一些有用的会计术语(也不知道发的地方对不对)A

A: a6k(O8Ank3  
A share Ａ股；甲类股份 ">vYEkZ3  
abatement of tax 减税；减扣免税额 4wj|  
ABN AMRO Bank N.V. 荷兰银行 hpz*jyh8  
above-the-line expenditure 线上项目支出；经常预算支出 ME10dr  
above-the-line receipt 线上项目收入；经常预算收入 yDkDtO`K  
ABSA Asia Limited 南非联合亚洲有限公司 61rh\<bn  
absolute change 绝对数值变更 *"QE1Fum'  
absolute expenditure 实际开支 lKhh=Pc2  
absolute guideline figure 绝对准则数字 $@qs(Xwr  
absolute interest 绝对权益 <sCq x/L  
absolute order of discharge 绝对破产解除令 !E:Vn *k;  
absolute profit margin 绝对利润幅度 %Rsf6rJ  
absolute value 实值；绝对值 =W
y`X0h  
absolutely vested interest 绝对既得权益 .iN*V|n  
absorbed cost 已吸收成本；已分摊成本 J_[[BJ&}x  
absorption 吸收；分摊；合并 nM.?Q}yO~  
absorption rate 吸收率；摊配率；分摊率 eeJt4DV8v  
ACB Finance Limited 亚洲商业财务有限公司 B%g:
Z  
acceptable form of reciprocity 合理的互惠条件 Nb!6YY=Ez-  
acceptable rate 适当利率；适当汇率 eZod}~J8  
acceptance agreement 承兑协议 ocuVDC  
acceptance for honour 参加承兑 |o=\9:wV  
acceptor 承兑人；接受人；受票人 !>2\OSp!  
acceptor for honour 参加承兑人 7fTg97eF  
accident insurance 意外保险 HFx"fT  
Accident Insurance Association of Hong Kong 香港意外保险公会 eW*ae;-  
accident insurance scheme 意外保险计划 >eTgP._  
accident year basis 意外年度基准 @o
c%4~zl  
accommodation 通融；贷款 ]vkHU6d  
accommodation bill 通融票据；空头票据 .f<VmUca  
accommodation party 汇票代发人 fYQi#0drn  
account balance 帐户余额；帐户结余 i`nw"8  
account book 帐簿 ryp$|?ckJ  
account collected in advance 预收款项 #Xw[
i  
account current book 往来帐簿 .nF  
account of after-acquired property 事后取得的财产报告 kq.h\[  
account of defaulter 拖欠帐目 vgW1hWmHJ  
account payable 应付帐款 l 75{JxZX  
account payee only [A/C payee only] 只可转帐；存入收款人帐户 O-lh\9{'R  
account receivable 应收帐款 OZ14-}Lr5  
account receivable report 应收帐款报表 U>-#('  
account statement 结单；帐单；会计财务报表 |Sv#f2`  
account title 帐户名称；会计科目 2[&-y[1  
accountant's report 会计师报告 $~@096`QL<  
Accountant's Report Rules 会计师报告规则 PW//8
lsR  
accounting and auditing procedure 会计与审计程序；会计与核数程序 >Wit"p  
Accounting Arrangements 《会计安排》 ZFuJ2 :  
accounting basis 会计基础 6ym)F!t8l  
accounting by Official Receiver 破产管理署署长呈交的帐目 |wb(rua  
Accounting Circular 《会计通告》 ?| LB:8  
accounting class 会计类别 hGo|2@sc  
accounting date 记帐日期；会计结算日期 8U:dgXz  
accounting for money 款项核算 EbYH?hPo  
Accounting Officer 会计主任 O#5( U.E  
accounting period 会计报告期；会计期 cASHgm  
accounting policy 会计政策；会计方针 <IDzv'  
accounting practice 会计惯例 0:+uw` %  
accounting principle 会计准则 kBT}Siw  
accounting record 会计记录 ,Y8X"~{A  
accounting report 会计报告 h5JwB<8  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 N b[o6AX  
Accounting Society of China 中国会计学会 ~rX6owBq  
accounting statement 会计报表 %e<dV\x?T  
accounting system 会计制度；会计系统 u\geD  
