一些有用的会计术语(也不知道发的地方对不对)A

A: BlUY9`VWh@  
A share Ａ股；甲类股份 LsXYvX  
abatement of tax 减税；减扣免税额 [H1NP'Kg]  
ABN AMRO Bank N.V. 荷兰银行 ,#G@ri:B  
above-the-line expenditure 线上项目支出；经常预算支出 B.?yHaMI
[  
above-the-line receipt 线上项目收入；经常预算收入 c.fj[U|j  
ABSA Asia Limited 南非联合亚洲有限公司 Dfea<5~^z  
absolute change 绝对数值变更 aI{[W;43T  
absolute expenditure 实际开支 DQ)SMqOotw  
absolute guideline figure 绝对准则数字 5+UiAc$  
absolute interest 绝对权益 Ij+zR>P8=\  
absolute order of discharge 绝对破产解除令 \ *2IU"R  
absolute profit margin 绝对利润幅度 ^?2txLv,6  
absolute value 实值；绝对值 CbZ1<r" /  
absolutely vested interest 绝对既得权益 !cZsIcIe  
absorbed cost 已吸收成本；已分摊成本 HZT;7<  
absorption 吸收；分摊；合并 ^{w&&+#,q  
absorption rate 吸收率；摊配率；分摊率 0\+Qi?&  
ACB Finance Limited 亚洲商业财务有限公司 ?vVkZsU  
acceptable form of reciprocity 合理的互惠条件 /dfZ>
k8  
acceptable rate 适当利率；适当汇率 ^6*? a9jO>  
acceptance agreement 承兑协议 4g 1h:I/  
acceptance for honour 参加承兑 ^.(]i\V_  
acceptor 承兑人；接受人；受票人 L8W3Tpi&(  
acceptor for honour 参加承兑人 4Qdg t*  
accident insurance 意外保险 [V2l&ZUni  
Accident Insurance Association of Hong Kong 香港意外保险公会 -4Xr5j%o  
accident insurance scheme 意外保险计划 *=v RX!sI,  
accident year basis 意外年度基准 HiC\U%We  
accommodation 通融；贷款 qb_V ,b9  
accommodation bill 通融票据；空头票据 h+Dok#g  
accommodation party 汇票代发人 1Jahu!c?  
account balance 帐户余额；帐户结余 m[}$&i$(  
account book 帐簿 [ACYd/  
account collected in advance 预收款项 ;cO0Y.V9l  
account current book 往来帐簿 .JiQq]  
account of after-acquired property 事后取得的财产报告 .C#}g  
account of defaulter 拖欠帐目 M;(lc?Rv  
account payable 应付帐款 ESO(~X+  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 =y':VIVJC  
account receivable 应收帐款 w Bl=]BW!%  
account receivable report 应收帐款报表 j.z#fU  
account statement 结单；帐单；会计财务报表 T>c;q%A/  
account title 帐户名称；会计科目 WV8<gx`Q  
accountant's report 会计师报告 r=9*2X#  
Accountant's Report Rules 会计师报告规则 ZGf=/Ra a  
accounting and auditing procedure 会计与审计程序；会计与核数程序 +q4T];<  
Accounting Arrangements 《会计安排》 K|B1jdzL  
accounting basis 会计基础 a%AU9?/q#  
accounting by Official Receiver 破产管理署署长呈交的帐目 0QGl'u{F  
Accounting Circular 《会计通告》 }LM_VZj  
accounting class 会计类别
hE=cgO`QU  
accounting date 记帐日期；会计结算日期 _])1P?.  
accounting for money 款项核算 'g^]ZTxb  
Accounting Officer 会计主任 0trFLX  
accounting period 会计报告期；会计期 Kg.E~  
accounting policy 会计政策；会计方针 :g,
rl\S7  
accounting practice 会计惯例 =v_ju;C=  
accounting principle 会计准则 %|;^[^7+}t  
accounting record 会计记录 9@h>_1RJz  
accounting report 会计报告 y,%w`
  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7 724,+2N  
Accounting Society of China 中国会计学会 %(NRH?  
