 应评税利润 X3=Jp'p$h  
assessable value 应评税值 ;!Z7-OZX  
assessed profit 估定利润 o`1V  
assessed value 经评估价值 CT:eV7<>s  
assessment 评税；评定；估价；评税单 X$h~d8@r  
assessment number 评税编号；估价编号 |XdrO
  
assessment of additional tax 补加税评税 #z^1)7  
assessment of performance 业绩评估；实绩评价 @61N[  
Assessor 评税主任 _BLSI8!N@  
asset price bubbles 资产价格泡沫 >5vl{{,$K  
asset-backed securities 具资产保证的证券 Ty4%du6?d  
assets accretion 资产增值 -"dy z(  
assets and liabilities 资产与负债 |9"^s x  
assets betterment statement 资产递增表；资产改进表 *(q8?x0>  
assets lending 实物放款；有抵押贷款  q>.t~  
assets of the company passing on the death 死者去世时转移的公司资产 TYS\:ZdXF  
assets pledged as security for liabilities 用作负债抵押的资产 6p]R)K>wS  
assets portfolio 资产投资组合 79B`w #  
assets price 资产价格 |`;1p@w"  
assets quality 资产质素 6M vRR  
assets realization 资产变现 7 }MJK)  
assets refinancing arrangement 资产再集资安排 -0IFPL8  
assets securitization 资产证券化 V45Udwp^  
assets situated outside Hong Kong 在香港以外地方的资产 kR~4O$riG  
assets stripping 削减资产；拆卖资产 mF:s-+  
assets value 资产值 ABe^]HlH  
assignee 承让人 jc~*#\N  
assignment 转让；转让书；转让契 AXv;r<  
assignment of interest 权益转让 iGeT^!N  
assignment of letters patent and trade mark 专利证书及商标转让 W
!0  
assignment of property 物业转让；物业转让书 f5qHBQ  
assignment right 转让权 D&6Qk&>  
assignor 转让人 1;~1U9V  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 M j%|'dZz  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 1z@# 8_@  
associate member 附属会员 U1!2nJ]  
associated body corporate 相联法人团体 YGpp:8pen  
associated company 相联公司；联属公司 x7kg_`\U  
associated corporation 相联法团 Jq<`j<'9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] u.4vp]eU  
公认会计师公会〔英国〕 `1}?{ud  
Association of Futures Exchange Brokers 香港期货经纪协会 nC{rs+P
 