accounting transaction 会计事项；帐务交易 \J:T]  
accounting treatment 会计处理 *=9#tYn~  
accounting year 会计年度 ;GT)sI  
accretion 增值；添加 Jb.u^
3R@  
accrual 应计项目；应累算数目 Ib8{+j  
accrual basis 应计制；权责发生制 yi;t  
accrual basis accounting 应计制会计；权责发生制会计 &FF. Ddt{  
accrue 应累算；应计 ?[B[ F  
accrued benefit 应累算利益 2\tj
eg  
accrued charges 应计费用 XK-x*|  
accrued cumulative preference share dividend 应累算的累积优先股股息 ,wo"(E!4e  
accrued expenses 应累算费用 rPpAg  
accrued interest payable 应付利息；应计未付利息 ({nSs5)$  
accrued interest receivable 应收利息；应计未收利息 T>%ny\?tHW  
accrued right 累算权益 JsEEAM:w  
accruing profit 应累算的利润 'R'a/ZR`B7  
accumulated fiscal reserve 累积财政储备 9:w,@Phe  
accumulated profit 累积利润；滚存溢利 "I FGW4FnL  
accumulated reserve 累积储备 $cU/Im`  
accumulation of surplus income 累积收益盈余 9ufs6z  
acquired assets 既得资产 h:sG23@=  
acquisition 收购；购置；取得 hBE>ea  
acquisition cost 购置成本 []!r|R3  
acquisition expenses 购置费用 TPFmSDq  
acquisition of 100% interest 收购全部股权 f:&OOD o  
acquisition of control 取得控制权 U?j>28  
acquisition of fixed assets 购置固定资产 PSR`8z n
 
acquisition of shell “买壳” Y(Ezw !a  
acquisition price 收购价 (b}7Yb]#c  
act of God 天灾 H^:|`T|,  
acting partner 执事合伙人 O~'yP@&`  
active market 买卖活跃的市场；交投畅旺的市场；旺市 J\D3fh97-  
active partner 积极参与的合伙人 $QBUnLOek&  
active trading 交投活跃 z35Rjhj9  
actual circulation 实际流通 yP4.Z9  
actual cost 实际成本 \U>Kn_7m  
actual expenditure 实际开支；实际支出 '\\Cpc_g  
actual income 实际入息；实际收入；实际收益 PuCA @qY  
actual market 现货市场 4F6o  
actual price 现货价；实际价格 /-4B)mL  
actual profit 实际利润 xG/qDc  
actual quotation 实盘；实际价位；实际报价 t+J
6P)=  
actual year basis 按实际年度计算 i4rF~'h@  
actuals 实货 + qqN  
actuarial investigation 精算调查 $i>VI  
actuarial principle 精算原则 M?zAkHNS$  
actuarial report 精算师报告 {=7i}xY]T  
Actuarial Society of Hong Kong 香港精算学会  Bt3=/<.\  
actuarial valuation 精算师估值 S Tk#hhx  
actuary 精算师 JHH&@Cn  
ad referendum agreement 暂定协议；有待覆核的协定 1tz .e\  
ad valorem duty 从价税；按值征税 >v,j;[(  
ad valorem duty system 从价税制 (r\h dLX  
ad valorem fee 从价费 T["(YFCByg  
ad valorem tariff 从价关税 P[8N58#  
additional allowance 额外免税额 Hvo27THLo  
additional amount for unexpired risk 未过期风险的额外款额 Y{tuaBzD  
additional assessable profit 补加应评税利润 ++"PPbOe&D  
additional assessment 补加评税
K({,]<l5  
additional commitment 额外承担 >{Z=cv/6o  
additional commitment vote 额外承担拨款 ZhaOH5{9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 hO@3-SRa,k  
additional dependent parent allowance 供养父母额外免税额 yv4PK*  
additional provision 额外拨款 KZfRiCZ  
additional stamp duty 附加印花税 Lo9?,^S  
additional tax 补加税罚款；补加税款 Vnb#N4vR  
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书 <U pjAuG8  
adjudged bankrupt 被裁定破产 }h6z&:qA[?  