accounting statement 会计报表 Jjy}m0)#W_  
accounting system 会计制度；会计系统 #>233<  
accounting transaction 会计事项；帐务交易 eZUK<&0x5  
accounting treatment 会计处理 |sI^_RdBv  
accounting year 会计年度 @p!["v&  
accretion 增值；添加 MM97$  
accrual 应计项目；应累算数目 _rajm J  
accrual basis 应计制；权责发生制 o]]Q7S=  
accrual basis accounting 应计制会计；权责发生制会计 Qc3!FW<26  
accrue 应累算；应计 _gc2h@x1O  
accrued benefit 应累算利益 d>(dSKx  
accrued charges 应计费用 F~{4)`  
accrued cumulative preference share dividend 应累算的累积优先股股息 ]AN)
M>  
accrued expenses 应累算费用 I\[*vgjm3G  
accrued interest payable 应付利息；应计未付利息 9_HEImk  
accrued interest receivable 应收利息；应计未收利息 HkQ2G}<  
accrued right 累算权益 HHX9QebiST  
accruing profit 应累算的利润 }#Vo XilX  
accumulated fiscal reserve 累积财政储备 Y(
&phv&  
accumulated profit 累积利润；滚存溢利 }$b/g  
accumulated reserve 累积储备 :?60pu=  
accumulation of surplus income 累积收益盈余 au GN~"n^  
acquired assets 既得资产 D$j`+`  
acquisition 收购；购置；取得 yX8F^iv[  
acquisition cost 购置成本 D,X$66T ^  
acquisition expenses 购置费用 $CXqkK<6  
acquisition of 100% interest 收购全部股权 vK6bpzI 3  
acquisition of control 取得控制权 0|HhA,u  
acquisition of fixed assets 购置固定资产 EmLPq!C  
acquisition of shell “买壳” oiklRf  
acquisition price 收购价 b?r0n]  
act of God 天灾 SK-|O9Ki  
acting partner 执事合伙人 z`TI<B
 
active market 买卖活跃的市场；交投畅旺的市场；旺市 \0b",|"3  
active partner 积极参与的合伙人 0ai4%=d-  
active trading 交投活跃 N`#v"f<~Q  
actual circulation 实际流通 mNV4"lNR  
actual cost 实际成本 of(Nq@  
actual expenditure 实际开支；实际支出 H9&?<j1n  
actual income 实际入息；实际收入；实际收益 A]R"C:o  
actual market 现货市场 AjZT- Q0L  
actual price 现货价；实际价格 BURiLEYZl  
actual profit 实际利润 NMOTWA}2  
actual quotation 实盘；实际价位；实际报价 oE5+   
actual year basis 按实际年度计算 YXBS!89m  
actuals 实货
Phx/9Kk  
actuarial investigation 精算调查 (spX3n%p  
actuarial principle 精算原则 {Q4=GrS  
actuarial report 精算师报告 2y,~i;;_  
Actuarial Society of Hong Kong 香港精算学会 vnIxI a  
actuarial valuation 精算师估值 C8(sH@  
actuary 精算师 +L_.XToq-  
ad referendum agreement 暂定协议；有待覆核的协定 @ cv`}k  
ad valorem duty 从价税；按值征税
SLBKXj|  
ad valorem duty system 从价税制 xv1$,|^ts  
ad valorem fee 从价费 |z5olu$gVc  
ad valorem tariff 从价关税 dLj
T^ 9  
additional allowance 额外免税额 %3FI>\3  
additional amount for unexpired risk 未过期风险的额外款额 t7lRMCN  
additional assessable profit 补加应评税利润 ,kLeK{  
additional assessment 补加评税 SqEO ]~  
additional commitment 额外承担 1f~_# EIC  
additional commitment vote 额外承担拨款 ^GL0|G=(1  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 uE/qraA  
additional dependent parent allowance 供养父母额外免税额 j^LnHVHk1  
additional provision 额外拨款 NbgP,-  
additional stamp duty 附加印花税 #He:p$43  
additional tax 补加税罚款；补加税款 Ot v{#bB$  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 VeCpz[r  
adjudged bankrupt 被裁定破产 js2?t~E]  
adjudicated bankrupt 裁定破产人  vlE#z  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 LV9\  
adjudication of bankruptcy 裁定破产；宣告破产 ULsz<Hj  
adjudication of insolvency 裁定无力偿还债务 E4 JS   
adjusted actual 经调整的实数；调整后的实数 7_A(1Lx/l7  
adjusted current assets 经调整的流动资产；调整后的流动资产 r Cmqq/hZ  
adjusted figure 经调整的数字；调整后的数额 c?wFEADn  
adjusted liabilities 经调整的负债；调整后的负债 rJZ-/]Xf!6  
adjusted loss 经调整的亏损；调整后的亏损 .i`+}@iA  
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 pW!]  
