一些有用的会计术语(也不知道发的地方对不对)A

A: d%"@#bB  
A share Ａ股；甲类股份 }@t'rK[  
abatement of tax 减税；减扣免税额 i(TDJ@}  
ABN AMRO Bank N.V. 荷兰银行 tI6USN%  
above-the-line expenditure 线上项目支出；经常预算支出 }G0.Lq+a  
above-the-line receipt 线上项目收入；经常预算收入
{mq$W  
ABSA Asia Limited 南非联合亚洲有限公司 )l81R  
absolute change 绝对数值变更 2+hfbFu,1  
absolute expenditure 实际开支 Xj&~N;Ysb  
absolute guideline figure 绝对准则数字 fuwpp  
absolute interest 绝对权益 "!4>gg3r  
absolute order of discharge 绝对破产解除令 Toa#>Z*+Rb  
absolute profit margin 绝对利润幅度 XzTH,7[n  
absolute value 实值；绝对值 }<x!95  
absolutely vested interest 绝对既得权益 V-o`L`(F`  
absorbed cost 已吸收成本；已分摊成本 #h|,GvmF<b  
absorption 吸收；分摊；合并 lQ(BEv"2G[  
absorption rate 吸收率；摊配率；分摊率 Tef3 Z6  
ACB Finance Limited 亚洲商业财务有限公司 _S7M5{U_  
acceptable form of reciprocity 合理的互惠条件 3C5D~9v  
acceptable rate 适当利率；适当汇率 EIl$"^-  
acceptance agreement 承兑协议 >@92K]J  
acceptance for honour 参加承兑 [n@!=T  
acceptor 承兑人；接受人；受票人 |<o>$;mZ  
acceptor for honour 参加承兑人 8;dbU*  
accident insurance 意外保险 %W|Zj QI^  
Accident Insurance Association of Hong Kong 香港意外保险公会 &?ed.V@E5  
accident insurance scheme 意外保险计划 Hi 0df3t  
accident year basis 意外年度基准 3qwYicq,  
accommodation 通融；贷款 qCFXaj   
accommodation bill 通融票据；空头票据 "Z1&z-   
accommodation party 汇票代发人 %2FCpre;  
account balance 帐户余额；帐户结余 I}CA-8  
account book 帐簿 DcvmeGl  
account collected in advance 预收款项 M`,Z#)Af  
account current book 往来帐簿 3Tte8]0  
account of after-acquired property 事后取得的财产报告 #p:jKAc3  
account of defaulter 拖欠帐目 f;; S  
account payable 应付帐款 !B38! L  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 P+cFp7nC  
account receivable 应收帐款 ?;=Y1O7N(  
account receivable report 应收帐款报表 9Z_OLai  
account statement 结单；帐单；会计财务报表 q@!H^hd}  
account title 帐户名称；会计科目 UHDI9>G~,  
accountant's report 会计师报告 u:>3j,Cs  
Accountant's Report Rules 会计师报告规则 ~k<31 ez  
accounting and auditing procedure 会计与审计程序；会计与核数程序 E)Epr&9S  
Accounting Arrangements 《会计安排》 WoT z'  
accounting basis 会计基础 FT?1Q'  
accounting by Official Receiver 破产管理署署长呈交的帐目 _WkcJe`  
Accounting Circular 《会计通告》 7Mbt*[n  
accounting class 会计类别 +!Gr`&w*)  
accounting date 记帐日期；会计结算日期 \:)o'-  
accounting for money 款项核算 >"My\o  
Accounting Officer 会计主任 {~{s=c0  
accounting period 会计报告期；会计期 af5`ktx  
accounting policy 会计政策；会计方针 /xbF1@XtL  
accounting practice 会计惯例 ;.[$  
accounting principle 会计准则 %'g-%2C?  