adjudicated bankrupt 裁定破产人 TN`:T.B  
adjudication fee 裁定费；评定印花税额手续费；评估契据费 yo?Q%w'Nh  
adjudication of bankruptcy 裁定破产；宣告破产 xR`2+t&t  
adjudication of insolvency 裁定无力偿还债务 jpv,0(  
adjusted actual 经调整的实数；调整后的实数 cSk}53  
adjusted current assets 经调整的流动资产；调整后的流动资产 ", )  
adjusted figure 经调整的数字；调整后的数额 5VbNWrw  
adjusted liabilities 经调整的负债；调整后的负债 i%8 sy  
adjusted loss 经调整的亏损；调整后的亏损 :XZ pnjj  
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 :zRboqe(cc  
adjusted profit 经调整的利润；调整后的利润 uK5x[m
 
adjusted surplus 经调整的盈余额；调整后的盈余额 oH"N>@Vl  
adjusted value 经调整的价值；调整后的价值 F|Q#KwN  
adjustment 调整；修订；理算〔保险〕 ^T,cXpx|  
adjustment centre 调剂中心 I0RWdOK8K  
adjustment lag 调整过程的时间差距；调整时差 *$D-6}Oay  
adjustment mechanism 调整机制 y8z%s/gRh  
adjustment of loss 亏损调整 &}1)]6q$  
adjustment process 调整过程；调整程序 L{p-'V  
adjustment range 调整幅度 +KNr1rG  
administered exchange rate 受管制汇率 j3&*wU_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 j]&{ @Y  
administration expenses 行政费用 G].KJ5,y  
administration fee 手续费；行政费 'VEpVo/  
administration in bankruptcy 破产管理 {hz:[  
administration order 遗产管理令 o7zfD94I  
administrator 管理人；遗产管理人 K^\9R  
administrator of the estate 遗产管理人 qr6jn14.c  
admission of debt 债项承认书 */E{s?  
admission of proof 接纳债权证明 fif<[Ax  
advance 放贷款项；垫付款项；预支款项；预付款项 _yUFe&  
advance account 暂支帐目；预付款帐户 90}B*3x  
advance compensation 预付补偿金 '%N)(S`O7P  
advance from shareholder 股东垫款 KL4/"$l]  
advance pending reimbursement 预支以待日后付还 Q@
n kT1o  
advanced economy 先进经济体系 e IA=?k.y  
advancement 预付；预付财产 J]B5w{??b  
advances warrant 垫款令 `l"~"x^Rr  
advancing 贷出 {eUfwPAa3  
adverse balance 逆差 D9en  
adverse exchange 逆汇 h[T3WE  
advertisement addressed to shareholders 在报章刊登的致股东通告 e AjtWqg  
advice for collection 托收通知书 [dMxr9M  
advice of drawing 提款通知书；汇票通知书 :^a$ve3(Jq  
advice of payment 付款通知 ,-)1)R\.  
Advisory Committee [Securities and Futures Commission] N{g=Pf?I}  
谘询委员会〔证券及期货事务监察委员会〕 zhE7+``g  
Advisory Committee on Diversification 经济多元化谘询委员会 =C|^C  
affidavit 誓章；遗产申报誓章 J~.kb k  
affidavit of no receipt 述明无收款的誓章 qa6~N3*  
affiliate 联号；联营公司；附属公司 pdSyx>rJ  
affiliated company 附属公司；联号；联营公司 *gVv74;;  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ez{&Y>n  
affordability 负担能力 6bba}P  
African Development Bank [AfDB] 非洲开发银行 LKcrr
;  
after-acquired property 事后取得的财产 UhK,H   
after-hours dealing 市后交易 GWKefH  
after-tax profit 税后盈利；税后利润；税后溢利 3yN1cd"#?  