adjusted profit 经调整的利润；调整后的利润 tXfB.[U  
adjusted surplus 经调整的盈余额；调整后的盈余额 k \]@  
adjusted value 经调整的价值；调整后的价值 $k}+,tHtJO  
adjustment 调整；修订；理算〔保险〕 6:QJ@j\  
adjustment centre 调剂中心 y*_g1q$  
adjustment lag 调整过程的时间差距；调整时差 HaLEQ73  
adjustment mechanism 调整机制 >N44&W  
adjustment of loss 亏损调整 -BNW\]}  
adjustment process 调整过程；调整程序 +)ro EJ_  
adjustment range 调整幅度 K@W~  
administered exchange rate 受管制汇率 w/Ia`Tx$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 !07$aQYcd  
administration expenses 行政费用 ,{YC|uB  
administration fee 手续费；行政费 Ip?Ueaei  
administration in bankruptcy 破产管理 XbG=H-|  
administration order 遗产管理令 v82@']IN  
administrator 管理人；遗产管理人 7dxY07yu  
administrator of the estate 遗产管理人 @p}H@#/u\  
admission of debt 债项承认书 `\#Qr|GC  
admission of proof 接纳债权证明 jj.)$|&#`  
advance 放贷款项；垫付款项；预支款项；预付款项 OB5{EILej  
advance account 暂支帐目；预付款帐户 E&]S No<  
advance compensation 预付补偿金 >e8t  
advance from shareholder 股东垫款 V@T G"YF  
advance pending reimbursement 预支以待日后付还 IHf A;&b  
advanced economy 先进经济体系 gM_Z/$  
advancement 预付；预付财产 7?p%~j  
advances warrant 垫款令 |A &Nv~.)  
advancing 贷出 g5/8u2d  
adverse balance 逆差 &zUo",}9  
adverse exchange 逆汇 )V~<8/)  
advertisement addressed to shareholders 在报章刊登的致股东通告 +^4"  
advice for collection 托收通知书 m_U__CZ}Tt  
advice of drawing 提款通知书；汇票通知书 babDLaC@  
advice of payment 付款通知 8={(Vf6  
Advisory Committee [Securities and Futures Commission] D3BX[  
谘询委员会〔证券及期货事务监察委员会〕 u{exQ[,E  
Advisory Committee on Diversification 经济多元化谘询委员会 {.eC"  
affidavit 誓章；遗产申报誓章 Y`\zLX"_m  
affidavit of no receipt 述明无收款的誓章 l&
5| =  
affiliate 联号；联营公司；附属公司 >q4nQ/eP  
affiliated company 附属公司；联号；联营公司 H`B%6S/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 mn4j#-  
affordability 负担能力 W:hR81ci  
African Development Bank [AfDB] 非洲开发银行 V/J[~mN9  
after-acquired property 事后取得的财产 90teXxg=|  
after-hours dealing 市后交易 d.2   
after-tax profit 税后盈利；税后利润；税后溢利 2>?GD@GE  
agency agreement 代理协议 7ugmZO}lL  
agency expenses 代理机构的开支 Po93&qE  
agency fee 代理费 B% BO  
Agency Law 《代理法》 tWL9>7]G  
agent 代理人；承销人 rDm>R
m=  
agent of company 公司代理人 +=U`  
agent's fee 代理人费；经纪费 \ssuO  
aggregate 总计；总数；总体数字 W=PDOzB>K  
aggregate amount 总款额；总额 B<LQ;n+  
aggregate assets and liabilities 总体资产与负债 g)xzy^2e  
aggregate at constant price 按固定价格计算的总体数字 v#=Wda
Nz  
aggregate demand 总需求 yu3EPT!~  