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Odjd`DD1  
association of underwriters 承保人组织 Bsk2&17z  
assumption of control 接管 o^"3C1j  
assurance 担保；保险；转易；转易书 {)gd|JV*  
assurance of interest 权益的转易 l3#dfW{  
at 19XX price 按一九ＸＸ年价格计算 M9jo<+  
at a discount 按赔价计算；按贴水价格计算；打折扣 TvG:T{jwy  
at a premium 按溢价计算；按升水价格计算 gsm^{jB  
at call 通知付款；按通知 HYnqx>L ~  
at constant market price 按固定市价计算 {1U*:@j  
at constant price 按固定价格计算 ~Q9)Q  
at cost 按成本计算 A*U'SCg(G  
at current market price 按当时市价计算；按现时市价计算 B5r_+?=2e  
at current price 按当时价格计算；按现时价格计算 k:@Ls  
at factor cost 按要素成本计算；按生产要素成本计算 m+^;\DFJ,  
at money-of-the-day price 按付款当日价格计算 3[i!2iL.  
at or better 按指定或较佳价位〔买卖指令〕 ]`H.qV  
at par 按面值计算；平价 x,G6`|Hl  
at sight 见票即付 bYB}A:  
at the close 按收市盘 &j@J<*k  
at the opening 按开市盘 p[cL#fBz  
attestation 见证；见证条款 >!F,y3"5S  
at-the-money option 平价期权 r<N*N,~  
attorney 受权人；受托代表人 }w^ T9OC  
attornment 新拥有人承认书 ZBq*<VtV  
attributable profit 可归属利润 M`fXH 3D  
attributable share value 可归属股份价值 /lQ0`^yB  
Auckland Stock Exchange 奥克兰证券交易所 v/+
}FS=  
auction 拍卖 2
(J tD  
auctioneer 拍卖商 VEKITBs  
audit 审计；核数 n}'.6  
Audit Commission 审计署 ]hVXFHrR  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] LA%al @  
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〕 $#W6z:  
audit review 帐目审查 y1My, ?"?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 b!~%a  
audited account 审计帐目；经审计的帐目 ;C3?Ic  
audited annual account 经审计的周年帐目 3Wxtxk._E  
audited balance sheet 经审计的资产负债表 :bDn.`KG#  
auditor 核数师；核数主任；审计师 {^MAdC_  
auditor's certificate 核数师证明书；审计师证明书 LVl0:!>~  
auditor's report 核数师报告；审计师报告 w}
q@VVB%  
Aussie bond 澳元债券 >6834e  
austerity budget 紧缩预算 X0QS/S-+  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Ck%(G22-  
Australia All Ordinaries Index 澳洲所有普通股票指数 D\*_ulc
]  
Australian Dollar [AUD] 澳元 >Io7h#[u  
Australian Options Market 澳大利亚期权市场 !:[n3.vm  
Australian Securities Commission 澳洲证券事务监察委员会 NRF%Qd8I/2  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 je3n'^m  
Australian Stock Exchange 澳大利亚证券交易所 <7] Y\{+  
Austrian Schilling [ATS] 奥地利先令 ioCkPj  
authentication 认证；鉴证 R+hS;F nh%  
authority to purchase 委托购买证；委购书 q$'&RG  
authorization 认可；核准；授权；授权书 W2Z]?l;vQQ  
authorization by direction 指示授权 Jxw:Jk
~  
authorization by instruction 指令授权 U (7P X`1  
authorization by warrant 令状授权 2Lgvy/uN  
authorization of unit trust 单位信托的认可 kzpbs?<;  
authorized agent 指定代理人 ts!aKx  
authorized capital 法定资本 w=o m7%J@l  
authorized clerk 出市员 <X&:tZ#/  
authorized dealer 认可交易商 Cfb-:e$0  
authorized financial institution 认可财务机构 ; 2-kQK9  
authorized fund 认可基金 7]zZha4X  
authorized fund house 获授权的基金公司；认可基金公司 5mV
u]T`  
authorized institution 认可机构 !sQ8,l0h  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #h|< >  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \9zC?Cw  
authorized insurer 获授权保险人；获认可承保人 yP]W\W'  
authorized investment 特准投资项目 E9-'!I!  
authorized person 获授权人 $KHDS:&  
authorized representative 获授权代表 U%\2drM&]  
authorized share capital 法定股本 f_XCO=8'v  
automated quotation system 自动报价系统
:"IH*7xp  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] <yO9j  
自动交易系统〔香港期货交易所有限公司〕 *sVxjZvV  
automatic adjustment mechanism 自动调整机制 TFPq(i  
automatic adjustment system 自动调整系统 %k)I=|  
Automatic Clearing House 自动票据交换所 "0)
G|pZI  
automatic exchange rates accumulation system 自动化汇率累集系统 Jo
+C!kc  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 # |[@Due  
automatic teller machine [ATM] 自动柜员机 GFkte  
autopay 自动转帐 c&(,  
available assets 可用资产 oe"ShhT  
available fiscal reserve 现存财政储备 4\es@2q  
available profit 可用利润 vUeel%  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 xTm&`Xo  
average 平均；平均数；海损 u5M{s;{11r  
average basic salary 平均基本薪金 J"|$V#  
average consumer expenditure 平均消费开支；一般消费开支 #eyx  
average cost 平均成本 ITUl-L4xE  
average cost of land production 增辟土地平均成本 lf#six  
average daily turnover 平均每日成交额 ]+9:i!s  
average daily wage rate 平均每日工资率 U5 "v1"Ec  
average expenditure pattern 平均开支模式 W<7Bq_L[|  
average growth rate 平均增长率
YU(x!<Z
 
average net fixed assets 固定资产平均净值 qrYeh`Mv  
average of relatives 相对价格平均数 Q3Lqj2r  
average price 平均价格 XX6)(  
average propensity to consume 平均消费倾向；一般消费倾向 5]%kWV>  
average propensity to save 平均储蓄倾向；一般储蓄倾向 %&(\dt&R1h  
average rate 平均率 '#6DI"vJ  
average revenue 平均收入；平均收益 SX;IUvVE5  
average stock 平均库存；平均存货 y-k-E/V}  
average yearly rent 平均年租 vb!KuI!:p  
avoidance of double taxation 避免双重课税 3$;v# P$%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 $hh=-#J8  
GssoT<Y)Z  
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