accounting record 会计记录 |~vQ0D  
accounting report 会计报告 ;{C{V{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~m=%a  
Accounting Society of China 中国会计学会 }u*@b10  
accounting statement 会计报表 >Ti2E+}[M  
accounting system 会计制度；会计系统 
0Y`tj  
accounting transaction 会计事项；帐务交易 Pj5#G0i%  
accounting treatment 会计处理 OU5|m%CmO  
accounting year 会计年度 m6ws#%|[  
accretion 增值；添加 .F$AmVTN  
accrual 应计项目；应累算数目 uM6!RR!~  
accrual basis 应计制；权责发生制 ~oR&
0et  
accrual basis accounting 应计制会计；权责发生制会计 10C91/  
accrue 应累算；应计 av$_hEjo|D  
accrued benefit 应累算利益 = y,avR  
accrued charges 应计费用 J^a"1|  
accrued cumulative preference share dividend 应累算的累积优先股股息 sWCm[HpG  
accrued expenses 应累算费用 [<I `slK  
accrued interest payable 应付利息；应计未付利息 zi&d  
accrued interest receivable 应收利息；应计未收利息 <UL|%9=~  
accrued right 累算权益 9<r}
s  
accruing profit 应累算的利润 p%y\`Nlgdx  
accumulated fiscal reserve 累积财政储备 Y,"MQFr(o  
accumulated profit 累积利润；滚存溢利 *U^hwL  
accumulated reserve 累积储备 2cL)sP}  
accumulation of surplus income 累积收益盈余 :|mkI#P.  
acquired assets 既得资产 :pu{3-n.  
acquisition 收购；购置；取得 4gNRln-
 
acquisition cost 购置成本 ~,65/O  
acquisition expenses 购置费用 ti2_kYq  
acquisition of 100% interest 收购全部股权 JX<W[P>M  
acquisition of control 取得控制权 y$Noo)Z  
acquisition of fixed assets 购置固定资产 QYb?;Z  
acquisition of shell “买壳” e%Xf*64  
acquisition price 收购价 j7 3@Yi%  
act of God 天灾 0-~x[\>>  
acting partner 执事合伙人 [$Bb'],k  
active market 买卖活跃的市场；交投畅旺的市场；旺市 >Ga1p'8FtU  
active partner 积极参与的合伙人 ymCIk/\  
active trading 交投活跃 k0uwG'(z9  
actual circulation 实际流通 oKJ7i,xT  
actual cost 实际成本 Oo .Qz
 
actual expenditure 实际开支；实际支出 ABDUp:  
actual income 实际入息；实际收入；实际收益 pREYAZh  
actual market 现货市场 {4q:4i  
actual price 现货价；实际价格 Ax*~[$$~%  
actual profit 实际利润 E,:pIw  
actual quotation 实盘；实际价位；实际报价 'U0I.x(  
actual year basis 按实际年度计算 3pH`]m2  
actuals 实货 A:J{  
actuarial investigation 精算调查 4N0nU  
actuarial principle 精算原则  (t['  
actuarial report 精算师报告 e>Y2q|S85  
Actuarial Society of Hong Kong 香港精算学会 W+S; Do  
actuarial valuation 精算师估值 O;sQPG,v  
actuary 精算师 <%7 V`,*g/  
ad referendum agreement 暂定协议；有待覆核的协定 cT
TE]ix]  
ad valorem duty 从价税；按值征税 sZDJ+  
ad valorem duty system 从价税制 j'x{j %U  
ad valorem fee 从价费 >7q,[:(gs  
ad valorem tariff 从价关税 gD=5M\  
additional allowance 额外免税额 "uC*B4`  
additional amount for unexpired risk 未过期风险的额外款额 K7VG\
Ec  
additional assessable profit 补加应评税利润 jdf@lb=5l  
additional assessment 补加评税 y]%,Y=%X  
additional commitment 额外承担 9iNns;^`q  
additional commitment vote 额外承担拨款 F
;&e5G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 u.FDe2|[)  
additional dependent parent allowance 供养父母额外免税额 _?c.