agency agreement 代理协议 BL67sva;  
agency expenses 代理机构的开支 51x,[y+Xe  
agency fee 代理费 :cTi$n  
Agency Law 《代理法》 if>] )g2lr  
agent 代理人；承销人 RMK U5A7  
agent of company 公司代理人 X;h~s:LM  
agent's fee 代理人费；经纪费 y1X.Mvc  
aggregate 总计；总数；总体数字 4a-wGx#h  
aggregate amount 总款额；总额 .Ko`DH~!,C  
aggregate assets and liabilities 总体资产与负债 x5ia<V>=d  
aggregate at constant price 按固定价格计算的总体数字 2+PIZ6=hN  
aggregate demand 总需求 0P(}e[~Z  
aggregate gross position 总持仓量
M &J*I  
aggregate limit 总限额 ]mSVjF3l  
aggregate of salaries tax 合计薪俸税 ?L^ Gu ]y  
aggregate performance 总体表现；总体业绩 . {I7sUQ  
aggregate supply 总体供应 =%LS9e^7D  
aggregate surplus 总盈余 7Y/_/t~Y  
aggregate total 整体总额 qM+T Wp  
aggregate value 总值；合计价值 YSbN=Rj  
aggregated basis 合计基准 yFG&Ir  
aggregated net chargeable income 合计应课税入息实额 ?t-2oLE  
aggregation 合并计算；合计；总和 P6Ei!t,>  
aggregation of incomes of husband and wife 夫妇入息合并计算 x%1Rp[  
aggregation of property 财产的总和 _qV_(TpS+  
agio 差价；贴水 V QI7lJV"  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ;G$FLL1   
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Cb.Aw!  
《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》 fJuJ#MX{:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment JFfx9%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》 R<
-KXT9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment &3<]FK  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +Q.[W`goV  
agreement for a settlement 授产协议 M:x(_Lu  
agreement for assignment 转让协议 v;SJgZK  
agreement for sale 售卖协议；买卖协议 sC>8[Jatd  
agreement for sale and purchase 买卖协议 2 E^P=jU`  
agreement for the payment of interest 支付利息协议 ("Zi,3"+  
agreement for the repayment of money 还款协议 -IE;5f#e  
agreement of reinsurance 再保险协议 L6T_&AiL$  
Agricultural Bank of China 中国农业银行 !SnpesTn  
air passenger departure tax 飞机乘客离境税 8Ex0[e  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 bTj,5,8i  
airport tax 机场税 k.%F!sK  
alcohol duty 酒精税 m`Z4#_s2  
alienation 让与；让渡；转让 @y+Wl*:  
alimony 生活费；赡养费 qcqf9g  
All Ordinaries Index [AOI] 所有普通股指数 2.yzR DfZ  
all risks 全险；综合险
A!c.P2  
All Sales Record for Stock Market 《股票市场成交报告》 8QU`SoS9  
Allied Capital Resources Limited 新联财务有限公司 EOL03N  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 pS0T>r  
allocation letter 拨款信件 b> |oU  
allocation of fund 分配款项；预留款项 -Db(  
allocation of profit 利润分配；溢利分配 g(1'i1  
allocation warrant 拨款令 U
u ,Re  
allotment 分配；配股 j2+&B9(  
allotment notice 股份配售通知；配股通知 )jg3`I@  
allotment of shares 股份分配 /=%4gWtr  
allowable 可获宽免；免税的 >|<6s],v  
allowable business loss 可扣除的营业亏损 =$MV3]  
allowable expenses 可扣税的支出 d<]/,BY'  
allowance 免税额；津贴；备抵；准备金 ][3 "xP  
allowance for debts 债项的免税额 ]BA8[2=m  