aggregate gross position 总持仓量 hW _NARA  
aggregate limit 总限额 !>gc!8Y'o  
aggregate of salaries tax 合计薪俸税 >/ HC{.k  
aggregate performance 总体表现；总体业绩 eHd{'J<  
aggregate supply 总体供应 >p2v"XX  
aggregate surplus 总盈余 m <aMb  
aggregate total 整体总额 f}nGWV%,  
aggregate value 总值；合计价值 (Q#ArMMORI  
aggregated basis 合计基准 =:o)+N
E  
aggregated net chargeable income 合计应课税入息实额 K#+TCZ,  
aggregation 合并计算；合计；总和 ]-L/Of6F)|  
aggregation of incomes of husband and wife 夫妇入息合并计算 4$SW~BpQ  
aggregation of property 财产的总和 s
13Iu#  
agio 差价；贴水 //K]zu  
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》 ~8}"X] 4  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment \1ys2BX  
《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》 69O?sIk  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment z8vFQO\I"  
《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》 lT1*e(I  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ax7ub  
《香港政府和大韩民国政府关于相互促进和保护投资协定》  2Np9*[C  
agreement for a settlement 授产协议 e[>(L%QV+  
agreement for assignment 转让协议 .E[k}{k,  
agreement for sale 售卖协议；买卖协议 0v+5&Jk  
agreement for sale and purchase 买卖协议 u&2uQ-T0  
agreement for the payment of interest 支付利息协议 yd#4b`8U`  
agreement for the repayment of money 还款协议 [ivJ&'vB  
agreement of reinsurance 再保险协议 89+m?H]K  
Agricultural Bank of China 中国农业银行 &'T7 ~M:  
air passenger departure tax 飞机乘客离境税 _aa3Qwx  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 q+|Dm<Ug  
airport tax 机场税 E2!;W8M  
alcohol duty 酒精税 /HI#8  
alienation 让与；让渡；转让 Vk{0)W7  
alimony 生活费；赡养费 W53i5u(  
All Ordinaries Index [AOI] 所有普通股指数 oA_AnD?G+  
all risks 全险；综合险 vnXpC!1  
All Sales Record for Stock Market 《股票市场成交报告》 +%
'0;  
Allied Capital Resources Limited 新联财务有限公司 z}u  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 AP/tBCeM  
allocation letter 拨款信件 JcvK]x  
allocation of fund 分配款项；预留款项 +!.=M8[  
allocation of profit 利润分配；溢利分配 -`f JhQ|  
allocation warrant 拨款令 YNk?1#k?i  
allotment 分配；配股 GMB%
A  
allotment notice 股份配售通知；配股通知 lZ/Yp~2S  
allotment of shares 股份分配 [8O`VSV3  
allowable 可获宽免；免税的 \>:(++g  
allowable business loss 可扣除的营业亏损 vseuk@>  
allowable expenses 可扣税的支出 LT:KZ|U9  
allowance 免税额；津贴；备抵；准备金 Wa,[#H  
allowance for debts 债项的免税额 !oM1  
allowance for depreciation by wear and tear 耗损折旧免税额 ]#+fQR$!  