3+;s  
additional provision 额外拨款 r2'rfpQ  
additional stamp duty 附加印花税 "-:\-sMt{  
additional tax 补加税罚款；补加税款 (\>'yW{f  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 ,4,c-   
adjudged bankrupt 被裁定破产 [0#hgGO]P  
adjudicated bankrupt 裁定破产人 0Wm-`ZA  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 S$WM&9U  
adjudication of bankruptcy 裁定破产；宣告破产 elB 8   
adjudication of insolvency 裁定无力偿还债务 Zw{tuO7}K  
adjusted actual 经调整的实数；调整后的实数  RZ%X1$  
adjusted current assets 经调整的流动资产；调整后的流动资产 jtY~-@*  
adjusted figure 经调整的数字；调整后的数额 VAt9JE;#  
adjusted liabilities 经调整的负债；调整后的负债 -=IM8Dny  
adjusted loss 经调整的亏损；调整后的亏损 [1GEe
 
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 J,Ap9HJt  
adjusted profit 经调整的利润；调整后的利润 - S-1<xR  
adjusted surplus 经调整的盈余额；调整后的盈余额 S>E.*]_  
adjusted value 经调整的价值；调整后的价值 $'*BS  
adjustment 调整；修订；理算〔保险〕 r ngw6?`n-  
adjustment centre 调剂中心 gAP}KR#T  
adjustment lag 调整过程的时间差距；调整时差 j@!}r|-T  
adjustment mechanism 调整机制 -rlX<(pl)  
adjustment of loss 亏损调整 -`EoTXT*U  
adjustment process 调整过程；调整程序 RkwY3s"  
adjustment range 调整幅度 j56 An6g  
administered exchange rate 受管制汇率 0&@pX~h:  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 c<e\JJY5?  
administration expenses 行政费用 $twF93u$  
administration fee 手续费；行政费 %Ege^4PE  
administration in bankruptcy 破产管理 J7vpCw2ni  
administration order 遗产管理令 3fTI&2:  
administrator 管理人；遗产管理人 I|z#Aoc  
administrator of the estate 遗产管理人 eov-"SJ
B  
admission of debt 债项承认书 Y_sVe  
admission of proof 接纳债权证明 ]'/]j  
advance 放贷款项；垫付款项；预支款项；预付款项 R2W_/fsG  
advance account 暂支帐目；预付款帐户 Q$j48,e  
advance compensation 预付补偿金 *xP:7K  
advance from shareholder 股东垫款 ^ni_%`Ag  
advance pending reimbursement 预支以待日后付还 n.RhA-O  
advanced economy 先进经济体系 7d)' y  
advancement 预付；预付财产 ;i>E@  
advances warrant 垫款令 |lV9?#!  
advancing 贷出 Bx4GFCdifC  
adverse balance 逆差 ^i\1c-/  
adverse exchange 逆汇 09s}@C  
advertisement addressed to shareholders 在报章刊登的致股东通告 gwT,D.'Ut  
advice for collection 托收通知书 |vzWSm  
advice of drawing 提款通知书；汇票通知书 ~#\#!H7  
advice of payment 付款通知 F JhVbAMd  
Advisory Committee [Securities and Futures Commission] He3zV\X[Z  
谘询委员会〔证券及期货事务监察委员会〕 A!yLwkc:5  
Advisory Committee on Diversification 经济多元化谘询委员会 s#ZH.z@J  
affidavit 誓章；遗产申报誓章 P.DWC'IBN  
affidavit of no receipt 述明无收款的誓章 ?F{xDfqw  
affiliate 联号；联营公司；附属公司 ^j}sS!p  
affiliated company 附属公司；联号；联营公司 0+LloB  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
H>6;I  
affordability 负担能力 IIiN1 Lu,5  
African Development Bank [AfDB] 非洲开发银行 mM>|fHGA  
after-acquired property 事后取得的财产 f4}6$>)  
after-hours dealing 市后交易 "@$STptkc  
after-tax profit 税后盈利；税后利润；税后溢利 ?UDO%`X  
agency agreement 代理协议 #"-^;Z  
agency expenses 代理机构的开支 :`1g{8.+  
agency fee 代理费 &S]v+wF  
Agency Law 《代理法》 ~7'.{VrU  
agent 代理人；承销人 i{qURP}.  