allowance for depreciation by wear and tear 耗损折旧免税额 sB $!X@  
allowance for funeral expenses 殡殓费的免税额 B6BOy~B0  
allowance for inflation 为通货膨胀而预留的款项；通胀准备金 "xWC49
  
allowance for repairs and outgoings 修葺及支出方面的免税额 X:YxsZQ5Y  
allowance to debtor 给债务人的津贴 \-^3Pe,  
alteration of capital 资本更改 ^VA)vLj@  
alternate trustee 候补受托人 8_>R'u[  
amalgamation 合并 l
1@:&j3h  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 S5j#&i  
ambit of charges 征税范围；收费范围 %lujme  
amended valuation 经修订的估值 -Jb I7Le  
American Commodities Exchange 美国商品交易所 t<4+CC2H  
American Express Bank Limited 美国运通银行 _$r+*nGDz  
American Stock Exchange 美国证券交易所 Rcu/ @j{O  
amortization 摊销 f.!cR3XgV  
amount due from banks 存放银行同业的款项 cng1k  
amount due from banks abroad 存放海外银行同业的款项 h-<+Pjc  
amount due from holding companies 控股公司欠款 qu?D`29  
amount due from local banks 存放本港银行同业的款项 t JJaIb6Xj  
amount due to banks 银行同业的存款 }RXm=ArN  
amount due to banks abroad 海外银行同业的存款 dme_I
vt  
amount due to holding companies 控股公司存款 "F=O   
amount due to local banks 本港银行同业的存款 _]B'C  
amount due to outport banks 外埠银行同业的存款 m$]?Jq  
amount for note issue 发行纸币的款额 ZW2U9  
amount of bond 担保契据的款额 wuPx6hC
l  
amount of consideration 代价款额 DwoO([&I  
amount of contribution 供款数额 /MA4Er r  
amount of indebtedness 负债款额 !y6 D+<k*]  
amount of principal of the loan 贷款本金额 ;:v:pg8qc  
amount of rates chargeable 应征差饷数额 )AnX[:y  
amount of share capital 股本额 J5429Soo  
amount of sums assured 承保款额 j#29L"  
amount of variation 变动幅度 zT.qNtU%  
amount of vote 拨款数额 =V(I  
amount payable 应付款额 lOql(ZH`w  
amount receivable 应收款额 Q~nc:eWD  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 NI3_wV  
analysis 分析 `U)~fu/\2M  
ancillary risk 附属风险 lV3\5AEW  
annual account 周年帐目；周年帐目报表；年度决算；年结 XJ.vj+XXb  
annual accounting date 年结日期 z`lDD  
annual allowance 每年免税额；年积金；年度津贴；年津 Wfp[)MM;  
annual balance 年度余额 [8<)^k  
annual disposable income 每年可动用收入 iJU]|t  
annual estimates 周年预算 {@k5e) Q  
annual fee 年费 O.}{s;  
annual general meeting 周年大会 H.*XoktC]  
annual growth rate 年增率；每年增长率 _E3*;  
annual long-term supplement 长期个案每年补助金 >-f`mT  
annual pensionable emolument 可供计算退休金的年薪 k\A8Z[  
annual report 年报 _L9`bzZj  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Ue! &Vm  
annual return 周年报表；周年申报表；每年报税表格  t;{/Q&C  
Annual Return Rules 《周年报表规则》 9|fg\C  
annual review of consumer prices 每年消费物价回顾 phd,Jg[  
annual roll-forward basis 逐年延展方式 4&}LYSZl  
annual salary 年薪 OT+LQ TE  
annual statement 年度报表；年度决算表 .#@*)1A#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 tAefBFu  
annuitant 年金受益人 SZNM$X|T  
annuity 年金 $0 eyp]XC\  
annuity contract 年金合约 3V2"1Ic  
annuity on human life 人寿年金 (]1n!  