allowance for funeral expenses 殡殓费的免税额 Ql [=  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 LD]XN'?"W  
allowance for repairs and outgoings 修葺及支出方面的免税额 a"#5JcR3  
allowance to debtor 给债务人的津贴 )jCAfdnCs  
alteration of capital 资本更改 k\zNh<^  
alternate trustee 候补受托人 %UgyGQeo  
amalgamation 合并 wArNWBM  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OC"W=[Myl  
ambit of charges 征税范围；收费范围 won%(n,HT  
amended valuation 经修订的估值 3mr9}P9;  
American Commodities Exchange 美国商品交易所 ;Fp"]z!Qh+  
American Express Bank Limited 美国运通银行 Be0P[v  
American Stock Exchange 美国证券交易所 1_XdL?h#o  
amortization 摊销 Yl>@(tu)|  
amount due from banks 存放银行同业的款项 bBC3% H^  
amount due from banks abroad 存放海外银行同业的款项 LI"ghz=F  
amount due from holding companies 控股公司欠款 *.W![%Be  
amount due from local banks 存放本港银行同业的款项 b.;F)(  
amount due to banks 银行同业的存款 VY Va8[}  
amount due to banks abroad 海外银行同业的存款 >`8i=ZpCOS  
amount due to holding companies 控股公司存款 n#bC,  
amount due to local banks 本港银行同业的存款 G#3 O^,m  
amount due to outport banks 外埠银行同业的存款 a&wl-  
amount for note issue 发行纸币的款额 9M<qk si  
amount of bond 担保契据的款额 <EJ}9`
t  
amount of consideration 代价款额 'd0]`2tVg4  
amount of contribution 供款数额 I:bi8D6  
amount of indebtedness 负债款额 ] 6M- s  
amount of principal of the loan 贷款本金额 1Cp5a2{  
amount of rates chargeable 应征差饷数额 3%!d&j>v  
amount of share capital 股本额 Z5_U D  
amount of sums assured 承保款额 fh}\#WE"  
amount of variation 变动幅度 ?IGT!'  
amount of vote 拨款数额 6'+3""\  
amount payable 应付款额 _z{:Q  
amount receivable 应收款额 l;F3kA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 LIirOf~e;!  
analysis 分析 Th'6z#h:U  
ancillary risk 附属风险 q
<D'"7#.  
annual account 周年帐目；周年帐目报表；年度决算；年结 *d?,i-Q.+  
annual accounting date 年结日期 UR:cBr  
annual allowance 每年免税额；年积金；年度津贴；年津 .KXpB7:  
annual balance 年度余额 *|a_(bQ4@  
annual disposable income 每年可动用收入 Z&
/bp1  
annual estimates 周年预算 |SQ5Sb  
annual fee 年费 u])N^AY"sj  
annual general meeting 周年大会 '@ (WT~g  
annual growth rate 年增率；每年增长率 YeptYW@xfw  
annual long-term supplement 长期个案每年补助金 j<Lj1P3  
annual pensionable emolument 可供计算退休金的年薪 ,*}SfCon  
annual report 年报 31Y+bxQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9JJ(KY  
annual return 周年报表；周年申报表；每年报税表格 jf~/x>Q  
Annual Return Rules 《周年报表规则》 =K-B I  
annual review of consumer prices 每年消费物价回顾 iRBUX`0  
annual roll-forward basis 逐年延展方式 !#5RP5,,Y  
annual salary 年薪 yL7a*C&  
annual statement 年度报表；年度决算表 %q`_vtUT  
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 Ky|dRbK,  
annuitant 年金受益人 @K3<K(  
annuity 年金 [wj&.I{^s  
annuity contract 年金合约 J-au{eP^  
annuity on human life 人寿年金 w|OMT>.  
antecedent debt 先前的债项 @M?;~M?B]J  
ante-dated cheque 倒填日期支票 =3_I;Lw  
anticipated expenditure 预期开支 p.SEW5  
anticipated net profit 预期纯利 hdXdz aNS  
anticipated revenue 预期收入 H3H3UIIT_  
anti-inflation measure 反通货膨胀措施 Uw8O"}U8  
anti-inflationary stance 反通货膨胀立场 J/:
9;{R  
apparent deficit 表面赤字 T&H[JQ/h  
apparent financial solvency 表面偿债能力 *&Np
;^~  
apparent partner 表面合伙人 )}0(7z Yu  
application for personal assessment 个人入息课税申请书 N2 wBH+3w  
application of fund 资金应用 GKTrf\"c  
application to release as liquidator and to destruct the books of accounts and documents D'$ki[{,  
申请免除清盘人职务及毁灭帐簿与文件 CE=&ZHt9  
appointed actuary 委任精算师 d OQU#5  
appointed auditor 委任核数师；委任审计师 e23}'qb  
appointed trustee 委任的受托人 7q&Ru|T33  
appointer 委任人 ,edX;`#  
apportioned pro rata 按比例分摊 Z@nWx]iz  
apportionment 分配；分摊 F4xYfbwY"]  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 N,0l5fD~T  
apportionment formula 分摊方程式 swss#?.se  
apportionment of estate duty 遗产税的分摊 q"7rd?r52  
appraisal 估价；评估 $!h21  
appreciable growth 可观增长 .]SE>3  
appreciable impact 显着影响 u0(H!  