agent of company 公司代理人 /GGu` f  
agent's fee 代理人费；经纪费 ^iS:mt  
aggregate 总计；总数；总体数字 }4%)m  
aggregate amount 总款额；总额 |Eu~=J7@  
aggregate assets and liabilities 总体资产与负债 vI}S6-"<  
aggregate at constant price 按固定价格计算的总体数字 k
]pD3.QJ  
aggregate demand 总需求 1s[-2^D+EM  
aggregate gross position 总持仓量 'U$VOq?!  
aggregate limit 总限额 !Jl0Eu  
aggregate of salaries tax 合计薪俸税 tC-KW~&  
aggregate performance 总体表现；总体业绩 [HDO^6U  
aggregate supply 总体供应 %tQ{Hf~  
aggregate surplus 总盈余 _!p3M3"$B  
aggregate total 整体总额 ,6\f4/  
aggregate value 总值；合计价值 Z]\^.x9S  
aggregated basis 合计基准 ',Pk>f]AB-  
aggregated net chargeable income 合计应课税入息实额 X(28xbd|  
aggregation 合并计算；合计；总和 4[0?F!%  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?ovGYzUZ  
aggregation of property 财产的总和 {`CWz
k?  
agio 差价；贴水 -$z"74  
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》 'PYqp&gJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment w8I&:"^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》 |9Ks13?Ck  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,8nZzVo  
《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》 ODA#vAc!  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment @ibPL+~-_  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 wJ*
-K-  
agreement for a settlement 授产协议 Cbs4`D
,  
agreement for assignment 转让协议 $OoN/^
kv  
agreement for sale 售卖协议；买卖协议 ld:alEo  
agreement for sale and purchase 买卖协议 ?4Juw?  
agreement for the payment of interest 支付利息协议 2_b'mepV  
agreement for the repayment of money 还款协议 %v:h]TA  
agreement of reinsurance 再保险协议 K/m)f#  
Agricultural Bank of China 中国农业银行 %
ab)Gs  
air passenger departure tax 飞机乘客离境税 8lSn*;S,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 /C2f;h(1  
airport tax 机场税 v1g5(  
alcohol duty 酒精税 UDtbfc7bk  
alienation 让与；让渡；转让 4,ynt&  
alimony 生活费；赡养费 Ltd?
#HP  
All Ordinaries Index [AOI] 所有普通股指数 F>(#Af9  
all risks 全险；综合险 BG0Mj2  
All Sales Record for Stock Market 《股票市场成交报告》 YKOO(?lv  
Allied Capital Resources Limited 新联财务有限公司 $=xQX  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~<OjXuYu  
allocation letter 拨款信件 i/~QJ1C  
allocation of fund 分配款项；预留款项 C-^%g[#  
allocation of profit 利润分配；溢利分配 Z1&GtM  
allocation warrant 拨款令 [Fj+p4*N  
allotment 分配；配股 9|A-oS  
allotment notice 股份配售通知；配股通知 &ntP~!w  
allotment of shares 股份分配 13_~)V  
allowable 可获宽免；免税的 bRz^=  
allowable business loss 可扣除的营业亏损 -7z y  
allowable expenses 可扣税的支出 *oX]=u&  
allowance 免税额；津贴；备抵；准备金 pQ(eF0KG  
allowance for debts 债项的免税额 _Ge^ -7  
allowance for depreciation by wear and tear 耗损折旧免税额 5=h'!|iY  
allowance for funeral expenses 殡殓费的免税额 5po'(r|U  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 e0WSHg=6@  
allowance for repairs and outgoings 修葺及支出方面的免税额 C!k9JAa$Z  
allowance to debtor 给债务人的津贴 yZ)aKwj%U  
alteration of capital 资本更改 b\j&!_   
alternate trustee 候补受托人 L(2P|{C  
amalgamation 合并 |QNLO#$ -  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 O| 6\g>ew  