antecedent debt 先前的债项  LGV"WE  
ante-dated cheque 倒填日期支票 VD,g  
anticipated expenditure 预期开支 f
M6Pw6k  
anticipated net profit 预期纯利 x8w455  
anticipated revenue 预期收入 CM_FF:<tn  
anti-inflation measure 反通货膨胀措施 ;mu^WIj  
anti-inflationary stance 反通货膨胀立场 wUv Zc  
apparent deficit 表面赤字 ;~3CuN8  
apparent financial solvency 表面偿债能力 9ELLJ@oNC  
apparent partner 表面合伙人
82{Lx7pI
 
application for personal assessment 个人入息课税申请书 CtfI&rb[  
application of fund 资金应用 #3leMZ6  
application to release as liquidator and to destruct the books of accounts and documents QOB>
TvE  
申请免除清盘人职务及毁灭帐簿与文件 h@&&.S`B  
appointed actuary 委任精算师 '(r/@%=U  
appointed auditor 委任核数师；委任审计师 !K'j[cA^  
appointed trustee 委任的受托人 P;C3{>G9  
appointer 委任人 h,"K+$  
apportioned pro rata 按比例分摊 [2:Q.Zj  
apportionment 分配；分摊 B|zJrz0q3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 r>+\9q1  
apportionment formula 分摊方程式 r3*0`Rup  
apportionment of estate duty 遗产税的分摊 A}W)La\  
appraisal 估价；评估 !RN(/ &%y  
appreciable growth 可观增长 j#rjYiYKy  
appreciable impact 显着影响 /I(IT=kp  
appreciable increase 可观增长 a"@k11  
appreciation 增值；升值 UiO%y  
appreciation against other currencies 相对其他货币升值 ],V_"\ATD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 OrNi<TY>  
appreciation tax 增值税 ~bC{
R&p  
appropriation 拨款；拨用；拨付 Yi1lvB?m  
appropriation account 拨款帐目 kaqH.e(  
Appropriation Bill 拨款法案 jvv3;lWDL.  
appropriation-in-aid system 补助拨款办法 F jsnFX;  
approved assets 核准资产 `fY
ICp  
approved basket stock 认可一篮子证券 WBvh<wTw;  
approved budget 核准预算 yPs4S?<s  
approved charitable donation 认可慈善捐款 z|E/pm$^  
approved charitable institution 认可慈善机构 (e.?). e  
approved currency 核准货币；认可货币 &
@NTedg!  
approved estimates 核准预算 `lygJI?H+{  
approved estimates of expenditure 核准开支预算 *:L-/Q)i  
approved overseas insurer 核准海外保险人 Q]?r&%Y  
approved overseas trust company 核准海外信托公司 ;6P#V`u  
approved pooled investment fund 核准汇集投资基金 =:Ahg 9  
approved provident fund scheme 认可公积金计划 QQ;<L"VW  
approved provision 核准拨款 d^p af  
approved redeemable share 核准可赎回股份 %&w 8E[  
approved regional stock 认可地区性证券 [$:M/5y9  
approved retirement scheme 认可退休金计划 Ws$
<B b  
approved subordinated loan 核准附属贷款 7L)edR[  
arbitrage 套戥；套汇；套利 Oh)s"f\N  
arbitrageur 套戥者；套汇者 (xxNQ] l-(  
arbitrary amount 临时款项 vkUXMMuf+e  
arrangement 措施；安排；协定 T%zCAfx m  
arrears 欠款 J)tk<&X  
arrears of pay 欠付薪酬 O<}3\O )G(  
arrears of revenue 逾期未收税款；逾期未收的帐项 ZFYv|2l  
articles of association 组织章程；组织细则；组织章程细则 $De14  
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司 P&I%!'<   
ascertainment of profit 确定利润 A@M%}h  
"Asia Clear" “亚洲结算系统” P5-1z&9O  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 |[qq $  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Z1Y/2MVSb  
Asian Development Fund [ADF] 亚洲发展基金 !'scOWWn  
Asian dollar bond 亚洲美元债券 ?'SHt9b3|  
Asian dollar market 亚洲美元市场 NX.%Rj*  
Asian dollar rate 亚洲美元利率 D_kz'0^|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ML eo3  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 g2)jd[GM  
asked price 沽盘；喊价；索价；卖方报价 vz$-KT4e^  
assessable income 应评税入息 G4O $gg  
assessable loss 应评税亏损 +pMa-{  
assessable profit 应评税利润 Zfwhg4G~  
assessable value 应评税值 vfBIQfH  
assessed profit 估定利润 v_=xN^R  
assessed value 经评估价值 }#'I,?_k  
assessment 评税；评定；估价；评税单 ^jY/w>UdH  
assessment number 评税编号；估价编号 FVY$A=G  
assessment of additional tax 补加税评税 w(/#isC  
assessment of performance 业绩评估；实绩评价 CVxqNR*DN  
Assessor 评税主任 -QPM$  
asset price bubbles 资产价格泡沫 DpA"5RV  
asset-backed securities 具资产保证的证券 bzj9U>eY  
assets accretion 资产增值 cl2+,!:  
assets and liabilities 资产与负债
n`v;S>aT  
assets betterment statement 资产递增表；资产改进表 a* 2*aH7  
assets lending 实物放款；有抵押贷款 10.u  
assets of the company passing on the death 死者去世时转移的公司资产 I'sq0
^
  
assets pledged as security for liabilities 用作负债抵押的资产 `eZ +Pf".  