appreciable increase 可观增长 t:B~P,r  
appreciation 增值；升值 u[5*RTE
 
appreciation against other currencies 相对其他货币升值 u,mC`gz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 LmE%`qNg  
appreciation tax 增值税 zy"wQPEE  
appropriation 拨款；拨用；拨付 g <S&sYF5  
appropriation account 拨款帐目 u(iEuF;7  
Appropriation Bill 拨款法案 3)b[C&`  
appropriation-in-aid system 补助拨款办法 d:cs8f4>  
approved assets 核准资产 5v >0$Y{  
approved basket stock 认可一篮子证券 \bNN]=  
approved budget 核准预算 wl|cipy"  
approved charitable donation 认可慈善捐款 'id]<<F  
approved charitable institution 认可慈善机构 q$6fb)2I]e  
approved currency 核准货币；认可货币 ?WyL
|;b*  
approved estimates 核准预算 lO&TSPD^  
approved estimates of expenditure 核准开支预算 =|_:H$94  
approved overseas insurer 核准海外保险人 f86
h"#4  
approved overseas trust company 核准海外信托公司 X%w`:c&  
approved pooled investment fund 核准汇集投资基金 f"My;K$l;  
approved provident fund scheme 认可公积金计划 ZZ|a`U  
approved provision 核准拨款 /R\]tl#2j  
approved redeemable share 核准可赎回股份 *M6' GT1%c  
approved regional stock 认可地区性证券 >1u!(-A  
approved retirement scheme 认可退休金计划 *-0tj~)>  
approved subordinated loan 核准附属贷款 k@vN_U
n  
arbitrage 套戥；套汇；套利 8s^CE[TA  
arbitrageur 套戥者；套汇者 T:k-`t0":N  
arbitrary amount 临时款项 $<'i+kK  
arrangement 措施；安排；协定 ?XO
l>IO  
arrears 欠款 3<">1] /,  
arrears of pay 欠付薪酬 av|r^zc  
arrears of revenue 逾期未收税款；逾期未收的帐项 D&0y0lxI@  
articles of association 组织章程；组织细则；组织章程细则 <=D!/7$O  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 K`}8fU  
ascertainment of profit 确定利润 g+'=#NS}  
"Asia Clear" “亚洲结算系统” ,c }R*\  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 G?Fqm@J{XT  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 W:s`;8iM$  
Asian Development Fund [ADF] 亚洲发展基金 ]rk8Jsg  
Asian dollar bond 亚洲美元债券 phkfPvL{  
Asian dollar market 亚洲美元市场 e\o>(is  
Asian dollar rate 亚洲美元利率 N_<wiwI<  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 y8~/EyY|^  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 &USKudXmb  
asked price 沽盘；喊价；索价；卖方报价 _4~'K?  
assessable income 应评税入息 vq(ElXTO  
assessable loss 应评税亏损 G!Gbg3:4e5  
assessable profit 应评税利润 Rb!V{jQ  
assessable value 应评税值 D=ZH? d  
assessed profit 估定利润 m[l[yUw#  
assessed value 经评估价值 z#DgoA  
assessment 评税；评定；估价；评税单 C|or2  
assessment number 评税编号；估价编号 Q:rQ;/b0/  
assessment of additional tax 补加税评税 Tw`n3y?  
assessment of performance 业绩评估；实绩评价 Obj?,O  
Assessor 评税主任 Lt|'("($*  
asset price bubbles 资产价格泡沫 yxz)32B?  