ambit of charges 征税范围；收费范围 wW! r}I#  
amended valuation 经修订的估值 X+E\]X2  
American Commodities Exchange 美国商品交易所 Dke($Jr{  
American Express Bank Limited 美国运通银行 Yj7= T%5  
American Stock Exchange 美国证券交易所 6aZt4Lw2\  
amortization 摊销 /,N!g_"Z  
amount due from banks 存放银行同业的款项 >dvWa-rNUT  
amount due from banks abroad 存放海外银行同业的款项 s?x>Yl %  
amount due from holding companies 控股公司欠款 'BdmFKy1  
amount due from local banks 存放本港银行同业的款项 ^!p<zZ  
amount due to banks 银行同业的存款 +[8Kl
=]L  
amount due to banks abroad 海外银行同业的存款 Y!1^@;)^  
amount due to holding companies 控股公司存款 cm 9oG  
amount due to local banks 本港银行同业的存款 C6V&R1"s  
amount due to outport banks 外埠银行同业的存款 0"qim0%|DF  
amount for note issue 发行纸币的款额 !eAdm  
amount of bond 担保契据的款额 !:O/|.+Vmf  
amount of consideration 代价款额 nHA`B.:B  
amount of contribution 供款数额 fqk Dk  
amount of indebtedness 负债款额 Tb0;Mbr  
amount of principal of the loan 贷款本金额 PUjoi@]  
amount of rates chargeable 应征差饷数额 Ie&b<k  
amount of share capital 股本额 hp]ng!I{\u  
amount of sums assured 承保款额 +fP/|A8P  
amount of variation 变动幅度 'W?v.W &  
amount of vote 拨款数额 3ES[ N.V#  
amount payable 应付款额 `\F%l?aY  
amount receivable 应收款额 Cs[7%
j  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 g y e(/N+I  
analysis 分析 <.=#EV^i  
ancillary risk 附属风险 [bi3%yWh  
annual account 周年帐目；周年帐目报表；年度决算；年结 vMZ7uO  
annual accounting date 年结日期 L_lDFF  
annual allowance 每年免税额；年积金；年度津贴；年津 (4/]dTb  
annual balance 年度余额 _{c|o{2sj  
annual disposable income 每年可动用收入 &I}T<v{f  
annual estimates 周年预算 Q),3&4pM  
annual fee 年费 NB W%.z  
annual general meeting 周年大会 lKV\1(`  
annual growth rate 年增率；每年增长率 jq("D,  
annual long-term supplement 长期个案每年补助金 ,v}?{pc  
annual pensionable emolument 可供计算退休金的年薪 *L;pcg8{  
annual report 年报 Q%n{*py  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +r-dr>&H@  
annual return 周年报表；周年申报表；每年报税表格 >)n4sMq  
Annual Return Rules 《周年报表规则》 S\3AW,c]w  
annual review of consumer prices 每年消费物价回顾 l4mUx`!  
annual roll-forward basis 逐年延展方式 b%[nB  
annual salary 年薪 WE.$at{*h  
annual statement 年度报表；年度决算表 u3*NO )O  
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 $vTAF-~Ql  
annuitant 年金受益人 &8Jg9#  
annuity 年金 9o`7Kc/g  
annuity contract 年金合约 (,Ja  
annuity on human life 人寿年金 qF{DArc  
antecedent debt 先前的债项 ne"?90~  
ante-dated cheque 倒填日期支票 x!C8?K=|  
anticipated expenditure 预期开支 W%>i$:Qq  
anticipated net profit 预期纯利 XYb^Cs;  
anticipated revenue 预期收入 KZrMf77=  
anti-inflation measure 反通货膨胀措施 iF [?uF  
anti-inflationary stance 反通货膨胀立场 hEv=T'*,K)  
apparent deficit 表面赤字 CP]S-o}yd  
apparent financial solvency 表面偿债能力 o=-Vt,2{  
apparent partner 表面合伙人 b\?7?g  
application for personal assessment 个人入息课税申请书 ljYpMv.>xG  
application of fund 资金应用 . Z*j!{@c  
application to release as liquidator and to destruct the books of accounts and documents # cN_y  
申请免除清盘人职务及毁灭帐簿与文件 mWli}j#  
appointed actuary 委任精算师 ~&DB!