assets portfolio 资产投资组合 {9mXJu$cc  
assets price 资产价格 B8=r^!jEL  
assets quality 资产质素 n{Ce%gy  
assets realization 资产变现 (_2Iu%F  
assets refinancing arrangement 资产再集资安排 +`jI z'+  
assets securitization 资产证券化 ahJ-T@  
assets situated outside Hong Kong 在香港以外地方的资产 TTGk"2 Q'  
assets stripping 削减资产；拆卖资产 "Sx}7?8AB  
assets value 资产值 y&A0}>a:d  
assignee 承让人 l rRRRR  
assignment 转让；转让书；转让契 g<b(q|  
assignment of interest 权益转让 SK][UxoHm  
assignment of letters patent and trade mark 专利证书及商标转让 BeR7LV  
assignment of property 物业转让；物业转让书 [l`_2{:
 
assignment right 转让权 #k}x} rn<'  
assignor 转让人 0;J#".(KQ  
associate 有联系的人；有关连人士；相联者；合伙人；联系人 ;pH&YBY  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 iwiHw  
associate member 附属会员 ` @PHV  
associated body corporate 相联法人团体 40?xu#"  
associated company 相联公司；联属公司 <q}w,XU  
associated corporation 相联法团 PJ$C$G  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] W'98ues%  
公认会计师公会〔英国〕 |$>ZGs#  
Association of Futures Exchange Brokers 香港期货经纪协会 GF^)](xY+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 E`A6GX  
association of underwriters 承保人组织 =P}BAJ  
assumption of control 接管 n PAl8  
assurance 担保；保险；转易；转易书 
D
A9-F  
assurance of interest 权益的转易 UgqfO(  
at 19XX price 按一九ＸＸ年价格计算 QXaE2}}P  
at a discount 按赔价计算；按贴水价格计算；打折扣 th :I31  
at a premium 按溢价计算；按升水价格计算 n7A %y2  
at call 通知付款；按通知 'nx";[6(  
at constant market price 按固定市价计算 [c`u   
at constant price 按固定价格计算 ?=^~(x?S  
at cost 按成本计算 %@q/OVnM  
at current market price 按当时市价计算；按现时市价计算 &gv{LJd5b  
at current price 按当时价格计算；按现时价格计算 %)t9b@c!}  
at factor cost 按要素成本计算；按生产要素成本计算 J 7/)XS  
at money-of-the-day price 按付款当日价格计算 Q$`u=-h|  
at or better 按指定或较佳价位〔买卖指令〕 \gU=B|W  
at par 按面值计算；平价 tJ qd
  
at sight 见票即付 AiDV4lHr  
at the close 按收市盘 =cP7"\  
at the opening 按开市盘 U??T>  
attestation 见证；见证条款 =!R+0  
at-the-money option 平价期权 a
rQEi  
attorney 受权人；受托代表人 !dcGBj  
attornment 新拥有人承认书 |0wHNRN_  
attributable profit 可归属利润 !kpnBgmU  
attributable share value 可归属股份价值 ^7p>p8  
Auckland Stock Exchange 奥克兰证券交易所 <
jjn'*44f  
auction 拍卖 S&q(PI_"  
auctioneer 拍卖商 th4yuDPuA  
audit 审计；核数 =Rw-@*#l  
Audit Commission 审计署 s/+k[9l2  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] [V2`t'  
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〕 q@+#CUa&n  
audit review 帐目审查 $~G=Hcl9  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 _yH=w'8.  