asset-backed securities 具资产保证的证券 TDqH"q0  
assets accretion 资产增值 9|('*  
assets and liabilities 资产与负债 TAd~#jB9  
assets betterment statement 资产递增表；资产改进表
j*XhBWE?  
assets lending 实物放款；有抵押贷款 +c&oF,=}!P  
assets of the company passing on the death 死者去世时转移的公司资产 {`KRr:w  
assets pledged as security for liabilities 用作负债抵押的资产 Y:;]qoF  
assets portfolio 资产投资组合 hv4om+  
assets price 资产价格 L'A>IBrz  
assets quality 资产质素 j*7#1<T
 
assets realization 资产变现 }={TVs^  
assets refinancing arrangement 资产再集资安排 ~d.Z.AD  
assets securitization 资产证券化 sfo+B$4|  
assets situated outside Hong Kong 在香港以外地方的资产 \x(ILk|'c  
assets stripping 削减资产；拆卖资产 8k.<xWDU  
assets value 资产值 V{D~e0i/v  
assignee 承让人 mBtXa|PJ  
assignment 转让；转让书；转让契 8*$HS.Db'  
assignment of interest 权益转让 x@aWvrL  
assignment of letters patent and trade mark 专利证书及商标转让 9^4BqAWYrV  
assignment of property 物业转让；物业转让书 O5v)}4  
assignment right 转让权 iL48  
assignor 转让人 O3*}L2j@  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 &[Zg;r   
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Fk4T>8q2;  
associate member 附属会员 &;x*uG  
associated body corporate 相联法人团体 l>t0 H($  
associated company 相联公司；联属公司 8hZYZ /T  
associated corporation 相联法团 e$t$,3~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Quts~Q  
公认会计师公会〔英国〕 8aMm
z!S  
Association of Futures Exchange Brokers 香港期货经纪协会 ^T< HD  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 f_m~_`m  
association of underwriters 承保人组织 k x?m "a%  
assumption of control 接管 K'@lXA:  
assurance 担保；保险；转易；转易书 t(.jJ>|+*  
assurance of interest 权益的转易 Hl*V i3bQU  
at 19XX price 按一九ＸＸ年价格计算 c|2+J:}p  
at a discount 按赔价计算；按贴水价格计算；打折扣 `P43O gA  
at a premium 按溢价计算；按升水价格计算 N'@E^ rYc  
at call 通知付款；按通知 :|z.F+-/
 
at constant market price 按固定市价计算 cAQ_/>  
at constant price 按固定价格计算 25H=RTw  
at cost 按成本计算 $p)e.ZMgE  
at current market price 按当时市价计算；按现时市价计算 %8hx3N8>  
at current price 按当时价格计算；按现时价格计算 mr[+\ 5  
at factor cost 按要素成本计算；按生产要素成本计算 OTmw/#ug  
at money-of-the-day price 按付款当日价格计算 9cJ1J7y  
at or better 按指定或较佳价位〔买卖指令〕 jiGXFM2  
at par 按面值计算；平价 9Z^\b)x  
at sight 见票即付 }xb?C""q^q  
at the close 按收市盘 $MYAYj9r)  
at the opening 按开市盘 }J0HEpn4  
attestation 见证；见证条款
&0k`=?v$  
at-the-money option 平价期权 " Z2D@l  
attorney 受权人；受托代表人 9:4m@dguh-  
attornment 新拥有人承认书 g}gOAN3.  