6*  
appointed auditor 委任核数师；委任审计师 0i5y(m&7  
appointed trustee 委任的受托人 bB:r]*_ s]  
appointer 委任人 fou_/Nrue  
apportioned pro rata 按比例分摊 SE;Tujwhqi  
apportionment 分配；分摊 {K45~ha9!m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #*Yi4Cn<  
apportionment formula 分摊方程式 Y^f94s:2S  
apportionment of estate duty 遗产税的分摊
hgweNRTh!  
appraisal 估价；评估 .# 6n  
appreciable growth 可观增长 \K?(  
appreciable impact 显着影响 cPq Dsl3  
appreciable increase 可观增长 80?6I%UB<  
appreciation 增值；升值 .:{h{@a  
appreciation against other currencies 相对其他货币升值 =% q?Cr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 11)/] ?/j  
appreciation tax 增值税 }XX~ W}M(\  
appropriation 拨款；拨用；拨付 4d^ \l!  
appropriation account 拨款帐目 MX!u$ei  
Appropriation Bill 拨款法案 "U%n0r2  
appropriation-in-aid system 补助拨款办法 axK6sIxx  
approved assets 核准资产 CxbSj,  
approved basket stock 认可一篮子证券 *GbVMW[A>  
approved budget 核准预算 I*A0?{  
approved charitable donation 认可慈善捐款 3Q'[Ee2-3  
approved charitable institution 认可慈善机构 ~A`&/U  
approved currency 核准货币；认可货币 HzRX$IKB3(  
approved estimates 核准预算 O{k89{  
approved estimates of expenditure 核准开支预算 [=F>#8=  
approved overseas insurer 核准海外保险人 gppBFS  
approved overseas trust company 核准海外信托公司 bp]^EVx  
approved pooled investment fund 核准汇集投资基金 Hp)X^O"  
approved provident fund scheme 认可公积金计划 n7IL7?!o  
approved provision 核准拨款 [G{rHSK5tQ  
approved redeemable share 核准可赎回股份 CM%|pB/z  
approved regional stock 认可地区性证券 < /;Q8;
0  
approved retirement scheme 认可退休金计划 V$/u  
approved subordinated loan 核准附属贷款 Em e'Gk  
arbitrage 套戥；套汇；套利 #XTY7,@P  
arbitrageur 套戥者；套汇者 [3O^0-:6E  
arbitrary amount 临时款项 lx\qp`w  
arrangement 措施；安排；协定 0U8
2f1ei  
arrears 欠款 :+~KPn>w5  
arrears of pay 欠付薪酬 _PXG AS  
arrears of revenue 逾期未收税款；逾期未收的帐项 q>_vE{UB  
articles of association 组织章程；组织细则；组织章程细则 =n@F$/h  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 0a"igH}  
ascertainment of profit 确定利润 D JLiZS  
"Asia Clear" “亚洲结算系统” vkd[:CC  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 B4]AFRI  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 m#oh?@0}  
Asian Development Fund [ADF] 亚洲发展基金 )W&o?VRfO  
Asian dollar bond 亚洲美元债券 GWF/[%  
Asian dollar market 亚洲美元市场 qbS'|--wH  
Asian dollar rate 亚洲美元利率 &/Eg2  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Lw*;tL<,  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ]43alf F#  
asked price 沽盘；喊价；索价；卖方报价 uYFMv=>j  
assessable income 应评税入息 3/X-Cr+d  
assessable loss 应评税亏损 s%eyW _  
assessable profit 应评税利润 )O,wRd>5  
assessable value 应评税值 ;mEwQ  
assessed profit 估定利润 N>
+P WE$  
assessed value 经评估价值 S8 :"<B)  
assessment 评税；评定；估价；评税单 uxWFM $  
assessment number 评税编号；估价编号 V,V*30K5  
assessment of additional tax 补加税评税 6}ce1|mkg/  
assessment of performance 业绩评估；实绩评价 41u*w2j  
Assessor 评税主任 1hl
]W+9  
asset price bubbles 资产价格泡沫 B\\6#  
asset-backed securities 具资产保证的证券 Lp_$?MCD.  