audited account 审计帐目；经审计的帐目 l)P~#G+C  
audited annual account 经审计的周年帐目 [t{ed)J  
audited balance sheet 经审计的资产负债表 #"PRsMUw  
auditor 核数师；核数主任；审计师 =QG0:z)K<v  
auditor's certificate 核数师证明书；审计师证明书 {=Y3[  
auditor's report 核数师报告；审计师报告 'P`L?/_3  
Aussie bond 澳元债券 wI{ED  
austerity budget 紧缩预算
6@X j  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 zZh\e,*  
Australia All Ordinaries Index 澳洲所有普通股票指数 .ou#BWav/  
Australian Dollar [AUD] 澳元 0*4h}t9j  
Australian Options Market 澳大利亚期权市场 um5n3=K  
Australian Securities Commission 澳洲证券事务监察委员会 h ycdk1SN  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 QPZ|C{Ce  
Australian Stock Exchange 澳大利亚证券交易所 Vmb `%k20'  
Austrian Schilling [ATS] 奥地利先令 p$+.]  
authentication 认证；鉴证 naaww  
authority to purchase 委托购买证；委购书 Fx]}<IudA^  
authorization 认可；核准；授权；授权书 7%7 \2!0J}  
authorization by direction 指示授权 y]YUuJ9a  
authorization by instruction 指令授权 tUr
wg  
authorization by warrant 令状授权 [@4.<4Y  
authorization of unit trust 单位信托的认可 Dpf"H  
authorized agent 指定代理人 I5$]{:L|9  
authorized capital 法定资本 2cu?2_,  
authorized clerk 出市员 ;5.S"  
authorized dealer 认可交易商 MmL)CT  
authorized financial institution 认可财务机构 2sXNVo8`w"  
authorized fund 认可基金 >vny9^_  
authorized fund house 获授权的基金公司；认可基金公司 v "Yo  
authorized institution 认可机构 id=:J7!QU  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +m+v1(@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 5;4bZ3e,0  
authorized insurer 获授权保险人；获认可承保人 (imaL,M-D  
authorized investment 特准投资项目 R{0
nk   
authorized person 获授权人 h!4jl0oX]  
authorized representative 获授权代表 '0MH-M  
authorized share capital 法定股本 WKDa]({k%  
automated quotation system 自动报价系统 ,T<q"d7-#  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #ts;s\!  
自动交易系统〔香港期货交易所有限公司〕 )^q7s&p/  
automatic adjustment mechanism 自动调整机制 !7fL'  
automatic adjustment system 自动调整系统 1SY`V?cu  
Automatic Clearing House 自动票据交换所 aZBS!X  
automatic exchange rates accumulation system 自动化汇率累集系统 n72+X  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 nS$_VJ]~  
automatic teller machine [ATM] 自动柜员机 OdWZYWj  
autopay 自动转帐
+C8yzMN\  
available assets 可用资产 ~IhLjE  
available fiscal reserve 现存财政储备 L&nqlH@+~  
available profit 可用利润 N#!**Q 0  
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司 ZaKT~f%%z  
average 平均；平均数；海损 NAnccB D!{  
average basic salary 平均基本薪金 +jifbf-  
average consumer expenditure 平均消费开支；一般消费开支 f*HEw  
average cost 平均成本 WA1h|:Z  
average cost of land production 增辟土地平均成本 w15QqhlK  
average daily turnover 平均每日成交额 UifuRmn  
average daily wage rate 平均每日工资率 $sa5aUg }  
average expenditure pattern 平均开支模式 R{R'byre  
average growth rate 平均增长率 U1,f$McZs  
average net fixed assets 固定资产平均净值 ("!P_Q#  
average of relatives 相对价格平均数 ,%!E-gr  
average price 平均价格 ,fR/C  
average propensity to consume 平均消费倾向；一般消费倾向 n5e1ky*9w  
average propensity to save 平均储蓄倾向；一般储蓄倾向 t7; ^rk*  
average rate 平均率 uNoP8U%*  
average revenue 平均收入；平均收益 !YZ$WiPl  
average stock 平均库存；平均存货 A-GU:B  
average yearly rent 平均年租 EH2a  
avoidance of double taxation 避免双重课税 ~;ZT<eCIA  
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 7~H.\4HB  
6:$+"@ps  
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