attributable profit 可归属利润 dml,|k=  
attributable share value 可归属股份价值 1>'xmp+#  
Auckland Stock Exchange 奥克兰证券交易所 k8S`44vj  
auction 拍卖 DWXHx  
auctioneer 拍卖商 Q*W$!ZUT  
audit 审计；核数 {9;x\($&a  
Audit Commission 审计署 ~gA^tc3G  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] QnH;+k ln  
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕 @@=e-d  
audit review 帐目审查 E(miQ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Cb i;CF\{  
audited account 审计帐目；经审计的帐目 uMb[0-5  
audited annual account 经审计的周年帐目 4sM9~zC5  
audited balance sheet 经审计的资产负债表 m;oCi}fL  
auditor 核数师；核数主任；审计师 MnBHm!]&  
auditor's certificate 核数师证明书；审计师证明书 VxqoE]Dh  
auditor's report 核数师报告；审计师报告 i@o'Fc  
Aussie bond 澳元债券 |
h%0)_  
austerity budget 紧缩预算 
{D`_q
|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^"GDaM
F  
Australia All Ordinaries Index 澳洲所有普通股票指数 C)(/NGf  
Australian Dollar [AUD] 澳元 -40s  
Australian Options Market 澳大利亚期权市场 [+(fN  
Australian Securities Commission 澳洲证券事务监察委员会 )F3>  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 f=kt0  
Australian Stock Exchange 澳大利亚证券交易所 .gs:.X)TG9  
Austrian Schilling [ATS] 奥地利先令 w1:%P36H  
authentication 认证；鉴证 z:W|GDD1  
authority to purchase 委托购买证；委购书 Nf1&UgX  
authorization 认可；核准；授权；授权书 <uXQT$@?  
authorization by direction 指示授权 3!Cab/T  
authorization by instruction 指令授权 B]wfDUG  
authorization by warrant 令状授权 m*rw?nLZ  
authorization of unit trust 单位信托的认可 VmP5`):?b  
authorized agent 指定代理人 / 0y5/  
authorized capital 法定资本 KF}_|~~T  
authorized clerk 出市员 <qjolMO`  
authorized dealer 认可交易商 #|^yWw^  
authorized financial institution 认可财务机构 .&;:X
)  
authorized fund 认可基金 G`R_kg9$  
authorized fund house 获授权的基金公司；认可基金公司 mt]50}eK  
authorized institution 认可机构 !HSX:qAP$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :r+F95e  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 x%OJ3Qjj=  
authorized insurer 获授权保险人；获认可承保人 x>
[f+Tc  
authorized investment 特准投资项目 N51WY7  
authorized person 获授权人 m4 :"c"  
authorized representative 获授权代表 =0_((eXwf  
authorized share capital 法定股本 [5wU0~>'  
automated quotation system 自动报价系统 g<s;uRA4O9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] |6T"T P  
自动交易系统〔香港期货交易所有限公司〕 3Ss)i7  
automatic adjustment mechanism 自动调整机制 b0h>q$b  
automatic adjustment system 自动调整系统 UmOK7SPi  
Automatic Clearing House 自动票据交换所 #waK^B)<a  
automatic exchange rates accumulation system 自动化汇率累集系统 }-%:!*bLj  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 yPT\9"/  
automatic teller machine [ATM] 自动柜员机 Py~N.@(:1u  
autopay 自动转帐 Vh8RVFi;c  
available assets 可用资产 9}#9i^%}  
available fiscal reserve 现存财政储备 ~vstuRRST  
available profit 可用利润 /A>1TPb09"  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 yYPFk  
average 平均；平均数；海损 $##
LSTA  
average basic salary 平均基本薪金 ydf;g5OZ  
average consumer expenditure 平均消费开支；一般消费开支 8rM1kOCf  
average cost 平均成本 LT6VZ,S  
average cost of land production 增辟土地平均成本 l4Qv$  
average daily turnover 平均每日成交额 p0@l581  
average daily wage rate 平均每日工资率 7&*d]#&~j  
average expenditure pattern 平均开支模式 w02t9vz  
average growth rate 平均增长率 % QI6`@Y"  
average net fixed assets 固定资产平均净值 N7}yU~j^  
average of relatives 相对价格平均数 &d i=alvv1  
average price 平均价格 _NB8>v
  
average propensity to consume 平均消费倾向；一般消费倾向 @+(a{%~7y  
average propensity to save 平均储蓄倾向；一般储蓄倾向 6M X4h  
average rate 平均率 kd+tD!:F(  
average revenue 平均收入；平均收益 8e}8@[h  
average stock 平均库存；平均存货 %\?Gzc_  
average yearly rent 平均年租 &~sk7iGi  
avoidance of double taxation 避免双重课税 ZY-mUg  
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 hv8j$2m  
V9<CeTl'  
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