assets accretion 资产增值 `/z_rqJ0CL  
assets and liabilities 资产与负债 k@#5$Ejc2  
assets betterment statement 资产递增表；资产改进表 ,zQo {.  
assets lending 实物放款；有抵押贷款 U
1OFDXHG  
assets of the company passing on the death 死者去世时转移的公司资产 c\At0.QCA  
assets pledged as security for liabilities 用作负债抵押的资产 AgIazv1  
assets portfolio 资产投资组合 P Q7A~dw9  
assets price 资产价格 Y
4d3n  
assets quality 资产质素 XMGx^mn  
assets realization 资产变现 /QQ8.8=5  
assets refinancing arrangement 资产再集资安排 |+>uA[6#  
assets securitization 资产证券化 {3VZ3i  
assets situated outside Hong Kong 在香港以外地方的资产 pD"YNlB^  
assets stripping 削减资产；拆卖资产 /D]Kkm)  
assets value 资产值 *c{wtl@  
assignee 承让人 A]7<'el=  
assignment 转让；转让书；转让契 >ajuk  
assignment of interest 权益转让 *myG"@P4hW  
assignment of letters patent and trade mark 专利证书及商标转让 a Sf/4\  
assignment of property 物业转让；物业转让书 #kyl?E  
assignment right 转让权 oBr.S_Qe  
assignor 转让人 }^9]jSq5  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 l71gf.4g  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 BT]ua]T+  
associate member 附属会员 0
o;O`/x  
associated body corporate 相联法人团体 'l~6ErBSg  
associated company 相联公司；联属公司 oh6B3>>+  
associated corporation 相联法团 rz6uDJ"  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] :p' VbQZ{  
公认会计师公会〔英国〕 qz9tr  
Association of Futures Exchange Brokers 香港期货经纪协会 ~3gru>qI&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Y$g}XN*)E  
association of underwriters 承保人组织 n-$VUo  
assumption of control 接管 s2FngAM;f  
assurance 担保；保险；转易；转易书
|g%mP1O  
assurance of interest 权益的转易 ;imRh'-V6  
at 19XX price 按一九ＸＸ年价格计算 f/,tgA  
at a discount 按赔价计算；按贴水价格计算；打折扣 4e +~.5r@i  
at a premium 按溢价计算；按升水价格计算 '0:i<`qv#g  
at call 通知付款；按通知 77V .["=7  
at constant market price 按固定市价计算 9}5K6aQ  
at constant price 按固定价格计算 CswE  
at cost 按成本计算 in<}fAro6  
at current market price 按当时市价计算；按现时市价计算 yPV'pT)  
at current price 按当时价格计算；按现时价格计算 P-CB;\  
at factor cost 按要素成本计算；按生产要素成本计算 scW'AJJq  
at money-of-the-day price 按付款当日价格计算 _d@=n
K)  
at or better 按指定或较佳价位〔买卖指令〕 Bn?:w\%Ue  
at par 按面值计算；平价 YzAFC11,  
at sight 见票即付 Po
(]rQb
E  
at the close 按收市盘 9GgA6#  
at the opening 按开市盘 q_ %cbAcD  
attestation 见证；见证条款 @b2`R3}9R  
at-the-money option 平价期权 c8{]]  
attorney 受权人；受托代表人 YD\]{,F|  
attornment 新拥有人承认书 pQMtj0(y  
attributable profit 可归属利润 HG%Z"d  
attributable share value 可归属股份价值 Tv5g`/e=Ej  
Auckland Stock Exchange 奥克兰证券交易所 mf' ]O,  
auction 拍卖 ; dd Q/  
auctioneer 拍卖商 S_v(S^x6  
audit 审计；核数 M"{uX
  
Audit Commission 审计署 !"Q}R p  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] _n"Ae?
TP  
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〕 &.Q8Mi aT  
audit review 帐目审查 ymWgf6r<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;;Ds  
audited account 审计帐目；经审计的帐目 {fV}gR2  
audited annual account 经审计的周年帐目 :m'+tGs  
audited balance sheet 经审计的资产负债表 [BM*oEFPB*  
auditor 核数师；核数主任；审计师 ""{|3XJe  
auditor's certificate 核数师证明书；审计师证明书 ]X
eO0Y  
auditor's report 核数师报告；审计师报告 FB:<zmwR  
Aussie bond 澳元债券 #z!^<,  
austerity budget 紧缩预算 aRJcSV  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Jq ]:<TQ  
Australia All Ordinaries Index 澳洲所有普通股票指数 ZDx@^P y  
Australian Dollar [AUD] 澳元 f[sF:f(zI  
Australian Options Market 澳大利亚期权市场 >^$2f&z  
Australian Securities Commission 澳洲证券事务监察委员会 uS+k^ #  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 J:j<"uPm  
Australian Stock Exchange 澳大利亚证券交易所 F7MzCZvu  
Austrian Schilling [ATS] 奥地利先令 ]XA4;7  
authentication 认证；鉴证 ,FZT~?  
authority to purchase 委托购买证；委购书 06*rWu9P3  
authorization 认可；核准；授权；授权书 `zpbnxOL$T  
authorization by direction 指示授权 ^YvB9XN  
authorization by instruction 指令授权 UsQ4~e 4-  
authorization by warrant 令状授权
kforu!C  
authorization of unit trust 单位信托的认可 @kFu*"  
authorized agent 指定代理人 ~D[?$`x:  
authorized capital 法定资本 R?66b{O  
authorized clerk 出市员 ZJ,cQ+fn  
authorized dealer 认可交易商 Thr*^0$C  
authorized financial institution 认可财务机构 {g6Qv-  
authorized fund 认可基金 ;AJTytE>%  
authorized fund house 获授权的基金公司；认可基金公司 2;`=P5V  
authorized institution 认可机构 T]T;$  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }_ mT l@*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4~z?"  
authorized insurer 获授权保险人；获认可承保人 ?BA^YF  
authorized investment 特准投资项目 \5)htL1F  
authorized person 获授权人 X
z 4 x  
authorized representative 获授权代表 lb*8G  
authorized share capital 法定股本 5 BtX63  
automated quotation system 自动报价系统 _-~`03 `!  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Zm ogM7B  
自动交易系统〔香港期货交易所有限公司〕 BV`-=wRC  
automatic adjustment mechanism 自动调整机制 a4i:|
  
automatic adjustment system 自动调整系统 h*B|fy4K9U  
Automatic Clearing House 自动票据交换所 !ZRs;UZ>o  
automatic exchange rates accumulation system 自动化汇率累集系统 o>/O++7Ra  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 CjIu[S1%
 
automatic teller machine [ATM] 自动柜员机 ]rN5Ao}2  
autopay 自动转帐 <M]h{BS=  
available assets 可用资产 ra N)8w}-  
available fiscal reserve 现存财政储备 qmy%J  
available profit 可用利润 1xE]6he4{T  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ,m<H-gwa  
average 平均；平均数；海损 dq1:s1  
average basic salary 平均基本薪金 #-% A[7Cdp  
average consumer expenditure 平均消费开支；一般消费开支 JPn$FQD  
average cost 平均成本 (b,[C\RBF  
average cost of land production 增辟土地平均成本 W5L iXM  
average daily turnover 平均每日成交额 $_H`   
average daily wage rate 平均每日工资率 41a.#o  
average expenditure pattern 平均开支模式 e
M7Bc4V  
average growth rate 平均增长率 `#-P[q<v-  
average net fixed assets 固定资产平均净值 sbj(|1,ac  
average of relatives 相对价格平均数 CzCQFqXI  
average price 平均价格 xVL5'y1g B  
average propensity to consume 平均消费倾向；一般消费倾向 )vg5((C  
average propensity to save 平均储蓄倾向；一般储蓄倾向 4_v]O  
average rate 平均率 Y
wY74w:  
average revenue 平均收入；平均收益 [+m?G4[  
average stock 平均库存；平均存货 l
7{oi!   
average yearly rent 平均年租 ^ci3F<?Q=  
avoidance of double taxation 避免双重课税 >gwz,{  
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 Io4(f  
+Q=1AXe  
给你加分了